Policy Issues Institute

EIN: 330973052

Laguna Niguel, CA

Total Revenue
$5,939,355
Total Expenses
$6,403,828
Total Assets
$487,941
Net Assets
$330,502
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2001
Legal Domicile
CA
Phone
2025586491
Tax Period
2024-01-01 to 2024-12-31

Policy Issues Institute, founded in 2001, is a community nonprofit that reported $5.9M in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring.

Mission

Policy Issues Institute (PII) researched and reported on alleged corruption in the federal government including calls for Congressional investigations of potential corruption in the Biden Administration and related petitioning of government officials. PII disseminates information via newsletters and its website on a wide variety of public policy issues. In 2024, PII filed two amici brief with the Supreme Court, in Trump v Anderson, 601 U.S.100 and in Trump v. United States, 603 U.S. 593, cases that involved a states power to disqualify federal candidates for office and the scope of executive privilege. PII also led a campaign in Santa Ana, California, informing citizens of the importance of the legal right to vote possessed only by citizens of the United States, and also helped fund newsletter communications in opposition to a statewide ballot measure to increase the minimum wage.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,910,843
Program Service Revenue $0
Investment Income $28,512
Other Revenue $0
TOTAL REVENUE $5,939,355

Expense Breakdown

Grants Paid $111,450
Salaries & Benefits $1,011,201
Fundraising Expenses $1,758,051
Program Expenses $4,105,057
Other Expenses $4,795,329
TOTAL EXPENSES $6,403,828

Year-over-Year Comparison

2024 2023 Change
Revenue $5,939,355 $8,473,195 -0.3%
Expenses $6,403,828 $8,834,170 -0.3%
Net Income $-464,473 $-360,975 +0.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
6
Independent Members
3
Employees
2
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$946,340
Total Directors
6
$919,250
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
James Lacy CEO 20.00
Officer Director
$466,750 $0 $466,750
Floyd Brown President 20.00
Officer Director
$409,000 $0 $409,000
Alexander Tomescu Vice President 5.00
Officer
$45,090 $0 $45,090
Lori Klein Director 0.00
Director
$42,000 $0 $42,000
Barrett Garcia Treasurer 5.00
Officer
$25,500 $0 $25,500
Martin Matthews Director 0.00
Director
$500 $0 $500
Robert Cambron Director 0.00
Director
$500 $0 $500
Randy Goodwin Director 0.00
Director
$500 $0 $500
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $5,939,355 $6,403,828 $487,941 $-464,473
2023 $8,473,195 $8,834,170 $987,571 $-360,975
2022 $9,794,674 $8,646,712 $1,514,174 $1,147,962
2021 $6,136,020 $6,856,806 $313,706 $-720,786
2020 $7,705,067 $6,512,190 $879,797 $1,192,877
2019 $6,265,409 $6,440,156 $162,477 $-174,747
2018 $6,462,767 $6,382,497 $290,543 $80,270
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