ef¡le GRAPHIC print - DO NOT PROCESS I For Þ Informatron about Form 990 and tts lnstructtons ¡ec No 154s-0047 20t7 Open to Fublic s at wwvi IRS oovi'fàrm99T Inspect¡on ca orgèntzatton Blueqr¿ss Instttute For Publtc pollcy 5o C Name Check rfapplrcable E Address change E Name change E tnrtr¿l rêtùrn E rrnal ¡ Amended rêturn O OMB under section 501(c), 527, or 4947(a)(1) of the Internal Revenue code (except private foundations) Þ Do not enter soctål secunty numbe6 on thls fom as it may be made publrc Dtlì¡rlrtrLì)l ol lhc Tren\uñ A DLN: 9 Return of Organization Exempt From lncome Tax ,",.990' I lntcnr¡i Rcr rnle Scrr Às F¡led Data - D Employer tdenttftcatton 1 1-3691843 as streeÈ PC Box 11706 Applrc¿tron or PO E to strêet lelephone number (8se) state or proytnce¡ country, 40577 or G Gioss recerpts 5 Name ¿nd address pn ncr offrce r r raxexe'pttlut''t EsorJ.¡¡:; n sot1.¡( )<(rnserrno) !agqz(uxrlo, Zszl K Form oforganrzaùon El corporatron E T,urt ! ! Assocratron M Stãte of legal domrctle oth".> 1 Brrefly descnbe the organtzattoh/s mtsston or most srgnrfrcant ãcttvttres The Bl uegrass lnstttute for Publlc Poltcy Soluttons e xrst to educète t¿x pdyers and ãdvo.åte fôr ênd effectrve use of tåt ln the state o U KY the Commonwealth of Kentucky tssues = o 2 i, 3 :d 4 5 6 7a b g t -o Number of rndependent votrng members of the governrng body (part V! hne 1b) Total number of tndrvlduals employed rn calendar ye¿r 2017 (pèit V, ltne 2å) Total number ofvolunteers (estrmate rf necessary) , . 4 0 5 6 Totãl uhrelated buslness revenue from pärt VIII, cotumn (C), lrne 12 Net unrelated bus¡ness taxable lncome fróm Form 990-T. llne 34 7a 0 7b Prior Year Current Year a q, 280 62 9 o, 0 10 (l 0 11 0 L2 13 14 15 E ( 0 Beneftts pald to or for members (Part lX, column b õ 17 Totù I fundr¡ rsr nq expenSeS co 0 umn (A) nè5 5- 1 0) (A), lrne lumn 7,2O4 >96,395 101,48 3 13- 7 Revenue less expensés.. Pa rt Itn e 1B IX, column (A), lrn e 2s) 294,3t9 LZ -13,957 b Bè9ínnrng of Current Yeal 20 Totâl 21 Total 22 Net PåTt II 5,612 18 Oiher expenses (Pårt 1A Tota expenses Add 19 4) Salãfles, other compensatron, emplov.ee benefts Part 16a Professro n¿l fundrarsr ng fees (Pa rt 6 2 12) Grènts and srmrlar ämounts patd X, ltne 16) End of Yeàr , -13,957 X, hne 26) 0 nces Subtract llne 21 Érom lrne 20 -13,957 Sioñãture Blìi, Under penalhes of per¡ury, examlned thls knowledge and belref, ìt ts true, correct, and complete Declaratlon and stàtements, preparer (other than my rs based on all rnformat on of whlch preparer has Dðte Sign Here or Prtn[ nème ¿nd htle Pnnt/Type prepèIer's nanìe Paid Preparer Use Only Preparer s stonatu¡e luan C Cástro Flrrn's ò¿¡t¡e luan C Castro > JCC Accoon[tùg SoluLtons LLP Ftrm's ¿ddress Þ 114 E Reynolds RcJ Ste 20OA uète Check M rf P0 t5Bg379 Filn's EiN > B1 3665360 Phone no (859) 543 1322 Lextngton, KY 40517 lvlay the lRs drscuss thls return wtth ihe preparer shown above? (see rnstructtons) For Paperwork Act Notice, see the separate instructions, El Cat No 11282Y v"" n ¡¡o Fôrm 99O (2017) Form 990 (2017) ru 1 Page 2 State ment of Program Service Accompl¡shments Prrefly Check lf Schedule O contalns a organtzatton's m tsston se or note to any lrne ln thls Part T IIl d The Bluegrass Instrtute for Publrc Polrcy Solutlons exlst to educate tax payers on sevþral rssues affectlng the Cornmonwealth of Kentucky and advocate for sound and effectlve use of tax revenues ln the state 2 Dld the organlzatton undertake any srgnrfrcant program servtces durrng the year whtch were not ltsted on the prtor Form 990 or g9O-EZt If 3 servtces If 4 4a nY., Mno "Yes," descnbe these new seTVtces on Schedule O Dld lhe organlzatlon cease conducttng, or make srgnrflcant changes rn how lt conducts, any prógram n v.t ? M ¡¡o "Yes," descrrbe these changes on Schedule O Descrlbe the organtzatton's program servtce accomplrshments for each of lts three largest program iervrces, as measured by expenses sectlon 501(c)(3) and 501(c)(4) orgënrzatrons are requrred to reporl the amount of giants anã allocatrons to others, the total expenses, and revenue, tf any, for each program servtce reported (Code 126,010 ) (Expenses I rncludrng granLs of g ) (Revenue $ See Addttronal Data 4b (cocle ) (Expenses s rncìucirng grants of g ) (Revênue $ 4c (Code ) (Expenses g rrrcludrng grants of g ) (Revenue g 4d Other program servÌces (Descrrbe rn Schedule O (Expenses 4e Total $ ) rncludrng grants of g servlce ses Þ ) (Revenue $ 126,010 Form 990 2OL7) Form 990 (2017) Part IV Page Checklist of Yes If L ls the organtzatton descrlbed tn sectron 501(c)(3) or 4947(a)(I) (other than a pnvate foundatron)z 2 3 Is the organtzatton requtred to complete Schedule B, Schedule of Contnbutors (see rnstructrons)r Dtd the organtzatton engage tn drrect or rndrrect polrtrcal campargn actrvrtres on behalf of or rn opposrtron to ca for publrc offrcer If "Yes," complete Schedule Ç, Part I 4 Section 501(c)(3) organizations. ScheduleÁril . . Dtd the organtzatton engage rn lobbyrng actrvrtres, "Yes," complete Schedule C, Part II If 5 6 "Yes," complete 2 7 8 9 or have a sectlon 501(h) electron ln effect djunng the tåx No E Drd the organrzatron marntãrn any donor advrsed funds or any srmrlar funds or accountSfor whrch donors have I . I 6 No D¡d the organtzatton recerve or hold a conservatron easement, rncludrng easements to pfeserve spen space, the envrronment, hrstortc land areas, or hrstonc structures? If "Yes," complete Schedule.