Institute returns state their accounting and assurance limits
Period or event: Calendar tax years 2021–2024 · Reviewed September 12, 2026 · Record r4-institute-accounting-basis-and-limits-2021-2024
Each acquired 2021–2024 Form 990 selects accrual accounting and answers No to independent compilation or review and to an independent audit. The returns classify reported net assets as without donor restrictions, while the with-donor-restrictions line is blank. These balance-sheet categories do not disclose the terms or use of any particular campaign gift.
What the source records
EIN
813250230
Accounting method
Accrual in 2021, 2022, 2023 and 2024Part XII, line 1; checked input reviewed.
Independent compilation or review
No in each of the four returnsPart XII, line 2a.
Independent audit
No in each of the four returnsPart XII, line 2b. This does not establish that an audit was legally required.
Federal-award audit requirement
No in each of the four returnsPart XII, line 3a; the limited question printed on the return, not a conclusion about all possible audit duties.
Net assets without donor restrictions, year end
2021: $336,074; 2022: $212,708; 2023: $46,632; 2024: $165,879Part X, line 27, column B.
Net assets with donor restrictions
Opening and closing cells blank in each of the four returnsPart X, line 28. This is not proof that every gift was unconditional or unrestricted throughout the year.
Deferred revenue
Opening and closing cells blank in each of the four returnsPart X, line 19.
Document availability statement
Available upon requestSchedule O, Part VI, line 19, in each return. No request or outreach was made.
Scope & limitations
These are recipient organization accounts, not Bernie Sanders personal income. No particular incoming payment is traced into compensation or other expenses.
A blank cell is retained as blank, not converted into an explicit reported zero. Dates in this record identify fiscal-period ends, not payment dates.
An independent audit, a compilation/review and preparation of an IRS return are different activities. The No answers do not establish that financial statements were never prepared or that any filing requirement was breached.
Year-end net-asset categories do not identify donors, earmarks, conditional promises, restrictions satisfied during the year, or which gifts funded particular spending.
No receipt-level ledger, donor agreement, bank reconciliation or detailed financial-statement notes were acquired. The public index reviewed on September 12, 2026 displays 2024 as the latest tax year; no 2025 recipient return was located in that index.
Sanders Institute filing / IRS public-release mirror (ProPublica) · IRS-released original filer return rendering · Checked 2026-09-12
Schedule O supplemental explanations; Part VI line 19 document-availability statement
Original public IRS-rendered response acquired and hashed in memory. Selected organization accounting fields retained; unrelated personal/contact fields and donor Schedule B identities are not retained. Blank fields remain blank; the date used by linked records is a tax-period-end marker.
Sanders Institute filing / IRS public-release mirror (ProPublica) · IRS-released original filer return rendering · Checked 2026-09-12
Schedule O supplemental explanations; Part VI line 19 document-availability statement
Original public IRS-rendered response acquired and hashed in memory. Selected organization accounting fields retained; unrelated personal/contact fields and donor Schedule B identities are not retained. Blank fields remain blank; the date used by linked records is a tax-period-end marker.
Sanders Institute filing / IRS public-release mirror (ProPublica) · IRS-released original filer return rendering · Checked 2026-09-12
Schedule O supplemental explanations; Part VI line 19 document-availability statement
Original public IRS-rendered response acquired and hashed in memory. Selected organization accounting fields retained; unrelated personal/contact fields and donor Schedule B identities are not retained. Blank fields remain blank; the date used by linked records is a tax-period-end marker.
IRS filing via ProPublica · primary-filing-mirror · Document date 2025-11-17 · Checked 2026-09-12
Object 202523219349323472; Part VI lines 11b, 12c and 15a explanations
Date is the submission date in the source rendering. Reported governance procedures are not independently tested. Original response processed in memory; privacy-minimized derivative retained.
ProPublica Nonprofit Explorer / IRS-derived index · Filing availability index · Checked 2026-09-12
Tax filings by year; latest displayed tax year 2024, object 202523219349323472
Only the index response is covered by this hash. Underlying returns have separate receipts. No tax-year-2025 return was located in this index; this is not evidence of nonfiling or exhaustive IRS availability.