Nonprofit · EIN 46-2808766
PUBLIC CHOICE SOCIETY
Tax-exempt · CULLOWHEE, NC 28723
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $156,424 | $112,368 | $44,056 | $124,940 | – | $124,940 |
| December 31, 2024 | 990-EZ | $99,700 | $141,703 | -$42,003 | $80,884 | – | $80,884 |
| December 31, 2023 | 990-EZ | $145,470 | $127,241 | $18,229 | $122,887 | – | $122,887 |
| December 31, 2021 | 990-EZ | $36,536 | $100,406 | -$63,870 | $37,580 | – | $37,580 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $500
- Program service revenue
- $155,924
Expenses
- Benefits paid to members
- $91,100
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $13,059
- Other expenses
- $8,209
- Program services (functional)
- $91,100
Balance sheet and other
- Total assets, start of year
- $80,884
- Total assets, end of year
- $124,940
- Total liabilities, end of year
- –
- Net assets, end of year
- $124,940
- Cash, savings and investments
- $124,940
- Gross receipts
- $156,424
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bryan McCannon | Board Member | 1 | $0 |
| Christian Bjornskov | Board Member | 1 | $0 |
| Edward Lopez | Executive Director | 1 | $0 |
| Georg Vanberg | Secretary | 1 | $0 |
| John Meadowcraft | Board Member | 1 | $0 |
| Peter Calcagno | Treasurer | 1 | $0 |
| Thomas Stratmann | Board Member | 1 | $0 |
| John Aldrich | Board Member | 1 | $0 |
| Mark Crain | President | 1 | $0 |
| Niclas Berggren | Board Member | 1 | $0 |
| Jennifer Murtazashvili | President Elect | 1 | $0 |
| Jeffrey Milyo | Board Member | 1 | $0 |
| Claudia Williamson Kramer | Board Member | 1 | $0 |
| Ryan Yonk | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bryan McCannon | Board Member | 1 | $0 |
| Caitlin Ainsley | Board Member | 1 | $0 |
| Christian Bjornskov | President | 1 | $0 |
| Edward Lopez | Executive Director | 1 | $0 |
| Georg Vanberg | Secretary | 1 | $0 |
| John Meadowcraft | Board Member | 1 | $0 |
| Marek Kaminski | Board Member | 1 | $0 |
| Peter Calcagno | Treasurer | 1 | $0 |
| Thomas Stratmann | Board Member | 1 | $0 |
| John Aldrich | President Elect | 1 | $0 |
| Mark Crain | Board Member | 1 | $0 |
| Gary Wagner | Board Member | 1 | $0 |
| Niclas Berggren | Board Member | 1 | $0 |
| Jennifer Murtazashvili | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 27 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bernard Grofman | Board Member | 1 | $0 |
| Bobbi Herzberg | Board Member | 1 | $0 |
| Bonnie Wilson | Board Member | 1 | $0 |
| Bryan McCannon | Board Member | 1 | $0 |
| Caitlin Ainsley | Board Member | 1 | $0 |
| Charles Plott | Board Member | 1 | $0 |
| Christian Bjornskov | Board Member | 1 | $0 |
| David Skarbek | Board Member | 1 | $0 |
| Dennis Mueller | Board Member | 1 | $0 |
| Edward Lopez | Board Member | 1 | $0 |
| George Vanberg | Board Member | 1 | $0 |
| John Ferejohn | Board Member | 1 | $0 |
| John Ledyard | Board Member | 1 | $0 |
| John Meadowcraft | Board Member | 1 | $0 |
| Lynne Kiesling | Board Member | 1 | $0 |
| Marek Kaminski | Board Member | 1 | $0 |
| Marta Podemska-Mikluch | Board Member | 1 | $0 |
| Michael Munger | Board Member | 1 | $0 |
| Nicholas Miller | Board Member | 1 | $0 |
| Peter Calcagno | Board Member | 1 | $0 |
| Peter Ordeshook | Board Member | 1 | $0 |
| Randall Holcombe | Board Member | 1 | $0 |
| Roger Congleton | Board Member | 1 | $0 |
| Steven Brams | Board Member | 1 | $0 |
| Thomas Stratmann | Board Member | 1 | $0 |
| Vernon Smith | Board Member | 1 | $0 |
| William Shughart | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2021: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Edward Lopez | Executive Director | 5 | $0 |
| Peter Calcagno | Treasurer | 2 | $0 |
| Lynne Kiesling | Director | 1 | $0 |
| Diana Thomas | Director | 1 | $0 |
| Bonnie Wilson | Director | 1 | $0 |
| Daniel Bennett | Director | 1 | $0 |
| David Skarbek | Director | 1 | $0 |
| Kevin Grier | Director | 1 | $0 |
| Jane Wiggins | Executive Assistant | 1 | $0 |
| Jennifer Kodl | Executive Assistant | 1 | $0 |
| Christian Bjornskov | Director | 1 | $0 |
| William Shughart | President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7 KILLIAN BLDG LANE FORSYTH HALL ST, CULLOWHEE, NC 28723-0000
- In care of
- % EDWARD J LOPEZ
- Signed the 990-EZ
- Peter Calcagno, Treasurer
- Website
- www.publicchoicesociety.org
- Return prepared by
- Kathryn M Abraham CPA
Mission
Refer to Schedule O
Program accomplishments
- The Public Choice Society organizes an annual conference and maintains a communications platform, through which members share research papers and correspondence.Expenses $91,100
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-2808766
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B03)
- Assets (IRS master file)
- $124,940
- Income (IRS master file)
- $156,424
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $156,424 | $112,368 | $124,940 | XML |
| 990-EZ | December 2024 | $99,700 | $141,703 | $80,884 | XML |
| 990-EZ | December 2023 | $145,470 | $127,241 | $122,887 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | $36,536 | $100,406 | $37,580 | XML |
| 990-EZ | December 2020 | – | – | – | 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 46-2808766).
Questions about PUBLIC CHOICE SOCIETY
- What is the EIN of PUBLIC CHOICE SOCIETY?
- The employer identification number (EIN) of PUBLIC CHOICE SOCIETY is 46-2808766.
- Is PUBLIC CHOICE SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to PUBLIC CHOICE SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUBLIC CHOICE SOCIETY 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 PUBLIC CHOICE SOCIETY 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 PUBLIC CHOICE SOCIETY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PUBLIC CHOICE SOCIETY?
- The 990-EZ for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does PUBLIC CHOICE SOCIETY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $156,424, expenses of $112,368 and total assets of $124,940 at year end.
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