@, Part II 7 No Drd the organtzatton marntarn collectrons of works of "Yes," complete Schedule D, Part III I No 9 No 10 No 1la No tlb No 1lc No 1ld No 1le No LLT No 12a No 12b No If art, hrstorrcal treasures, or other srnùlar assetsr Drd the organtzatton report an amount rn Part X, lrne 21 for escrow or custodral àcçg.unt lrabtlrty, serye as a custodran for amounts not lrsted rn PaÉ X, or provrde credrt counselrng, debt management, arèdrt reparr, or debt negotratron Drd the organrzatron , drrectly or through a related organrzatron, hold assets rn temporarrly restncted endowments, permanent endowm ents, or quasr-endowmentsr Jf "Yes," comþlete Schedule D, Part If the organrzatron's answer to any of ihe followrng questrons s "Yes," 11 No the rrght servrcesTlf "Yes," complete Schedule D, Part IV 10 No No to provrde advlce on the dlstrrbutron or rnvestment of amounts ln such funds or accounts? "Yes," complete Schedule D, Part No Yes 1 . Is the organtzatton a sectron 501(c)( ), 501(c)(5), or 501(c)(6) organrzatron that recerves rilembershrp assessments, or slmtlar amounts as deflned ln Revenue Procedure 98-19? If "Yes," complete Schedule C, Part Iil If 3 red Schedules V .' hherì öornÞlete Schedule D, Parts VI, VII, VIII, IX or X as applrcable a b c Drd the orqanrzatton report an amount for If "Yes," complete Schedule D, P¿rt VI Drd the organrzatton report an amount for assets reported rn Part X, lrne 162 If "Yes, ts 57o or more of rts total Drd the organtzatton report an amount for rs 5olo or more of tts total assets reported rn Part X¡ llne 16r If "Yes," complete Schedule D, FartVIil d Drd the organrzatron report an amount for otherassets rn Part X, hne 15 that rs rn Part X, lrne 162 If "Yes,u complete Schedule D, Part IX If 5olo or more of rts total assets reported e Drd the organrzatron report an amount for other lrabrlrtreÈ tn Part X, lrne 25r "Yes," complete Schedule D, Part X f the organrzatron's separake or consolrdated flnancral statements for the tax year tnclude a footnote that addresses the organrz¿tron's lrabrlrty for uncertarn tax po$trcns under FIN 4B (ASC 740)t ¡¡ "Yes," complete Schedule D, Part X Drd L2a Drd the organrzatron ob!êrn se.p¿rate, rndependent audrted frnancral statements for the tax year? If "Yes," complete Schedule D¡ Parts XI and XII b Was the organrzatron tncluded rn consolrdated, rndependent audrted frnancral statements for the tax yearr If "Yes," and tf the organtzatton answered "No" to Ùne 72a, then complettng Schedule D, Parts XI and XII rs optronal 13 Is the organrzatron a school descnbed In secbon 170(b)(1)(AXt)7 Îf "Yes," complete Schedule E 14a Drd the organrzatton marntatn an offrce, employees, or agents outsrde of the Unrted Statesr b Drd the organrzatron heve.aggregate revenues or expenses of more than $10,000 from grantmaktng, fundratstng, busrness, rnvestment, änd program servrce actrvrtres outsrde the Unrted States, or aggregate foretgn tnvestments valued at $100,000 or moreT If "Yes," complete Schedule F, Parts I and IV . . 15 Drd the organrzatron report on Part IX, column (A), lrne 3, more than $5,000 of qrants or other assrstance to or for any forergn organrzatroú.If "Yes," complete Schedule F, Parts II and IV 16 Drd the organrzatron report on Part IX, column (A), lrne 3, more than 95,000 of aggregate grants or other asststance to or for forergn rndrvrduals? If "Yes," complete Schedule F, Parts III and IV . L7 Dld the organrzatron report å total of more than $15,000 of expenses for professronal fundrarsrng servrces on PaÉ IX, column (A), lrnes 6 and 11er If "Yes," complete Schedule G, Part f (see rnstructtons) 18 Dld the organrzatron report more than $15,000 total of fundrarsrng event gross rncome and contrbutrons on Part VIII, lrnes lc and 8a7 If "Yes," complete Schedule G, Part II . 19 Drd the organrzatron report more than $15,000 of gross rncome frorn gamrng actrvrttes on Part VIII, lrne 9a7 complete Schedule G, Pârt In If "Yes," 13 No 14a No L4b No l5 No 16 No L7 No 1A No 19 No Form 99O (2017) Form 990 (2017) ttEllÍIrl Page Ghecklist of Yes 20a Drd the organrzatron operate one or more hospttal factlrtlesT If "Yes," complete Schedule H b If "Yes" 2Oa to ltne 20a, dld the organtzatron ¿ttach a copy of rts audrted frhancral statements to thrs returnz Dtd the organtzatton report more than $5,000 of grants or other asststance to any domestrc organrzatron or domestrc government on Part IX, column (A), lrne L7 If "Yes," complete Schedule I, Parts I and 22 Dtd the organtzatton report more than $5,000 of grants or other assrstance to or for domestrc tndlvlduals on pårt IX, column (A), hne 2t If "Yes," complete Schedule I, Parts I and III . 23 Dld the organtzatton answer "Yes" to Part VII, Sestron A, lrne 3, 4, or 5 about compensatron of the organrzabon's current and former offtcers, dtrectors, trustees, key employees, and hrghest compensated er.aployees? If "Ye*,t complete Schedule J . No 23 No 24a No 24b No 24c No 24d No 25a No Is the organrzatron aware that tt engaged tn an excess benefrt transactlon wrth a drsquahf.ted person rn a pnor year/ and that the transactron h¿s not been reported on any of the orgÊhEãtton's pnor Forms 990 oi 990-EZ? 25b No 24a Dtd the organtzatron have a tax-exempt bond rssue wrth an outstandrng prrncrpal amount of more than $100,00O as of the last day of the year, that was rssued after December 3t, 20021 If "Yes," answer ltne.s.24b through 24d and K If "No," go to ltne 25a . b Dtd the organtzatton tnvest any proceeds of tax-exempt bonds beyond a temporary penod exgqphon? , c Dld the organtzatton matntåtn an escrow account other than a refundrng escrow at any ttrne dunrng the year to defease any tax-exempt bond5? Drd the organrzatron act as an "on behalF of' rssuer for bonds outstandrng ät any ttme durrng the year? 25a Section 501(c)(3), 501(c)(a), and 5O1(c)(29) organizations. Dld the organrzatron engage rn an excess benefrt transactron wrth a drsqualtfred person dutriÐç the yearr complete Schedule L, Part I b If 26 No No II d No rnh 2t complete Schedule 4 ired Schedules (conûnued) "Yes," complete Schedule L, Part . If "Yes," I Dtd the organtzatton report any amount on Part X, ltne 5, 6, or 22 for recervables from or payables to ¿ny current or former offtcers, drrectors, trustees, key employees, hrghest compeñsèted employees, or drsqualrfred persons? If "Yes," complete Schedule L, Pa¡t II 26 No 27 No 28a No 28b No 28c No 29 No 30 No 31 No 32 No 33 No 34 No 35a No Dtd the organrzatron provrde a grant or other assrstance 27 to an offrcer, drrector, trustee, key employee, substantral contrlbutor or employee thereof, a grant selectron cpmmtttee member, or to a 35Vo controlled entrty or famrly member of åny of these persons) If "Yes," complete Scheôule L, Part IH . . 28 a Was the organrzatron a party to a busrness transactton wrth one of the followrng pèrttes (see Schedule L, Part IV tnstructrons for appltcable frltng thresholds, condttlons, and exceptro¡s) A current or former offrcer, drrector, trustee, or key employee? Part IV lf ''Yes," complete Schedule L, b A famrly member of a current or former offrcer, drrector, trustèe, or key employee? IV c 29 30 31 ?2 33 34 If "Yes," complete Schedule L, Part An entrty of whrch ¿ current or former offrcer, dtreÇtorr tru.