{"success":true,"data":{"_id":251384471,"filings":[{"Organization":{"value":null,"Person":["ALAN FEINBERG","HERBERT BARRY","JOE CASEY","MATHEW STILLMAN","MICHAEL R O'MARA","NICHOLAS D ROSEN","RICHARD BIDDLE","STEVEN CORD","TOM KRAMER","WILLIAM BATT","JOSHUA VINCENT","EDWARD MILLER"],"Title":["TRUSTEE","VICE PRESIDENT","TREASURER","TRUSTEE","TRUSTEE","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","SECRETARY","EXECUTIVE DIRECTOR","TRUSTEE"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,67800,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,67800,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets and articles on the subject and to assist communities in implementation and administration of land tax valuation.","year":2018,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":15,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1501 CHERRY STREET, PHILADELPHIA, PA, 19111, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":123114,"Contributions":{"value":63425,"Other contributions":63425,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":59689,"Investment income total":59689,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":130644,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":78096,"Current officers":72000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":588,"Payroll taxes":5508},"Other expenses":{"value":52548,"Management services":0,"Legal":0,"Accounting":26431,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":917,"Information technology":4453,"Royalties":0,"Occupancy":6480,"Travel":5068,"Conferences and meetings":2416,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1567,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4464,"STORAGE":1526,"INVESTMENT ADVISORY FEES":1304,"DUES & SUBSCRIPTIONS":900,"MISCELLEANEOUS":734},"All other expenses":752},"Functional Expenses":{"value":null,"Program Service Expenses":88708,"Management And General Expenses":37203,"Fundraising Expenses":4733}},"Assets":{"value":519874,"Non-interest bearing cash":24606,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2305,"Land, building, equipment":0,"Investments publicly traded":97737,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":395226},"Liabilities":{"value":1814,"Sum of Total Liabilities":0,"Accounts payable, accrued":1814,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":518060,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":122834,"Temporarily restricted net assets":395226,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6790055417776553,"percentile":0.5254867762802801},"Fundraising Efficiency":{"score":13.40059159095711,"percentile":0.4877644616871976},"Operating Margin":{"score":-0.061162824699059405,"percentile":0.26899089995493897},"Liabilities to Assets Ratio":{"score":0.0034893070243943725,"percentile":0.5415329062833377},"Operating Reserve Ratio":{"score":3.9793178408499434,"percentile":0.7678037871501876},"Officer Compensation Ratio":{"score":0.5189675760080831,"percentile":0.066299332811408},"Program Expense Growth":{"score":0.07266598253066679,"percentile":0.6071982800357497},"Revenue Growth":{"score":-0.052805085360984404,"percentile":0.2142057437446299},"Asset Growth":{"score":-0.06695821676782794,"percentile":0.13872105375449945},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4936046636990861,"percentile":0.30614794906710147}},"source_xml":"202010279349300441_public.xml"},{"Organization":{"value":null,"Person":["ALAN FEINBERG","CARL SHAW","HERBERT BARRY","JOE CASEY","MATHEW STILLMAN","MICHAEL R O'MARA","NICHOLAS D ROSEN","RICHARD BIDDLE","STEVEN CORD","TOM KRAMER","WILLIAM BATT","JOSHUA VINCENT","BARBARA MALONEY"],"Title":["TRUSTEE","TRUSTEE","VICE PRESIDENT","TREASURER","TRUSTEE","TRUSTEE","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","SECRETARY","EXECUTIVE DIRECTOR","FINANCE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,25.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,67800,29025],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,67800,29025],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets and articles on the subject and to assist communities in implementation and administration of land tax valuation.","year":2017,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"URBANTOOLSCONSULTING.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":15,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"1501 CHERRY STREET, PHILADELPHIA, PA, 19111, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":69516,"Contributions":{"value":69584,"Other contributions":69584,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-68,"Investment income total":-68,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":180806,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":128828,"Current officers":117165,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":2700,"Payroll taxes":8963},"Other expenses":{"value":51978,"Management services":0,"Legal":0,"Accounting":3508,"Lobbying services":0,"Investment management fees":2112,"Other services":0,"Advertising":0,"Office expenses":9896,"Information technology":3259,"Royalties":0,"Occupancy":6872,"Travel":0,"Conferences and