TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LAWRENCE J SPIWAK......................................................................
PRESIDENT

40.00
.................

252,000

33,793

(2) GEORGE FORD PHD......................................................................
SR.VP/CHIEF ECONOMIST

40.00
.................

250,000

33,793

(3) JERRY B DUVALL......................................................................
DIRECTOR

2.00
.................

(4) ROBERT B EKELUND JR......................................................................
DIRECTOR

2.00
.................

(5) DARYL BASSETT......................................................................
DIRECTOR

2.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

PHOENIX CENTER FOR ADVANCED LEGAL & ECON
PUBLIC POLICY STUDIES INC

Employer identification number

52-2079266

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ))

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ..............

Provide the following information about the supported organization(s).

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2015

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) ....	810,000	603,250	519,595	755,000	666,540	3,354,385
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	810,000	603,250	519,595	755,000	666,540	3,354,385
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..						2,533,077
6	Public support. Subtract line 5 from line 4.						821,308

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
7	Amounts from line 4..	810,000	603,250	519,595	755,000	666,540	3,354,385
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	258	208	200	219	124	1,009
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10.						3,355,394

Gross receipts from related activities, etc. (see instructions) ..................

447,678

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) .........

24.480 %

Public support percentage for 2014 Schedule A, Part II, line 14 ...............

24.010 %

16a

33 1/3% support test—2015. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2014. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2015. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2014. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2015

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513...
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2014 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2015 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2014 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2015. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2014. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2015

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2015

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2015

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2015

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2015 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2015	(iii) Distributable Amount for 2015
1 Distributable amount for 2015 from Section C, line 6
2 Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2015:
a
b
c
d From 2013.......
e From 2014.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2015 distributable amount
i Carryover from 2010 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2015 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2015 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2016. Add lines 3j and 4c.
8 Breakdown of line 7:
a
b
c Excess from 2013.......
d From 2014.......
e From 2015.......

Schedule A (Form 990 or 990-EZ) (2015)

Schedule A (Form 990 or 990-EZ) 2015

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
PART VI - SUPPLEMENTAL INFORMATION	PLEASE SEE NARRATIVE ON SCHEDULE O LABELED AS "FACTS AND CIRCUNSTANCES"

Schedule A (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred on prior Form 990
1LAWRENCE J SPIWAKPRESIDENT	(i) (ii)	162,000 ------------- 0	90,000 ------------- 0	0 ------------- 0	0 ------------- 0	33,793 ------------- 0	285,793 ------------- 0	0 ------------- 0
2GEORGE FORD PHDSR.VP/CHIEF ECONOMIST	(i) (ii)	162,000 ------------- 0	88,000 ------------- 0	0 ------------- 0	0 ------------- 0	33,793 ------------- 0	283,793 ------------- 0	0 ------------- 0

Return Reference	Explanation
PART I, LINE 7	A BONUS WAS PAID IN 2015 BASED ON PERFORMANCE.

