Niskanen Center for Public Policy

Nonprofit profile at a glance

EIN
474946572
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2028991166
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$290,000
Expenses
$80,935
Assets
$1,972,887
Liabilities
$1,309,572

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JOSEPH COON (EXECUTIVE VICE PRESIDENT)
  • TED GAYER (PRESIDENT)

Highest reported compensation

  • TED GAYER (PRESIDENT): $682,937 total reported compensation
  • JOSEPH COON (EXECUTIVE VICE PRESIDENT): $272,135 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote social welfare including but not limited to (1) developing and advocating for legislation, regulations, and government programs to improve the environment, protect natural resources, and stimulate the economy and (2) conducting research and publicizing the positions of elected officials concerning these issues.

What it reported doing in 2024

The niskanen center for public policy (ncpp) is a nonpartisan nonprofit 501(c)(4) advocacy organization that recognizes the pressing need to educate the public on innovative public policy solutions to meet the demands of 21st-century society. Ncpp promotes center-right policies including issues ranging from immigration and refugee reform to defense policy, poverty and welfare to healthcare policy, and climate action to the defense of the norms and institutions at the heart of a well-functioning liberal democracy. Ncpp engages in targeted grassroots and direct advocacy campaigns in support of sound policy, including those developed by its sister organization, the niskanen center, and like-minded organizations.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 65
  • Accountability: 35
  • Sustainability: 75
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.6%; rating input score 28
  • Program expense ratio: 98.8%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 15th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 72.1%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 24.38; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -10.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 24.5% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 27.6% of revenue deployed · 98.8% of spending went to programs
  • Governance: 1 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $683K · 3 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $105K reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.