l efile GRAPHIC p rint - DO NOT PROCESS Form I As Filed Data - I DLN: 93493212010307 Return r% f Or ani72tinn Exam t From Inrnma 990 W p OMB No 1545-0047 Tnv 2016 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 ^ Information about Form 990 and its instructions is at www IRS gov/form990 Department of the Internal Revenue Ser ice A inning 01-01-2016 For the 2016 calendar y ear, or tax y ear . and endina 12-31-2016 C Name of organization CASCADE POLICY INSTITUTE B Check if applicable ❑ Address change D Employer identification number 93-1045925 ❑ Name change Doing business as ❑ Initial return Final - I II/ - I n naLeu Number and street (or P 0 box if mail is not delivered to street address) 4850 SW SCHOLLS FERRY ROAD STE 103 ❑ Am ended return L I eiepnune nurnuer Room/suite (503) 242-0900 ❑ Application pending City or town, state or province, country, and ZIP or foreign postal code PORTLAND, OR 97225 G Gross receipts $ 774,530 F Name and address of principal officer JOHN A CHARLES JR 4850 SW SCHOLLS FERRY ROAD STE 103 PORTLAND, OR 97225 I Tax-exempt status J Website : ^ R 501(c) ( subordinates? H(b) Are all subordinates included? ❑ 4947(a)(1) or ) A (insert no El 527 If "No," attach a list 9 Corporation No El Y es o ( see instructions ) H(c) Group exemption number ^ WWW CASCADEPOLICY ORG K Form of organization ELi ^ ❑ 501(c)(3) H(a) Is this a group return for L Year of formation ❑ Trust ❑ Association ❑ Other ^ 1991 M State of legal domicile OR Summary 1 Briefly describe the organization's mission or most significant activities TO DEVELOP AND PROMOTE PUBLIC POLICY ALTERNATIVES THAT FOSTER INDIVIDU AL LIBERTY, PERSONAL RESPONSIBILITY AND ECONOMIC OPPORTUNITY U ti Q 2 3 Check this box ^ ❑ if the organization discontinued its operations or disposed of more than 25% of its net assets Number of voting members of the governing body (Part VI, line 1a) . . . . . . . 3 8 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 8 5 Total number of individuals employed in calendar year 2016 (Part V, line 2a) 5 5 6 Total number of volunteers (estimate if necessary ) a . . . 6 7a Total unrelated business revenue from Part VIII, column (C), line 12 b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . 7a . . . . . 7b Prior Year 8 Contributions and grants (Part VIII, line 1h) 9 Program service revenue (Part VIII, line 2g) . . . . . . . . 0 Current Year 551,192 760,928 588 687 0 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d . . . . 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3 14 Benefits paid to or for members (Part IX, column (A), line 4) 3,709 12,915 555,489 774,530 . 0 . 0 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 372,561 362,620 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 b Total fundraising expenses (Part IX, column (D), line 25) 0,75,083 17 Other expenses (Part IX, column (A), lines 11a-11d, llf-24e) . 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 19 Revenue less expenses Subtract line 18 from line 12 20 Total assets (Part X, line 16) . 21 Total liabilities (Part X, line 26) Z1 225,590 588,210 12,662 Beginning of Current Year T 'M 170,266 542,827 22 557,335 . Net assets or fund balances Subtract line 21 from line 20 Si g nature Block Under penalties of perjury, I declare that I have examined this return, inclu knowl edge and belief, it is true, correct, and complete Declaration of prepa an y knowled g e Sign Here Signature of officer JOHN A CHARLES JR PRESIDENT AND CEO Type or print name and title Print/Type preparer's name JEFFREY A HART Paid Preparer Use Only Firm's name Preparer's signature JEFFREY A HART ^ VERITY ACCOUNTANCY PC Firm's address ^ 6915 SW MACADAM AVE STE 145 PORTLAND, OR 972192382 May the IRS discuss this return with the preparer shown above? (see instrui For Paperwork Reduction Act Notice, see the separate instructions. 186,320 End of Year 708,024 100,095 64,464 457,240 643,560 Form 990 (2016) Page 2 Statement of Program Service Accomplishments 1 Check if Schedule 0 contains a response or note to any line in this Part III Briefly describe the organization's mission . . . . . . . . . . . . . . ❑ TO DEVELOP AND PROMOTE PUBLIC POLICY ALTERNATIVES THAT FOSTER INDIVIDUAL LIBERTY, PERSONAL RESPONSIBILITY AND ECONOMIC OPPORTUNITY 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . ❑ Yes . 2 No If "Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes 9 No If "Yes," describe these changes on Schedule 0 4 4a 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, the total expenses, and revenue, if any, for each program service reported (Code ) (Expenses $ 405,614 including grants of $ ) (Revenue $ See Additional Data 4b (Code ) (Expenses $ including grants of $ ) (Revenue $ 4c (Code ) (Expenses $ including grants of $ ) (Revenue $ 4d Other program services (Describe in Schedule 0 4e Total program service expenses 11o, (Expenses $ including grants of $ ) (Revenue $ 405,614 Form 990 (2016) Form 990 (2016) FTTITTM Page 3 Checklist of Re q uired Schedules Yes 1 No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A . . . . . . . . . . . . . . . . . . . . . 1 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? °^ . 2 3 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. . . . . . . . . . . . . . 3 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 . . . . . . . . . . . . . . 4 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 . . . . . . . . . . . . . . . . . 5 No 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 I ti) . . . . . . . . . . . . . . . . . 6 No 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 °^ . 7 No Did the organization maintain collections of works of art, historical treasures, or other similar assets? . If "Yes, " complete Schedule D, Part III . . . . . . . . . . . . 8 No 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 services7If "Yes," complete Schedule D, Part IV tj . 9 4 5 6 7 8 9 10 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 tj . . 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes, " complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . Yes No Yes Y es 10 I la . Yes No Yes b 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 1i . 'lb No c 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 VIII. . . . . . . Sic No 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 _ . . . . . . . . . . . . Ild No Ile No llf No 12a No 12b No d e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartX tj f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)' If "Yes," complete Schedule D, Part X °^ 12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII . . . . . . . . . . . . . b 13 . . . . 