06/18/2015 10 43 AM Return of Organization Exempt From Income Tax 'Fbrfn` 99O Department of the Treasury Internal kavenue Service For the 2014 c alendar year , or tax year be g innin g A 201 4 Open to public and endin g C Name of organization Check if applicable B OMB No 1545-0047 Under section 501(c ), 527, or 4947( a)(1) of the Internal Revenue Code (except private foundations) ^ Do not enter social security numbers on this form as it may be made public . D Employer identification number ❑ Address change THE HEARTLAND INSTITUTE 36 - 3309812 Doing business as ❑ Name Change Number and street ( or P 0 box if ❑ Initial return ONE i s not delivered to street address) SOUTH WACKER , Room/ suite E Telephone number 312 - 377-4000 SUITE 2740 City or town , state or province , country , and ZIP or foreign postal code Final return / ❑ terminated CHICAGO ❑ Amended return El Application pending I J Webs(te ^ K Form of oanizato 1 1 j-W 7 d a Q 60606 G Gross recel ts$ R ❑ 501 ( c) 501(c)(3) F I WWW. HEARTLAND Isal Corporation ❑ Trust ( SUITE 2740 IL 6 0 6 0 6 ) (insert no ) ❑ 4947(a)(1) or H(b) Are all subordinates included? in W ❑ No H(c) Grou p exem ption number ^ ❑ Association ❑ Other ^ L Year of formation 19 8 4 I M IL State of legal domicile Summary Briefly describe the organization's mission or most significant activities RESEARCH AND WRITING ON PUBLIC POLICY ISSUES. 2 Check this box ^ ❑ if the organization discontinued its operatic 3 Number of voting members of the governing body (Part VI, line 1 4 Number of independent voting members of the governing body ( 5 Total number of individuals employed in calendar year 2014 (Pa V, 6 Total number of volunteers (estimate if necessary) 7a Total unrelated business revenue from Part VIII, column (C), line 12 b Net unrelated business taxable income from Form 990-T, line 34 dlsposed-o o^ e_ ^ I I, 11 iU 4b) 8 0 20 15 OGDEN 25% o its net assets O cc T I 12 11 3 4 5 29 6 1 0 0 7a 7b Current Year Contributions and grants (Part VIII, line 1 h) Program service revenue (Part VIII , line 2g) Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11 e) Total revenue - add lines 8 throu g h 11 ( must e q ual Part VIII, column (A ) , line 12 ) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) IIS Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 16a Professional fundraising fees (Part IX, column (A), line 1 le) 357 , 57 6 b Total fundraising expenses (Part IX, column (D), line 25) ^ 4,805,449 41,367 6, 890, 9 95 68,467 2 , 932 - 66 , 438 4, 783,310 -221,981 6,738,428 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 111f-24e) 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 19 Revenue less exp enses Subtract line 18 from line 12 2,791,312 2,824,410 4,422,355 4,393,358 360,955 2,345,070 8 9 10 11 12 13 14 a, 20 Total assets (Part X, line 16) 21 Total liabilities (Part X , line 26) mil! 22 Net assets or fund balances Subtract line 21 from line 20 Part ti 947 0 0 1, 631,043 1,568,948 0 Beg innin g of Current Year Won No ❑ 527 . ORG Z; 2 ❑ Yes LA%J If "No," attach a list (see instructions) Prior Year D E^N rd 7,055 ,164 H(a) Is this a group return for subordinates" 11 Yes JOSEPH BAST ONE SOUTH WACKER, CHICAGO Tax-exempt status Part I IL Name and address of principal officer F 6 9 7 , 6 71 609 , 435 8 8 , 93 6 End of Year 2 , 9 8 5 , 12 4 551,818 2,433,306 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declarat(rrl71%parer (other than officer) is bpsed on all information of which preparer has any knowledge Sign Here I PF Signature of officer JOSEPH /B$ST Type or print name .614itle Preparer' s signature Print/Type preparer' s name Paid Preparer CYNTHIA M. HITZEMANN , Use Only Firm's address CPA CVA TIGHE, KRESS & ORR, ) P. 2001 LARKIN AVE STE 20 Firm's name ^ ELGIN, IL 60123-5808 May the IRS discuss this return with the preparer shown above? (see Instructit For Paperwork Reduction Act Notice , see the separate instructions. DAA 06/1812015 10 43 AM i Form 990 (2014) THE HEARTLAND INSTITUTE Part III Statement of Program Service Accomplishments 36-3309812 Page 2 Check If Schedule 0 contains a response or note to any line in this Part III 1 X Briefly describe the organization's mission RESEARCH AND WRITING ON PUBLIC POLICY ISSUES. 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990 -EZ" If "Yes," describe these new services on Schedule 0 Did the organization cease conducting , or make significant changes in how it conducts , any program services? If "Yes," describe these changes on Schedule 0 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 required to report the amount of grants and allocations to others, n Yes nX No Yes [X No the total expenses, and revenue , if any, for each program service reported 1 , 6 4 9 , 0 7 0 including grants of $ 4a (Code ) (Revenue $ ) (Expenses $ PUBLICATIONS - RESEARCH, WRITING, AND DISTRIBUTION OF PUBLICATIONS ON PUBLIC POLICY ISSUES, IN PRINT AS WELL AS ONLINE. HEARTLAND PRODUCED FOUR MONTHLY NEWSPAPERS (BUDGET & TAX NEWS, ENVIRONMENT & CLIMATE NEWS, HEALTH CARE NEWS, AND SCHOOL REFORM NEWS); ONE PRINT NEWSLETTER (QPR); FIVE EMAIL NEWSLETTERS (CONSUMER POWER REPORT, CLIMATE CHANGE WEEKLY, SCHOOL CHOICE WEEKLY, THE LEAFLET, AND HEARTLAND WEEKLY); EIGHT POLICY BRIEFS; AND TWO POLICY STUDIES. IT PRINTED AND MAILED APPROXIMATELY 10,000 COPIES OF REWARDS: HOW TO USE REWARDS TO HELP CHILDREN LEARN - AND WHY TEACHERS DON'T USE THEM WELL; CLIMATE CHANGE RECONSIDERED II: BIOLOGICAL IMPACTS (3,000 COPIES): AND SUMMARY FOR POLICYMAKERS OF CLIMATE CHANGE RECONSIDERED II: BIOLOGICAL IMPACTS (80,000 COPIES). THE FAMILY OF HEARTLAND WEB SITES - 16 4b (Code ) (Expenses $ 1 , 360 , 438 ) (Revenue $ including grants of $ PUBLIC RELATIONS - SEMINARS, EVENTS, SPEAKERS BUREAU, AND OTHER ACTIVITIES AIMED AT EDUCATING HEARTLAND MEMBERS AND THE GENERAL PUBLIC CONCERNING PUBLIC POLICY ISSUES. HEARTLAND HOSTED OR COHOSTED 21 EVENTS IN 2014, ATTRACTING A TOTAL AUDIENCE OF 1,694 PEOPLE. HEARTLAND ALSO EXHIBITED AT FOUR TRADE SHOWS AND EVENTS FOR MEMBERS OF THE GENERAL PUBLIC, AND ITS SENIOR FELLOWS AND STAFF DELIVERED 121 SPEECHES TO AUDIENCES TOTALING 20,088 PEOPLE. HEARTLAND REPRESENTATIVES APPEARED IN PRINT OR ONLINE 3,275 TIMES, REACHING A PRINT AUDIENCE OF MORE THAN 69 MILLION READERS. WE PRODUCED 188 PODCASTS REACHING A TOTAL AUDIENCE OF 1.1 MILLION LISTENERS. ) (Revenue $ 5 3 5 , 8 4 3 including grants of $ 4c (Code ) (Expenses $ GOVERNMENTAL RELATIONS - PUBLICATIONS AND EVENTS GEARED TOWARD EDUCATING AND INFORMING LOCAL, STATE, AND NATIONAL ELECTED OFFICIALS ABOUT PUBLIC POLICY ISSUES. HEARTLAND EXHIBITED AT CONFERENCES SPONSORED BY THE AMERICAN LEGISLATIVE EXCHANGE COUNCIL AND NATIONAL CONFERENCE OF STATE LEGISLATURES; AND TESTIFIED 24 TIMES BEFORE LEGISLATIVE COMMITTEES IN 16 STATES AND CONGRESS. IT PRODUCED AND DISTRIBUTED 153 POLICY DOCUMENTS: 137 RESEARCH & COMMENTARIES, ONE POLICY TIP SHEET, SEVEN POLICY BRIEFS, FOUR POLICY STUDIES, AND FOUR WRITTEN TESTIMONIES. 4d Other program services ( Describe in Schedule O ) including grants of $ (Expenses $ 4e Total program service expenses ^ 3,545,351 DMA ) (Revenue $ Form 99 0 (2014) 06/18/2015 10 43 AM Form 99(2014) THE HEARTLAND Part IV INSTITUTE 36-3309812 Page 3 ' Checklist of Re q uired Schedules Yes 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501 ( c)(3) organizations . Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a section 501 (c)(4), 501 (c)(5), 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 III Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part 1 2 3 4 $ 6 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, 8 9 10 11 a b c d e f 12a b 13 14a b 15 16 17 18 19 20a b VII, VIII, IX, or X as applicable Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vlll Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X 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 Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Is the organization a school described in section 170(b)(1)(A)(u)? If "Yes," complete Schedule E Did the organization maintain an office, employees, or agents outside of the United States? 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 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or 1 2 X X X 3 4 No X 5 X 6 X 7 X 8 X 9 X 10 X 11a X 11 b X 11c X 11e X X 11f X 12a X 11d 12b 13 14a X X X 14b X for any foreign organization? If "Yes," complete Schedule F, Parts II and IV Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 1le? If "Yes," complete Schedule G, Part I (see instructions) Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part 11 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a' 15 X 16 X 17 X If "Yes," complete Schedule G, Part III Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H If "Yes" to line 2 0a, did the org a nization attach a copy of its a udited financial statements to this return? 19 20a 18 20b! X X X NI A Form 990 (2014) OAA 06/18/2015 10 43 AM , Fbrm99f(2014) THE HEARTLAND Part LV INSTITUTE 36-3309812 Page4 Checklist of Required Schedules ( continued ) Yes 21 22 23 24a b c d 25a b 26 27 28 a b c 29 30 31 32 33 34 35a b 36 37 38 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1' If "Yes," complete Schedule I, Parts I and II Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 22 If "Yes," complete Schedule I, Parts I and III Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 20022 If "Yes," answer lines 24b through 24d and complete Schedule K If "No," go to line 25a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year' Section 501(c )( 3), 501 ( c)(4), and 501 ( c)(29) organizations . Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I Is the organization 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 990-EZ' No 21 X 22 X 23 X 24a 24b X 24c A 24d A 25a X 25b X 26 X 27 X 28a X Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, 28b X 28c 29 X X 30 X Part l Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3' If "Yes," complete Schedule R, Part I Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Parts II, III, or IV, and Part V, line 1 Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)' If "Yes," complete Schedule R, Part V, line 2 Section 501(c )( 3) organizations . Did the organization make any transfers to an exempt non-charitable 31 X 32 X 33 X 34 35a X X If "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III Was the organization a party to a business transaction with one of the 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, Part IV A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete related organization? If "Yes," complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 35b N 36 X 37 X Form 990 (2014) DAA 06/18 /2015 10 43 AM , Fbrm 990(2014 ) THE HEARTLAND Part V INSTITUTE 36-3309812 Page 5 . Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a res ponse or note to an y line in this Part V Yes 1a b c 2a b 3a b 4a b 5a b c 6a b 7 a b c d e f g h 8 9 a b 10 a b 11 a b 12a b 13 a b c 14a b 0A, Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable 1a Enter the number of Forms W-2G included in line 1 a Enter -0- if not applicable lb Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling ) winnings 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 return 2a If at least one is reported on line 2a , did the organization file all required federal employment tax returns? Note. If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file ( see instructions) Did the organization have unrelated business gross income of $1,000 or more during the year? No 47 0 -A 1c At 2b X 3a 3b /VI A 29 If "Yes ," has it filed a Form 990-T for this year? If "No" to line 3b , provide an explanation in Schedule 0 At any time during the calendar year , did the organization have an interest in, or a signature or other authority over , a financial account in a foreign country ( such as a bank account , securities account , or other financial X account)? 4a X If "Yes ," enter the name of the foreign country ^ See instructions for filing requirements for FinCEN Form 114 , Report of Foreign Bank and Financial Accounts (FBAR) Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes" to line 5a or 5b , did the organization file Form 8886-T" Does the organization have annual gross receipts that are normally greater than $ 100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes ," did the organization include with every solicitation an express statement that such contributions or 5a 5b Sc X X N X 6a At A gifts were not tax deductible? Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $ 75 made partly as a contribution and partly for goods and services provided to the payor" If "Yes , " did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange , or otherwise dispose of tangible personal property for which it was 6b 7a 7b N required to file Form 8282" 7d If "Yes ," indicate the number of Forms 8282 filed during the year Did the organization receive any funds , directly or indirectly, to pay premiums on a personal benefit contracts Did the organization , during the year , pay premiums , directly or indirectly , on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars , boats , airplanes , or other vehicles , did the organization file a Form 1098-C" Sponsoring organizations maintaining donor advised funds . Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966" Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? 7c sY Section 501(c )( 7) organizations. Enter 10a Initiation fees and capital contributions included on Part VIII , line 12 10b Gross receipts , included on Form 990 , Part VIII, line 12, for public use of club facilities Section 501(c)(12) organizations. Enter 11a Gross income from members or shareholders Gross income from other sources ( Do not net amounts due or paid to other sources 11b against amounts due or received from them) Section 4947 ( a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12b If "Yes ," enter the amount of tax-exempt interest received or accrued during the year Section 501(c )( 29) qualified nonprofit health insurance issuers. Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0 Enter the amount of reserves the organization is required to maintain by the states in which 13b the organization is licensed to issue qualified health plans 13c Enter the amount of reserves on hand Did the organization receive any payments for indoor tanning services during the tax year'? If "Yes , " has it filed a Form 720 to re p ort these p a yments? If "No , " p rovide an exp lanation in Schedule 0 ^r 7e 7f I A/ I PC 7 7h N 8 j^L 9a 9b IV A_ A 12a 13a 14a 14b X Form 99 0 (2014) 06/18/2015 10 43 AM . Fdrm 990(2014) THE HEARTLAND INSTITUTE 36-3309812 Page 6 Part VI Governance , Management , and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 1 Ob below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response or note to any line in this Part VI I Section A. Governing Body and Management Yes I No is b 2 3 4 5 6 7a b 8 a b 9 Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0 1a 1 12 Enter the number of voting members included in line 1a, above, who are independent 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 lb 1 11 X Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? Did the organization become aware during the year of a significant diversion of the organization's assets? Did the organization have members or stockholders? Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, X X X X stockholders, or persons other than the governing body? Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following 7b The governing body? Each committee with authority to act on behalf of the governing body? Is there any officer, director, trustee , or key employee listed in Part VII, Section A, who cannot be reached at 8a 8b X X X 9 the org anization ' s mailin g address ? If "Yes , " p rovide the names and addresses in Schedule 0 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code 10a b 11a b 12a b c 13 14 15 a b 16a b X Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 Did the organization have a written conflict of interest policy? If "No," go to line 13 Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? Did the organization regularly and consistently monitor and enforce compliance with the policy'? If "Yes," 10a describe in Schedule 0 how this was done Did the organization have a written whistleblower policy? Did the organization have a written document retention and destruction policy? Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement X 10b 11a X 12a 12b X X 12c 13 14 X X 15a 15b X X X with a taxable entity during the year? 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 16a or anization's exem p t status with res p ect to such arran g ements? 16b I &J X Section C . Disclosure IL List the states with which a copy of this Form 990 is required to be filed ^ Section 6104 requires an organization to make its Forms 1023 ( or 1024 if applicable ), 990, and 990-T (Section 501 (c)(3)s only) available for public inspection Indicate how you made these available Check all that apply X Another's website ❑ [ ] Other (explain in Schedule 0) Upon request n Own website Describe in Schedule 0 whether ( and if so , how) the organization made its governing documents , conflict of interest policy, and 19 financial statements available to the public during the tax year State the name , address , and telephone number of the person who possesses the organization's books and records ^ 20 ONE SOUTH WACKER #2740 THE HEARTLAND INSTITUTE 17 18 CHICAGO DAA IL 60606 312-377-4000 Form 99 0 (2014) 06/18 /2015 10 43 AM , Form 990 (2014) THE HEARTLAND INSTITUTE 36-3309812 Page 7 Part VII ' Compensation of Officers , Directors , Trustees , Key Employees , Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII ❑ Section A. Officers, Directors , Trustees, Key Employees , and Highest Compensated Employees 1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization 's tax year • List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization's current key employees, if any See instructions for definition of "key employee " • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations • List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons ❑ Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee ( A) Name and Title (B) Average hours per week ( list any hours for related organizations below dotted line) (C) Position ( do not check more than one box , unless person is both an officer and a director/trustee ) a , • ° a con o 9 g l N ^ m m (D) Reportable compensation from the organiza t ion (W-2/ 1099-MISC ) (E) Reportable compensation from related organizations ( W - 2/1099 - MISC ) (F) Estimated amount of other compensation fro m th e organization and related organizations ^ c^o nN CD (1)JOSEPH BAST 40.00 PRESIDENT 0.00 161,395 0 50,000 X 0 0 0 X 0 0 0 0 0 0 X 0 0 0 X 0 0 0 X X (2)WILLIAM ARMISTEI LD 2.00 DIRECTOR 0.00 (3) ROBERT BUFORD 2.00 DIRECTOR (4) JERE 0.00 FABICK 2.00 ASSISTANT SECRETARY 0.00 X X (5) CHUCK LANG 2.00 DIRECTOR 0.00 (6) DAN HALES 2.00 DIRECTOR 0.00 (7) JEFF JUDSON 2.00 FIRST VICE PRESIDENT 0.00 X X 0 0 0 X X 0 0 0 X X 0 0 0 X 0 0 0 X 0 0 (8) JAMES JOHNSTON 2.00 TREASURER 0.00 (9)JEFFREY MADDEN 2.00 SECRETARY 0.00 ( 10) BRIAN SINGER 2.00 DIRECTOR 0.00 (11) JEFFREY MCKINLE 2.00 DIRECTOR DAA 0.00 0 Form 99 0 (2014) 06/18/2015 10 43 AM . Form 990 (2014) THE HEARTLAND INSTITUTE 36-3309812 Part Y,1U• Section A. Officers, Directors , Trustees, Key Employees , and Highest Compensated Employees (continued) (A) Name and title (B) Average hours per week ( list any hours for related organizations below dotted line) (C) Position ( do not check more than one box, unless person is both an officer and a director/trustee ) o _ = T an as o o m v g 2 m m co (D) Reportable compensation from the organiza t ion (W-2/ 1099-MISC ) (E) Reportable compensation from related organizations (W-2/1099-M I S C ) Page 8 (F) Estimated amount of other compensation from the organization and related organizations i$ ^d m (12) HERBERT WALBERG CHAIRMAN 2.00 0.00 X X 0 0 0 (13) (14) (15) (16) (17) (18) (19) ^ 1b Sub -total c d 2 3 4 5 161,395 50,000 ^ Total from continuation sheets to Part VII, Section A 161,395 1 ^ Total (add lines I b and 1 c Total number of individuals (Including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ^ 1 50,000 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1al If "Yes," complete Schedule J for such individual For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the oraanlzatlon' If "Yes." complete Schedule J for such person X 3 4 5 X X Section B . Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of co mpensation from the org anization Re p ort com pensation for the calendar y ear endin g with or within the org anization's tax year A Name and business address 2 DAA Total number of independent contractors (including but not limited to those listed above) who received more than $100 , 000 of compensation from the organization 00- (B) Descri p tion of services C Com p ensation 0 Form 990 (2014) 06/18/2015 10 43 AM , Form99(2014) THE HEARTLAND INSTITUTE Part.01 • Statement of Revenue Page 9 36-3309812 ❑ Check if Schedule 0 contains a response or note to any line in this Part VIII 1b 1c 60 ,p, Q im c Fundraising events d Related organizations _ vi E e Government grants (contributions) L) Id le f All other contributions, gifts, grants, =11 4) -O o (D) Revenue excluded from tax under sections 512-514 1a 1a Federated campaigns b Membership dues oN (C) Unrelated business revenue (B) Related or exempt function revenue (A) Total revenue and similar amounts not included above lf g Noncash contributions included in lines 1a-1f 6,890,995 $ ^ In Total. Add lines 1a-1f M 6,890,995 Busn Code 2a b C OTHER EVENTS PREMIUMS PUBLICATIONS/RESEARCH 54,590 54,590 10,787 10,787 3,090 3,090 d E o e If All other program service revenue ^ Total. Add lines 2a-2f 3 Investment income (including dividends, interest, ^ and other similar amounts) 4 Income from investment of tax-exempt bond proceeds ^ Royalties 5 68, 4 67 947 947 ^ (i) Real (ii) Personal 6a Gross rents b Less rental exps C Rental inc or (loss) d Net rental inco me or ( loss ) 7a Gross amount from (i) Securities ^ (ii) Other sales of assets other than inventory b Less cost or other basis & sales exps a 0 c Gain or (loss) d Net gain or (loss) 8a Gross income from fundraising events (not including $ of contributions reported on line 1 c) a See Part IV, line 18 b b Less direct expenses c Net income or (loss) from fundraisin events 9a Gross income from gaming activities a See Part IV, line 19 b b Less direct expenses c Net income or (loss) from gaming activities 10a Gross sales of inventory, less a returns and allowances b b Less cost of goods sold c Net income or ( loss ) from sales of invento ry Miscellaneous Revenue 11a b c d All other revenue e Total. Add lines 11 a-11 d 12 Total revenue. See instructions ^ 94 , 755 316,736 ^ -221,981 ^ 1111. Busn Code ^ ^ 6,738,428 69,414 0 0 Form 990 (2014) DAA 06/18/2015 10 43 AM THE HEARTLAND INSTITUTE Form 990 (2014 ) Pa rt IX . Statement of Functional Expenses 36-3309812 Page 10 Sectloh 501 ( c)(3) and 501 (c)(4) organizations must complete all columns All other organizations must complete column (A) C heck if Schedule 0 contains a response or note to any line in this Part IX Do not include amounts reported on lines 6b, 7b, 8b , 9b, and 1 Ob of Part VIII . (A) Total expenses (B) Program service expenses Y (D) Fundraising expenses (c) Management and general expenses Grants and other assistance to domestic organizations 1 and domestic governments See Part IV, t ne 21 2 3 Grants and other assistance to domestic individuals See Part IV , line 22 Grants and other assistance to foreign 4 organizations , foreign governments, and foreign individuals See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation of current officers , directors, trustees , and key employees Compensation not included above , to disqualified persons ( as defined under section 4958 (f)(1)) and 6 persons described in section 4958(c)(3)(B) Other salaries and wages 7 Pension plan accruals and contributions ( include section 401(k) and 403 ( b) employer contributions) Other employee benefits 8 9 10 Payroll taxes 1,297,070 884, 168 307,908 104,994 149,644 122,234 80 , 936 68,968 41,060 22,103 27,648 31,163 85, 918 47,356 20,457 18,105 816 , 778 65,182 12,162 38,900 9,570 1,835 4,327 Fees for services ( non-employees) a Management b Legal 11 c Accounting d Lobbying e Professional fundraising services See Part IV, line 17 f Investment management fees g Other ( If line 11g amount exceeds 10% of line 25, column 12 Advertising and promotion 13 Office expenses 865, 248 65,182 18,324 14 Information technology 122,445 122,445 169,145 220,230 101 , 487 188 , 558 33,829 555 33,829 31,117 361,300 355,518 746 5,036 8, 9 0 8 5,346 1,781 1, 7 81 381,624 368 , 935 307 , 339 42,548 23,940 53,685 3 , 545,351 876 432 11,813 44,833 1,200 9,082 23,078 357,576 (A) amount , list line 11g expenses on Schedule 0) 15 Royalties 16 17 Occupancy Travel 18 Payments of travel or entertainment expenses for any federal , state, or local public officials 19 Conferences , conventions , and meetings Interest Payments to affiliates Depreciation , depletion , and amortization Insurance Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e If line 24e amount exceeds 10% of line 25 , column (A) amount , list line 24e expenses on Schedule 0 ) a PRINTING AND PUBLICATIONS POSTAGE AND SHIPPING b NEWSWIRE AND CLIPPING c TELEPHONE d e All other expenses 20 21 22 23 24 25 Total functional ex pe nses . Add lines I throu g h 24e 26 Joint costs . Complete this line only if the organization reported in column ( B) joint costs from a combined educational campaign and fundraising solicitation Check here ^ P if following SOP 98-2 ASC 958-720 ) AAA 352,604 43,748 41,303 88,431 4,393,358 8,281 11,668 490,431 Form 99 0 (2014) 06/18/2015 10 43 AM THE HEARTLAND INS'. Page 11 36-3309812 TE X Check if Schedule 0 contains a response or note to any line in this Part X (B) End of year (A) Beginning of year 176,853 3 Cash-non-interest bearing Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 152,671 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary 1 2 6 a 7 8 9 10a u) 14 15 16 17 18 19 20 21 22 23 24 25 26 4) 27 m 28 29 ILL 0 W v' a Z 30 31 32 33 34 3 7 8 9 18,719 891 , 388 191,967 43,553 1 oc 699,421 318,493 6 97 , 67 1 11 12 13 14 15 16 377 , 552 2, 985,124 215 , 13 9 17 64 , 340 18 19 20 21 22 23 24 disqualified persons Complete Part II of Schedule L Secured mortgages and notes payable to unrelated third parties Unsecured notes and loans payable to unrelated third parties Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part X 609 , 435 25 26 487,478 551,818 57,661 27 2,302,731 30,575 28 130,575 394,296 and Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here ^ complete lines 30 through 34. Capital stock or trust principal , or current funds Paid-in or capital surplus , or land , building, or equipment fund Retained earnings , endowment, accumulated income, or other funds 175,000 5 6 , 101 10b ofScheduleD Total liabilities. Add lines 17 throu g h 25 Organizations that follow SFAS 117 (ASC 958), check here ^ complete lines 27 through 29, and lines 33 and 34. 4 6 Intangible assets Other assets See Part IV , line 11 Total assets. Add lines 1 throu g h 15 ( must e q ual line 34 ) Accounts payable and accrued expenses Grants payable Deferred revenue Tax-exempt bond liabilities Escrow or custodial account liability Complete Part IV of Schedule D Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and Total net assets or fund balances Total liabilities and net assets/fund balances 1,714,43T 2 organizations (see instructions) Complete Part II of Schedule L Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges Land, buildings, and equipment cost or 10a other basis Complete Part VI of Schedule D b Less accumulated depreciation 11 Investments-publicly traded securities 12 Investments-other securities See Part IV, line 11 13 Investments-program-related See Part IV, line 11 1 29 and 30 88,236 697,671 31 32 33 34 2,433,306 2,985,124 Form 990 (2014) DAA 06/18/2015 10 43 AM 36-3309812 , Form 990a014) THE HEARTLAND INSTITUTE Part XI ' Reconciliation of Net Assets Check if Schedule 0 contains a res p onse or note to an y line in this Part XI 1 2 Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) Net unrealized gains (losses) on investments 3 4 5 6 7 Donated services and use of facilities Investment expenses Prior period adjustments Other changes in net assets or fund balances (explain in Schedule 0) 8 9 Page 12 1 6,738,428 2 4,393,358 3 4 2,345,070 88 , 236 5 6 7 8 9 10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column ( 13 )) Financial Statements and Reporting Part XIt Check if Schedule 0 contains a response or note to any line in this Part XII 10 2,433,306 ❑ Accrual -] Other -] Cash Accounting method used to prepare the Form 990 If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 2a 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 I reviewed on a separate basis, consolidated basis, or both ❑ Both consolidated and separate basis ❑ Separate basis ❑ Consolidated basis b Were the organization's financial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both ❑ Both consolidated and separate basis ❑ Consolidated basis Separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility 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, explain in Schedule 0 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the reauired audit or audits, explain why in Schedule 0 and describe any steps taken to un dergo such audits DAA X X 2c 1 X 3a I I X 3b I 1 VI fi Form 990 (2014) 06/18/2015 10 43 AM Public Charity Status and Public Support SCHEDULE A (Form 990 or'990-EZ) Department of the Treasury Internal Revenue Service 0MB No 1545-0047 Complete if the organization is a section 501(c)( 3) organization or a section 4947( a)(1) nonexempt charitable trust. ^ Attach to Form 990 or Form 990-EZ. 2014 Open to Public ^ Info rmation about Schedule A (Form 990 or 990-EZ) and its instructions is at wvnv Name of the organization Employer ident i fication number THE HEARTLAND INSTITUTE 3 6-3309812 Part I Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 11, check only one box ) 1 2 3 4 5 6 7 8 9 10 11 a b c d e f a A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E ) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state El An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 ( b)(1)(A)(iv). (Complete Part II ) A federal, state , or local government or governmental unit described in section 170 ( b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170 ( b)(1)(A)(vi). (Complete Part II ) ❑ A community trust described in section 170 ( b)(1)(A)(vi ). ( Complete Part II ) ❑ An organization that normally receives ( 1) more than 33 1/3 % 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 than 33 1/3% of its support from gross investment income and unrelated business taxable income ( less section 511 tax ) from businesses acquired by the organization after June 30, 1975 See section 509(a)(2). (Complete Part III ) F] An organization organized and operated exclusively to test for public safety See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a )( 2). See section 509(a )( 3). Check the box in lines 1 la through 11d that describes the type of supporting organization and complete lines 1le, 11f, and 11g Type I . A supporting organization operated , supervised , or controlled by its supported organization ( s), typically by giving the supported organization ( s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization You must complete Part IV, Sections A and B. Type II . A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization ( s) You must complete Part IV, Sections A and C. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization ( s) (see instructions ) You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated . A supporting organization operated in connection with its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement ( see instructions ) You must complete Part IV, Sections A and D , and Part V. Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated , or Type III non-functionally integrated supporting organization Enter the number of supported organizations Provide the following information about the supported organization(s) (i) Name of supported organization (n) EIN (ni) Type of organization (described on lines 1-9 above or IRC section 0 (iv) Is the organization listed in your governing (v) Amount of monetary support (see document'/ instructions) (vi) Amount of other support (see instructions) (see instructions)) Yes No (A) (B) (C) (D) (E) Total For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. DAA Schedule A (Form 990 or 990-EZ) 2014 06/18/201 S 10 43 AM Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE 36-3309812 Part It ' Support Schedule for Organizations Described in Sections 170(b )( 1)(A)(iv) and 170 (b)(1)(A)(vi) Page 2 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill ) Section A. Public Sunnort Calendar year (or fiscal year beginning in) ^ 1 (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants") 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge Total. Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount 4 5 6 5,973,500 4,538,537 5,202,679 4,805,449 6,890,995 27,411,160 5,973,500 4,538,537 5,202,679 4,805,449 6,890, 995 27, 411, 160 shown on line 11, column (f) 16, 932, 188 Public su pp ort. Subtract line 5 from line 4 10, 478, 972 Section B. Total Su pp ort Calendar year (or fiscal year beginning in) ^ 7 Amounts from line 4 8 Gross income from interest, dividends, (a) 2010 (b) 2011 (d) 2013 (e) 2014 (f) Total 4,538,537 5,202,679 4,805,449 6,890,995 27, 411, 160 8,537 1,681 6,997 2,932 947 21,094 175, 867 173, 172 202, 017 44, 067 163,222 payments received on securities loans, rents, royalties and income from similar sources (c) 2012 5,973,500 Net income from unrelated business 9 activities, whether or not the business is regularly carried on 10 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI) 11 Total support. Add lines 7 through 10 12 13 Gross receipts from related activities, etc (see instructions) 12 758,345 28, 190 , 599 501 , 976 First 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, check this box and stop here Section C. Computation of Public Support Percentage 14 15 16a b 17a b 18 Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) Public support percentage from 2013 Schedule A, Part II, line 14 33 1/3% support test-2014. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3% support test-2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 10%-facts-and-circumstances test-2014. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-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 14 37.17% 15 40.91% ^ ^ ❑ organization 10%-facts-and-circumstances test-2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-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 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see ^ ❑ instructions ^ ❑ Schedule A (Form 990 or 990-EZ) 2014 DAA 06/18/2015 10 43 AM Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE PartIII ' Support Schedule for Organizations Described in Section 509(a)(2) 36-3309812 Page 3 (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II ) S ection A. Public Support Calendar year (or fiscal year beginning in) ^ (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total Gifts, grants, contributions, and membership fees received (Do not include any "unusual I grants ") 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 5 The value of services or facilities furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year Add lines 7a and 7b Public support (Subtract line 7c from line 6 ) c 8 Section B . Total Support Calendar year (or fiscal year beginning in) ^ 9 Amounts from line 6 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 c Add lines 10a and 10b 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on 12 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support. (Add lines 9, 1 Oc, 11, and 12) First 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) 13 14 organization , check this box and stop here Section C. Com p utation of Public Su pp ort Percenta g e ^ D 15 15 Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) 16 Public su pp ort percenta g e from 2013 Schedule A , Part III , line 15 16 Section D . Com p utation of Investment Income Percenta g e 17 17 Investment income percentage for 2014 ( line 10c , column ( f) divided by line 13, column (f)) 18 18 Investment income percentage from 2013 Schedule A , Part III, line 17 19a 33 1/3% support tests -2014 . If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line 17 is not more than 33 1 /3%, check this box and stop here . The organization qualifies as a publicly supported organization b 33 1 /3% support tests-2013 . If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1 /3%, check this box and stop here . The organization qualifies as a publicly supported organization 20 Private foundation . If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions % % % % ^ ^ H ^ Schedule A (Form 990 or 990-EZ) 2014 DAA 06/1812015 10 43 AM . Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND Part IV • Supporting Organizations INSTITUTE 36-3309812 Page 4 (Complete only if you checked a box on line 11 of Part I If you checked 11a of Part I, complete Sections A and B If you checked 11 b of Part I, complete Sections A and C If you checked 11 c of Part I, complete Sections A, D, and E If you checked 11d of Part I, complete Sections A and D, and complete Part V) Section A. All Supporting Organizations 1 2 3a b c 4a b c 5a b c 6 7 8 9a b c 10a b Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No," describe in Part VI how the supported organizations are designated If designated by class or purpose, describe the designation If historic and continuing relationship, explain 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," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)' If "Yes," describe in Part VI when and how the organization made the determination Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2) (B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" and if you checked 11 a or 11 b in Part I, answer (b) and (c) below Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations Did the organization support any foreign supported organization that does not have an IRS determination under sections 501 (c)(3) and 509(a)(1) or (2)2 If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign 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 (if applicable) Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document) Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control'? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations, (b) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (c) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990) Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part I of Schedule L (Form 990) Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))' If "Yes," provide detail in Part VI. Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Part VI. Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer (b) below Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to rmine whether the organization had excess business Schedule A (Form 990 or 990-EZ) 2014 DAA 06/16/2015 10 43 AM Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND Part IV ' Supporting Organizations (continued) 36-3309812 INSTITUTE Page 5 No 11 a b Has the organization 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? A family member of a person described in (a) above? of a person desc ribed in VI. Section B. Type I Supporting Organizations Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, 1 2 suoervised. or controlled the suoDortina organization Yes No 1 2 Section C . Type II Supporting Organizations No 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 supported organization(s) If "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) Section D. All Type III Supporting Organizations Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided'? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s) By reason of the relationship described in (2), did the organization ' s supported organizations have a significant voice in the organization ' s investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard Section E . Type III Functionally - Integrated Supporting Organizati ons 1 a b c Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions) The organization satisfied the Activities Test Complete line 2 below The organization is the parent of each of its supported organizations Complete line 3 below The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) Activities Test Answer ( a) and (b) below. Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these Yes I No 2a 2b activities but for the organization's involvement Parent of Supported Organizations Answer ( a) and ( b) below. Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or 3a trustees of each of the supported organizations? Provide details in Part VI. of each Did the organization exercise a substantial degree of direction over the policies, programs, and activities of its supported organizations? If "Yes ," de scribe in Part VI the role played by the organization in this regard Schedule A (Form 990 or 990-EZ) 2014 DAA 06/18/2015 10 43 AM Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE PartV ' Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations 36-3309812 Page 6 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov 20, 1970 See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E 1 Section A - Adjusted Net Income 1 2 Net short-term ca p ital g ain Recoveries of p rior- year distributions Other g ross income ( see instructions ) Add lines 1 throu g h 3 5 De p reciation and de p letion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or for p roduction of income ( see instructions ) maintenance of p ro p erty 3 4 7 8 Other ex penses ( see instructions ) Adjusted Net Income ( subtract lines 5, 6 and 7 from line 4 ) 2 3 4 d Total ( add lines 1a, 1b, and 1c e Discount claimed for blockage or other factors ( ex p lain in detail in Part VI ) Acq uisition indebtedness a pp licable to non-exem pt- use assets Subtract line 2 from line 1d Cash deemed held for exempt use Enter 1-1/2% of line 3 (for greater amount, see 5 6 7 8 instructions ) Net value of non-exem pt-use assets ( subtract line 4 from line 3 ) Multi p l y line 5 by 035 Recoveries of p rior-year distributions Minimum Asset Amount ( add line 7 to line 6 ) (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 2 3 4 5 6 7 8 Section B - Minimum Asset Amount 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for p art of year) a Avera g e monthl y value of securities b Avera g e monthl y cash balances c Fair market value of other non-exem p t-use assets (A) Prior Year 1a 1b 1c Id 2 3 4 5 6 7 8 Current Year Section C - Distributable Amount 1 Ad j usted net income for p rior year (from Section A, line 8, Column A ) 2 Enter 85% of line 1 3 Minimum asset amount for p rior year ( from Section B , line 8 , Column A ) 4 Enter g reater of line 2 or line 3 5 Income tax im p osed in p rior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to 6 emera encv tem p ora ry reduction ( see instructions ) 7 P Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see 1 2 3 4 5 instructions) Schedule A (Form 990 or 990 - EZ) 2014 DAA 06/18/2015 10 43 AM 36-3309812 Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE Part V Tvoe III Non-Functionally Integrated 509(a)(3) Suouortina Organizations (continued) Page 7 Current Year Section D - Distributions Amounts p aid to su pported org anizations to accom p lish exem p t p urp oses I Amounts paid to perform activity that directly furthers exempt purposes of supported 2 org anizations , in excess of income from activity Administrative ex p enses p aid to accom p lish exem pt p ur p oses of su pp orted org anizations 3 Amounts p aid to acq uire exem pt-use assets 4 Qualified set-aside amounts (p rior IRS a pp roval re q uired ) Other distributions (describe in Part VI ) See instructions Total annual distributions . Add lines 1 throu g h 6 Distributions to attentive supported organizations to which the organization is responsive 5 6 7 8 (p rovide details in Part VI ) See instructions Distributable amount for 2014 from Section C, line 6 Line 8 amount divided b y Line 9 amount 9 10 Section E - Distribution Allocations ( see instructions ) (i) Excess Distributions (ii) Underdistributions Pre-2014 (iii) Distributable Amount for 2014 Distributable amount for 2014 from Section C , line 6 Underdistributions, if any, for years prior to 2014 ( reasonable cause re q uired-see instructions ) Excess distributions car ryover, if an y , to 2014 I 2 3 a b c d e From 2013 If Total of lines 3a throu g h e A pp lied to underdistributions of p rior years h A pp lied to 2014 distributable amount i Carry over from 2009 not a pp lied ( see instructions ) Remainder Subtract lines 3 g , 3h, and 3i from 3f Distributions for 2014 from Section $ D, line 7 a A pp lied to underdistributions of p rior years b A pp lied to 2014 distributable amount c Remainder Subtract lines 4a and 4b from 4 Remaining underdistributions for years prior to 2014, if 5 any Subtract lines 3g and 4a from line 2 (if amount 4 g reater than zero, see instructions ) Remaining underdistributions for 2014 Subtract lines 3h and 4b from line 1 (if amount greater than zero, see 6 7 instructions ) Excess distributions carryover to 2015 . Add lines 3j 8 and 4c Breakdown of line 7 a b c d Excess from 2013 e Excess from 2014 Schedule A (Form 990 or 990-EZ) 2014 DAA 06/18/2015 10 43 AM • Schedule A (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE 36-3309812 Page 8 Part Vl • Supplemental Information . Provide the explanations required by Part II, line 10, Part II, line 17a or 17b; and Part III, line 12 Also complete this part for any additional information (See instructions ) PART II, LINE 10 - OTHER INCOME DETAIL OTHER EVENTS $ 308,971 PREMIUMS $ 43,932 PUBLICATIONS/RESEARCH $ 40,983 FUNDRAISING INCOME $ 333,314 ADVERTISING INCOME $ 31,145 Schedule A (Form 990 or 990-EZ) 2014 DAA 06/18/2015 10 43 AM . SCHEDULE C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities OMB No 1545-004 For Organizations Exempt From Income Tax Under section 501(c) and section 527 2014 ^ Complete if the organization is described below . Department of the Treasury internal Revenue Serv i ce ^ Attach to Form 990 or Form 990-EZ . ^ Information about Schedule C ( Form 990 or 990-EZ ) and its instructio ns is at www . irs.gov/form990. Open to Pub Inspectio n If the organization answered "Yes," to Form 990 , Part IV, line 3, or Form 990 -EZ, Part V , line 46 ( Political Campaign Activities), then • Section 501 (c)(3) organizations Complete Parts I-A and B Do not complete Part I-C • Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and C below Do not complete Part I-B • Section 527 organizations Complete Part I-A only If the organization answered " Yes," to Form 990, Part IV, line 4, or Form 990-EZ , Part VI, line 47 ( Lobbying Activities), then • Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part I1-B • Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part Il-B Do not complete Part II-A If the organization answered " Yes," to Form 990, Part IV , line 5 (Proxy Tax) (see separate instructions ) or Form 990-EZ, Part V , line 35c (Proxy Tax) (see separate instructions), then Name of organization Employer identification number THE HEARTLAND INSTITUTE 36-3309812 Complete if the organization is exempt under section 501 ( c) or is a section 527 organization. Part i -A 1 Provide a description of the organization's direct and indirect political campaign activities in Part IV 2 3 Political expenditures Volunteer hours Part 1-B ^ $ Complete if the organization is exempt under section 501 ( c)(3). Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? 4a Was a correction made ? b If "Yes ," describe in Part IV ^ $ ^ $ I 2 Part 1-C I 3 4 5 No No 11 Yes No Complete if the organization is exempt under section 501 ( c), except section 501 (c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function activities 2 Yes Yes ^ $ Enter the amount of the filing organization ' s funds contributed to other organizations for section 527 exempt function activities ^ $ Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b ^ $ Did the filing organization file Form 1120 - POL for this year? Enter the names , addresses and employer identification number ( EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization's funds Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate seareoated fund or a political action committee (PAC) If additional space is needed , provide information in Part IV (a) Name (b) Address (c) EIN (d) Amount paid from (e) Amount of political filing organization's contributions received and promptly and directly delivered to a separate political organization If none, enter -0- funds If none, enter -0- (1) (2) (3) (4) (5) (6) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. DAA Schedule C (Form 990 or 990-EZ) 2014 06/18/2015 10 43 AM Page 2 36-3309812 SChedubs C (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE Complete if the organization is exempt under section 501 ( c)(3) and filed Form 5768 (election under Part lf-A section 501(h)). if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). ^ fl if the filing organization checked box A and "limited control" provisions apply A Check ^ B Check g h i j 0 361 361 4,709,732 4,710, 093 385,505 columns If the amount on line le , column (a) or (b) is: Not over $500.000 (b) Affiliated group totals ( a) Filing organization 's totals Limits on Lobbying Expenditures (The term "ex p enditure s " means amounts p aid or incurred. ) 1a Total lobbying expenditures to influence public opinion (grass roots lobbying) b Total lobbying expenditures to influence a legislative body (direct lobbying) c Total lobbying expenditures (add lines 1 a and 1b) d Other exempt purpose expenditures e Total exempt purpose expenditures (add lines 1c and 1d) f Lobbying nontaxable amount Enter the amount from the following table in both The lobbyin g nontaxable amount is: 1 20% of the amount on line le I Over $500,000 but not over $1,000,000 $100,000 p lus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 p lus 10% of the excess over $1,000,000 Over $1.500.000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1 , 000 , 000 96 , 376 Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line 1a If zero or less, enter -0Subtract line if from line 1c If zero or less, enter -0If there is an amount other than zero on either line 1 h or line 11, did the organization file Form 4720 reporting section 4911 tax for this year? 0 0 n Yes n No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) I nhhuinn F v nanrlitrrre Calendar year (or fiscal year beginning in) 2a Lobbying nontaxable amount nurinn d_Year Averaaina Period (b) 2012 (a) 2011 415,935 350,348 (e) Total (d) 2014 (c) 2013 317,951 385,505 b Lobbying ceiling amount (150% of line 2a, column(e)) c Total lobbying expenditures d Grassroots nontaxable amount 2,204,609 464 4,355 568 361 5,748 103,984 87,587 79,488 96,376 367,435 e Grassroots ceiling amount ( 150% of line 2d , column ( e )) f Grassroots lobbying expenditures 1,469,739 551, 153 0 Schedule C (Form 990 or 990-EZ) 2014 DAA 06/18 /2015 10 43 AM . Schedule•C (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE 36-3309812 Part I1-B . Complete if the organization is exempt under section 501 ( c)(3) and has NOT filed Form 5768 Page 3 election under section 501 ( h )) . (a) For each "Yes," response to lines 1a through 11 below, provide in Part IV a detailed description of the lobbying activity I Yes (b) No Amount During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers? b Paid staff or management (include compensation in expenses reported on lines 1c through 11)? c Media advertisements? d Mailings to members, legislators, or the public? e Publications, or published or broadcast statements? f Grants to other organizations for lobbying purposes? g Direct contact with legislators, their staffs, government officials, or a legislative body? In Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? i Other activities? j Total Add lines 1cthrough 11 2a Did the activities in line 1 cause the organization to be not described in section 501 (c)(3)? b If "Yes," enter the amount of any tax incurred under section 4912 c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 d If the filin g org anization incurred a section 4912 tax , did it file Form 4720 for this year? Part 111-A Complete if the organization is exempt under section 501 (c)(4), section 501(c )( 5), or section 501 ( c )( 6 ) . Yes 1 Were substantially all (90% or more) dues received nondeductible by members? 