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Nonprofit · EIN 13-2912529

MANHATTAN INSTITUTE FOR POLICY RESEARCH INC

Tax-exempt · NEW YORK, NY 10017

Financials

$26.9M$21.6M2022$25.5M$23.6M2023$5.9M$6.3M2024$25.9M$27.1M2025
Revenue Expenses · by fiscal year end
Financials of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$25,896,967$27,124,105-$1,227,138$42,868,332$9,305,036$33,563,296
December 31, 2024990$5,925,925$6,276,220-$350,295$43,431,878$10,197,186$33,234,692
September 30, 2024990$25,502,549$23,607,140$1,895,409$44,258,267$10,791,041$33,467,226
September 30, 2023990$26,924,098$21,583,113$5,340,985$40,635,970$10,074,208$30,561,762
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$24,980,880
Program service revenue
$91,410
Investment income
$707,201
Royalties
$5,877
Net gain from sales of assets
$1,387
Other revenue
$117,476

Expenses

Grants and similar amounts paid
$18,396
Compensation of officers, directors and key employees
$2,788,110
Other salaries and wages
$12,288,416
Salaries, compensation and benefits (total)
$17,497,580
Professional fundraising fees
$0
Legal fees
$259,190
Accounting fees
$352,296
Occupancy
$907,662
Travel
$1,143,805
Depreciation
$89,544
Program services (functional)
$21,544,694
Management and general (functional)
$3,450,845
Fundraising (functional)
$2,128,566