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)(ii)7 If "Yes," complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? b 15 16 . . . . 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 . . . . . . . 13 No 14a No 14b No Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes, " complete Schedule F, Parts II and IV . 15 No 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 . . . 16 No 17 No 17 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 lie? If "Yes, " complete Schedule G, PartI (see instructions) . . . 18 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 II . . . . . . . . . . . 18 No 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . 19 No Form 990 (2016) Form 990 (2016) Page 4 Checklist of Required Schedules (continued) Yes 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H . b 20a If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? No No 20b 21 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 . . . . . 21 No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 27 If "Yes, " complete Schedule I, Parts I and III . 22 No 23 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 . . . . . . . . . . . . . . . . . . . . . . . 23 No 24a 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, 20027 If "Yes,"answer lines 24b through 24d and complete Schedule K If "No,"go to line 25a . . . . . . . . . . . . . . b No 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . 24c d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d 25a 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 . b 26 27 28 a 25a No 25b No 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 . . . . . . . . . . . . . . . . 26 No 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 . . . . . . . . . 27 No 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-EZ7 If "Yes, " complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . 28a No b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . 28b No c 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 . . . 28c No 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation . contributions? If "Yes," complete Schedule M . . . . . . . . . . . . . 30 No 31 No Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, " complete Schedule N, Part II . 32 No 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 . 33 No Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . 34 No 35a No 31 Yes Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 32 33 34 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)' b 36 37 38 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 . 35b Section 501(c )( 3) organizations . Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 . . . . . . . . . . . . 36 No 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 37 No Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 197 Note. All Form 990 filers are required to complete Schedule 0 . . . 38 Yes Form 990 (2016) Form 990 (2016) MQU Page 5 Statements Regarding Other IRS Filings and Tax Compliance ❑ Check if Schedule 0 contains a response or note to any line in this Part V . Yes la Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable . la 6 lb 0 b Enter the number of Forms W-2G included in line la Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . 2a 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 . . . . . . . . . . . . . . . . . b 2a lc 5 2b 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 la and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? b No . . . 3a If "Yes," has it filed a Form 990-T for this year7If "No" to line 3b, provide an explanation in Schedule 0 . . . Yes No 3b 4a 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 account)? b 4a No 5a No 5b No 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) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization file Form 8886-T7 . Sc 6a 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? b 7 If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . 6a No 6b Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor7 . . 7a b If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . 7c No 7e No 7f No d If "Yes," indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . . . . . . . . . . . . . 7g No h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . 7h No 8 . . No b . 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? . . . . . . . . . . . . . . . . . . . . . . . 9a Did the sponsoring organization make any taxable distributions under section 4966? 10 7d . . . 8 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . 9b Section 501(c )( 7) organizations. Enter a Initiation fees and capital contributions included on Part VIII, line 12 b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 11 . 10a 10b Section 501(c )( 12) organizations. Enter a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them ) . . . . . . . . . . . . . . . . . Ila ilb 12a Section 4947 ( a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041' b 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12b 13 Section 501(c )( 29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state7Note . See the instructions for additional information the organization must report on Schedule 0 b Enter the amount of reserves the organization is required to maintain by the states in . which the organization is licensed to issue qualified health plans . . . 13b Enter the amount of reserves on hand 13c c . 14a Did the organization receive any payments for indoor tanning services during the tax year? b . . If "Yes," has it filed a Form 720 to report these payments7If "No," provide an explanation in Schedule 0 13a 14a No 14b Form 990 (2016) Form 990 ( 2016) Page 6 Governance , Management , and DisclosureFor each "Yes" response to lines 2 through 7b below, and for a "No" response to lines Kim= 8a, 8b, or IOb 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 . . . . . . . . . . . . . Section A. Governinci Body and Management Yes la Enter the number of voting members of the governing body at the end of the tax year la 8 lb I 8 I No 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 b Enter the number of voting members included in line la, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 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? . 4 2 No 3 No Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 No 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 No 6 Did the organization have members or stockholders? 6 No 7a No 7b No . . 