Nonprofit · EIN 33-0973052
POLICY ISSUES INSTITUTE
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,174,269 | $5,495,572 | -$321,303 | $218,686 | $209,487 | $9,199 |
| December 31, 2024 | 990 | $5,939,355 | $6,403,828 | -$464,473 | $487,941 | $157,439 | $330,502 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,150,325
- Program service revenue
- $0
- Investment income
- $23,944
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $10,000
- Compensation of officers, directors and key employees
- $853,730
- Other salaries and wages
- $14,526
- Salaries, compensation and benefits (total)
- $873,502
- Professional fundraising fees
- $345,942
- Legal fees
- $95
- Accounting fees
- $15,570
- Occupancy
- $4,800
- Travel
- $6,019
- Program services (functional)
- $3,735,356
- Management and general (functional)
- $487,853
- Fundraising (functional)
- $1,272,363
Balance sheet and other
- Total assets, start of year
- $487,941
- Total assets, end of year
- $218,686
- Total liabilities, end of year
- $209,487
- Net assets, end of year
- $9,199
- Publicly traded securities
- $85,663
- Net assets without donor restrictions
- $9,199
- Gross receipts
- $5,174,269
- Employees
- 2
- Year formed
- 2001
- State of legal domicile
- CA
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 |
|---|---|---|---|
| James Lacy | CEO Trustee or director, Officer | 20 | $382,500 |
| Floyd Brown | President Trustee or director, Officer | 20 | $376,750 |
| Lori Klein | Director Trustee or director | 2 | $42,000 |
| Barrett Garcia | Treasurer Officer | 5 | $27,000 |
| Alexander Tomescu | Vice President Officer | 5 | $24,480 |
| Martin Matthews | Director Trustee or director | 0 | $500 |
| Randy Goodwin | Director Trustee or director | 0 | $500 |
| Robert Cambron | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Lacy | CEO Trustee or director, Officer | 20 | $466,750 |
| Floyd Brown | President Trustee or director, Officer | 20 | $409,000 |
| Alexander Tomescu | Vice President Officer | 5 | $45,090 |
| Lori Klein | Director Trustee or director | 0 | $42,000 |
| Barrett Garcia | Treasurer Officer | 5 | $25,500 |
| Martin Matthews | Director Trustee or director | 0 | $500 |
| Robert Cambron | Director Trustee or director | 0 | $500 |
| Randy Goodwin | Director Trustee or director | 0 | $500 |
Address and contacts
- Address (IRS master file)
- 30011 IVY GLENN DR STE 223, LAGUNA NIGUEL, CA 92677-5018
- In care of
- % BARRY GARCIA
- Signed the 990
- Barrett Garcia, Treasurer
- Phone
- (202) 558-6491
- Return prepared by
- Barrett Garcia & Co
Mission
PII has worked over the last two decades to educate and inform the public regarding public policy issues that impact the constitutional order upon which our country was founded. PII is primarily focused on promoting robust First Amendment protections for citizens and exposing judicial overreach that contravenes fundamental American principles such as free speech, freedom of the press, and other natural rights bestowed upon the public by our Constitution. PII similarly has a substantial interest in preventing judicial overreach, especially when that overreach has substantial First Amendment implications.
Program accomplishments
- PII mailed over 257,000 petitions in 2025 to the public, to inform them of important public policy issues, and asking them to send their signed petitions to members of Congress and other government officials. Over 100,000 signed petitions were received by government officials, calling on them to investigate and take action on matters of increased integrity in government that promotes the general welfare of the public.Expenses $3,735,356
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
- 33-0973052
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $218,686
- Income (IRS master file)
- $5,174,269
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $8,473,195 | $8,834,170 | $987,571 | IRS |
| 990 | December 2022 | $9,794,674 | $8,646,712 | $1,514,174 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about POLICY ISSUES INSTITUTE
- What is the EIN of POLICY ISSUES INSTITUTE?
- The employer identification number (EIN) of POLICY ISSUES INSTITUTE is 33-0973052.
- Is POLICY ISSUES INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2001.
- Are donations to POLICY ISSUES INSTITUTE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does POLICY ISSUES INSTITUTE 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 POLICY ISSUES INSTITUTE 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 POLICY ISSUES INSTITUTE 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 POLICY ISSUES INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 8 people; 7 received compensation from the organization, the highest $382,500 (James Lacy, CEO).
- How much revenue does POLICY ISSUES INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,174,269, expenses of $5,495,572 and total assets of $218,686 at year end.
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