Nonprofit · EIN 23-7002632
THE AMERICAN SPECTATOR FOUNDATION DON RIECK
Tax-exempt · ALEXANDRIA, VA 22314
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,074,345 | $1,914,035 | -$839,690 | $2,142,624 | $104,463 | $2,038,161 |
| December 31, 2024 | 990 | $2,352,263 | $1,856,752 | $495,511 | $3,015,427 | $137,576 | $2,877,851 |
| December 31, 2023 | 990 | $2,038,339 | $1,843,038 | $195,301 | $2,561,517 | $179,177 | $2,382,340 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $636,071
- Program service revenue
- $400,017
- Investment income
- $0
- Royalties
- $12,197
- Net income from fundraising events
- -$102,545
- Other revenue
- $38,257
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $755,177
- Salaries, compensation and benefits (total)
- $910,836
- Professional fundraising fees
- $0
- Accounting fees
- $67,649
- Occupancy
- $97,536
- Travel
- $12,126
- Program services (functional)
- $1,680,096
- Management and general (functional)
- $174,734
- Fundraising (functional)
- $59,205
Balance sheet and other
- Total assets, start of year
- $3,015,427
- Total assets, end of year
- $2,142,624
- Total liabilities, end of year
- $104,463
- Net assets, end of year
- $2,038,161
- Net assets without donor restrictions
- $1,990,706
- Net assets with donor restrictions
- $47,455
- Gross unrelated business income
- $528,622
- Gross receipts
- $1,176,890
- Employees
- 10
- Year formed
- 1967
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paul Kengor | Director Trustee or director | 40 | $135,915 |
| Melissa Clouthier | Secretary Trustee or director, Key employee | 40 | $126,283 |
| Emmett Tyrrell Jr | FounderDirector Trustee or director, Key employee | 40 | $103,000 |
| Paul Charnetzki | ChairmanTreasurer Trustee or director | 1 | $0 |
| Sam Dealey | Director Trustee or director | 1 | $0 |
| Robert Luddy | Director Trustee or director | 1 | $0 |
| Anthony Saliba | Director Trustee or director | 1 | $0 |
| Alan Somers | Director Trustee or director | 1 | $0 |
| Peter Leidel | Director Trustee or director | 1 | $0 |
| Rebekah Mercer | Director Trustee or director | 1 | $0 |
| Grover Norquist | Director Trustee or director | 1 | $0 |
| Elizabeth Ailes | Director Trustee or director | 1 | $0 |
| Alex Donner | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paul Charnetzki | ChairmanTreasurer Trustee or director | 1 | $0 |
| Sam Dealey | Director Trustee or director | 1 | $0 |
| Robert Luddy | Director Trustee or director | 1 | $0 |
| Anthony Saliba | Director Trustee or director | 1 | $0 |
| Emmett Tyrrell Jr | FounderDirector Trustee or director, Key employee | 40 | $0 |
| Alan Somers | Director Trustee or director | 1 | $0 |
| Peter Leidel | Director Trustee or director | 1 | $0 |
| Melissa Clouthier | Secretary Trustee or director, Key employee | 40 | $0 |
| Rebekah Mercer | Director Trustee or director | 1 | $0 |
| Grover Norquist | Director Trustee or director | 1 | $0 |
| Elizabeth Ailes | Director Trustee or director | 1 | $0 |
| Paul Kengor | Director Trustee or director | 40 | $0 |
| Alex Donner | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebekah Mercer | Director Trustee or director | 1 | $0 |
| Melissa Clouthier | Secretary Trustee or director, Key employee | 40 | $0 |
| Peter Leidel | Director Trustee or director | 1 | $0 |
| Paul Kengor | Director Trustee or director | 40 | $0 |
| Elizabeth Ailes | Director Trustee or director | 1 | $0 |
| Grover Norquist | Director Trustee or director | 1 | $0 |
| Robert Luddy | Director Trustee or director | 1 | $0 |
| Sam Dealey | Director Trustee or director | 1 | $0 |
| Paul Charnetzki | Chairman Trustee or director | 1 | $0 |
| Alan Somers | Director Trustee or director | 1 | $0 |
| Emmett Tyrrell Jr | Director Trustee or director, Key employee | 40 | $0 |
| Anthony Saliba | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 122 S ROYAL ST, ALEXANDRIA, VA 22314-3328
- In care of
- % MELISSA CLOUTHIER
- Signed the 990
- MELISSA CLOUTHIER, PUBLISHER
- Phone
- (703) 807-2011
- Website
- spectator.org
- Return prepared by
- LUDWIG BUSINESS CONSULTANTS
Mission
The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies
Program accomplishments
- Supports publication of The American Spectator, a monthly intellectual review of culture. Also provides scholarships and training to journalism students and entry-level working journalists.Expenses $1,680,096
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7002632
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B820)
- Assets (IRS master file)
- $2,142,624
- Income (IRS master file)
- $1,176,890
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,074,345 | $1,914,035 | $2,142,624 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $2,352,263 | $1,856,752 | $3,015,427 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,038,339 | $1,843,038 | $2,561,517 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,595,707 | $1,576,154 | $2,357,419 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7002632).
Questions about THE AMERICAN SPECTATOR FOUNDATION DON RIECK
- What is the EIN of THE AMERICAN SPECTATOR FOUNDATION DON RIECK?
- The employer identification number (EIN) of THE AMERICAN SPECTATOR FOUNDATION DON RIECK is 23-7002632.
- Is THE AMERICAN SPECTATOR FOUNDATION DON RIECK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to THE AMERICAN SPECTATOR FOUNDATION DON RIECK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE AMERICAN SPECTATOR FOUNDATION DON RIECK file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE AMERICAN SPECTATOR FOUNDATION DON RIECK due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE AMERICAN SPECTATOR FOUNDATION DON RIECK last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of THE AMERICAN SPECTATOR FOUNDATION DON RIECK?
- The 990 for the year ended December 31, 2025 lists 13 people; 3 received compensation from the organization, the highest $135,915 (Paul Kengor, Director).
- How much revenue does THE AMERICAN SPECTATOR FOUNDATION DON RIECK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,074,345, expenses of $1,914,035 and total assets of $2,142,624 at year end.
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