Civic Intelligence

Observer Research Foundation America

990 • Fiscal year 2022 • EIN 85-2694328

Jan 01, 2022 to Dec 31, 2022 • Filed on May 12, 2023

1100 17th Street NW Ste 501Washington, DC 20036

(202) 276-5647

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.39x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.33x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

34th percentile

-0.5%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$177,321

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

89th percentile

55%

Faster asset growth than 89% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-3.9%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,913,470

Up $682,516 (+55%) from 2021

Net Assets

Down

$1,174,098

Down $10,202 (-0.9%) from 2021

Liabilities

Up

$739,372

Up $692,718 (+1485%) from 2021

Revenue

Down

$2,243,134

Down $91,531 (-3.9%) from 2021

Expenses

Up

$2,253,336

Up $950,838 (+73%) from 2021

Net Income

Down

-$10,202

Down $1,042,369 (-101%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2021: $1,230,954Liabilities 2021: $46,654Net Assets 2021: $1,184,3002021Assets 2022: $1,913,470Liabilities 2022: $739,372Net Assets 2022: $1,174,0982022Assets 2023: $1,361,897Liabilities 2023: $621,359Net Assets 2023: $740,5382023Assets 2024: $2,646,979Liabilities 2024: $435,587Net Assets 2024: $2,211,3922024Assets 2025: $2,683,739Liabilities 2025: $421,376Net Assets 2025: $2,262,3632025

Highlighted filing

2022

Assets$1,913,470
Liabilities$739,372
Net Assets$1,174,098

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $2,334,665Expenses 2021: $1,302,498Net Income 2021: $1,032,1672021Revenue 2022: $2,243,134Expenses 2022: $2,253,336Net Income 2022: -$10,2022022Revenue 2023: $2,552,866Expenses 2023: $2,986,426Net Income 2023: -$433,5602023Revenue 2024: $4,301,517Expenses 2024: $2,830,663Net Income 2024: $1,470,8542024Revenue 2025: $629,266Expenses 2025: $578,295Net Income 2025: $50,9712025

Highlighted filing

2022

Revenue$2,243,134
Expenses$2,253,336
Net Income-$10,202
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 12, 2023
Return Version
2022v5.0
Gross Receipts
$2,243,134
Mission and Program Overview

Mission

The observer research foundation america (orf america) is an independent, non-partisan, and nonprofit organization in washington dc dedicated to addressing policy challenges facing the united states, india, and their partners in a rapidly changing world.orf america produces research, curates diverse and inclusive platforms, and develops networks for cooperation between the developed and developing worlds based on common values and shared interests. Its areas of focus are international affairs and security, technology policy, energy and climate, and economic development. Established in 2020, orf america is an overseas affiliate of the observer research foundation (orf), india's premier non-government think tank.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,080,297$1,184,180▲ $103,883
Pledges and Grants Receivable$70,000$6,000▼ $64,000
Total Assets$1,230,954$1,913,470▲ $682,516
Other Assets Total$80,657$723,290▲ $642,633
Liabilities
Other Liabilities$26,227$738,779▲ $712,552
Accounts Payable and Accrued Expenses$20,427$593▼ $19,834
Total Liabilities$46,654$739,372▲ $692,718
Net Assets / Fund Balance
Net Assets With Donor Restrictions$676,007$708,527▲ $32,520
Net Assets Without Donor Restrictions$508,293$465,571▼ $42,722
Total Net Assets Fund Balance$1,184,300$1,174,098▼ $10,202
Total Liabilities and Net Assets / Fund Balance$1,230,954$1,913,470▲ $682,516

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$642,633--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dhruva JaishankarExecutive DirectorFT$160,000$17,321$177,321
Sharon StirlingChief Operating OfficerFT$141,000$13,188$154,188

Board Members and Trustees

NameTitle
Sunjoy JoshiChair
Carl BildtChair Budget /audit Committee
Samir SaranChair Executive Committee
Marise PayneChair of the Nominating Committee
Jane Holl LuteCo-chair
David VictorBoard Member
Mathew OommenBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,243,094
Program Service Revenue
$0
Investment Income
$40
Other Revenue
$0
All Other Contributions
$2,243,094
Change in Net Assets
$-10,202

