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← PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC

Form 990 for tax year 2024

Filed by PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC.

Totals

Total revenue
$1,016,238
Total expenses
$1,121,856
Contributions and grants received
$1,015,000
Grants paid
$631
Program service revenue
$0
Investment income
$1,238
Other revenue
$0
Total assets, end of year
$345,637
Total liabilities, end of year
$6,989
Net assets or fund balances, end of year
$338,648
Program services expenses (Part IX)
$961,903
Management and general expenses
$89,645
Fundraising expenses
$70,308
Program service expenses (Part III)
$961,903

Program services were 85.7% 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

    $1,015,000

  • 3 · Investment income

    total $1,238 · excluded $1,238

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $631 · program services $631

  • 5 · Compensation of officers, directors and key employees

    total $874,152 · program services $743,030 · management and general $65,561 · fundraising $65,561

  • 10 · Payroll taxes

    total $44,304 · program services $37,658 · management and general $3,323 · fundraising $3,323

  • 11c · Fees: accounting

    total $17,415 · management and general $17,415

  • 11g · Fees: other

    total $127,921 · program services $126,000 · management and general $1,921

  • 13 · Office expenses

    total $18,447 · program services $16,603 · management and general $922 · fundraising $922

  • 14 · Information technology

    total $11,099 · program services $11,099

  • 16 · Occupancy

    total $2,120 · program services $1,908 · management and general $106 · fundraising $106

  • 17 · Travel

    total $4,286 · program services $4,286

  • 19 · Conferences, conventions and meetings

    total $2,182 · program services $2,182

  • 23 · Insurance

    total $270 · program services $230 · management and general $20 · fundraising $20

  • 24a · Other expenses: DATA ACQUISITION

    total $11,500 · program services $11,500

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $7,529 · program services $6,776 · management and general $377 · fundraising $376

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $259,344 · end of year $154,413

  • 2 · Savings and temporary cash investments

    beginning of year $189,987 · end of year $191,224

  • 9 · Prepaid expenses and deferred charges

    beginning of year $30,598 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,599 · end of year $6,989

  • 27 · Net assets without donor restrictions

    beginning of year $466,330 · end of year $338,648

Mission and programs · 2024

Mission

THE PHOENIX CENTER WAS ESTABLISHED IN 1998 WITH A MISSION TO PROVIDE INDEPENDENT ASSESSMENTS OF THE ECONOMIC AND MATERIAL IMPLICATIONS OF REGULATORY AND ECONOMIC POLICY IN THE U.S. AND ABROAD. TO ACHIEVE THIS GOAL, THE CENTER SUPPORTS OBJECTIVE, SOLUTIONS-BASED ACADEMIC RESEARCH UNENCUMBERED BY POLITICAL HYPERBOLE, PARTISANSHIP, AND IDEOLOGICAL AGENDAS. ITS WORK IS GROUNDED IN FACT, LAW, AND ECONOMIC THEORY.

