2026-07-27T12:11:31-04:00 2024-12-31 273088059 CURRAN & COMPANY LLP 59 LINCOLN PARK STE 200 NEWARK NJ 07102 990EZ 2024-01-01 453837218 TRANSPARENCY TOOLKIT INC TRAN 8622797252 301 NEWBURY STREET DANVERS MA 01923 MC MCGRATH PRESIDENT 8622797252 2025-05-15 false RYAN S CURRAN CPA JD P01078761 8622797252 2026-05-14 2024 2025-03-06 01:10:19Z X X X TRANSPARENCYTOOLKIT.ORG X X 1 X 1 1 6754 3167 9921 -9920 55577 45657 X 55577 45657 55577 45657 55577 45657 X THE ORGANIZATION SEEKS TO PROVIDE TOOLS TO INVESTIGATIVE JOURNALISTS, HUMAN RIGHTS GROUPS, AND ACTIVISTS SO THAT THESE PARTIES CAN EFFECTIVELY UNCOVER AND ADDRESS ISSUES LIKE CORRUPTION AND CIVIL LIBERTIES VIOLATIONS. PROVIDING OPEN-SOURCE TOOLS TO INVESTIGATIVE JOURNALISTS, HUMAN RIGHTS GROUPS, AND ACTIVISTS. 1555 MAINTAINING AND CREATING DATA ARCHIVES OF PUBLIC INTEREST DOCUMENTS IN COLLABORATION WITH JOURNALISTS AND HUMAN RIGHTS GROUPS. 8366 9921 MC MCGRATH PRESIDENT 000.00 0 RENATA AVILA PINTO CLERK & DIRE 000.00 0 JANINE ROEMER CLERK & DIRE 000.00 0 false false false false false false false false false MA MC MCGRATH 301 NEWBURY ST 109 DANVERS MA 01923 8622797252 false false false false false false false false false false false NONE NONE true X 15000 20000 35000 15000 20000 35000 35000 3 1 1 1 1 7 3 1 1 1 1 7 15003 1 20001 1 1 35007 0.99980 1.00000 0.00000 0.00000 X FORM 990-EZ, PAGE 1, ITEM B EXPLANATION OF AMENDED PUBLIC CHARITY CLASSIFICATION 509(A)(2) TRANSPARENCY TOOLKIT INC. (THE "ORGANIZATION") IS AMENDING ITS SCHEDULE A, PART I TO REFLECT ITS CORRECT CLASSIFICATION AS A PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE, IN LIEU OF THE SECTION 170(B)(1)(A)(VI) CLASSIFICATION REFLECTED ON THE ORIGINALLY FILED RETURN. THE ORGANIZATION MEETS THE REQUIREMENTS OF SECTION 509(A)(2) BASED ON THE FIVE-YEAR MEASUREMENT PERIOD ENDING DECEMBER 31, 2024 (TAX YEARS 2020 THROUGH 2024), AS SET FORTH IN THE COMPLETED SCHEDULE A, PART III ACCOMPANYING THIS AMENDED RETURN. THE ORIGINAL RETURN INADVERTENTLY CHECKED LINE 7 OF SCHEDULE A, PART I (SECTION 170(B)(1)(A)(VI)), WHICH SUBJECTS CONTRIBUTIONS FROM ANY SINGLE SOURCE TO A TWO-PERCENT (2%) LIMITATION IN THE PUBLIC SUPPORT NUMERATOR UNDER PART II. UPON REVIEW, THE ORGANIZATION DETERMINED THAT ITS SUPPORT HISTORY, FUNDER COMPOSITION, AND REVENUE STRUCTURE MORE ACCURATELY QUALIFY IT UNDER SECTION 509(A)(2), WHICH DOES NOT IMPOSE THE TWO-PERCENT LIMITATION ON CONTRIBUTIONS AND GRANTS RECEIVED FROM PRIVATE FOUNDATIONS OR OTHER SINGLE SOURCES, AND WHICH IS THE APPROPRIATE CLASSIFICATION FOR AN ORGANIZATION OF THIS TYPE AND SIZE. NATURE AND PURPOSE OF THE ORGANIZATION THE ORGANIZATION IS A MASSACHUSETTS NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ITS