Nonprofit · EIN 52-2079266
PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC
Tax-exempt · WASHINGTON, DC 20015
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,296,247 | $1,147,565 | $148,682 | $495,492 | $8,162 | $487,330 |
| December 31, 2024 | 990 | $1,016,238 | $1,121,856 | -$105,618 | $345,637 | $6,989 | $338,648 |
| December 31, 2023 | 990 | $948,231 | $979,972 | -$31,741 | $479,929 | $13,599 | $466,330 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,295,000
- Program service revenue
- $0
- Investment income
- $1,247
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $891
- Compensation of officers, directors and key employees
- $907,420
- Salaries, compensation and benefits (total)
- $945,771
- Professional fundraising fees
- $0
- Accounting fees
- $20,055
- Occupancy
- $2,040
- Travel
- $3,954
- Program services (functional)
- $979,999
- Management and general (functional)
- $94,770
- Fundraising (functional)
- $72,796
Balance sheet and other
- Total assets, start of year
- $345,637
- Total assets, end of year
- $495,492
- Total liabilities, end of year
- $8,162
- Net assets, end of year
- $487,330
- Net assets without donor restrictions
- $487,330
- Gross receipts
- $1,296,247
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1998
- State of legal domicile
- DC
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 | Other / benefits |
|---|---|---|---|---|
| LAWRENCE J SPIWAK | PRESIDENT Trustee or director, Officer | 40 | $364,500 | $89,210 |
| GEORGE FORD PHD | SENIOR VICE-PRESIDENT/CHIEF ECONOMIST Trustee or director, Officer | 40 | $364,500 | $89,210 |
| DARYL BASSETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JERRY B DUVALL | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAWRENCE J SPIWAK | PRESIDENT Trustee or director, Officer | 40 | $351,000 | $86,076 |
| GEORGE FORD PHD | SENIOR VICE-PRESIDENT/CHIEF ECONOMIST Trustee or director, Officer | 40 | $351,000 | $86,076 |
| DARYL BASSETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JERRY B DUVALL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT B EKELUND JR | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LAWRENCE J SPIWAK | PRESIDENT Trustee or director, Officer | 40 | $315,300 | $79,138 |
| GEORGE FORD PHD | SENIOR VICE-PRESIDENT/CHIE Trustee or director, Officer | 40 | $315,300 | $79,138 |
| JERRY B DUVALL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBERT B EKELUND JR | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DARYL BASSETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5335 WISCONSIN AVENUE NW, WASHINGTON, DC 20015-2030
- In care of
- % LAWRENCE J SPIWAK
- Principal officer (990 for 2025)
- LAWRENCE J SPIWAK, 5335 WISCONSIN AVENUE NORTHWEST 4, WASHINGTON, DC 20015
- Signed the 990
- LAWRENCE J SPIWAK, PRESIDENT
- Phone
- (202) 274-0235
- Website
- WWW.PHOENIX-CENTER.ORG
- Return prepared by
- CITRIN COOPERMAN ADVISORS LLC
Mission
THE PHOENIX CENTER WAS ESTABLISHED IN 1998 WITH A MISSION TO PROVIDE INDEPENDENT ASSESSMENTS OF THE ECONOMIC AND MATERIAL IMPLICATIONS OF REGULATORY AND ECONOMIC POLICY IN THE U.S. AND ABROAD. TO ACHIEVE THIS GOAL, THE CENTER SUPPORTS OBJECTIVE, SOLUTIONS-BASED ACADEMIC RESEARCH UNENCUMBERED BY POLITICAL HYPERBOLE, PARTISANSHIP, AND IDEOLOGICAL AGENDAS. ITS WORK IS GROUNDED IN FACT, LAW, AND ECONOMIC THEORY.
Program accomplishments
- THE PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES (WWW.PHOENIX-CENTER.ORG) IS A NON-PROFIT 501(C)(3) RESEARCH ORGANIZATION THAT STUDIES BROAD PUBLIC-POLICY ISSUES RELATED TO GOVERNANCE, SOCIAL AND ECONOMIC CONDITIONS, WITH A PARTICULAR EMPHASIS ON THE LAW AND ECONOMICS OF THE DIGITAL AGE. IN 2025, THE PHOENIX CENTER MAINTAINED A ROBUST RESEARCH AGENDA WHICH CONTRIBUTED POSITIVELY TO THE POLICY DEBATE. ALL OF THE PHOENIX CENTER'S RESEARCH MAY BE DOWNLOADED FREE FROM ITS WEBPAGE AND FROM THE SOCIAL SCIENCE RESEARCH NETWORK.KEY PUBLICATIONS IN 2025:- ONE (1) POLICY PAPER.- NINE (9) POLICY BULLETINS.- SIX (6) POLICY PERSPECTIVES.- TWO (2) LAW AND ECONOMICS IN BRIEFS.- FOUR PHOENIX CENTER PAPERS WERE PUBLISHED OR ACCEPTED FOR PUBLICATION IN PEER-REVIEWED ACADEMIC JOURNALS, INCLUDING CONCURRENCES, THE FEDERAL COMMUNICATIONS LAW JOURNAL, THE JOURNAL OF REGIONAL ECONOMICS AND PUBLIC CHOICE.- PHOENIX CENTER STAFF HAD SEVEN (7) OP-EDS AND ESSAYS IN AN ASSORTMENT OF OUTLETS, INCLUDING THE YALE JOURNAL ON REGULATION AND THE FEDERALIST SOCIETY BLOG.