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

PHOENIX CENTER FOR ADVANCED LEGAL & ECON
PUBLIC POLICY STUDIES INC

Employer identification number

52-2079266

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	REVIEW OF FORM 990 THE BOARD OF DIRECTORS HAVE DELEGATED REVIEW OF THE FORM 990 TO THE PRESIDENT/TREASURER.
FORM 990, PART VI, SECTION C, LINE 18	AVAILABILITY OF DOCUMENTS THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 WILL BE MADE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. IT DOES PROVIDE ITS GOVERNING DOCUMENTS AND FORM 990 UPON REQUEST.
FACTS AND CIRCUMSTANCS TEST	I. FACTS AND CIRCUMSTANCES ALTHOUGH THE PHOENIX CENTER DOES NOT MEET THE SAFE HARBOR TEST FOR PUBLIC SUPPORT (33-1/3%) IN 2014, IT BELIEVES THAT THE FOLLOWING FACTS AND CIRCUMSTANCES SUPPORT THE ORGANIZATION'S CONTINUANCE AS A PUBLIC CHARITY. THE PHOENIX CENTER HAS GROWN AND DEVELOPED SINCE ITS INCEPTION TO BECOME A VOICE FOR CONSUMER WELFARE BY PROMOTING FREE MARKETS, COMPETITION AND INDIVIDUAL FREEDOM AND LIBERTY. THE PHOENIX CENTER WAS FORMED TO STUDY BROAD PUBLIC-POLICY ISSUES RELATED TO GOVERNANCE, SOCIAL AND ECONOMIC CONDITIONS, WITH A PARTICULAR EMPHASIS ON THE LAW AND ECONOMICS OF THE DIGITAL AGE. DURING ITS EXISTENCE, THE PHOENIX CENTER WAS BUSY ACCOMPLISHING THESE OBJECTIVES BY: " AUTHORING OVER ONE HUNDRED SCHOLARLY PAPERS, MANY OF WHICH WERE PUBLISHED IN LEADING ACADEMIC JOURNALS; " CONDUCTING A STUDY FOR THE UNITED STATES DEPARTMENT OF COMMERCE ON THE "VALLEY OF DEATH" FOR BASIC RESEARCH; " PARTICIPATING IN A UNITED STATES DEPARTMENT OF STATE TRIP TO MANILA AND HANOI AS PART OF PRESIDENT BUSH'S "DIGITAL FREEDOM INITIATIVE" TO TALK ABOUT UNIVERSAL SERVICE AND BROADBAND DEPLOYMENT; " DEVELOPING A NEW "BROADBAND ADOPTION INDEX" WITH THE GENEROUS SPONSORSHIP OF THE GOVERNMENT OF PORTUGAL AND ADDITIONAL SUPPORT BY THE GOVERNMENT OF BRAZIL THAT WAS REPUBLISHED IN THE FEDERAL COMMUNICATIONS LAW JOURNAL; " PARTICIPATING IN A UNITED STATES DEPARTMENT OF STATE CONFERENCE IN GHANA ON THE BENEFITS OF BROADBAND DEPLOYMENT; " ADVISING THE GOVERNMENT OF PERU, UNDER THE AUSPICES OF THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID), ON TELECOMMUNICATIONS AND BROADBAND POLICIES; " SERVING AT THE REQUEST OF THE CHAIRMAN OF THE FEDERAL COMMUNICATIONS COMMISSION FOR THREE YEARS (INCLUDING ACTING AS CHAIRMAN) OF THE NORTH AMERICAN NUMBERING COUNCIL (THE FEDERAL ADVISORY BOARD CHARGED WITH ADVISING THE FEDERAL COMMUNICATIONS COMMISSION ON TELEPHONE NUMBERING ISSUES) (HTTP://WWW.FCC.GOV/WCB/CPD/NANC/NANCBACK.HTML); " TESTIFYING BEFORE THE UNITED STATES CONGRESS, AND THE FEDERAL COMMUNICATIONS COMMISSION, AMONG OTHER FEDERAL, STATE, LOCAL AND INTERNATIONAL GOVERNMENTAL ENTITIES; AND " HOLDING VARIOUS BRIEFINGS AND SYMPOSIA TO DISCUSS THE PHOENIX CENTER'S RESEARCH, IN ADDITION TO PARTICIPATING IN VARIOUS OTHER ACADEMIC CONFERENCES. " IN 2015 SPECIFICALLY, THE PHOENIX CENTER, AMONG OTHER THINGS, AUTHORED SIX (6) SCHOLARLY PAPERS; HAD THREE (3) PAPERS PUBLISHED OR ACCEPTED FOR PUBLICATION IN ACADEMIC JOURNALS; HAD SEVEN (7) "MINI-PAPERS" (COMPLETE WITH FOOTNOTES) PUBLISHED BY BLOOMBERG LAW; PUBLISHED TEN (10) OP-EDS; SPONSORED FIVE (5) PHOENIX CENTER