meetings":2130,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2851,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21350,"PROJECT EXPENSES":20429,"MISCELLANEOUS":482,"DUES & SUBSCRIPTIONS":439},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":152292,"Management And General Expenses":20883,"Fundraising Expenses":7631}},"Assets":{"value":532412,"Non-interest bearing cash":54696,"Savings and temp cash investments":0,"Pledges and grants receivable":15000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":122080,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":340636},"Liabilities":{"value":5786,"Sum of Total Liabilities":0,"Accounts payable, accrued":5786,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":526626,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":185990,"Temporarily restricted net assets":340636,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8422950565799807,"percentile":0.6818438690759105},"Fundraising Efficiency":{"score":9.11859520377408,"percentile":0.37084592217527507},"Operating Margin":{"score":-1.600926405431843,"percentile":0.028787903182580316},"Liabilities to Assets Ratio":{"score":0.010867523647100365,"percentile":0.4939562019753111},"Operating Reserve Ratio":{"score":2.94465891618641,"percentile":0.7083297377926256},"Officer Compensation Ratio":{"score":0.5355187327854164,"percentile":0.06157465494076571},"Program Expense Growth":{"score":0.14713302657897553,"percentile":0.7516364596088606},"Revenue Growth":{"score":-0.08529106735764402,"percentile":0.16159100701569018},"Asset Growth":{"score":-0.06659511194475297,"percentile":0.1391971071206986},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48964130354144203,"percentile":0.29672427092084747}},"source_xml":"202010279349301126_public.xml"},{"Organization":{"value":null,"Person":["JOSHUA VINCENT","MICHAEL O'MARA","FRANK MASTALSKI","STEVEN CORD","H WILLIAM BATT","SHARON SUAREZ","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS ROSEN","HERBERT BARRY"],"Title":["EXECUTIVE DI","VICE PRESIDE","PRESIDENT","TREASURER","CHAIRMAN","","","","",""],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[60841,0,0,0,0,0,0,0,0,0],"Direct compensation":[60841,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial and objective nature on land value taxation; to publish and distribute books, pamphlets and articles on land value taxation to assist communities in implementation and administration of land value taxation","year":2013,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"WWW.URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"7488 OXFORD AVENUE, PHILADELPHIA, PA, 19111, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":160843,"Contributions":{"value":47365,"Other contributions":47365,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":113404,"Investment income total":41917,"Net investment gain":71487,"Income from invest bond proceeds":0},"Other revenues":{"value":74,"Other total":74,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":148847,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":117852,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":102041,"Pension plan contributions":0,"Other employee benefits":199,"Payroll taxes":15612},"Other expenses":{"value":30995,"Management services":0,"Legal":0,"Accounting":3160,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8241,"Information technology":3369,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2292,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":13476,"PROJECT EXPENSES":9829,"DUES & SUBSCRIPTION":1414,"TELEPHONE":1340,"CONFERENCES & MEETINGS":893},"All other expenses":457},"Functional Expenses":{"value":null,"Program Service Expenses":84139,"Management And General Expenses":58405,"Fundraising Expenses":6303}},"Assets":{"value":731142,"Non-interest bearing cash":26196,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":381837,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":323109},"Liabilities":{"value":205,"Sum of Total Liabilities":0,"Accounts payable, accrued":205,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":730937,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":407828,"Temporarily restricted net assets":323109,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5652717219695392,"percentile":0.48716175392522537},"Fundraising Efficiency":{"score":7.514675551324766,"percentile":0.312521061408587},"Operating Margin":{"score":0.07458204584594916,"percentile":0.576493999301768},"Liabilities to Assets Ratio":{"score":0.0002803832907971365,"percentile":0.5813926811562141},"Operating Reserve Ratio":{"score":4.912037192553427,"percentile":0.8034064102141784},"Officer Compensation Ratio":{"score":0.40874858075742204,"percentile":0.11002628999480842},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5633657929215958,"percentile":0.49699153044876765}},"source_xml":"201501259349301550_public.xml"},{"Organization":{"value":null,"Person":["BILL BATT","HERBERT BARRY","RICHARD BIDDLE","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS D ROSEN","TOM KRAMER","EDWARD MILLER","MICHAEL O'MARA","MATTHEW STILLMAN","JOSHUA VINCENT","ALAN RIDLEY"],"Title":["VICE PRESIDENT","BOARD