Policy Matters Ohio

Tax-deductible

Cleveland, OH501(c)(3)Social ScienceEIN 34-1921881

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Conducting research to create a more prosperous, equitable, sustainable and inclusive Ohio.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 5 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
4 of 5
filings with a surplus
Average surplus $434K a year · 22% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$122K
to officers and key staff · 8% of spending
Top officer’s pay lower than 77% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $150K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
-37% vs prior year
Spent
$1.6M
To programs
80%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$1.5M
FY2024▼ -37%
Revenue by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$2.1M
FY2023$2.3M
FY2024$1.5M
Expenses
$1.6M
FY2024▲ +17%
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.7M
FY2023$1.4M
FY2024$1.6M
Net assets
$3.1M
FY2024▼ -4%
Net assets by fiscal year
FY2020$1.2M
FY2021$1.9M
FY2022$2.3M
FY2023$3.2M
FY2024$3.1M

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 Jul 2000.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.3M Management & general 14% · $234K Fundraising 5% · $82K

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

11 people listed on the 990; $122K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$122,500Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Hannah Halbert’s $122K as Executive Di is at the 23rd percentile of top reported officer pay among 145 $1–10M social science nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Hannah Halbert$122,500$115,000$118,000$114,000$111,410

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 Policy Matters Ohio 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

Researching ways to make Ohio more prosperous, equitable, sustainable, and inclusive.

Provided by the organization

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1 program · $1.3M · in their own filed words · FY2024
01

In 2024, policy matters ohio released 110 reports, blogs, briefs and other publications and generated 859 press hits, ensuring that accurate, compelling research on how state policy can make ohio a more vibrant, equitable, sustainable and inclusive state was part of the public debate.

$1.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$150K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$62K
Other incomeLn 4–11$7K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$234K
Fundraisingcol D$82K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$3.1M
LiabilitiesLn 26$19K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$62K
Other incomeLn 4–11$7K
Gains on assetsLn 7$8K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$334K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$2.2M
Land, buildings, equipmentLn 10c$305
Other assetsLn 15$410
Total assetsLn 16$3.1M
LiabilitiesLn 26$19K
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 513
VolunteersI 65
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$1.9M$2.2M
Land, buildings, equipmentLn 10c$2K$305
Total assetsLn 16$3.3M$3.1M
LiabilitiesLn 26$28K$19K
Net assetsLn 32$3.2M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$122K$99K$15K$9K
Other salaries and wagesLn 7$899K$728K$108K$63K
Other employee benefitsLn 9$126K$102K$15K$9K
Payroll taxesLn 10$81K$79K$810$810
Other fees for servicesLn 11g$26K$11K$15K$325
Advertising and promotionLn 12$4K$3K$820
Office expensesLn 13$8K$3K$4K$103
Information technologyLn 14$8K$570$8K
OccupancyLn 16$43K$688$42K
TravelLn 17$30K$30K$946
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$4K$26$4K
Other expenses (24a–d)Ln 24$265K$247K$19K$239
Total functional expensesLn 25$1.6M$1.3M$234K$82K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.5M$1.6M−$153K$3.1M 990 PDF
FY2023 $2.3M$1.4M$953K$3.2M 990 PDF
FY2022 $2.1M$1.7M$391K$2.3M 990 PDF
FY2021 $2.2M$1.5M$658K$1.9M 990 PDF
FY2020 $1.7M$1.4M$320K$1.2M 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 $1,465,766 across 6 lines filed
VIII-1f All other contributions, gifts and grants$1,396,250
VIII-1h Total contributions, gifts and grants$1,396,250
VIII-3 Investment incomeExcluded from tax $54,007$54,007
VIII-7 Net gain or loss on sales of assetsRelated to mission $8,448$8,448
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,061$7,061
VIII-12 Total revenueRelated to mission $15,509 · Excluded from tax $54,007$1,465,766
Part IX · Statement of functional expenses $1,618,897 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $99,225 · Management $14,700 · Fundraising $8,575$122,500
IX-7 Other salaries and wagesPrograms $727,786 · Management $107,820 · Fundraising $62,895$898,501
IX-9 Other employee benefitsPrograms $102,238 · Management $15,146 · Fundraising $8,835$126,219
IX-10 Payroll taxesPrograms $79,369 · Management $810 · Fundraising $810$80,989
IX-11g Other fees for servicesPrograms $10,653 · Management $15,231 · Fundraising $325$26,209
IX-12 Advertising and promotionPrograms $2,769 · Management $820$3,589
IX-13 Office expensesPrograms $3,418 · Management $4,113 · Fundraising $103$7,634
IX-14 Information technologyPrograms $570 · Management $7,912$8,482
IX-16 OccupancyPrograms $688 · Management $41,919$42,607
IX-17 TravelPrograms $29,542 · Management $946$30,488
IX-22 Depreciation, depletion and amortizationManagement $1,798$1,798
IX-23 InsurancePrograms $26 · Management $4,452$4,478
IX-24 Other expenses (24a–d)Programs $246,522 · Management $18,642 · Fundraising $239$265,403
IX-25 Total functional expensesPrograms $1,302,806 · Management $234,309 · Fundraising $81,782$1,618,897
Part X · Balance sheet $3,131,400 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $290,784$334,041
X-2 Savings and temporary cash investmentsStart of year $1,580,913$1,862,243
X-3 Pledges and grants receivableStart of year $1,375,000$925,000
X-9 Prepaid expenses and deferred chargesStart of year $16,113$9,401
X-10c Land, buildings and equipment, netStart of year $2,103$305
X-15 Other assetsStart of year $410$410
X-16 Total assetsStart of year $3,265,323$3,131,400
X-17 Accounts payable and accrued expensesStart of year $2,853$10,064
X-25 Other liabilitiesStart of year $24,909$8,909
X-26 Total liabilitiesStart of year $27,762$18,973
X-27 Net assets without donor restrictionsStart of year $1,552,500$1,927,427
X-28 Net assets with donor restrictionsStart of year $1,685,061$1,185,000
X-32 Total net assets or fund balancesStart of year $3,237,561$3,112,427
X-33 Total liabilities and net assetsStart of year $3,265,323$3,131,400
Part XI · Reconciliation of net assets $3,112,427 net assets at year end
XI-1 Total revenue$1,465,766
XI-2 Total expenses$1,618,897
XI-3 Revenue less expenses−$153,131
XI-4 Net assets at start of year$3,237,561
XI-5 Net unrealized gains (losses) on investments$27,997
XI-10 Net assets at end of year$3,112,427

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

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