2023-11-09T09:39:52-06:00 2022-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-01-01 861325445 CICERO RESEARCH CICE 5128152028 2112 RIO GRANDE STREET AUSTIN TX 78705 WHITNEY MUNRO TREASURER 5128152028 2023-11-07 1 WHITNEY MUNRO XXX-XX-XXXX 0 KAREN GRIES CPA P00447603 6128764500 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CICERO INSTITUTE WHITNEY MUNRO 2112 RIO GRANDE STREET AUSTIN TX 78705 14849489 0 X CICEROINSTITUTE.ORG X 2020 TX SEE SCHEDULE O 6 4 0 4 0 0 13029248 14774489 0 75000 0 0 0 0 13029248 14849489 2500000 6773008 0 0 0 0 0 0 5741 817893 2938316 3317893 9711324 9711355 5138165 9719742 14205432 8387 2960 9711355 14202472 SEE SCHEDULE O 0 0 9460680 6773008 75000 PUBLIC POLICY RESEARCH: CICERO RESEARCH CRAFTS AND PUBLISHES POLICIES AND POLICY RESEARCH. 9460680 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 28 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 4 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA CT FL GA HI IL KS MD MA MI MN MS NH NJ NM NY ND OR PA RI SC TN TX UT WV WI X THE ORGANIZATION 5128152028 2112 RIO GRANDE STREET AUSTIN TX 78705 X JOSEPH LONSDALE CHAIRMAN 1.00 1.00 X X 0 0 0 AARON WEBMAN DIRECTOR 1.00 X 0 0 0 BLAKE BRICKMAN DIRECTOR 1.00 1.00 X 0 0 0 CLAY SPENCE DIRECTOR 1.00 1.00 X 0 0 0 TAYLER LONSDALE DIRECTOR 1.00 1.00 X 0 0 0 TYSON HENDRICKSEN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 PRESIDENTS LANE CONSULTING 11 THOMAS BURGIN PKWY QUINCY MA 02169 CONSULTING 103081 1 14774489 3988591 14774489 PUBLIC POLICY RESEARCH 541700 75000 75000 75000 14849489 0 0 75000 X 6773008 6773008 295 284 9 2 33284 33284 2003618 1853281 149918 419 43122 36470 5908 744 56057 47410 7680 967 41026 34697 5621 708 152412 141887 10525 8555 8555 567 479 78 10 PROGRAM EXPENSES 429147 429147 EQUIPMENT 160820 136012 22033 2775 TAXES AND LICENSES 6697 5664 917 116 MISCELLANEOUS EXPENSE 2716 2341 375 9711324 9460680 244903 5741 3001757 3627721 0 250000 0 56307 359192 741575 34219 9981 32793 24238 6326000 9505591 9719742 14205432 8387 2960 8387 2960 X 7667248 13228379 2044107 974093 9711355 14202472 9719742 14205432 5138165 -647048 0 X 0 1 X 1 0 X 13029248 14774489 27803737 13029248 14774489 27803737 9785441 18018296 27803737 75000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34219 9981 24238 24238 INTEREST IN LIMITED LIABILITY COMPANY 5517000 F ANDUIN STOCK 2172000 F NATIONAL RESILIENCE STOCK 1816591 F 9505591 X 14212276 -647048 9835 -637213 14849489 0 14849489 9721159 9835 9835 9711324 0 9711324 PART X, LINE 2: CICERO RESEARCH HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, CICERO RESEARCH MAY BE SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME THAT IS DERIVED FROM ACTIVITIES NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. RESEARCH HAD NO SOURCES OF UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX. CICERO RESEARCH FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, CICERO RESEARCH MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. CICERO RESEARCH DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. 1 UNIVERSITY OF AUSTIN 912 S CAPITAL OF TEXAS HIGHWAY STE 180 AUSTIN TX 78746 871925354 501(C)(3) 6773008 0 HIGHER EDUCATION PROJECT 1 0 PART I, LINE 2: CICERO RESEARCH (CICERO) FISCALLY SPONSORS NASCENT NONPROFIT ORGANIZATIONS THAT INTEND TO SEEK OR ARE AWAITING A TAX-EXEMPT DETERMINATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEN THE MISSIONS OF SUCH ORGANIZATIONS ARE ALIGNED WITH CICERO'S MISSION. CICERO MAINTAINS FULL OVERSIGHT AUTHORITY OVER ALL FUNDS RECEIVED UNDER THE SPONSORSHIP AGREEMENT TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED CHARITABLE PURPOSE. CICERO REVIEWS A SPONSORED ORGANIZATION'S OPERATING BUDGET, AS WELL AS THE ORGANIZATION'S