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Nonprofiteer
← THE NISKANEN CENTER INC

Form 990 for tax year 2023

Filed by THE NISKANEN CENTER INC.

Totals

Total revenue
$11,280,437
Total expenses
$8,661,967
Contributions and grants received
$11,228,705
Grants paid
$500,000
Program service revenue
$0
Investment income
$0
Other revenue
$51,732
Total assets, end of year
$12,668,032
Total liabilities, end of year
$2,607,284
Net assets or fund balances, end of year
$10,060,748
Program services expenses (Part IX)
$7,365,451
Management and general expenses
$549,474
Fundraising expenses
$747,042
Program service expenses (Part III)
$7,365,451

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $11,228,705

  • 1g · Noncash contributions included above

    $262,249

  • 11a · Other revenue: SHARED SERVICES

    total $51,732 · excluded $51,732

  • 11e · Other revenue, total

    $51,732

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500,000 · program services $500,000

  • 5 · Compensation of officers, directors and key employees

    total $1,996,178 · program services $1,454,909 · management and general $210,771 · fundraising $330,498

  • 7 · Other salaries and wages

    total $3,485,953 · program services $3,212,368 · management and general $20,409 · fundraising $253,176

  • 9 · Other employee benefits

    total $236,132 · program services $202,812 · management and general $15,176 · fundraising $18,144

  • 10 · Payroll taxes

    total $358,239 · program services $309,692 · management and general $12,309 · fundraising $36,238

  • 11g · Fees: other

    total $1,197,114 · program services $1,038,982 · management and general $126,847 · fundraising $31,285

  • 12 · Advertising and promotion

    total $47,599 · program services $34,912 · management and general $9,676 · fundraising $3,011

  • 13 · Office expenses

    total $109,851 · program services $75,445 · management and general $27,308 · fundraising $7,098

  • 14 · Information technology

    total $35,872 · program services $24,629 · management and general $8,982 · fundraising $2,261

  • 16 · Occupancy

    total $380,846 · program services $249,280 · management and general $105,104 · fundraising $26,462

  • 17 · Travel

    total $114,111 · program services $89,352 · management and general $4,287 · fundraising $20,472

  • 20 · Interest

    total $1,282 · program services $839 · management and general $354 · fundraising $89

  • 22 · Depreciation, depletion and amortization

    total $9,394 · program services $6,149 · management and general $2,592 · fundraising $653

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $184,039 · program services $161,074 · management and general $5,508 · fundraising $17,457

  • 24b · Other expenses: MISCELLANEOUS

    total $5,357 · program services $5,008 · management and general $151 · fundraising $198

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,274,967 · end of year $3,748,553

  • 3 · Pledges and grants receivable

    beginning of year $2,395,321 · end of year $5,247,239

  • 4 · Accounts receivable

    beginning of year $501,970 · end of year $1,457,512

  • 9 · Prepaid expenses and deferred charges

    beginning of year $80,618 · end of year $79,945

  • 10a · Land, buildings and equipment: cost or other basis

    $139,590

  • 10b · Land, buildings and equipment: accumulated depreciation

    $45,892

  • 10c · Land, buildings and equipment, net

    beginning of year $20,256 · end of year $93,698

  • 15 · Other assets

    beginning of year $1,163,480 · end of year $2,041,085

  • 17 · Accounts payable and accrued expenses

    beginning of year $107,455 · end of year $499,449

  • 25 · Other liabilities

    beginning of year $886,879 · end of year $2,107,835

  • 27 · Net assets without donor restrictions

    beginning of year -$62,655 · end of year $634,752

  • 28 · Net assets with donor restrictions

    beginning of year $7,504,933 · end of year $9,425,996

Mission and programs · 2023

Mission

ESTABLISHED IN 2014, THE NISKANEN CENTER IS A 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGH DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILIATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.

  • THE SOCIAL POLICY TEAM ENGAGES IN POLICY RESEARCH AND DEVELOPMENT FOCUSING ON FAMILY ECONOMIC SECURITY, EMPLOYMENT, ECONOMIC DEVELOPMENT, HEALTHCARE, AND HOUSING THROUGH A SUPPLY-SIDE LENS. USING ADVOCACY AND PUBLIC POLICY REFORM STRATEGIES THAT CUT ACROSS PARTISAN LINES, THEY PROMOTE IDEAS AND ARGUMENTS THAT HELP ENSURE PUBLIC POLICY INNOVATIONS BENEFIT CHILDREN, THEIR FAMILIES, AND THE AMERICAN ECONOMY.

