2024-11-12T14:59:00-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2023-01-01 341019867 PHILOSOPHER'S INFORMATION CENTER PHIL 4193538830 317 KNOLLWOOD DRIVE BOWLING GREEN OH 43402 RICHARD LINEBACK PRESIDENT 4193538830 2024-11-12 1 0 HEIDI FERGUSON P00410007 4197942000 2024-11-11 2023 2024-10-15 13:58:12Z RICHARD LINEBACK 317 KNOLLWOOD DRIVE BOWLING GREEN OH 43402 3447247 0 X WWW.PHILINDEX.ORG X 1967 OH TO SERVE THE NEEDS OF PROFESSIONALS, STUDENTS, AND CITIZENS, WHO ARE RESEARCHING, TEACHING, OR STUDYING PHILOSOPHY OR A RELATED SUBJECT. 5 3 8 0 0 0 0 0 1998891 1997692 63270 209555 0 0 2062161 2207247 45000 22500 0 0 1700358 1708008 0 0 0 250161 268058 1995519 1998566 66642 208681 6576080 6862968 0 0 6576080 6862968 TO SERVE THE NEEDS OF PROFESSIONALS, STUDENTS, AND CITIZENS, WHO ARE RESEARCHING, TEACHING, OR STUDYING PHILOSOPHY OR A RELATED SUBJECT. 0 0 1949571 22500 1997692 IN 2023, THE PHILOSOPHER'S INFORMATION CENTER PUBLISHED VOLUME 57, NUMBERS 1, 2, 3, AND 4, OF THE PHILOSOPHER'S INDEX ONLINE. THESE PUBLICATIONS HAVE ON THE ORDER OF 900 LICENSEES, PRIMARILY UNIVERSITY AND PUBLIC LIBRARIES, WHICH SERVE HUNDREDS OF THOUSANDS OF PHILOSOPHERS, STUDENTS, AND MEMBERS OF THE GENERAL PUBLIC INTERESTED IN PHILOSOPHY, ITS SUBFIELDS, SUCH AS MEDICAL OR BUSINESS ETHICS, AND RELATED FIELDS. 1949571 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 17 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CAROLYN LINEBACK 4193538830 317 KNOLLWOOD BOWLING GREEN OH 43402 RICHARD LINEBACK PRESIDENT / EDITOR 40.00 X X 275000 0 55000 CAROLYN LINEBACK EXECUTIVE VP 40.00 X X 249000 0 49800 BETTY BRADY TRUSTEE 1.00 X 13000 0 0 ARTHUR SMITH TRUSTEE 2.00 X 13000 0 0 HELEN ANNE LAWLOR TRUSTEE 1.00 X 13000 0 0 L MERRIAM VP FOR BUSINESS AFFAIRS/SE 40.00 X 225800 0 45160 ANNE LINEBACK VP ED AFFAIRS/ASST EDITOR 40.00 X 225800 0 45160 NANCY ROCHESTER OFFICE MANAGER 40.00 X 113660 0 22730 1128260 0 217850 5 0 1 0 0 ONLINE ROYALTIES 519200 1997692 1997692 1997692 209555 209555 1240000 1240000 0 2207247 1997692 0 209555 22500 22500 1209720 1170720 39000 347135 347135 68580 68580 82573 82573 3550 3550 149170 146260 2910 162 162 58527 58527 4784 4784 32710 32710 11718 11718 2582 2582 MEALS 2153 2153 MEMBERSHIPS/REGISTRATIO 1220 1220 SUBSCRIPTIONS & BOOKS 1159 1159 COPYRIGHT EXPENSE 323 323 1998566 1949571 48995 0 6563853 6850741 247821 247821 0 0 232 232 11995 11995 6576080 6862968 0 0 X 6576080 6862968 6576080 6862968 6576080 6862968 208681 78207 0 X 0 0 0 X 2106975 2009008 2082675 1998891 1997692 10195241 2106975 2009008 2082675 1998891 1997692 10195241 0 0 0 10195241 113061 97598 47415 63270 209555 530899 113061 97598 47415 63270 209555 530899 2220036 2106606 2130090 2062161 2207247 10726140 0.95050 0.96190 0.04950 0.03810 X 247821 247821 0 0 1 UNIVERSITY