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,243,134
Total Revenue per Audited Statements
$2,243,134
Total Revenue per Form 990
$2,243,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,143,330
Other Expenses$1,110,006
Total Fundraising Expense$135,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$432,294$174,260$55,740$662,294
Current Officers, Directors, Trustees, and Key Employees$216,383$89,042$27,270$332,695
Office Expenses$69,349$41,860$233$111,442
Occupancy$95,223-$5,012$100,235
Advertising$69,838$9,706$3,676$83,220
Payroll Taxes$48,864$19,697$6,300$74,861
Other Employee Benefits$38,081$13,533$5,541$57,155
Fees for Services Accounting-$43,140-$43,140
Fees for Services Legal-$39,186-$39,186
Information Technology$21,474-$1,130$22,604
Pension Plan Contributions$10,655$4,296$1,374$16,325
Conferences and Meetings-$6,611-$6,611
Other Expenses$88,093$3,478$29,025$3,478
Total Functional Expenses$1,645,745$472,290$135,301$2,253,336

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,253,336
Total Expenses per Audited Statements$2,253,336
Total Expenses per Form 990$2,253,336
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$738,779
Operating Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Observer Research Foundation America
EIN
85-2694328
Phone
2022765647
Address
1100 17TH STREET NW STE 501, WASHINGTON, DC 20036
Doing Business As
Orfamerica

Signing Officer

Name
Dhruva Jaishankar
Title
Executive Director
Phone
2022765647
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dhruva Jaishankar
Formed
2020
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
7
Employees
15
Volunteers
7

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Organization mission the observer research foundation america orf america is an independent, non-partisan, and nonprofit organization in washington dc dedicated to addressing policy challenges facing the united states, india, and their partners in a rapidly changing world. Orf america produces research, curates diverse and inclusive platforms, and develops networks for cooperation between the developed and developing worlds bases on common values and shared interest. Its areas of focus are international affairs, security, technology policy, energy and climate, and economic development. Established in 2020, orf america is an overseas affiliate of the observer research foundation orf, indias premier non-government think tank.

Form 990, Part III, Line 1

Organization mission the observer research foundation america orf america is an independent, non-partisan, and nonprofit organization in washington dc dedicated to addressing policy challenges facing the united states, india, and their partners in a rapidly changing world. Orf america produces research, curates diverse and inclusive platforms, and develops networks for cooperation between the developed and developing worlds bases on common values and shared interest. Its areas of focus are international affairs, security, technology policy, energy and climate, and economic development. Established in 2020, orf america is an overseas affiliate of the observer research foundation orf, indias premier non-government think tank.

Form 990, Part III, Line 4A

Foreign policy and security orf america conducts programs and research on strategic and security cooperation involving the united states, india, and their partners. Regional programming focuses on the indo-pacific, europe, and the middle east, as well as defense and national security issues, and cooperation on global democracy. Technology policy orf america is focused on examining the implications of emerging technologies on a variety of policy challenges. Ongoing efforts involve the evolution of cybersecurity norms and capacity in the developing world, as well as strengthening cooperation between the united states and its partners on emerging technologies such as sg telecommunications and semic-ductors. Energy and climate orf american is invested in examining ongoing energy transactions in the united stated and the develpping world, including the implications of new technologies, questions of access and energy security, sources of financing, the role of the private sector, and the alingment with pollution policies. Economic development orf america conducts programs and research around more effective development policies, strengthening global value chains, coordinating foreign assistance initiatives, and fostering entrepreneurship in the developing world.