MONTHLY EXPENDITURE REPORTS TO ENSURE COMPLIANCE. WHEN NECESSARY, CICERO REQUESTS ADDITIONAL INFORMATION ON EXPENDITURES TO DOCUMENT COMPLIANCE. UPON CONCLUSION OF THE SPONSORSHIP, CICERO REVIEWS THE SPONSORED ORGANIZATION'S YEAR-END FINANCIAL INFORMATION, INCLUDING TAX FILINGS, TO FURTHER ENSURE COMPLIANCE. IF COMPLIANCE CONCERNS EXIST, CICERO DOCUMENTS THOSE CONCERNS AND, IF NECESSARY, MAY REQUIRE A SPONSORED ORGANIZATION TO RETURN ANY AMOUNTS THAT WERE EXPENDED FOR PURPOSES THAT DO NOT QUALIFY AS CHARITABLE PURPOSES. ARPINUM 35% CONTROLLED ENTITY OF CURRENT BOARD CHARIMAN AND TREASURER 2242721 CICERO RESEARCH PAYS ARPINUM AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM FOR THE SALARIES, WAGES, PAYROLL TAXES, BENEFITS, RENT, AND OTHER SERVICES ASSOCIATED WITH CICERO RESEARCH AND THE PERSONNEL PROVIDING THOSE SERVICES. 0 X 3 3988591 FMV 2 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART I, LINE 1 AND PART III, LINE 1: CICERO RESEARCH IS A NONPROFIT, NONPARTISAN 501(C)(3) ORGANIZATION THAT OPERATES, ALONG WITH ITS RELATED AND INDEPENDENT 501(C)(4) ORGANIZATION CICERO ACTION, AS THE CICERO INSTITUTE. CICERO RESEARCH DEVELOPS POLICIES AT THE STATE LEVEL GROUNDED IN THE PRINCIPLES OF LIBERTY, ACCOUNTABILITY, AND TRANSPARENCY. BY EMBRACING THE PRINCIPLES OF A FREE SOCIETY AND CRAFTING POLICIES ACCORDINGLY, WE CAN FIX BROKEN PUBLIC SYSTEMS AND LIFT UP MILLIONS OF AMERICANS. FORM 990, PART V, LINES 1 AND 2: PURSUANT TO A MASTER SERVICES AGREEMENT EFFECTIVE SEPTEMBER 7, 2021, ARPINUM, A VIRGINIA NONSTOCK CORPORATION, PROVIDES CERTAIN SERVICES TO CICERO RESEARCH. THE PRESIDENT AND EXECUTIVE DIRECTOR OF RESEARCH ARE ALSO DIRECTORS OF ARPINUM. IT SHOULD BE NOTED THAT ARPINUM IS NOT PERMITTED TO DISTRIBUTE ITS PROCEEDS TO ITS DIRECTORS. ANOTHER KEY EMPLOYEE OF ARPINUM CURRENTLY SERVES AS RESEARCH'S TOP MANAGEMENT AND FINANCIAL OFFICIAL. FOR ARPINUM'S SERVICES, RESEARCH PAYS ARPINUM, INC. AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM FOR THE SALARIES, WAGES, PAYROLL TAXES, BENEFITS, RENT AND OTHER SERVICES ASSOCIATED WITH CICERO RESEARCH AND THE PERSONNEL PROVIDING THOSE SERVICES, WHICH TOTALED $2,242,721 IN 2022. FORM 990, PART VI, SECTION A, LINE 2 JOSEPH AND TAYLER LONSDALE HAVE A FAMILY RELATIONSHIP. JOSEPH LONSDALE AND BLAKE BRICKMAN HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 JOSEPH LONSDALE IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF THE CORPORATION IN CONCORDANCE WITH THE BYLAWS OF THE CORPORATION AND EXERCISE SUCH OTHER RIGHTS OF THE MEMBER AS MAY BE SET FORTH IN THE BYLAWS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. THE ORGANIZAITON CONSIDERS IF THERE IS A CONFLICT, IF THERE IS THAT INDIVIDUAL IS RECUSED, AND THE ORGANIZATION REVISITS THE POLICY DURING OUR REVIEW OF THE ANNUAL GOVERNANCE CHECKLIST. A. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. RECUSAL OF SELF ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. C. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. D. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE WHETHER CICERO RESEARCH CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CICERO RESEARCH'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 80,672. MANAGEMENT AND GENERAL EXPENSES 2,611. FUNDRAISING EXPENSES 419. TOTAL EXPENSES 83,702. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,772,609. MANAGEMENT AND GENERAL EXPENSES 147,307. TOTAL EXPENSES 1,919,916. CICERO ACTION 2112 RIO GRANDE STREET AUSTIN TX 78705 854374227 INDENTIFY INNOVATIVE AND EFFECTIVE POLICY REFORMS TO SHARE WITH LAWMAKERS. TX 501(C)(4) N/A N/A 0 ARPINUM 2112 RIO GRANDE ST AUSTIN TX 78705 871216086 EMPLOYMENT SERVICES VA NONSTOCK C 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0