- Revenue 2024
- $3,537,196
- Expenses 2024
- $2,908,524
Program services were 86.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- W05
- Classification
- 1000
- Street
- 400 POYDRAS ST STE 900
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
3 other organizations in the IRS Business Master File list the same street address. matched by us
This address is a suite or unit (STE 900). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
PELICAN ACTION INC
EIN 46-3690842
-
WATER COLLABORATIVE OF GREATER NEW ORLEANS
EIN 82-3230968
-
WILLIAMS GROUP NOLA
EIN 45-1013090
Mission and programs · 2024
Mission
TO CONDUCT SCHOLARLY RESEARCH AND ANALYSIS THAT ADVANCES SOUND POLICIES BASED ON FREE ENTERPRISE, INDIVIDUAL LIBERTY, AND CONSTITUTIONALLY-LIMITED GOVERNMENT.
Activities or mission (Part I)
THE INSTITUTE RESEARCHES AND DEVELOPS POLICY SOLUTIONS TO ADDRESS THE MOST SIGNIFICANT BARRIERS TO OPPORTUNITY IN LOUISIANA.
-
PRODUCES TIMELY RESEARCH AND PRACTICAL SOLUTIONS FOR HOW TO BUILD A FREER, MORE PROSPEROUS FUTURE FOR LOUISIANA CITIZENS. TELLS THE STORY OF FREE ENTERPRISE AND PROMOTES LIBERTY-ORIENTED POLICY SITUATIONS TO CITIZENS AND LAWMAKERS FROM EVERY WALK OF LIFE. FACILITATES PUBLIC DIALOGUE THAT INCLUDES THE FREE-MARKET PERSPECTIVE WITH COMMUNITY MEETINGS, SEMINARS, LECTURES, AND DEBATES. ENGAGES WITH MEDIA AND PRESENTS FREE-MARKET PRINCIPLES THROUGH COMMENTARIES, REPORTS AND INTERVIEWS.
Expenses $2,183,514
-
THE PELICAN CENTER FOR JUSTICE PURSUES PRO-FREEDOM LITIGATION TO ENSURE THE RIGHTS OF LOUISIANA'S CITIZENS AND WORKING FAMILIES ARE PROTECTED. OUR LEGAL TEAM REPRESENTS CLIENTS PRO BONO IN STATE AND FEDERAL COURTS, AUTHORS AMICUS BRIEFS, CONDUCTS LEGAL RESEARCH, AND CRAFTS PUBLIC RECORDS REQUESTS TO ENSURE GOVERNMENT ACCOUNTABILITY AND TRANSPARENCY.
Expenses $328,178
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Abhay PatelABHAY PATEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Cameron SmithCAMERON SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Daniel J ErspamerDANIEL J ERSPAMER
PRESIDENT & CEO
- Total calculated
- $271,858
- From this org
- $200,000
- From related orgs
- $50,000
- Other
- $21,858
- Hours/week
- 32 + 8 related
Schedule J breakdown matched by us
- Base
- $180,000 + $45,000 related
- Bonus
- $20,000 + $5,000 related
- Other
- $0
- Deferred
- $5,376 + $1,344 related
- Nontaxable benefits
- $12,110 + $3,028 related
- Filer's total
- $217,486 + $54,372 related
-
Jeb BruneauJEB BRUNEAU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Nathalie SimonNATHALIE SIMON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Stephen M GeleSTEPHEN M GELE
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 3
-
Erin BendilyERIN BENDILY
VP FOR POLICY & STRATEGY
- Total calculated
- $206,522
- From this org
- $153,250
- From related orgs
- $41,750
- Other
- $11,522
- Hours/week
- 26 + 14 related
Schedule J breakdown matched by us
- Base
- $140,500 + $39,500 related
- Bonus
- $12,750 + $2,250 related
- Other
- $0
- Deferred
- $3,700 + $1,700 related
- Nontaxable benefits
- $4,322 + $1,800 related
- Filer's total
- $161,272 + $45,250 related
-
James BaehrJAMES BAEHR
SPECIAL COUNSEL
