2025-11-06T10:39:48-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2024-01-01 341019867 PHILOSOPHER'S INFORMATION CENTER PHIL 4193538830 317 KNOLLWOOD DRIVE BOWLING GREEN OH 43402 RICHARD LINEBACK PRESIDENT 4193538830 2025-11-05 1 1 HEIDI FERGUSON P00410007 4197942000 2025-11-03 2024 2025-03-06 01:10:19Z RICHARD LINEBACK 317 KNOLLWOOD DRIVE BOWLING GREEN OH 43402 3905114 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 1997692 1998673 209555 220662 0 10779 2207247 2230114 22500 22500 0 0 1708008 1896692 0 0 0 268058 269364 1998566 2188556 208681 41558 6862968 6994799 0 0 6862968 6994799 TO SERVE THE NEEDS OF PROFESSIONALS, STUDENTS, AND CITIZENS, WHO ARE RESEARCHING, TEACHING, OR STUDYING PHILOSOPHY OR A RELATED SUBJECT. 0 0 2123560 22500 1998673 IN 2024, THE PHILOSOPHER'S INFORMATION CENTER PUBLISHED VOLUME 58, 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. 2123560 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 20 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 DRIVE BOWLING GREEN OH 43402 RICHARD H LINEBACK PH D PRESIDENT / EDITOR 40.00 X X 321000 0 63000 CAROLYN LINEBACK EXECUTIVE VP 40.00 X X 299000 0 58500 BETTY BRADY TRUSTEE 1.00 X 13000 0 0 ARTHUR H SMITH TRUSTEE 2.00 X 13000 0 0 HELEN ANNE LAWLOR TRUSTEE 1.00 X 13000 0 0 L MERRIAM VP BUS AFFAIRS, TREAS, SEC 40.00 X 241267 0 47817 ANNE M LINEBACK PH D VP ED AFFAIRS/EDITOR 40.00 X 241267 0 47817 MELANIE JOHNSON-MOXLEY PH D ASSISTANT EDITOR 40.00 X 103633 0 20182 1245167 0 237316 5 0 1 0 0 ONLINE ROYALTIES 519200 1998673 1998673 1998673 220662 220662 1675000 1675000 0 EXPENSE RECOVERY 900099 10779 10779 10779 2230114 1998673 0 231441 X 22500 22500 1358666 1319666 39000 374969 374969 74180 74180 88877 88877 3552 3552 163317 160369 2948 5702 5702 49862 49862 9550 9550 17760 17760 14002 14002 1589 1589 2391 2391 MEMBERSHIPS/REGISTRATIO 1514 1514 COPYRIGHT EXPENSE 125 125 2188556 2123560 64996 0 6850741 6982572 247813 247813 0 0 232 232 11995 11995 6862968 6994799 0 0 X 6862968 6994799 6862968 6994799 6862968 6994799 41558 90273 0 X 0 0 0 X 2009008 2082675 1998891 1997692 1998673 10086939 2009008 2082675 1998891 1997692 1998673 10086939 0 0 0 10086939 97598 47415 63270 209555 220662 638500 97598 47415 63270 209555 220662 638500 10779 10779 2106606 2130090 2062161 2207247 2230114 10736218 0.93950 0.95050 0.05950 0.04950 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: EXPENSE RECOVERY - 2024 AMOUNT: $ 10,779. 183746 183746 0 64067 64067 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 0 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 H LINEBACK PH D PRESIDENT / EDITOR 291000 0 20000 0 10000 0 63000 0 0 0 384000 0 0 0 CAROLYN LINEBACK EXECUTIVE VP 269000 0 20000 0 10000 0 58500 0 0 0 357500 0 0 0 L MERRIAM VP BUS AFFAIRS, TREAS, SEC 211267 0 20000 0 10000 0 47817 0 0 0 289084 0 0 0 ANNE M LINEBACK PH D VP ED AFFAIRS/EDITOR 211267 0 20000 0 10000 0 47817 0 0 0 289084 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 MEETING. SUBSTANTIATION OF TRAVEL EXPENSES IS REQUIRED PRIOR TO REIMBURSEMENT. ONE OFFICER IS A REMOTE EMPLOYEE LIVING IN CALIFORNIA. ANOTHER OFFICER IS A REMOTE EMPLOYEE LIVING IN MASSACHUSETTS. ONE NON-OFFICER IS A REMOTE EMPLOYEE LIVING IN MISSOURI. THESE THREE OUT-OF-STATE, REMOTE EMPLOYEES 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 37778 INDEPENDENT CONTRACTOR 0 RICHARD H LINEBACK PHD FAMILY MEMBER OF CURRENT OFFICER 384000 EMPLOYMENT COMPENSATION 0 CAROLYN LINEBACK FAMILY MEMBER OF CURRENT OFFICER 357500 EMPLOYMENT COMPENSATION 0 L MERRIAM FAMILY MEMBER OF CURRENT OFFICER 289083 EMPLOYMENT COMPENSATION 0 ANNE LINEBACK FAMILY MEMBER OF CURRENT OFFICER 289083 EMPLOYMENT COMPENSATION 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 UPPER-80S. THEY PARTIALLY RETIRED ON JUNE 30TH, 2020, BUT THEY RESUMED WORKING FULL TIME DURING 2023. THE INDEPENDENT TRUSTEES ANTICIPATE THAT DR. RICHARD LINEBACK 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 LINEBACK 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 LINEBACK 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 FOURTEEN-DAY COMMENT PERIOD BEFORE FILING. 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 2024, 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; NON PROFIT FAIR PAY MICHAEL JOHNSTON'S "THE REAL RULES AROUND EXECUTIVE COMPENSATION" DATED 2019 SEPTEMBER 17; THE IRS CHECKLIST FOR DETERMINING THE REASONABLENESS OF COMPENSATION; CANDID'S "2023 CANDID NONPROFIT COMPENSATION" REPORT; THE COMPLETED DR. JAMES "WORKSHEET FOR NATIONAL/INTERNATIONAL ASSOCIATION CHIEF STAFF EXECUTIVES" GIVEN PIC'S 2023 FINANCIALS; NON PROFIT FAIR PAY MICHAEL JOHNSTON'S "2024 NONPROFIT EXECUTIVE COMPENSATION" SUMMARY; AND SIX 990 FORMS FROM OTHER NONPROFIT CORPORATIONS (AMERICAN THEOLOGICAL LIBRAY 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 IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 160,369. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,369. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,948. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,948. 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.