7a 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? . . b 8 Are any governance decisions of the organization reserved to (or subject to approval by) members, 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 a The governing body? b Each committee with authority to act on behalf of the governing body? 9 . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization ' s mailing address? If "Yes," provide the names and addresses in Schedule 0 . . . . . . . I 8a Yes 8b Yes 9 I I No Section B. Policies (This Section B requests Information about policies not required by the Internal Revenue Code.) Yes 10a Did the organization have local chapters, branches, or affiliates? b . . 10a 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? 10b Ila Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . Ila b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 . Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . 12b c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . . 12c 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? . 15 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 b Other officers or key employees of the organization . . . Yes 12a b a No . 12a Did the organization have a written conflict of interest policy? If "No,"go to line 13 . . No . No 13 No 14 No 15a Yes 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . b . If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? 16a No 16b Section C. Disclosure 17 List the States with which a copy of this Form 990 is required to be 18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection Indicate how you made these available Check all that apply 19 Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year 20 State the name, address, and telephone number of the person who possesses the organization's books and records UDY 4850 SW SCHOLLS FERRY ROAD 103 PORTLAND, OR 97225 (503) 242-0900 OR ❑ Own website ❑ Another's website 9 Upon request ❑ Other (explain in Schedule 0) Form 990 (2016) Form 990 (2016) Page 7 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 la 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, or 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 ) 2 = -n 1 _ (D ) Reportable compensation from the organization (W- 2/1099MISC) ( E) Reportable compensation from related organizations ( W- 2/1099MISC) (F) Estimated amount of other compensation from the organization and related organizations r. 0 D I• ^^ (1) MICHAEL L BARTON PHD ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 (2) LAWRENCE W DENNIS SR ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 (3) GILION DUMAS ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 (4) JON EGGE ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 (5) PAMELA SHELDON MORRIS ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 (6) MANUEL CASTANEDA ...................................................................... DIRECTOR 1 00 ................ X 0 0 0 X 130,000 0 5,200 40 00 (7) JOHN A CHARLES JR ...................................................................... PRESIDENT AN """"""""' (8) TINA PISENTI ...................................................................... EXEC VICE PR """"""""' X 66,101 0 2,644 (9) WILLIAM B CONERLY PHD ...................................................................... CHAIRMAN 1 00 ................ x 0 0 0 (10) WILLIAM UDY ...................................................................... SEC/TREASURE 1 00 ................ x 0 0 0 40 00 Form 990 (2016) Form 990 (2016) Page 8 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) 2, = T I ?,L 1 (D ) Reportable compensation from the organization (W2/1099-MISC) ( E) Reportable compensation from related organizations (W2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations I, (_o ,I! D _ t I• : . . . . . . . . . . . . lb Sub - Total . c Total from continuation sheets to Part VII, Section A . d Total ( add lines lb and 1c ) 2 . . . ^ ^ ^ 196,101 7,844 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 No Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line la? If "Yes," complete Schedule J for such individual . . . . . . . . . . . . 3 No For any individual listed on line la, 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 . . . . . . . . . . . . . . . . . . . . . . . . . 4 No 5 No . Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?lf "Yes," complete Schedule J for such person . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year (A) Name and business address (B) Description of services (C) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the oraanization ^ Form 990 (2016) Form 990 (2016) Page Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Total revenue la Federated campaigns . lb E c Fundraising events . lc a d Related organizations id e Government grants (contributions) le p + ^ I y 0 All other contributions, gifts, grants, and similar amounts not included above (D) Revenue excluded from tax under sections 512-514 760,928 If g Noncash contributions included in lines la-1f $ 340,334 h Total.Add lines la-1f U o (C) Unrelated business revenue 1a b Membership dues . A ❑ (B) Related or exempt function revenue ^ 760,928 Business Code ti 2a b C d M e f All other program service revenue 0 gTotal.Add lines 2a-2f . ^ 3 Investment income (including dividends, interest, and other ^ similar amounts) 4 Income from investment of tax-exempt bond proceeds ^ 5 Royalties ^ . . . . . . . . . . (i) Real . 687 687 (ii) Personal 6a Gross rents b Less c rental expenses Rental income or (loss) d Net rental income o r (loss) . . . ^ (i) Securities (ii) Other 7a Gross amount from sales of assets other than inventory b Less cost or other basis and sales expenses C Gain or (loss) d Net gain or (loss) y . ^ 8a Gross income from fundraising events (not including $ of contributions reported on line 1c) See Part IV, line 18 . . . . cc b Less direct expenses . a b c Net income or (loss) from fundraising ev ents . w 0 ^ 9a Gross income from gaming activities See Part IV, line 19 . . a b Less direct expenses . b c Net income or (loss) from gaming activit ies . ^ 10aGross sales of inventory, less returns and allowances . . a b Less cost of goods sold . b c Net income or (loss) from sales of inventory Miscellaneous Revenue . ^ Business Code 12,915 11aSPECIAL EVENTS AND ACTIVITIES 12,915 b C dAll other revenue . . eTotal . Add lines 11a-11d ^ 12,915 12 Total revenue . See Instructions ^ 774,530 12,915 687 Form 990 (2016) Form 990 (2016) Page 10 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check iF Schedule n contains a res V onse or note to , Y line in this Part IX Do not include amounts reported on lines 6b, 7b, 8b , 9b, and 10b of Part VIII . (A) Total expenses . . . . . . . . . . . (B) Program service (C) Management and expenses general expenses . . . ❑ (D) Fundraisingexpenses 1 Grants and other assistance to domestic organizations and domestic governments See Part IV, line 21 2 Grants and other assistance to domestic individuals See Part IV, line 22 3 Grants and other assistance to foreign organizations , foreign governments , and foreign individuals See Part IV, line 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors , trustees , and key employees . . 