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Policy Issues Institute

  • Laguna Niguel, CA
  • Tax-exempt since Aug. 2001
  • EIN: 33-0973052

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$5.94M (2024)

Expenses
$6.4M (2024)

Total Assets
$488k (2024)

Total Liabilities
$157k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,939,355
Expenses
$6,403,828
Net Income
-$464,473
Net Assets
$330,502
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,910,843
99.5%
Program Services $0
Investment Income $28,512
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $989,840
15.5%
Professional Fundraising Fees $485,848
7.6%
Other Salaries and Wages $14,556
0.2%
Assets/Debt
Total Assets $487,941
Total Liabilities $157,439
Net Assets $330,502
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $466,750 $0 $0
Floyd Brown (President) $409,000 $0 $0
Alexander Tomescu (Vice President) $45,090 $0 $0
Lori Klein (Director) $42,000 $0 $0
Barrett Garcia (Treasurer) $25,500 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $500 $0 $0
Randy Goodwin (Director) $500 $0 $0
+ View more people

Document Links

990
Filed on Aug. 14, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,473,195
Expenses
$8,834,170
Net Income
-$360,975
Net Assets
$794,975
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,437,207
99.6%
Program Services $0
Investment Income $35,988
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,019,740
11.5%
Professional Fundraising Fees $415,809
4.7%
Other Salaries and Wages $12,947
0.1%
Assets/Debt
Total Assets $987,571
Total Liabilities $192,596
Net Assets $794,975
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $477,000 $0 $0
James Lacy (Ceo) $473,500 $0 $0
Alexander Tomescu (Vice President) $38,240 $0 $0
Barrett Garcia (Treasurer) $29,000 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $500 $0 $0
Lori Klein (Director) $500 $0 $0
Randy Goodwin (Director) $500 $0 $0
+ View more people

Document Links

990
Filed on Sept. 20, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$9,794,674
Expenses
$8,646,712
Net Income
$1,147,962
Net Assets
$1,155,950
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,814,719
> 100%
Program Services $0
Investment Income -$20,045
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $800,339
9.3%
Professional Fundraising Fees $406,792
4.7%
Other Salaries and Wages $11,704
0.1%
Assets/Debt
Total Assets $1,514,174
Total Liabilities $358,224
Net Assets $1,155,950
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $390,000 $0 $0
James Lacy (Ceo) $355,000 $0 $0
Barrett Garcia (Treasurer) $28,000 $0 $0
Alexander Tomescu (Vice President) $26,339 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $500 $0 $0
Lori Klein (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 27, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,136,020
Expenses
$6,856,806
Net Income
-$720,786
Net Assets
$7,988
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,131,912
99.9%
Program Services $0
Investment Income $4,108
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $833,060
12.1%
Professional Fundraising Fees $335,771
4.9%
Other Salaries and Wages $10,047
0.1%
Assets/Debt
Total Assets $313,706
Total Liabilities $305,718
Net Assets $7,988
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $411,000 $0 $0
James Lacy (Ceo) $378,000 $0 $0
Barrett Garcia (Treasurer) $26,500 $0 $0
Alexander Tomescu (Vice President) $17,560 $0 $0
Martin Matthews (Director) $0 $0 $0
Robert Cambron (Director) $0 $0 $0
Bill Saracino (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 7, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,705,067
Expenses
$6,512,190
Net Income
$1,192,877
Net Assets
$728,773
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,706,094
> 100%
Program Services $0
Investment Income -$1,027
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $661,232
10.2%
Professional Fundraising Fees $407,202
6.3%
Other Salaries and Wages $0
Assets/Debt
Total Assets $879,797
Total Liabilities $151,024
Net Assets $728,773
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $323,000 $0 $0
Floyd Brown (President) $294,000 $0 $0
Barrett Garcia (Treasurer) $24,000 $0 $0
Alexander Tomescu (Vice President) $20,232 $0 $0
Martin Matthews (Director) $0 $0 $0
Robert Cambron (Director) $0 $0 $0
Bill Saracino (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 27, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,265,409
Expenses
$6,440,156
Net Income
-$174,747
Net Assets
-$464,105
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,262,786
100.0%
Program Services $0
Investment Income $2,623
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $641,557
10.0%
Professional Fundraising Fees $407,890
6.3%
Other Salaries and Wages $9,114
0.1%
Assets/Debt
Total Assets $162,477
Total Liabilities $626,582
Net Assets -$464,105
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $312,000 $0 $0
James Lacy (Ceo) $288,000 $0 $0
Barrett Garcia (Treasurer) $24,000 $0 $0
Alexander Tomescu (Vice President) $15,557 $0 $0
Bill Saracino (Director) $1,500 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 17, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,462,767
Expenses
$6,382,497
Net Income
$80,270
Net Assets
-$289,358
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,462,795
> 100%
Program Services $0
Investment Income -$28
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $484,500
7.6%
Professional Fundraising Fees $471,681
7.4%
Other Salaries and Wages $29,671
0.5%
Assets/Debt
Total Assets $290,543
Total Liabilities $579,901
Net Assets -$289,358
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $241,500 $0 $0
Floyd Brown (President) $217,500 $0 $0
Barrett Garcia (Treasurer) $24,000 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $500 $0 $0
Bill Saracino (Director) $500 $0 $0
+ View more people