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? 3 Did the org anization a g ree to carry over lobb y in g and p olitical expenditures from the p rior year? Complete if the organization is exempt under section 501(c)(4), section 501 (c )( 5), or section Part 111-B No 1 2 3 501(c)(6) and if either ( a) BOTH Part III-A, lines 1 and 2 , are answered " No," OR ( b) Part III -A, line 3, is answered "Yes." 1 2 Dues, assessments and similar amounts from members Section 162(e) nondeductible lobbying and political expenditures ( do not include amounts of political expenses for which the section 527 (f) tax was paid). a Current year b Carryover from last year c Total 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162( e) dues 4 If 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 lobbying and political expenditure next year? 5 Taxable amount of lobb y in g and p olitical ex p enditures ( see instructions ) 1 2a 2b 2c 3 4 5 Supplemental Information Part IV Provide the descriptions required for Part I-A, line 1, Part I - B, line 4 , Part I-C, line 5, Part II-A (affiliated group list), Part II -A, lines 1 and 2 (see instructions ), and Part II - B, line 1 Also , complete this part for any additional information DAA Schedule C (Form 990 or 990 -EZ) 2014 06/18/2015 10 43 AM . SCheduleC (dorm 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE Part Ib Supplemental Information (continued) 36-3309812 Page 4 Schedule C (Form 990 or 990-EZ) 2014 DAA 06/18/2015 10 43 AM SCHEDULED (Form 990r Department of the Treasury Internet Revenue Service Supplemental Financial Statements OMB No 1545-0047 ^ Complete if the organization answered "Yes" to Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 1le, 11f, 12a, or 12b. ^ Attach to Form 990. 2014 Name of the organization Employer identification number THE HEARTLAND INSTITUTE 36-33 0 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part I Complete if the organization answered "Yes" to Form 990, Part IV, line 6. ( b) Funds and other accounts (a) Donor advised funds 1 Total number at end of year 2 Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year 1 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? Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used 3 4 5 6 1 ❑ Yes ❑ No only for charitable purposes and not for the benefit of the donor or donor advisor , or for any other purpose ❑ Yes ❑ No conferring impermissible private benefit 's Conservation Easements. Part II Complete if the organization answered "Yes" to Form 990, Part IV, line 7 1 Purpose ( s) of conservation easements held by the organization (check all that apply) 2 ❑ Preservation of a historically important land area ❑ Preservation of land for public use (e g , recreation or education ) ❑ Preservation of a certified historic structure ❑ Protection of natural habitat ❑ Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Tax Year 2a a Total number of conservation easements 2b b Total acreage restricted by conservation easements 2c c Number of conservation easements on a certified historic structure included in (a) d Number of conservation easements included in (c) acquired after 8/17/06, and not on a 2d historic structure listed in the National Register 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the 4 5 6 7 8 9 tax year ^ Number of states where property subject to conservation easement is located ^ Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year ❑ Yes ❑ No ^ Amount of expenses incurred in monitoring, inspecting , and enforcing conservation easements during the year $ Does each conservation easement reported on line 2 ( d) above satisfy the requirements of section 170( h)(4)(B)(I) ❑ Yes ❑ No and section 170(h)(4)( B)(n)' In Part Xiil , describe how the organization reports conservation 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 describes the organization ' s accounting for conservation easements Part III Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, P art IV, line 8 1a 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 for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items b If the organization elected, as permitted 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, education, or research in furtherance of public service, provide the following amounts relating to these items ^ (i) Revenues Included in Form 990, Part VIII, line 1 ^ (ii) Assets Included in Form 990, Part X If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items ^ a Revenue Included in Form 990, Part VIII, line 1 ^ b Assets Included in Form 990, Part X For Paperwork Reduction Act Notice , see the Instructions for Form 990 . DAA $ $ Schedule D (Form 990) 2014 06/18/2015 10 43 AM • SCheddule D'(Form 990) 2014 THE HEARTLAND INSTITUTE 36-3309812 Page 2 Part 1I1 ' Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply) a Public exhibition d H Loan or exchange programs Scholarly research Other e Preservation for future generations Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part Xill b c 4 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar 5 ❑ Yes ❑ No assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X" b If "Yes," explain the arrangement in Part XIII and complete the following table ❑ Yes ❑ No Amount c Beginning balance d Additions during the year e Distributions during the year f Ending balance 2a Did the organization include an amount on Form 990, Part X, line 21 for escrow or custodial account liability? b If "Yes," explain the arrangement in Part XIII Check here if the expl; nation has been provided in Part XIII Part V Yes I I No Endowment Funds. Com p lete if the org anization answered "Yes" to Form 990 , Part IV, line 10 (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back 1a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as a Board designated or quasi-endowment ^ % b Permanent endowment ^ % c Temporarily restricted endowment ^ % The percentages in lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not in the possession of the organization that are held and administered for the 2 Yes organization by (i) unrelated organizations (ii) related organizations b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R'? 4 Descri be in Part Xlli the intended uses of the organization's endowment funds Part VI No bi 9 Land, Buildings, and Equipment. (-mminlate if tha nrnnni7at1nn answered "Yes" to Form 990. Part IV. line 11 a See Form 990. Part X. line 10. Description of property 1a b c d Land Buildings Leasehold improvements Equipment e Other ( a) Cost or other basis ( b) Cost or other basis ( c) Accumulated (investment ) (other) depreciation 65,364 588,272 18,570 188,426 30,756 Total . Ad d lines 1 a through 1 e (Column ( d) must equal Form 990, Part X, column ( B), line 10c ) (d) Book value 1,257 3,405 169,064 18,241 ^ 65,364 587,015 15,165 19,362 12,515 699,421 Schedule D (Form 990) 2014 DAA 06/18/2015 10 43 AM THE HEARTLAND • Sdhddulb D'(Form 990) 2014 Part VII Investments-Other Securities. INSTITUTE 36-3309812 Page 3 Com p lete if the org anization answered "Yes" to Form 990, Part IV, line 11 b See Form 990, Part X, line 12. (a) Description of security or category ( b) 8ook value (including name of security) (c) Method of valuation Cost or end -of-year market value (1) Financial derivatives (2) Closely-held equity interests (3) Other (A) (B) (C) (D) (E) (F) (G) (H) Total. ( Column (b ) must eq ual Form 990, Part X, col (13 ) line 12 Part Vlll ^ Investments- Program Related. Complete if the oroanlzatlon answered "Yes" to Form 990. Part IV. line 11 c. See Form 990. Part X. line 13 (a) Description of investment ( b) Book value ( c) Method of valuation Cost or end-of-year market value (1) (2 ) ( 3) (4) (5) (6) (7) ( 8) (9) Total . ( Column ( b ) must equal Form 990, Part X, col ( 13 ) line 13 Part IX ^ Other Assets. (-mmnlete if the nrnanvahnn answered "Yes" to Form 990 Part IV line 11d See Form 990. Part X. line 15 ( b) Book value (a) Description 363,721 13,831 DEFERRED COMPENSATION SECURITY DEPOSITS (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column ( b) must eq ual Form 990, Part X, col ( 13 ) line 15 ) Part X 377,552 ^ Other Liabilities. Complete if the organization answered "Yes" to Form 990, Part IV, line 11 a or 11 f. See Form 990, Part X, line 25 (a) Description of liability (1) Federal income taxes (2) ( 3) (4) DEFERRED COMPENSATION LIABILITY DEFERRED REVENUE DEFERRED RENT ( b) Book value 413,721 50,000 23,757 487,4781 1 Total. (Column (b) must equal Form 990, Part X, col (B) line 25) ^ 2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740) Check here if the text of the footnote has been provided in Part XIII DAA X Schedule D (Form 990) 2014 06/18/2015 10 43 AM Schddul2 D (Form 990) 2014 Part XI 1 2 THE HEARTLAND INSTITUTE 36-3309812 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Com p lete if the org anization answered "Yes" to Form 990, Part IV, line 12a Total revenue, gains , and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12 a Net unrealized gains (losses) on investments b Donated services and use of facilities c Recoveries of prior year grants 7,055,164 1 2a 2b 2c 2d d Other (Describe in Part XIII) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1 a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII) c Add lines 4a and 4b 5 Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12) 316,736 2e 316 , 7 3 6 3 6,738,428 c 5 6,738,428 4a 4b Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Com p lete if the org anization answered "Yes" to Form 990, Part IV, line 12a Part Xil 1 Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments c Other losses d Other (Describe in Part XI II) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1 a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII) c Add lines 4a and 4b 5 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18) 4,710,094 1 2 Part XIII 2a 2b 2c 316,736 2d 2e 316,736 3 4,393,358 c 5 4,393,358 4a 4b Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines 1 a and 4, Part IV, lines lb and 2b, PartV, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional information PART THE X - FIN INSTITUTE 740, ADOPTED THE MANAGEMENT IN A MORE AUDIT LIKELY THAN NOT LINE 2D EXPENSES PART XII, DIRECT EVALUATE MUST THE POSITIONS FASB ASC IT HAS 740. (50% CHANCE) OF BEING UNDER FASB ASC TAKEN ON TAX RETURNS. THAT WOULD RESULT SUSTAINED UNDER A POTENTIAL OR EXAMINATION. PART XI, DIRECT IMPLEMENTATION OF DETERMINED THAT THERE ARE NO TAX POSITIONS MANAGEMENT HAS DAA FOOTNOTE 48 LINE EXPENSES REVENUE AMOUNTS - FROM 2D - FROM 990 PART VIII EXPENSE AMOUNTS 990 PART VIII INCLUDED LINE 8B INCLUDED LINE IN FINANCIALS 8B OTHER $ IN FINANCIALS $ 316,736 OTHER 316,736 Schedule D (Form 990) 2014 06/1812015 10 43 AM THE HEARTLAND INSTITUTE . Schedule D'(Form 990) 2014 Part Xtlll ' Supplemental Information (continued) 36-3309812 Page 5 Schedule D (Form 990) 2014 DAA 06/18/2015 10 43 AM . S'GH6DULE G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities 2014 Attach to Form 990 or Form 990-EZ Department of the Treasury Internal Revenue Service VQpen to Pubftc Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www irs aov/form990 Employer identification number Name of the organization THE HEARTLAND part I OMB No 1545-0047 Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line Ga INSTITUTE 36-3309812 Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17 Form 990-EZ filers are not required to complete this part Indicate whether the organization raised funds through any of the following activities Check all that apply 1 a ❑ Mall solicitations e ❑ Solicitation of non-government grants b ❑ Internet and email solicitations f c ❑ Phone solicitations g ❑ Special fundraising events ❑ Solicitation of government grants d ❑ In-person solicitations 2a Did the organization have a written or oral agreement with any individual (Including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services'? b If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be ❑ Yes ❑ No nmmnoneifcri nt laoet QF nflfl by tho nrnani7atinn (I) Name and address of individual or entity ( fundraiser ) (n) Activity (Iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts from activity (v) Amount paid to (vi) Amount paid to (or retained by) (or retained by) fundraiser listed in organization col (q Yes No 1 FH 2 3 4 5 6 7 8 9 10 Total 3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 - EZ. DAA Schedule G (Form 990 or 990-EZ) 2014 06/18 /201$ 10 43 AM . Schedule G (Form 990 or 990-EZ) 2014 Page 2 THE HEARTLAND INSTITUTE 36-3309812 Part tI ' Fundraising Events . Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with g ross recei pts g reater than $5,000 (a) Event # 1 (b) Event # 2 (c) Other events (d) Total events FUNDRAISING NONE (add col (a) through col (c)) - CD - I Gross receipts 94,755 94,755 94,755 94,755 2 Less Contributions 3 Gross income (line 1 minus line 2 4 Cash prizes 5 Noncash prizes 6 Rent/facility costs 7 w Food and beverages U N 8 Entertainment 316,736 316,736 , 9 Other direct expenses Part Ill 316 , 7 3 6 ^ 10 Direct expense summary Add lines 4 through 9 in column (d) 11 Net income summa ry Subtract line 10 from line 3, column ( d ) -221,981 Gaming . Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15 , 000 on Form 990-EZ , line 6a (d) Total gaming (add ( b) Pull tabs/ instant (a) Bingo (C ) Other gaming bin9o!Pro9ressive bingo col (a) through col (c)) u) N 2 Cash prizes 3 Noncash prizes X w U 4 Rent/facility costs 5 Other direct ex p enses 6 Volunteer labor Yes No % Yes No % Yes TE1 No % 7 Direct expense summary Add lines 2 through 5 in column (d) 8 Net gaming income summary Subtract line 7 from line 1, column (d) 9 Enter the state(s) in which the organization conducts gaming activities a Is the organization licensed to conduct gaming activities in each of these states? b If "No," explain 10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year's b If "Yes," explain oA, ❑ Yes ❑ No ❑ Yes ❑ No Schedule G (Form 990 or 990-EZ) 2014 06/18/2015 10 43 AM SChedute G (Form 990 or 990-EZ) 2014 THE HEARTLAND INSTITUTE Does the organization conduct gaming activities with nonmembers? 'Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? 11 12 13 a b 14 Page 3 36-3309812 11 Yes No ❑ Yes ❑ No Indicate the percentage of gaming activity conducted in The organization's facility An outside facility Enter the name and address of the person who prepares the organization's gaming/special events books and records 13a 13b % % Name ^ Address ^ 1 Sa b Does the organization have a contract with a third party from whom the organization receives gaming revenue If "Yes," enter the amount of gaming revenue received by the organization ^ $ c amount of gaming revenue retained by the third party ^ If "Yes," enter name and address of the third party ❑ Yes ❑ No and the $ Name ^ Address ^ 16 Gaming manager information Name ^ Gaming manager compensation ^ $ Description of services provided ^ ❑ Director/officer 17 a b ❑ Employee ❑ Independent contractor Mandatory distributions Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming licenses Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year ^ $ Part IV ❑ Yes ❑ No Supplemental Information . Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9 , 9b, 10b, 15b, 15c, 16, and 17b, as applicable . Also provide any additional information (see instructions) Schedule G (Form 990 or 990-EZ) 2014 DAA 06/18 /2015 10 43 AM • SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service Compensation Information Name of the organization Part E 0MB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees ^ Complete if the organization answered "Yes" on Form 990, Part IV, line 23. ^ Attach to Form 990. mati on about Schedule J (Form 990) and its instructions is at www.irs.aov/fog THE HEARTLAND INSTIT UTE Questions Regarding Compensation 2014 Open to Public Irispectign Employer identification number 36-3309812 1a Check the appropriate box(es ) if the organization provided any of the following to or for a person listed in Form 990, Part VII , Section A , line 1a Complete Part III to provide any relevant information regarding these items First- class or charter travel Housing allowance or residence for personal use Travel for companions F1 Payments for business use of personal residence Tax indemnification and gross - up payments Health or social club dues or initiation fees Discretionary spending account F Personal services ( e g , maid, chauffeur, chef) R b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above'? If "No," complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? 3 4 5 6 lb 2 Indicate which , if any , of the following the filing organization uses to establish the compensation of the organization 's CEO/ Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director , but explain in Part III Compensation committee [] Written employment contract Independent compensation consultant X Compensation survey or study Form X 990 of organizations other FX Approval by the board or compensation committee d During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payments b Participate in, or receive payment from, a supplemental nonqualified retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangements If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III Only section 501(c )( 3), 501 ( c)(4), and 501 ( c)(29) organizations must complete lines 5-9. For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of a The organization'? b Any related organization'? If "Yes" to line 5a or 5b, describe in Part III For persons listed in Form 990 , Part VII, Section A , line 1a , did the organization pay or accrue any compensation contingent on the net earnings of a The organization? b Any related organization? If "Yes" to line 6a or 6b, describe in Part III 7 8 For persons listed in Form 990 , Part VII, Section A , line 1a , did the organization provide any non-fixed payments not described in lines 5 and 6? If "Yes ," describe in Part III Were any amounts reported in Form 990 , Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 4958-4(a)(3)' If " Yes," describe in Part III If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)' For Paperwork Reduction Act Notice , see the Instructions for Form 990. 4a 4b 4c X 5a 5b X X 6a 6b X X 7 X R X X 9 DAA Schedule J (Form 990) 2014 061182015 10 43 AM 36-3309812 THE HEARTLAND INSTITUTE Schedule J (Form 990) 2014 Employees. Use duplicate cop i e s if additional space is needed Compensated Highest and Officers, Directors, Trustees, Key Employees, Part Il described in the For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (I) and from related organizations, . Page 2 - instructions, on row (ii) Do not list any individuals that are not listed on Form 990, Part VII for that individual Nntp Tha sum of columns (B)(Il-(III) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts (B) Breakdown of W-2 and/or 1099-MI SC compensation (I) Base compensation (A) Name and Title JOSEPH BAST 1 PRESIDENT (1) (it 2 (II 161,395 0 (ui) Other reportable compensation (ii) Bonus & incentive compensation 0 0 (C) Retirement and other deferred compensation 50,000 0 (D) Nontaxable (E) Total of columns benefits (B)(i)-(D) 0 0 (F) Compensation in column (B) reported as deferred in prior Form 990 211,395 0 0 0 (I) (II 3 (II 4 l0 5 (II 6 (n (I) l0 7 l0 8 (n 9 (u (I) (I) 10 (II 11 (" (I) (I) 12 13 (II (i) pl 14 14 (n 15 (" (I) (I) 16 (i' Schedule J (Form 990) 2014 DAA 06/18/2015 10 43 AM I Schedule J (Form 990) 2014 THE HEARTLAND Supplemental Information Part Ill Page 3 36-3309812 INSTITUTE Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this part for any additional information PART I, LINE 4 - SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS NONQUALIFIED EQUITY-BASED SEVERANCE JOSEPH BAST 0 50,000 0 Schedule J (Form 990) 2014 DAA 06/18/2015 10 43 AM SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ OMB No 1545-0047 (Form 990 or 990-EZ) Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. 