Civic Intelligence

Pine Tree Public Policy Institute

EIN 87-2530509 • 501(c)4 • Nashua, NH

Profile

To research and provide policy direction on issues of state and regional importance, as well as to sponsor the twice-a-month, center right meetings to bring together various center-right groups, individuals, and government officials to exchange ideas, advise others of upcoming events, and maintain sustained, supportive communication among each other.

One Elm Street 2nd FloorNashua, NH 03060

pinetreepublicpolicy.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

6th percentile

-149%

Higher net margin than 6% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$15,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 60.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-80%

Faster asset growth than 12% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-80%

Faster revenue growth than 9% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$9,588

Down $37,348 (-80%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Down

$9,588

Down $37,348 (-80%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin6th percentile

Revenue

Down

$25,000

Down $103,040 (-80%) from 2023

Expenses

Down

$62,343

Down $67,273 (-52%) from 2023

Net Income

Down

-$37,343

Down $35,767 (-2269%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2022: $48,512Net Assets 2022: $48,5122022Assets 2023: $46,936Net Assets 2023: $46,9362023Assets 2024: $9,588Liabilities 2024: $0Net Assets 2024: $9,5882024

Highlighted filing

2024

Assets$9,588
Liabilities$0
Net Assets$9,588
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2022: $122,600Expenses 2022: $75,409Net Income 2022: $47,1912022Revenue 2023: $128,040Expenses 2023: $129,616Net Income 2023: -$1,5762023Revenue 2024: $25,000Expenses 2024: $62,343Net Income 2024: -$37,3432024

Highlighted filing

2024

Revenue$25,000
Expenses$62,343
Net Income-$37,343
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,588
Liabilities
$0
Net assets
$9,588
Revenue
$25,000
Expenses
$62,343
Net income
-$37,343
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.25$0.62$0.37
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.47$1.28$1.30$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.23$0.75$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 13, 2025
Return Version
2024v5.0
Gross Receipts
$25,000
Mission and Program Overview

Mission

To research and provide policy direction on issues of state and regional importance, as well as to sponsor the twice-a-month, center right meetings to bring together various center-right groups, individuals, and government officials to exchange ideas, advise others of upcoming events, and maintain sustained, supportive communication among each other.

To research and provide policy direction on issues of state and regionalimportance, as well as to sponsor the twice-a-month, center right meetingsto bring together various center-right groups, individuals, and governmentofficials to exchange ideas, advise others of upcoming events, and maintainsustained, supportive communication among each other.

Program Services

DescriptionGrantsExpenses
RESEARCH AND PROVIDE POLICY DIRECTION ON ISSUES OF STATE AND REGIONAL IMPORTANCE AND SPONSOR TWICE-A-MONTH MEETINGS.$0$62,343
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHEN B STEPANEKPresident, TreasurerPT$15,000-$15,000
WILLIAM L O'BRIENCEO, SecretaryPT$15,000-$15,000
Filing and Contact Details

Filer

Filer Name
Pine Tree Public Policy Institute
EIN
87-2530509
Phone
6036208710
Address
ONE ELM STREET 2ND FLOOR, NASHUA, NH 03060

Signing Officer

Name
WILLIAM L O'BRIEN
Title
CEO, Secretary
Phone
6036208710
Signed
2025-02-13
Discuss with paid preparer
Yes

Preparer

Firm
Brayman Houle Keating & Albright Pllc
Address
12 COTTON RD, NASHUA, NH 03063
Preparer
Jeffrey H Ditman CPA
Phone
6035958000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: travel and meetings. Amount: 18,497. Description: filing fees. Amount: 524. Description: bank charges. Amount: 27. Description: dues and subscriptions. Amount: 12,000. Total to form 990-ez, line 16: 31,048.”

Raw XML Appendix107 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WILLIAM L O'BRIEN
IRS990EZ/BooksInCareOfDetail/PhoneNum06036208710
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0ONE ELM STREET 2ND FLOOR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NASHUA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003060
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt046931
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09588
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt025000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-37343
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01295
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt046931
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09588
IRS990EZ/GrossReceiptsAmt025000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt046931
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09588
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt046931
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09588
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt16.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt015000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt115000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEPHEN B STEPANEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM L O'BRIEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT, TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CEO, SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt031048
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO RESEARCH AND PROVIDE POLICY DIRECTION ON ISSUES OF STATE AND REGIONALIMPORTANCE, AS WELL AS TO SPONSOR THE TWICE-A-MONTH, CENTER RIGHT MEETINGSTO BRING TOGETHER VARIOUS CENTER-RIGHT GROUPS, INDIVIDUALS, AND GOVERNMENTOFFICIALS TO EXCHANGE IDEAS, ADVISE OTHERS OF UPCOMING EVENTS, AND MAINTAINSUSTAINED, SUPPORTIVE COMMUNICATION AMONG EACH OTHER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RESEARCH AND PROVIDE POLICY DIRECTION ON ISSUES OF STATE AND REGIONAL IMPORTANCE AND SPONSOR TWICE-A-MONTH MEETINGS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt062343
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt030000
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt062343
IRS990EZ/TotalProgramServiceExpensesAmt062343
IRS990EZ/TotalRevenueAmt025000
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0PINETREEPUBLICPOLICY.COM
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: TRAVEL AND MEETINGS. AMOUNT: 18,497. DESCRIPTION: FILING FEES. AMOUNT: 524. DESCRIPTION: BANK CHARGES. AMOUNT: 27. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 12,000. TOTAL TO FORM 990-EZ, LINE 16: 31,048.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM L O'BRIEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO, SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06036208710
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE TREE PUBLIC POLICY INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0872530509
ReturnHeader/Filer/PhoneNum06036208710
ReturnHeader/Filer/USAddress/AddressLine1Txt0ONE ELM STREET 2ND FLOOR
ReturnHeader/Filer/USAddress/CityNm0NASHUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043382963
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAYMAN HOULE KEATING & ALBRIGHT PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012 COTTON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NASHUA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003063
ReturnHeader/PreparerPersonGrp/PhoneNum06035958000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY H DITMAN CPA
ReturnHeader/ReturnTs02025-03-20T14:13:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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