Balance sheet and other

Total assets, start of year
$43,431,878
Total assets, end of year
$42,868,332
Total liabilities, end of year
$9,305,036
Net assets, end of year
$33,563,296
Land, buildings and equipment
$284,822
Net assets without donor restrictions
$28,797,927
Net assets with donor restrictions
$4,765,369
Gross receipts
$26,771,825
Employees
136
Volunteers
71
Year formed
1977
State of legal domicile
NY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
REIHAN SALAMPRESIDENT
Trustee or director, Officer
40$737,187$41,794
JASON RILEYSENIOR FELLOW
Highest-paid employee
40$370,400$11,038
BRANDON FULLEREXECUTIVE VICE PRESIDENT
Officer
40$342,143$14,471
BRIAN CHARLES ANDERSONEDITOR, CITY JOURNAL
Officer
40$310,799$41,614
CHRISTOPHER RUFOSENIOR FELLOW
Highest-paid employee
40$313,051$24,165
HEATHER MAC DONALDTHOMAS W SMITH FELLOW
Highest-paid employee
40$279,723$19,210
BENJAMIN MCDOWELL BIRNEYVP, ADMIN / GENERAL COUNSEL
Officer
40$261,697$29,761
ANDREW LAWVP, DEVELOPMENT
Officer
40$247,095$38,212
JESSE ARMEX DIR, EXT AFFAIRS / CHIEF OF STAFF
Officer
40$254,578$16,645
JUDGE GLOCKDIR OR RESEARCH / SENIOR FELLOW
Highest-paid employee
40$210,477$37,479
LEOR SAPIRSENIOR FELLOW
Highest-paid employee
40$205,213$36,290
MICHELE LEE JACOBVP, STRATEGY & COMMUNICATIONS
Officer
40$208,230$19,082
ILANA GROSSMANVP, MARKETING
Officer
40$210,641$14,161
PAUL SINGERCHAIRMAN
Trustee or director, Officer
1$0$0
ANN J CHARTERSVICE CHAIR
Trustee or director, Officer
1$0$0
23 more people on this return
NameTitleHours / weekCompensation
WILLIAM P BARRTRUSTEE
Trustee or director
0.6$0
BETSY DEVOSTRUSTEE
Trustee or director, Officer
0.6$0
JACQUELINE EMMETTRUSTEE
Trustee or director
0.6$0
JAY LEFKOWITZTRUSTEE
Trustee or director, Officer
0.6$0
ROBERT ROSENKRANZTRUSTEE
Trustee or director
0.6$0
NATHAN E SAINT-AMANDTRUSTEE
Trustee or director
0.6$0
KENNETH B GILMANTRUSTEE
Trustee or director, Officer
1$0
ROGER KIMBALLTRUSTEE
Trustee or director
0.6$0
FRANCIS BLAKETRUSTEE
Trustee or director
0.6$0
MICHAEL J FEDAKTRUSTEE
Trustee or director
0.6$0
MICHAEL A KAUFMANTRUSTEE
Trustee or director, Officer
0.6$0
JAY H NEWMANTRUSTEE
Trustee or director
0.6$0
NICK OHNELLTRUSTEE
Trustee or director
0.6$0
THOMAS W SMITHTRUSTEE
Trustee or director
0.6$0
KATHY CROWTRUSTEE
Trustee or director
0.6$0
HARVEY GOLUBTRUSTEE
Trustee or director
0.6$0
JOSEPH KRISTOLTRUSTEE
Trustee or director
0.6$0
JOHN PAULSONTRUSTEE
Trustee or director
0.6$0
KATHRYN S WYLDETRUSTEE
Trustee or director
0.6$0
RAVENEL CURRYTRUSTEE
Trustee or director
0.6$0
SUSAN LEBOVITZ-EDELMANTRUSTEE
Trustee or director
0.6$0
RUSSELL PENNOYERTRUSTEE
Trustee or director
0.6$0
ANTHONY P COLESTRUSTEE
Trustee or director, Officer
0.6$0
990 for the year ended December 31, 2024: 41 people
NameTitleHours / weekCompensationOther / benefits
REIHAN SALAMPRESIDENT
Trustee or director, Officer
40$795,668$40,283
JASON RILEYSENIOR FELLOW
Highest-paid employee
40$443,587$9,087
BRIAN CHARLES ANDERSONEDITOR, CITY JOURNAL
Key employee
40$341,362$38,635
HEATHER MAC DONALDTHOMAS W SMITH FELLOW
Highest-paid employee
40$298,705$18,187
CHRISTOPHER RUFOSENIOR FELLOW
Highest-paid employee
40$290,932$24,955
BENJAMIN MCDOWELL BIRNEYVP, ADMIN / GENERAL COUNSEL
Officer
40$286,074$27,769
JESSICA RIEDLSENIOR FELLOW
Highest-paid employee
40$274,600$35,653
BRANDON FULLERVP, RESEARCH & POLICY
