2025-10-20T15:55:56-05:00 2024-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 223142301 990 2024-01-01 042688165 INSTITUTE ON TAXATION AND ECONOMIC POLICY INST 2022991066 1200 18TH STREET NW 675 WASHINGTON DC 20036 AMY HANAUER EXECUTIVE DIRECTOR 2022991066 2025-10-16 1 1 MITCH DAVIS CPA P01273382 7035190990 2025-10-15 2024 2025-03-06 01:10:19Z AMY HANAUER 1200 18TH STREET NW 675 WASHINGTON DC 20036 3966909 0 X ITEP.ORG X 1979 DC SEE PART III, LINE 1. 12 12 27 25 0 0 2393140 3615785 235100 288500 7279 62624 0 0 2635519 3966909 12500 12500 0 0 3200029 3376668 0 0 313000 417592 565113 3630121 3954281 -994602 12628 4926104 5001937 1371691 1434896 3554413 3567041 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 3467146 12500 288500 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. 3467146 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 2 0 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 FELICIA SMITH 2022991066 1200 18TH STREET NW WASHINGTON DC 20036 NAOMI WALKER CHAIR 1.00 X X 0 0 0 HENRY COLEMAN SECRETARY/TREASURER 1.00 X X 0 0 0 DARIAN SHANSKE DIRECTOR 1.00 X 0 0 0 SARAH PRAY DIRECTOR 1.00 X 0 0 0 ED JAYNE DIRECTOR 1.00 X 0 0 0 NICOLE RODRIGUEZ DIRECTOR 1.00 X 0 0 0 JOAN ENTMACHER DIRECTOR 1.00 X 0 0 0 RENEE FRY DIRECTOR 1.00 X 0 0 0 CYNTHIA CONNOLLY DIRECTOR 1.00 X 0 0 0 CONNIE RAZZA DIRECTOR 1.00 X 0 0 0 ERIC RODRIGUEZ DIRECTOR 1.00 X 0 0 0 WHITNEY TUCKER DIRECTOR 1.00 X 0 0 0 AMY HANAUER EXECUTIVE DIRECTOR 35.00 X 218555 0 65906 STEVE WAMHOFF FEDERAL POLICY DIRECTOR 35.00 X 154548 0 44631 JON WHITEN DEPUTY DIRECTOR 35.00 X 157301 0 55231 AIDAN DAVIS STATE POLICY DIRECTOR 35.00 X 139570 0 14054 MICHAEL ETTLINGER SENIOR FELLOW 35.00 X 145887 0 54539 ERIKA FRANKEL DATA AND MODEL DIRECTOR 35.00 X 132871 0 29299 MATTHEW GARDNER SENIOR FELLOW 35.00 X 144884 0 36513 CARL DAVIS RESEARCH DIRECTOR 35.00 X 132087 0 47136 1225703 0 347309 9 0 1 0 0 3615785 3615785 CONTRACT SERVICES 900099 288500 288500 288500 62624 62624 3966909 288500 0 62624 12500 12500 696172 555354 23310 117508 1960554 1839604 74633 46317 203122 183027 7519 12576 304753 274603 11281 18869 212067 191087 7850 13130 6882 6882 28700 28700 156967 66615 1582 88770 93056 89963 1383 1710 53499 45429 3679 4391 146601 132097 5427 9077 67379 67379 10530 9488 390 652 FEES AND LICENSES 1499 1499 3954281 3467146 174135 313000 2667295 1611826 367136 1694809 786425 675000 7870 50793 8416 16099 1088962 953410 4926104 5001937 149233 292680 37500 105000 1184958 1037216 1371691 1434896 X 901082 1221209 2653331 2345832 3554413 3567041 4926104 5001937 12628 0 X 0 1 X 1 0 X 2126459 2697887 5463971 2393140 3615785 16297242 2126459 2697887 5463971 2393140 3615785 16297242 8946100 7351142 680 108 1582 7279 62624 72273 16369515 1241003 0.44910 0.46320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 3954281 3954281 347714 86929 0 0 288230 303320 300548 347714 1239812 1859718 55429 55429 72058 75830 75137 86929 309954 464931 2200 2200 0 OPERATING LEASE RIGHT-OF-USE ASSET 953410 953410 OPERATING LEASE LIABILITY 1037216 1037216 3966909 0 3966909 0 3966909 3954281 0 3954281 0 3954281 0 TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK 615 WEST 131ST STREET MC 8741 NEW YORK NY 100277922 135598093 501C3 12500 0 GENERAL PURPOSES 1 0 X X X 0 0 0 0 0 0 0 0 0 AMY HANAUER EXECUTIVE DIRECTOR 218555 0 0 0 0 0 21856 0 44050 0 284461 0 0 0 JON WHITEN DEPUTY DIRECTOR 157301 0 0 0 0 0 15730 0 39501 0 212532 0 0 0 MICHAEL ETTLINGER SENIOR FELLOW 145887 0 0 0 0 0 14589 0 39950 0 200426 0 0 0 STEVE WAMHOFF FEDERAL POLICY DIRECTOR 154548 0 0 0 0 0 15455 0 29176 0 199179 0 0 0 MATTHEW GARDNER SENIOR FELLOW 144884 0 0 0 0 0 14488 0 22025 0 181397 0 0 0 CARL DAVIS RESEARCH DIRECTOR 132087 0 0 0 0 0 13209 0 33927 0 179223 0 0 0 ERIKA FRANKEL DATA AND MODEL DIRECTOR 132871 0 0 0 0 0 13287 0 16012 0 162170 0 0 0 AIDAN DAVIS STATE POLICY DIRECTOR 139570 0 0 0 0 0 13957 0 97 0 153624 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.