2024-11-13T13:49:23-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2023-01-01 861325445 CICERO RESEARCH CICE 5128152028 2112 RIO GRANDE STREET AUSTIN TX 78705 WHITNEY MUNRO TREASURER 5128152028 2024-11-13 1 1 KAREN GRIES CPA P00078514 6128764500 2024-10-31 2023 2024-10-15 13:58:12Z CICERO INSTITUTE WHITNEY MUNRO 2112 RIO GRANDE STREET AUSTIN TX 78705 6098747 0 X CICEROINSTITUTE.ORG X 2020 TX SEE SCHEDULE O 6 4 0 4 0 0 14774489 6001875 75000 14000 0 31699 0 51173 14849489 6098747 6773008 15780 0 0 0 0 0 0 1243 2938316 3534587 9711324 3550367 5138165 2548380 14205432 18521935 2960 39970 14202472 18481965 SEE SCHEDULE O 0 0 2201949 15780 14000 PUBLIC POLICY RESEARCH: CICERO RESEARCH UNDERTOOK ACTIVITIES AND MADE GRANTS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF LIBERTY, ACCOUNTABILITY, AND TRANSPARENCY WITH RESPECT TO SEVERAL POLICY AREAS SUCH AS HOMELESSNESS, PUBLIC SAFETY, EDUCATION, WORKFORCE, REGULATORY REFORM, AND HEALTHCARE. 2201949 1 1 0 1 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 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 35 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 JONATHAN WOLFSON POLICY DIRECTOR 37.00 X 0 260212 21825 ADAM MEIER SENIOR FELLOW 37.00 X 0 248453 23337 DEVON KURTZ POLICY DIRECTOR 37.00 X 0 155392 7448 RYAN VASSAR SECRETARY & GENERAL COUNSEL 20.00 3.00 X 0 124478 10117 JAKOB DUPUIS POLICY ANALYST 37.00 X 0 108829 7835 MATTHEW NOLAN RESEARCH ASSISTANT 37.00 X 0 102751 7879 JOSEPH LONSDALE CHAIRMAN 1.00 1.00 X X 0 0 0 WHITNEY MUNRO TREASURER 1.00 1.00 X 0 0 0 AARON WEBMAN DIRECTOR 1.00 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 1.00 X 0 0 0 0 1000115 78441 0 0 1 0 STEPHEN GARRISON 1125 REDBUD TRAIL AUSTIN TX 78746 MANAGEMENT AND ADMINISTRATIVE CONSULTING 195600 POLICY 360 LLC 2528 ETTA MAY LANE LEANDER TX 78641 POLICY RESEARCH CONSULTING 119036 PRESIDENTS LANE CONSULTING 11 THOMAS BURGIN PKWY QUINCY MA 02169 CONSULTING 105507 3 6001875 6001875 PUBLIC POLICY RESEARCH 541700 14000 14000 14000 31699 31699 MISCELLANEOUS REVENUE 900099 51173 51173 51173 6098747 14000 0 82872 X 15780 15780 14611 14611 27071 27071 2190806 1441286 749520 134675 55649 78753 273 62407 25787 36493 127 76756 31716 44884 156 299365 221453 77912 8555 8555 6798 2809 3975 14 PROGRAM EXPENSES 379046 270220 108826 EQUIPMENT 219034 90507 128083 444 EVENT EXPENSE 111500 46073 65201 226 MISCELLANEOUS EXPENSE 2344 2344 1619 669 947 3 3550367 2201949 1347175 1243 3627721 6040884 250000 100 56307 0 741575 856035 34219 18535 24238 15684 9505591 11606232 0 3000 14205432 18521935 2960 39970 2960 39970 X 13228379 17866135 974093 615830 14202472 18481965 14205432 18521935 2548380 1660277 70836 0 X 0 1 X 1 0 X 13029248 14774489 4681220 32484957 13029248 14774489 4681220 32484957 9698494 22786463 32484957 89000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 34219 18535 15684 15684 INTEREST IN LIMITED LIABILITY COMPANY 7617641 F ANDUIN STOCK 2172000 F NATIONAL RESILIENCE STOCK 1816591 F 11606232 X 7829860 1660277 70836 1731113 6098747 0 6098747 3550367 0 3550367 0 3550367 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, 2023 AND 2022. 1 HEALTH REFORMERS ACADEMY 11 THOMAS BURGIN PKWY QUINCY MA 02169 882166877 501(C)(3) 5780 0 COST OF HOTEL ROOMS SECURED BY CICERO RESEARCH FOR USE BY HRA YOUNG VOICES 1701 RHODE ISLAND AVE NW WASHINGTON DC 20036 812593815 501(C)(3) 10000 0 SUPPORT YOUNG VOICES WORK 2 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. 0 0 0 0 0 0 0 0 0 JONATHAN WOLFSON POLICY DIRECTOR 0 245212 0 15000 0 0 0 0 0 21825 0 282037 0 0 ADAM MEIER SENIOR FELLOW 0 233453 0 15000 0 0 0 0 0 23337 0 271790 0 0 DEVON KURTZ POLICY DIRECTOR 0 145392 0 10000 0 0 0 0 0 7448 0 162840 0 0 ARPINUM 35% CONTROLLED ENTITY OF CURRENT MEMBER AND DIRECTOR 2263211 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 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'S MISSION IS TO EDUCATE THE PUBLIC AND SUPPORT ACTIVITIES THAT EMBRACE THE PRINCIPLES OF A FREE SOCIETY AND HIGHLIGHT THE PRINCIPLES OF LIBERTY, ACCOUNTABILITY, AND TRANSPARENCY TO 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 $2,263,211 IN 2023. 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 AND REVIEWED BY THE SECRETARY AND TREASURER 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 DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 108,325. MANAGEMENT AND GENERAL EXPENSES 427,153. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535,478. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,332,961. MANAGEMENT AND GENERAL EXPENSES 322,367. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,655,328. FORM 990, PART VII, AND SCHEDULE J, PART II AS ADDRESSED IN SCHEDULE L PART V, ARPINUM IS A 35% CONTROLLED ENTITY OF CICERO RESEARCH'S CURRENT SOLE MEMBER AND DIRECTOR. AS SUCH, THE AMOUNT OF COMPENSATION REPORTED FOR THE NAMED INDIVIDUALS IS ATTRIBUTABLE TO THEIR WORK PERFORMED THROUGH ARPINUM FOR CICERO RESEARCH AND IS BEING REPORTED ON THE ORGANIZATION'S FORM 990 AND DISCLOSED IN THE APPLICABLE RELATED ORGANIZATION SECTIONS OF THE FORM 990, (E.G., PART VII, COLUMNS E AND F AND SCHEDULE J, PART II, ROW (II) AND SCHEDULE J PART III). HOWEVER, AS ADDRESSED IN SCHEDULE O IN RESPONSE TO FORM 990 PART V, LINES 1 AND 2, IT IS IMPORTANT TO NOTE THAT ARPINUM IS A NONSTOCK CORPORATION THAT IS PROHIBITED FROM DISTRIBUTING ITS PROCEEDS TO ITS DIRECTORS. CICERO RESEARCH PAYS ARPINUM AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM AND RELATED PREPAID COSTS ATTRIBUTABLE TO ITS SERVICES. 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