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Public Accountability Initiative Inc

EIN 20-0972582 · Buffalo, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair67 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PUBLIC ACCOUNTABILITY INITIATIVE CONDUCTS RESEARCH AND EDUCATIONAL ACTIVITIES THAT BRING TRANSPARENCY TO INFLUENCE PUBLIC SECTOR AND PRIVATE SECTOR INSTITUTIONS AND THEIR KEY RELATIONSHIP.

Income
$1.4 million
Spending
$727,293
Spent on programs
91%
Reserves
29.7 months of spending
Largest source of income
donations and private grants, 86%
Employees
5
Volunteers
1,500
Highest pay
$86,642, executive dir.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 87% of charities in its peer group (public benefit, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 29.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 47% of income.

  • Income trend

    15 of 15

    Income rose 53% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 67 out of 100. Higher than 20% of charities in its peer group (public benefit, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $664,325 spent. TECH: PAI MAINTAINS LITTLESIS.ORG, AN OPEN, PUBLIC DATABASE AND RESEARCH PLATFORM THAT BRINGS TRANSPARENCY TO INFLUENTIAL NETWORKS IN THE PUBLIC AND PRIVATE SECTORS. THE DATABASE AGGREGATES PUBLIC INFORMATION ON OVER 407,000 INFLUENTIAL INDIVIDUALS AND INSTITUTIONS, RANGING FROM PUBLIC OFFICIALS TO LARGE CORPORATIONS, AND NEARLY 1,700,000 RELATIONSHIPS AMONG THEM, RANGING FROM EMPLOYMENT RELATIONSHIPS TO CAMPAIGN CONTRIBUTIONS. VOLUNTEER EDITORS CONTRIBUTE WELL-COURSE DATA TO LITTLESIS AND BUILD MAPS OF POWER NETWORKS USING OUR DATA VISUALIZATION TOOLS. IN 2022-2023, LITTLESIS' USER BASE GREW BY 2,000 NEW USERS WHO MAPPED OUT OVER 69,000 NEW RELATIONSHIPS BETWEEN ENTITIES ON THE SITE. LITTLESIS TECH IS CITED REGULARLY BY ACTIVISTS, RESEARCHERS, JOURNALISTS, AND PUBLIC INTEREST ORGANIZATIONS. THIS TECH SUPPORTS GROUNDBREAKING INVESTIGATIONS AND HIGH-IMPACT GRASSROOTS CAMPAIGNS.
  2. RESEARCH: PAI'S RESEARCH PROGRAM INVESTIGATES ISSUES OF CORPORATE AND GOVERNMENT ACCOUNTANILITY AND BRINGS TRANSPARENCY TO THE ROLE OF POWERFUL PUBLIC SECTOR AND PRIVATE SECTOR INSTITUTIONS IN SHAPING PUBLIC POLICY. PAI RELEASES RESEARCH IN THE FORM OF REPORTS, ARTICLES, INFOGRAPHICS, AND DATASETS. PAI'S RESEARCH HAS GARNERED SIGNIFICANT MEDIA COVERAGE, PROMPTED ACCOUNTABILITY MEASURES AND PUBLIC AND PRIVATE INSTITUTIONS,AND INFORMED GROUNDBREAKING CAMPAIGNS. PAI'S PRIMARY FOCUS AREAS INCLUDE THE FINANCE INDUSTRY AND THE FOSSIL FUEL INDUSTRY, AND CORPORATE POWER ON THE REGIONAL AND STATE LEVEL. IN 2022-2023, OUR RESEARCH TOUCHED ON ISSUES INCLUDING INVESTOR-OWNED UTILITIES, FOSSIL FUEL FINANCE, WALL STREET SPECULATION, THE REVOLVING DOOR BETWEEN BUSINESS AND GOVERNMENT, CORPORATE SUBSIDIES, AND MONEY IN POLITICS. OUR RESEARCH EARNS MAJOR MEDIA COVERAGE AND HELPS DRIVE COMPAIGN STRATEGY AND WINS.
  3. TRAINING: PAI TRAINS JOURNALISTS, ASTIVISTS, AND RESEACHERS IN HOW TO CONDUCT POWER RESEARCH USING LITTLESIS.ORG AND OTHER TOOLS AND METHODOLOGIES. THE GOAL OF THIS WORK IS TO CULTIVATE MORE MOVEMENT CAPACITY TO RESEARCH AND CHALLENGE INFLUTIAL NETWORKS IN THE PUBLIC AND PRIVATE SECTOR. WE CONDUCT TRAININGS IN PERSON AND ONLINE VIA WEBINAR, AND OFFER THEM INDEPENDENTLY AND IN PARTNERSHIP WITH OTHER PUBLIC INTERESTED ORGANIZATIONS. IN 2022-2023, WE CONDCUTED A NUMBER OF TRAININGS ON LITTLESIS TECH TOOLS INCLUDING HOW TO EDIT THE RESEARCH DATABASE, HOW TO RESEARCH PUBLICLY-HELD CORPORATIONS, RESEARCH TECHNIQUES FOR PRIVATE COMPANIES AND NON-FOR-PROFIT ORGANIZATIONS, AND HOW TO RESEARCH POLITICAL CONTRIBUTIONS.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending March 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2004.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.