$têe, or key employee (or a famrly member thereof) was ¿n offrcer, dtrector, trustee, or drrect or rndrrect ownerT'If "Yes," complete Schedule L, Patt IV Drd the organrzatron recerve riore than $25,000 rn non-cash contnbutlonsT If "Yes," complete Schedule M , Drd the organrzatron recerve contnbutrons of art, hÈtortcal treasures, or other srmrlèr assetsr or qualrfred conservatron contnbutrons? If "Yes," complete Schedule M Drd the organrzatron lqutdate, térmrnate, sr drss.dlve and cease operatrons? If "Yes," complete Schedule N, Part ! , Dtd the organtzattoñ sell, exchange, drspose of, or transfer more than 25o/o of rts net assets2 If "Yes," complete Schadule N, Part II Dtd the organrzatron own.lûO% of an entrty dtsregarded às separate from 3Ot 7701--2 ånd 301 77OL-32 If "Yes," complete Schedule R, Part I Was the organtzatron related Part V, ltne I the organrzatron under Regul¿trons sectrons to any tax-exempt or taxable entrty? ff "Yes," complete Schedule R, Part lI, ilI, or IV, and 35a D¡d the organrzätron have a controlled entrty wrthrn the meanrng of sectron 512(b)(13)? b If 'Yes'to ltne 35a, dtd thg organrzatron recerve åny payment from or engage rn any transactron wrth a controlled enttty wrthrn the meanrng of sectton 512(b)(13)7 If "Yes," complete Schedule R, Part V, hne 2 36 Section 5o1(c)(3) orgãn¡zat¡ons, Drd the organrzatron make any transfers to an exempt non-chantable related organrzatron? ?7 38 3sb If "Yes," complete Schedule R, Pârt V, ltne 2, . Drd the organrzatron conduct more than 5% of rts actrvrtres through an entrty that rs not a related organrzatron and rs treated as a partnershrp for federal rncome tax purposes2 If "Yes," complete Schedule R, Part VI 36 No 37 No 38 No that Drd the organrzatron complete Schedule O and provrde explanatrons ln Schedule O for Part VI, lrnes 11b and 19? Note. All Form 990 frlers are requtred to complete Schedule O , Form 990 (2017) Form 990 (2017) Page 5 Statements Regarding Other IRS Filings and Tax Compliance Part V Check rf Schedule O contarns a res or note to n lrne rn thrs Part V Yes 1a b Enter the number reported rn Box 3 of Form 1096 Enter -0- rf not applrcable Enter the number of Forms W-2G rncluded ln lrne 1a Enter -0- rf not applrcable Dtd the organtzatron comply wrth backup wrthholdtng rules for reportable payments to vendors and reportable gamrng (gambhng) wrnnrngs to pnze wrnners? , 2a b 3a No 1a Enter the number of employees reported on Form W-3, Transmtttal of Wage and Tax Statements, trled for the calendar year endrng wlth or wlthrn the year covered by thrs return , , Yes 2a at least one ts reported on Lne 2a, drd the orgahrzatron frle all requrred federal employment tax returns? Note,Ifthesum oflrnes 1a and 2a rs qreaterthan 250, you may be requrred to e-frle (see tnstructtons) Drd the orgãnrzatron h¿ve unrel¿ted busrness gross tncome of 91,000 or more durrng the year? . IF b If "Yes," 1c has rt frled a Form 990-T for thts yearrlf "No" to ltne 3b, prowde an explanatrcn tn Schedule O 2t) No 3a No 3b No 4a Atanyttmedurtngthecalendaryear,dñtheorganrzatronhaveanrnterestrn,orasrgnðtureorotheràuthontyover,à f¡nancral eccôunt tn a foretgn cÒuntry (such as a bank ¿ccount¡ securtles account, or other flnanctal åccount)? . , No b If "Yes," enterthe name of theforergn country > See rnstructrons for frltng requtrements for FTnCEN Form 114, Report of Forergn Bank ¿nd Flnancral Accounts (FBAR) 5a Wastheorgantzatronapattytoaprohrbrtedtaxshetertrènsèctronätanytrmedurrngthetaxyear? b Dtd any taxable party notrfy the organrzatron that rt was or rs a party to a prohrbtted c lt "Yes," to lrne 5a or 5b, drd the organrzatlon frle Form 8886-T? tax shelier transãctron? 5a No sb No , 5c 6a Does the organrzatron have annual gross recerpts that are normally greater than $100,000, and drd the otganrzêtron solrcrt any contflbutrons that were not tax deductrble as chantable contnbuttons? b 7 a the organrzatron rnclude $,/rth every solrcrt¿tron an express statement that such contnbutlons or grfts were not tàx deductrble) 6a No IÊ "Yes," drd 6b Organizations that may receive deductible contributions under section 170(c). Drd the organrzatron recerve à payment rn excess of $75 made partly as a contnbutron and partly for goods and 7a No provtded to the payorr b If "Yes," 7b drd thè org¿nrzatron notrfy the donor of the v¿lue of the goods or servrces provrdedT Drd the organrzãtron sell, exchènge, or otherwrse drspose of tangrble personal property for whrch rt wâs requrred to frle Form 8282? d If "Yes," rndrcate the number of Forms 8282 frled durrng the year e Drd the organrzatron recerve ahy funds, drrectly Í Drd the organrzatron, durrng the year, pay premrums, drrectly or rndrrectly, on a personal benefrt q Itthe h If the organrzatron rece¡ved req ur cont¡act? , b red) No 7Í No 7g No 7h No ¿ contnbutron of cars, boèts, arrplanes. or other vehrcles, dtd the organtzatron frle a Form Sponsoring organizations maintaining donor advised funds, I No Dtd the sponsonng organrzatrôn make any tâxêble drstnbutrons under seciron 4966? 9a No Drd the sponsonng or9ånrzatron make a drstnbutron to a donor, donor advtsor, or relat€d person? 9b No 12a No 13a No 14a No 10 Section 501(c)(7) organizations. Enter lnrttatron fees and c¿p tãl contrbutrons rncluded on Part VllI, lrne b 11 a b Gross recerpts, rncluded orl Form 990, Part 10a 12 VIII, lrne 12, tor publrc use of club f¿crlrt¡es 10b Section 501(c)(12) organizations. Enter 1la Gross rncome from members or shareholders Gross lncome from other sources agatnst amounts due or recetved not net amounts due or pard to other sources them b If "Yes," 11b ) 12a Section a947(a)(L) non-exempt charitable trusts. t3 7e organrzatron recerved a contrlbutron ofquafifred rntellectual property, drd the organrzat¡on frle Form 8899 as Drd a donor advrsed fund marnta¡ned by the sponsorrnq organrzatron have excess busrness holdrnqs at any trme durrng the year? 9a No ot rndrrectly, [o pay premrums on a peTsonal benefrt contractT 1098-C? a 7c 7d Is the organrzatron frltng Form 990 rn lreu of Form 1041r enter the amount of tax-exempt rntêTest recerved or accrued durtng the year 12b Section 501(c)(29) qualifíed nonprofit health insurance issuers. a Is the orgånlzatron frcensed to tssue qualtfted health plâns rn more than one stateTNote, 5ee the rnstructlons for addrtronal rntormatron thê organrzatron must report on Schedule O b c 14a b Enter the amount cf reseryes the organrzâtron rs requrred to marntarn by the states whrch the organrzatron rs lrcensed to tssue quaìrfred heèlth plans Enter the amount of reseryes on hand rn 13b l3c . for rndoor tannrng serv¡ces dunng the tax yearr paymentstlf prowde tn Schedule "No," explanatron an lt "Yes," has ¡t flled a Form 72O to report these D¡d the organrzatron recerve àny payments O . 