Association for Comparative Economic Studies FY2021 filing

Not tax-deductible

Pittsburgh, PA501(c)(4)EIN 31-1105807Revenue $206K in FY2021

On file with the IRSacesecon.org4602c Posvar Hall 230 S Bouquet St, 15260-0000 · Pittsburgh, PATax-exempt since Nov 1984

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Research publ scholarship

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $67K a year · 39% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
36 mo
of spending, in cash
Looks good: 36.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$206K
Spent
$212K
To programs
100%
Net assets
$637K
By yearFY2021–FY2025
Revenue
$206K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$206K
FY2022$163K
FY2023$174K
FY2024$163K
FY2025$155K
Expenses
$212K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$212K
FY2022$269K
FY2023$237K
FY2024$255K
FY2025$222K
Net assets
$637K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$637K
FY2022$532K
FY2023$468K
FY2024$376K
FY2025$311K

From the FY2021 Form 990 (year ending October 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $212K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President
$0Pt VII · Sec A
Executive Se
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023
Brian Deutsch$16,000$16,000$25,380
Ruixue Jia$4,000$6,000$3,000
Filipe Campante—$2,000—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Association for Comparative Economic Studies is a membership association based in Pittsburgh, PA.

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Provided by the organization

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2 programs · in their own filed words · FY2020
01

Hold natl meetings where members present and discuss scientific papers on economics

Pt IX · col B
02

Editing two journals on comparative economic studies

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 9 grants · $335K · 2020–2024
Unitemized GrantFY2024$28,375
Unitemized GrantFY2024$5,001
Unitemized GrantFY2023$61,858
Unitemized GrantFY2023$5,001
Unitemized GrantFY2022$56,132
Unitemized GrantFY2021$99,995
Unitemized GrantFY2020$52,030
Unitemized GrantFY2020$21,700
Unitemized GrantFY2020$5,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$206K
Ln 12
Fees for servicesLn 2g$195K
Investment incomeLn 3$6K
Gifts and grantsLn 1h$5K
Money outPt IX
$212K
Ln 25
Programscol B$212K
Owns and owesPt X
$637K
net assets · Ln 32
Cash and savingsLn 1–2$637K
Total assetsLn 16$637K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$195K
Investment incomeLn 3$6K
Total revenueLn 12$206K
Assets in detailPt X, end of year
CashLn 1$436K
SavingsLn 2$201K
Cash and savings togetherLn 1–2$637K
Total assetsLn 16$637K
LiabilitiesLn 26$0
Net assetsLn 32$637K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$643K$637K
Total assetsLn 16$643K$637K
LiabilitiesLn 26$0$0
Net assetsLn 32$643K$637K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$79K$79K
Accounting feesLn 11c$2K$2K
TravelLn 17$385$385
Conferences, conventions and meetingsLn 19$12K$12K
Other expenses (24a–d)Ln 24$118K$118K
Total functional expensesLn 25$212K$212K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $155K$222K−$68K$311K 990 PDF
FY2024 $163K$255K−$92K$376K 990 PDF
FY2023 $174K$237K−$63K$468K 990 PDF
FY2022 $163K$269K−$105K$532K 990 PDF
FY2021 Viewing $206K$212K−$6K$637K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $206,470 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,871$4,824
I-9 Program service revenuePrior year $136,185$195,358
I-10 Investment incomePrior year $9,608$6,288
I-11 Other revenue$0
I-12 Total revenuePrior year $155,664$206,470
I-13 Grants and similar amounts paidPrior year $31,725$78,730
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $124,720$133,272
I-18 Total expensesPrior year $156,445$212,002
I-19 Revenue less expensesPrior year −$781−$5,532
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $206,470 across 5 lines filed
VIII-1b Membership dues$4,824
VIII-1h Total contributions, gifts and grants$4,824
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $195,358$195,358
VIII-3 Investment incomeRelated to mission $6,288$6,288
VIII-12 Total revenueRelated to mission $201,646$206,470
Part IX · Statement of functional expenses $212,002 across 5 lines filed
IX-2 Grants to domestic individualsPrograms $78,730$78,730
IX-11c Accounting feesPrograms $2,250$2,250
IX-17 TravelPrograms $385$385
IX-19 Conferences, conventions and meetingsPrograms $12,500$12,500
IX-24 Other expenses (24a–d)Programs $118,137$118,137
IX-25 Total functional expensesPrograms $212,002 · Management $0 · Fundraising $0$212,002
Part X · Balance sheet $637,227 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $2,998$436,258
X-2 Savings and temporary cash investmentsStart of year $639,761$200,969
X-16 Total assetsStart of year $642,759$637,227
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $642,759$637,227
X-33 Total liabilities and net assetsStart of year $642,759$637,227
Part XI · Reconciliation of net assets $637,227 net assets at year end
XI-1 Total revenue$206,470
XI-2 Total expenses$212,002
XI-3 Revenue less expenses−$5,532
XI-4 Net assets at start of year$642,759
XI-10 Net assets at end of year$637,227

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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