EVENTS; PUBLISHED AN ESSAY FOR THE U.S CHAMBER OF COMMERCE ON THE EFFECTS OF THE FCC'S OPEN INTERNET ORDER ON PRIVACY REGULATION AND INVESTMENT FOR THE "INTERNET OF THINGS; PRESENTED A SIGNIFICANT PAPER ON COPYRIGHT AT THE PRESTIGIOUS TELECOMMUNICATIONS POLICY RESEARCH CONFERENCE ("TPRC"); AND FILED AN AMICUS BRIEF IN OPEN INTERNET ORDER APPEAL AT THE D.C. CIRCUIT COURT OF APPEALS. THE TOPICS COVERED IN 2015 WERE WIDE AND VARIED. FOR EXAMPLE, IN TELECOM ALONE, THE PHOENIX CENTER FOCUSED ON (AMONG OTHER RELATED TOPICS) "ISSUE BUNDLING" AT THE FCC, PRIVACY, NET NEUTRALITY, SPECTRUM, INVESTMENT, SPECIAL ACCESS AND MUNICIPAL BROADBAND. THE PHOENIX CENTER ALSO HEAVILY FOCUSED ON INTELLECTUAL PROPERTY, INCLUDING COPYRIGHT AND DIGITAL PIRACY. IN ADDITION, THE PHOENIX CENTER AUTHORED COMPREHENSIVE EMPIRICAL STUDY SHOWING THAT INTRA-BRAND COMPETITION AMONG RETAIL AUTO DEALERS SAVES CONSUMERS SIGNIFICANT MONEY, A FACT FOR WHICH THERE IS SURPRISINGLY SCANT EVIDENCE. PHOENIX CENTER STAFF WERE ALSO INVITED TO SPEAK AT A VARIETY OF CONFERENCES IN 2015. FOR EXAMPLE, PHOENIX CENTER PRESIDENT LARRY SPIWAK SPOKE AT A CONFERENCE SPONSORED BY THE US CHAMBER OF COMMERCE FOUNDATION ON THE INTERNET OF THINGS. NOT TO BE OUTDONE, PHOENIX CENTER CHIEF ECONOMIST DR. GEORGE FORD SPOKE ON A PANEL WITH MUSIC LEGEND TODD RUNDGREN AT TODD'S SPIRIT OF HARMONY FOUNDATION SYMPOSIUM IN LITTLE ROCK ARKANSAS ON THE MORAL IMPERATIVE OF MUSIC EDUCATION. FINALLY, THE PHOENIX CENTER RECEIVED MANY ACCOLADES AND RECOGNITION FOR ITS WORK IN 2015. TO NAME JUST A FEW, PHOENIX CENTER PRESIDENT SPIWAK WAS APPOINTED TO THE TPRC PROGRAM COMMITTEE, AND ALABAMA GOVERNOR ROBERT BENTLEY APPOINTED PHOENIX CENTER CHIEF ECONOMIST DR. GEORGE FORD TO THE ALABAMA ADVISORY BOARD ON BROADBAND. IN ADDITION, PHOENIX CENTER PRESIDENT LARRY SPIWAK WAS AGAIN ASKED TO SERVE AS CO-CHAIR OF FEDERAL COMMUNICATIONS LAW JOURNAL COMMITTEE OF THE FEDERAL COMMUNICATIONS BAR ASSOCIATION. MOREOVER, JUST AS IN YEARS BEFORE, PHOENIX CENTER CHIEF ECONOMIST DR. GEORGE FORD REMAINS AMONG THE TOP 1% OF AUTHORS DOWNLOADED ON THE SOCIAL SCIENCE RESEARCH NETWORK ("SSRN"); WHILE PHOENIX CENTER PRESIDENT LARRY SPIWAK REMAINS AMONG THE TOP 1.4% OF AUTHORS DOWNLOADED ON THE SSRN. AND, AS ALWAYS, THE PHOENIX CENTER'S RESEARCH WAS CITED EXTENSIVELY BY POLICYMAKERS, IN THE ACADEMIC LITERATURE AND BY THE PRESS IN 2015. (PHOENIX CENTER PRESIDENT LARRY SPIWAK EVEN GOT TO APPEAR ON SEVERAL NATIONAL RADIO SHOWS.) ALL OF THE PHOENIX CENTER'S RESEARCH MAY BE DOWNLOADED FREE BY THE PUBLIC BOTH FROM THE PHOENIX CENTER'S WEBSITE (WWW.PHOENIX-CENTER.ORG) AND FROM THE SOCIAL SCIENCE RESEARCH NETWORK (WWW.SSRN.COM), WHERE PHOENIX CENTER CHIEF ECONOMIST DR. GEORGE FORD AND PHOENIX CENTER PRESIDENT LAWRENCE J. SPIWAK ARE IN THE TOP ONE AND ONE AND A HALF PERCENT OF AUTHORS DOWNLOADED, RESPECTIVELY. UNDER ITS CURRENT FUNDRAISING MODEL, THE PHOENIX CENTER PREPARES A LIST OF VARIOUS TOPICS IT INTENDS TO ADDRESS IN THE COMING YEAR IN ITS ANNUAL REPORT AND SOLICITS GENERAL SUPPORT FROM PUBLIC, CORPORATE AND INDIVIDUAL CONTRIBUTORS. AS THE YEAR PROGRESSES AND THE DEBATE EVOLVES, NEW OR EXPANDED TOPICS ARISE AND FUNDING FOR THESE PROJECTS IS ALSO