14b Form 990 Form 990 (2017) @ Page 6 Governance, Management, and DisclosureFor each "Yes" response to ltnes 2 through Zb below, and for a "No" response to ltnes 8a, 8b, or 10b below, descnbe the ctrcumstantes¿ processes, or changes n Schedule O See ¡nstructtons Check lf Schedule O contatns a response or note to any ltne tn thts Part VI Section A. Governino Bodv and Manaqement Yes La Enter the number of votrng members of the governrng body at the end of the tax year No 1a If there are matenal drtferences rn votrng rtghts among members of the governrng body, or rfthe governrng body delegated broad ãuthonty to an executlve commrttee or srmtlar commrttee, explarn rn Schedule O Enter the number of votrng members rncluded ln lrne la, above, lvho are tndependent 1b 2 Drd any offtcer, dtrector, trustee, or key employee have a famrly relatronshrp offtcer, dtrector, trustee, or key employee? 3 ora U buslness relatlo Drd the organrzatlon delegate control over manàgement dutles customarrl y performed by or under the drrect of offrcers, drrectors or trustees, or key employees to a management company or other 4 Dtd the organrzatron make any srgnrftcant changes to rts governrng documents slnce the 5 Drd the organrzatron become aware durrng the year of a srgnrfrcant dlversron of 6 7a Dtd the orgãnrzatron h¿ve members or stockholdersr tfie orga 8 No 3 No 4 No 5 No 6 No 7a No 7h No 8a No 8b No I No Drd the organrzatron have members, stockholders, or other persons who members of the governtng bodyr b 2 Are any governance decrsrons of the organrzatton reserved persons other than the governrng bodyz to (or sub¡ect Drd the organrzatron contemporaneously document the meetlngs the followrng organtzatton's m¿thng address¡ If in, ". *"u"" *r,"". ,"d"r,"n"" orr"n tt'" v""r. uv cannot be reached at the "Yes," provde tåe names Sect¡on B. Policies Thß Secùon tn B o b Yes lOa 1Oa No No b 10b 11a 11a No l2a No 12b No l2c !3 t4 No a l5a No b 15b No 16a No b LZa b c 13 L4 No No 15 16a b If "Yes," dtd the organrzatton foÌlow a wntten poltcy or procedure requrnng the organrzatron to evaluate rts parttcrpatton rn Jornt venture arrangements under applrcable federal tax law, and take steps to safeguard the organrzatton's exempt status wrth respect to such arrangements? 16b Section C. Disclosure to be frledÞ L7 Ltst the States wrth which a copy of thrs Form 990 rs requrred 18 Sectron 6104 requrres an organrzatron to make rts Form 1023 (or 1024 rf applrcable), 990, and 990-T (501(c)(3)s only) avarlable for publrc rnspectron Indrcate how you made ihese avarlable Check all that apply L9 20 n O*n websrte n Another's websrte n upon request ! Oth", (explarn rn Schedule o) Descnbe rn Schedule O whether (and rf so, how) the organrzatron made rts 9ovérnrng documents, conflrct of Interest polrcy, and frnancral stàtements avarlable to the publrc durrng the tax year State the name, address, and telephone number of the person who possesses the orçantzatron's books and records ÞJCC Accountrng Sólutrons LLP 114 E Reynolds Road Ste 200A Lexrngton, KY 40517 (859) 543-1322 Form 99O (2017) Form 990 (2017) e7 Part VII - Compensation of Officers, D¡rectorsrTrustees¡ Key Employees, Highest Compensated Employees, and Independent Contractors Check tf Scheduie O contarns a response or note to any llne ln thrs Part _, VII M Sect¡on A. Officers, Directors, Trustees, Key Employees, a4d Highest Compensated Ernployees 1a Complete thls table for all persons requtred to be lrsted Report compensatton for the calendar year endrng wrth or wlthrn the orgèntzatton's tax yea r o Llst all of the organtzatton's current offtcers, drrectors, trustees (whether rndrvrduals or orgèntzattons), regardlesE of amount of compensatron Enter -0- rn columns (D), (E), and (F) rl no compensatron was pard o Ltst alf of the organtzatton's current key employees, rf any See lnstructrons for deflnltron of "key ernployee " r Llst the organtzatton's flve current hrghest compensated employees (other than an offrcer, drrector, trusbee or key employee) who recetved reportable compensatton (Box 5 of Form W-2 and/or Box 7 of Form 1099-¡4ISC) of more ihan g1.00,000 from the organrzatron and any related organrzatlons e Llst all of the organtzatron's former otfrcers, key employees, or hlghest compensated employees who regewed more than glO0,OOO of reportable compensatron from the organtzatton and any related organrzatlons r Lrst all of the organrzatron's former directors or trustees that recetved, rn the capa stee of the orga nrzatton, more than $10,00 0 of reportable compensatron from the organlzatron and Ltst persons In the followrng order rndrvrdual trustees or drrectors, rnstrtuhronal trustees, offrcers, h tghest compensated employees, and former such persons M Checl thrs box rf nerther the refated nor (B) (E) Name and Trtle Average hours per week (lrst any hours for related Reporta ble orga nr compensatron From related organrzatron zatrons s (w- 2/1oee- -Tl Mrsc) ':' below dotted ,¡, Itne) (1) Tom Dupree or trustee any zatron (A) 000 0 X Dl rector 000 (2) lrm Wðters X Executrve Dtrector 0 0 0 000 Form 99O (2017) Form 990 (2017) Part VII eB Section A, Díre Trustees, ANd H¡ hest Em nsated conilnued (A) (B) (c) (D) (F) Name and Trtle Avera ge Posrtron (do not check more than one box, unless person rs boih an ofïlcer and a Reportable Estlmated compe nsatron amount of other from the compensatron from the organrzatron and rel ated hours per week (lrst any hours drrector/trustee for related org an tzattons below dotted Irne) -u LL,! r) cr a i* ¿ (0 = a a = J ù' ,r. ,I { q 't, T ,r' il¡ l t=t tD Þ organrzatron (W- ) :t ¡t' n,-, ,1, /tl ,1, i, 2/ 1 09e-Mrsc) -Tt l orga nrzatrons 'r, ,:, = El ,t' -(, ts It' 1b Sub-Total c Total from continuation sheets d to Part VII, Section A Total add lines 1b and 1c) Total number of lnd¡vrduals (rncludrng but not lrmrted to those lrsted above) who recerved more th¿n $100,000 of reportable compensatton from the organrzatron Þ 0 2 Yes 3 Dld the organtzatton ltst any forrner offtcer, drrector or trustee, key employee, or hrghest compensated employee on lrne 1a? If "Yes," complete Schedule J for such tndtvtdual . 