OF MICHIGAN DEPT OF PHILOSOPHY 435 S STATE STREET ANN ARBOR MI 48109 386006309 501(C)(3) 10000 0 CHARITABLE / SCHOLARSHIP 1 PART I, LINE 2: PHILOSOPHER'S INFORMATION CENTER MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES THROUGH REPORTS PROVIDED BY THE GRANT RECIPIENTS. X X X 1 0 X X X X 0 0 0 0 0 0 0 1 0 RICHARD LINEBACK PRESIDENT / EDITOR 243000 0 22000 0 10000 0 55000 0 0 0 330000 0 0 0 CAROLYN LINEBACK EXECUTIVE VP 217000 0 22000 0 10000 0 49800 0 0 0 298800 0 0 0 L MERRIAM VP FOR BUSINESS AFFAIRS/SE 193800 0 22000 0 10000 0 45160 0 0 0 270960 0 0 0 ANNE LINEBACK VP ED AFFAIRS/ASST EDITOR 193800 0 22000 0 10000 0 45160 0 0 0 270960 0 0 0 PART I, LINE 1A FIRST-CLASS TRAVEL IS PERMITTED FOR MEDICALLY-INDICATED INDIVIDUALS. TRAVEL FOR COMPANIONS IS PROVIDED FOR THE ANNUAL IN-PERSON BOARD MEETINGS. ONE OFFICER IS A REMOTE EMPLOYEE LIVING IN CALIFORNIA, ANOTHER OFFICER IS A REMOTE EMPLOYEE LIVING IN MASSACHUSETTS, AND BOTH RECEIVE $750 PER MONTH TOWARD OFFICE SPACE AND UTILITIES. PART I, LINE 7 ALL OFFICERS, DIRECTORS, AND HIGHEST COMPENSATED EMPLOYEES ARE COMPENSATED OUTSIDE OF ANY CONTRACTUAL AGREEMENT. THE COMPENSATION COMMITTEE, COMPOSED OF INDEPENDENT TRUSTEES, DETERMINES APPROPRIATE COMPENSATION, INCLUDING BONUSES FOR OFFICERS. THE COMPENSATION CRITERIA ARE MORE FULLY DESCRIBED IN SCHEDULE O. J MERRIAM FAMILY MEMBER OF CURRENT OFFICER 31903 INDEPENDENT CONTRACTOR 0 RICHARD LINEBACK FAMILY MEMBER OF CURRENT OFFICER 330000 EMPLOYMENT 0 CAROLYN LINEBACK FAMILY MEMBER OF CURRENT OFFICER 298800 EMPLOYMENT 0 L MERRIAM FAMILY MEMBER OF CURRENT OFFICER 270960 EMPLOYMENT 0 ANNE LINEBACK FAMILY MEMBER OF CURRENT OFFICER 270960 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 DR. RICHARD LINEBACK AND CAROLYN LINEBACK ARE MARRIED; L. MERRIAM AND DR. ANNE LINEBACK ARE THEIR DAUGHTERS. DR. ANNE LINEBACK AND MS. L. MERRIAM ARE EMPLOYED TO ASSIST WITH THE INCREASED WORKLOAD RESULTING FROM ADDITIONAL RECORDS BEING INCLUDED IN THE PHILOSOPHER'S INDEX AND, AS PART OF THE BOARD OF TRUSTEES' SUCCESSION PLANNING, TO ACQUIRE THE ENTREPRENEURIAL AND MANAGEMENT SKILLS NECESSARY TO PUBLISH AND MARKET THE PHILOSOPHER'S INDEX AND OPERATE THE PHILOSOPHER'S INFORMATION CENTER. DR. RICHARD LINEBACK AND HIS WIFE CAROLYN LINEBACK HAVE BEEN THE PRINCIPAL EXECUTIVES AND KEY EMPLOYEES OF THE PHILOSOPHER'S INFORMATION CENTER SINCE IT WAS FOUNDED IN 1967. RICHARD LINEBACK AND CAROLYN LINEBACK ARE NOW IN THEIR 80S. THEY PARTIALLY RETIRED ON JUNE 30TH, 2020, BUT THEY RESUMED WORKING FULL TIME DURING 2023. ALTHOUGH FULL TIME WORK HAS RESUMED, THEY HAVE REQUESTED REDUCED COMPENSATION AT 80% OF THEIR PAY RATE. THE INDEPENDENT TRUSTEES ANTICIPATE THAT DR. RICHARD AND CAROLYN LINEBACK WILL CONTINUE THEIR PRESENT ROLES AND PERFORM THEIR PRESENT DUTIES