Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 982,427 | 2,096,455 | 1,401,746 | 1,040,343 | 1,164,572 | 6,685,543 |
| 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.. | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 60,000 |
| 4 | Total. Add lines 1 through 3 | 994,427 | 2,108,455 | 1,413,746 | 1,052,343 | 1,176,572 | 6,745,543 |
| 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).. | 3,686,400 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,059,143 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 994,427 | 2,108,455 | 1,413,746 | 1,052,343 | 1,176,572 | 6,745,543 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 166,350 | 166,882 | 176,816 | 184,304 | 174,312 | 868,664 |
| 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 | 7,614,207 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CLASSES OF MEMBERSHIP. THE CORPORATION SHALL HAVE FIVE CLASSES OF MEMBERSHIP. THE CLASSES OF MEMBERSHIP SHALL BE ENTITLED "PROFESSIONAL", "ACADEMIC", "RETIRED", "ASSOCIATE AND "STUDENT" RESPECTIVELY. THE PROFESSIONAL CLASS SHALL BE LIMITED TO PERSONS SUBSTANTIALLY ENGAGED IN REPORTING AND/OR EDITING. THE ACADEMIC CLASS SHALL BE LIMITED TO PERSONS ENGAGED FULL-TIME IN RESEARCH OR TEACHING IN THE FIELD OF JOURNALISM. THE RETIRED CLASS SHALL BE LIMITED TO PERSONS WHO FORMERLY BELONGED TO THE PROFESSIONAL AND OR ACADEMIC CLASS BUT HAVE RETIRED FROM THEIR OCCUPATION. "ASSOCIATE" MEMBERSHIP WILL BE AVAILABLE TO FORMER PROFESSIONAL OR ACADEMIC MEMBERS WHO ARE NOT RETIRED, INDIVIDUALS ENGAGED PART-TIME IN REPORTING OR EDITING, PLUS INDIVIDUALS RECOGNIZED BY THE BOARD OF DIRECTORS FOR THEIR CONTRIBUTIONS TO THIS CORPORATION TO THE FIELD OF INVESTIGATIVE REPORTING AND EDITING. THE CORPORATION SHALL RECOGNIZE AS "STUDENT" MEMBERS THOSE COLLEGE STUDENTS PURSUING A DEGREE, WHO SUBSCRIBE TO THE CORPORATION, IN ORDER TO BE ENTITLED TO RECEIVE THE BENEFITS OF ITS EDUCATIONAL ACTIVITIES. NEITHER ASSOCIATE OR STUDENT MEMBERS SHALL BE ELIGIBLE FOR THE VOTING RIGHTS WHICH ARE RESERVED TO THE OTHER CLASSES OF MEMBERS. (AMENDMENT ADOPTED 6/7/08.) EACH PROFESSIONAL, ACADEMIC OR RETIRED MEMBER OF THE CORPORATION WHO IS PRESENT IN PERSON SHALL BE ENTITLED TO ONE (1) VOTE UPON EACH QUESTION VOTED UPON AT ALL MEETINGS OF THE MEMBERS WITHOUT REGARD TO HIS OR HER CLASS OF MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP. VACANCIES ON THE BOARD OF DIRECTORS SHALL OCCUR UPON THE DEATH, RESIGNATION, INCAPACITATION OR REMOVAL FOR STATED CAUSE BY TWO-THIRDS VOTE OF THE BOARD OF ANY MEMBER OF THE BOARD OF DIRECTORS, AND THE BOARD MAY FILL SUCH VACANCIES WITH THE NEXT QUALIFIED HIGHEST VOTE RECIPIENTS AMONG NOMINEES AT THE LAST PREVIOUS ELECTION, TO SERVE UNTIL THE NEXT MEETING OF THE MEMBERSHIP, WHICH SHALL THEN ELECT A PERSON TO FILL THE BALANCE OF THAT UNEXPIRED TERM. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP. ANY CHANGES PROPOSED TO THE ARTICLES OF INCORPORATION REQUIRE APPROVAL BY A TWO-THIRDS VOTE OF THE MEMBERSHIP. THOSE ELIGIBLE TO VOTE IN SUCH CASES INCLUDE ALL MEMBERS EXCEPT ASSOCIATE OR STUDENT MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FIRST THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCIAL OFFICER. THEN A COPY OF THE FORM 990 IS E-MAILED TO ALL MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. IT IS REVIEWED INDIVIDUALLY AND ANY QUESTIONS OR COMMENTS ARE DIRECTED TO THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | IRE BOARD MEMBERS RECEIVE ANNUAL TRAINING ON THE POLICY AND MEMBERS OF THE BOARD'S EXECUTIVE COMMITTEE, ALONG WITH THE ORGANIZATION'S LEGAL COUNSEL, REVIEW ANY POTENTIAL ISSUES. ALL STAFF, BOARD MEMBERS, AND VOLUNTEERS ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. ALL CONFLICTS OF INTEREST ARE TO BE REPORTED TO THE FULL BOARD. THE PARTY WITH THE CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATION IN ANY FINAL DISCUSSION OR ANY VOTE ON THE TRANSACTION OR ISSUE OF CONFLICT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | RECLASSIFICATION TO FISCAL AGENT LIABILITY -36,731. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. |
| FORM 990, PART I, LINE 19 | ALL OF THE DIRECT EXPENSES FOR A PARTICULAR EVENT, SUCH AS A TRAINING SEMINAR, ARE REPORTED IN THE FISCAL YEAR IN WHICH THE EVENT IS HELD. HOWEVER, BECAUSE CONTRIBUTIONS -- SUCH AS GRANTS THAT PAY FOR SUCH TRAINING -- ARE RECOGNIZED WHEN RECEIVED, SOME MIGHT BE RECOGNIZED IN THE FISCAL YEAR PRIOR TO WHEN THE EVENT IS HELD. IN IRE'S AUDITED FINANCIAL STATEMENTS, SUCH CONTRIBUTIONS ARE PRESENTED AS TEMPORARILY RESTRICTED IN ONE COLUMN WHEN RECEIVED AND THEN MATCHED WITH THE EXPENSES IN A DIFFERENT COLUMN IN THE NEXT FISCAL YEAR WHEN THOSE EXPENSES ARE RECOGNIZED. WITHOUT THE BENEFIT OF THE DISPLAY OF THE SEPARATE COLUMNS, LINE 19 IN PART I OF THE 990, "REVENUE LESS EXPENSES" WILL INCLUDE THE EXPENSES FOR THE EVENT IN THE CURRENT YEAR WHEREAS THE CONTRIBUTED REVENUE WILL BE REPORTED IN THE RESPECTIVE LINE FOR THE PRIOR YEAR. THEREFORE, A READER OF IRE'S FORM 990 CANNOT DRAW AN ACCURATE CONCLUSION ABOUT THE SUCCESS OF IRE IN COVERING THE EXPENSES OF ITS VARIOUS PROGRAMS AND EVENTS FOR A PARTICULAR FISCAL YEAR FROM THE AMOUNT DISPLAYED AS "REVENUE LESS EXPENSES" ON LINE 19 OF PART I. |
| FORM 990, PART V, LINE 2A | PURSUANT TO AN AGREEMENT WITH THE UNIVERSITY OF MISSOURI, THE UNIVERSITY EMPLOYS INDIVIDUALS FROM TIME TO TIME AS INVESTIGATIVE REPORTERS & EDITORS, INC. (IRE) REQUESTS. THESE EMPLOYEES SHALL PERFORM THE FUNCTIONS DUTIES AND OBLIGATIONS OF IRE. SUCH INDIVIDUALS WILL BE DEEMED TO BE UNIVERSITY EMPLOYEES, SUBJECT TO ALL RULES AND REGULATIONS OF THE UNIVERSITY AND ALL PERSONNEL POLICIES AND BENEFITS PERTAINING TO UNIVERSITY EMPLOYEES. |
| FORM 990, PART VI, LINE 15A | THE CURRENT EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED BY A COMMITTEE CREATED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE COMMITTEE GATHERED COMPARABLE SALARY DATA TO USE IN MAKING THEIR DECISION. |
| FORM 990, PART VII | COMPENSATION INFORMATION IN PART VII IS BASED ON THE PORTION OF COMPENSATION PAID BY IRE PURSUANT TO AN AGREEMEENT WITH THE UNIVERSITY OF MISSOURI AS DESCRIBED IN THE EXPLANATION RELATING TO FORM 990, PART V, LINE 2A. |
| Software ID: | |
| Software Version: |