To transform the process and institutions of American foreign policy through research, analysis of public policy and recommendations for innovative, evidence-based reforms that will be publicly distributed.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 7 volunteers and 6 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
1 of 3
filings with a surplus
Average surplus $651 a year · under 1% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$139K
to officers and key staff · 42% of spending
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $377K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$232
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 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
$164K
-27% vs prior year
Spent
$333K
To programs
100%
Net assets
$5K
By yearFY2021–FY2024
Revenue
$164K
FY2024▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2021$60K
FY2022$1.1M
FY2023$224K
FY2024$164K
Expenses
$333K
FY2024▼ -38%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$597K
FY2023$539K
FY2024$333K
Net assets
$5K
FY2024▼ -97%
Tap a bar for its year
Net assets by fiscal year
FY2021$3K
FY2022$489K
FY2023$173K
FY2024$5K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $333K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $139K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treasurer & CEO
$139,423Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Daniel Spokojny’s $139K as Treasurer & CEO is at the 93rd percentile of top reported officer pay among 1636 $100K–1M international 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

NameFY2024FY2023FY2022FY2021
Daniel Spokojny$139,423$145,000$113,654$51,922

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Researches, analyzes, and recommends innovative reforms for American foreign policy.

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Provided by the organization

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1 program · $333K · in their own filed words · FY2024
01

Researching and writing about relevant foreign policy issues and developing educational and outreach materials in order to educate and improve the processes and institutions of foreign policy.

$333Kprogram 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 · FY2023
Total grants receivedfrom 3 funders$377K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$164K
Ln 12
Gifts and grantsLn 1h$164K
Investment incomeLn 3$12
Money outPt IX
$333K
Ln 25
Programscol B$333K
Owns and owesPt X
$5K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$5K
LiabilitiesLn 26$232
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$164K
Investment incomeLn 3$12
Total revenueLn 12$164K
Assets in detailPt X, end of year
CashLn 1$4K
Cash and savings togetherLn 1–2$4K
Total assetsLn 16$5K
LiabilitiesLn 26$232
Net assetsLn 32$5K
OperationsPt I, VI
EmployeesI 56
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$93K$4K
Total assetsLn 16$174K$5K
LiabilitiesLn 26$918$232
Net assetsLn 32$173K$5K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$139K$139K
Other salaries and wagesLn 7$129K$129K
Pension plan contributionsLn 8$12K$12K
Other employee benefitsLn 9$18K$18K
Payroll taxesLn 10$21K$21K
Legal feesLn 11b$250$250
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$4K$4K
TravelLn 17$356$356
Total functional expensesLn 25$333K$333K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $164K$333K−$168K$5K 990 PDF
FY2023 $224K$539K−$315K$173K 990 PDF
FY2022 $1.1M$597K$486K$489K 990 PDF
FY2021 $60K$3K 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 $164,398 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $223,704$164,386
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $47$12
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $223,751$164,398
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 $435,593$318,783
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $103,609$13,739
I-18 Total expensesPrior year $539,202$332,522
I-19 Revenue less expensesPrior year −$315,451−$168,124
Part VI · Governance 4 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $164,398 across 4 lines filed
VIII-1f All other contributions, gifts and grants$164,386
VIII-1h Total contributions, gifts and grants$164,386
VIII-3 Investment incomeExcluded from tax $12$12
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $12$164,398
Part IX · Statement of functional expenses $332,522 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $139,423$139,423
IX-7 Other salaries and wagesPrograms $129,440$129,440
IX-8 Pension plan contributionsPrograms $11,723$11,723
IX-9 Other employee benefitsPrograms $17,528$17,528
IX-10 Payroll taxesPrograms $20,669$20,669
IX-11b Legal feesPrograms $250$250
IX-11c Accounting feesPrograms $7,489$7,489
IX-11g Other fees for servicesPrograms $1,651$1,651
IX-13 Office expensesPrograms $3,993$3,993
IX-17 TravelPrograms $356$356
IX-25 Total functional expensesPrograms $332,522 · Management $0 · Fundraising $0$332,522
Part X · Balance sheet $5,478 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $92,970$4,478
X-4 Accounts receivableStart of year $1,000$1,000
X-16 Total assetsStart of year $174,288$5,478
X-25 Other liabilitiesStart of year $918$232
X-26 Total liabilitiesStart of year $918$232
X-27 Net assets without donor restrictionsStart of year $173,370$5,246
X-32 Total net assets or fund balancesStart of year $173,370$5,246
X-33 Total liabilities and net assetsStart of year $174,288$5,478
Part XI · Reconciliation of net assets $5,246 net assets at year end
XI-1 Total revenue$164,398
XI-2 Total expenses$332,522
XI-3 Revenue less expenses−$168,124
XI-4 Net assets at start of year$173,370
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,246

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

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