- Total calculated
- $202,954
- From this org
- $197,188
- From related orgs
- $0
- Other
- $5,766
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $192,188
- Bonus
- $5,000
- Other
- $0
- Deferred
- $5,766
- Nontaxable benefits
- $0
- Filer's total
- $202,954
-
Sydney HindsSYDNEY HINDS
CHIEF MARKETING OFFICER
- Total calculated
- $185,343
- From this org
- $161,450
- From related orgs
- $11,550
- Other
- $12,343
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $150,000 + $10,000 related
- Bonus
- $11,450 + $1,550 related
- Other
- $0
- Deferred
- $4,320 + $480 related
- Nontaxable benefits
- $6,793 + $750 related
- Filer's total
- $172,563 + $12,780 related
-
Sarah HarbisonSARAH HARBISON
GENERAL COUNSEL
- Total calculated
- $154,626
- From this org
- $145,000
- From related orgs
- $0
- Other
- $9,626
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $130,000
- Bonus
- $15,000
- Other
- $0
- Deferred
- $3,900
- Nontaxable benefits
- $5,726
- Filer's total
- $154,626
-
Rachel CaludaRACHEL CALUDA
DIRECTOR OF DEVELOPMENT
- Total calculated
- $116,976
- From this org
- $103,750
- From related orgs
- $0
- Other
- $13,226
- Hours/week
- 40
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $3,537,196
- Expenses
- $2,908,524
- Contributions
- $3,322,523
- Grants paid
- $0
-
2023
- Revenue
- $2,580,722
- Expenses
- $2,860,099
- Contributions
- $2,360,998
- Grants paid
- $5,000
-
2022
- Revenue
- $2,336,205
- Expenses
- $2,300,589
- Contributions
- $2,302,344
- Grants paid
- $50,000
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $2,341,742
- Expenses
- $1,745,697
- Assets (EOY)
- $964,279
-
2020 · 990
- Revenue
- $1,524,858
- Expenses
- $1,295,034
- Assets (EOY)
- $339,298
-
2019 · 990
- Revenue
- $1,513,624
- Expenses
- $1,721,559
- Assets (EOY)
- $128,440
-
2018 · 990
- Revenue
- $936,371
- Expenses
- $1,012,160
- Assets (EOY)
- $330,432
-
2017 · 990
- Revenue
- $822,459
- Expenses
- $492,322
- Assets (EOY)
- $380,528
-
2016 · 990
- Revenue
- $344,801
- Expenses
- $334,416
- Assets (EOY)
- $44,590
-
2015 · 990
- Revenue
- $278,279
- Expenses
- $281,876
- Assets (EOY)
- $34,205
-
2014 · 990
- Revenue
- $344,736
- Expenses
- $338,681
- Assets (EOY)
- $37,802
-
2013 · 990
- Revenue
- $241,499
- Expenses
- $243,429
- Assets (EOY)
- $31,747
-
2012 · 990
- Revenue
- not reported
- Expenses
- $267,860
- Assets (EOY)
- $33,677
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
$50,000
2022 FREE MARKET POLICY
Grants received
-
$387,000
2023 GENERAL OPERATING
-
$350,000
2022 GENERAL OPERATING
-
$105,000
2022 for general operations
-
$93,000
2024 GENERAL OPERATING
-
$81,250
2023 for general operations
-
$75,000
2023 PROJECT SUPPORT FOR CRIMINAL JUSTICE REFORM ADVOCACY
-
$75,000
2022 CIVIL RIGHTS, SOCIAL ACTION, ADVOCACY
-
$75,000
2025 EDUCATION
-
$75,000
2022 INNOVATION PRIZE
-
$75,000
2024 Support for educational outreach and engagement activities to increase awareness and usage of the new Louisiana Giving All True Opportunity to Rise program.
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501(C)(4) · ADVOCACY · LA
Declared as related by
-
On its 2024 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.