Page 1 of41 rrint - DO NOT OMB No. 1545-0047 2016 under section 501(c), 527, or 4947(a)(l) of the rnternal Revenue code (except pr¡vate w foundations) > Do not enter soc¡al secur¡ty numbers on this form as it may be made public. > Information about Form 990 and its instructions isatwww.IRs.oov/formgg0, Department of the Treasury lnternal Revenue Service For the 2O16 ca B Check if applicable: ! DLN: 93493319O11847 Return of Organization Exempt From Income Tax -.'990 A DATA - PROCESS Address change E Name change ! ln¡tial return end¡ Open to Public Inspect¡on 12-31-2016 C Name of organ¡zat¡on ILLINOIS POLICY INSTITUTE D Employer ¡dentif¡catlon numb€r 4t-2057028 Doìng business as E rinat ¡ Amended return E Application Number and street (or P.O. box if 190 S LASALLE STREET NO 15OO to street address) not E Room/su¡te Telephone number (312) 346-s7OO C¡ty or town, state or prov¡nce, country, and cHrcAGo, lL 60603 or oreign postal code G Gross receipts $ 6,593,447 F Name and ress principal officer H(a) ts JOHN TILLMAN 190 S LASALLE STREET NO 15OO r rax-exemptstatus: M so1(c)(3) n sor(.)( )<(rnsertno.) ! J Websiterb WWW.ILLINOISPOLICY.ORG K Form of organizat¡on: M corporat¡on n trr.t E Associat¡on n +s+z¡u¡1r¡o, I th¡s a group return for subordinates? ny". M ruo subordinates n v", nruo H(b) Are all included? H(c) If "No," altach a l¡st. (see instructions) Group exemption number > szt L Year of formatlon: 2002 otnu.> M State of legal domic¡le: IL I I Brietly describe TI-IF INSTITUTE ql , AND EDUCATING ILLINOIS coN STITUENTS ls g¡ # 2 Check this box ) ! if the organization discontinued its operat¡ons or disposed of more than 25olo of its net 3 Number oF voting members of the govern¡ng body (part VI, line 1a) 3 I ùl 4 Number of independent vot¡ng members ot the governing body (part VI, l¡ne 1b) 4 7 5 0 Total number of indiv¡duals employed in calendar year 2016 (palt V, line 2a) 6 Total number of volunteers (esÈimate if necessary) 7a Total unrelated business revenue from part VIII, column (C), line 12 5 d b Net unrelated business taxable income from Form 990-T, line 34 dt I Contribut¡ons and grants (Part 9 Program service revenue (Palt VIII, l¡ne th) r,,' VIII, line 29) tlt ir ffi, { 14 15 0 6,430,499 t62,t70 -45 754 246 5,8L9,542 6,592,870 178,500 7,t73,t2L 0 0 2,547,90t 0 0 0 Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (part IX, column (A), lines 5-10) -47,207 la7 16a Professional fundraising fees (Part IX, column (A), line 11e) b 17 18 19 t62,t70 Current Year 5,818,605 10 Investment income (Part VIII, column (A), l¡nes 3, 4, and 7d ) 11 Other revenue (Pad VIU, column (A), lines 5, 6d, Bc, 9c, 1Oc, and 11e) t2 Total revenue-add lines B through 11 (must equal part VIII, column (A), line 12) 13 Grantd and similaramounts paid (Part lX, column (A), lines 1-3 ) I 0 7a 7b Prior Year ¡i, 6 Total fundra¡sinq expenses (Part lX/ column (D), l¡ne 25) >624,90I Other expenses (Part IX, column (A), lines 1la-1ld, Itf-24e) , , Tptal expenses. Add lines 13-17 (must equAl P?rt IX, column (A), line 25) Revenue less expenses. Subtract line 1B from Iine 12 2,245,50= 5,849,946 4,977,9O4 6,963,067 847,63t Beglnnlng of Cur¡ent Year -370,I97 End of Year .g i, 15 ¿4 û 20 21 22 Total assets (Part X, line 16) 1,3 1 Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 Part IIS ld 1,3 1 1,58€ 946,389 c 5,000 1,586 941,389 nature Block https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub 12l12/2017 Page2of4ll Under penalties of perjury, I declare that i have examined this return, including accompanying schedules and statements, and to the best of ríy knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information oi which preparer has any knowledqe, Sign Here \ ****** 2077-11-15 /Stgnature of officer Date \:onru rtlunru cro ffvoe Paid Preparer Use Only or print name and tltle Pr¡ntÆype preparer's name KIMBERLEY S FRITZSCHE F¡rm's name Þ Firm's address Preparer's signature KIMBERLEY S FRITZSCHE WILLoW cPA GROUP LTD >1622 W COLONIAL PARKWAY SU1TE 101 INVERNESS, IL te 201,7-77-07 Da n ¡r F¡rm's EIN > cnect 47-2l7AZl3 Phone no, (847) 453-3950 60067 Mves Eno May the IRS discuss this return with the preparer shown above? (see instructions) For Paperwork Reduction Act Notice, see the separate instruct¡ons. https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : PTIN POO232679 Cat. No. 11282Y Form 990 (2016) t2lt2l20t7 Page 3 of41 Form 990 (2016) Part III Page 2 Statement of program Accomplishments Check if Schedule O tns a descri be the organization's mission I nse or note line in this Part III THE INSTITUTE IS A FREE MARKET ORIENTED THINK TANK DEDICATED TO GATHERING, DISSEMINATING, AND EDUCATING ILLINOIS CONCTTTI I ENTS ON LOCAL. STÁTF AND PLJBI IC Þôt rav Tqqt tFc FACING II I INOTC 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? 3 Ey." Mro , If "Yes," describe these new services on Schedule O. Did the organizaEion cease conducting, or make significant changes in how it conducts, any program Ev." services? If "Yes," describe these changes on Schedule M ro O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses, Section 501(c)(3) and 501(c)(4) organizations are requ¡red to report the amount of giants anà allocations Èo others, the toúl and revenue, if any, for each program service repoted. "ipunr"r, 4a (code: 5,974 OOO including grants of g ) (Expenses g I,ll3,l2l ) (Revenue g ILL1NOIS POLICY INSTITUTE CONDUCTS RESEARCH ON A VARIETY OF ISSUES/ INCLUDING FISCAL MATTERS, EDUCATION POLICY, AND GOVERNMENT REFORM. THE INSTITUTE SHARES ITS FINDINGS WITH RELEVANT AUDIENCES VIA PoLIòY PAPERS, MEDIA APPEARANçES, SPEAKING ENGAôEMENT5, AND oTHER PUBL]ç FoRUN4S, ALL oF THE INSTIIUTE'S RESEARCH Is DESIGNED To BETTER EDUCATE AND BENEFIT ILLIttoIs nestóerurs, TAXpAyERs, MEDrA¡ AND GoVERNMENT OFFICIALS ON THE POLICIES CONFRONTING ILLINOIS, 4b (Code: ) (Expenses 66,026 $ including grants of g ) (Revenue g ¡ncluding grants of g ) (Revenue g EDUCATIONAL SEN1INARS ON THE PUBLIC POLICIES OF ILLINOIS, 4c (code: 4d Other program services (Describe in Schedule O.) ) (Expenses g (Expenses $ 4e Total Droqram servíce exDenses > including grants of g ) (Revenue $ 6,040,026 Form 99O (2016) https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printsub l2/1212017 Page 4 of 'Page Form 990 (2016) Pa IV 2 3 4 Is the orqanization described in section 501(c)(3) or 4947(a)(l) (other than a private foundation)? If "Yes," complete schedute Aþ) . Istheorganizat¡onrequiredtocomplete ScheduleB,scheduteof Contr¡butors(seeinstructions)? ø , Did the organization engage in dlrect or ind¡recl politica"l_campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Paft I H 7 8 9 No Yes 1 2 Yes No 3 Section 5O1(c)(3) organ¡zat¡ons' Did Èhe organization engage in lobbying ?ctivities, or have a section 501(h) election in effect during the tax year? Schedule C, Part IIÆJ . Is the organization a section 501(c)(4), 501(cX5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part Iil9l ' Did the organization maintain any donor advised funds or any similar tunds or accounts for which donors have the right to provide advice on the distribution or i¡vestment of amounts in such funds or accounts? If ';'Yes," complete Schedule D, Part I ffi . Did the organization receive or hold a conservation easement, including easements to preserve open.space, the environment, historic land a reas, or historic structures? If 'Yes," comptete Schedute D, Part II H If 'Yes,' complete 6 3 Checkl¡st of Yes 1 4I Did the organizat¡on maintain collections_of works of art, historical treasures, or o[her similar assets? If "Yes," complete Schedule D, Part IU ffi Did the organization report an amount in Part X, line 21 for escrow or cusÈodial account liability; serve as a custodian for amounts noL listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?¡t "Yes," comptete Schedute D, Paft IVH 10 Did the organization, directly or through a related organization, hold assets in Eempora rily resEr¡cted endowments, ¡-l permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Paft V _q 11 If the organ¡zaÈion's answer to any of the following queslions is "Yes," then complele Schedule D, Parts VI, VII, VIII, 4 Yes No 5 No 6 7 No I No 9 No 10 No or X as applicable, Did the organization report an amount fo.r-land, buildings, and equipment in Part X, line 10? "Yes," comptetê Schedute D, Part VI. fl b Did the organization report an amount tor investments-other securities in Part X, line 12 that is 5olo or more of its total assets reported in Part X, line 76? If "Yes," comptete Schedute D, Part Vil Tà) t.' to: or more ot its c Did the organization report an amount for investments-program related ¡n Part ': total assets reported in Part X, line 16? If "Yes," complete Schedule D, Paft VilI &"r]" 11b No 1lc No d D¡d the organization report an amount for other assets in Part X, line 15 that is in Part X, line 16? If "Yes," complete Schedule D, Part IX*) , 11d No a If *." ff 5olo Yes or more of its total assets reported H e Did the organization report an amount for other liabilities in Part X, line 25? f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X 12a 11a "Yes," complete Schedute D, Paft X 11e Yes 11f Yes t2b 13 Did the organization obtain separate, independent ?udited financial statements for the tax year? "Yes,' comptete Schedule D, Parts XI and XII þA . Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organ¡zation answered "No" to line 72at then complet¡ng Schedule D, Parts XI and XII is optional Is the organization a school described in section 170(bX1XA)(ii)? ff"Yes,'complete Schedule E 13 No 14a Did the organ¡zation maintain an otfice, employees, or agents outside of the United States? l4a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes,'complete Schedule F, Parts I and IV , If b b l2a No Yes t4b NO 15 Did the organization report on Paft IX, column (A), line 3, more than $5,000 of grants or other assistance to or tor any foreign organizalion? If "Yes," complete Schedule F, Parts II and IV . 15 No 16 Did the organization repoft on Palt IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or For toreign individuals? If "Yes," complete Schedule F, Pafts ilI and IV , l6 No t7 Did the organization report a total of more than $15,000 of expenses for professional tundraising services on Pad IX, column (A), lines 6 and tle? ff "Yes," complete Schedule G, Part I (see instructions) 17 No 18 Did the organization report more than $15,000 total of lundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part il 18 No 19 Did the organization report more lhan $15,000 complete Schedule G, Part Iu oF gross income from gaming activities on Palt VIII, line ga? If "Yes," 19 No Form 99O (2016) https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub t2ll2l20t7 Page 5 of41 Form 990 (2016). Part IV ist of Required 4 ules (con Yes 2ôa Didtheorganizationoperateoneormorehospital b 2t lf facilities?If,,yes,,,completescheduteH, 23 Did the column Did the current U, , ø organization report more than $5,000 of grants or other assistance to or for domestìc individuals on part IX (A), lil,e 2? If "Yes," complete Schedute I, parts I and III , ]# organization answer "Yes" to Paft VII, Section A, line 3, 4, or 5 about compensation of the organization,s and former officers, directors, trustees, key employees, and highest compensated employeesã If ,,yes,,' complete Schedule J , 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than g1oo,0oo as ot the las! day of the year, that was issued after December 3!, 2OO2? tf í'ves," ainswer lines 24b through 24d and complete Schedule K. If "No," go to t¡ne 2sa b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary per¡od exception? 22 No Yes 23 24b 24c d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time dur¡ng the year? 24d 27 2A a b the former If "Yesl Did y amount on Paft X, line 5, 6, or 22 for receivables from or payables to any current tees, key employees, highest compensated employees, or disqualified pers'ons? paft il , Was the organization a party to a business transaction with one ofthe following parties (see Schedule L, part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If ',yes,,' complete Schedule L, Pa¡t IV . IV : If 25d No 25b No 26 No 27 No 28a No 2Ab No 28c No oT Did the organ¡zation provide a grant or other assistan¿e to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35o/o controlled entíty or fami¡y member of any of these persons? If "yes,,' complete Schedute L, paft ilI A family member of a current or former officer, director, trustee, or key employee? No 24à Did the organization mainta¡n an escrow account other than a refunding escrow at any time during the year to delease any tax-exempt bonds? b Is the organiza[ion aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 99O-EZ? If "Yes," complete Schedule L, part I "yes," complete Schedute L, part Al.lllllY.of which a current or former officer, d¡rector, trustee, or key employee (or a family member thereof) was an offi¿ei, director, trustee, or direct or indirect ownér? ff',ye: ', complete Siheàute L, paft IV g 29 Did Ehe organization receive more than $25,000 in non-cash contributions? 