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Nonprofiteer
← NISKANEN CENTER FOR PUBLIC POLICY INC

Form 990 for tax year 2024

Filed by NISKANEN CENTER FOR PUBLIC POLICY INC.

Totals

Total revenue
$290,000
Total expenses
$80,935
Contributions and grants received
$290,000
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,972,887
Total liabilities, end of year
$1,309,572
Net assets or fund balances, end of year
$663,315
Program services expenses (Part IX)
$80,000
Management and general expenses
$935
Fundraising expenses
$0
Program service expenses (Part III)
$80,000

Program services were 98.8% 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

    $290,000

Functional expenses

Part IX, the statement of functional expenses.

  • 11c · Fees: accounting

    total $935 · management and general $935

  • 11g · Fees: other

    total $80,000 · program services $80,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,772,887 · end of year $1,972,887

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,318,637 · end of year $1,309,572

  • 27 · Net assets without donor restrictions

    beginning of year $454,250 · end of year $663,315

Mission and programs · 2024

Mission

TO PROMOTE SOCIAL WELFARE INCLUDING BUT NOT LIMITED TO (1) DEVELOPING AND ADVOCATING FOR LEGISLATION, REGULATIONS, AND GOVERNMENT PROGRAMS TO IMPROVE THE ENVIRONMENT, PROTECT NATURAL RESOURCES, AND STIMULATE THE ECONOMY AND (2) CONDUCTING RESEARCH AND PUBLICIZING THE POSITIONS OF ELECTED OFFICIALS CONCERNING THESE ISSUES.

  • THE NISKANEN CENTER FOR PUBLIC POLICY (NCPP) IS A NONPARTISAN NONPROFIT 501(C)(4) ADVOCACY ORGANIZATION THAT RECOGNIZES THE PRESSING NEED TO EDUCATE THE PUBLIC ON INNOVATIVE PUBLIC POLICY SOLUTIONS TO MEET THE DEMANDS OF 21ST-CENTURY SOCIETY. NCPP PROMOTES CENTER-RIGHT POLICIES INCLUDING ISSUES RANGING FROM IMMIGRATION AND REFUGEE REFORM TO DEFENSE POLICY, POVERTY AND WELFARE TO HEALTHCARE POLICY, AND CLIMATE ACTION TO THE DEFENSE OF THE NORMS AND INSTITUTIONS AT THE HEART OF A WELL-FUNCTIONING LIBERAL DEMOCRACY. NCPP ENGAGES IN TARGETED GRASSROOTS AND DIRECT ADVOCACY CAMPAIGNS IN SUPPORT OF SOUND POLICY, INCLUDING THOSE DEVELOPED BY ITS SISTER ORGANIZATION, THE NISKANEN CENTER, AND LIKE-MINDED ORGANIZATIONS.

    Expenses $80,000

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

Listed in Part VII

  • Claudine Schneider

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Joseph Coon

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $272,135
    From this org
    $0
    From related orgs
    $272,135
    Other
    $0
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $260,538 related
    Bonus
    $0
    Other
    $0 + $11,597 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $272,135 related

  • Ted Gayer

    PRESIDENT

    Total calculated
    $682,937
    From this org
    $0
    From related orgs
    $682,937
    Other
    $0
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $682,105 related
    Bonus
    $0
    Other
    $0 + $832 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $682,937 related

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

None.

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

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.

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
2024
Filed
7 November 2025
IRS schema version
2024v5.2
Source object
202533159349300728

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