Key employee
40$297,484$12,102
ANDREW LAWVP, DEVELOPMENT
Key employee
40$266,237$38,372
DOUG KRUSEEXECUTIVE VICE PRESIDENT
Key employee
40$280,304$7,696
JUDGE GLOCKDIRECTOR, RESEARCH, SENIOR FELLOW
Highest-paid employee
40$250,310$37,575
MICHELE LEE JACOBVP, STRATEGY & COMMUNICATIONS
Key employee
40$213,203$18,047
JESSE ARMEX DIR, EXT AFFAIRS / CHIEF OF STAFF
Key employee
40$186,911$13,705
ILANA GOLANTEXECUTIVE VICE PRESIDENT
Officer
40$34,921$1,343
PAUL SINGERCHAIRMAN
Trustee or director, Officer
1$0$0
ANN J CHARTERSVICE CHAIR
Trustee or director, Officer
1$0$0
WILLIAM P BARRTRUSTEE
Trustee or director
0.6$0$0
BETSY DEVOSTRUSTEE
Trustee or director
0.6$0$0
FLEUR HARLANTRUSTEE
Trustee or director
0.6$0$0
JAY LEFKOWITZTRUSTEE
Trustee or director
0.6$0$0
ROBERT ROSENKRANZTRUSTEE
Trustee or director
0.6$0$0
NATHAN E SAINT-AMANDTRUSTEE
Trustee or director
0.6$0$0
KENNETH B GILMANTRUSTEE
Trustee or director, Officer
1$0$0
ROGER KIMBALLTRUSTEE
Trustee or director
0.6$0$0
FRANCIS BLAKETRUSTEE
Trustee or director
0.6$0$0
MICHAEL J FEDAKTRUSTEE
Trustee or director
0.6$0$0
MICHAEL A KAUFMANTRUSTEE
Trustee or director
0.6$0$0
JAY H NEWMANTRUSTEE
Trustee or director
0.6$0$0
NICK OHNELLTRUSTEE
Trustee or director
0.6$0$0
THOMAS W SMITHTRUSTEE
Trustee or director
0.6$0$0
KATHY CROWTRUSTEE
Trustee or director
0.6$0$0
HARVEY GOLUBTRUSTEE
Trustee or director
0.6$0$0
JOSEPH KRISTOLTRUSTEE
Trustee or director
0.6$0$0
JOHN PAULSONTRUSTEE
Trustee or director
0.6$0$0
KATHRYN S WYLDETRUSTEE
Trustee or director
0.6$0$0
RAVENEL CURRYTRUSTEE
Trustee or director
0.6$0$0
MAURICE R GREENBERGTRUSTEE
Trustee or director
0.6$0$0
SUSAN LEBOVITZ-EDELMANTRUSTEE
Trustee or director
0.6$0$0
RUSSELL PENNOYERTRUSTEE
Trustee or director
0.6$0$0
WARREN STEPHENSTRUSTEE
Trustee or director
0.6$0$0
ANTHONY P COLESTRUSTEE
Trustee or director
0.6$0$0
990 for the year ended September 30, 2024: 40 people
NameTitleHours / weekCompensationOther / benefits
REIHAN SALAMPRESIDENT
Trustee or director, Officer
40$695,827$41,330
ILANA GOLANTEXECUTIVE VICE PRESIDENT
Officer
40$568,521$13,200
JASON RILEYSENIOR FELLOW
Highest-paid employee
40$399,146$8,670
BRIAN CHARLES ANDERSONEDITOR, CITY JOURNAL
Key employee
40$293,850$39,944
MARK PHILIP MILLSSENIOR FELLOW
Highest-paid employee
40$302,220$31,528
CHRISTOPHER RUFOSENIOR FELLOW
Highest-paid employee
40$252,700$29,033
HEATHER MAC DONALDTHOMAS W SMITH FELLOW
Highest-paid employee
40$253,887$19,535
BRANDON FULLERVP, RESEARCH & POLICY
Key employee
40$243,480$10,403
JESSICA RIEDLSENIOR FELLOW
Highest-paid employee
40$203,985$36,357
BENJAMIN MCDOWELL BIRNEYVP, ADMIN / GENERAL COUNSEL
Officer
40$208,672$27,416
ANDREW LAWVP, DEVELOPMENT
Key employee
40$194,021$28,075
MICHELE LEE JACOBVP, STRATEGY & COMMUNICATIONS
Key employee
40$194,255$20,258
YAEL LEVIN HUNGERFORDEXEC DIR, ADAM SMITH SOCIETY
Key employee
40$186,196$11,573
PAUL SINGERCHAIRMAN
Trustee or director, Officer
1$0$0
ANN J CHARTERSVICE CHAIR
Trustee or director, Officer
1$0$0
WILLIAM P BARRTRUSTEE
Trustee or director
0.6$0$0
BETSY DEVOSTRUSTEE
Trustee or director
0.6$0$0
FLEUR HARLANTRUSTEE
Trustee or director
0.6$0$0
JAY LEFKOWITZTRUSTEE
Trustee or director
0.6$0$0
ROBERT ROSENKRANZTRUSTEE
Trustee or director
0.6$0$0
NATHAN E SAINT-AMANDTRUSTEE
Trustee or director
0.6$0$0
KENNETH B GILMANTRUSTEE
Trustee or director, Officer
1$0$0
