The Center for Progressive Reform is a nonprofit research and advocacy organization that harnesses the power of law and public policy to create a responsive government, a healthy environment, and a just society.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 62 volunteers and 12 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
2 of 6
filings with a surplus
Average surplus $46K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+10% vs prior year
Spent
$1.4M
To programs
80%
Net assets
$989K
By yearFY2019–FY2024
Revenue
$1.1M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2019$2.0M
FY2020$599K
FY2021$884K
FY2022$1.3M
FY2023$970K
FY2024$1.1M
Expenses
$1.4M
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2019$752K
FY2020$896K
FY2021$1.0M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
Net assets
$989K
FY2024▼ -24%
Tap a bar for its year
Net assets by fiscal year
FY2019$1.9M
FY2020$1.6M
FY2021$1.6M
FY2022$1.6M
FY2023$1.3M
FY2024$989K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2002.

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% · $1.1M Management & general 18% · $243K Fundraising 2% · $32K

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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Minor Sinclair’s $160K as Executive Di is at the 69th percentile of top reported officer pay among 1852 $1–10M environment 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 · 3 named individuals · Part VII

NameFY2023FY2021FY2020FY2019
Minor Sinclair$159,863$128,671——
Peter M Shudtz———$108,150
Laurie Ristino——$22,875—

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 Center for Progressive Reform INC 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 15aNo

Programs and updates

Advocates for responsive government, a healthy environment, and a just society through research and policy.

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3 programs · $1.1M · in their own filed words · FY2024
01

Academic Papers & Studies

Guided by a national network of legal scholars and professional staff with expertise in governance and regulation, we conduct independent scholarly research and policy analysis CPR'S publications are strategically crafted to support and advance the broad interests of today's social movements for the environment, democracy, and racial…

$1.1Mprogram expense
02

Website & Communications

CPR maintains a website rich in resources for policymakers, public interest advocates, researchers, the media, and the general public. A key piece of the website is the organization's widely read blog, cprblog, which is updated frequently with analysis and commentary by CPR'S member scholars, staff, and occasional guest bloggers.

Pt IX · col B
03

Cpr Member Scholar Activities

CPR member scholars are professors of law, economics, and philosophy from across the united states. In addition to their contributions to CPR'S academic papers and studies, CPR scholars publish work in traditional and new media outlets, file public comments with regulatory agencies, brief member of congress and their staff, plan and…

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 · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1000K
Investment incomeLn 3$65K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$243K
Fundraisingcol D$32K
Owns and owesPt X
$989K
net assets · Ln 32
Cash and savingsLn 1–2$985K
Total assetsLn 16$994K
LiabilitiesLn 26$5K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1000K
Investment incomeLn 3$65K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$980K
Cash and savings togetherLn 1–2$985K
Total assetsLn 16$994K
LiabilitiesLn 26$5K
Net assetsLn 32$989K
OperationsPt I, VI
EmployeesI 512
VolunteersI 662
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$1.3M$985K
Total assetsLn 16$1.3M$994K
LiabilitiesLn 26$19K$5K
Net assetsLn 32$1.3M$989K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$982K$845K$111K$26K
Other employee benefitsLn 9$92K$79K$10K$2K
Payroll taxesLn 10$98K$88K$8K$3K
Accounting feesLn 11c$47K$25K$22K
Other fees for servicesLn 11g$24K$12K$12K
Advertising and promotionLn 12$1K$1K$118
Office expensesLn 13$511$388$123
OccupancyLn 16$1K$11$1K
TravelLn 17$70K$15K$55K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$49K$28K$21K$160
Total functional expensesLn 25$1.4M$1.1M$243K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.1M$1.4M−$304K$989K 990 PDF
FY2023 $970K$1.3M−$325K$1.3M 990 PDF
FY2022 $1.3M$1.2M$68K$1.6M 990 PDF
FY2021 $884K$1.0M−$143K$1.6M 990 PDF
FY2020 $599K$896K−$297K$1.6M 990 PDF
FY2019 $2.0M$752K$1.3M$1.9M 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 $1,064,771 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $898,560$999,748
I-9 Program service revenue$0
I-10 Investment incomePrior year $71,207$65,023
I-11 Other revenue$0
I-12 Total revenuePrior year $969,767$1,064,771
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,165,582$1,172,055
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $129,646$197,128
I-18 Total expensesPrior year $1,295,228$1,369,183
I-19 Revenue less expensesPrior year −$325,461−$304,412
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,064,771 across 4 lines filed
VIII-1f All other contributions, gifts and grants$999,748
VIII-1h Total contributions, gifts and grants$999,748
VIII-3 Investment incomeRelated to mission $65,023$65,023
VIII-12 Total revenueRelated to mission $65,023$1,064,771
Part IX · Statement of functional expenses $1,369,183 across 11 lines filed
IX-7 Other salaries and wagesPrograms $845,252 · Management $110,723 · Fundraising $25,888$981,863
IX-9 Other employee benefitsPrograms $79,308 · Management $10,199 · Fundraising $2,385$91,892
IX-10 Payroll taxesPrograms $87,675 · Management $7,510 · Fundraising $3,115$98,300
IX-11c Accounting feesPrograms $24,993 · Management $22,094$47,087
IX-11g Other fees for servicesPrograms $12,444 · Management $11,584$24,028
IX-12 Advertising and promotionPrograms $1,356 · Management $118$1,474
IX-13 Office expensesPrograms $388 · Management $123$511
IX-16 OccupancyPrograms $11 · Management $1,461$1,472
IX-17 TravelPrograms $15,243 · Management $55,234$70,477
IX-23 InsuranceManagement $2,935$2,935
IX-24 Other expenses (24a–d)Programs $28,377 · Management $20,607 · Fundraising $160$49,144
IX-25 Total functional expensesPrograms $1,095,047 · Management $242,588 · Fundraising $31,548$1,369,183
Part X · Balance sheet $993,885 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $5,000$5,000
X-2 Savings and temporary cash investmentsStart of year $1,303,233$980,243
X-3 Pledges and grants receivableStart of year $4,263$8,642
X-16 Total assetsStart of year $1,312,496$993,885
X-17 Accounts payable and accrued expensesStart of year $18,771$4,572
X-26 Total liabilitiesStart of year $18,771$4,572
X-27 Net assets without donor restrictionsStart of year $1,120,102$841,241
X-28 Net assets with donor restrictionsStart of year $173,623$148,072
X-32 Total net assets or fund balancesStart of year $1,293,725$989,313
X-33 Total liabilities and net assetsStart of year $1,312,496$993,885
Part XI · Reconciliation of net assets $989,313 net assets at year end
XI-1 Total revenue$1,064,771
XI-2 Total expenses$1,369,183
XI-3 Revenue less expenses−$304,412
XI-4 Net assets at start of year$1,293,725
XI-10 Net assets at end of year$989,313

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

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