196,101 152,309 17,673 26,119 128,910 100,123 11,618 17,169 12,149 9,436 1,095 1,618 25,460 19,774 2,295 3,391 6 Compensation not included above , to disqualified persons (as defined under section 4958 ( f)(1)) and persons described in section 4958 ( c)(3)(B) . . 7 Other salaries and wages 8 Pension plan accruals and contributions ( include section 401 (k) and 403(b) employer contributions) . 9 Other employee benefits 10 Payroll taxes . . . 11 Fees for services ( non-employees) a Management b Legal . . . . c Accounting d Lobbying . . . . . . 13,148 . . 13,148 . 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 (A) amount, list line 11g expenses on Schedule 0) 12 Advertising and promotion 13 . 28,125 26,004 1,699 422 20,264 -1,408 7,050 14,622 . Office expenses 14 Information technology 15 Royalties 16 Occupancy 17 Travel 41,531 . . 41,531 . 18 Payments of travel or entertainment expenses for any federal , state , or local public officials . 19 Conferences , conventions , and meetings 20 Interest . . . . . 24,137 19,318 1,019 683 3,889 930 . 21 Payments to affiliates 22 Depreciation , depletion, and amortization 23 Insurance . . . . 1,235 336 1,235 24 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 EDUCATION AND PROMOTION 78,648 77,851 35 762 b POSTAGE 11,494 69 1,720 9,705 PRINTING 2,503 785 1,373 345 d TELEPHONE 1,747 c e All other expenses 25 Total functional expenses . Add lines 1 through 24e 1,747 1,739 670 1,069 588,210 405,614 107,513 75,083 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 ^ ❑ if following SOP 98-2 (ASC 958-720) Form 990 (2016) Form 990 (2016) Page 11 Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part IX (A) Beginning of year 1 Cash-non-interest-bearing 2 Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 5 7 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 organizations (see instructions) Complete Part II of Schedule L Notes and loans receivable, net . 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 10a b . . . . . . . . 4 6 7 8 10a 18,581 16 ,379 Investments-publicly traded securities 12 Investments-other securities See Part IV, line 11 13 Investments-program-related See Part IV, line 11 14 Intangible assets 15 Other assets See Part IV, line 11 16 Total assets.Add lines 1 through 15 (must equal line 34) . . . . . . 4,042 9 4,273 2,406 10c 2,202 5,040 11 12 . . 13 . . . . 14 . 15 . 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability Complete Part IV of Schedule D cZ 5 . 10b . 53,853 647,696 . Less accumulated depreciation . 1 2 3 . Land, buildings, and equipment cost or other basis Complete Part VI of Schedule D . 80,850 464,997 . . 11 A 22 0 557,335 16 708,024 47,477 17 25,168 . 18 . 19 . 20 52,618 21 39,296 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II of Schedule L . 22 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part X of Schedule D 26 Total liabilities .Add lines 17 through 25 27 Organizations that follow SFAS 117 ( ASC 958), check here ^ complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets 28 Temporarily restricted net assets 29 Permanently restricted net assets . . . 23 . 24 . . . . . . . 25 100,095 26 64,464 402,216 27 506,002 55,024 28 137,558 and . 29 Organizations that do not follow SFAS 117 (ASC 958), LL_ 0 Z . 3 6 0 s Q . (B) End of year 30 check here ^ ❑ and complete lines 30 through 34. Capital stock or trust principal , or current funds 31 Paid-in or capital surplus, or land, building or equipment fund 32 Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 34 Total liabilities and net assets/fund balances . . . 30 . . . . . . 31 32 457,240 33 557,335 34 643,560 708,024 Form 990 (2016) Form 990 (2016) Page 12 Reconcilliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 5 Net unrealized gains (losses) on investments 6 Donated services and use of facilities . 7 Investment expenses . 8 Prior period adjustments 9 Other changes in net assets or fund balances (explain in Schedule 0) 10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column (B)) . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses Subtract line 2 from line 1 . . . 3 . . . Total expenses (must equal Part IX, column (A), line 25) . . . Total revenue (must equal Part VIII, column (A), line 12) . . . 1 . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 1 774,530 2 588,210 3 186,320 4 457,240 5 6 . . . . . . . . . . . . . . . . . . . . . 7 . . 8 9 10 643,560 Financial Statements and Reporting ❑ Check if Schedule 0 contains a response or note to any line in this Part XII Yes 1 No ❑ Cash ❑ Other 2 Accrual If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 Accounting method used to prepare the Form 990 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a Yes If'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both 9 Separate basis b ❑ Consolidated basis ❑ Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? 2b No 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 ❑ Separate basis c ❑ Consolidated basis ❑ Both consolidated and separate basis 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? 2c Yes 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 required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 3a I I No 3b Form 990 (2016) Additional Data Software ID: Software Version: EIN: Name : 93-1045925 CASCADE POLICY INSTITUTE Form 990 (2016) Form 990, Part III, Line 4a: RESEARCH, WRITING, PUBLISHING, SPONSORING PUBLIC SPEAKERS, PROVIDING INTERNSHIPS TO COLLEGE STUDENTS, FACILITATION OF CHILDRENS SCHOLARSHIP FUND - PORTLAND BENEFICIARIES ARE ALL OREGONIANS l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE A (Form 990 or 990EZ) Department of the Trea^un I As Filed Data - I DLN: 93493212010307 OMB No 1545-0047 Public Charity Status and Public Support 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. 10, Information about Schedule A (Form 990 or 990-EZ) and its instructions is at 2016 • ' Employer identification number Name of the organization CASCADE POLICY INSTITUTE X93-1045925 MWIF 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 12, check only one box ) 1 A church, convention of churches, or association of churches described in section 170 ( b)(1)(A)(i). 