CHAIR","TRUSTEE","TREASURER","TRUSTEE","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DIRECTOR","TRUSTEE"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,78000,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,78000,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets and articles on the subject and to assist communities in implementation and administration of land tax valuation.","year":2020,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"407 NASSAU ST, PRINCETON, NJ, 8540, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8540},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":70789,"Contributions":{"value":56767,"Other contributions":56767,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6000,"Total revenue":6000,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7522,"Investment income total":7522,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":500,"Other total":500,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":117558,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":81585,"Current officers":72000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":2202,"Payroll taxes":7383},"Other expenses":{"value":35973,"Management services":0,"Legal":0,"Accounting":11800,"Lobbying services":0,"Investment management fees":343,"Other services":0,"Advertising":0,"Office expenses":3587,"Information technology":5481,"Royalties":0,"Occupancy":0,"Travel":55,"Conferences and meetings":0,"Interest":562,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2002,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12143,"DUES AND SUBSCRIPTIONS":723,"REPAIRS":547,"BAD DEBT EXPENSE":10873},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":78770,"Management And General Expenses":32258,"Fundraising Expenses":6530}},"Assets":{"value":506643,"Non-interest bearing cash":6627,"Savings and temp cash investments":0,"Pledges and grants receivable":17768,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2248,"Land, building, equipment":0,"Investments publicly traded":16295,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":463705},"Liabilities":{"value":30935,"Sum of Total Liabilities":0,"Accounts payable, accrued":935,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":30000},"Fund balance":{"value":475708,"Net assets without donor restriction":12003,"Net assets with donor restriction":463705,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6700522295377601,"percentile":0.5211984323266174},"Fundraising Efficiency":{"score":8.693261868300153,"percentile":0.3561828615097778},"Operating Margin":{"score":-0.6606817443388097,"percentile":0.05878130605242365},"Liabilities to Assets Ratio":{"score":0.06105877314006115,"percentile":0.37129772562283586},"Operating Reserve Ratio":{"score":4.3097279640688,"percentile":0.7818487269967074},"Officer Compensation Ratio":{"score":0.663502271219313,"percentile":0.03569051162195544},"Program Expense Growth":{"score":0.010169309624246673,"percentile":0.36345641520444283},"Revenue Growth":{"score":-0.10603399238167087,"percentile":0.13753485237766078},"Asset Growth":{"score":-0.060245860252114446,"percentile":0.1481571716262101},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3563231102235761,"percentile":0.05846752138786169}},"source_xml":"202221369349312687_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL O'MARA","FRANK MASTALSKI","STEVEN CORD","H WILLIAM BATT","SHARON SUAREZ","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS ROSEN","HERBERT BARRY","JOSHUA VINCENT","BARBARA MALONEY"],"Title":["DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","TREASURER","CHAIRMAN","EXECUTIVE DIRECTOR","CHIEF FINANCIAL OFFI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,47.5,25.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,66000,61425],"Direct compensation":[0,0,0,0,0,0,0,0,0,66000,61425],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial and objective nature on land value taxation; to publish and distribute books, pamphlets and articles on land value taxation to assist communities in implementation and administration of land value taxation","year":2016,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2154799899,"website":"WWW.URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"1501 CHERRY STREET, PHILADELPHIA, PA, 19102, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19102},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":180254,"Contributions":{"value":180700,"Other contributions":180700,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-446,"Investment income total":6629,"Net investment gain":-7075,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":193074,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":137173,"Current officers":127425,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9748},"Other expenses":{"value":55901,"Management services":0,"Legal":0,"Accounting":13330,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15513,"Information technology":2217,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2716,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22125,"PROJECT EXPENSES":19618,"INVESTMENT ADVISORY FEE":2457,"DUES & SUBSCRIPTIONS":50},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":90717,"Management And General