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501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$75K 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

FY2022 · 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
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
4 of 6
filings with a surplus
Average surplus $23K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $358K
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$100K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$474K
-11% vs prior year
Spent
$437K
To programs
72%
Net assets
$352K
By yearFY2020–FY2025
Revenue
$474K
FY2022▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$513K
FY2021$534K
FY2022$474K
FY2023$516K
FY2024$548K
FY2025$531K
Expenses
$437K
FY2022▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$364K
FY2021$391K
FY2022$437K
FY2023$641K
FY2024$624K
FY2025$523K
Net assets
$352K
FY2022▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$173K
FY2021$315K
FY2022$352K
FY2023$227K
FY2024$152K
FY2025$160K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Apr 2014.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $316K Management & general 22% · $97K Fundraising 5% · $24K

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

7 people listed on the 990; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$75,314Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

James Heaney’s $70K as Executive Director, Editor is at the 65th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Heaney$70,282$86,000$53,349$75,314$69,273$71,095

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 Investigative Post 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 15aYes

Programs and updates

Investigates and reports on important issues through in-depth journalism.

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Provided by the organization

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1 program · $316K · in their own filed words · FY2022
01

Investigative Post's programming consisted largely of producing investigative stories published on our website and share with our broadcast partners, including WGRZ, the NBC affiliate for Buffalo, and WBFO, the NPR outlet for Western New York.We produced numerous stories of note including those involving lead poisoning, environment…

$316Kprogram 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 · FY2024
See all 12 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$474K
Ln 12
Gifts and grantsLn 1h$363K
Fees for servicesLn 2g$111K
Money outPt IX
$437K
Ln 25
Programscol B$316K
Managementcol C$97K
Fundraisingcol D$24K
Owns and owesPt X
$352K
net assets · Ln 32
Cash and savingsLn 1–2$338K
Total assetsLn 16$452K
LiabilitiesLn 26$100K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$363K
Government grantsLn 1e$74K
Noncash giftsLn 1g$14K
Fees for servicesLn 2g$111K
Total revenueLn 12$474K
Assets in detailPt X, end of year
CashLn 1$338K
Cash and savings togetherLn 1–2$338K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$76K
Total assetsLn 16$452K
LiabilitiesLn 26$100K
Net assetsLn 32$352K
OperationsPt I, VI
EmployeesI 57
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 FY22End FY22
Cash and savingsLn 1–2$316K$338K
Land, buildings, equipmentLn 10c$18K$37K
Total assetsLn 16$334K$452K
LiabilitiesLn 26$19K$100K
Net assetsLn 32$315K$352K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$75K$38K$19K$19K
Other salaries and wagesLn 7$192K$192K$400
Payroll taxesLn 10$41K$35K$3K$3K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$21K$21K
Office expensesLn 13$19K$19K
Information technologyLn 14$11K$11K
OccupancyLn 16$32K$28K$5K
TravelLn 17$6K$6K
Depreciation, depletion and amortizationLn 22$5K$5K$506
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$4K$2K$2K
Total functional expensesLn 25$437K$316K$97K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $531K$523K$8K$160K 990 PDF
FY2024 $548K$624K−$76K$152K 990 PDF
FY2023 $516K$641K−$125K$227K 990 PDF
FY2022 Viewing $474K$437K$37K$352K 990 PDF
FY2021 $534K$391K$143K$315K 990 PDF
FY2020 $513K$364K$149K$173K 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 FY2022 990 (6 parts)
Part I · Summary $473,535 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $434,875$362,525
I-9 Program service revenuePrior year $98,295$111,010
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $461$0
I-12 Total revenuePrior year $533,631$473,535
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $303,325$308,911
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $87,634$127,789
I-18 Total expensesPrior year $390,959$436,700
I-19 Revenue less expensesPrior year $142,672$36,835
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $473,535 across 6 lines filed
VIII-1e Government grants$74,453
VIII-1f All other contributions, gifts and grants$288,072
VIII-1g Noncash contributions (included above)$14,000
VIII-1h Total contributions, gifts and grants$362,525
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $111,010$111,010
VIII-12 Total revenueRelated to mission $111,010 · Unrelated business $0 · Excluded from tax $0$473,535
Part IX · Statement of functional expenses $436,700 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $37,657 · Management $18,829 · Fundraising $18,828$75,314
IX-7 Other salaries and wagesPrograms $192,084 · Management $400$192,484
IX-10 Payroll taxesPrograms $35,270 · Management $2,952 · Fundraising $2,891$41,113
IX-11c Accounting feesManagement $9,650$9,650
IX-11g Other fees for servicesPrograms $1,560$1,560
IX-12 Advertising and promotionManagement $20,857$20,857
IX-13 Office expensesManagement $19,044$19,044
IX-14 Information technologyPrograms $10,840$10,840
IX-16 OccupancyPrograms $27,540 · Management $4,860$32,400
IX-17 TravelPrograms $6,142$6,142
IX-22 Depreciation, depletion and amortizationPrograms $4,552 · Management $506$5,058
IX-23 InsuranceManagement $17,986$17,986
IX-24 Other expenses (24a–d)Management $2,282 · Fundraising $1,970$4,252
IX-25 Total functional expensesPrograms $315,645 · Management $97,366 · Fundraising $23,689$436,700
Part X · Balance sheet $451,655 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $316,401$338,432
X-10c Land, buildings and equipment, netStart of year $17,702$36,825
X-15 Other assetsStart of year $0$76,398
X-16 Total assetsStart of year $334,103$451,655
X-17 Accounts payable and accrued expensesStart of year $18,879$22,620
X-25 Other liabilitiesStart of year $0$76,976
X-26 Total liabilitiesStart of year $18,879$99,596
X-27 Net assets without donor restrictionsStart of year $285,744$352,059
X-28 Net assets with donor restrictionsStart of year $29,480$0
X-32 Total net assets or fund balancesStart of year $315,224$352,059
X-33 Total liabilities and net assetsStart of year $334,103$451,655
Part XI · Reconciliation of net assets $352,059 net assets at year end
XI-1 Total revenue$473,535
XI-2 Total expenses$436,700
XI-3 Revenue less expenses$36,835
XI-4 Net assets at start of year$315,224
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$352,059

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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