2 A school described in section 170 (b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ)) 3 A hospital or a cooperative hospital service organization described in section 170(b )( 1)(A)(iii). 4 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 5 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 ) 6 A federal, state, or local government or governmental unit described in section 170(b )( 1)(A)(v). 7 Q 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 ) 8 A community trust described in section 170 ( b)(1)(A)(vi ) (Complete Part II ) 9 An agricultural research organization described in 170 ( b)(1)(A)(ix ) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture See instructions Enter the name, city, and state of the college or university 10 An organization that normally receives (1) more than 331/3% 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 331/3% 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 ) 11 An organization organized and operated exclusively to test for public safety See section 509(a)(4). 12 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 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g a 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. 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. 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. d 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. e 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 f Enter the number of supported organizations g Provide the following information about the supported organization(s) (i)Name of supported organization (ii)EIN (iii) Type of ( iv) organization Is the organization listed in (described on lines your governing document? 1- 10 above ( see instructions)) Yes Tota For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. Cat No 11285F (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) No Schedule A (Form 990 or 990 - EZ) 2016 Schedule A (Form 990 or 990-EZ) 2016 Page 2 Support Schedule for Organizations Described in Sections 170(b )( 1)(A)(iv) and 170 ( b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Su pp ort Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and membership fees received (Do not include any "unusual grant ") Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 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 shown on line 11, column (f) Public support . Subtract line 5 from 1 2 3 4 5 6 (a)2012 (b)2013 (c)2014 (d)2015 (e)2016 (f)Total 672,127 587,653 620,331 551,192 760,928 3,192,231 672,127 587,653 620,331 551,192 760,928 3,192,231 1'z9Z'999 1 , 899 , 232 line 4 Section B. Total Su pp ort Calendar year (a)2012 ( b)2013 (or fiscal year beginning in) ^ 672,127 587,653 Amounts from line 4 { Gross income from interest, dividends, payments received on 493 540 securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support . Add lines 7 through 10 r Gross receipts from related activities, etc (see instructions) 13 (c)2014 ( d)2015 (e)2016 (f)Total 620,331 551,192 760,928 3,192,231 452 588 687 2,760 3,194,991 12 1 12,915 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 Public support percentage for 2016 (line 6, column (f) divided by line 11, column (f)) 15 Public support percentage for 2015 Schedule A, Part II, line 14 14 15 16a 33 1 / 3% support test-2016 . If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box b 18 57 920 and stop here . The organization qualifies as a publicly supported organization ^ R 33 1 / 3% support test-2015 . 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 17a 10 %- facts - and-circumstances test-2016 . 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 b 59 440 ^ ❑ organization 10%-facts - and-circumstances test-2015 . 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) 2016 Page 3 INOMW Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Su pp ort Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants ") 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 1 2 3 4 5 6 7a b c 8 (a)2012 (b)2013 (c)2014 (d)2015 (e)2016 (f)Total Gross receipts from activities that are not an unrelated trade or business under section 513 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value of services or facilities furnished by a governmental unit to the organization without charge Total . Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons 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 ) Section B. Total Support 9 10a b c 11 12 13 14 Calendar year (a)2012 (b)2013 (c)2014 (d)2015 (e)2016 (f)Total (or fiscal year beginning in) ^ Amounts from line 6 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Add lines 10a and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support. (Add lines 9, 10c, 11, and 12) First 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 . Com p utation of Public Su pp ort Percenta g e Public support percentage for 2016 (line 8, column (f) divided by line 13, column (f)) 15 16 Public support percentage from 2015 Schedule A, Part III, line 15 15 16 Section D. Com p utation of Investment Income Percenta g e 17 Investment income percentage for 2016 (line 10c, column (f) divided by line 13, column (f)) 17 18 18 Investment income percentage from 2015 Schedule A, Part III, line 17 19a 331 / 3% support tests-2016 . 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-2015 . 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 ^ ❑ Schedule A (Form 990 or 990-EZ) 2016 Schedule A (Form 990 or 990-EZ) 2016 Page 4 Supporting Organizations (Complete only if you checked a box on line 12 of Part I If you checked 12a of Part I, complete Sections A and B If you checked 12b of Part I, complete Sections A and C If you checked 12c of Part I, complete Sections A, D, and E If you checked 12d of Part I, complete Sections A and D, and complete Part V Section A. All SuoDortina Oraanizations Yes 1 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 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509 (a)(1) or (2)? If "Yes, " explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)7 If "Yes," answer (b) and (c) below b 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 c 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 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" and if you checked 12a or 12b in Part I, answer (b) and (c) below b c 5a 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 su p ervised b y or in connection with its su pp orted org anizations 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)7 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)(8) 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, (u) the reasons for each such action, (Ili) the authority under the organization ' s organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the org anizin g document) 2 3a 3b 3c 4a 4b 4c 5a b 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? 