PRIMARY EXEMPT PURPOSE IS TO PROVIDE OPEN-SOURCE TOOLS TO INVESTIGATIVE JOURNALISTS, HUMAN RIGHTS GROUPS, AND ACTIVISTS SO THAT THESE PARTIES CAN EFFECTIVELY UNCOVER AND ADDRESS ISSUES SUCH AS CORRUPTION AND CIVIL LIBERTIES VIOLATIONS. THE ORGANIZATION ALSO MAINTAINS AND CREATES DATA ARCHIVES OF PUBLIC INTEREST DOCUMENTS IN COLLABORATION WITH JOURNALISTS AND HUMAN RIGHTS ORGANIZATIONS WORLDWIDE. THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHER CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3). ITS SOFTWARE TOOLS AND DATA ARCHIVES ARE MADE FREELY AVAILABLE TO THE PUBLIC AND ARE USED BY INVESTIGATIVE JOURNALISTS AND CIVIL SOCIETY ORGANIZATIONS ENGAGED IN ACCOUNTABILITY JOURNALISM, FREEDOM OF INFORMATION ADVOCACY, AND HUMAN RIGHTS DOCUMENTATION. NO GOODS OR SERVICES OF VALUE ARE PROVIDED TO FUNDERS IN EXCHANGE FOR CONTRIBUTIONS OR GRANTS RECEIVED. DESCRIPTION OF SUPPORT FIVE-YEAR PERIOD (20202024) DURING THE FIVE-YEAR MEASUREMENT PERIOD ENDING DECEMBER 31, 2024, THE ORGANIZATION'S SUPPORT CONSISTED PRINCIPALLY OF GRANTS AND CONTRIBUTIONS RECEIVED FROM PHILANTHROPIC FOUNDATIONS IN FURTHERANCE OF ITS EXEMPT PURPOSES, AS DESCRIBED BELOW. CONTRIBUTIONS AND GRANTS (SCHEDULE A, PART III, LINE 1) THE ORGANIZATION RECEIVED GRANTS FROM THE REVA AND DAVID LOGAN FOUNDATION, A PRIVATE FOUNDATION ORGANIZED UNDER THE LAWS OF ILLINOIS, DURING THE MEASUREMENT PERIOD. EACH GRANT WAS MADE PURSUANT TO A WRITTEN GRANT AGREEMENT BETWEEN THE ORGANIZATION AND THE LOGAN FOUNDATION. IN EACH CASE, THE GRANT WAS RESTRICTED TO SUPPORT SPECIFIC EXEMPT FUNCTION ACTIVITIES OF THE ORGANIZATION, INCLUDING FREEDOM OF INFORMATION ACT (FOIA) RESEARCH, INVESTIGATIVE JOURNALISM SUPPORT, AND RELATED ARCHIVAL AND DOCUMENTARY WORK. THE ORGANIZATION RETAINED FULL LEGAL CONTROL AND DISCRETION OVER THE USE OF GRANT FUNDS CONSISTENT WITH THE STATED CHARITABLE PURPOSES. NO GOODS OR SERVICES WERE PROVIDED TO THE LOGAN FOUNDATION IN CONNECTION WITH ANY GRANT, AS EXPRESSLY CONFIRMED IN EACH GRANT AGREEMENT. GRANT AMOUNTS RECEIVED FROM THE LOGAN FOUNDATION DURING THE MEASUREMENT PERIOD WERE AS FOLLOWS: 15,000 IN 2020 - SUPPORT FOR FOIA RESEARCH ACTIVITIES 20,000 IN 2022 - SUPPORT FOR FOIA LITIGATION RELATED TO WIKILEAKS UNDER SECTION 509(A)(2) AND TREAS. REG. 1.509(A)-3, CONTRIBUTIONS AND GRANTS RECEIVED FROM PRIVATE FOUNDATIONS ARE INCLUDED IN FULL IN THE PUBLIC SUPPORT NUMERATOR ON SCHEDULE A, PART III, LINE 1, AND ARE NOT SUBJECT TO THE TWO-PERCENT LIMITATION APPLICABLE UNDER THE SECTION 170(B)(1)(A)(VI) SUPPORT TEST. ACCORDINGLY, ALL GRANTS RECEIVED FROM THE LOGAN FOUNDATION DURING THE FIVE-YEAR MEASUREMENT PERIOD ARE INCLUDABLE IN FULL