30 Did the organization receive contributions of alt, h¡stor¡cal lreasures, or other sim¡lar assets, or qualified conservation g contributions? If "Yes," complete Schedute M D¡d the organization l¡quidate, terminate, or dissolve and cease operations? ff "yes," comptete Schedule N, part I If "yes," complete Schedute M 32 Did the organizat¡on sell, exchange, dispose of, or transfer more lhan 25olo of its net assets? If "Yes," complete Schedule N, Paft II . 33 Did lhe organization own 100o/o of an entity disregarded as separate from the organizat¡on under Regulat¡ons sections 307.770!-2 and 301.7701-3? If "Yes," complete Schedute R, part I W Was the organization related to any tax-exempt or taxable entity? If "Yes," comptete Schedute R, part II, ilL, or IV, and Part V, line 1 W 34 Yes , 25a Section 501(c)(3), 5Or(c)(a), and 501(c)(29) organ¡zations. Did Lhe organization engage in an excess benef¡t transãction with a disqualified person during the year? If',yes," complete Schedule L, part I . 31 2t c 26 No t^h D¡d the organization report more than $5,ooo of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line l? If ',yes,,,complete Schedule pafts I and I, 22 2Oa "Yes" to line 20a, did the organ¡zat¡on attach a copy of its audited financial statements to this return? No 35a ¡¡¿ the organization have a controlled entity within the mean¡ng ol section 512(bX13)? b It'Yes'toline35a,didtheorganizationreceiveanypaymentfromorengageinanytransactionwithacontrolledentity g w¡thin the meaning ol section 512(b)(13)? If ,'yes,,, complete Schedute R, part V, t¡ne 2 36 section 50f(c)(3) organ¡zat¡ons, Did the organization make any transfers lo an exemp! non-charitable related organization? If "Yes," cornplete Schedute R, part V, t¡ne 2 , ffi) 37 Did the organ¡zation conduct more than 5olo of its activ¡ties through an ent¡ty that is not a related organ¡zat¡on and that is treated as a partnersh¡p for federal ¡ncome tax purposes? If "Yes," complete Schedule R, parc VI H 38 D¡d the organization complete Schedule o and provide explanations in Schedule o for part VI, lines 11b and 19? Note. All Form 990 f¡lers are required to complete Schedule O. 29 Yes 30 No 31 No 32 No 33 No 34 Yes 35a Yes 35b Yes 36 No 37 No 38 Yes Form 99O 2016) https ://eup. eps. irs. gov/rnef/rrdprd/sdi/proxy/printSub I2lt2t2017 Page 6 of41 Form 990 (2016) Part V Þage 5 Statements Regarding Other IRS Filings and Tax Compliance if Schedule O contains a res or note to a line in this Part V Yes 1a Enter the number repofted in Box 3 of Form 1096 Enter -0- if not applicable 1a 39 b c Enter the number of Forms W-2G included in line la.Ente¡ -0- if not applicable 1b 0 2a Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winn¡ngs to prize winners; . Enter the number of employees reported on Form W-3, Transmittal oF Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this reEurn b Yes 2a one is reported on line 2a, did the organization file all required federal employment tax returns? Note.If the sum oF lines 1a and 2a is greater than 250, you may be requ¡red to e-file (see instructions) Did the organization have unrelated business gross income of $1,000 or more during the year? 2b 3a Yes If "Yes." has it filed a Form 990-T for this year?It "No" to line 3b, provide an explanat¡on in Schedule O 3b Yes b If at least 3a 1c No . did the organization have an interest ¡n, or a signature or other author¡ty over, a financial account in a fore¡gn country (such as a bank account, securities account, or other financial account)? 4a At any time during the calendar year, 4d No 5a No 5b No b If "Yes," enter the name of the foreign country: > See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financ¡al Accounts (FBAR) Was the organization a pafty to a prohibi[ed tax shelter transaction at any time during the tax year? ' ' b Did any taxable party notify the organization tha! it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization file Form 8886-T? 5a 6a Does the organizat¡on have annual gross receipts lhat are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? b If "Yes," did the organization include a No with every solic¡tation an express statement that such contributions or gifts were 6b not tax deductible? . 7 5c 6a Organizations that may receive deductible contributions under sect¡on 170(c)' D¡d the organ¡zation receive a payment ¡n excess of $75 made partly as a contribution and partly for goods and se 7d No provided to the payor? b If "Yes," did the organization notify the donor of the value ot the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . 7c d If "Yes," indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benef¡t contract? f g Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 71 If the organization received a contribution ot qualified intellectual property, did the organization file Form 8899 as requ¡red? , . If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 7g 1098-C? 7h h No 7d 7e Sponsoring organ¡zat¡ons maintaining dônor advised funds, Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any t¡me during the year? 9a Did the sponsoring organization make any taxable d¡stributions under section 4966? b D¡d the sponsoring organization make a d¡stribution to a donor, donor advisor, or related person? . 10 a a Initiation fees and capital contributions included on Part VIII, line 12 VIII, line 12, for public 1Oa use of club facilitìes 10b Section 501(c)(12) organizat¡ons, Enter: Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 12a Sect¡on 4947(a)(l) non-exempt charitable trusts, Is the organization filing b If "Yes," enter the amount of tax-exempt 13 9b Section 501(c)(7) organizat¡ons, Enter: b Gross receipts, included on Form 990, Part 11 8 9a 1lb Form 990 in lieu of Form 1041? interest received or accrued during the year l2a L2b Sect¡on 501(c)(29) qualified nonprofit health insurance issuers, a Is the organizat¡on licensed to issue qual¡fied health plans in more than one state?Note, See the instructions for addit¡onal information the organization must report on Schedule o. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub 13a 13b t2l12l2017 PageT c 14a b of4I Enter the ?.rnount of reserves on hand Did th e organization receive any payments for indoor tanning services during the tax year? . "Yes," has ¡t filed a Form 720 to report these payments?If,'No," provide an explanation in Schedute O l4a No !4b 990 https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub 016) 12l12l20t7 Page 8 Form 990 (2016) Part VI 'Page of4l 6 Governance, Management, and D¡sclosureFor each "Yes" response to l¡nes 2 through 7b below, and for a "No" response to ¡nes 8a, 8b, or 10b below, descr¡be the c¡rcumstance, processes, or changes in Schedule O, See ¡nstructions. Check if Schedule O contains a response or note to any line in this Palt VI and Ma A. Yes la Enter the number of voting members of the governing body at the end of the tax year 1a 8 1b 7 No It there are material differences in voting rights among members of the governing body, or ¡t the governing body delegated broad authority to an executive committee or similar commitÈee, explain in Schedule O. b Enter the number of voting members included in line 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ' 2 No 3 D¡d the organization delegate control over management duties customarily performed by or under the direct supervi 3 No 4 No 5 No 6 No 7a No 7b No 4 of officers, directors or trustees, or key employees to a management company or other person? ' Did the organization make any significant changes to ¡ts governing documents since the prior Form 990 was filed? 5 o" 6 Did the organ¡zalion have members or stockholders? 7.a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of Èhe govern¡ng body? ,n" o*.r'iru,;" ;".;" "*"." arr¡ng ,; y;". "r. .,n"'r,.-, . ¿¡u"r.¡on'or *" ornun,.u,,onl . "..",., b Are any governance dec¡sions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? I Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? I Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O ' B. 8a Yes 8b Yes 9 No This Yes 10a Did the organization have local chapters, branches, or affilia[es? b 10a If "Yes," did the organization have wr¡tten policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent w¡th the organization's exempt purposes? 11a Has the organ¡zation prov¡ded a complete copy of this Form 990 to all members of its governing bppy Qefore filing the torm? b No rob 1la Yes l2a Yes t2b Yes Describe in Schedule O the process, if any, used by the organization to review this Form 990. l2a, D¡d the organization have a written conflict of interest policy? If "No," go to l¡ne 13 , , b Were officers, d¡rectors, or trustees, and key employees required to disclose annually interests that could g¡ve r¡se to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? Schedule o how this was done . , If "Yes," describe in l2c Yes 13 Did the organization have a written whistleblower policy? 13 Yes l4 Did the organization have a written document retention and destruction policy? t4 Yes 15 Did the process for determining compensatìon ofthe following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organizat¡on's CEO, Executive Director, or top management official 15a Yes b Other ofticers or key employees of the organizat¡on 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16a Did the organizaÈion invest in, contribute assets to, or participate in a joint venture or similar arrangement with taxable entity during the year? b No a 16a No If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? , 16b osure 17 L¡sl the States w¡th which a copy of this Form 990 is required to be filed> 18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available tor public inspection, Indicate how you made these available. Check all that apply, 19 20 IL n own website M Another's website MI Upon requesl E Otf'er. (explain in Schedule O) Describe in Schedule O whether (and it so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone numberofthe person who possesses [he organization's books and records: ÞJOHN BERGQUTST 190 S LASALLE STREET 1500 CHTCAGO, IL 60603 (312) 346-5700 Form 99O (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub t2ll2l20I1 Page 9 of41 Form 990 (2016). Part VII 7 Page Compe nsat¡on of Officers, D¡rectors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O conta¡ns a resoonse or note toa line ¡n this Palt VII M Section A, Officers, D¡rectors, Trustees, Key Employees, and Hi ghest Compensated Employees 1a Complete this table for all persons required to be listed. Repoft compensation for the calendar year ending with or within the organization,s tax year. * List all ol the organ¡zation's curlent officers, directors/ trustees (whether individuals or organizations), regardless of amount of compensat¡on. Enter -0- in columns (D), (E), and (F) if no .o-p"n.àtion *u, puiJ- r L¡st all of the organization's current key employees, if any. See ¡nstructions fordefinition of "key employee.,, L¡st the organization's five current highest compensated employees (other than an officer, director, truslee or key employee) ' who received reportable compensation (Box 5 of Form W-2 and/or Box z òf Form 1099-MISC) of more t'han g1O0,OO0 from the organization and any related organizat¡ons. t List all olthe orqanization's former officers, key employees, or highest compensated employees who received more than $1o0,ooo of reportable compensation trom the organization and any rôlated orgáizations.' List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee ot the ' organization, more than $10,000 of reportable compensation from the organiiation and any related organizationi. L¡st persons in the tollowing order: individual trustees or d¡rectors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. n Check lh¡s box if neither the o anization nor related anizat¡on com current ofticer (A) (B) Name and Title (c) Average hours per week (list any hours for related orga n iza tions below dotted line) Position (do not check more than one box, unless person is both an officer and a di rector/trustee) (:> g üI ID f,.