5b c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 7 8 9a b c 10a b Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization ' s supported organizations? If " Yes, " provide detail in Part VI. 6 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes, " complete Part I of Schedule L (Form 990 or 990-EZ) 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 77 If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ) 8 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. 9a Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes, " provide detail in Part VI. 9b Did a disqualified person (as defined in line 9a) 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. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line IOb below Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings) 10a 10b No Schedule A (Form 990 or 990-EZ) 2016 Page 5 Supporting Organizations (continued) No 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a, b, or c, provide detail in Part VI Section B. Type I Supporting Organizations No 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, supervised or controlled the supporting organization 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 No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) 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 Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( see instructions) a The organization satisfied the Activities Test Complete line 2 below b The organization is the parent of each of its supported organizations Complete line 3 below c 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. Yes I No a 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 b 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 activities but for the organization's involvement Parent of Supported Organizations Answer ( a) and ( b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. b Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard Schedule A (Form 990 or 990-EZ) 2016 Schedule A (Form 990 or 990-EZ) 2016 nj^ 1 Page 6 Type III Non-Functionally Integrated 509(a )( 3) Supporting Organizations 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 Section A - Adjusted Net Income 1 Net short-term capital gain 1 2 2 Recoveries of prior-year distributions 3 Other gross income (see instructions) 3 4 Add lines 1 through 3 4 5 Depreciation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 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 part of year) (A) Prior Year (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 a Average monthly value of securities la b Average monthly cash balances lb c Fair market value of other non-exempt-use assets Ic d Total (add lines la, 1b, and 1c) id e Discount claimed for blockage or other factors (explain in detail in Part VI) 2 Acquisition indebtedness applicable to non-exempt use assets 2 3 Subtract line 2 from line ld 3 4 Cash deemed held for exempt use Enter 1-1/2% of line 3 (for greater amount, see instructions) 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by 035 6 7 Recoveries of prior-year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 1 Adjusted net income for prior year (from Section A, line 8, Column A) 1 2 Current Year Section C - Distributable Amount 2 Enter 85% of line 1 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter greater of line 2 or line 3 4 5 Income tax imposed in prior year 5 6 Distributable Amount . Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 7 R Check here if the current year is the organization's first as a non-functionally-in tegrat ed Type III supporting org anization (see instructions) SChPd uIe A (Fnrm 990 nr 990-F7) 707 s Schedule A (Form 990 or 990-EZ) 2016 Page Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Current Year Section D - Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI) See instructions 7 Total annual distributions . Add lines 1 through 6 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI) See instructions 9 Distributable amount for 2016 from Section C, line 6 10 Line 8 amount divided by Line 9 amount Section E - Distribution Allocations ( see instructions) M Excess Distributions (ii) Underdistributions Pre-2016 (iii) Distributable Amount for 2016 1 Distributable amount for 2016 from Section C, line 6 2 Underdistributions, if any, for years prior to 2016 (reasonable cause required--see instructions) 3 Excess distributions carryover, if any, to 2016 a b c From 2013. d From 2014. e From 2015. f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2016 distributable amount i Carryover from 2011 not applied (see instructions) j Remainder Subtract lines 3g, 3h, and 3i from 3f 4 Distributions for 2016 from Section D, line 7 a Applied to underdistributions of prior years b Applied to 2016 distributable amount c Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2016, if any Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) 6 Remaining underdistributions for 2016 Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2017 . Add lines 3j and 4c 8 Breakdown of line 7 a b Excess from 2013. . . . . . . c Excess from 2014. d Excess from 2015. . . . . . . e Excess from 2016. . . . . . . Schedule A (Form 990 or 990 -EZ) (2016) Schedule A (Form 990 or 990-EZ) 2016 Page 8 Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line le; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions). Facts And Circumstances Test l efile GRAPHIC print - DO NOT PROCESS SCHEDULE C (Form 990 or 990EZ) As Filed Data - DLN:93493212010307 Political Campaign and Lobbying Activities OMB No 1545-0047 For Organizations Exempt From Income Tax Under section 501(c) and section 527 'Complete if the organization is described below. 