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Nonprofit · EIN 31-1609511

EDUCATION TAX POLICY INSTITUTE INC

Tax-exempt · COLUMBUS, OH 43235

Financials

$125$29K2023$27$168K2024$0$45K2025
Revenue Expenses · by fiscal year end
Financials of EDUCATION TAX POLICY INSTITUTE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$0$44,698-$44,698$115,835$1,202$114,633
December 31, 2024990$27$167,817-$167,790$160,981$1,650$159,331
December 31, 2023990$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.

NameTitleHours / weekCompensation
TOM PERKINSPRESIDENT
Officer
–$0
CASS FREELANDVICE PRESIDE
Officer
–$0
NICOLE PISCITANITREASURER
Officer
–$0
MALANIA BIRNEYSECRETARY
Officer
–$0
KATHY DEMERSTRUSTEE
Trustee or director
–$0
MARK BOBOTRUSTEE
Trustee or director
–$0
PETER LOVETRUSTEE
Trustee or director
–$0
JENNIFER HOGUETRUSTEE
Trustee or director
–$0
ANTHONY PODOJILTRUSTEE
Trustee or director
–$0
MELISSA CLARKTRUSTEE
Trustee or director
–$0
DAROLD JOHNSONTRUSTEE
Trustee or director
–$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
TOM PERKINSPRESIDENT
Officer
–$0
KATIE JOHNSONPRESIDENT
Officer
–$0
NICOLE PISCITANITREASURER
Officer
–$0
SCOTT PALIDERSECRETARY
Officer
–$0
KATHY DEMERSTRUSTEE
Trustee or director
–$0
MARK BOBOTRUSTEE
Trustee or director
–$0
DEBORAH TRZECIAKTRUSTEE
Trustee or director
–$0
JENNIFER HOGUETRUSTEE
Trustee or director
–$0
ANTHONY PODOJILTRUSTEE
Trustee or director
–$0
MELISSA CLARKTRUSTEE
Trustee or director
–$0
DAROLD JOHNSONTRUSTEE
Trustee or director
–$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
TOM PERKINSPRESIDENT
Officer
–$0
KATIE JOHNSONVICE PRESIDE
Officer
–$0
NICOLE PISCITANITREASURER
Officer
–$0
SCOTT PALIDERSECRETARY
Officer
–$0
KATHY DEMERSTRUSTEE
Trustee or director
–$0
MARK BOBOTRUSTEE
Trustee or director
–$0
DEBORAH TRZECIAKTRUSTEE
Trustee or director
–$0
JENNIFER HOGUETRUSTEE
Trustee or director
–$0
ANTHONY PODOJILTRUSTEE
Trustee or director
–$0
MELISSA CLARKTRUSTEE
Trustee or director
–$0
DAROLD JOHNSONTRUSTEE
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
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.

990 for the year ended December 31, 2025

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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)
Assets (IRS master file)
$115,835

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$0$44,698$115,835IRS
990December 2024$27$167,817$160,981IRS
990December 2023$125$29,224$329,781XML
990December 2022$199,389$186,991$356,325IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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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