IN THE ORGANIZATION'S PUBLIC SUPPORT COMPUTATION. PUBLIC SUPPORT PERCENTAGE 509(A)(2) AS REFLECTED IN THE COMPLETED SCHEDULE A, PART III ACCOMPANYING THIS AMENDED RETURN, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE FOR THE FIVE- YEAR MEASUREMENT PERIOD ENDING DECEMBER 31, 2024 EXCEEDS 33? PERCENT OF TOTAL SUPPORT. ALL CONTRIBUTIONS AND GRANTS RECEIVED DURING THE MEASUREMENT PERIOD CONSTITUTE PUBLIC SUPPORT UNDER SECTION 509(A)(2), AS NO AMOUNTS WERE RECEIVED FROM DISQUALIFIED PERSONS AS DEFINED IN SECTION 4946, AND NO AMOUNTS RECEIVED FROM ANY SINGLE NON-DISQUALIFIED PERSON ON LINES 2 OR 3 OF PART III EXCEEDED THE GREATER OF 5,000 OR ONE PERCENT OF TOTAL SUPPORT FOR ANY APPLICABLE YEAR. THE ORGANIZATION'S INVESTMENT INCOME IS DE MINIMIS AND DOES NOT APPROACH THE ONE-THIRD LIMITATION UNDER SECTION 509(A)(2). ACCORDINGLY, THE ORGANIZATION QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 509(A)(2) AND IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. REASON FOR AMENDMENT THE ORGANIZATION'S ORIGINALLY FILED FORM 990-EZ FOR THE TAX YEAR ENDING DECEMBER 31, 2024 REFLECTED PUBLIC CHARITY STATUS UNDER SECTION 170(B)(1) (A)(VI) (SCHEDULE A, PART I, LINE 7) AND COMPLETED SCHEDULE A, PART II ACCORDINGLY. UPON REVIEW BY THE ORGANIZATION'S TAX ADVISORS, IT WAS DETERMINED THAT THE SECTION 170(B)(1)(A)(VI) CLASSIFICATION DOES NOT REFLECT THE ORGANIZATION'S CORRECT PUBLIC CHARITY BASIS, AS APPLICATION OF THE TWO-PERCENT CONTRIBUTION LIMITATION UNDER THAT SECTION WOULD NOT ACCURATELY REPRESENT THE ORGANIZATION'S PUBLIC SUPPORT GIVEN ITS FUNDER COMPOSITION DURING THE MEASUREMENT PERIOD. THE SECTION 509(A)(2) CLASSIFICATION, REFLECTED IN THE AMENDED RETURN, CORRECTLY APPLIES THE STATUTORY FRAMEWORK APPLICABLE TO AN ORGANIZATION OF THIS TYPE AND PRODUCES A PUBLIC SUPPORT PERCENTAGE THAT ACCURATELY REFLECTS THE ORGANIZATION'S PUBLICLY SUPPORTED CHARACTER. THIS AMENDMENT DOES NOT AFFECT THE ORGANIZATION'S TOTAL REVENUE, TOTAL EXPENSES, NET ASSETS, OR ANY OTHER LINE ITEMS ON FORM 990-EZ, PART I OR PART II. THE SOLE CHANGE FROM THE ORIGINALLY FILED RETURN IS THE CORRECTION OF THE PUBLIC CHARITY CLASSIFICATION ON SCHEDULE A, PART I, AND THE COMPLETION OF SCHEDULE A, PART III IN LIEU OF PART II. FORM 990-EZ, PART I REVENUE CHARACTERIZATION BACKGROUND DURING PRIOR TAX YEARS, THE ORGANIZATION GENERATED REVENUE FROM CONTRACTS WITH MISSION-ALIGNED ORGANIZATIONS FOR SERVICES DIRECTLY RELATED TO ITS EXEMPT PURPOSE. THIS DISCLOSURE DESCRIBES THE NATURE OF THOSE REVENUE STREAMS AND THE BASIS FOR THE ORGANIZATION'S DETERMINATION THAT SUCH REVENUE CONSTITUTES PROGRAM SERVICE REVENUE SUBSTANTIALLY RELATED TO ITS EXEMPT PURPOSE WITHIN THE