Financial Statement Notes

X 2

The organization is a nonprofit corporation whose revenue is derived from contributions and other fundraising activities and is not subject to federal or state income taxes. The organization is exempt under section 501c3 of the internal revenue code. The organization informational return filings are subject to audit by the internal revenue service, generally for three years after filing.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND OTHER FUNDRAISING ACTIVITIES AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION IS EXEMPT UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION INFORMATIONAL RETURN FILINGS ARE SUBJECT TO AUDIT BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER FILING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION MISSION THE OBSERVER RESEARCH FOUNDATION AMERICA ORF AMERICA IS AN INDEPENDENT, NON-PARTISAN, AND NONPROFIT ORGANIZATION IN WASHINGTON DC DEDICATED TO ADDRESSING POLICY CHALLENGES FACING THE UNITED STATES, INDIA, AND THEIR PARTNERS IN A RAPIDLY CHANGING WORLD. ORF AMERICA PRODUCES RESEARCH, CURATES DIVERSE AND INCLUSIVE PLATFORMS, AND DEVELOPS NETWORKS FOR COOPERATION BETWEEN THE DEVELOPED AND DEVELOPING WORLDS BASES ON COMMON VALUES AND SHARED INTEREST. ITS AREAS OF FOCUS ARE INTERNATIONAL AFFAIRS, SECURITY, TECHNOLOGY POLICY, ENERGY AND CLIMATE, AND ECONOMIC DEVELOPMENT. ESTABLISHED IN 2020, ORF AMERICA IS AN OVERSEAS AFFILIATE OF THE OBSERVER RESEARCH FOUNDATION ORF, INDIAS PREMIER NON-GOVERNMENT THINK TANK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MISSION THE OBSERVER RESEARCH FOUNDATION AMERICA ORF AMERICA IS AN INDEPENDENT, NON-PARTISAN, AND NONPROFIT ORGANIZATION IN WASHINGTON DC DEDICATED TO ADDRESSING POLICY CHALLENGES FACING THE UNITED STATES, INDIA, AND THEIR PARTNERS IN A RAPIDLY CHANGING WORLD. ORF AMERICA PRODUCES RESEARCH, CURATES DIVERSE AND INCLUSIVE PLATFORMS, AND DEVELOPS NETWORKS FOR COOPERATION BETWEEN THE DEVELOPED AND DEVELOPING WORLDS BASES ON COMMON VALUES AND SHARED INTEREST. ITS AREAS OF FOCUS ARE INTERNATIONAL AFFAIRS, SECURITY, TECHNOLOGY POLICY, ENERGY AND CLIMATE, AND ECONOMIC DEVELOPMENT. ESTABLISHED IN 2020, ORF AMERICA IS AN OVERSEAS AFFILIATE OF THE OBSERVER RESEARCH FOUNDATION ORF, INDIAS PREMIER NON-GOVERNMENT THINK TANK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOREIGN POLICY AND SECURITY ORF AMERICA CONDUCTS PROGRAMS AND RESEARCH ON STRATEGIC AND SECURITY COOPERATION INVOLVING THE UNITED STATES, INDIA, AND THEIR PARTNERS. REGIONAL PROGRAMMING FOCUSES ON THE INDO-PACIFIC, EUROPE, AND THE MIDDLE EAST, AS WELL AS DEFENSE AND NATIONAL SECURITY ISSUES, AND COOPERATION ON GLOBAL DEMOCRACY. TECHNOLOGY POLICY ORF AMERICA IS FOCUSED ON EXAMINING THE IMPLICATIONS OF EMERGING TECHNOLOGIES ON A VARIETY OF POLICY CHALLENGES. ONGOING EFFORTS INVOLVE THE EVOLUTION OF CYBERSECURITY NORMS AND CAPACITY IN THE DEVELOPING WORLD, AS WELL AS STRENGTHENING COOPERATION BETWEEN THE UNITED STATES AND ITS PARTNERS ON EMERGING TECHNOLOGIES SUCH AS SG TELECOMMUNICATIONS AND SEMIC-DUCTORS. ENERGY AND CLIMATE ORF AMERICAN IS INVESTED IN EXAMINING ONGOING ENERGY TRANSACTIONS IN THE UNITED STATED AND THE DEVELPPING WORLD, INCLUDING THE IMPLICATIONS OF NEW TECHNOLOGIES, QUESTIONS OF ACCESS AND ENERGY SECURITY, SOURCES OF FINANCING, THE ROLE OF THE PRIVATE SECTOR, AND THE ALINGMENT WITH POLLUTION POLICIES. ECONOMIC DEVELOPMENT ORF AMERICA CONDUCTS PROGRAMS AND RESEARCH AROUND MORE EFFECTIVE DEVELOPMENT POLICIES, STRENGTHENING GLOBAL VALUE CHAINS, COORDINATING FOREIGN ASSISTANCE INITIATIVES, AND FOSTERING ENTREPRENEURSHIP IN THE DEVELOPING WORLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
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