Expenses":101915,"Fundraising Expenses":442}},"Assets":{"value":639851,"Non-interest bearing cash":22373,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":12272,"Land, building, equipment":0,"Investments publicly traded":259439,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":345767},"Liabilities":{"value":12150,"Sum of Total Liabilities":0,"Accounts payable, accrued":12150,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":627701,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":281934,"Temporarily restricted net assets":345767,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.46985611734360916,"percentile":0.4714975067065164},"Fundraising Efficiency":{"score":408.8235294117647,"percentile":0.9533024768696531},"Operating Margin":{"score":-0.07112186137339532,"percentile":0.2558355661741883},"Liabilities to Assets Ratio":{"score":0.018988795829028945,"percentile":0.460998299010378},"Operating Reserve Ratio":{"score":3.314019495115862,"percentile":0.7329798217918666},"Officer Compensation Ratio":{"score":0.6599801112526803,"percentile":0.03620478553117462},"Program Expense Growth":{"score":0.012568633562711297,"percentile":0.3733428677439008},"Revenue Growth":{"score":0.049132354560600194,"percentile":0.6026441192535746},"Asset Growth":{"score":-0.04717038992003659,"percentile":0.17061438640001322},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5266993872050088,"percentile":0.3914278166292462}},"source_xml":"201811349349303646_public.xml"},{"Organization":{"value":null,"Person":["NICHOLAS D ROSEN","BILL BATT","JOSEPH CASEY","HERBERT BARRY","RICHARD BIDDLE","ALAN FEINBERG","TOM KRAMER","EDWARD MILLER","MICHAEL O'MARA","ALAN RIDLEY","DR MARTY ROWLAND","MATTHEW STILLMAN","JOSHUA VINCENT"],"Title":["PRESIDENT","VICE PRESIDE","TRASURER","BOARD CHAIR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,72000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,72000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets, and articles on the subject, and to assist communities in implementation and administration of land tax valuation.","year":2021,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"HTTPS://WWW.URBANTOOLSCONSULT.ORG/","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"407 NASSAU ST, PRINCETON, NJ, 8540, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8540},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":102993,"Contributions":{"value":76145,"Other contributions":76145,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":10000,"Total revenue":10000,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1848,"Investment income total":1848,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15000,"Other total":15000,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":108090,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":80148,"Current officers":72000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":1247,"Payroll taxes":6901},"Other expenses":{"value":27942,"Management services":0,"Legal":0,"Accounting":12963,"Lobbying services":0,"Investment management fees":185,"Other services":0,"Advertising":0,"Office expenses":2856,"Information technology":4319,"Royalties":0,"Occupancy":322,"Travel":1297,"Conferences and meetings":272,"Interest":1013,"Payments to affiliates":0,"Depreciation and depletion":2323,"Insurance":1616,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":776,"PROJECT EXPENSES":321,"DUES AND SUBSCRIPTIONS":300,"REPAIRS AND MAINTENANCE":155},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":78237,"Management And General Expenses":23370,"Fundraising Expenses":6483}},"Assets":{"value":532379,"Non-interest bearing cash":61170,"Savings and temp cash investments":0,"Pledges and grants receivable":17267,"Accounts receivable":895,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1118,"Land, building, equipment":0,"Investments publicly traded":14936,"Investments other":0,"Investments program related":0,"Intangible assets":775,"Other assets":436218},"Liabilities":{"value":92027,"Sum of Total Liabilities":0,"Accounts payable, accrued":2027,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":75000,"Other liabilities":15000},"Fund balance":{"value":440352,"Net assets without donor restriction":4134,"Net assets with donor restriction":436218,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7238134887593672,"percentile":0.5525845262742382},"Fundraising Efficiency":{"score":11.745333950331636,"percentile":0.4482059760156759},"Operating Margin":{"score":-0.04948880020972299,"percentile":0.286073329842853},"Liabilities to Assets Ratio":{"score":0.17285993624842452,"percentile":0.2678548603566179},"Operating Reserve Ratio":{"score":4.925330742899436,"percentile":0.80382150570534},"Officer Compensation Ratio":{"score":0.6661115736885929,"percentile":0.0353100563747743},"Program Expense Growth":{"score":-0.0032238630878552183,"percentile":0.310222099209855},"Revenue Growth":{"score":-0.07904258857489847,"percentile":0.17009220149440724},"Asset Growth":{"score":-0.048949023030918214,"percentile":0.16717659701465756},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4016053492387005,"percentile":0.12400430127052267}},"source_xml":"202410829349300401_public.xml"},{"Organization":{"value":null,"Person":["BILL