4 For any lndtvtdual lrsted on lrne 1a, rs the sum of reportable compensatron and other compensatron from the organtzatton and related organrzattons greèter than $150,000t tndtvtdual If Dtd any person hsted on llne 1a recerve or accrue compensatron from any unrelated organrzatron Section B. In 1 No 4 No ) for such person 5 No or lndlvrdual for , ctors Complete thls table for your flve hrghest compensated rndependent contractors that recerved more than $100,000 of compensatron from the organtzatton Report compeñsatron for the calendar year endrng wrth or wtthrn the organrzatron's tax year (A) (B) Name and 2 3 "Yes," complete Schedule J for such . servrces rendered to the organrzatlonrlf "Yes," complete Schedule Total number of com No from add t ess (c) Descfl ptlon of set.yrces contractors (rncludrng but not lrmrted to those ltsted above) who recerved more than $100,000 of >0 Form 99O 2017 Form 990 (2017) Els[Itr Paqe statement of Revenue ! o¡ note (B) Related or exempt functron tax under revelue 89. sã (ÐF 4 Federãted cãmpàtgns 1a b Membershrp dues . c Itol Fundrarsrng events . lt"l E: d Related orgãnrzahons e Government grants (contnbuttgns) é"õ f ,S' L4. Iral 1e All oÈhe. cont¡butrons, gtfts, gràhtÊ. and srmrlar ¿mounts not rncluded above Ëo cont¡rbutrons rncluded 'cÕ g Noncash rn lrnes 1a-If $ CE ÞÊ h Total.Add hnes la-lf . , (JG 1f 280.362 280,362 Busrness *. -q ': b c d 'xi" ê f All other program servce revenue gTotâl.Add nes 2å-2f . , 3 Investment ìncome srmrlar amounts) . drudends, tnterest, and othér , 4 Income from rnvestment of tax-exempt bond proceeds 5 Royaltres , . (rr) Personal 6a Gross renÈs b Less rentôl exponses c Rentâl rncome or (loss) d Net rental rncome or (il) 7a Gros5 ðmount from 5ales of assets oiher thðn rnventory b tess costoa other basrs¡nd sales excenses (ù 6 (ù cr {, o c carn or (los) d Net gårn or (loss) . 8a Gross rncome from fundratslng (not rnciudtng $ _ contíbutrons report€d on lrnê lc) See PèrE IV, hne l8 , b Less drrect expensegi c Net rncome or (loss) 9a GToss rncorn¿ frorn see Pàri IV, ltne 19 åctrvtttes å b Less drrect expenses b c Net Þ Gross less returns b Less cost of goods c Net rncome or M rscellaneous 11a b c d other revenue eTotal. Add lrnes 1ta-lld 12 Total revenue. Sêe lnstructtons Busrness 9 Form 990 (2017) Part IX Page 1O Statement of Functional Expenses Sectton 501(c)(3) and 501(c)(a) organtzattons must complete all columns All other organrzatrons must complete column (A) Check tf Schedule O contarns a se or note to e Do not include amounts reported on lines 6b, 7b¡ 8b,9b, and lOb of Part n lrne rn thrs Part IX (B) (A) VIII. Program servrce expenses Tot¿l expenses 1 Grants and other asststance to domesttc organrzattons and domestrc governments See Part IV, I ne 21 0 2 Grants and other asststance to domestlc lndrvlduals See IV, lrne 22 0 3 Grants and other asststance to forelgn organtzatrons, forergn governments, and forergn rndrvlduals See Part IV, lrne 15 P¿ (D) Fu ndrats tngex penses 0 and 16 4 5 Benefrts pald to or for members 0 Compensatron of curtent offrcers, dlrectors, trustees, and key employees 6 Compensatron not rncluded above, to drsqualrfred persons ( defrned under sectron 4958(f)(1)) and peTsons descnbed ln sectton 4958(c)(3)(B) 7 I Other salanes and wages 148,668 47 t5O7 37,L67 6,t7 24,700 Pensron plan accruals and contnbuttons (tnclude sectron 401 64,000 3.705 5 0 (k) and a03(b) employer contrrbutrons) 9 Other employee benefrts 10 Payroll taxes 11 Fees for servrces (non-employees) t2,264 a Management c Accountrng d Lobbyrng 268 161 40 67 7,800 4,680 1,950 I,I7O O40 0 t,204 e Professron¿l fundrarsrng servlces See Part IV, llne 17 Investment management fees 0 (lf ltne 119 amount exceeds 10o.ô of lrne 25, column (A) amount, lrst ltne 119 expenses on Schedule O) o g Other 12 3,066 0 b Legal f I 2,1 58 Advertrsrng and promotron 13 Offrce expenses 14 Informatron technology t5 Royalttes 16 Occupancy 17 Travel 18 Payments of lravel or entertarnmeñt 7,204 7,640 683 410 3,359 2,015 840 504 1i661 997 415 249 4,191 8,5 14 3,548 2.129 5,360 3/6 16 1/090 654 3.886 2,819 667 400 843 s06 211 726 7,440 4,2),7 2,57A 645 0 r expenses for any 0 federal, state, or local publrc offrcrals 19 Conferences, conventrons, and meetrngs 2O Interest 21 22 23 24 Payments to affr rates 0 Deprecratron, depletron, ahd amortlz¿trón 0 lnsur¿nce Other expenses ltemrze expenses not covered above (Lrst mrscellaneor-¡s expenses tn lrne 24e If ltne 24e amount exceeds 100/o of ltne 25, column (A) amount, lrst llne 24e expenses on Schedule o ) a Postage and Shrpprng 20,87 3 t2,524 b Prtntrnq and Publrcatrons 77 ,7',17 10,63 0 4,429 2,658 c Fundrarsrng Drnner 15,352 9,212- 3,A37 ),1o3 t,9r4 96,195 3, 111 d e All other expenses 25 Total functional expenses. Add lrnes 1 through 24e 26 Joint costs. Complete thts ltne only rf the organrzatron 0 294,319 126,O70 7 reported rn column (B) ¡ornt costs from a combrned educatronal campargn and fundratstng solrcrtatron Check here > n rf followrng 5OP 99-2 (ASC 958-720) Form 990 (2017) Form 990 (2017) Page 11 Balance Sheet Check rf Schedule O contalns a res n or note to any lrne ln thts Part IX (A) Begrnnrng of year 1 2 3 4 5 6 o Ø 7 I 9 10a (B) End of year '13 Cash-non-rnterest-bearrng 1 Savrngs and temporary cash rnvestments 2 U Pledges and grants recervable, net 3 0 Accounts recervable, net 4 0 5 0 6 U 7 0 Loans and other recervables from current and former ofñcers, drrectors, trustees. key employees, and hrghest compensated employees Complete Part II of Schedule L Loans ãnd other recelv¿bles from other drsqualrfred persons (as defrned under sectton 495e(f)(1)), persons descnbed tn sectron 495S(c)(3)(B), and contrrbutrng employers and sponsorrng organrzatrons of sectton 501(c)(S) voluntary employees' benefrcrary organrzatrons (see lnstructrons) Complete Part II of Schedule L . Notes and loans recervable, net 957 Inventones for sale or use I 0 Prepard expenses and deferred charges I 0 Land, burldrngs, and equrpment cost or other basrs Complete P¿rt VI of Schedule D 1Oa Less accumulated deprecratron 10c 0 11 Investments publrcly traded securrtles 11 0 12 Investments-other secuntles See Part IV, lrne 11 Investments program-related See Part IV, lrne 11 L2 0 13 13 0 L4 Intangrble assets L4 0 15 Other assets See Part IV, lrne 11 15 0 16 Total assets.Add lrnes 16 39 EA l7 Accounts payable and accrued expenses 18 Grants b payable 1 through 15 (must equal lrne 34) 0 L7 1a . 