INDEFINITELY. THE BOARD OF TRUSTEES, HOWEVER, PERIODICALLY DISCUSSES THE FUTURE OF THE PHILOSOPHER'S INFORMATION CENTER IN THE EVENT DR. RICHARD LINEBACK AND/OR MRS. LINEBACK ARE NO LONGER WILLING OR ABLE TO CONTINUE IN THEIR PRESENT ROLES. SEVERAL YEARS AGO, HAVING FAILED TO IDENTIFY ANY EMPLOYEE, TRUSTEE OR OTHER PERSON WITH THE EXPERIENCE AND SKILLS NECESSARY TO SUCCESSFULLY CONTINUE PUBLICATION OF THE PHILOSOPHER'S INDEX, OTHER THAN DR. RICHARD AND MRS. LINEBACK, THE BOARD OF TRUSTEES SOUGHT AN ALTERNATIVE SOLUTION AND ENCOURAGED DR. ANNE LINEBACK AND MS. L. MERRIAM TO ACQUIRE THE SKILLS NECESSARY TO SUCCESSFULLY PUBLISH, MARKET AND OPERATE THE PHILOSOPHER'S INDEX. THEY ALSO CHARGED DR. RICHARD AND MRS. LINEBACK TO ASSIST IN THIS DEVELOPMENT ENDEAVOR. SINCE THAT TIME, DR. ANNE LINEBACK AND MS. MERRIAM HAVE CONTINUED TO ASSUME ADDITIONAL RESPONSIBILITIES AND THE BOARD OF TRUSTEES PERIODICALLY REVIEWS THEIR PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WITH AN EIGHT DAY COMMENT PERIOD BEFORE FILING AND IS REVIEWED ANNUALLY AT THE ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL BOARD OF TRUSTEES' MEETING, THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY, AND ALL OFFICERS AND BOARD MEMBERS FILL OUT AND SIGN THE CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 IN 2023, THE COMPENSATION COMMITTEE, IN ESTABLISHING TOTAL COMPENSATION FOR THE OFFICERS, REVIEWED THE RESPONSIBILITIES OF THE OFFICERS, HIS OR HER BACKGROUND, EDUCATION, EXPERIENCE AND KNOWLEDGE OF THE OPERATIONS OF THE PHILOSOPHER'S INFORMATION CENTER. THE COMMITTEE ALSO CONSIDERED THE FINANCIAL RESULTS OF THE PHILOSOPHER'S INFORMATION CENTER, THE CONTRIBUTION OF THE EMPLOYEE TO THE FINANCIAL RESULTS, AND THE PROGRESS OF THE EMPLOYEE TOWARD THE GOALS OF THE COMPENSATION COMMITTEE, ESPECIALLY THE GOAL OF DEVELOPING THE NEXT GENERATION OF SENIOR MANAGEMENT. THE COMPENSATION COMMITTEE REVIEWED - THE RAISES AND BONUSES THE OFFICERS GAVE TO THE STAFF; THE IRS CHECKLIST FOR DETERMINING THE REASONABLENESS OF COMPENSATION; MICHAEL JOHNSTON'S THE REAL RULES AROUND EXECUTIVE COMPENSATION; CANDID'S NONPROFIT COMPENSATION REPORT 2022; NONPROFIT FAIR PAY 2022; THE NONPROFIT TIMES' NON PROFIT ORGANIZATIONS SALARY AND BENEFITS REPORT 2023; AND SIX RECENT 990 FORMS FROM OTHER NONPROFIT CORPORATIONS (AMERICAN THEOLOGICAL LIBRARY ASSOCIATION, RILM, MODERN LANGUAGE ASSOCIATION, AMERICAN SOCIOLOGICAL ASSOCIATION, AMERICAN PSYCHOLOGICAL ASSOCIATION, AND SOCIAL PHILOSOPHY AND POLICY CENTER). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IV, LINE 12: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE NOT REQUIRED TO BE AUDITED IN ACCORDANCE WITH GAAP. THE ORGANIZATION'S THIRD PARTY SERVICE PROVIDER DID NOT DO A FORMAL AUDIT, BUT ANALYZED THE BOOKS AND RECORDS FOR ACCURACY.