ROGER KIMBALLTRUSTEE
Trustee or director
0.6$0$0
FRANCIS BLAKETRUSTEE
Trustee or director
0.6$0$0
MICHAEL J FEDAKTRUSTEE
Trustee or director
0.6$0$0
MICHAEL A KAUFMANTRUSTEE
Trustee or director
0.6$0$0
JAY H NEWMANTRUSTEE
Trustee or director
0.6$0$0
NICK OHNELLTRUSTEE
Trustee or director
0.6$0$0
THOMAS W SMITHTRUSTEE
Trustee or director
0.6$0$0
KATHY CROWTRUSTEE
Trustee or director
0.6$0$0
HARVEY GOLUBTRUSTEE
Trustee or director
0.6$0$0
JOSEPH KRISTOLTRUSTEE
Trustee or director
0.6$0$0
JOHN PAULSONTRUSTEE
Trustee or director
0.6$0$0
KATHRYN S WYLDETRUSTEE
Trustee or director
0.6$0$0
RAVENEL CURRYTRUSTEE
Trustee or director
0.6$0$0
MAURICE R GREENBERGTRUSTEE
Trustee or director
0.6$0$0
SUSAN LEBOVITZ-EDELMANTRUSTEE
Trustee or director
0.6$0$0
RUSSELL PENNOYERTRUSTEE
Trustee or director
0.6$0$0
WARREN STEPHENSTRUSTEE
Trustee or director
0.6$0$0
ANTHONY P COLESTRUSTEE
Trustee or director
0.6$0$0
990 for the year ended September 30, 2023: 40 people
NameTitleHours / weekCompensationOther / benefits
REIHAN SALAMPRESIDENT
Trustee or director, Officer
40$686,688$37,939
MARK PHILIP MILLSSENIOR FELLOW
Highest-paid employee
40$475,039$29,294
ILANA GOLANTEXECUTIVE VICE PRESIDENT
Officer
40$493,949$4,644
JASON RILEYSENIOR FELLOW
Highest-paid employee
40$405,658$7,581
HEATHER MAC DONALDTHOMAS W SMITH FELLOW, CJ CONTRIBUTING EDITOR
Highest-paid employee
40$359,584$18,064
BRIAN C ANDERSONEDITOR, CITY JOURNAL
Officer
40$336,944$36,870
CHRISTOPHER RUFOSENIOR FELLOW, CONTRIBUTING EDITOR
Highest-paid employee
40$282,293$27,660
BRIAN RIEDLSENIOR FELLOW
Highest-paid employee
40$252,798$33,514
MICHELE JACOBVP, STRATEGY & COMMUNICATIONS
Officer
40$232,276$16,597
BRANDON FULLERVP, RESEARCH & POLICY
Officer
40$230,273$8,561
BENJAMIN BIRNEYVICE PRESIDENT, ADMINISTRATION / IN-HOUSE COUNSEL
Officer
40$208,978$23,589
YAEL LEVIN HUNGERFORDEXECUTIVE DIRECTOR, ADAM SMITH SOCIETY
Officer
40$188,447$7,866
ANDREW LAWVICE PRESIDENT, DEVELOPMENT
Officer
40$166,079$25,761
PAUL SINGERCHAIRMAN
Trustee or director
0.6$0$0
MICHAEL J FEDAKTRUSTEE
Trustee or director
0.6$0$0
WILLIAM P BARRTRUSTEE
Trustee or director
0.6$0$0
ANN J CHARTERSVICE CHAIR
Trustee or director
0.6$0$0
ANTHONY P COLESTRUSTEE
Trustee or director
0.6$0$0
RAVENEL CURRYTRUSTEE
Trustee or director
0.6$0$0
FRANCIS BLAKETRUSTEE
Trustee or director
0.6$0$0
KENNETH B GILMANTRUSTEE
Trustee or director
0.6$0$0
HARVEY GOLUBTRUSTEE
Trustee or director
0.6$0$0
MAURICE R GREENBERGTRUSTEE
Trustee or director
0.6$0$0
FLEUR HARLANTRUSTEE
Trustee or director
0.6$0$0
MICHAEL A KAUFMANTRUSTEE
Trustee or director
0.6$0$0
ROGER KIMBALLTRUSTEE
Trustee or director
0.6$0$0
JOSEPH KRISTOLTRUSTEE
Trustee or director
0.6$0$0
BETSY DEVOSTRUSTEE
Trustee or director
0.6$0$0
JAY H NEWMANTRUSTEE
Trustee or director
0.6$0$0
NICK OHNELLTRUSTEE
Trustee or director
0.6$0$0
ROBERT ROSENKRANZTRUSTEE
Trustee or director
0.6$0$0
NATHAN E SAINT-AMAND MDTRUSTEE
Trustee or director
0.6$0$0
THOMAS W SMITHTRUSTEE
Trustee or director
0.6$0$0
SUSAN LEBOVITZ-EDELMANTRUSTEE
Trustee or director
0.6$0$0
KATHRYN S WYLDETRUSTEE
Trustee or director
0.6$0$0
RUSSELL PENOYERTRUSTEE
Trustee or director
0.6$0$0
JOHN PAULSONTRUSTEE
Trustee or director
0.6$0$0
WARREN STEPHENSTRUSTEE
Trustee or director
0.6$0$0
KATHY CROWTRUSTEE
Trustee or director
0.6$0$0
JAY LEFKOWITZTRUSTEE
Trustee or director
0.6$0$0