19 Deferred revenue 19 20 Tax-exempt bond llabrlrtles 20 2L Escrow or custodral account lrabrlrty Complete Part IV of Schedule D 2L .9 22 Loans and other payables to current and former offlcers, drrectors, trustees, key employees, hrghest compensated employees, and drsqualrfred persons Complete Paft II of Schedule L 22 23 Secured mortgages and notes payable to unrelated thrrd partres 23 24 Unsecured notes and loans payable to unrelated thrrd partres 24 2s Other lrabrlrtres (rncludrng federal lncome tax, payables to related lhrrd partres, and other lrabrlrtres not lncluded on lrnes 17-24) 25 26 Total liabilities.Add hnes 17 through .E Complete Part X oFSchedule D 25 Organizations that follow SFAS 117 (ASC 958), check here Þ complete lines 27 through 29, and lines 33 and 34. c0 c) 0 13,957 an¿ Unrestncted net assets 27 28 Temporarrly restrtcted net assets 28 29 Permanently restrrcted net assets 29 30 Organizations that do not follow SFAS 117 (ASC 958), check here > tr and complete lines 3O through 34. Caprtal stock or trust prrncrpal, or current funds 30 31 Pard-rn or caprtal surplus, or land, burldrng or equrpment fund 31 32 Retarned earnrngs¡ endowment. accumulated tncome, or other funds o 33 z U 26 27 l! o 0 34 32 Total net assets or fund balances 0 33 Total lrabrlrtres and net assets/fund balances 0 34 13,957 -1 3,957 Form 990 207 Form 990 (2017) Page 12 Reconcilliation of Net Assets [þ[[[ Check rf Schedule O contalns a nse or note to an lrne rn thrs Part XI 1 280,362 2 Total revenue (must equal P¿rt VIII, column (A), lrne 12) Total expenses (must equal Part IX, column (A), lrne 25) 2 294,319 3 Revenue less expenses Subtract lrne 2 from lrne 3 -r3,957 4 Net assets or fund balances at begtnntng of year (must equal Part X, lrne 33, column (A)) 4 0 5 Net unrealrzed garns (losses) on rnvestments 5 6 Donated servrces and use of facllltres 6 7 Investment expenses 7 I Prror perrod ad;Ustments I 9 Other changes rn net assets or fund balances (explarn ln Schedule O) 9 10 Net assets or fund balances at end of year Combrne lrnes 3 through 9 (must equal Part X, lrne 33, colurnn 10 1 Part XII 1 . -L3,957 Financial Statements and Report¡ng Check rf Schedule O contalns a onse or note to tr lrne rn thrs Part XII Yes 1 2a Accountrng method used to prepare the Form 990 El Cash Ë If the organtzatron changed rts method of accountrng from a prror yeår or Schedule o Were the organrzatron's frnancral statements comprled or revrewe'd.by an Accrual n No oth.t 2a No 2b No If 'Yes,' check a box below to rndrcate whether the frnancral staÈements for the year were comprled or revrewed on a separate basrs, consolrdated basrs, or both n b Separate basrs E Consolrdated basrs f] A.tn coRsolrdated and separate basrs Were the organtzatron's frnancral statements audrted by an rndepend'ent accountant? If 'Yes,' check a box below to lndrcate whether the frnancral statements tor the year were audtted on a separate basrs, consolrdated basrs, or both E Separate basrs n Consolrdated basrs n Aoth consolrdated and separate basrs c If "Yes,'' to lrne 2a or 2b, does the organrzatren have a commrttee that assumes responsrbrlrty for oversrght of the audtt, revrew, or comptlatton of rts ftnanctal statements and selectron of an rndependent account¿nt? If the organrzatron changed etther rts overstght process or selectron process durrng the tax year, explarn rn Schedule 3a As a result of a federal award, was the organrzatron requrred Audtt Act and OMB Crrcular A-133? b If "Yes," dtd the organrzatron audrt or audrts, explarn why 2c O to undergo an audrt or audrts as set forth rn the Srngle the requrred audrt or audrtsz If the organrzatron drd not undergo the requrred ule O and descnbe any steps taken to undergo such audrts 3a No 3b Form 990 (2017) Additional Data Software trD: 77045ß7 Software Version: 2O17v2.2 EIN: 1 1-3691843 Namer Bl uegrass Instrtute for Po Form 990 Form 990, Part Line 4a: In 2017 Thè Bluêgrass Instrtute for Publtc Polrcy SoÌu.ttotrs rvas rnstrumental on the possrbtlrty of allowrng Charter schools tn thê stàte rn educatrng rndlvtduals and rnstrtu We also worked SCHEDULE A Name Bl -l DLN: 93493319001358 2017 if the org a ntza ti on l5 a section 50 1( c)(3) orgãn ization or a section 4947 a )( 1 nonexem pt cha rita b I e trust, Atta ch to Form 990 or Form 99 o-Ez. Information a bout Sched ul e A ( Form 990 or 990-EZ a nd its ts at Comp lete rcr.rrn Open Pärt to Public n number n ueg räss Publtc Polrcy So I for Public Chari The organrzatron rs not a pflvate Status tt on th rs (For lrnes 1 through 12, check only one lt ts I tr A church, conventton of churches, or assoclatlon of churches descrrbed ln 2 n Aschool descnbed rn section 17O(b)(1)(A)(¡¡). (Attach Schedule E (Form 990 or 3 tr A hospttal or a cooperåtrve hosprtal servrce organtzatron descnbed rn section 4 OMB No Public Gharity Status and Public Support (Form 990 or 9908L) l)clìrrtrnL.It ol'tlle IFrËililì?! Nt - DO NOT PROC ef¡Ie GRAPHIC ! section 1 170(b)(1)(A)(¡¡i). b)(1)(A)(¡i¡). A medrcal research organtzatton operated tn conlunctton wrth a hosprtal descnbed ln name, crty, and state 5 Enter the hosprtal's unrt descrrbed rn section 170 6 )(v). 