- PHOENIX CENTER STAFF AUTHORED A CHAPTER IN THE FORTHCOMING RESEARCH HANDBOOK ON DIGITAL REGULATORY AGENCIES (EDWARD ELGAR).IN 2025, CITATIONS TO PHOENIX CENTER RESEARCH COULD BE FOUND IN ACADEMIC JOURNALS SUCH AS ECONOMIC INQUIRY, JOURNAL OF ECONOMIC GEOGRAPHY, THE REVIEW OF INDUSTRIAL ORGANIZATION, JOURNAL OF FINANCIAL STABILITY, THE INTERNATIONAL JOURNAL OF ELECTRONIC COMMERCE, TELECOMMUNICATIONS POLICY, INFORMATION ECONOMICS AND POLICY, INFORMATION & MEDIA, PUBLIC OPINION QUARTERLY, INTERNATIONAL JOURNAL OF FINANCE & ECONOMICS, INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, TECHNOLOGY IN SOCIETY, FRANCHISE LAW JOURNAL, JOURNAL OF CULTURAL ANALYSIS AND SOCIAL CHANGE, THE INTERNATIONAL JOURNAL OF PSYCHIATRY IN MEDICINE, FRONTIERS IN PUBLIC HEALTH, THE INTERNATIONAL JOURNAL OF PUBLIC HEALTH, THE INTERNATIONAL JOURNAL OF INNOVATION STUDIES, BEHAVIOR & INFORMATION TECHNOLOGY, CURRENT ISSUES IN TOURISM, NOTRE DAME JOURNAL ON EMERGING TECHNOLOGIES, MITCHELL HAMLINE LAW JOURNAL OF PUBLIC POLICY AND PRACTICE, THE HOUSTON LAW REVIEW AND THE TEXAS TECH LAW REVIEW, AMONG OTHERS.PHOENIX CENTER STAFF WERE INVITED TO PRESENT OUR RESEARCH AT A VARIETY OF CONFERENCES THIS YEAR, INCLUDING PARTICIPATING ON A PANEL AT THE NARUC WINTER POLICY SUMMIT, SPEAKING AT A CONFERENCE SPONSORED BY TECHFREEDOM AND CEI ENTITLED "BURNING THE HOUSE DOWN TO ROAST THE PIG: CONSTITUTIONAL LIMITS OF FTC, FCC AND DOJ INTERFERENCE IN MEDIA AND SPEECH," PARTICIPATING IN A CAPITOL HILL SEMINAR SPONSORED BY THE GW COMPETITION & INNOVATION LAB ENTITLED "FREE SPEECH AND ANTITRUST: WHO CONTROLS THE PUBLIC SQUARE?", MODERATING A FEDERALIST SOCIETY WEBINAR ENTITLED "LITIGATION UPDATE: FTC V. MICROSOFT, AND PARTICIPATING IN A ROUNDTABLE SPONSORED BY THE UNIVERSITY OF PENNSYLVANIA LAW SCHOOL ENTITLED "THE NEW VIDEO MARKETPLACE: UPDATING THE LAW FOR CHANGING TIMES?"THE PHOENIX CENTER FILED TWO (2) AMICUS BRIEFS WITH ASSORTED COURTS.BOTH THE CENTER'S CHIEF ECONOMIST AND PRESIDENT REMAIN IN THE TOP 1% OF DOWNLOADED AUTHORS ON THE SOCIAL SCIENCE RESEARCH NETWORK.KEY LEADERSHIP ROLES:- LAWRENCE SPIWAK (PRESIDENT) SERVES AS CO-CHAIR OF FEDERAL COMMUNICATIONS BAR ASSOCIATION'S COMMITTEE FOR THE FEDERAL COMMUNICATIONS LAW JOURNAL AND ALSO SERVES ON BOTH THE FEDERALIST SOCIETY'S TELECOMMUNICATIONS AND ANTITRUST PRACTICE EXECUTIVE COMMITTEES.THE ORGANIZATION MAINTAINS ITS COMMITMENT TO PROVIDING INDEPENDENT, ANALYTICAL RIGOR TO POLICY DEBATES, EMPHASIZING FACT-BASED RESEARCH OVER POLITICAL RHETORIC. THEIR WORK SPANS BROAD PUBLIC POLICY ISSUES RELATED TO GOVERNANCE AND SOCIOECONOMIC CONDITIONS, WITH PARTICULAR ATTENTION TO THE DIGITAL AGE'S LEGAL AND ECONOMIC CHALLENGES. THE PHOENIX CENTER CONTINUES TO PROMOTE PUBLIC CONFIDENCE IN DEMOCRATIC PROCESSES AND THE FREE ENTERPRISE SYSTEM WHILE FOSTERING OPEN DEBATE ABOUT FUTURE POLICY DIRECTIONS.Expenses $979,999 · grants $891
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
- 52-2079266
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R05)
- Assets (IRS master file)
- $495,492
- Income (IRS master file)
- $1,296,247
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,296,247 | $1,147,565 | $495,492 | XML |
| 990 | December 2024 | $1,016,238 | $1,121,856 | $345,637 | XML |
| 990 | December 2023 | $948,231 | $979,972 | $479,929 | XML |
| 990 | December 2022 | $902,952 | $848,554 | $501,907 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 52-2079266).
Questions about PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC
- What is the EIN of PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC?
- The employer identification number (EIN) of PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC is 52-2079266.
- Is PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC 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 PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES 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 PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES 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 PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC?
- The 990 for the year ended December 31, 2025 names LAWRENCE J SPIWAK.
- Who are the officers and directors of PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $364,500 (LAWRENCE J SPIWAK, PRESIDENT).
- How much revenue does PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,296,247, expenses of $1,147,565 and total assets of $495,492 at year end.
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