SOLICITED. II. CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS THE PHOENIX CENTER HAS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS. WITH RESPECT TO CONTRIBUTIONS, THE PHOENIX CENTER REGULARLY AND ACTIVELY SOLICITS CONTRIBUTIONS THROUGH ITS WEB-SITE, BUSINESS ASSOCIATES, ACQUAINTANCES AND OTHERS. IT ALSO SOLICITS GENERAL SUPPORT CONTRIBUTIONS THROUGH PUBLISHING OF ITS AGENDA OF UPCOMING TOPICS. III. OTHER FACTS AND CIRCUMSTANCES ON HOW WE BENEFIT THE GENERAL PUBLIC: THE PHOENIX CENTER CONTINUES TO SERVE THE INTERESTS OF THE GENERAL PUBLIC BY: " SERVING AS A CLEARING HOUSE OF IDEAS AND AS A FREE SOURCE FOR ACADEMIC RESEARCH IN ORDER TO RAISE THE LEVEL OF PUBLIC DIALECTIC; " WEBSITE VISITORS CAN AVAIL AT NO COST A VARIETY OF RESEARCH TOOLS, INCLUDING PHOENIX CENTER POLICY PAPERS, PHOENIX CENTER POLICY BULLETINS, AND PHOENIX CENTER POLICY PERSPECTIVES; " AS A RESEARCH ORGANIZATION, THE PHOENIX CENTER DOES NOT LOBBY, FILE COMMENTS AT REGULATORY AGENCIES, OR JOIN ADVOCACY COALITIONS. AS SUCH, GIVEN OUR DISPASSIONATE AND "NEUTRAL" ROLE AND REPUTATION FOR RIGOROUS ANALYSIS, PHOENIX CENTER STAFF ARE OFTEN ASKED TO SERVE ON GOVERNMENT ADVISORY BOARDS, PARTICIPATE IN GOVERNMENT SPONSORED TRIPS AND EVENTS, AND TO TESTIFY BEFORE GOVERNMENT AGENCIES AND CONGRESS; AND " SPONSORING PROGRAMS, LECTURES AND CONFERENCES WHICH ARE OPEN TO THE GENERAL PUBLIC AT NO COST. IV. BOARD OF DIRECTORS THE BOARD OF DIRECTORS IS PUBLIC IN NATURE AND REPRESENTS PERSONS FROM VARIOUS PROFESSIONS WHOSE COMMONALITY IS IN SHARING THE PHOENIX CENTER'S MISSION AND GOALS. THESE PERSONS ARE NOT RELATED PARTIES. A LISTING OF OUR CURRENT BOARD AND THEIR RESUMES ARE AS FOLLOWS: A. LAWRENCE J. SPIWAK: PRESIDENT MR. SPIWAK IS A PROLIFIC AUTHOR WHOSE SCHOLARLY BOOKS AND PAPERS ARE FREQUENTLY CITED BY POLICYMAKERS AROUND THE WORLD, INCLUDING THE UNITED STATES FEDERAL COMMUNICATIONS COMMISSION, THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION, THE UNITED STATES FEDERAL TRADE COMMISSION, THE UNITED STATES DEPARTMENT OF STATE, THE UNITED STATES DEPARTMENT OF COMMERCE, THE UNITED STATES CODE ANNOTATED, THE CONGRESSIONAL RESEARCH SERVICE, AMERICAN JURISPRUDENCE (2D), THE INTERNATIONAL TELECOMMUNICATION UNION (ITU), AND THE ORGANIZATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). MR. SPIWAK'S WORK HAS ALSO BEEN FEATURED BY MAJOR MEDIA NEWS OUTLETS SUCH AS THE ECONOMIST, THE WALL STREET JOURNAL, BUSINESS WEEK, THE NEW YORK TIMES, THE LOS ANGELES TIMES AND THE WASHINGTON POST, AND HE IS RANKED AMONG THE TOP TWO PERCENT OF DOWNLOADED AUTHORS ON THE SOCIAL SCIENCE RESEARCH NETWORK ("SSRN"). IN ADDITION TO HIS ACADEMIC RESPONSIBILITIES, MR. SPIWAK OFTEN EXPRESSES HIS VIEWS AND ANALYSIS IN SUCH MAJOR OUTLETS AS CNET.COM, FORBES.COM, THE HILL, THE WASHINGTON TIMES, AND THE LEGAL TIMES. IN 2007, MR. SPIWAK WAS PRIVILEGED TO BE SELECTED BY THE FCC'S CHAIRMAN'S OFFICE TO PARTICIPATE IN A TRIP TO SOUTHEAST ASIA AS PART OF PRESIDENT BUSH'S DIGITAL FREEDOM INITIATIVE (DFI), AND IN JULY 2008 HE WAS SELECTED TO PARTICIPATE IN THE U.S. STATE DEPARTMENT'S WEST AFRICA ICT ROAD MAP TO OPPORTUNITIES CONFERENCE IN GHANA. MR. SPIWAK IS A MEMBER IN GOOD STANDING OF THE BARS OF NEW YORK, MASSACH