7 nrt or from the general publtc descrrbed rn s I An agrtcultural research organrzatron descrtbed rn 170(b)(1)(ÀX¡x) operated rn con¡unctton wrth a land-grant college or unrverstty or non-land grant college of agrtculture See rnstructrons Enter the name, crty, and s,tate of the college or untversrty tr 10 An organrzatron that normally recetves (1) more tha from actrvrtres related to rts exempt functrons-sub¡ect to rnvestment tncome and unrelated buslness taxable tncome (less sectron a from contrtbuttons, membershrp fees, and gross recetpts and (2) no more thån 33r/3% of rts support from gross tax) from busrnesses acqutred by the organtzatton after June f.1 72 a b tr c n d ! e ! I n determrnatron from the IRS that rt rs a Type I, Type II, Type ppoÈrng organrzatron lll functronally su Enter s tron abo (i) Name of sup organtzatton nrzatron s su (iii) Type of organrzatron (descrrbed on lrnes 1- 10 above (see r n (iv) Is the organrzatron ltsted rn your governrng documentT (v) Amount of monetary support (vi) Amount of other support (see (see tnstructrons) rnstructrons) stru ctr ons ) ) Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Form 99O or 99O-EZ. Cat No 11285F Schedule A (Form 99O or 99O-EZ) 2OL7 Schedule A (Form 99O or 990-EZ) 2O77 Part II Page 2 Support Schedule for Organizat¡ons Described in Sections 17O(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 17O (b)(r)(A)(¡x) (Complete only tf you checked the box on lrne 5, 7, 8, or 9 of Part I or tf the organtzatton fatled to qualrfy under Part . If the farls to under the tests lrsted bel com Section A. r year Ca (a) (or fiscal year beginning in) Þ 1 (b) 2013 2014 (c) (f) 201s Total Grfts, grants, contrrbutrons, and membershrp tees recelved (Do not lnclude any "unusual grant ") Tèx revenues lev¡ed for the organrzatron's beneflt and erther pard to or expended on lts behalf The value of servtces or facllttres furnrshed by a governmental unrt to the organrzatron wrthout charge Total. Add lrnes I through 3 The portron of total contnbutrons by each person (other than a governmental unrt or publrcly supported organrzatron) lncluded on Irne 1 that exceeds 27o of the amount shown on lrne 11, column (f) 2 3 4 5 6 Public support, Subtract llne 5 from Irne 4 on B. Total Calendar year (b)2014 (a)20 13 (or fiscal year beginning in) Þ 15 (d )2016 (f)Total (e)20 17 Amounts from ltne 4 Gross rncome from tnterest, drvrdends, payments recetved on secuntres loans, rents, royaltres and tncome from srmllar sources Net rncome from unrelated busrness acttvrttes, whether or not the busrness rs regularly carned on Other rncome Do not lnclude garn or loss from the safe of caprtal assets (Explarn rn Part VI ) Total support, Add lrnes 7 through 7 a 9 10 11 10 t2 Gross recerpts from related actrvrttes, etc 13 First five years. If the Form 990 rs for here check thrs box and . . nof Section C. Com 14 15 L2 second, thrrd, fourth, or frfth tax year as a sectron 501(c)(3) organrzatron, rzatton Publrc support percentage for Publrc support percentage 16a 33 1/3olo support 20!7 for 2016 Schedule test-2017. lf rne iI, n L4 lrne 14 15 not check the box on lrne 13, and lrne 14 rs 33 r/3o/o at more, check thrs box the and stop here. The organrzatron qualrfres as 1 >n a suppoÉed organrzatron Þtr check thls b L7a 6 10o/o-facts-and-c¡rcumstances tect-2016. If the organrzatron drd not check a box on lrne 13, 16a, 16b, or !7a, and 15 rs 107o or more, and tf the organrzatroh meets the "F¿cts-and-crrcumstânces" test, check thrs box and stop here. Explarn rn Part Vl how the organrzatron meets the "facts-and-crrcumstances" test The organrzatron qualtftes as a publtcly supported organtzatre;n 18 Private foundation. If the organrzatron drd not check a box on lrne 13, 16a, 16b, 17a, or 17b, check thrs box and see r nstru ctr o ns n lrne >n >! Schedule A lForm 99o or 99O-EZ) 2OL7 Schedule A (Form 99O or 99O-EZ) 2077 Page 3 Part Support Schedule for Organizat¡ons Described in Section 509(a)(2) (Complete only rf you checked the box on lrne 10 of Part I or rf the organtzatron fa¡led to qualtfy under Part II. If the oroanrzatro n farls to o ual rfv u nder the tectc Irsted below. Dlease comolete Part II.) Sect¡on A, Publi Su Calendar year (a) 2013 (b) 2014 (c) 201s (d) 2016 (f) Total (or fiscal year beginning in) Þ 1 2 3 4 5 6 7a b c I Grfts, grants, contrrbulrons, and membershrp fees recelved (Do not rnclude any "unusual grants '') Gross recerpts from admrsslons, merch¿ndtse sold or servtces performed, or facrlltres furnrshed ln any actrvrly that rs related to the organrzatron's tax-èxempt purpose Gross recerpts from actrvrtres that are not an unrelated trade or buslness under sectron 513 Tax revenues levred for the organrzètron's benefrt ¿nd etther pard to or expended on rts behalf The value of servtces or facrlrtres furnrshed by a governmental unrt to the organrzatron wtthout charge Total. Add hnes 1 through 5 Amounts rncluded on ltnes 7,2, and 3 recerved from drsqualrfred persons Amounts rncluded on lrnes 2 and 3 recerved from other than drsqualrfred persons that exceed the greater of $5,000 or 1olo oÍ the amount on llne 13 for the year Add lrnes 7a and 7b Public support. (Subtract lrne 7c 2 80,362 0 0 0 0 280,362 780,362 0 0 280,362 Section B. Total Support Year (a) (or fiscal year beginning in) Þ 9 lOa b c 11 L2 13 14 20 20 15 (d) 2016 (e) Amounts from llne 6 Gross rncome from tnterest, dtvrdends, payments recerved on securtres loans, rents, royaltres and rncome from stmrl¿r sources Unrelated busrness taxable tncome (less sectron 511 taxes) from busrnesses acqurred after June 30, 7975 Add lrnes 10a and 10b Net rncome from unrelated bustness actrvrtres not lncluded rn ltne 10b, whether or not the busrness rs reqularly carned on Other rncome Do not 2017 280,362 (f) Total 280 0 0 0 loss from the sale 0 (Explarn rn Part VI Total support. 11, and 12 ( Irnes 9, 10c, 2 ) First five years. If 990 rs for tc su 16 Publrc support Section D. Com 280,362 80,3 62 tax year as a sectron 501(c)(3) organtzatron, >M check th¡s box and sto Section C. 1s organrzatron's frrst, second, thrrd, fourth, or Su Perce umn from 2016 Schedule A, Part e umn (f)) tne III, lrne 15 15 16 Investment Income Pe lZ 1A Investment rncome for 2O77 (lrne 10c, column (f) drvrded by lrne 13, column (f)) L7 Investment rncome percentage from 2016 Schedule A, Part III, lrne 17 18 19¿331/3o/o support tests-Z017. If the organrzatron drd not check the bo x on lrne 14, and ltne 15 rs more than 33 l/3o/o, and llne 17 ls not >! more than 33 !/3o/o, check thrs box and stop here. The organrzatron qualrfres äs å publrcly supported organrzatton 6 33L/3o/osupporttests-2o16. 