= = rJ= n -n ¿ þ = m û Ð É. ç = sü I u oe, tlÌ 3 rþ di rector or trustee. (D) (E) (F) Repoltable compensation from the orga n ization Reportable compensation from related or9 an izations Estimated (w- 2/1099MISC) amount of other compensation from the (w - 2/t099- organization and MISC) related organ¡zations ift a à ,¡. ¡I] (1) JOHN TILLMAN CEO, BOARD DIRECTOR (2) STEVE BROWN X RICHARD T WEISS MARK tt4tLLER ED BACHRACH CRAIG MANSKE PRESIDENT VICE PRESIDENT-POLICY GREEN VICE PRESIDENT-MARKETING (12) MTCHAEL LUCCr VICE PRESIDENT-POLICY (13) 0 X c c 0 X c c 0 X c c 0 X 0 0 o X 0 0 1,00 0 6.00 X 29s,2sA 33,630 X 776t32O 34,608 726t9O( I 1,7s8 X r23.O94 1,27 X 193,12s 24,4O3 34,00 (10) THADDEUS DABROWSKT (11) RYAN X 1.00 BOARD DIRECTOR (9) KRISTNA RASNIUSSEN 0 1,00 BOARD DIRECTOR (8) ART MARGULIS 0 1.0c BOARD DIRECTOR (7) 37,246 1.0c BOARD DIRECTOR (6) 284¡s00 1,0c BOARD DIRECTOR (s) 0 X BOARD DIRECTOR (4) X 30,50 1.00 ........,.,........,:.. BETH CHRISTIE ù 10,00 SECRETARY AND TREASURER (3) iD ¡4ATTHEW PAPROCKI SENIOR VICE PRESIDENT 16.0t 24 0C 12,0C X C 28.00 16.0C 24,OO 4.00 36.00 X 70¡443 VICE PRESIDENT-CON4M UNICATI https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub r2lt2l2017 Page 10 of41 (A) (B) (c) (D) (E) (F) Name and Title Average hours per week (list any hours for related orga nizations below dotted line) Position (do not check more than one box, unless person is both an officer and a Reportable compensation from the orga nization Reportable compensation from related orga nizations Estimaled MISC) MISC) d ø= irector/trustee) E tù Md (rc ei Ê¡" È fl tù fit Ë ú ü' ¡ï ü 3 û å 7J # lE' -'4 gr I ô5' ll n- (w- 2/t099- (w- 2/1099- amount of other compensation trom the organization and related orga niza tions ,l¡ ü Ð c-J * Ë o Þt 'Þ ir. ü È 20.00 (15) EMILY MCCALLISTER 20,0c 20.0c VICE PRESIDENT-EXTERNAL RE 20.0c (16) IOHN 26.0C BERGQU1ST VICE PRESIDENT-ADI'IIN & CFO X c t34,66C 4,479 X c 127,48i 20tr8z 14,0C Form 99O (2016) https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : 12l12l20t7 Pagellof4l Form 990 (2016). Part VII Page Section A. Em (A) NameandTte (B) (c) (D) Average hours per week (l¡st any hours for related organ izations below dotted line) Pos¡tion (do not check more than one box, unless person is both an officer and a (E) (F) Reportable compensation from the organization (W- Reportable compensation from related organizations (W 2/1099-MrSC) Estimated d ü4. (,, c 6c) E F irector/trustee) = ß q rE fr '4. c 4. E as Ë Þ 1 E ,r, ùr 'ri rÞ Ê- frq èD iD ¡û -7l :a 2/1099-MrSc) amount of other compensation from the organization and related orga nizations ''fJ o '1¡ I est and s 3 l1, = iS, ÉL 1b Sub-Total from continuation sheets to part VII, Sectíon A d Total add lines lb and c Total > > 0 Þ Total number of individuals (including but not limited to those listed above) who received more than $100,000 of repottable compensation l'rom the organization > 0 2 7,584,2t7 1 Yes 3 Did lhe organization list any former officer, dlrector or trustee, key employee, or highest compensated employee on line la? ¡f "Yes," complete Schedule I for such ¡nd¡v¡duat . . 3 70,956 No No For any individual listed on l¡ne la, is the sum of repòrtable compensat¡on and other compensation from the organization and related organizations greater than $15O,OOO? ff "Yes," comptete Schedute I for such individual . . 4 Did any person listed on l¡ne 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organ¡zation?If "yes," complete Schedute J for such person , Section B. Indeoendent 1 Yes 5 No ctors Complete this table for your five highes! compensated independent contractors that received more than $100,000 ot compensaE¡on from the organization. Repoft tion for the calendar year w¡th or within the organization's tax year (a) (B) business address FACEBOOK Descr¡ption of serv¡ces SOCIAL MEDIA 322,281 IvIARKETING 244,260 N4ARKETING 772,570 1 HACKER WAY MENLO cA 94025 UPSTREAM IDEAS LLC 554 ELIVI GLEN STREET tL 60137 MORGAN MEREDITH & ASSOCIATES 22780 INDIAN CREEK DR STE 2 Total number of in sation from 1OO t contractors (including but not limited to those listed above) who received more than ization Þ g1O0,O0O 3 Form 99O (2016) https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub 12/r2t20t7 Page 12 of 'Page Form 990 (2016) Part VIII Federated campaigns tt b ç c tþ Membership dues tþ llt {u Ç fi (J (A) (B) Total revenue Related or exempt function revenue # ùr reven ue 5r2-5L4 1e and slm¡lar amounts not ¡ncluded above 1f Noncash contributions included in lines 1a-1f:$ 140,860 6,43O,499 6,430,499 Business Code 2a 515100 RADIo NETWoRK 762,r74 t62,77O b '#. c {Ir d tJ> busi ness (D) Revenue excluded from tax under sections 1d q: 4lt related lt"l h Total,Add lines 1a-1f E (c) Un 1b , Fundraising events ' g line ¡n this Part VIII or 1a d d Related organizat¡ons & e Government grants (contr¡but¡ons) f All other contr¡butions, 9¡fts, grants, t1) ,Í¿ 9 Statement of Revenue Check if Schedule O contains a ,à 4l e F f ö. gTotal,Add lines {i Þ ùj 0Ë All other program service revenue 2a-2f . 162,1-70 lr 3 Investment income (including dividends, interest, and other > similar amounts) . proceeds > tax-exempt bond from investment of 4 Income sRoyalties . Þ ' (ii) Personal (i) Real {¡} Ð . 6a Gross rents b Less: rental expenses c Rental ¡ncome or (loss) d Net rental income or (loss) (ii) Other (i) Securit¡es 7a Gross amount from sales of assets other 527 than inventory b Less: costor other bas¡s and 577 sales expenses c Gain or (loss) d Net gain or (loss) -5C -50 -50 8a Gross income from fundraisinq events (not including $ of contributions reported on line 1c) See Part IV, line 18 b Less: direct expenses . , a b ; c Net income or (loss) from fundraising events 9a Gross income from gaming activities. See Part IV, line 19 b Less: direct expenses b c Net income or (¡oss) from gaming activities f' . OaGross sales of inventory, less returns and allowances , b Less: cost of goods sold c Net ¡ncome or (loss) from sales of ¡nventory . . È https://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub t2l12l20t7 Page 13 of41 Miscellaneous Revenue Business Code I 1a vtsceLLnrueous 24e 246 b c dAil e er revenue . Total. Add lines 11a-1ld 24( 12 Total revenue, See Instructions. 6.592.A7C -5C t62.774 25L Form 990 (2016) https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub 12l12l20t7 Page 14 of Form 990 (2016) Part Ix 4l Paqe 1O Statement of Functional Expenses Section 501(c)(3) and 501(cX4) organizations must complete all columns. All other organizations must complete column (A) or note to Check if Schedule O (A) 7b, 8b, 9b, and lob of Part VIII. Total expenses (B) (c) Program serv¡ce ¡4anagement and qeneral exDenses exDenses 1,1 13,1 21 7,773,121 b Legal 60,886 38,865 c AccounLing 10,586 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 2 Grants and other assistance to domestic individuals. See tr line ¡n this Part IX Do not include amounts reported on lines 6b, (D) Fundrals¡ngexpenses IV, line 22 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16. 4 BeneFits paid to or for members 5 6 Compensation of current officers, directors, trustees, and key employees Compensation not ¡ncluded above, to disqualif¡ed persons (as detined 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 a03(b) employer contributions) 9 other employee benefits 10 11 Payroll taxes . Fees for services (non-employees): , a Management . 22,OOt 10, 20 s86 d Lobbying e Professional fundraiiing services. See Paft IV, line 17 f Investment management fees (If line 119 amount exceeds 10o/o of line 25, column (A) amount, list line 119 expenses on Schedule O) g Other 12 Advet¡sing and promotion 13 Office expenses , , 14 Intormation technology 15 Royalties 16 17 579,375 16,095 77,462 168,632 1 38,875 t9,999 9,758 3O5A67 2s9,291 16t767 29,4t5 93,62s 80,175 r,768 t7,642 67,344 66,86s . Occupancy Travel 18 606,932 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, 20 Interest . conventions, and meetings . . 443 , 2l Payments to affiliates 22 23 24 Depreciation, depletion, and amortization , Insurance 44,973 44,973 77,452 tt,452 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10o/o of line 25, column (A) amount, list line 24e expenses on Schedule O.) a WAGES AND SALARIES-PAID 2,s39,868 2tr94,730 b MARKETING t,206,8t9 1,013,143 c EMPLOYEE BENEFITS-PAID 220¡9O8 179tB97 d PAYROLL TAXES-PAID THRO 19 1,155 t65,293 e All other ses 25 Total functional 26 Joint costs, Complete this Add lines 1 h 24e 32t,295 270,396 6,963,067 6,O4OtO26 l2ttB74 223t324 t93,676 20tO63 20,944 9,235 16,627 298,t40 624t9O7 47.506 line only if the organization reported in column (B) joinl costs from a combined educational campaign and fundraising solicitation. Check here > ! ¡f following SOP 98-2 (ASc 958-720) Form 99O (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub 12ll2l20t7 Page 15 Form 990 (2016), X Part Balance Sheet Check if Schedule O conLains nse or note to an a line in this Part IX (Bl {A} Beginning of year 1 Cash-non 2 Savings and temporary cash investments 3 Pledges and grants receivable, 4 Accounts receivable, 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highesl compensated employees. Complete patt II of Schedule L , 6 - in terest-beari ng net End of year 722,192 net , 1 360,457 2 20,860 3 . 4 Lo se co vo disqualifiedp in section 495 organizations izations (see i II ô1, of4l Page 11 net 7 Notes and loans receivable, 8 Inventories for sale or use 9 Prepaid expenses and deferred 5 dunder (9) 6 plete paft . 7 I charges . 9 lOa Land, buildings, and equ¡pment: cost or òther basis. Complete Paft VI of Schedule b 58,291 6,704 lOc 19,715 13 Investments-publicly traded securities Investments-other securities. See part IV, line 11 Investments-program-related. See part lV, line 11 l4 Intangible 15 Other assets, See Part lV, line 11 16 Total assets.Add lines 1 through 15 (must equal line 34) 17 18 Accounts payable and accrued expenses Grants payable 19 Defeired revenue 19 20 T-ax-qxempt bond liabilities 20 2t Escrow or custodial account liability, Complete paft tV of Schedule D Loans and other payables to current and former olficers, directors, trustees, key employees, highest compensated employees, and disqualified 2t 22 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities (including federal income !ax, payables to related th¡rd pafties, and other liabilities not ¡ncluded on l¡nes t7-24). Complete part X of Schedule D 0 25 5,000 26 Total l¡ab¡litíes,Add lines 17 through 25 0 26 5,000 11 t2 assets .g 27 € ô1 28 11 t2 13 t4 . persons. Complete Part II of Schedule 15 22,650 1,31 1,586 16 946,389 t7 18 L Organ¡zations that follow SFAS 117 (ASC 9Sg), check here complete lines 27 through 29, and líneq 33 and 34. 22 23 24 ) M Unrestr¡cted net assets and 1,048,870 Temporarily restricted net assets 262,716 27 393,601 28 547,788 Permanently restricted net assets 29 30 Organizations that do not follow SFAS 117 (ASC 959), check here > n and complete lines 30 through 34. Capital stock or trust principal, or current funds 30 3t Paid-in or cap¡Èal surplus, or land, building or equipment fund 31 d 32 522,667 582,690 29 3 z. 1Oa D Less: accumulated depreciafion Retained earnings, endowment, accumulated income, or other funds 32 33 Total net assets or fund balances 1 ,31 1,586 33 34 Total liabilities and net assets/fund balances 1 ,31 1,586 34 941,389 946,389 Form 99O (2016) https //eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub : I2lt2l2017 Page 16 of lase L2 Form 990 (2016) Part XI Reconcilliation of Net Assets toa O contains a Check line in this Palt XI I 592,470 2 6t963,067 3 -37O,L97 2 Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses. Subtract line 2 from line 4 Net assets or fund balances at beginning of year (must equal Part x, l¡ne 33, column (A)) . Net unrealized gains (losses) on investments ' 4 6 Donated services and use of facilities 6 7 Investment expenses 8 Pr¡or period I Other changes in 1 5 4I ' adjustments 1 3 1 1,586 5 7 ' . ' or tund balances (explain ¡n Schedule o) 10 Net assets or fund balances at end of year. Comb¡ne lines 3 through 9 (must equal Part X, line 33, column (B)) Financial Statements and Re port¡ng Part neL assets I 9 0 10 941,389 XII or ntains a Check if n is Part XII Yes 1 2a M.DTFTED r--'r ^ , ^--.-..