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← INTERNATIONAL POLICY NETWORK

Form 990 for tax year 2023

Filed by INTERNATIONAL POLICY NETWORK.

Totals

Total revenue
$5,942,077
Total expenses
$5,166,380
Contributions and grants received
$5,802,500
Grants paid
$715,016
Program service revenue
$0
Investment income
$139,577
Other revenue
$0
Total assets, end of year
$8,717,809
Total liabilities, end of year
$83,985
Net assets or fund balances, end of year
$8,633,824
Program services expenses (Part IX)
$4,088,991
Management and general expenses
$625,677
Fundraising expenses
$451,712
Program service expenses (Part III)
$4,088,991

Program services were 79.1% 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

    $5,802,500

  • 3 · Investment income

    total $198,919 · excluded $198,919

  • 7a · Gross sales of assets other than inventory

    securities $416,758

  • 7b · Less cost or other basis and sales expenses

    securities $476,100

  • 7c · Gain or loss

    securities -$59,342

  • 7d · Net gain or loss

    total -$59,342 · excluded -$59,342

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $263,016 · program services $263,016

  • 2 · Grants to domestic individuals

    total $212,000 · program services $212,000

  • 3 · Grants to foreign organizations and individuals

    total $240,000 · program services $240,000

  • 5 · Compensation of officers, directors and key employees

    total $1,011,307 · program services $615,825 · management and general $155,293 · fundraising $240,189

  • 7 · Other salaries and wages

    total $1,344,423 · program services $1,141,052 · management and general $182,590 · fundraising $20,781

  • 8 · Pension plan contributions

    total $36,089 · program services $27,066 · management and general $5,052 · fundraising $3,971

  • 9 · Other employee benefits

    total $82,961 · program services $62,221 · management and general $11,615 · fundraising $9,125

  • 10 · Payroll taxes

    total $154,430 · program services $115,823 · management and general $21,620 · fundraising $16,987

  • 11b · Fees: legal

    total $21,768 · management and general $21,768

  • 11c · Fees: accounting

    total $60,909 · management and general $60,909

  • 11f · Fees: investment management

    total $23,641 · management and general $23,641

  • 11g · Fees: other

    total $1,056,875 · program services $964,125 · management and general $750 · fundraising $92,000

  • 12 · Advertising and promotion

    total $10,217 · management and general $4,100 · fundraising $6,117

  • 13 · Office expenses

    total $24,977 · program services $18,734 · management and general $3,496 · fundraising $2,747

  • 14 · Information technology

    total $26,442 · program services $19,832 · management and general $3,702 · fundraising $2,908

  • 16 · Occupancy

    total $50,319 · program services $37,739 · management and general $7,045 · fundraising $5,535

  • 17 · Travel

    total $158,694 · program services $67,708 · management and general $40,362 · fundraising $50,624

  • 19 · Conferences, conventions and meetings

    total $343,395 · program services $299,749 · management and general $43,520 · fundraising $126

  • 22 · Depreciation, depletion and amortization

    total $4,887 · program services $3,665 · management and general $684 · fundraising $538

  • 23 · Insurance

    total $581 · program services $436 · management and general $81 · fundraising $64

  • 24e · All other expenses

    total $39,449 · management and general $39,449

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,196,762 · end of year $1,628,564

  • 2 · Savings and temporary cash investments

    end of year $139,895

  • 3 · Pledges and grants receivable

    beginning of year $275,000 · end of year $200,000

  • 4 · Accounts receivable

    beginning of year $1,768 · end of year $350

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

    $66,461

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

    $60,001

  • 10c · Land, buildings and equipment, net

    beginning of year $9,228 · end of year $6,460

  • 11 · Investments: publicly traded securities

    beginning of year $4,012,560 · end of year $6,739,862

  • 15 · Other assets

    beginning of year $20,904 · end of year $2,678

  • 17 · Accounts payable and accrued expenses

    beginning of year $973 · end of year $33,985

  • 18 · Grants payable

    end of year $50,000

  • 25 · Other liabilities

    beginning of year $18,693 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $7,496,556 · end of year $8,633,824

Mission and programs · 2023

Mission

ICLE PROMOTES THE USE OF LAW & ECONOMICS METHODOLOGIES TO INFORM PUBLIC POLICY DEBATES. WE BELIEVE THAT INTELLECTUALLY RIGOROUS, DATA-DRIVEN ANALYSIS WILL LEAD TO EFFICIENT POLICY SOLUTIONS THAT PROMOTE CONSUMER WELFARE AND GLOBAL ECONOMIC GROWTH.