'Attach to Form 990 or Form 990-EZ. 2016 Department of the Trea^un Internal Rev enue Ser ice 'Information about Schedule C ( Form 990 or 990 - EZ) and its instructions is at www.irs.gov/form990 . • . . - If the organization answered " Yes" on 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" on 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 II-B Do not complete Part II-A If the organization answered "Yes" on 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 • Section 501 (c)(4), (5), or ( 6) organizations Complete Part III Name of the organization CASCADE POLICY INSTITUTE Employer identification number 93-1045925 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 2 Provide a description of the organization's direct and indirect political campaign activities in Part IV Political expenditures 3 Volunteer hours Li^j ^ $ Complete if the organization is exempt under section 501 (c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 ^ $ 2 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? ❑ Yes ❑ No 4a Was a correction made? ❑ Yes ❑ No ❑ Yes ❑ No b If "Yes," describe in Part IV Complete if the organization is exempt under section 501 ( c), except section 501 (c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities ^ $ 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ^ $ 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b $ 4 Did the filing organization fileForm 1120 -POL for this year? 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each 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 segregated 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 filing organization's funds If none, enter -0- (e) Amount of political contributions received and promptly and directly delivered to a separate political organization If none, enter -0- 2 3 4 5 6 For Paperwork Reduction Act Notice , see the instructions for Form 990 or 990 -EZ. Cat No 50084S Schedule C ( Form 990 or 990-EZ) 2016 Schedule C (Form 990 or 990-EZ) 2016 Page 2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 ( election under section 501(h)). A Check ^ ❑ 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) B Check ^ ❑ if the filing organization checked box A and "limited control" provisions aDDly (a) Filing organization's totals Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) la (b) Affiliated group totals 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 la and 1b) d Other exempt purpose expenditures 593,01 e Total exempt purpose expenditures (add lines 1c and 1d) 593,01 f Lobbying nontaxable amount Enter the amount from the following table in both columns 113, If the amount on line le, column ( a) or (b ) is: he lobbying nontaxable amount is: Not over $500,000 I 20% of the amount on line le Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 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 Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line la 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 1h or line ii, did the organization file Form 4720 reporting section 4911 tax for this year? ❑ Yes ❑ 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.) Lobbvina Expenditures During 4-Year Averaaina Period Calendar year ( or fiscal year beginning in) 2a Lobbying nontaxable amount b Lobbying ceiling amount 150% of line 2a , column a c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d , column (e)) f Grassroots lobbying expenditures ( a) 2013 122,411 ( b) 2014 113,736 ( c) 2015 106,424 ( d) 2016 113,952 ( e) Total 456,523 684 , 785 30,603 28,434 26,606 28,488 114,131 171 , 197 Schedule C (Form 990 or 990-EL) 2016 Schedule C (Form 990 or 990-EZ) 2016 Page 3 Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 ( election under section 501(h)). a For each " Yes " response on lines la through 1i below, provide in Part IV a detailed description of the lobbying activity 1 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 1i)? 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? h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? i Other activities? j Total Add lines 1c through 1i 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 filing organization incurred a section 4912 tax, did it file Form 4720 for this year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c) (6). Yes No Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political expenditures from the prior year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part 111-A, lines 1 and 2, are answered "No" OR (b) Part 111-A, line 3, is answered "Yes." 1 Dues, assessments and similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures ( do not include amounts of political expenses for which the section 527(f ) tax was paid). 1 a b Current year Carryover from last year 2a c Total 2c 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 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? 4 5 Taxable amount of lobbying and political expenditures (see instructions) 5 2b Supplemental Information 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, com p lete this p art for an y additional information Return Reference Explanation Schedule C (Form 990 or 990EZ) 2016 l efile GRAPHIC print - DO NOT PROCESS SCHEDULED As Filed Data - DLN:93493212010307 OMB No 1545-0047 Supplemental Financial Statements (Form 990) 2016 ^ Complete if the organization answered " Yes," on Form 990, Part IV, line 6 , 7, 8, 9, 10 , Ila, Ilb , 11c, lld , Ile, hlf, 12a, or 12b. ^ Attach to Form 990. Department of the Trea"un Internal Revenue Ser. ice Information about Schedule D (Form 990 ) and its instructions is at www. irs.gov / forni990 . Employer identification number Name of the organization CASCADE POLICY INSTITUTE 93-1045925 JL^ Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ❑ Yes ❑ No ❑ Yes ❑ No Conservation Easements . Complete if the organization answered "Yes" on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply) ❑ Preservation of land for public use (e g , recreation or education) ❑ Preservation of an historically important land area ❑ Protection of natural habitat ❑ Preservation of a certified historic structure ❑ 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 Year Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in (a) 2c Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register 2d Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the 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? ❑ Yes ❑ No Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 00, Amount of expenses incurred in monitoring, inspecting, handling of violations, 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) and section 170(h)( 4)(B)(ii)? 