Address and contacts

Address (IRS master file)
52 VANDERBILT AVENUE, NEW YORK, NY 10017-3808
Principal officer (990 for 2025)
REIHAN SALAM, 52 VANDERBILT AVENUE, NEW YORK, NY 10017
Signed the 990
REIHAN SALAM, PRESIDENT
Phone
(212) 599-7000
Return prepared by
COUNCILOR BUCHANAN & MITCHELL PC

Mission

THE MANHATTAN INSTITUTE IS A COMMUNITY OF SCHOLARS, JOURNALISTS, ACTIVISTS, AND CIVIC LEADERS DEDICATED TO ADVANCING OPPORTUNITY, INDIVIDUAL LIBERTY, AND THE RULE OF LAW IN AMERICA AND ITS GREAT CITIES.

990 for the year ended December 31, 2025

Program accomplishments

  • RESEARCH, OTHER, AND PUBLICATIONS - THIS PROGRAM'S OBJECTIVE IS TO SUPPORT AND PUBLISH THE WORK OF MI SCHOLARS WHO ARE NOT PART OF ANOTHER POLICY CENTER. IT ALSO COORDINATES THE WORK OF STAFF AND SCHOLARS IN THE OTHER SUBSTANTIVE POLICY CENTERS.
    Expenses $14,039,797 · revenue $91,410
  • CITY JOURNAL - QUARTERLY MAGAZINE DEVOTED TO IDENTIFYING PRACTICAL SOLUTIONS TO SOCIAL AND ECONOMIC PROBLEMS IN THE INNER CITIES; APPROXIMATELY 7,500 DISTRIBUTED COPIES PER QUARTER.
    Expenses $4,686,224
  • CONFERENCES AND SEMINARS - THE SEMINARS & CONFERENCES PROGRAM HOSTS PUBLIC, EDUCATIONAL FORUMS AND LECTURES ON TOPICS RELATED TO THE INSTITUTE'S POLICY RESEARCH AREAS.
    Expenses $2,002,861
  • THE ADAM SMITH SOCIETY - WE HOST EVENTS WITH THOUGHT LEADERS FROM INDUSTRY, ACADEMIA, AND THE POLICY WORLD FOR TALKS AND DEBATES THAT UNPACK KEY POLICY CHALLENGES FACING THE BUSINESS COMMUNITY AND OUR COUNTRY AT LARGE. OUR EVENTS EXAMINE QUESTIONS LIKE: - HOW DO WE TRAIN THE AMERICAN WORKFORCE FOR JOBS OF THE FUTURE? - DOES THE FREE MARKET PROMOTE INEQUALITY OR OPPORTUNITY, OR BOTH? - OUGHT FIRMS PRIORITIZE SOCIAL AND ENVIRONMENTAL GOALS? - HOW DOES CAPITALISM AFFECT THE LEAST PRIVILEGED? - IS BIG TECH A PROBLEM FOR OUR DEMOCRACY, AND IF SO, SHOULD IT BE REGULATED?
    Expenses $815,812 · grants $18,396

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
13-2912529
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1977
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$42,868,332
Income (IRS master file)
$26,771,825

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$25,896,967$27,124,105$42,868,332XML
990December 2024$5,925,925$6,276,220$43,431,878XML
990September 2024$25,502,549$23,607,140$44,258,267XML
990September 2023$26,924,098$21,583,113$40,635,970XML
990September 2022$20,278,898$17,079,202$25,642,657IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-2912529).

Questions about MANHATTAN INSTITUTE FOR POLICY RESEARCH INC

What is the EIN of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC?
The employer identification number (EIN) of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC is 13-2912529.
Is MANHATTAN INSTITUTE FOR POLICY RESEARCH INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
Are donations to MANHATTAN INSTITUTE FOR POLICY RESEARCH INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MANHATTAN INSTITUTE FOR POLICY RESEARCH INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MANHATTAN INSTITUTE FOR POLICY RESEARCH INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC?
The 990 for the year ended December 31, 2025 names REIHAN SALAM.
Who are the officers and directors of MANHATTAN INSTITUTE FOR POLICY RESEARCH INC?
The 990 for the year ended December 31, 2025 lists 38 people; 13 received compensation from the organization, the highest $737,187 (REIHAN SALAM, PRESIDENT).
How much revenue does MANHATTAN INSTITUTE FOR POLICY RESEARCH INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $25,896,967, expenses of $27,124,105 and total assets of $42,868,332 at year end.

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