Document Links

990
Filed on Oct. 15, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,905,651
Expenses
$6,496,435
Net Income
-$590,784
Net Assets
-$369,628
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,903,168
100.0%
Program Services $0
Investment Income $2,483
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $409,583
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $35,228
0.5%
Assets/Debt
Total Assets $400,680
Total Liabilities $770,308
Net Assets -$369,628
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $193,483 $0 $0
Floyd Brown (President) $193,000 $0 $0
Barrett Garcia (Treasurer) $21,600 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $500 $0 $0
Bill Saracino (Director) $500 $0 $0
+ View more people

Document Links

990
Filed on Sept. 4, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,648,985
Expenses
$5,360,929
Net Income
$288,056
Net Assets
$221,156
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,648,985
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $471,600
8.8%
Professional Fundraising Fees $0
Other Salaries and Wages $49,071
0.9%
Assets/Debt
Total Assets $450,974
Total Liabilities $229,818
Net Assets $221,156
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $225,000 $0 $0
James Lacy (Ceo) $225,000 $0 $0
Barrett Garcia (Treasurer) $21,600 $0 $0
Martin Matthews (Director) $0 $0 $0
Robert Cambron (Director) $0 $0 $0
Bill Saracino (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 13, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,737,220
Expenses
$7,171,238
Net Income
-$434,018
Net Assets
-$40,853
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,737,220
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $691,200
9.6%
Professional Fundraising Fees $0
Other Salaries and Wages $71,090
1.0%
Assets/Debt
Total Assets $237,614
Total Liabilities $278,467
Net Assets -$40,853
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $345,000 $0 $0
Floyd Brown (President) $320,000 $0 $0
Barrett Garcia (Treasurer) $23,200 $0 $0
Martin Matthews (Director) $1,000 $0 $0
Robert Cambron (Director) $1,000 $0 $0
Bill Saracino (Director) $1,000 $0 $0
+ View more people

Document Links

990
Filed on Oct. 12, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$10,694,052
Expenses
$10,662,289
Net Income
$31,763
Net Assets
$393,165
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,660,473
99.7%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $33,579
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $626,887
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $66,233
0.6%
Assets/Debt
Total Assets $675,965
Total Liabilities $282,800
Net Assets $393,165
Compensation
Key Employees and Officers Compensation Related Other
James Lacy (Ceo) $325,000 $0 $0
Floyd Brown (President) $276,886 $0 $0
Barrett Garcia (Treasurer) $24,000 $0 $0
Martin Matthews (Director) $1,000 $0 $0
Robert Cambron (Director) $0 $0 $0
Bill Saracino (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 15, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$9,847,270
Expenses
$9,894,426
Net Income
-$47,156
Net Assets
$361,402
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,847,165
100.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $105
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $609,948
6.2%
Professional Fundraising Fees $0
Other Salaries and Wages $37,894
0.4%
Assets/Debt
Total Assets $772,929
Total Liabilities $411,527
Net Assets $361,402
Compensation
Key Employees and Officers Compensation Related Other
Floyd Brown (President) $294,831 $0 $0
James Lacy (Ceo) $293,017 $0 $0
Barrett Garcia (Treasurer) $21,600 $0 $0
Martin Matthews (Director) $500 $0 $0
Robert Cambron (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 17, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,263,606
Expenses
$7,520,101
Net Income
$743,505
Net Assets
$408,558
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,261,417
100.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,189
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $526,592
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $15,860
0.2%
Assets/Debt
Total Assets $865,884
Total Liabilities $457,326
Net Assets $408,558

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,027,716
Expenses
$5,794,682
Net Income
-$766,966
Net Assets
-$334,947
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,981,721
99.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $45,995
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $652,368
11.3%
Professional Fundraising Fees $0
Other Salaries and Wages $5,803
0.1%
Assets/Debt
Total Assets $225,692
Total Liabilities $560,639
Net Assets -$334,947

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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