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

Form 990 for tax year 2022

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

Totals

Total revenue
$902,952
Total expenses
$848,554
Contributions and grants received
$902,513
Grants paid
$0
Program service revenue
$0
Investment income
$427
Other revenue
$12
Total assets, end of year
$501,907
Total liabilities, end of year
$3,836
Net assets or fund balances, end of year
$498,071
Program services expenses (Part IX)
$711,633
Management and general expenses
$76,604
Fundraising expenses
$60,317
Program service expenses (Part III)
$711,633

Program services were 83.9% 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

    $902,513

  • 3 · Investment income

    total $427 · excluded $427

  • 11a · Other revenue: OTHER REVENUE

    total $12 · excluded $12

  • 11e · Other revenue, total

    $12

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $779,788 · program services $662,820 · management and general $58,484 · fundraising $58,484

  • 10 · Payroll taxes

    total $5,255 · program services $4,467 · management and general $394 · fundraising $394

  • 11c · Fees: accounting

    total $9,605 · management and general $9,605

  • 11g · Fees: other

    total $126,249 · program services $126,249

  • 13 · Office expenses

    total $30,407 · program services $22,405 · management and general $7,342 · fundraising $660

  • 14 · Information technology

    total $13,178 · program services $11,860 · management and general $659 · fundraising $659

  • 16 · Occupancy

    total $2,400 · program services $2,160 · management and general $120 · fundraising $120

  • 17 · Travel

    total $3,590 · program services $3,590

  • 19 · Conferences, conventions and meetings

    total $2,232 · program services $2,232

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $7,738 · program services $7,738

  • 24b · Other expenses: DATA ACQUISITION

    total $85 · program services $85

  • 24c · Other expenses: EXPENSE REIMBURSEMENT

    total -$131,973 · program services -$131,973

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $255,906 · end of year $282,554

  • 2 · Savings and temporary cash investments

    beginning of year $188,329 · end of year $188,755

  • 9 · Prepaid expenses and deferred charges

    end of year $30,598

  • 17 · Accounts payable and accrued expenses

    beginning of year $562 · end of year $3,836

  • 27 · Net assets without donor restrictions

    beginning of year $443,673 · end of year $498,071

Mission and programs · 2022

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 CENTER'S ON-GOING PROGRAMS ARE THE BROADBAND POLICY PROJECT, THE INFORMATION ECONOMY POLICY PROJECT, AND THE CONSUMER WELFARE STANDARD PROJECT. THE BROADBAND POLICY PROJECT STUDIES ALL ASPECTS OF BROADBAND POLICY. RESEARCH PRODUCED UNDER THE BROADBAND POLICY PROJECT INCLUDES SUCH IMPORTANT TOPICS AS DEMAND-SIDE DRIVERS OF BROADBAND ADOPTION, THE COST/BENEFITS OF SUPPLY-SIDE REGULATION ON BROADBAND SERVICE PROVIDERS, SPECTRUM POLICY, NET NEUTRALITY, THE COST/BENEFITS OF MUNICIPAL BROADBAND AND INTERNATIONAL BROADBAND RANKINGS. THE INFORMATION ECONOMY POLICY PROJECT FOCUSES ON A BROAD RANGE OF ICT AREAS, INCLUDING DIGITAL PIRACY, INTELLECTUAL PROPERTY, COPYRIGHT, CYBER-SECURITY, PRIVACY, PATENT REFORM, SOFTWARE LIABILITY, INTERNET GOVERNANCE, AND GOVERNMENT FUNDING OF BASIC SCIENTIFIC RESEARCH.THE CONSUMER WELFARE STANDARD PROJECT CONDUCTS LEGAL AND ECONOMIC RESEARCH TO DESCRIBE AND DEFEND THE CONSUMER WELFARE STANDARD OF PREVAILING ANTITRUST LAW. OUR RESEARCH EMPHASIZES HOW THE CONSUMER WELFARE STANDARDTHE SUM OF NET BENEFITS OF ACTION TO ALL HUMANSREMAINS THE BEST WAY TO EVALUATE CLAIMS OF ALLEGED ANTICOMPETITIVE HARMS, INCLUDING IN MODERN HIGH-TECH MARKETS.

    Expenses $711,633

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lawrence J Spiwak

    PRESIDENT

    Total calculated
    $389,894
    From this org
    $320,500
    From related orgs
    $0
    Other
    $69,394
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,000
    Bonus
    $159,500
    Other
    $0
    Deferred
    $39,000
    Nontaxable benefits
    $30,394
    Filer's total
    $389,894

  • George Ford PhD

    SENIOR VICE-PRESIDENT/CHIEF ECONOMIST

    Total calculated
    $389,894
    From this org
    $320,500
    From related orgs
    $0
    Other
    $69,394
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,000
    Bonus
    $159,500
    Other
    $0
    Deferred
    $39,000
    Nontaxable benefits
    $30,394
    Filer's total
    $389,894

  • Jerry B Duvall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert B Ekelund Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Daryl Bassett

    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

  • 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 2022 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
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202333189349317888

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