Nonprofit · EIN 31-1609511
EDUCATION TAX POLICY INSTITUTE INC
Tax-exempt · COLUMBUS, OH 43235
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $44,698 | -$44,698 | $115,835 | $1,202 | $114,633 |
| December 31, 2024 | 990 | $27 | $167,817 | -$167,790 | $160,981 | $1,650 | $159,331 |
| December 31, 2023 | 990 | $125 | $29,224 | -$29,099 | $329,781 | $2,660 | $327,121 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $7,140
- Program services (functional)
- $36,385
- Management and general (functional)
- $8,313
Balance sheet and other
- Total assets, start of year
- $160,981
- Total assets, end of year
- $115,835
- Total liabilities, end of year
- $1,202
- Net assets, end of year
- $114,633
- Net assets without donor restrictions
- $114,633
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 1997
- State of legal domicile
- OH
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 |
|---|---|---|---|
| TOM PERKINS | PRESIDENT Officer | – | $0 |
| CASS FREELAND | VICE PRESIDE Officer | – | $0 |
| NICOLE PISCITANI | TREASURER Officer | – | $0 |
| MALANIA BIRNEY | SECRETARY Officer | – | $0 |
| KATHY DEMERS | TRUSTEE Trustee or director | – | $0 |
| MARK BOBO | TRUSTEE Trustee or director | – | $0 |
| PETER LOVE | TRUSTEE Trustee or director | – | $0 |
| JENNIFER HOGUE | TRUSTEE Trustee or director | – | $0 |
| ANTHONY PODOJIL | TRUSTEE Trustee or director | – | $0 |
| MELISSA CLARK | TRUSTEE Trustee or director | – | $0 |
| DAROLD JOHNSON | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM PERKINS | PRESIDENT Officer | – | $0 |
| KATIE JOHNSON | PRESIDENT Officer | – | $0 |
| NICOLE PISCITANI | TREASURER Officer | – | $0 |
| SCOTT PALIDER | SECRETARY Officer | – | $0 |
| KATHY DEMERS | TRUSTEE Trustee or director | – | $0 |
| MARK BOBO | TRUSTEE Trustee or director | – | $0 |
| DEBORAH TRZECIAK | TRUSTEE Trustee or director | – | $0 |
| JENNIFER HOGUE | TRUSTEE Trustee or director | – | $0 |
| ANTHONY PODOJIL | TRUSTEE Trustee or director | – | $0 |
| MELISSA CLARK | TRUSTEE Trustee or director | – | $0 |
| DAROLD JOHNSON | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM PERKINS | PRESIDENT Officer | – | $0 |
| KATIE JOHNSON | VICE PRESIDE Officer | – | $0 |
| NICOLE PISCITANI | TREASURER Officer | – | $0 |
| SCOTT PALIDER | SECRETARY Officer | – | $0 |
| KATHY DEMERS | TRUSTEE Trustee or director | – | $0 |
| MARK BOBO | TRUSTEE Trustee or director | – | $0 |
| DEBORAH TRZECIAK | TRUSTEE Trustee or director | – | $0 |
| JENNIFER HOGUE | TRUSTEE Trustee or director | – | $0 |
| ANTHONY PODOJIL | TRUSTEE Trustee or director | – | $0 |
| MELISSA CLARK | TRUSTEE Trustee or director | – | $0 |
| DAROLD JOHNSON | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 8050 N HIGH ST STE 100, COLUMBUS, OH 43235-6481
- Principal officer (990 for 2025)
- TOM PERKINS, 8050 NORTH HIGH STREET, SUITE 150, COLUMBUS, OH 43235
- Signed the 990
- NICOLE PISCITANI, TREASURER
- Phone
- (614) 540-4000
- Website
- WWW.OEPIOHIO.ORG
- Return prepared by
- OLES AND ASSOCIATES LLC
Mission
TO EDUCATE AND ACT AS AN CLEARINGHOUSE FOR LEGISLATORS, STATE AND LOCAL POLICY MAKERS, THE MEDIA, AND THE PUBLIC ON THE POTENTIAL EFFECTS OF CHANGES TO TAX POLICY ON SCHOOL DISTRICTS AND OTHER LOCAL GOVERNMENT SERVICES IN OHIO.
Program accomplishments
- RESEARCHING AND REPORTING THE POTENTIAL IMPACT OF TAX POLICY CHANGES ON SCHOOL DISTRICTS AND LOCAL GOVERNMENT REVENUES, WHICH INVOLVES CONSULTING WITH EXPERTS IN TAX ANALYSIS AND TAX POLICY TO EVALUATE PROPOSED LEGISLATION, AND PUBLISHING THE RESULTS AND DISSEMINATING INFORMATION TO MEMBERS.Expenses $36,385
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 31-1609511
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W22)
- Assets (IRS master file)
- $115,835
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $44,698 | $115,835 | IRS |
| 990 | December 2024 | $27 | $167,817 | $160,981 | IRS |
| 990 | December 2023 | $125 | $29,224 | $329,781 | XML |
| 990 | December 2022 | $199,389 | $186,991 | $356,325 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 31-1609511).
Questions about EDUCATION TAX POLICY INSTITUTE INC
- What is the EIN of EDUCATION TAX POLICY INSTITUTE INC?
- The employer identification number (EIN) of EDUCATION TAX POLICY INSTITUTE INC is 31-1609511.
- Is EDUCATION TAX POLICY INSTITUTE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to EDUCATION TAX POLICY INSTITUTE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EDUCATION TAX POLICY INSTITUTE INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EDUCATION TAX POLICY INSTITUTE INC 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 EDUCATION TAX POLICY INSTITUTE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of EDUCATION TAX POLICY INSTITUTE INC?
- The 990 for the year ended December 31, 2025 names TOM PERKINS.
- Who are the officers and directors of EDUCATION TAX POLICY INSTITUTE INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does EDUCATION TAX POLICY INSTITUTE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $44,698 and total assets of $115,835 at year end.
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