2023-09-11T11:47:49-05:00 2022-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 223142301 990 2022-01-01 042688165 INSTITUTE ON TAXATION AND ECONOMIC POLICY INST 2022991066 1200 18TH STREET NW 675 WASHINGTON DC 20036 AMY HANAUER EXECUTIVE DIRECTOR 2022991066 2023-09-07 1 AMY HANAUER 999009999 1 GLENN MILLER CPA P00086726 7035190990 2023-09-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMY HANAUER 1200 18TH STREET NW 675 WASHINGTON DC 20036 5613646 0 X WWW.ITEP.ORG X 1979 DC SEE PART III, LINE 1. 13 13 29 20 0 0 2697887 5463971 267500 148093 108 1582 0 0 2965495 5613646 0 25000 0 0 2353303 2578559 0 0 131171 411306 407407 2764609 3010966 200886 2602680 2141343 6080421 195008 1531406 1946335 4549015 X ITEP IS A NON-PROFIT, NON-PARTISAN TAX POLICY ORGANIZATION. WE CONDUCT RIGOROUS ANALYSES OF TAX AND ECONOMIC PROPOSALS AND PROVIDE DATA-DRIVEN RECOMMENDATIONS ON HOW TO SHAPE EQUITABLE AND SUSTAINABLE TAX SYSTEMS. ITEP'S EXPERTISE AND DATA UNIQUELY ENHANCE FEDERAL, STATE, AND LOCAL POLICY DEBATES BY REVEALING HOW TAXES AFFECT BOTH PUBLIC REVENUES AND PEOPLE OF VARIOUS LEVELS OF INCOME AND WEALTH. 0 0 2437286 25000 148093 ITEP UNDERTAKES RESEARCH AND ANALYSIS OF STATE AND FEDERAL TAX PROPOSALS. ITEP USES A MICROSIMULATION MODEL TO ANALYZE THE TAX INCIDENCE OF TAX PROPOSALS BY INCOME BRACKETS. ITEP ALSO UNDERTAKES RESEARCH ON STATE AND FEDERAL TAX POLICY TO PROVIDE A MORE INDEPTH UNDERSTANDING OF THE IMPLICATIONS OF THE POLICIES TO THE PUBLIC. ITEP PUBLISHES, REPORTS, BRIEFS, FACT SHEETS AND BLOGS. 2437286 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA DC FL GA HI IL KS KY MD MA MI MN MS MO NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X AMY HANAUER 2022991066 1200 18TH STREET NW STE 675 WASHINGTON DC 20036 X NAOMI WALKER CHAIR 0.50 X X 0 0 0 HENRY COLEMAN SECRETARY/TREASURER 0.50 X X 0 0 0 MARIE-FRANCES RIVERA DIRECTOR 0.50 X 0 0 0 ELAINE MEJIA DIRECTOR 0.50 X 0 0 0 ED JAYNE DIRECTOR 0.50 X 0 0 0 NICK JOHNSON DIRECTOR 0.50 X 0 0 0 JOAN ENTMACHER DIRECTOR 0.50 X 0 0 0 RENEE FRY DIRECTOR 0.50 X 0 0 0 CYNTHIA CONNOLLY DIRECTOR 0.50 X 0 0 0 CONNIE RAZZA DIRECTOR 0.50 X 0 0 0 DEAN TIPPS DIRECTOR 0.50 X 0 0 0 RICHARD POMP DIRECTOR 0.50 X 0 0 0 HOWARD CHERNICK DIRECTOR 0.50 X 0 0 0 AMY HANAUER EXECUTIVE DIRECTOR 39.20 X 192610 0 57845 STEVE WAMHOFF FEDERAL POLICY DIRECTOR 39.20 X 144453 0 37727 CARL DAVIS RESEARCH DIRECTOR 39.20 X 115798 0 41289 AIDAN DAVIS SENIOR POLICY ANALYST 39.20 X 120771 0 12082 ERIKA FRANKEL MODEL PLATFORM DEVELOPER 39.20 X 111060 0 23645 MATTHEW SALOMON SENIOR ECONOMIST 39.20 X 109773 0 11168 MATTHEW GARDNER FORMER OFFICER - PRESENTLY SR FELLOW 39.20 X 127122 0 29995 921587 0 213751 7 1 1 0 0 5463971 5463971 CONTRACT SERVICES 900099 148093 148093 148093 1582 1582 5613646 148093 0 1582 25000 25000 210357 153404 37447 19506 1841563 1518534 255556 67473 165361 139719 22820 2822 186043 160715 25114 214 175235 143813 24859 6563 10226 10226 26300 26300 99794 71434 4249 24111 60362 54208 4287 1867 37492 27898 7167 2427 146645 120113 20989 5543 17994 16861 746 387 6821 5587 976 258 FEES AND LICENSES 1773 1773 3010966 2437286 442509 131171 948355 2737624 108657 