-, M other çASH E Accrual ! casn Tr Accounting method used to prepare the Form 990: from a prioryearorchecked "Other," exõ]ã¡ffi tfthe orgJnization changed its method ofaccounting Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? If'yes,, check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: n b Separate basis n Consolidated basis n 2a Separate basis n ConsolidaLed basis M 2b Yes eoth consolidated and separate basis c If "yes," to line 2a or 2b, does the organ¡zation have a committee that assumes respons¡bil¡ty for oversight of the audit, review, or compilation of its Financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, expla¡n in Schedule b No eoth consolidaLed and separate basis Were the organization's financial statements audited by an independent accountant? If'yes,' check a box below to indicate whether the f¡nancial statements for the year were audited on a separate basis, consolidated basis, or both: E 3a No As a result of a tederal award, was the organization required to undergo an audit or audits as set forth in the S¡ngle Audit Act and OMB Circular A-133? If "Yes," did the organlzation undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits, 2c No 3a No O. 3b Form 99O (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub t2ll2t2017 Page 18 of4l efile GRAPHIC print - DO NOT PROCESS SCHEDULE A (Form 990 or 990E2) Department of the Treasury lnlernal Revenue Serv¡ce ORIGINAL DATA - Product¡on DLN: 93493319O11847 OMB No. 1545-0047 Public Charity Status and Public Support complete ¡f the organization is a sect¡on 501(c)(3) organization or a sect¡on 4947(a)(l) nonexempt charitable trust. Þ Attach to Form 99O or Form 99O-EZ, Þ rnformatíon about schedule A (Form 990 or 990-Ez) and its instructions ¡s at Name of the organ¡zation ILLINOIS POLICY INSTITUTE Part 41 I blic C this nt The organ¡zation is not a private foundat¡on use ¡t ¡s: (For lines 1 rt. See 2016 Open to Publ¡c Ins on number -20 \7ñ)R i h 12, check only one box.) I A church, convention of churches, or association of churches described in section 2 A school described in sect¡on 3 A hospital or a cooperative hospital service organization described in section 4 A medical research organizat¡on operated in conjunction with a hospital described in section 170(b)(1)(A)(i¡¡). Enter the hospital's name, city, and state: An organization operated for the benefit of a college or un¡versity owned or operated by a governmental unit described in section 17o 5 6 n 7 M I n n 9 tr 10 11 n 12tr aE bn c tr d tr e f s (b)(r)(r)(iv), t7o(b)(1)(A)(ií). 170(b)(f)(A)(i). (Attach schedute E (Form 990 or 990-Ez).) 170(b)(t)(A)(iii), (Complete par rr.) A federal, state/ or local government or governmental unit described in section 1zo(b)(r)(l)(v). An organization that normally. receives a substantial part of its support from a governmental unit or From the general public described in sect¡on 170(bXt)(A)(vi), (Comptete parr rr.) A community trust described in section 17O(b)(1)(A)(vi). (Complete patt II.) An agr¡cultural research organ¡zation described in 170(b)(1)(A)(íx) operated ¡n conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the nar e, city, and state of the college or university: An organization that normally receives: (1) more than 33r7:o/o 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 Éhan 33y3o1o o¡ its support from grols investment income and unrelated business taxable income (less section 511 tax) fiom businesses acquired by the organizationãfter June 30, 1975. See sect¡on 509(a)(2), (Complete part UI.) 'An organization organized and operated exclusively to test for public safety. See sect¡on SOg(aX4). An organization organized and operated exclusively for the of, or lo carry out the purposes of one or more publicly supported organizat¡ons described in section , See section 5O9(a)(3), Check the box in lines 12a through 12d that describes the type of support¡ t2e, r2f, and 12g. Type I. A suppoting organization oPerated, supervised, or controlled by its supported organiza[ion(s), typically by g¡ving the supported organization(s) the power to regularly appoint or elect a majority ofthe directors or trustees of the àJppórung ôrgãnization. you must complete Part IV, Sect¡ons A and B, Type Ir. A supporting organization supervised or controlled in connect¡on with its supported organization(s), by having control or management of the supporting organization vested in thè same persons that control or manage the supported organizãtion(s). you must complete Part IV, Sections A and C. Type ilI.functionally.¡ntegrated. A support¡ng organization operated in connection with, and functionally integrated with, its supported organizat¡on(s) (see instruct¡ons). You must complete Part IV, Sect¡ons A, ó, and E. Type uI non-functionally ¡ntegrated. A supporting organization operated in connection with its suppoded organization(s) that is not lunctionally integrated. The organization generally must satisfy a distribut¡on requirement and an attentiveness requirement-1see instructions). You must complete part IV, Sections A and D, and part V, n Check this box if the organization received a wrìtten determination from the IRS that it is a Type I, Type II, Type III functionally inlegrated, or Type III non-functionally integrated supporting organization. Enter the number of supporLed organizations Provide the followi (i) Name of supported orga n izatio n the (ii) ErN (iii) Type of (¡v) Is the organization lisLed organ ization in your governing document? (described on lines 1- 10 above (see i nstructions) ) Yes (v) Amount ot monetary support (see instructions) (vi) Amount of other suppolt (see nstructions) ¡ No Total For Paperwork Reduction Act Notíce, see the Instruct¡ons Form 990 or 99O-EZ, for https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub Cat, No. 11285F Schedule A (Form 990 or 99O-EZ) 2016 12tr2t20t7 Page 19 of 'Page 2 17O Schedule A (Form 990 or 990-EZ) 2016 Part If 4I Support Schedule for Organ¡zations Described ¡n Sect¡ons 17O(bX1)(A)(¡v), 170(b)(1)(A)(vi), and (b)(1)(AX¡x) (Complete only if you checked the box on line 5, 7, B, or 9 of Part I or if the organizat¡on failed to qualify under Part fails to under the tests Calendar year (or fiscal year beginníng in) Þ 1 (a) 2072 Gifts, grants, contr¡butions, and membership fees received. (Do not include any "unusual gra nt. " ) Tax revenues levied tor the organizat¡on's benefit and e¡lher paid to or expended on its behalf. The value of services or tacilities furnished by a governmental unit to the organization without charge.. Total, Add lines 1 through 3 The portion ot total contribulions by each person (other than a 2 3 4 5 (c) 2oL4 (b) 2013 (d) 201s (f) (e) 2016 3,685,228 3,476,7 i 3,s28,6s6 s,818,605 643O,49ç 22,879,705 3,68s,22t 3,416,7li 3, s28,65€ 5,818,605 6,430,499 22,879,7Os governmental unit or publiclY supported organization) included on line 1 that exceeds 2o/o of lhe amount shown on line 11, column (f) 6 Publ¡c support, Subtract line from line 4. Sect¡on B Calendar year 7 I 9 10 11 10,348,210 5 (or f¡scal year beginníng in) Þ Amounts from line 4. Gross ¡ncome trom interest, dividends, payments received on securities loans, rents, royalties and income from similar sources. Net income from unrelated business activities, whether or nol the business is regularly carried on. Other income. Do not include gain or loss from the sale of capital assets (Expla¡n in Part VI.). Total support, Add lines 7 through Total 72,s3t,495 (a)zoL2 (d)201s (c)2or4 (b)2013 (f)Total (e)20 16 s28,6s€ s,818,605 6,430,499 5,506 -437 787 -45 1 1,983 6,8s0 750 24ê. 7t,454 3,6A5,22t 3,476,7\7 6,089 1,62! 3, 705 1,306 22,9O2,465 10 t2 t2 Gross receipts from related activities, etc. (see instructions) 13 F¡rst 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, 0 . . . , . Þtr checkthisboxandstophere Section C. Computation of Public Support Percentage 14 Public support percentage for 2016 (line 6, column (f) divided by line 11, column (f)) 15Publicsuppoftpercentagefor2o15ScheduleA,PartII,line14.re 16a33 tlso/o supporttest-2016, If the organization did not checkthe box on line 13, and line L4is33 and stop here. The organization qualifies as a publicly supported I f¿ I ttzo/o 54;20 o/o or more, checkthis box organization ,ÞM b 33t/zolosupporttest-2o15, Iftheorganizationd¡dnotcheckaboxonlinel3orl6a,andlinel5is33rßo/oormore,checkthis . . box and stop here. The organizaÈion qualifies as a publicly supported organization . Þn 17¿ 10olo-facts-and-c¡rcumstances test-2o16, If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10o/o or more, and ¡fthe organization meets the "tacts-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 b 10o/o-facts-and-circumstancestest-2015. Iftheorganizationdidnotcheckaboxonline13, 16a,76b,orl7a,andline . , . >D 15 is 10o/o or more, and if the organization meets the "facts-and-circumstances" lest, 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 supportedorganization 1g Pr¡vatefoundat¡on. Iftheorganizationd¡dnotcheckaboxonlinel3, instructions 164, 16b, lTa,orTTb,checkthisboxandsee . Þn . . . Þn Schedule A (Form 990 or 99O-EZ) 2016 https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub t2lt2l2017 Page 20 of Schedule A ( Form 990 or 990-EZ) Part III 20t6 Page Support Schedule for Organ izations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part IL If the to u nder listed below ion A, Su year (or fiscal year beginning in) Þ 1 3 lease com (d) 2oL2 (b) 2013 (c) 2074 (d) 201s (e) 2016 (f) Total (d) 2072 (b) (c) 2014 (d) (e) 2016 (f) Total Gifts, grants, contr¡butions, and membership fees received. (Do not include any "unusual grants,',) Gross receipts from admrssions, merchandise sold or services performed, or facilities furnished jn any aclivity that is related to the organizat¡on's tax-exempt purpose Gross receipts from activit¡es that are not an unrelated trade or business under section 513 Tax revenues levied for the organization's benefit and either paid to or expended on its behalt. The value of services or lacilities furn¡shed by a governmental unit to the organization without charge Total. Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received trom d¡squðlitied persons Amounts included on l¡nes 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1olo of the amount on line 13 for the year. Add lines 7a and 7b. Publ¡c support. (Subtract line 7c . 2 3 . 4 5 6 7a b I 4I c from line 6. Sect¡on B. Support Calendar year (or fiscal year beginning in) Þ 9 Amounts from line 6, lOa Gross income from interest, 2013 201s dividends, payments received on securities loans, rents, royalties and inÒome from similàr sources'. Unrelated business taxable income (less section 511 taxes) from businesses acquired after lune 30, b I975. c Add lines 10a and 10b. Net income from unrelated business activit¡es not included in line 10b, whether or not the business is regularly carried on. Other income, Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . Total support. (Add lines 9, 10c, 11, and 12.). First f¡ve years, If the Form 990 is for the organization's first, second, 'bhèclilih¡s' box äird stoo here. :l 11 t2 13 14 ,of of Public 15 16 support percentage for 2016 umn ivided by line 13, column (f)) Public supporÈ percentage from 2015 Schedule A, part III, line 15 PU Section D. Com ": *:'':".':'l'1",' i":'. :'.' l'l'l'l'îb 15 16 Income Investment income percentage for 2016 (line 10c, mn 13, column (f)) T7 18 Investment income percentage from 2O15 Schedule A, part III, line 17 18 lga 331/so/o support tests-2O16' If the organizatjon did not check the box on l¡ne 14, and line 15 ¡s more than 33 rTrol0, and line 17 is not more than 33 uzo/o, check this box and stop here, The organization qual¡fies as a publ¡cly supported o¡ganization . . Þn 6 33 t¡zolo support tests-2o15. If the organization did nol check a box on line 14 or line 19a, and line 16 is more than 33 r7:o/o and line 18 not more than 33 1;3olo, check this box and stop here. The organization qualifies as a publicly supported organization . , '. . Þ ! 1,7 20 Private foundat¡on. If the did not check a box on line 14 gã. or1 gh_ check this box and see instructions is >n Schedule A (Form 99O or 99O-EZ) 2016 https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : t2ll2t2017 Page ri Schedule A (Form 990 or 990-EZ) 2016 Part IV Page 2I of 4I 4 Supporting Organ¡zations (Complete only if you checked a box on line 12 of Paft I. If you checked Lza of Paft I/ complete Sections A and B. If you checked 12b of Part I, complete Sections A and C, If you checked 12c ot Paft I, complete Sections A, D, and E. If you checked 12d of Palt I, complete seciions A and D. and comolete Part V.) o ¡zat¡ons Yes 1 Are all of lhe organization's supported organizations listed by name in the organization's governing documents? If "No," descr¡be ¡n Part VI how the suppofted organizations are designated. If des¡gnated by class or purpose, describe the designation. If h¡stor¡c and cont¡nu¡ng relat¡onsh¡p, explain' 2 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," expla¡n ¡n Part VI how the organ¡zat¡on determ¡ned that the suppofted organ¡zation was described ¡n section 509(a)(1) or (2). 