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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 88-2196936

SOUTHWEST PUBLIC POLICY INSTITUTE

Tax-exempt · RIO RANCHO, NM 87144

Financials

$174K$168K2023$120K$119K2024$239K$210K2025
Revenue Expenses · by fiscal year end
Financials of SOUTHWEST PUBLIC POLICY INSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$238,810$210,447$28,363$61,941$12,613$49,328
December 31, 2024990-EZ$120,261$119,173$1,088$27,965$7,000$20,965
December 31, 2023990-EZ$174,330$168,458$5,872$26,602$6,725$19,878
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$204,489
Program service revenue
$0
Investment income
$0
Other revenue
$34,321

Expenses

Grants and similar amounts paid
$3,736
Compensation of officers, directors and key employees
$44,333
Other salaries and wages
$10,675
Salaries, compensation and benefits (total)
$62,123
Professional fundraising fees
$0
Legal fees
$35,372
Accounting fees
$3,500
Travel
$26,211
Depreciation
$223
Program services (functional)
$157,681
Management and general (functional)
$31,454
Fundraising (functional)
$21,312

Balance sheet and other

Total assets, start of year
$27,965
Total assets, end of year
$61,941
Total liabilities, end of year
$12,613
Net assets, end of year
$49,328
Land, buildings and equipment
$4,011
Gross receipts
$238,810
Employees
3
Year formed
2022
State of legal domicile
NM

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
PATRICK M BRENNERPresident
Trustee or director, Officer
40$44,333
TONJA BRANDTChairwoman
Trustee or director
1$0
ZACHARY FORTVice Chairman
Trustee or director
1$0
JOSHUA YOUNGDirector
Trustee or director
1$0
DAIN EHRINGDirector
Trustee or director
1$0
TIM EICHENBERGDirector
Trustee or director
1$0
ARCHANA PANDEYDirector
Trustee or director
1$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
Becky IngogliaChairwoman0$0
Tonja BrandtVice Chairwoman0$0
Patrick M BrennerSecretary0$0
Joshua YoungTreasurer0$0
Megan DeLaRosaDirector0$0
Vicki AlgerDirector0$0
Patrick O'BrienDirector0$0
Greg BrooksDirector0$0
990-EZ for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
Patrick M BrennerPresident and CEO40$64,000
Megan DeLaRosaInterim Chairwoman4$0
Tonja BrandtVice Chairwoman4$0
Joshua YoungTreasurer4$0
Vicki AlgerDirector4$0
Greg BrooksDirector4$0
Patrick O'BrienDirector4$0
Becky IngogliaDirector4$0

Address and contacts

Address (IRS master file)
1745 TIERRA DEL NORTE LOOP, RIO RANCHO, NM 87144-1497
In care of
% PATRICK M BRENNER
Mailing address (990-N for 2022)
6841 Nacelle Road NE, Rio Rancho NM 87144
Principal officer (990 for 2025)
Patrick M Brenner, PO Box 1746, Bernalillo, NM 87004
Principal officer (990-N for 2022)
Patrick Monroe Brenner, 6841 Nacelle Road NE, Rio Rancho NM 87144
Signed the 990
PATRICK M BRENNER, President
Phone
(202) 505-1769
Return prepared by
Howard Sckolnik CPA

Mission

The Southwest Public Policy Institute advances better living through better policy by defending human dignity and promoting financial inclusion, fair credit, affordable housing, and economic opportunity.

990 for the year ended December 31, 2025

Program accomplishments

  • Successfully litigated against the State of New Mexicos Department of Taxation and Revenue for access to public records under the states public records access law. Filed an appeal in the case against the City of Albuquerque for access to the Citys automated speed enforcement program, as part of an on- going effort to prove (or disprove) that geographic positioning of speed cameras could potentially negatively impact minority and low- income drivers. Filed an amicus brief in the Corner Post v. Federal Reserve Board of Governors case, siding with the Fed. Published numerous white papers, including Swipe Right and Rolling
    Expenses $157,681
  • the Dice. Published numerous op-eds, including in The Wall Street Journal, the Washington Post, American Banker, Fox News, and The Washington Times. Attended several conferences as a keynote speaker. Provided legislative testimony and other testimony in Alaska, Oregon, Michigan, New Mexico, and other states.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
88-2196936
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
2022
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B05)
Assets (IRS master file)
$61,941
Income (IRS master file)
$238,810

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$238,810$210,447$61,941IRS
990-EZDecember 2024$120,261$119,173$27,965XML
990-EZDecember 2023$174,330$168,458$26,602XML
990-N for 2022
Officer: Patrick Monroe Brenner
December 31, 2022≤ $50,000 receipts––e-Postcard

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 88-2196936).

Questions about SOUTHWEST PUBLIC POLICY INSTITUTE

What is the EIN of SOUTHWEST PUBLIC POLICY INSTITUTE?
The employer identification number (EIN) of SOUTHWEST PUBLIC POLICY INSTITUTE is 88-2196936.
Is SOUTHWEST PUBLIC POLICY INSTITUTE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to SOUTHWEST PUBLIC POLICY INSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SOUTHWEST PUBLIC POLICY 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 SOUTHWEST PUBLIC POLICY 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 SOUTHWEST PUBLIC POLICY INSTITUTE 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 SOUTHWEST PUBLIC POLICY INSTITUTE?
The 990 for the year ended December 31, 2025 names Patrick M Brenner.
Who are the officers and directors of SOUTHWEST PUBLIC POLICY INSTITUTE?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $44,333 (PATRICK M BRENNER, President).
How much revenue does SOUTHWEST PUBLIC POLICY INSTITUTE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $238,810, expenses of $210,447 and total assets of $61,941 at year end.

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