BATT","HERBERT BARRY","RICHARD BIDDLE","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS D ROSEN","TOM KRAMER","EDWARD MILLER","MICHAEL O'MARA","MATTHEW STILLMAN","JOSHUA VINCENT"],"Title":["VICE PRESIDENT","BOARD CHAIR","TRUSTEE","TREASURER","TRUSTEE","PRESIDENT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,72000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,72000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets and articles on the subject and to assist communities in implementation and administration of land tax valuation.","year":2019,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"407 NASSAU ST, PRINCETON, NJ, 85404647, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":85404647},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":53721,"Contributions":{"value":43877,"Other contributions":43877,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4167,"Total revenue":4167,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5677,"Investment income total":5677,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":113463,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":79230,"Current officers":72000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":1722,"Other employee benefits":0,"Payroll taxes":5508},"Other expenses":{"value":34233,"Management services":0,"Legal":0,"Accounting":11367,"Lobbying services":0,"Investment management fees":795,"Other services":0,"Advertising":0,"Office expenses":5552,"Information technology":3556,"Royalties":0,"Occupancy":6180,"Travel":2180,"Conferences and meetings":1499,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2683,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":421,"MISCELLANEOUS":303,"MEALS":118},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":86672,"Management And General Expenses":21914,"Fundraising Expenses":4877}},"Assets":{"value":474448,"Non-interest bearing cash":44530,"Savings and temp cash investments":0,"Pledges and grants receivable":638,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":13397,"Land, building, equipment":0,"Investments publicly traded":32494,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":383389},"Liabilities":{"value":32287,"Sum of Total Liabilities":0,"Accounts payable, accrued":2287,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":30000},"Fund balance":{"value":442161,"Net assets without donor restriction":58772,"Net assets with donor restriction":383389,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7638789737623719,"percentile":0.5860891140953655},"Fundraising Efficiency":{"score":8.996719294648349,"percentile":0.36677044960766975},"Operating Margin":{"score":-1.1120790752219802,"percentile":0.038177349690085696},"Liabilities to Assets Ratio":{"score":0.06805171483492395,"percentile":0.3616598086304739},"Operating Reserve Ratio":{"score":4.181521729550602,"percentile":0.776589705591401},"Officer Compensation Ratio":{"score":0.6345680970889188,"percentile":0.04012948176525374},"Program Expense Growth":{"score":0.03571676989330559,"percentile":0.47363969696684066},"Revenue Growth":{"score":-0.10287087842504468,"percentile":0.14086617834842494},"Asset Growth":{"score":-0.06932084133246737,"percentile":0.1356292301252626},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.43279334817223736,"percentile":0.17817815155359099}},"source_xml":"202110829349301461_public.xml"},{"Organization":{"value":null,"Person":["NICHOLAS D ROSEN","BILL BATT","JOSEPH CASEY","HERBERT BARRY","RICHARD BIDDLE","ALAN FEINBERG","TOM KRAMER","EDWARD MILLER","MICHAEL O'MARA","ALAN RIDLEY","DR MARTY ROWLAND","MATTHEW STILLMAN","JOSHUA VINCENT"],"Title":["PRESIDENT","VICE PRESIDE","TRASURER","BOARD CHAIR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,72000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,72000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets, and articles on the subject, and to assist communities in implementation and administration of land tax valuation.","year":2022,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"HTTPS://WWW.URBANTOOLSCONSULT.ORG/","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"407 NASSAU ST, PRINCETON, NJ, 8540, USA","city":"PRINCETON","state":"NJ","country":"USA","zip_code":8540},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":443112,"Contributions":{"value":445891,"Other contributions":445891,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1000,"Total revenue":1000,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-3779,"Investment income total":8063,"Net investment gain":-11842,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":132395,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":79326,"Current officers":72000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":601,"Payroll taxes":6725},"Other expenses":{"value":53069,"Management services":0,"Legal":0,"Accounting":12395,"Lobbying services":0,"Investment management fees":2222,"Other services":0,"Advertising":0,"Office expenses":5517,"Information technology":7713,"Royalties":0,"Occupancy":332,"Travel":3025,"Conferences and meetings":293,"Interest":604,"Payments to affiliates":0,"Depreciation