    Expenses $1,340,856

  • THE CLIMATE POLICY DIVISION IS DEDICATED TO INNOVATING MARKET-BASED SOLUTIONS TO ENVIRONMENTAL CHALLENGES. PRIMARY WORK FOCUS IS PRODUCTION OF ORIGINAL RESEARCH FROM SOPHISTICATED POLICY EXPERTS AND EDUCATIONAL PROGRAMMING TO PROMULGATE THAT RESEARCH.

    Expenses $1,568,436

  • NISKANEN'S LEGAL WORK ENCOMPASSES LITIGATION, PARTICIPATION IN ADMINISTRATIVE PROCEEDINGS, COMMENTING ON PROPOSED REGULATIONS, FORMULATING LEGISLATIVE PROPOSALS, AND WRITING ON PRESSING ENERGY ISSUES. WE HOLD GOVERNMENT LEADERS, AGENCIES, AND LARGE CORPORATIONS ACCOUNTABLE FOR A JUST ENERGY TRANSITION BY ADVOCATING FOR FAIR, MARKET-DRIVEN ENERGY DEVELOPMENT. OUR LEGAL TEAM HAS WORKED ON MANY CASES CONCERNING GAS MARKETS, CLIMATE, AND EMINENT DOMAIN LAW.

    Expenses $1,118,287

  • VARIOUS OTHER PROGRAMS INCLUDING IMMIGRATION, OPEN SOCIETY, CRIMINAL JUSTICE, CAPTURED ECONOMY AND DIRECT LOBBYING.

    Expenses $3,337,872 · Grants $500,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Daniel Drezner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Juleanna Glover

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Robert Litterman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Richard Lyman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Claudine Schneider

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • John Wolthuis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Joseph Coon

    EXECUTIVE VP

    Total calculated
    $254,698
    From this org
    $254,698
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $254,698
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $254,698

  • Jefferson Taylor

    VP FINANCE & OPS

    Total calculated
    $117,975
    From this org
    $112,503
    From related orgs
    $0
    Other
    $5,472
    Hours/week
    40

  • Ted Gayer

    PRESIDENT

    Total calculated
    $651,875
    From this org
    $651,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $616,875
    Bonus
    $35,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $651,875

  • Kristen De Pena

    VP FOR POLICY

    Total calculated
    $242,332
    From this org
    $242,332
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $242,332
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $242,332

  • David Osborne

    VP DEVELOPMENT

    Total calculated
    $240,719
    From this org
    $228,917
    From related orgs
    $0
    Other
    $11,802
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,917
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,802
    Filer's total
    $240,719

  • Louisa Tavlas

    VP OF COMMUNICATIONS

    Total calculated
    $168,285
    From this org
    $165,928
    From related orgs
    $0
    Other
    $2,357
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,928
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,357
    Filer's total
    $168,285

  • Megan Gibson

    CHIEF COUNSEL

    Total calculated
    $200,507
    From this org
    $191,664
    From related orgs
    $0
    Other
    $8,843
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,664
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $8,843
    Filer's total
    $200,507

  • Kodiak Hill-Davis

    SENIOR VP GOVT AFFAIRS

    Total calculated
    $224,161
    From this org
    $215,885
    From related orgs
    $0
    Other
    $8,276
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,885
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $8,276
    Filer's total
    $224,161

  • Shuting Pomerleau

    DEPUTY DIR OF CLIMATE

    Total calculated
    $160,898
    From this org
    $160,898
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,898
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $160,898

  • Charles S Dayton

    DIR OF GOVERNANCE

    Total calculated
    $146,426
    From this org
    $139,558
    From related orgs
    $0
    Other
    $6,868
    Hours/week
    40

  • Corey Schrodt

    DIR GOVERNMENT AFFAIRS

    Total calculated
    $184,251
    From this org
    $176,746
    From related orgs
    $0
    Other
    $7,505
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,746
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,505
    Filer's total
    $184,251

  • Joshua McCabe

    DIRECTOR OF SOCIAL POLICY

    Total calculated
    $145,000
    From this org
    $145,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Gregory Newburn

    DIR CRIMINAL JUSTICE

    Total calculated
    $162,028
    From this org
    $151,051
    From related orgs
    $0
    Other
    $10,977
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,051
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,977
    Filer's total
    $162,028

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART III - OTHER ADDITIONAL INFORMATION
NONTAXABLE COMPENSATION IN PART II IS THE COST OF EMPLOYER PROVIDED HEALTH INSURANCE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202443209349302964

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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