201 4 ^ Attach to Form 990 or 990-EZ. ^ Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Open to Public Inspection Department of the Treasury Internal Revenue Service Name of the organization Employer Identification number THE HEARTLAND FORM 990, PART I, VOLUNTEERS FORM 990, IN ALL FORM LINE HELPED WITH PART III, 36-3309812 6 THE MISSION OF LINE 4A THE ORGANIZATION. FIRST ACCOMPLISHMENT - - EXPERIENCES 2.7 MILLION PAGE VIEWS. 990, PART V, IN PRIOR YEARS LINE THEY DID NOT FORM PART VI, 990, 3B - FORM THE HEARTLAND SERVICES, JOSEPH INSTITUTE 990-T NOT 2 - EXPLANATION INSTITUTE HAD RECEIVED RECEIVE ANY LINE FILED RELATED IN THE PARTY INFORMATION AMONG OFFICERS FIN. PRESIDENT FROM ADVERTISING CURRENT YEAR. DIANE BAST INCOME BAST MANAGER HUSBAND/WIFE FORM 990, PART VI, LINE 11B - ORGANIZATION 'S PROCESS TO REVIEW FORM 990 THE ACCOUNTING DEPARTMENT AND AUDIT COMMITTEE OF THE BOARD REVIEW THE 990 BEFORE IT IS SIGNED AND SUBMITTED. FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS ANNUALLY ASK THE BOARD MEMBERS INTEREST INDEPENDENT CONTRACTORS POLICY AND COMPLETE/SIGN THE CONFLICT OF ON FILE. WHEN MADE AWARE AND GET NEW FORMS AND SIGNED. OF A POTENTIAL THERE IS FORM. CONFLICT OF RELIANCE POLICY ON THE TO REVIEW THE THE INTEREST PERSONS' FORMS THEY ARE KEPT FOLLOW UP SELF DISCLOSURES. For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 - EZ. DAA Schedule 0 (Form 990 or 990-EZ) (2014) 06/18/2015 10 43 AM a Sehedute 0 ( Form 990 or 990-EZ ( 2014 ) Name of the organization Pa g e 2 Employer identification number THE HEARTLAND INSTITUTE FORM 990, PART VI, WHEN DETERMINING INDEPENDENT LINE 36-3309812 15A - COMPENSATION PERSON, COMPENSATION PROCESS THE BOARD USES COMPARABILITY DATA, AND HAS FOR TOP REVIEW AND PROOF OF OFFICIAL APPROVAL BY AN THE DELIBERATION AND DECISION. FORM 990, PART VI, WHEN DETERMINING INDEPENDENT AND LINE 15B - COMPENSATION PROCESS REVIEW AND COMPENSATION THE BOARD USES COMPARABILITY DATA, AND HAS PERSON, FOR OFFICERS PROOF OF APPROVAL BY AN THE DELIBERATION DECISION. FORM 990, PART VI, LINE 990, PART IX , EXPLANATION DISCLOSURE GOVERNING DOCUMENTS - ARE MADE AVAILABLE BY REQUEST. GOVERNING DOCUMENTS FORM 19 LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION MGT PROGRAM SERVICE FUNDRAISING & GENERAL EDITORS AND WRITERS 615,144 $ WRITERS AND $ 38,900 $ 9,570 SPEAKERS $ 32,478 $ 0 $ 0 $ 169,156 $ 0 $ 0 SPEAKERS FORM 990, PART XI, LINE 9 - RECONCILIATION OF CHANGES - OTHER DIRECT EXPENSES FROM 990 PART VIII LINE 8B $ 316,736 EXPENSES FROM 990 PART VIII LINE 8B $ -316,736 DIRECT PAGE 1 OF 1 Schedule 0 (Form 990 or 990 -EZ) (2014) DAA 06/18/2015 10 43 AM • • 45 62 Depreciation and Amortization Form OMB No 1545-0172 (Including Information on Listed Property) Department of the Treasury Internal Revenue Service 201 4 ^ Attach to your tax return . ( 99) AttachmentN se uence o 10, Information about Form 4562 and its se parate instructions is at www.irs. ov/form4562 . Name(s) shown on return 1 79 Identifying number THE HEARTLAND INSTITUTE 36-3309812 Business or activity to which this form relates INDIRECT DEPRECIATION Election To Expense Certain Property Under Section 179 Part I Note : If you have an y listed p ro p e rty, com p lete Part V before y ou com p lete Part I Maximum amount (see instructions) I 3 4 Dollar limitation for tax y ear Subtract line 4 from line 1 If zero or less, enter -0-. If marned film se p aratel y , see instructions (c) Elected cost (b) Cost ( business use only) (a) Description of property 5 6 500,000 1 2 3 4 Total cost of section 179 property placed in service (see instructions) Threshold cost of section 179 property before reduction in limitation (see instructions) Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0- 2 7 Listed property Enter the amount from line 29 Total elected cost of section 179 property Add amounts in column (c), lines 6 and 7 Tentative deduction Enter the smaller of line 5 or line 8 Carryover of disallowed deduction from line 13 of your 2013 Form 4562 Business income limitation Enter the smaller of business income (not less than zero) or line 5 (see instructions) 12 Section 179 expense deduction Add lines 9 and 10, but do not enter more than line 11 13 ^ 13 Carryover of disallowed deduction to 2015 Add lines 9 and 10, less line 12 Note: Do not use Part II or Part III below for listed property Instead, use Part V 2, 0 0 0 , 0 0 0 5 7 8 9 10 11 12 8 9 10 11 Part EI S p ecial De p reciation Allowance and Other De p reciation ( Do not include listed p ro p ertSee instructions. ) 14 Special depreciation allowance for qualified property (other than listed property) placed in service 14 15 during the tax year (see instructions) Property subject to section 168(f)(1) election 15 Other de p reciation ( includin g ACRS ) 16 MACRS Depreciation (Do not include listed property.) (See instructions ) Part III 16 8 , 908 17 0 Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2014 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here ^ I I Section B-Assets Placed in Service Durina 2014 Tax Year Usina the General Depreciation System ( a) Classification of property 19a c e In i 20a b c 3 -y ear 5-y ear 7- year 10 ear (b) Month and year placed in service (d) Recovery period (e) Convention (g) Depreciation deduction (f) Method p ro perty p ro p erty p ro p erty p ro pert y 15- year p ro perty 20-year p ro p ert y ear p ro perty Residential rental property Nonresidential real property y rs 27 5 yrs MM MM S/L S/L S/L S/L MM MM S/L Section C-Assets Placed in Serv ice During 2014 Tax Year Using the Alternative Depreciation System Class life 12- year 40 ear Part IIV ( c) Basis for depreciation ( business/ investment use only-see instructions) 27 5 rs 39 y rs 12 y rs 40 yrs MM S/L S/L S/L Summa ry ( See instructions Listed property Enter amount from line 28 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21 Enter here and on the appropriate lines of your return Partnerships and S corporations-see instructions For assets shown above and placed in service during the current year, enter the 23 23 p ortion of the basis attributable to section 263A costs For Paperwork Reduction Act Notice, see separate instructions. DAA THERE ARE NO 21 21 22 22 AMOUNTS FOR 8 , 908 Form 4562 (2014) PAGE 2 04/29/2015 11 20 AM Form' 8 A pplication for Extension of Time To File an Exempt Organization Return 68 OMB No 1545-1709 (Rev January 2014) ^ File a separate application for each return. Department of the Treasury 10, Information about Form 8868 and its instructions is at www.irs.gov/form8868. Internal Revenue Service • If you are filing for an Automatic 3-Month Extension , complete only Part I and check this box • If you are filing for an Additional (Not Automatic) 3-Month Extension , complete only Part II (on page 2 of this form) Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868 ^ } Electronic filing (e -file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see Instructions) For more details on the electronic filing of this form, visit www irs gov/efile and click on e-file for Charities & Nonprofits Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed) A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Part I only All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns Type or print File by the due date for filing your return See instructions Enter filer's identi fy in g number , see instru T Employer identification number (EIN) or I Name of exempt organization or other filer, see instructions THE HEARTLAND ^ 6- INSTITUTE Number, street, and room or suite no If a P 0 box, see instructions ONE SOUTH WACKER , SUITE 2740 Social security number (SSN) City, town or post office, state, and ZIP code For a foreign address, see instructions CHICAGO IL 60606 Enter the Return code for the return that this application is for (file a separate application for each return) Application Is For Form 990 or Form 990-EZ Form 990-BL Form 4720 ( individual ) Form 990-PF Form 990-T ( sec 401 a or 408 ( a ) trust ) Form 990-T ( trust other than above ) Return Code 01 02 03 04 05 06 THE HEARTLAND ONE SOUTH Application Is For Form 990-T ( corp oration ) Form 1041-A Form 4720 ( other than individual ) Form 5227 Form 6069 Form 8870 09 10 11 12 INSTITUTE WACKER #2740 • The books are in the care of '-CHICAGO Telephone No ^ 312-377-4000 Return Code 07 08 IL 60606 FAX No ^ • If the organization does not have an office or place of business in the United States, check this box • If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN ) If this is for the whole group, check this box ^ n If it is for part of the group, check this box ^ J and attach a list with the names and EINs of all members the extension is for 1 I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until 0 8 / 15 / 15 , to file the exempt organization return for the organization named above The extension is for the organization's return for ^ [X calendar year 2014 ^ or ^ [] tax year beginning , and ending If the tax year entered in line 1 is for less than 12 months, check reason[] Initial return n Final return Chan g e in accountin g p eriod 3a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits See instructions 3a $ b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax p a y ments made Include an y p rior y ear over p a y ment allowed as a credit 3b $ c Balance due Subtract line 3b from line 3a Include your payment with this form, if required, by using EFTPS Electronic Federal Tax Pa y ment S y stem ) See instructions 3c $ Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions 2 For Privacy Act and Paperwork Reduction Act Notice , see instructions . DAA 0 0 0 Form 8868 (Rev 1-2014)