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: INDEPENDENT ACADEMIC POLICY RESEARCH ORGANIZATION
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	3
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	755,000	666,540
9	Program service revenue (Part VIII, line 2g) .........	20,181	72,000
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	219	124
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	450	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	775,850	738,664
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	616,299	591,968
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 46,695
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	88,344	156,334
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	704,643	748,302
19	Revenue less expenses. Subtract line 18 from line 12.......	71,207	-9,638
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	238,877	232,344
21	Total liabilities (Part X, line 26).............	5,964	9,069
22	Net assets or fund balances. Subtract line 21 from line 20.....	232,913	223,275

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 641,820 including grants of $ ) (Revenue $ 72,000 )
	THE CENTER'S ON-GOING PROGRAMS ARE THE BROADBAND POLICY PROJECT AND THE INFORMATION ECONOMY POLICY PROJECT. THE BROADBAND POLICY PROJECT STUDIES ALL ASPECTS OF BROADBAND POLICY. RESEARCH PRODUCED UNDER THIS PROJECT INCLUDES SUCH IMPORTANT TOPICS AS DEMAND-SIDE DRIVERS OF BROADBAND ADOPTION; THE COST/BENEFITS OF SUPPLY-SIDE REGULATION ON BROADBAND SERVICE PROVIDERS; SPECTRUM POLICY, AND INTERNATIONAL BROADBAND RANKINGS. THE INFORMATION ECONOMY POLICY PROJECT FOCUSES ON A BROAD RANGE OF ICT AREAS,INCLUDING DIGITAL PIRACY, INTELLECTUAL PROPERTY, COPYRIGHT, CYBER-SECURITY, PRIVACY, PATENT REFORM, SOFTWARE LIABILITY, INTERNET GOVERNANCE, AND GOVERNMENT FUNDING OF BASIC SCIENTIFIC RESEARCH.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses641,820

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	502,000	0	67,586

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	666,540

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		666,540

			Business Code
2a	GRANTS/CONTRACTS	900099	72,000	72,000
b
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....			72,000

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			124			124
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			738,664	72,000	0	124

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	569,586	483,848	42,869	42,869
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	22,382	19,024	1,679	1,679
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,349		1,349
c	Accounting ...........	9,431		9,431
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	66,000	66,000
12	Advertising and promotion ....
13	Office expenses .......	20,923	16,249	3,493	1,181
14	Information technology ......	12,043	10,413	815	815
15	Royalties ..
16	Occupancy ...........	2,224	1,922	151	151
17	Travel ............	14,614	14,614
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	15,378	15,378
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	RESEARCH	10,793	10,793
b	DUES AND SUBSCRIPTIONS	3,579	3,579
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	748,302	641,820	59,787	46,695
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		103,001	1	51,768
2	Savings and temporary cash investments .........		135,876	2	150,102
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
				6
7	Notes and loans receivable, net ....			7
8	Inventories for sale or use ........			8
9	Prepaid expenses and deferred charges ......			9	30,474
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 34)...		238,877	16	232,344

17	Accounts payable and accrued expenses .....	5,964	17	9,069
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	5,964	26	9,069

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	232,913	27	223,275
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	232,913	33	223,275
34	Total liabilities and net assets/fund balances ........	238,877	34	232,344

Name of organization PHOENIX CENTER FOR ADVANCED LEGAL & ECON PUBLIC POLICY STUDIES INC

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Name of organization PHOENIX CENTER FOR ADVANCED LEGAL & ECON PUBLIC POLICY STUDIES INC		Employer identification number 52-2079266

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No.from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)


Name of organization PHOENIX CENTER FOR ADVANCED LEGAL & ECON PUBLIC POLICY STUDIES INC			Employer identification number 52-2079266
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1LAWRENCE J SPIWAKPRESIDENT	(i) (ii)	162,000 ------------- 0	90,000 ------------- 0	0 ------------- 0	0 ------------- 0	33,793 ------------- 0	285,793 ------------- 0	0 ------------- 0
2GEORGE FORD PHDSR.VP/CHIEF ECONOMIST	(i) (ii)	162,000 ------------- 0	88,000 ------------- 0	0 ------------- 0	0 ------------- 0	33,793 ------------- 0	283,793 ------------- 0	0 ------------- 0