3a Did the organization have a supported organ¡zation described in section 501(cXa), (5), or (6)? below, lr ! If I ( "Yes," answer 2 (b) and (c) 3a b Did the organ¡zat¡on confirm that each supported organization qualified under section 501(c)(a), (5), or (6) and satist¡ed the public support tests under section 509(a)(2)? If "Yes," describe ¡n Part VI when and how the organizat¡on made the determ¡nat¡on, 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain ¡n Part vI what controls the organ¡zation put ¡n place to ensure such use' 3c 4a Was any supported organization not organized in the United States ("foreign supporled organization")? ff"Yes" and if you checked 12a or 12b ¡n Part I, answer (b) and (c) below' 4a b c 5a b c Did thè organization have ultimate control and discretion in deciding whether to make grants to the foreign suppoted organization? If "Yes," describe ¡n Part vI how the organizat¡on had such control and discretion desp¡te be¡ng controlled or suoervised bv or in connection with ¡ts supported organ¡zat¡ons. DiA the orgañization suppolt any foreign òúpported organizat¡on that does not have an IRS determination under sect¡ons 501(c)(3) and 509(a)(1) or (2)? ff "Yes," explain ¡n Part VI what controls the organizat¡on used to ensure that all support to the fore¡gn 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 (¡f appl¡cable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organ¡zations added, substituted, or removed; (i¡) the reasons for each such action; (¡¡i) the author¡ty under the organ¡zat¡on's organiz¡ng document authoriz¡ng such action; and (iv) how the action was accomplished (such as by amendment to the organizìng document), Type I or Type II only. Was any added or substituted supported organization parl of a class already designaled in the organization's organizing document? Substitut¡ons only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or tacil¡ties) to anyone 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 suppoft or benefiL one or more of the filing organizat¡on's supported organizations? If "Yes," provide deta¡l ¡n Pa,t VL 7 Did the organization provide a grant, loan, compensation, or other simìlar payment to a substantial contributor (defined in section 4958(c)(3XC)), a family member of a substantial contributor, or â 35o/o controlled entity with regard to a substantial contributor? If "Yes," complete Paft I of Schedule L (Form 990 or 990-Ez) . Did the organization make a loan to a disqualif¡ed person (as defined in section 4958) not described in line 7? complete Part I of Schedule L (Form 990 or 990-Ez). 9a If 4c 5b 5c 6 7 "Yes," I Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualìfied def¡ned in section 4946 (other than foundation managers and organizations described in section 509(aX1) or (2) 9a b Did one or more disqualified persons (as defined in line 9a) hold a controll¡ng interest in any enlity in which the supporting organization had an interest? If "Yes," prov¡de deta¡l ¡n Part VI. c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets which the supporting organization also had an interest? ff "Yes," provìde deta¡l in Part vL Was the organization subject to the excess business holdings rules of section 4943 because of section ceftain Type II supporting organizations, and all Type 9b i 9c 4943(f) (regarding III non-functionally integrated supporting organizations)? If "Yes," answer l¡ne 10b below. b 4b 5a provide detail ¡n Part VI. loa No Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determ¡ne the organ¡zation had excess business holdings). lOa 10b or https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub 2016 12n212017 Page 22 of Schedule A (Form 990 or 990-EZ) 2016 Part 11 a IV Organizations continued) Su Èas the organizaÈion 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? b A family member of a person described in c A 35o/o (a) above? Yes No Yes No Yes No Yes No 1la 1lb 1lc controlled entity ot a person described in (a) or (b) above? If,'yes,,to a, b, or c, provide deta¡l in Part VI I 4l 5 an Did the directors, lrustees, or membership of one or more suppofted organizat¡ons have the power to regularly appoint or elect at least a majority ot the organization's directors or trustèes at all iimes during lhe tax year? ff "N;," de;cr¡be in part superv¡sed, n¡zat¡on,s act¡vit¡es, If the scr¡be how and/or remove directors or and what c q ¡f any, appl¡ed to such 1 1 2 perate For.the benefit of any suppoted organization other than the supported organization(s) that or controlled the supporting organization? If "Yes," exptain in Part VI how provi-ding such òénefit es of the supported organization(s) that operated, supervised or controlled the supþorting II 1 2 izations 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 su pported organizat¡on(s)? If "No," describe in Part VI how control or management of the su pport¡ n9 orga n ¡zat¡on was vested ¡n the same persons that controlled or managed the supported organ¡zation(s), I D, 1 Did the Örga nization provide to each of its suppofted organizations, by the last day of the fifth month of the organ ization's tax year, (i) a written notice describing lhe type and amount of support provided during the prior tax year, (ii) a copy of Form 990 that was most recently filed as of the datê of notif¡cation, and (iii) copies of the organization's governing documents in effect on the date of notitication, to the extent not previously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the suppoted organization (s) or (ii) serving on the governing body of a supported organization? If "No," explain in part vI how the organízation ma¡nta¡ned a close and continuous working relationsh¡p with the suppofted organizat¡on(s), 3 By reason of the relat¡onship described in (2), did the organization's supported organizat¡ons have a significant voice in the organization's investment policies and in directing the use of the organization's ¡nðome or assets at all -times during the tax year? If "Yes," describe in Paft VI the role the organizat¡on's supported organizat¡ons played in this regard, I 2 Section I a b c E. Twne Check the box next to the method that the organizat¡on used to satisfy the Integral Patt Test during the year (see tr The organization satisfied the Activities Test. Complete line 2 below. tr ! a b instruct¡ons): The organization ¡s the parenÈ of each of ¡ts suppoted organizations. Complete l¡ne 3 below. The organization supported a governmental entity. Describe in Part Activities Test. Answer (a) and 2 vI how you supported a government entity (see instructions) (b) below, Yes Did substantially all of the organization's activ¡ties dur¡ng the tax year directly turlher the exempt purposes of the supported organization(s) to which lhe organization was responsive? If "yes,i' then in part VI identify those supported organizations and expla¡n how these act¡v¡t¡es directly furthered their exempt purposes, how the organization was respons¡ve to those supported organizationq and how the organ¡zat¡on determined that these activitieé const¡tuted substant¡ally all of its act¡vit¡es. Did the ac'tivities described in (a) constitute activit¡es that, but for the organization's involvement, one or more of lhe organization's supported organization(s) would have been engaged in? Ii "yes," expla¡n ¡n paft vI the reasons for the organization's position that its supported organ¡zation(s) would have engaged in these activities but for the organizat¡on's involvement. 3 3 Functianallv-f nfedrâfê.1 sr rñn^if¡ñã Parent of Suppolted Organizations. No 2a 2b i Answei (a) and (b) below, a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the suppoÉed organizations? Provide detaits in part VI. b Did the organ¡zation exercise a substantial degree of direction over the policies, programs and activities of each of supported organizations? If "Yes," describe ¡n Part VI. the role ptayed by the organizat¡on ¡n th¡s regard. 3a ¡ts 3b Schedule A (Form 99O or 99O-EZ) 2016 https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub l2lr2t20t7 Page23 e6 Schedule A (Form 990 or 990-EZ) 2016 Part V 1n Type III Non-Funct¡onally Integ ) Supporting Organizations Check here if the orqanization sat¡sfied the Integral Part Tes! as a qualifying trust on Nov. 20, L97O (explain in Part VI). See Section A - Adjusted Net Income 1 2 3 4 Net shoft-term capilal gain 2 Other gross income (see instructions) 3 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 i nstructions) 6 nstruct¡ons) 7 Other expenses I Adjusted Net Income (subtracL lines 5, 6 and 7 from line 4) Section B - Minimum Asset Amount i a b c Aggregate fair market value of all non-exempt-use assets (see instructions for short of r or assets held for tax Average monthly value of securities monthly cash balances Fair market value of other non-exempt-use assets d Total (add lines 1a, 1b, and lc) e 2 3 4 5 6 7 I (A) PriorYear (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 Recoveries of prior-year 1 of4l 7 I I 1a 1b 1c 1d Discount claimed for blockage or other tactors (explain in detail in Parl Acquisition ¡ndebtedness applicable to non-exempt use assets 2 Subtract line 2 from line 3 Cash deemed held 1d for exempt use. Enter 7-U2o/o of line 3 (for greater amount, see 4 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 Multiply line 5 by .035 Recoveries of prior-year d¡stributions 6 Minlmum Asset Amount (add line 7 to line 6) I 7 Section C - Distributable Amount from Section A, line 8, Column A) 1 Adjusted net income for 2 Enter 85o/o of line 1 3 Min¡mum asset amount for prior year (from Section B, line 8, Column A) 4 Enter greater of Iine 2 or line 3 5 Income tax imposed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency Current Year 1 2 3 4 5 l,,r 6 temporary reduction (see ¡nstructi 7 Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructi A htþs ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub 99O or 2016 1211212017 Page 24 of Schedule A (Form 990 or 990-EZ) 2016 Part V Type III Non-Functional Sect¡on D - Distributions 1 2 Amounts to Page lvr 5O9(a ng Organizations 4l 7 contin Current Year anizations to ish Amounts paid to perform acLivity that direcuy futhers exe mpt purposes of supported organizations. in excess of income from 3 Adm¡nistrative 4 Amounts to id to ofs utre exem ified set-aside amounls use assets oT IRS 6 Other tn nstructions 7 Total annual distri lines 1 h I Distributions to attent¡ve suppofted organizations to which ¡ details in Part 9Di 10 See instructions amount for 2016 from amount divided Line the organization is responsive (provide line 6 unt Section E - Distribution Allocations (see instructions) I (¡) Excess Distr¡but¡ons (ii) (i¡¡) D¡str¡butable for 2016 Underd¡stributlons Pre-2016 Distributable amount for 2016 from Section C, line 6 2 Underdistributions, if any, for years prior to 2016 (reasonable cause required-- explain in part VI). See ¡nstructions 3 Excess distributions to 2016: a b c d e f From From 2014. From of lines 3a throu e to underdistributions of h to 2016 distributable amou i Carryover from 2011 not applied (see T i nstructions Remainder. Subtract lines 4 utions for 2016 trom to underdistr¡butions of a rs 3i D, line rs b Applied to 2016 distributable amount c Rema¡nder. Subtract lines 4a and 4b from 4 5 Rema¡ning underdistributions lor years prior to 6 2016, if any. Subtract lines 39 and 4a from line 2. It the amount is greater than zero, explain in part VI See instructions. Rema ining underdisLribut¡ons for 2016. Subtract lines 3h and 4b from line 1. If the amount is greater tha n in in Part VI. See in 7 Excess d¡stributions carryover 8 Breakdown of line 7: 3jand4o.,,: to 2017. i Add lines L, a b Excess from 2013, c d e Excess from 2015. Excess from 2016. A Form https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub or t2lI2l20t7 Page25 Schedule A (Form 990 or 990-EZ) 2016 Part VI Page of4l 8 Supplemental Informat¡on' Provide the explanations required by Part II. line 10; Part II, l¡ne 17a or 17b; Palt III, line 12; Part IV, Sect¡on 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; Pad IV, Section C, l¡ne 1; Part IV, Section D, lines 2 and 3; Part IV, Sect¡on E, lines lc, 2a,2b, 3a and 3b; Part V, line 1; Palt 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 i nstructions). Facts And Gircumstances Tesl Return Reference Expla n ation Schedule A (Form 990 or 990-Ez) 2016 https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub r2l12l20t7 Page27 efile GRAPHIG print - DO NOT PROCESS (Form.990 or 990.E2) lnternal Revenue Service Name DLN: Political Gam pa¡gn and Lobbying Activities SCHEDULE C Department of the Treasury ORIGINAL DATA'- Production L1847 OMB No the orga nization Open to Public lnspection Employer ILLINOIS POLICY INSTITUTE 545-0047 2016 For organizations Exempt From lncome Tax under section 501(c) and section s27 Þcomplete if the organizat¡on ¡s descr¡bed below, )Attach to Form 99o or Form 99o-Ez. Þrnformation about schedule G (Form 99o or 99o-Ez) and its instructions is at www, ¡rs,oov /forñggO, number 47-205702A Part I-A 1 Provide a description oi the orga nization's direct and indirect polit¡cal campaign activities in Patt IV (see instruct¡ons for definition of "political campaign activities',) Political campa¡gn activity expenditures (see instructions) ....... Volunteer hours for lca activities instruction 2 3 Part Complete if the organization is exempt under section 501(c) or ¡s a sect¡on 527 organization. I-B Complete if the orga n exempt under so1(c)(3). 3 Enter the amount of any excise tax incurred by the organization under section 4955 ........ Enter the amount of any excise tax incurred by organ¡zation managers under sect¡on 4955 If the organ¡zation incurred a section 4955 tax, did it file Form 4720 ror this year? 4a Was a corrêction made? ............., .....,,,,...........,,.....,., 1 2 of4l describe in Part $ $ n ! yes nro Y"" !no TV Part I-C Complete ¡f the organ¡zat¡on is under sect¡on 5O1(c) , except sect¡on 5O1(c)(3). 1, Enter the amoúnt direcily expendêd by the,fil¡ng, organization for section 527 exempt function activities .,.,, þ $ 2 Enter the amount of the fil¡ng organization's funds contributed to other organizations for section 527 exempt function activities 3 Total exempt function expenditures. Add Iines L and 2. Enter here and on Form 1120-pOL, line 17b........... 4 Did the filing organization file Form 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organ¡zation listed, enter the amount paid from the filing or-ganization's Funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate pol¡ticãl organization, such as a separate segregated fund or a political act¡on committee (PAC). If additional space is needed, provide information in part IV. (a) $ $ nv"" nno 1l20-pOL for this year? (b) Address Name )' (c) (d) Amount paid from EIN filing organization's funds, If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. 1 2 3 4 5 6 For Paperuork see instructlons for or 99O-Ez. https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub Cat. No, 500845 Schedule C (Form 99O or 990-EZ) 2016 12/1212017 Page 28 of Schedule C (Form 990 or 990-EZ) 2O76 Part II-A Paqe section 501lh)). Check >n B Check >[] ¡f the filing organization belongs to an affiliaLed group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). fil checked box A and "limited control" i (a) Filing orga nization's Limits on Lobby¡ng Expenditures (b) Affiliated group totals totals (The term "expenditures" means amounts pa¡d or ¡ncurred') ( lobbying expenditures to influence publ¡c opinion (grass roots lobbyinq) ... Total lobbying expenditures to influence a legislative body (direct lobbying) ..'... c Total lobbying expenditures (add lines 1a and 1b) d Other exempt purpose expenditures e Total exempt purpose expenditures (add lines 1c and 1d) lotal ( b f 2 Complete if the organization is exempt under section 5O1(c)(3) and filed Form 5768 (election under A 1a 4l ( 6,963,061 6,963,061 I I Lobbying nontaxable amount. Enter the amount from the following table in both columns. 498,15: ff the amount on line le, column (a) or (b) is: lThe lobbying nontaxable amount ¡s: \ot of the amount on l¡ne 1e. over $500,000 f,ver $500,000 but not over $1,000,000 )ver $1,000,000 but not over $1,500,000 )ver $1,500,000 but not over $17,000,000 )ver $17,000,000 çt h I t l$100,000 l$175,000 l$225,000 pius 10o/o of the excess over $1,000,000. plus 5olo of the excess over $1,500,000 l,ooo,ooo l$ crassrooLs nontaxable amount (enter 25olo of line 1f) plus 15olo of the excess over $500,0q0. 124,53t . ( Subtract line 1g from line 1a. If zero or less, enter -0-. Subtract line 1f from line 1c. If zero or less, enter -0-. It there is an amount other than zero on either line th or line 1i, did the organ¡zation file Form 4720 repotüng section 4911 tax for th¡s year? .........,,,, ( n ye" fl no 4-Year Averaging Period Under section 501(h) (Some organ¡zat¡ons that made a section 501(h) elect¡on do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f,) 4-Year res Calendar year (or fiscal year beginning in) 2a (a) 2013 nontaxable amount b Lobbying ceiling amount c Total tn itures amount e Grassroots ceiling amount f Grassroots 304,s57 (b) Period 2014 342,807 (c) 201s 395,895 (d) 2016 498,153 (e) Total 541 2,3r2,tOO 25,777 76,138 85,70( 98,974 724,s3A 578,025 20t861 Schedule C (Form 99O or 99O-EZ) 2O16 https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : t2lt2l20I7 Page29 of41 Schedule Part, 990 or 990-EZ 20t6 C II-B Com ete the organ¡ For each "Yes" response on l¡nes activ¡ty, la through is exempt u li below, provide in section 5O1( part IV a deta¡ted description NOT filed of laì the tobbying Yes I Amount No ring the year, did the ing organ¡zation a[empt to influence nat¡onal, state or local oñ, including any attempt to i nfluence public opin¡on on a legislative matter or referendum, through the use of a Volunteers? b Paid staff or management (include compensalion in expenses reported on lines c Media advertisements?,,,.. d Mailings to members, legislators, or the public? Publications, or published or broadcast statements? e Í s h i lc through 1i)? Grants to other organ¡zations for lobbying purposes? Direct contact with legislators, their staffs, government ofFicials, or a legislative body? ,................ Rallies, demonstrations, seminars, convent¡ons, speeches, lectures, or any similar means? ,,......... Other act¡vities? j Total. Add lines lc through 1i .............,.,... 2d Did the act¡vities ¡n line 1 cause the organization to be not described in section 501(c)(3)? .. b It "Yes," enter the amount of any tax incurred under section 4972 ,,,..,....,,,, c If "Yes," enter the amount of any tax incurred by organizat¡on managers under section 4912 d If the fil organization a sect¡on 4912 tax, d id it file Form 4720 for this year? Part III-A Complete if the organ¡zat¡on ¡s exempt under sect¡on 501(c)(a), sect¡on 501(c)(5), or sect¡on i I 2 3 Part I a b c 3 4 III-B ¡f the and if either (a) BOTH part answered exempt under No 1 2 3 1(c)(a), sect¡on 501(c)(5), or OR (b) Part III-4, line 3, is III-A, lines I and 2, are answered "No" Dues, a a simi r amounts from me Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of pol¡t¡cal 2 Yes were substantially all (90olo or more) dues received nondeductible by members? ,... Did the organization make only ¡n-house lobbying expenditures of 92,ooo or less? .. Did the organization agree to carry over lobbying and political expenditures from the prior year? ,........ (c)(6) I expenses for which the sect¡on S27(f) tax was paíd). Current year ........,....... Carryover from last year 2a 2b 2c Total Aggregate amount repofted in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues . It notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobùyinq and political expend¡ture next year? Taxable amounÈ of lobbying and political expen Part IV (see instructions) 3 4 5 Supplemental Provide the descriptions required tor part l-A, line 1; part l- B, line lin Return Referencè rt 4; Part l-C, line 5; Part II-A (affiliated group list); part II-A, lines 1 and 2 (see Expla na t¡on Schedule C (Form https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub or r2lt2t20t7 Page 31 of41 efile GRAPHIC orint - DO NOT PROCESS SCHEDULE D ORIGINAL DATA - Product¡On DLN: 93493319011847 OMB No. 7545-0047 Supplemental Financial Statements (Form 990) 2016 Þ Complete îf the organ¡zat¡on answered "Yesr" on Form 99o' tooÄl1""ittoÉ.tt;,n1to1' 11e' 1lf, t2a, ot t2b' Part Iv, line 6,7, t, Department ol the Treasury lnternal Revenue Service Name o Open to Publíc ", on Information about Schedule D (Form 99O) and ¡ts ¡nstructions is atwww,irs,dov/forrnggo, Emplóyer identificatíon number n ILLINOIS POLICY INSTITUTE Part I 4t-2 Organizat¡ons Ma¡nta¡ning Donor Advised Funds or Other Similar Funds or Accounts. IV line 6 answe (a) Donor advised funds 1 2 3 4 5 (b)Funds and other accounts Total number at end of year Aggregate value of contr¡butions to (during year) Aggregate üalue of grants from (during year) Aggregate value al end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? !v."nto Did the organization intorm all grantees, donors, and dono'advisors in wriling that grant funds car¡ be useg only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purdôse conferring impermissible private benetit? 6 nts- Comolete if the oroanization answered "Yes" on Form 990, Part IV, line Pârt II Conservation I Purpose(s) of conservation n n fl 2 habitat education) n, n ¡¡o Preservation of an historically ¡mportant land area Preservation of a cert¡fied historic structure Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of easement on the last day of the tax year. a b c d v". E easements held by the organization (check all that apply). preservation of land for public use (e.g., recreation or protection of natural n 7. Held at the End of the Year 2d Total number of conservation easements 2b Total acreage restricted by conservation easements Number of conservation èasements on a certified historic structure included in (a) 2c . Number ot conservation easements included in (c) acquired affet 8/L7/06, and not on a historic slructure listed in the National Register . 2d Number of conservation easements modified, transferred, released, extingu¡shed, or terminated by the organizat¡on dur¡ng the 3 tax year > 4 Number of states where property subject to conservation easement is located Þ 5 Does the organization have a written policy regarding the perÌodic monitoring, inspection, handling of violations, and entorcement of the conservation easements it holds? E y.s n no 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violat¡ons, and enforcing conservation easements during the year Þ 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year l$ I Does each conservat¡on easement reported on line 2(d) above satisfy the requirements of section 170(hX4XBXi) and section 170(h)(4)(B)(ii)? . n yes !no In Part XIII, describe how the organization reports conservat¡on easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that descr¡bes 9 the organization's accounting for conservation easements. Part III la the nization answered "Yes" on Form 990 Part IV line B. If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures/ or other similar assets held tor public exhibition/ educat¡on/ or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. Organizations Ma¡nta¡n¡ng Collections of Art, Historical Treasures, or Other Similar Assets, b Ifthe organization elected, as permilted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, educalion, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenue included on Form 990, Part (ii)Assets included in Form 990, Part 2 a b VIII, line 1 . Þ $ Þ$ X If the organiza[ion received or held works of art, histor¡cal treasures, or other similar assets for financial gain, prov¡de the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: Revenue included on Form 990, Paft VIII, line 1 . > For Paperwork Reduction Act Notice, see the Instruct¡ons for Form 990 https ://êup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub $ >$ Assets included in Form 990, Part X Cat. No. 52283D Schedule D (Form 99O) 2016 t2l12l20t7 Page 32 of Schedule D (Form 990) 2016 Part III 3 Page nizations Mainta tnt Collections of Art- 4l 2 Treasures- or Other Similar Assets Using the organization's acquisition, access¡on, and other records, check any of the following that are a significant use of its collection items (check all that apply): a n bLl c n 4 d exhibition Publ¡c n Loan or exchange programs e ! Scholarly research orher Preservation for future generations Provide a description of the organization's collections and explain how they further the organ¡zation,s exempt purpose in Palt XIII. During the year, did the organization solicit or receive donations of art, h¡storical treasures or other similar assets to be sold to raise funds rather than to be maintained as part oithe organization,s collection?, 5 Part IV n Escrow and Custodial Arrangements ! v". ¡¡o Complete if the organization answered "Yes" on Form 990, Paft IV, line 9, or reported an amount on Form 990, part X, line 21, Is the organ ization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? 1a n Y." I . b It "Yes." explain the arrangement in part XIII and complete the following table c Beginning balance 1c d Addit¡ons during the year 1d e DisÈributions dur¡ng the year 1e f Ending balance 1f 2d Did the organization include an amount on Form ggo, Part x, l¡ne 21, for escrow or custodial account liability? b If "Yes," explain the arrangement in part XIII. Check here if the explanation has been provided in Part XIII ¡¡o Amount , . . Part V n nno yes Endowment Funds. Com lete if the organization answered "Yes" on Form 990, palt IV, line 10 (a)Current year 1a Beginning of year balance , (b)Prior year (c)Two vears back (d)Three years back Four back , b Contributions c Net ¡nvestmènt eárnings, gains, and losses d Grants or scholarships e Other expend¡tures for facilities and programs f Admin¡strative expenses s End ol'year balance 2 a b c . Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: Board designated or quasi-endowment Þ Permanent endowment Þ... . Temporarily restr¡cted endowment Þ The percentages on lines 2a, 2b, and 2c should equal 100%, Are there endowment funds not in the possess¡on of the organization that are held and administered for the organization by: (i) unrelated organizations 3a (ii) related organizations If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? b 4 Yes 3a(¡) 3a(¡¡) 3b . Describe in Part XIII the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment. nization Description of property (a) cost or other bas¡s (investment) on Form 990 (b) la Land b Buildings c Leasehold ¡mprovements d Equipment , e Other , . , Total, Add lines 1a through le.