and depletion":775,"Insurance":1443,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16528,"MISCELLANEOUS":7900,"GRANTS":3500,"DUES AND SUBSCRIPTIONS":2595,"PROJECT EXPENSES":2533},"All other expenses":2222},"Functional Expenses":{"value":null,"Program Service Expenses":98461,"Management And General Expenses":27463,"Fundraising Expenses":6471}},"Assets":{"value":770194,"Non-interest bearing cash":204288,"Savings and temp cash investments":0,"Pledges and grants receivable":17392,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2600,"Land, building, equipment":0,"Investments publicly traded":522719,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":23195},"Liabilities":{"value":2896,"Sum of Total Liabilities":0,"Accounts payable, accrued":2896,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":767298,"Net assets without donor restriction":744913,"Net assets with donor restriction":22385,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7436912270100835,"percentile":0.5676677434686989},"Fundraising Efficiency":{"score":68.90604234276,"percentile":0.8262840618780584},"Operating Margin":{"score":0.7012154940511653,"percentile":0.9595479957013695},"Liabilities to Assets Ratio":{"score":0.0037600916132818486,"percentile":0.5391758148117195},"Operating Reserve Ratio":{"score":5.817394916726463,"percentile":0.828606586680285},"Officer Compensation Ratio":{"score":0.543827183806035,"percentile":0.05936420507075051},"Program Expense Growth":{"score":0.002157579882613587,"percentile":0.33234333132533733},"Revenue Growth":{"score":0.08365633785209278,"percentile":0.7229503694303038},"Asset Growth":{"score":-0.01733319078832137,"percentile":0.2548377030901695},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6113054793777034,"percentile":0.6381923144687117}},"source_xml":"202430819349301308_public.xml"},{"Organization":{"value":null,"Person":["JOSHUA VINCENT","MICHAEL O'MARA","FRANK MASTALSKI","STEVEN CORD","H WILLIAM BATT","SHARON SUAREZ","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS ROSEN","HERBERT BARRY"],"Title":["EXECUTIVE DI","VICE PRESIDE","PRESIDENT","TREASURER","CHAIRMAN","","","","",""],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[63840,0,0,0,0,0,0,0,0,0],"Direct compensation":[63840,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial and objective nature on land value taxation; to publish and distribute books, pamphlets and articles on land value taxation to assist communities in implementation and administration of land value taxation","year":2014,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"WWW.URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"7488 OXFORD AVENUE, PHILADELPHIA, PA, 19111, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":105499,"Contributions":{"value":96427,"Other contributions":96427,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9072,"Investment income total":-4508,"Net investment gain":13580,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":167852,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":126153,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":111150,"Pension plan contributions":0,"Other employee benefits":6500,"Payroll taxes":8503},"Other expenses":{"value":41699,"Management services":0,"Legal":0,"Accounting":5039,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18273,"Information technology":1219,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1426,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":15742,"PROJECT EXPENSES":15201,"TELEPHONE":441,"DUES & SUBSCRIPTION":100},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":84025,"Management And General Expenses":80253,"Fundraising Expenses":3574}},"Assets":{"value":668584,"Non-interest bearing cash":75563,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":253842,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":339179},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":668584,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":329404,"Temporarily restricted net assets":339180,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5005898053046731,"percentile":0.4757113338113153},"Fundraising Efficiency":{"score":26.98013430330162,"percentile":0.6685589532227916},"Operating Margin":{"score":-0.5910292988559134,"percentile":0.06455364208663335},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.9831756547434645,"percentile":0.7679848609379581},"Officer Compensation Ratio":{"score":0.3803350570740891,"percentile":0.12620760353730587},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5319478429201443,"percentile":0.4058335131528925}},"source_xml":"201641379349302574_public.xml"},{"Organization":{"value":null,"Person":["JOSHUA VINCENT","MICHAEL O'MARA","STEVEN CORD","H WILLIAM BATT","SHARON SUAREZ","JOSEPH CASEY","ALAN FEINBERG","NICHOLAS ROSEN","HERBERT BARRY","RICHARD BIDDLE","HON TOM KRAMER","EDWARD MILLER","JACOB SCHWARTZ-LUCAS","MATTHEW STILLMAN","BARBARA MALONEY"],"Title":["EXECUTIVE DI","DIRECTOR","DIRECTOR","VICE PRESIDE","DIRECTOR","TREASURER","DIRECTOR","PRESIDENT","CHAIRMAN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHIEF FINANC"],"Hours":[47.5,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,25.0],"Total