Association for Comparative Economic Studies FY2024 filing

Not tax-deductible

Pittsburgh, PA501(c)(4) EIN 31-1105807Revenue $163K in FY2024

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

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
96¢ of each $1 spent went to programs.
$24K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$24K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 17.6 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
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$163K
-6% vs prior year
Spent
$255K
To programs
96%
Net assets
$376K
By yearFY2021–FY2025
Revenue
$163K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2021$206K
FY2022$163K
FY2023$174K
FY2024$163K
FY2025$155K
Expenses
$255K
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$212K
FY2022$269K
FY2023$237K
FY2024$255K
FY2025$222K
Net assets
$376K
FY2024▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2021$637K
FY2022$532K
FY2023$468K
FY2024$376K
FY2025$311K

From the FY2024 Form 990 (year ending October 2024) · see the original

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You’re viewing the FY2024 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

96 cents of each dollar spent went to programs.

Program services 96% · $244K Management & general 4% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $24K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Co. of Membe
$16,000Pt VII · Sec A
Secretary
$6,000Pt VII · Sec A
Executive Co
$2,000Pt VII · Sec A
Executive Co
$0Pt VII · Sec A
Executive Co
$0Pt VII · Sec A
Executive Co
$0Pt VII · Sec A
Executive Co
$0Pt VII · Sec A
President
$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.

See Association for Comparative Economic Studies executive salaries →

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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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3 programs · $177K · in their own filed words · FY2023
01

Aces Sponsors and Edits Two Well-Known Journals

Comparative economic studies and the journal of comparative economics. It also presents awards for the best paper published in both journals.

$101Kprogram expense
02

The association is pleased to offer opportunites and support to scholars at all points in their academic careers. Two of the biggest initiatives are the aces dissertation fellowship and the aces summer school.

$74Kprogram expense
03

The association holds its annual meetings in conjunction with the allied social sciences assocation and sponsors a full range of panels organized by its members.

$2Kprogram expense

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 FY2024 990, line by line.

1The main four
Money inPt VIII
$163K
Ln 12
Fees for servicesLn 2g$143K
Investment incomeLn 3$18K
Gifts and grantsLn 1h$1K
Money outPt IX
$255K
Ln 25
Programscol B$244K
Managementcol C$11K
Owns and owesPt X
$376K
net assets · Ln 32
Cash and savingsLn 1–2$375K
Total assetsLn 16$376K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$143K
Investment incomeLn 3$18K
Total revenueLn 12$163K
Assets in detailPt X, end of year
CashLn 1$101
SavingsLn 2$375K
Cash and savings togetherLn 1–2$375K
Total assetsLn 16$376K
LiabilitiesLn 26$0
Net assetsLn 32$376K
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 FY24End FY24
Cash and savingsLn 1–2$467K$375K
Total assetsLn 16$468K$376K
LiabilitiesLn 26$0$0
Net assetsLn 32$468K$376K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$67K$67K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$4K$4K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$74K$74K
Other expenses (24a–d)Ln 24$105K$101K$4K
Total functional expensesLn 25$255K$244K$11K$0

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $162,774 revenue, 12 lines filed
I-8 Contributions and grants$1,454
I-9 Program service revenuePrior year $161,013$143,376
I-10 Investment incomePrior year $12,966$17,944
I-11 Other revenue$0
I-12 Total revenuePrior year $173,979$162,774
I-13 Grants and similar amounts paidPrior year $56,132$66,859
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $28,380$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $152,955$188,297
I-18 Total expensesPrior year $237,467$255,156
I-19 Revenue less expensesPrior year −$63,488−$92,382
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $162,774 across 5 lines filed
VIII-1b Membership dues$1,454
VIII-1h Total contributions, gifts and grants$1,454
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $143,376$143,376
VIII-3 Investment incomeRelated to mission $17,944$17,944
VIII-12 Total revenueRelated to mission $161,320$162,774
Part IX · Statement of functional expenses $255,156 across 6 lines filed
IX-2 Grants to domestic individualsPrograms $66,859$66,859
IX-11c Accounting feesManagement $3,100$3,100
IX-13 Office expensesManagement $3,788$3,788
IX-17 TravelPrograms $2,417$2,417
IX-19 Conferences, conventions and meetingsPrograms $73,507$73,507
IX-24 Other expenses (24a–d)Programs $101,221 · Management $4,264$105,485
IX-25 Total functional expensesPrograms $244,004 · Management $11,152 · Fundraising $0$255,156
Part X · Balance sheet $375,977 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $100$101
X-2 Savings and temporary cash investmentsStart of year $467,126$375,175
X-4 Accounts receivableStart of year $1,133$701
X-16 Total assetsStart of year $468,359$375,977
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $468,359$375,977
X-33 Total liabilities and net assetsStart of year $468,359$375,977
Part XI · Reconciliation of net assets $375,977 net assets at year end
XI-1 Total revenue$162,774
XI-2 Total expenses$255,156
XI-3 Revenue less expenses−$92,382
XI-4 Net assets at start of year$468,359
XI-10 Net assets at end of year$375,977

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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