MEANING OF SECTIONS 512 AND 513 OF THE INTERNAL REVENUE CODE, AND DOES NOT CONSTITUTE UNRELATED BUSINESS TAXABLE INCOME SUBJECT TO TAX UNDER SECTION 511. SUBSTANTIALLY RELATED REVENUE 513 GENERAL STANDARD UNDER SECTION 513(A), A TRADE OR BUSINESS IS "UNRELATED" ONLY IF IT IS (I) A TRADE OR BUSINESS, (II) REGULARLY CARRIED ON, AND (III) NOT SUBSTANTIALLY RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. UNDER TREAS. REG. 1.513-1 (D), AN ACTIVITY IS SUBSTANTIALLY RELATED TO AN EXEMPT PURPOSE IF THE CONDUCT OF THE ACTIVITY HAS A CAUSAL RELATIONSHIP TO THE ACHIEVEMENT OF THAT PURPOSE MEANING THE ACTIVITY CONTRIBUTES IMPORTANTLY TO ACCOMPLISHING THE EXEMPT PURPOSE, BEYOND MERELY PRODUCING INCOME TO FUND EXEMPT ACTIVITIES. THE ORGANIZATION HAS DETERMINED THAT THE REVENUE-GENERATING ACTIVITIES DESCRIBED BELOW SATISFY THE SUBSTANTIALLY RELATED STANDARD AND ACCORDINGLY DO NOT CONSTITUTE UNRELATED BUSINESS TAXABLE INCOME. NO FORM 990-T HAS BEEN FILED WITH RESPECT TO THESE REVENUE STREAMS. FISCAL SPONSORSHIP REVENUE LOGAN FOUNDATION GRANTS BASIS FOR EXEMPT FUNCTION / NON-UBTI TREATMENT AMOUNTS RECEIVED BY THE ORGANIZATION IN ITS CAPACITY AS FISCAL SPONSOR CONSTITUTE CONTRIBUTIONS TO THE ORGANIZATION'S OWN EXEMPT FUNCTION, NOT UNRELATED BUSINESS INCOME, FOR THE FOLLOWING REASONS: FISCAL SPONSORSHIP OF INDIVIDUAL RESEARCHERS AND JOURNALISTS ENGAGED IN PUBLIC INTEREST JOURNALISM IS ITSELF A RECOGNIZED EXEMPT FUNCTION ACTIVITY FOR A SECTION 501(C)(3) ORGANIZATION WHOSE PURPOSE INCLUDES SUPPORTING INVESTIGATIVE JOURNALISM AND CIVIL SOCIETY ACCOUNTABILITY WORK. THE ORGANIZATION'S SUPPORT OF MAURIZI'S FOIA RESEARCH DIRECTLY ADVANCES ITS EXEMPT PURPOSE OF ENABLING INVESTIGATIVE JOURNALISTS TO UNCOVER ISSUES OF CORRUPTION AND CIVIL LIBERTIES VIOLATIONS. THE ORGANIZATION MAINTAINED FULL LEGAL CONTROL AND FIDUCIARY DISCRETION OVER ALL GRANT FUNDS RECEIVED IN ITS FISCAL SPONSORSHIP CAPACITY. GRANT AGREEMENTS WERE EXECUTED BETWEEN THE ORGANIZATION AND THE LOGAN FOUNDATION; THE INDIVIDUAL RESEARCHER WAS NOT A PARTY TO ANY GRANT AGREEMENT. THE ORGANIZATION BORE RESPONSIBILITY FOR GRANT REPORTING AND WAS ACCOUNTABLE FOR THE USE OF FUNDS IN FURTHERANCE OF ITS EXEMPT PURPOSES. NO GOODS OR SERVICES FORM 990-EZ, PART I, LINE 16 EXPENSES TRAVEL 2,121 BANK CHARGES 120 COMPUTER & INTERNET 238 DUES AND SUBSCRIPTIONS 320 FILING FEES 144 SHIPPING AND DELIVERY 224 TOTAL 3,167 FORM 990-EZ, PART II, LINE 24 EQUIPMENT 0 0 TOTAL 0 0 FORM 990-EZ, PART III THE ORGANIZATION SEEKS TO PROVIDE TOOLS TO INVESTIGATIVE JOURNALISTS, HUMAN RIGHTS GROUPS, AND ACTIVISTS SO THAT THESE PARTIES CAN EFFECTIVELY UNCOVER AND ADDRESS ISSUES LIKE CORRUPTION AND CIVIL LIBERTIES VIOLATIONS.