Philosopher's Information Center

Tax-deductible

Bowling Green, OH501(c)(3)EIN 34-1019867

To serve the needs of professionals, students, and citizens, who are researching, teaching, or studying philosophy or a related subject.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $204K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 57% of spending
Concern: pay to officers and key staff is 57% of spending; over 30%.
Pt VII · Sec A
Cash reserves
38 mo
of spending, in cash
Looks good: 38.3 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
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+1% vs prior year
Spent
$2.2M
To programs
97%
Net assets
$7.0M
By yearFY2020–FY2024
Revenue
$2.2M
FY2024▲ +1%
Revenue by fiscal year
FY2020$2.1M
FY2021$2.1M
FY2022$2.1M
FY2023$2.2M
FY2024$2.2M
Expenses
$2.2M
FY2024▲ +10%
Expenses by fiscal year
FY2020$1.7M
FY2021$1.8M
FY2022$2.0M
FY2023$2.0M
FY2024$2.2M
Net assets
$7.0M
FY2024▲ +2%
Net assets by fiscal year
FY2020$6.5M
FY2021$6.7M
FY2022$6.6M
FY2023$6.9M
FY2024$7.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1969.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $2.1M Management & general 3% · $65K

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

Who runs it and what they're paid

8 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation
President / Editor
$321,000Pt VII · Sec A
Executive VP
$299,000Pt VII · Sec A
VP Bus Affairs, Treas, Sec
$241,267Pt VII · Sec A
VP Ed Affairs/Editor
$241,267Pt VII · Sec A
$103,633Pt VII · Sec A
$13,000Pt VII · Sec A
$13,000Pt VII · Sec A
$13,000Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Richard H Lineback Ph D$321,000————
Carolyn Lineback$299,000$249,000$258,250$251,500$245,000
Richard Lineback—$275,000$285,125$280,250$279,750
L Merriam$241,267$225,800$235,692$230,317$215,500
Anne M Lineback Ph D$241,267————
Anne Lineback—$225,800$235,692$230,317$215,500
Nancy Rochester—$113,660$104,439——
Melanie Johnson-Moxley Ph D$103,633————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports researchers, teachers, and students of philosophy and related subjects.

Provided by the organization

This section is blank until Philosopher's Information Center claims this page.

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1 program service account for $2.1M of program spending, described in the organization's own filed words · FY2024.
01

In 2024, the philosopher's information center published volume 58, numbers 1, 2, 3, and 4, of the philosopher's index online. These publications have on the order of 900 licensees, primarily university and public libraries, which serve hundreds of thousands of philosophers, students, and members of the general public interested in…

$2.1Mprogram expense

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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 · $90K · 2020–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$221K
Other incomeLn 4–11$11K
Money outPt IX
$2.2M
Ln 25
Programscol B$2.1M
Managementcol C$65K
Owns and owesPt X
$7.0M
net assets · Ln 32
Cash and savingsLn 1–2$7.0M
Total assetsLn 16$7.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$221K
Other incomeLn 4–11$11K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
SavingsLn 2$7.0M
Cash and savings togetherLn 1–2$7.0M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$12K
Total assetsLn 16$7.0M
LiabilitiesLn 26$0
Net assetsLn 32$7.0M
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$6.9M$7.0M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$6.9M$7.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$6.9M$7.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22K$22K
Pay of current officers, directors and key staffLn 5$1.4M$1.3M$39K
Other salaries and wagesLn 7$375K$375K
Pension plan contributionsLn 8$74K$74K
Payroll taxesLn 10$89K$89K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$163K$160K$3K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$50K$50K
Information technologyLn 14$10K$10K
OccupancyLn 16$18K$18K
TravelLn 17$14K$14K
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$2K$125$2K
Total functional expensesLn 25$2.2M$2.1M$65K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.2M$2.2M$42K$7.0M 990 PDF
FY2023 $2.2M$2.0M$209K$6.9M 990 PDF
FY2022 $2.1M$2.0M$67K$6.6M 990 PDF
FY2021 $2.1M$1.8M$325K$6.7M 990 PDF
FY2020 $2.1M$1.7M$377K$6.5M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $2,230,114 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,998,673$1,998,673
VIII-3 Investment incomeExcluded from tax $220,662$220,662
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $10,779$10,779
VIII-12 Total revenueRelated to mission $1,998,673 · Unrelated business $0 · Excluded from tax $231,441$2,230,114
Part IX · Statement of functional expenses $2,188,556 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $22,500$22,500
IX-5 Pay of current officers, directors and key staffPrograms $1,319,666 · Management $39,000$1,358,666
IX-7 Other salaries and wagesPrograms $374,969$374,969
IX-8 Pension plan contributionsPrograms $74,180$74,180
IX-10 Payroll taxesPrograms $88,877$88,877
IX-11c Accounting feesManagement $3,552$3,552
IX-11g Other fees for servicesPrograms $160,369 · Management $2,948$163,317
IX-12 Advertising and promotionPrograms $5,702$5,702
IX-13 Office expensesPrograms $49,862$49,862
IX-14 Information technologyPrograms $9,550$9,550
IX-16 OccupancyPrograms $17,760$17,760
IX-17 TravelManagement $14,002$14,002
IX-19 Conferences, conventions and meetingsManagement $1,589$1,589
IX-23 InsuranceManagement $2,391$2,391
IX-24 Other expenses (24a–d)Programs $125 · Management $1,514$1,639
IX-25 Total functional expensesPrograms $2,123,560 · Management $64,996 · Fundraising $0$2,188,556
Part X · Balance sheet $6,994,799 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $6,850,741$6,982,572
X-10c Land, buildings and equipment, netStart of year $0$0
X-14 Intangible assetsStart of year $232$232
X-15 Other assetsStart of year $11,995$11,995
X-16 Total assetsStart of year $6,862,968$6,994,799
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $6,862,968$6,994,799
X-32 Total net assets or fund balancesStart of year $6,862,968$6,994,799
X-33 Total liabilities and net assetsStart of year $6,862,968$6,994,799
Part XI · Reconciliation of net assets $6,994,799 net assets at year end
XI-1 Total revenue$2,230,114
XI-2 Total expenses$2,188,556
XI-3 Revenue less expenses$41,558
XI-4 Net assets at start of year$6,862,968
XI-5 Net unrealized gains (losses) on investments$90,273
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,994,799

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

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