110078 945000 1964250 106351 46107 21111 11869 1222362 2141343 6080421 111304 142373 0 75000 83704 1314033 195008 1531406 X 655501 769850 1290834 3779165 1946335 4549015 2141343 6080421 2602680 0 X 0 1 X 1 0 X 4189341 957774 2126459 2697887 5463971 15435432 4189341 957774 2126459 2697887 5463971 15435432 8024496 7410936 194 1582 680 108 1582 4146 15439578 866203 0.48000 0.53590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2200 53229 55429 3010966 3066395 303320 75830 0 0 259579 274141 288230 303320 1125270 1687905 55429 55429 64895 68535 72058 75830 281318 421977 2200 2200 0 OPERATING LEASE RIGHT-OF-USE ASSET 1222362 1222362 OPERATING LEASE LIABILITY 1314033 1314033 5613646 0 5613646 0 5613646 3010966 0 3010966 0 3010966 0 TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK 615 WEST 131ST STREET MC 8741 NEW YORK NY 100277922 135598093 501C3 25000 0 GENERAL PURPOSES 1 0 X X X 0 0 0 0 0 0 0 0 0 AMY HANAUER EXECUTIVE DIRECTOR 192610 0 0 0 0 0 19261 0 38584 0 250455 0 0 0 STEVE WAMHOFF FEDERAL POLICY DIRECTOR 144453 0 0 0 0 0 14445 0 23282 0 182180 0 0 0 MATTHEW GARDNER FORMER OFFICER - PRESENTLY SR FELLOW 127122 0 0 0 0 0 12712 0 17283 0 157117 0 0 0 CARL DAVIS RESEARCH DIRECTOR 115798 0 0 0 0 0 11580 0 29709 0 157087 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. A COPY OF THE FINAL FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL DIRECTORS, OFFICERS, AND MEMBERS OF BOARD COMMITTEES. ALL COVERED INDIVIDUALS SIGN AN ANNUAL ACKNOWLEDGMENT THAT THEY HAVE RECEIVED A COPY OF THIS POLICY, UNDERSTAND IT, AND AGREE TO ABIDE BY ITS TERMS. WHEN EVER A DIRECTOR, OFFICER, OR COMMITTEE MEMBER BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST, WHETHER FINANCIAL OR OTHERWISE, S/HE MAKES THE SITUATION KNOWN TO THE BOARD OR COMMITTEE (AS THE CASE MAY BE) AND PROVIDES ALL FACTS MATERIAL TO UNDERSTANDING THE NATURE AND SCOPE OF THE CONFLICT, INCLUDING WHETHER THE INTERESTED PERSON BELIEVES HIS OR HER ABILITY TO MAKE AN INDEPENDENT DECISION BASED SOLELY ON THE BEST INTEREST OF THE CORPORATION HAS BEEN COMPROMISED. IF THE INTERESTED PERSON INVOLVED DOES NOT MAKE THIS DISCLOSURE, ANOTHER DIRECTOR OR COMMITTEE MEMBER WITH KNOWLEDGE OF THE POTENTIAL CONFLICT DRAWS IT TO THE BODY'S ATTENTION. THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT LEAVES THE MEETING AND DOES NOT PARTICIPATE IN FINAL DISCUSSION AND VOTING ON THE EXISTENCE OF THE CONFLICT. IF A CONFLICT IS FOUND TO EXIST, THE INTERESTED PERSON IS INVITED TO PROVIDE ANY RELEVANT INFORMATION THAT COULD BE OF USE TO THE BOARD IN MAKING ITS DECISION, BUT DOES NOT PARTICIPATE IN THE FINAL DISCUSSION AND VOTING REGARDING THE TRANSACTION. THE BOARD OR COMMITTEE'S DECISION IS BASED ON CONSIDERATION OF WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST AND FOR ITS OWN BENEFIT, IS FAIR AND REASONABLE TO THE ORGANIZATION, AND IS THE MOST ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A,FORMER OFFICER MATTHEW GARDNER SERVED AS THE ORGANIZATION'S EXECUTIVE DIRECTOR UNTIL MARCH 2017. HE CURRENTLY SERVES AS A SENIOR FELLOW OF THE ORGANIZATION AND RECEIVES COMPENSATION FOR DUTIES UNRELATED TO HIS FORMER POSITION AS AN OFFICER.