(Column Pa (c) Accumulated depreciation Cost or other bas¡s (other) must equal Form 990/ Part X, 47,897 28¡776 10,400 10,400 (B), line 1 rt line 10 (d) Book value L9,7ts 0 t9t7t5 Schedule D (Form 99O) 20f6 https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub l2lt2l20t7 Page 33 of41 Schedule D (Form 99O) 2OL6 Part Page VII Investments-Other 3 Securities. Complete if the organizat¡on answered "Yes" on Form 990, Part IV, line 11b. See Form (a) Description of security or category (including name of security) (b) Book (c) Method of valuation: Cost or end-of-year market value value (1) (2) Financial derivatives Closely-held equity interests (3)Other (A) (B) (c) (D) (E) (F) (G) (H) Total, (Column (b) must equal Form Part Part X, col, (B) l¡ne 12.) VIII Investments-Program Related. Complete if the organization answered'Yes'on Form 990, PaÉ IV, line 1lc. See Form 990, Part X, line 13 (a) Description of investment (b) Book value (c) Method of val uation: Cost or r market value (r) (2) (3) (4) (s) (6) (7) (8) (e) To¡al, (Column (b) must equal Form 990, Part x, col,(B) l¡ne 13.) https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub 12n2t20t7 Page 34 of Part IX Com anization Descri on Form IV Form 990 Part n 4l line Book ue (1) (2) (3) (4) (s) (þ) (7) (8) (e) Total Part X Form Part ltne f 5 Other Liabilities. Complete if the o rganization answered 'Yes'on Form 990, Part IV, line 11e or 1lf 1 (a) Descr¡ption of liability (b) Book value (1) Federal income taxes TEMPORARY LOAN PAYABLE s,000 (2) (JJ (4) (s) (6) (7) (8) (e) lotal, (Column (b) must equal Form 990, part X, col,(B) ilne Þ 5,000 2, Liability tor uncertain tax positions. In Paft XIII, provide the text of the footnote to the organizat¡on's financ¡al statements that reports the organizat¡on's liabilitV for uncertain tax positions under FIN 48 (ASC 740) Check here ¡f the text of the footnote has been Drovided in Paft XIII M Schedule D (Form 99O) 2016 https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub 1211212017 Page 35 Schedule D (Form 990) 2016 Part XI Paqe Co Part IV line 12a if Total revenue, gains, and other suppoft per audited financial statements 2 Amounts included on line 1 but not on Form 990, a Net unrealized gains (losses) on investments b Donated services and use of c Recoveries of prior year facilities grants d Other (Describe in Part XIII.) e Add lines 2a through 2d ParE ' I VIII, line 12: 2a . 2b ' 2c . 2d 2e 3 3 Subtract line 2e from line 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Pad VIII, line 7b 4a Other (Describe in Part XIII.) 4b b c 5 part 1 XfI 2 is must I Form 99 Part 5 line 0 6,592,A70 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return' a Donated services and use ot facilities b Prior year . c adjustments Other losses . d other (Describe in Part XIIL) e Add lines 2a through 2d Subtract line 2e from line 3 0 6,592,A70 4c Add lines 4a and 4b Total revenue. Add lines 3 and 4c. n Form if the Total expenses and losses per audited financial statements ' . Amounts included on line 1 but noton Form 990, Part IX, line 25: 1 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return I a of4l Paft IV line 12a I 6,963,067 2a 2b . 2c 2d 2e 1 3 . 0 6,963,067 Amounts included on Form 990, Palt IX, line 25, but not on l¡ne 1: 4 a Investment expenses not included on Form 990, Part VIII, l¡ne 7b 4d b Other (Describe in Part XIII.) 4b c Add lines 4a and 4b 5 4c Add lines 3 and 4c, Total must Form X/ LINE 2 rt line 18 5 0 6,963,067 Explanation Re[urn Reference PART Pa ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FEDERAL AND ILLINOIS EXEMPT ORGANIZATION TAX RETURNS ARE SUB]ECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AUTHORITIES, GENERALLY FOR THREE YEARS AFTER TH Schedule D (Form 99O) 2016 https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub 12l12l20t7 Page37 efile GRAPHLC print - DO NOT PROCESS HEDULE M (Form 990) ORIGINAL DATA - Production DLNr 93493319O11847 OMB No, 1545-0047 Noncash Gontributions Department of the Treasury of4l 2016 >complete if the organizat¡ons answered "yes" on Form 99o, part rv, lines 29 or 30. > Attach to Form 99O, >Information about Schedule M (Form 990) and ¡ts ¡nstruct¡ons ¡s at Open to Public I Employer ILLI Part I 4L-20s7028 es of (a) (b) Check if Number of contributions or a pplica ble items contributed (c) 2 3 Aft 4 (d). Noncash contribution amounts reported on Form 990, Part VIII, line Method of determining noncash contribution amounts 1g Art-Works of arl , Art-Historical treasures I number -Fractional interests Books and publications Clothing añd household goods Cars and other vehicles Boats and planes , 5 6 7 I Intellectual property Securities-Publicly traded Securities-Closely held stock Securities-Partnership, LLC, or trust interests . 9 10 11 t2 X 20,860 FAIR IYARKET VALUE Securities-Miscellaneous, 13 Qualified conservation L4 structu res Qualified conservation contiibution-Historic contr¡bution-Other 15 , . .. Real estate-Residential Real estate-Commercial 16 t7 Real 18 19 20 2L 22 23 24 25 Collectibles Food invêntory Drugs and medical,supplies Tax¡dermy Historical artifacts Scientific specimens Archeological aft ifacts estate-Other Other > , , ( X 120,000 FAIR MARKET VALUE 1 SOCIAL MEDIA MARKETING ) 26 Otherr (") I l ',', ) 27 Other>( ) 28 Other > ( 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organizal¡on completed Form 8283, part IV, Donee Acknowledgement 29 Yes No 3Oa During the year, did the organ¡zation receive by contribution any property reported in part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contrìbul¡on, and which is not required to be used ior exempt purposes for the entire holding per¡od? b If "Yes," describe the arrangement ¡n part II. 31 Does the organ¡zation have a gift acceptance 32a Does.the.organization 3oa policy that requires the review of any nonstandard contributions? hire or use third parties or related organizat¡ons to solicit, process, or sell noncash contributions? . , b If "Yês,¡' desciibe in Part II. 33 If the organization did not repot an amount in column (c) for a type of property for which describe in Part 31 32a Yes column (a) is checked, II. For Paperwork Reduction Act Notice, see the Instruct¡ons for Form 99O. https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : No Cat. No. 51227J Schedule M (Form 99O) (2016) l2lI2l20t7 Page 38 of41 schedule Part < Page2 M (Form 99O) 12016) II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both, Also complete for a Expla nation Return Reference PART LINE 328: SCHWAB PUBLICLY TRADED STOCK THAT IS DONATED. Schedule M (Form 99O) (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub 12lt2l20r7 Page 40 of41 efile NOT PROCESS G (Form 990 or 990.E2) Internal Revenue Seruice Name of the organ¡zation ILLINOIS POLICY INSTITUTE DLN: 93493319011847 Supplemental lnformat¡on to Form 990 or ggO-EZ SCHEDULE O Deparlment of lhe Treasury M ) Complete to províde informatíon for responses to specific questions on Form 99O or 99O-EZ or to provide any additional informat¡on, > Attach to Form 990 or 99O-EZ. rnformat¡on about schedule o (Form 990 or 99o-Ez) and its ¡nstructions is at /form99O. Employer OMB No. L545-Oo47 016 pen to Publ¡c Inspect¡on number 47-2057028 Return Reference FORM 990, PART VI, Explanation PRIOR TO SUBIVIISSION TO THE IRS, FORM 990 IS PROVIDED TO THE PRINCIPAL OFFICER AND GOVERNING BODY OF THE ORGANIZATION FOR REVIEW. SECTION B, LINE I1B FORM 990, PART VI, SECTION B, LINE,I2C FORM 990, PART VI, THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ONCE A YEAR WITH THE BOARD OF DIRECTORS & EIVPLOYEES AND INQUIRES OF ANY MATERIAL CHANGES. SECTION B, LINE 15 COMPENSATION OF CEO IS DETERMINED BY AN EXAMINATION OF COMPARABLE DATA FOR OTHER CEO'S IN THE INDUSTRY COUNTRYWIDE AND IN THE CHICAGOLAND AREA. THE INFORMATION FROM THAT RESEARCH IS SHARED WITH THE BOARD OF DIRECTORS WHO THEN APPROVE COMPENSATION FOR THE CEO. NOTE THAT AN INDEPENDENT CONSULTANT IS NOT UTILIZED IN THE PROCESS. FOR OTHER OFFICERS AND KEY EMPLOYEES THE COMPENSATION PROCESS IS THE SAME WITH THE CEO HAVING FULL DISCRETION AS DELEGATED BY THE BOARD OF DIRECTORS. FORM 990, ALL GOVERNING DOCUMENTS, POLICIES, AND AUDITED FINANCIAL STATEMENTS WILL BE AVAILABLE UPON PART VI, REQUEST. SECTION C, LINE 19 FORTV 990, PART VII, coLUr\4N (B) FOR V 990, PART XII, LINE 1: JOHN TILLMAN DEVOTES APPROXIMATELY .5 HOUR PER WEEK TO A RELATED ORGANIZATION, LIBERTY JUSTICE CENTER, AND APPROXII\¡ATELY 30 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE KRISTINA RASMUSSEN DEVOTES APPROXIMATELY 34 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE, THADDEUS DABROWSKI DEVOTES APPROXIMATELY 24 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNIVENT ACCOUNTABILITY ALLIANCE. RYAN GREEN DEVOTES APPROXIMATELY 28 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. MICHAEL LUCCI DEVOTES APPROXII\¡ATELY 24 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE MATTHEW PAPROCKI DEVOTES APPROXIMATELY 36 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. DIANA RICKERT DEVOTES APPROXIMATELY 20 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. EI\4ILY MCCALLISTER DEVOTES APPOXIMATELY 20 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. JOHN BERGQUIST DEVOTES APPROXIIVATELY 2 HOURS PER WEEK TO A RELATED ORGANIZATION, LIBERTY JUSTICE CENTER, AND APPROXIMATELY 12 HOURS PER WEEK TO A RELATED ORGAN IZATION, GOVERNIVENT ACCOUNTABILITY ALLIANC THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. CERTAIN REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECORDING DEPRECIATION ON PROPERTY AND EQUIPI\4ENT AND ACCRUING FOR PAYROLL TAXES, IF APPLICABLE FORt\¡ 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE PROCESS SINCE THE PRIOR YEAR. ASSUMED NAMES OF COMMON SENSE WITH PAUL JACOB GREAT COMMUNICATORS BOOT CAMP ILLINOIS NEWS NETWORK GIVE ME A CHOICE WAUKEGAN ILLINOIS RADIO NETWORK ILLINOIS POLICY INSTITUTE For PapeÌwo¡k Reductlon Act Not¡ce, see the Form 990 or 990.E2, https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub Cat. No.5 6K 990 or 990-EZ) 2016 t2^2t2017 Page efile GRAPHIC Þrint - DO NOT PROCESS Schedule I (Form 990) OMB N 2016 Open organizat¡on Employer 4t-205702A I General Information on Grants and Assistance Does the organizat¡on maintain records to substant¡ate the amount of the grants or ass¡stance, the grantees' eligibility for the grants or assistance, and the select¡on criterla used to award the grants or ass¡stance? . , :- M Describe in Part IV the organ¡zation's procedures for monitoring the use of grant funds in the United States. 2 'Part rI and Other Ass¡stance to Domestíc Organizations and if additional (a) Name and address of (b) ErN (c) IRC sect¡on : (if applicable) orga nizat¡on or government (1) to Public Inspection Þ Informat¡on about Schedule I (Form 99O) and ¡ts ¡nstruct¡ons is at www.