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Nonprofiteer
← THE NISKANEN CENTER INC

Form 990 for tax year 2022

Filed by THE NISKANEN CENTER INC.

Totals

Total revenue
$6,750,481
Total expenses
$7,598,252
Contributions and grants received
$6,662,928
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$87,553
Total assets, end of year
$8,436,612
Total liabilities, end of year
$994,334
Net assets or fund balances, end of year
$7,442,278
Program services expenses (Part IX)
$6,087,562
Management and general expenses
$849,689
Fundraising expenses
$661,001
Program service expenses (Part III)
$6,087,562

Program services were 80.1% 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.

  • 1e · Government grants (contributions)

    $83,471

  • 1f · All other contributions, gifts and grants

    $6,579,457

  • 1g · Noncash contributions included above

    $58,901

  • 11a · Other revenue: SHARED SERVICES

    total $64,197 · excluded $64,197

  • 11b · Other revenue: MISCELLANEOUS

    total $23,356 · excluded $23,356

  • 11e · Other revenue, total

    $87,553

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $2,814,659 · program services $2,328,401 · management and general $238,100 · fundraising $248,158

  • 7 · Other salaries and wages

    total $2,362,716 · program services $1,919,284 · management and general $227,511 · fundraising $215,921

  • 9 · Other employee benefits

    total $259,529 · program services $194,651 · management and general $52,441 · fundraising $12,437

  • 10 · Payroll taxes

    total $399,627 · program services $303,079 · management and general $65,433 · fundraising $31,115

  • 11g · Fees: other

    total $768,183 · program services $581,743 · management and general $184,057 · fundraising $2,383

  • 12 · Advertising and promotion

    total $59,370 · program services $6,303 · management and general $7,044 · fundraising $46,023

  • 13 · Office expenses

    total $69,897 · program services $59,187 · management and general $4,136 · fundraising $6,574

  • 14 · Information technology

    total $106,550 · program services $101,177 · management and general $2,691 · fundraising $2,682

  • 16 · Occupancy

    total $429,091 · program services $343,127 · management and general $46,895 · fundraising $39,069

  • 17 · Travel

    total $138,570 · program services $98,698 · management and general $2,116 · fundraising $37,756

  • 20 · Interest

    total $6,222 · management and general $6,222

  • 22 · Depreciation, depletion and amortization

    total $18,818 · program services $14,636 · management and general $2,091 · fundraising $2,091

  • 23 · Insurance

    total $48,838 · program services $40,382 · management and general $4,283 · fundraising $4,173

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $110,056 · program services $96,894 · management and general $543 · fundraising $12,619

  • 24b · Other expenses: MISCELLANEOUS

    total $6,126 · management and general $6,126

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,861,351 · end of year $4,274,967

  • 3 · Pledges and grants receivable

    beginning of year $2,317,933 · end of year $2,395,321

  • 4 · Accounts receivable

    beginning of year $30,440 · end of year $501,970

  • 9 · Prepaid expenses and deferred charges

    beginning of year $82,888 · end of year $80,618

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

    $56,755

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

    $36,499

  • 10c · Land, buildings and equipment, net

    beginning of year $65,545 · end of year $20,256

  • 15 · Other assets

    beginning of year $387,753 · end of year $1,163,480

  • 17 · Accounts payable and accrued expenses

    beginning of year $455,861 · end of year $107,455

  • 25 · Other liabilities

    beginning of year $0 · end of year $886,879

  • 27 · Net assets without donor restrictions

    beginning of year $649,558 · end of year -$62,655

  • 28 · Net assets with donor restrictions

    beginning of year $7,640,491 · end of year $7,504,933

Mission and programs · 2022

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 $1,460,212 · Revenue $1,831,250

  • 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 $1,267,376 · Revenue $950,548

  • 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 $1,104,289 · Revenue $1,076,286

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

    Expenses $2,255,685

As filed on the 2022 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

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    3

  • Richard Lyman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Claudine Schneider

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Joseph Coon

    SR VP

    Total calculated
    $245,000
    From this org
    $245,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $245,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $245,000

  • Jefferson Taylor

    VP FINANCE & OPS

    Total calculated
    $183,390
    From this org
    $170,625
    From related orgs
    $0
    Other
    $12,765
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,625
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $12,765
    Filer's total
    $183,390

  • Ted Gayer

    PRESIDENT

    Total calculated
    $237,500
    From this org
    $237,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,750
    Bonus
    $8,750
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $237,500

  • Kristen De Pena

    VP FOR POLICY

    Total calculated
    $223,978
    From this org
    $223,978
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,978
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $223,978

  • David Bookbinder

    CHIEF COUNSEL

    Total calculated
    $265,176
    From this org
    $249,750
    From related orgs
    $0
    Other
    $15,426
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $249,750
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,426
    Filer's total
    $265,176

  • David Osborne

    VP DEVELOPMENT

    Total calculated
    $224,664
    From this org
    $214,746
    From related orgs
    $0
    Other
    $9,918
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,746
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,918
    Filer's total
    $224,664

  • Louisa Tavlas

    VP OF COMMUNICATIONS

    Total calculated
    $165,636
    From this org
    $158,932
    From related orgs
    $0
    Other
    $6,704
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,932
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,704
    Filer's total
    $165,636

  • Megan Gibson

    CHIEF COUNSEL

    Total calculated
    $177,465
    From this org
    $169,792
    From related orgs
    $0
    Other
    $7,673
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,792
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,673
    Filer's total
    $177,465

  • Kodiak Hill-Davis

    VP GOVT AFFAIRS

    Total calculated
    $201,285
    From this org
    $192,323
    From related orgs
    $0
    Other
    $8,962
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $192,323
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $8,962
    Filer's total
    $201,285

  • Elizabeth Gibson

    VP

    Total calculated
    $195,681
    From this org
    $183,313
    From related orgs
    $0
    Other
    $12,368
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,313
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $12,368
    Filer's total
    $195,681

  • Samuel Hammond

    DIR OF SOCIAL POLICY

    Total calculated
    $167,893
    From this org
    $161,979
    From related orgs
    $0
    Other
    $5,914
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,979
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,914
    Filer's total
    $167,893

  • Elizabeth Reed

    RESEARCH MANAGER

    Total calculated
    $162,257
    From this org
    $152,334
    From related orgs
    $0
    Other
    $9,923
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,667
    Bonus
    $1,667
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,923
    Filer's total
    $162,257

  • Corey Schrodt

    LEGIS AFFAIRS MGR

    Total calculated
    $159,227
    From this org
    $147,758
    From related orgs
    $0
    Other
    $11,469
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,758
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,469
    Filer's total
    $159,227

  • Kristin Eberhard

    DIR OF CLIMATE POLICY

    Total calculated
    $167,965
    From this org
    $161,090
    From related orgs
    $0
    Other
    $6,875
    Hours/week
    36.82

    Schedule J breakdown matched by us

    Base
    $161,090
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,875
    Filer's total
    $167,965

  • Gregory Newburn

    DIR CRIMINAL JUSTICE

    Total calculated
    $153,329
    From this org
    $145,542
    From related orgs
    $0
    Other
    $7,787
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,542
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,787
    Filer's total
    $153,329

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

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
2022
Filed
25 September 2023
IRS schema version
2022v5.0
Source object
202312699349300941

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