Compensation":[57941,0,0,0,0,0,0,0,0,0,0,0,0,0,52285],"Direct compensation":[57941,0,0,0,0,0,0,0,0,0,0,0,0,0,52285],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial and objective nature on land value taxation; to publish and distribute books, pamphlets and articles on land value taxation to assist communities in implementation and administration of land value taxation","year":2015,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2675195312,"website":"WWW.URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BARBARA MALONEY","year_formation":1980,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"1501 CHERRY STREET, PHILADELPHIA, PA, 19102, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":19102},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":116422,"Contributions":{"value":105665,"Other contributions":105665,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10757,"Investment income total":9881,"Net investment gain":876,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":157113,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":123203,"Current officers":110226,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":4000,"Payroll taxes":8977},"Other expenses":{"value":33910,"Management services":0,"Legal":0,"Accounting":6690,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8258,"Information technology":1484,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":275,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2596,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14607,"PROJECT EXPENSES":11790,"INVESTMENT ADVISORY FEES":2767,"DUES & SUBSCRIPTION":50},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":74775,"Management And General Expenses":82338,"Fundraising Expenses":0}},"Assets":{"value":627893,"Non-interest bearing cash":14046,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":14694,"Land, building, equipment":0,"Investments publicly traded":257329,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":341824},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":627893,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":286069,"Temporarily restricted net assets":341824,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.47593133604475757,"percentile":0.472241064020043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.34951297864664754,"percentile":0.10023378337975646},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.996442051262467,"percentile":0.7685887096855682},"Officer Compensation Ratio":{"score":0.7015714803994577,"percentile":0.030633240653328106},"Program Expense Growth":{"score":-0.05781698286401113,"percentile":0.18663694375583226},"Revenue Growth":{"score":-0.17407985076966487,"percentile":0.08769878698747512},"Asset Growth":{"score":-0.07638195341432487,"percentile":0.12707456795633768},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4161257749977357,"percentile":0.14838023407406992}},"source_xml":"201711319349304631_public.xml"},{"Organization":{"value":null,"Person":["NICHOLAS D ROSEN","HERBERT BARRY","JOSEPH CASEY","RICHARD BIDDLE","ALAN FEINBERG","TOM KRAMER","MICHAEL O'MARA","ALAN RIDLEY","MARTY ROWLAND","MATTHEW STILLMAN","SHARON SUAREZ","JOSHUA VINCENT"],"Title":["PRESIDENT","BOARD CHAIR","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,81000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,81000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets, and articles on the subject, and to asssist communities in implementation and administration of land tax valuation.","year":2023,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2152664877,"website":"URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"900 HADDON AVE SUITE 304-4, COLLINGSWOOD, NJ, 8108, USA","city":"COLLINGSWOOD","state":"NJ","country":"USA","zip_code":8108},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":56847,"Contributions":{"value":22410,"Other contributions":22410,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34437,"Investment income total":34437,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":187000,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":90030,"Current officers":81000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":784,"Payroll taxes":8246},"Other expenses":{"value":96970,"Management services":0,"Legal":240,"Accounting":18739,"Lobbying services":0,"Investment management fees":6546,"Other services":0,"Advertising":0,"Office expenses":7345,"Information technology":5339,"Royalties":0,"Occupancy":9154,"Travel":7144,"Conferences and meetings":8858,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1874,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":30868,"5800 PROJECT EXPENSES":24684,"5220 DUES/ SUBSCRIPTIONS/":2516,"5100 GRANTS TO OTHER ORGA":2500,"5320 PROJECT EXPENSES:DAT":1168},"All other expenses":863},"Functional Expenses":{"value":null,"Program Service Expenses":125892,"Management And General Expenses":56646,"Fundraising Expenses":4462}},"Assets":{"value":697194,"Non-interest bearing cash":18142,"Savings and temp cash investments":0,"Pledges and grants receivable":17392,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2773,"Land, building, equipment":0,"Investments publicly