20 0%o 0% lsmorethan33Tl3o/oand llne18 ls Iftheorganrzat¡ondldnotcheckaboxonlrne14orllnelga,andlrne16 ÞE not more than 33 7/3o/o, checkthrs box and stop here. The organrzatron qualtftes as a publrcly supported orgàntzatron >n Private foundation. Ifthe organrzatron drd not check a box on I ne 14, 19a, or l9b, check thrs box ¿nd see lnstructtons Schedule A lForm 99O or 99O-EZI 2OL7 Schedule A (Form 990 or 99o-Ez) 2077 Part IV Page 4 Su pporting Organizations (Complete only tf you checked a box on ltne 12 of Part I If you checked 12a of Part I, complete Secttons A and B If you che cked 12b of Part I, complete Secttons A and C If you checked 12c oF Part I, complete Sectlons A, D, and E If you checked 12d of Part I, complete Sectrons A and D, and comolete Pa rtV ) Sectìon A. All Su an¡zat¡ons Yes No I 1 2 2 3a 3a b 3b c 3c 4a 4a b 4b 4c 5a b c 6 5a amendment to the organtztng document) Type I or Type II only. Was any added or su bstrtuted desrgnated rn the organrzatron's organlztng document? sb Substitutíons only. 5c Was the substltutlon lhe D¡d the organtzatton provlde support (whether tn the als that than (r) rts supported organlzattons, (lr) organ supported organrzatlons, or (ttt) other s 7 Pa grants or the provtston of servtces or facrlrtres) to änyone of the chantable class beneflted by one or more of tts that also support or beneftt one or more of the fthng tn Part VI. other srmrlar payment to a substantlal contrtbutor (deftned contrtbutor, or a 35%o cohtrolled entrty wrth regard to a Schedule L (Form 990 or 990-EZ) (as defrned rn sectlon 4958) not descrlbed a tn llne 7? If 6 tn 7 "Yes," I at any ttme durrng the tax Yeã r by one or more drsqualtfred gers and organtzattons descrlbed ln sectlon 509(a)(1) or (2) 9a 9a ne 9a) hold a controlltng tnterest tn any entrty tn whtch the supporttng b tn Pdrt VI 9b c 9c 10a 10a b the organtzatton had excess bustness holdtngs) 10b Schedule A Form 990 or 99O-EZ) 2OL7 Schedule A (Form 990 or 990-EZ) 2OL7 rtv n 1 Type I II Page Non-Fu nct¡ona lly Integ rated sO9 ( a ) (3 ) Su Check here tf the organtzatron satrsfred the Integral Part Test as a qualrfyrng trust on Nov 20, 1970 (explarn rn Part VI instructions. All other non-fu nctron¿ s must s A thro ete Section A - Adjusted Net Income 1 2 3 4 5 6 7 I Net short-term ca I tn 2 Other gross rncome (see rnstructrons) l through 3 4 3 Deprecratron and depletron 5 Portlon of operattng expenses pard or tncurred for productlon or collectlon of gross rncome or for management, conservatron, or marntenance of property held for productron of rncome (see rnstructrons) 6 Other expenses (see rnstructlons) Adjusted Net Incorne (subtract lrnes 5, 6 and 7 from I lrne 4) Sect¡on B - Minimum Asset Amount 1 (B) Current Year (opùonal) Aggregate farr market value of all non-exempt-use assets (see rnstru tax year or assets held for part of year) a Average b See E (B) Current Year (optronal) Recovenes of prror-year dlstnbutlons Add lrnes 6 pporting Orga nizations short 1 monthly value of secuntres Average monthly cash balances 1b c Farr market value of other non-exempt-use assets d Total (add lrnes 1a, 1b, and 1c) e Discount clarmed for blockage or other factors 1c td (explarn rn detarl rn Part ltron rndebtedness applrcable to non-exempt use assets 2 3 4 2 Subtract lrne 2 from llne 1d Cash deemed held for exempt nstructr on s ) 3 use Enter I-t/2% èf lrne 3 r amount, see t 5 6 7 I Net value of non-exempt-use assets (subtract lrne 4 from llne Multrply hne 5 by 035 4 5 6 Recovenes of prror-year dtstnbuttons 7 Minimum Asset Amount (add llne 7 I Section C - Distributable Am 1 2 3 4 5 6 sted net rncome for prror Enter 85o/o of lrne I Mrnrmum asset amount for p Current Year A, lrne 8 1 2 'year (from Sectron B, lrne 8, Column A) 3 Enter greater of lrne 2 or lrne 4 Income tax rmposed 5 r DistributableAmount. 6 temporary reductro¡ (see 7a Check here rf thè current year tnstructrons organrzatron's frrst as a non-functron¿lly-rntegrated Type III supportrng organrzatron (see Schedule  lForm 99O or 99O-EZì 2017 Schedule A (Form 990 or 990-EZ) 2017 Type III Non-Functionally Integrated 5O9(a (3 Su Section D - DistrÍbutions 1 2 Amounts to nrzatrons to rted Page tn Current Year h exem Amounts pard to perfo rm actrvrty that drrectly furthers exempt purposes of supported organrzatrons, excess of lncome from 3 Admrnrstratrve ex 4 Amounts pard to accom rdtoa u 6 7 I Other drstnbutlons rsh exe of rn organrzatrons assets tre flor IRS alrfred set-asrde àmounts 5 7 Organizations continued ) descnbe tn Part See rnstructtons Total annual distributions. Add lrnes 1 through 6 Dtstrtbutlons to attentrve supported orgenrzatrons to whrch the organrzatron ts responstve (provrde detarls rn Part See rnstructrons 9 Drstnbutable amount for 2Ol7 from Sectron I 1O Lrne amount drvrded lrne 6 Lrne 9 amount Section E - Distribution Allocations (see ¡nstruct¡ons) 1 ( Excess i¡¡) Distributable Amount Íor 2Ol7 Drstrbutable amount for 20L7 from Sectron C, lrne 6 2 Underdrstnbutrons, rf any, for yeärs pnor to 2017 (reasonable cause requrred-- explarn rn Part VI) See lnstructlons 3 Excess rf an , butro ns lo 20L7 :l b From 2013, From 2014. d From 2015. e From 2016. f Total of lrnes 3a throu he lred to underdrstnbutrons of h red to 2017 drstnbutable amouñt i Carryover from 2072 not applred (see c tn Remarnder Subtract lrnes 4 Drstnbutrons for 2017 from 3 , 3h, and 3r fro lled to underdrstnbutrons a b App[ed to 2017 drstnbutable c Remarnder Subtr¿ct llnes 4¿ 5 Remarnrng underdlstnbutrons 6 4 2017, tf any Subtract lrnes 39 If the amount ts greater than zero, 5ee rnstructrons Remarnrng underdlstnbutlons,for 2017 lrnes 3ha from lrne 1 than 7 Excess d 3; and 4c 8 Breakdown of lrne 7 Excess from 2013 Excess from 2014 a b c d e rn Part lf VI lrne 2 rn Part VI rs greater S carryover to 2018. Add llnes Excess Excess from 2016. Excess from 2017, Schedule A (Form ggo or 990-EZ) (2017) èfile NOT PROCESS G Supplemental lnformation to Form 990 or 990-EZ SCHEDULE O (Form 990 or 990- Ezl Dcl)Íìrtrn\'l¡t ol the l rer!un ETITf,ETJEEË ) Complete to provide information for responses to specific questioñs oñ Form 99O or 990-EZ or to provide any addltlonal information, Þ Attach to Form 990 or 990-EZ, Information about Schedule O (Form 990 or 990-EZ) and its is at 1358 OMB No 7545-0047 017 to Publi trnspection number Bluegrass lnstrtute for Pubhc Polrey So 990 Schedule o, LN¡ 9349 Information No revlew was or wrll þe conducted 990 Schelule 0; Return] .lupplemental Information Explanation Llne 19 Other Organization Documents Publicly Available No documents. available to the public