ìrs.oov/form99o, ILLINOIS POLICY INST]TUTE Part L90L1847 DLN: Grants and Other Assistance to Oiganizations, Governments and lndividuals in the United States complete if the orsanizat¡on answered;J;:#lj;:- eeo, Part Iv, l¡ne 2L o¡ 22. Department of the me ORIGINAL DATA - Production I of14 (d) Amount of cash (e) Amount of non- (Ð Method ot valuation grant cash (book, FMV, appraisal, other) assistance LIBERTY ]USTICE CENTER 190 S LASALLE STREET CHICAGO, IL 60603 I' Complete ¡f the organization answered "Yes" on 45-4204425 s01(cx3) N/A t94,OOO N/A ¡¡o IV, line 21, for any recipient (g) Descr¡pt¡on of noncash ass¡stance 15OO v". ! (h) Purpose of grant or ass¡stance GRANT TO OTHER ORGANIZATION THAT SHARES THE SAME PRINCIPLES AS ILLINOIS POLICY INSTITUTE. (2) THINK FREELY MEDIA 180 W ADAMS STREET 6TH FLOOR 27-7710796 s01(cx3) 295,332 N/A N/A GRANT TO OTHER ORGANIZATION THAT SHARES THE SAME PR]NCIPLES AS ILLINOIS POLICY 8L-2327779 s01(c)(3) 623,789 N/A N/A GRANT TO OTHER ORGANIZANON THAT SHARES THE SAME PRINCIPLES AS ILLINOIS POLICY INSTTTUTE.GRANT TO OTHER ORGANIZATION THAT SHARES THE SAME PRINCIPLES AS ILLINOIS POLICY INSTITUTE.GRANT TO OTHER ORGANIZATION THAT SHARES THE SAME PRINCIPLES AS CHICAGO.iL 60603 (3) PROJECT SIX LASALLE STREET 8OO 222 N CHICAGO, IL 60601 ILLINOIS POLICY 2 3 Enter total number of section 501(cX3) and government organizations listed in the line 1 table Enter total number of other organ¡zations listed in the line 1 table . For Paperuork Reduct¡on Áct Not¡ce, see the Insttuct¡ons fot Form 99O. https :i/eup. eps.irs. gov/mef/ndprd/sdilproxy/printSub Cat. No. 50055P Schedule I (Form 99O) 2016 12l12l2017 Page 2 Schedule I Part III of 14 20L6 Grants and Other Ass¡stance to Domest¡c Individuals. Complete if the organ¡zation answered ''Yes" on Form 990, Part IV, line 22. Part (b) (a) Type of grant or assistance Number of rec¡p¡ents (c) Amount of cash grant (d) Amount of noncash assistance (e) Method ofvaluation (book. (f) Description of noncash assistance FMV, appraisal, other) (1) (2) (3) (4) (s) (6) (7) Return Reference PART I, LINE 2: Explãnat¡on SPENDING IS MONITORED THROUGH THE ACCOUNTING SOFTWARE AND PROJECT MANAGEMENTTOOLS. A NARRATIVE SUMMARY IS ALSO KEPT OF ALL ECTS Schedule https ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub I (Form 99O) 2016 12112120t7 Page 4 efíle GRAPHIC print - DO NOT PROCESS Schedule J ' (Form 990) ORIGINAL DATA - Production "äffï:i':":iËî';':îåff OMB No. t545-0047 t'"vees' and Hishest > Complete if th'eorganization answered "Yes" on Form 99O, part IV, tine 23 Þ rnrormation Deparbnentþf the Treasury lntemal Seruice rååTii! [:i"Ji"'"ind "oou, Name of the organization f 2016 Open to Public irs instrucrions is at Employer ídentification number TLLINOIS POTJCY INSTTUTE Part 4t-2057028 Questions Regarding Com Yes 1a 2 3 Housing allowance or residence for personal use Payments for business use of personal residence payments Health or social club dues or ¡nitiation fees Personal services (e.9., maid, chauffeur, chef,) If,any of the boxes in line 1a are checked, d¡d the organization follow a wr¡tten policy regarding payment or re¡mbursement or provision of all of the expenses described above? If "No," complete part III to explain . D¡d the organizat¡on require substantiat¡on prior to reimbursing or allowing expenses incurred by all directors, trustees, offìcers, including the CEO/Executive D¡rector, regarding the items checked ¡n line 1a? . Indicate which. if any, of the following the f¡l¡ng organization used to establish the compensôtion of the organization's CEo/Execut¡ve D¡rector. Check all that apply. Do not check any boxes For methods used by a related organization to establ¡sh compensat¡on ofthe CEO/Executive D¡rector, but explain in part M tr M 4 No Check the appropiate box(es) if the organizat¡on provided any of the following to or for a person iisted on Form 990, Part VII, Section A, Iine 1a. Complete Part III to provide any relevant information regarding these items. tr First-class or charter travel tr Travel for companions tr Tax idemniflcation and gross-up E - Discretionary spendinq account b 14 DLN: 934933 L9Olt847 Compensation Information For certa¡n orr¡cers' of Compensation committee Independent compensation consultant Form 990 of other organizat¡ons 1b 2 III. Written employment contract Compensation survey or study Approval by the board or compensation committee During the year, d¡d any person i¡sted on Form 990, Part VII, Sect¡on A, line 1a, with respect to the filing organization or a related organlzation: a b c 5 Receive a severance payment or change-of-control payment? . Partic¡pate in, or receive payment from. a supplemental nonqualified retirement plan? . Part¡c¡pate in, or rece¡ve payment from. an equity-based compensation arrangement? . If "Yes" to any of lines 4a-c, l¡st the persons and provide the applicable amounts for each item in Part UI. 4a 4b 4c No No No Only 5O1(c)(3), 5O1(c)(4), and 501(c)(29) organizat¡ons must comptete t¡nes 5-9. For persons listed on Form 990, Part VII, Section A, line la. d¡d the organizat¡on pay or accrue any compensation contingent on the revenues of: a b 6 a b The organization? . Any relaled organization? . If "Yes," on l¡ne 5a or 5b, describe in Part 5a No 5b No 6a 6b No III. For persons listed on Form 990, Part VII, Section A, line 1a. d¡d the organization pay or accrue any compensat¡on cont¡ngent on the net earnings of: The organizalion? . Any related organization? . If "Yes," on line 6a or 6b, describe https ://eup. eps.irs. ¡n Part No IIl. gov/mef/ndprd/sdilproxyiprintSub r2lt2l20t7 Page 5 7 For Þersons listed on Form 990, Part VII, Section A, line la, did the organ¡zat¡on prov¡de any nonfixed payments not descr¡bed in lines 5 and 6? If "Yes," describe ¡n Part III . 7 No I Were any amounts reported on Form 990. Part VII, paid or accured pursuant to a contract that was subject to the in¡tial contract except¡on described in Regulat¡ons sect¡on 53.4958-a(a)(3)? If "Yes," describe in Part III . 8 No 9 If of 14 "Yes" on line 8, did the organ¡zation also follow the rebuttable presumption procedure described in Regulations section s3.49s8-6(c)? 9 . For Paperwork Reduction Act Not¡ce, see Form 99O, https ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub No.500537 t zfJL6 t2lt2l2017 Page 6 Schedule J (Form 990) 2016 :ì Part II Page Officers, Directors, Trustees, Key Employees, and Highest Use duplicate cop¡es if additional space is needed .For each individual whose compensat¡on-must be reported on Schedule J report-compensation from the organization on row (i) and from related organizat¡ons, described in the ' ',instructions, on row (ii). Do not list any individuals that are not listed on Form 990 Part VII. Note, for each listed ¡ndividual VIT Section line for that (A) Name and T¡tle (B) Breakdown of W-2 and/or 1099-MISC-compensation (C) Retirement and (D) Nontaxable (E) Total of columns other deferred (BXi)-(D) benefits (i) Base (ii) Bonus & incent¡ve (¡i¡) Other compensat¡on lJOHN TILLI4AN CEO, BOARD DiRECTOR (¡ ) 4I'4ATTHEW PAPROCKI SENIOR VICE PRESIDENT 0 reporta ble comDensat¡on 0 0 0 15,500 t5,786 375,786 0 0 0 lí¡) (¡) 0 ( i¡) 2r3,750 81,500 0 12,500 21.130 328,880 ( ¡) 0 0 0 0 0 0 0 (i¡) L76,320 0 0 5,500 19,108 zLo,92A 0 0 0 0 0 0 0 0 0 72,SDO 11,903 277,528 0 (¡) I i¡) 793,\25 in column (B) reported as deferred on prior Form 990 0 100,000 2 (F) Compensation 184,500 2KRISTTNA RAS14USSEN PRESIDENT 3THADDEUS DABROWSKI VICE PRESIDENT-POLICY compensation compensation of 14 1 0 See Addit¡onal Data Table Schedule J (Form 99O) 2016 https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printsub t2lt2t2017 PageT of14 Page Schedule J (Form 990) 2016 Part III 3 Supplemental Information the i or u¡red for Return Reference lines la 4a 7 Pârt II. Also this lor Explanat¡on Schedule https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub I (Form 990) 2O16 t211212017 Page 9 efile GRAPHIC - ORIGINAL DATA - Production DO NOT PROCESS SCHEDULE R (Form 990) Department of the Treasury 14 DLN: 93493319011A47 OMB No. L545-OO47 Related Organizations and Unrelated Partnerships ,! of 2016 Þ Complete if the organization answered "Yes" on Form 99O, Part IV, line 33, 34,35b,36, ot 37 Þ Attach to Form 99O. С fnformat¡on about Schedule R (Form 99O) and its instructions is at www,irs,qov/formggo, Open to Publíc Inspection Name of the organization Employer identif¡catlon number ILLINOIS POLICY INSTITUTE 4t-205702A Part I Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33 (a) (b) Nâme¡ address, and EIN (if applicable) of d¡sregarded entity (c) (d) (e) Primary activity Legal domic¡le (state Total inæme (f) End-of-year assets Direct controll¡ng or fore¡gn country) Part II entity Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more duri the tax (a) (b) (c) Name, address, and EIN of related organ¡zation (d) (e) (f) Primary activ¡ty Legal dom¡cile (state Exempt Code section Public charity status Direct controlling or fore¡gn country) (if section s01(cX3)) entity (s) s12(b) controlled Yes (1)LIBERTY JUSTICE CENTER 190 S LASALLE STREET 15OO CHICAGO, IL 60603 rO ADVANCE ECONOIqIC s01(cx3) IL s01(c)(4) AND SOCTAL LJBERTIES AND A FREE ENTERPRISE SOC]ETY (2)GOVERN14ENT ACCOUNTABILITY ALLIANCE 190 S LASALLE STREET 15OO INDÊPENDENT GOVERNMENT WATCHDOG ADVOCATING FOR THE PEOPLE OF CHICAGO, IL 60603 45-4204629 ILLINOIS For Paperwork Reduction Act Not¡ce, see the Instruct¡ons for Form 99O. https ://eup. eps.irs. gov/mef/rrdprd/sdilproxy/printsub IL LINE 7 tluNoIs POUCT INSTITUTE Yes ILLINOIS POLICI Yes No INSTTTUTE Cat. No.50135Y Schedule R (Form 99O) 2016 12lt2l2017 Page Schedule R (Form 990) 2016 Part III Page 2 Identification of Related Oiganizations Taxable as a Partnersh¡p Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. (a) (b) (c) Name. address, and EIN of related organ¡zat¡on Primary Lega activity domicile (state or fore¡9n I (f) (d) (e) Direct controlling Predominant ¡ncome(related, unrelated, excluded from tax under sections 512s14) entity (i) (i) (k) Code V-LBI General or Percentage owneßh¡p (s) share of Share of total in@me end-of-year a ocat ons? assets Yes PartIV l0 of14 in bôx mana9rng partner? 20 of Schedule K-1 (Form 1065) Yes No IdentificationofRelatedOrganizationsTaxableasaCorporationorTrustCompleteiftheorganizationanswered"Yes"onForm990,PartlV, because it had one or more related organizations treated as a corporation or trust during the tax year. (a) (b) (c) (d) Name, address, and EIN of related o¡ganization Primary activ¡ty Legal dom¡c¡le D¡rect controlling (state or fore¡9n country) en t¡ty line34 (e) (f) (s) (h) Type of ent¡ty Share of total Share of end-ofyear assets Percentage (C corp, S corp, or trust) tncome No owneßhip (¡) s12(b) (13) controlled Yes No Schedule R (Form 99O) 2016 https ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub r2ll2l20t7 Page Schedule R (Form 990) 2016 Part V Page 3 Transactions With Related Organizations Complete ¡f the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Note. Complete l¡ne 1 ¡f any ent¡ty is listed ¡n Parts II, III, or IV of this schedule. ! 1 During the tax year. did the orgranizat¡on engage in any of the lollowing transactions with one or more related organizations listed in parts II-IV? a Receipt of (i) interest, (ii)annuiÈies, (i¡¡) royalties, or(iv) rent from a controlled entity . ..r . Yes No No 1a b c d e Gift, grant, or capital contribution to related organization(s) . Gift, grant, or capital contr¡bution from related organization(s) f 9 h i i Dividends from related organization(s) 1f No Sale oF assets to related organization(s) . L9 th No No k I m n o p q r s 2 l1 of14 1b . Purchase of assets from related organ¡zat¡on(s) . Exchange of assets with related organ¡zation(s) . No 1c , organization(s) organization(s) , , Loans or loan guarantees to or for related Loans or loan guarantees by related Yes 1d No 1e No 1¡ No Lease of facil¡ties. equ¡pment, or other assets to related organization(s) 1j No Lease of fac¡lities, equipment, or other assets from related organization(s) . 1k 1l No 1m No . Performance of services or membership or fundra¡s¡ng sol¡c¡tations for related organization(s) Performance of services or membership or fundraising solicitat¡ons by related organ¡zation(s) Sharing oF tac¡l¡t¡es, equipment. mailing l¡sts, or other assets with related organ¡zation(s) Sharing of paid employees with related organîzation(s) . No 1n Yes . . 1o Reimbursement pa¡d to related organization(s) for expenses 1p Reimbursement paid by related organization(s) for expenses 1q Other transfer of cash or property to related organ¡zation(s) . 1r Other transfer of cash or property from related organization(s) . 1s No Yes No If the answer to any of the above is "Yes," see the ¡nstructions for information on who must complete this line, ¡ncluding covered relat¡onships and transaction thresholds. (a) (b) (c) Name of related organizat¡on (d) Transaction type (a-s) Amount involved t'lethod of determin¡ng amount invo¡ved (1)GOVERN14ENT ACCOUNTABILITY ALLIANCE P 2,957,931. (2)LIBERTY JUSTICE CENTER B 194,000 (3)LIBERTY JUSTICE CENTER N 65,062 CASH CASH PART VII Schedule R (Form 99O) 2016 htps ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub r2lr2l20t7 Page 12 Page Schedule R (Form 990) 2016 Part VI ofl4 4 Taxable as a Partnersh¡p Complete if the organization answered "Yes" on Form 990, Part IV, line 37 Unrelated organization conducted more than five percent of its activ¡ties measured by total assets or gross revenue) that Provide the following ¡nformat¡on for each entity taxed as a partnership through was not a related organization. See instructions regarding exclusion for certain investment partnerships. (a) (b) (c) (d) (e) (o (s) (h) (i) (i) (k) Name, address, and EIN of entity Pr¡mary act¡vity Legal Predominant tn@me (related, unrelated, excluded from tax under sections 512s14) Are all partners section Share of total Share of end-of-year Disproprtionate allocations? Code V-UBI General or Percentage ma nagrn9 owne6hip s01 (c)(3) Income assets domic¡le (state or fore¡g n country) tn 20 of schedule K-1 (Form 1065) orqanizat¡ons? Yes No partner? Yes No Yes No Schedule R (Form 990) 2016 https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub r2lt2l20t7 Page 13 of 14 Schedule R (Form 990) 2016 Part VII Page Provide additional information for to quest¡ons on Schedule R (see ¡nstructions) Return Reference SCHEDULE 5 Supplemental Information PART V LINE Explanat¡on AMOUNT OF SHARED FACILITIES IS DETERMINED BY THE FOOTAGE USED BY UBERry ]USÏCE CENTER Schedule R (Form 99O) 2016 htrps ://eup.eps. irs. gov/mef/ndprd/sdi/proxy/printSub I2lI2l20t7