  • THE PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES (WWW.PHOENIX-CENTER.ORG) IS A NON-PROFIT 501(C)(3) RESEARCH ORGANIZATION THAT STUDIES BROAD PUBLIC-POLICY ISSUES RELATED TO GOVERNANCE, SOCIAL AND ECONOMIC CONDITIONS, WITH A PARTICULAR EMPHASIS ON THE LAW AND ECONOMICS OF THE DIGITAL AGE. IN 2024, THE PHOENIX CENTER MAINTAINED A ROBUST RESEARCH AGENDA WHICH CONTRIBUTED POSITIVELY TO THE POLICY DEBATE. ALL OF THE PHOENIX CENTER'S RESEARCH MAY BE DOWNLOADED FREE FROM ITS WEBPAGE AND FROM THE SOCIAL SCIENCE RESEARCH NETWORK.KEY PUBLICATIONS IN 2024:- SIX (6) POLICY BULLETINS.- FIVE (5) POLICY PERSPECTIVES.- TWO (2) LAW AND ECONOMICS IN BRIEFS.- THREE (3) PHOENIX CENTER PAPERS WERE PUBLISHED OR ACCEPTED FOR PUBLICATION IN PEER-REVIEWED ACADEMIC JOURNALS: (TELECOMMUNICATIONS POLICY, APPLIED ECONOMICS AND JOURNAL OF REGIONAL ECONOMICS).- ELEVEN (11) OP-EDS AND ESSAYS IN AN ASSORTMENT OF OUTLETS, INCLUDING THE YALE JOURNAL ON REGULATION AND THE FEDERALIST SOCIETY BLOG.- PHOENIX CENTER STAFF AUTHORED A CHAPTER IN THE FORTHCOMING RESEARCH HANDBOOK ON DIGITAL REGULATORY AGENCIES (EDWARD ELGAR). IN 2024, CITATIONS TO PHOENIX CENTER RESEARCH COULD BE FOUND IN ACADEMIC JOURNALS SUCH AS THE FEDERAL COMMUNICATIONS LAW JOURNAL, NEW MEDIA & SOCIETY, JOURNAL OF MEDICAL INTERNET, COMPUTERS IN HUMAN BEHAVIOR, PUBLIC HEALTH, JOURNAL OF TECHNOLOGY TRANSFER, JOURNAL OF THE KNOWLEDGE ECONOMY, TELECOMMUNICATIONS POLICY, INFORMATION ECONOMICS & POLICY, JOURNAL OF REGIONAL SCIENCE, ECONOMIC INQUIRY, CONTEMPORARY ECONOMIC POLICY, JAPANESE ECONOMIC REVIEW, AMONG OTHERS.PHOENIX CENTER STAFF PRESENTED RESEARCH AT TPRC'52, ONE OF THE LARGEST ACADEMIC POLICY CONFERENCES IN THE WORLD.THE PHOENIX CENTER FILED TWO (2) AMICUS BRIEFS WITH ASSORTED COURTS.ACADEMIC RECOGNITION:- RESEARCH CITED IN NUMEROUS ACADEMIC JOURNALS. - BOTH THE CENTER'S CHIEF ECONOMIST AND PRESIDENT REMAIN IN THE TOP 1% OF DOWNLOADED AUTHORS ON THE SOCIAL SCIENCE RESEARCH NETWORK.KEY LEADERSHIP ROLES:- LAWRENCE SPIWAK (PRESIDENT) SERVES AS CO-CHAIR OF FEDERAL COMMUNICATIONS BAR ASSOCIATION'S COMMITTEE FOR THE FEDERAL COMMUNICATIONS LAW JOURNAL AND ALSO SERVES ON BOTH THE FEDERALIST SOCIETY'S TELECOMMUNICATIONS AND ANTITRUST PRACTICE EXECUTIVE COMMITTEES.THE ORGANIZATION MAINTAINS ITS COMMITMENT TO PROVIDING INDEPENDENT, ANALYTICAL RIGOR TO POLICY DEBATES, EMPHASIZING FACT-BASED RESEARCH OVER POLITICAL RHETORIC. THEIR WORK SPANS BROAD PUBLIC POLICY ISSUES RELATED TO GOVERNANCE AND SOCIOECONOMIC CONDITIONS, WITH PARTICULAR ATTENTION TO THE DIGITAL AGE'S LEGAL AND ECONOMIC CHALLENGES. THE PHOENIX CENTER CONTINUES TO PROMOTE PUBLIC CONFIDENCE IN DEMOCRATIC PROCESSES AND THE FREE ENTERPRISE SYSTEM WHILE FOSTERING OPEN DEBATE ABOUT FUTURE POLICY DIRECTIONS.

    Expenses $961,903 · Grants $631

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lawrence J Spiwak

    PRESIDENT

    Total calculated
    $437,076
    From this org
    $351,000
    From related orgs
    $0
    Other
    $86,076
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,000
    Bonus
    $190,000
    Other
    $0
    Deferred
    $46,000
    Nontaxable benefits
    $40,076
    Filer's total
    $437,076

  • George Ford PhD

    SENIOR VICE-PRESIDENT/CHIEF ECONOMIST

    Total calculated
    $437,076
    From this org
    $351,000
    From related orgs
    $0
    Other
    $86,076
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,000
    Bonus
    $190,000
    Other
    $0
    Deferred
    $46,000
    Nontaxable benefits
    $40,076
    Filer's total
    $437,076

  • Daryl Bassett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jerry B Duvall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert B Ekelund Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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

  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
BONUSES WERE PAID IN 2024 BASED ON PERFORMANCE.

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
25 October 2025
IRS schema version
2024v5.2
Source object
202503029349301900

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