traded":610463,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":48424},"Liabilities":{"value":24727,"Sum of Total Liabilities":0,"Accounts payable, accrued":681,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":24046},"Fund balance":{"value":672467,"Net assets without donor restriction":648899,"Net assets with donor restriction":23568,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6732192513368984,"percentile":0.5226990405452216},"Fundraising Efficiency":{"score":5.0224114746750335,"percentile":0.20555934780918148},"Operating Margin":{"score":-2.2895315495980437,"percentile":0.022209726782616103},"Liabilities to Assets Ratio":{"score":0.03546645553461447,"percentile":0.41627071135123794},"Operating Reserve Ratio":{"score":3.7283101604278075,"percentile":0.7558622133562531},"Officer Compensation Ratio":{"score":0.43315508021390375,"percentile":0.09800556470742797},"Program Expense Growth":{"score":0.017970955837220724,"percentile":0.39617275392223317},"Revenue Growth":{"score":0.03745238047076751,"percentile":0.5504916078526232},"Asset Growth":{"score":-0.0055848911756445005,"percentile":0.29671357764197703},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3839512448869318,"percentile":0.09738874002251427}},"source_xml":"202501339349301645_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["NICHOLAS D ROSEN","HERBERT BARRY","JOSEPH CASEY","RICHARD BIDDLE","ALAN FEINBERG","TOM KRAMER","MICHAEL O'MARA","ALAN RIDLEY","MARTY ROWLAND","MATTHEW STILLMAN","SHARON SUAREZ","JOSHUA VINCENT"],"Title":["PRESIDENT","BOARD CHAIR","TREASURER","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXECUTIVE DI"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,81000],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,81000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare research studies of an impartial or objective nature on land value taxation, to publish and distribute books, pamphlets, and articles on the subject, and to asssist communities in implementation and administration of land tax valuation.","year":2023,"name":"CENTER FOR THE STUDY OF ECONOMICS","phone":2152664877,"website":"URBANTOOLSCONSULT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOSHUA VINCENT","year_formation":1980,"state_legal_domicile":"NJ","total_volunteers":2,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"900 HADDON AVE SUITE 304-4, COLLINGSWOOD, NJ, 8108, USA","city":"COLLINGSWOOD","state":"NJ","country":"USA","zip_code":8108},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":56847,"Contributions":{"value":22410,"Other contributions":22410,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34437,"Investment income total":34437,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":187000,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":90030,"Current officers":81000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":784,"Payroll taxes":8246},"Other expenses":{"value":96970,"Management services":0,"Legal":240,"Accounting":18739,"Lobbying services":0,"Investment management fees":6546,"Other services":0,"Advertising":0,"Office expenses":7345,"Information technology":5339,"Royalties":0,"Occupancy":9154,"Travel":7144,"Conferences and meetings":8858,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1874,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":30868,"5800 PROJECT EXPENSES":24684,"5220 DUES/ SUBSCRIPTIONS/":2516,"5100 GRANTS TO OTHER ORGA":2500,"5320 PROJECT EXPENSES:DAT":1168},"All other expenses":863},"Functional Expenses":{"value":null,"Program Service Expenses":125892,"Management And General Expenses":56646,"Fundraising Expenses":4462}},"Assets":{"value":697194,"Non-interest bearing cash":18142,"Savings and temp cash investments":0,"Pledges and grants receivable":17392,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2773,"Land, building, equipment":0,"Investments publicly traded":610463,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":48424},"Liabilities":{"value":24727,"Sum of Total Liabilities":0,"Accounts payable, accrued":681,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":24046},"Fund balance":{"value":672467,"Net assets without donor restriction":648899,"Net assets with donor restriction":23568,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6732192513368984,"percentile":0.5226990405452216},"Fundraising Efficiency":{"score":5.0224114746750335,"percentile":0.20555934780918148},"Operating Margin":{"score":-2.2895315495980437,"percentile":0.022209726782616103},"Liabilities to Assets Ratio":{"score":0.03546645553461447,"percentile":0.41627071135123794},"Operating Reserve Ratio":{"score":3.7283101604278075,"percentile":0.7558622133562531},"Officer Compensation Ratio":{"score":0.43315508021390375,"percentile":0.09800556470742797},"Program Expense Growth":{"score":0.017970955837220724,"percentile":0.39617275392223317},"Revenue Growth":{"score":0.03745238047076751,"percentile":0.5504916078526232},"Asset Growth":{"score":-0.0055848911756445005,"percentile":0.29671357764197703},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3839512448869318,"percentile":0.09738874002251427}},"source_xml":"202501339349301645_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}