Activities or mission (Part I)

PUBLIC POLICY RESEARCH & EDUCATION

  • THE INTERNATIONAL CENTER FOR LAW & ECONOMICS IS A NONPROFIT, NONPARTISAN RESEARCH CENTER. WORKING WITH A ROSTER OF MORE THAN SEVENTY ACADEMIC AFFILIATES AND RESEARCH CENTERS FROM AROUND THE GLOBE, WE DEVELOP AND DISSEMINATE ACADEMIC OUTPUT TO BUILD THE INTELLECTUAL FOUNDATION FOR RIGOROUS, ECONOMICALLY-GROUNDED POLICY. ICLE RESEARCH PROGRAMS INCLUDE: ANTITRUST AND CONSUMER PROTECTION, DATA SECURITY AND PRIVACY, FINANCIAL REGULATION AND CORPORATE GOVERNANCE, INNOVATION POLICY, TELECOM, AND INTELLECTUAL PROPERTY AND LICENSING.

    Expenses $4,088,991 · Grants $715,016

As filed on the 2023 return.

Listed in Part VII

  • GEOFFREY A MANNE

    PRESIDENT

    Total calculated
    $431,479
    From this org
    $403,152
    From related orgs
    $0
    Other
    $28,327
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $378,000
    Bonus
    $25,152
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $15,127
    Filer's total
    $431,479

  • JENNIFER MACLEAN

    SECRETARY/TREASURER

    Total calculated
    $257,738
    From this org
    $242,953
    From related orgs
    $0
    Other
    $14,785
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $216,000
    Bonus
    $26,953
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $14,785
    Filer's total
    $257,738

  • ABBOTT TAD B LIPSKY JR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • THOMAS THOM A LAMBERT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JULIAN MORRIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • IAN ADAMS

    EXECUTIVE DIRECTOR

    Total calculated
    $322,090
    From this org
    $311,120
    From related orgs
    $0
    Other
    $10,970
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $284,955
    Bonus
    $26,165
    Other
    $0
    Deferred
    $9,090
    Nontaxable benefits
    $1,880
    Filer's total
    $322,090

  • RAY LEHMANN

    SENIOR SCHOLAR

    Total calculated
    $196,457
    From this org
    $176,107
    From related orgs
    $0
    Other
    $20,350
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,000
    Bonus
    $12,107
    Other
    $0
    Deferred
    $6,760
    Nontaxable benefits
    $13,590
    Filer's total
    $196,457

  • KRISTIAN STOUT

    DIRECTOR OF INNOVATION POLICY

    Total calculated
    $225,623
    From this org
    $207,809
    From related orgs
    $0
    Other
    $17,814
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,653
    Bonus
    $19,156
    Other
    $0
    Deferred
    $7,700
    Nontaxable benefits
    $10,114
    Filer's total
    $225,623

  • BRIAN ALBRECHT

    CHIEF ECONOMIST

    Total calculated
    $193,920
    From this org
    $172,577
    From related orgs
    $0
    Other
    $21,343
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,000
    Bonus
    $7,577
    Other
    $0
    Deferred
    $6,720
    Nontaxable benefits
    $14,623
    Filer's total
    $193,920

  • DANIEL GILMAN

    SENIOR SCHOLAR

    Total calculated
    $214,664
    From this org
    $212,680
    From related orgs
    $0
    Other
    $1,984
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,000
    Bonus
    $17,680
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $1,984
    Filer's total
    $214,664

  • BEN SPERRY

    ASSOCIATE DIRECTOR, LEGAL RESEARCH

    Total calculated
    $155,237
    From this org
    $141,490
    From related orgs
    $0
    Other
    $13,747
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,000
    Bonus
    $15,490
    Other
    $0
    Deferred
    $5,340
    Nontaxable benefits
    $8,407
    Filer's total
    $155,237

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

  • 1a · Health or social club dues or initiation fees
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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 I, LINE 1A
MONTHLY GYM MEMBERSHIP IS INCLUDED IN THE COMPENSATION FOR ONE INDIVIDUAL

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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
3 September 2024
IRS schema version
2023v5.1
Source object
202402489349301950

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

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