9 ❑ Yes ❑ No In Part XIII, 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 Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. la 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) Revenue included on 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 on 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 . ^ $ Cat No 52283D Schedule D (Form 990) 2016 Schedule D (Form 990) 2016 Page 2 Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets (contnued) 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 b c ❑ Public exhibition d ❑ Loan or exchange programs ❑ Scholarly research e ❑ Other ❑ Preservation for future generations Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII 5 During the year, did the organization solicit or receive donations of art, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? ❑ Yes ❑ No Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes," explain the arrangement in Part XIII and complete the following table Beginning balance lc d Additions during the year id e Distributions during the year le f Ending balance if b 2 No Amount b c 2a ❑ Yes Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII Check here if the explanation has been provided in Part XIII . ❑ No Yes . . . . . . . Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. MUM (a)Current year la Beginning of year balance b Contributions . (b)Prior year (c)Two years back (d)Three years back (e)Four years back . . 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 2 . Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as a Board designated or quasi-endowment ^ b Permanent endowment ^ c Temporarily restricted endowment ^ The percentages on 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 organization by (i) unrelated organizations b 4 . . . . . . . . . . . . . . (ii) related organizations . . . . . . . . . . . . . . If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? . . Yes . 3a(ii) . . No 3a(i) . . . . . 3b Describe in Part XIII the intended uses of the organization's endowment funds Land , Buildings, and Equipment. LQLW Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c)Accumulated depreciation (d)Book value la Land b Buildings c Leasehold improvements d Equipment e Other . . 18,581 16,379 2,202 . Total . Add lines la through le (Column (d) must equal Form 990, Part X, column (B), line 10(c)) . ^ 2,202 Schedule D (Form 990) 2016 Schedule D (Form 990) 2016 Page 3 Investments - Other Securities . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990. Part X. line 12. (a) Description of security or category (including name of security) (1)Financial derivatives . . . . (b)Book value . (2)Closely-held equity interests (3)Other . . . ( c)Method of valuation Cost or end-of-year market value . . (A) (B) (C) (D) (E) (F) (G) (H) Total . (Column (b) must equal Fo m 990, Part X, col (B) l ne 12 ) ^ Investments - Program Related . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. coo C.,rrr, Don D.rr V lino 1'2 (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 Fo m 990, Part X, col ( B) l ne 13 ) ^ Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total . (Column (b) must equal Form 990, Part X, col (B) line 15) 1. ^ Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) Total . (Column (b) must equal Fo m 990, Part X, col (B) l ne 25 ) 0. 1 1 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 ❑ Schedule D (Form 990) 2016 Schedule D (Form 990) 2016 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Com p lete if the or g anization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total revenue, gains , and other support per audited financial statements 2 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 d Other (Describe in Part XIII ) e Add lines 2a through 2d 3 . 4 1 2a . . . . . . . . . . . 2b . 2c . . . Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . 2d . . . . . . . . . . . . . . . . . . . 2e 3 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 . . . . . . . . . . . . . . . . . 4a . . . . 4b . . . . . . Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12 . . 4c . 5 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Com p lete if the or g anization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total expenses and losses per audited financial statements 2 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 XIII e Add lines 2a through 2d . . . . . . . . . . . . . Amounts included on Form 990, Part IX, line 25, but not on line 1: . Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII ) c Add lines 4a and 4b . . . . . . . . . . . . . . . . 1 . . 2d . . b . . 2c . . a . . . 4 . . . . Subtract line 2e from line 1 . . 2b . . . . . 2a 3 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 4a . . . . . 4b . . Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 . . . . . . 4c 5 Supplemental information Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b, Part V, 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 Return Reference Explanation See Additional Data Table Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 ■ I 1:$ IU Page Supplemental Information (continued) Return Reference I Explanation Additional Data Software ID: Software Version: EIN: Name : 93-1045925 CASCADE POLICY INSTITUTE Su pp lemental Information Return Reference SCHEDULE D, PAGE 2, PART IV, LINE 2B Explanation THE ORGANIZATION HOLDS FUNDS ON BEHALF OF ANOTHER ORGANIZATION WHEN FUNDS ARE RECEIVED TH EY ARE RECORDED AS A LIABILITY ON THE ORGANIZATION'S BOOKS AND THE FUNDS ARE DEPOSITED IN THEIR CHECKING ACCOUNT THE CONTROLLING ORGANIZATION AUTHORIZES AND APPROVES DISBURSEMENTS AT WHICH TIME THE ORGANIZATION RELEASES THE FUNDS AND REDUCES THE LIABILITY ON THEIR BOOK S l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE M (Form 990) I As Filed Data - I DLN:93493212010307 OMB No 1545-0047 Noncash Contributions 2016 ^ Complete if the organizations answered " Yes" on Form 990, Part IV, lines 29 or 30. ^ Attach to Form 990. ^ Information about Schedule M (Form 990 ) and its instructions is at www.irs.gov/fc Department Internal Revenue Ser ice Name of the organization CASCADE POLICY INSTITUTE Employer identification number 93-1045925 Ej^ Types of Property (a) (b) Check if Number of contributions or applicable items contributed 1 Art-Works of art 2 Art-Historical treasures . . . 3 Art-Fractional interests 4 Books and publications 5 Clothing and household goods . . . . . Cars and other vehicles 6 . 7 Boats and planes . Intellectual property . 9 Securities-Publicly traded . . . . . . . . 10 Securities-Closely held stock 11 Securities-Partnership, LLC, or trust interests Securities-Miscellaneous 12 13 15 Qualified conservation contribution-Historic structures Qualified conservation contribution-Other . Real estate-Residential 16 Real estate-Commercial 14 17 Real estate-Other 18 Collectibles . . . . . . . . X 3 340,334 FAIR MARKET VALUE . . . . . 19 Food inventory 20 Drugs and medical supplies 21 Taxidermy 22 Historical artifacts 23 Scientific specimens 24 Archeological artifacts 25 Other ^ ( ) 26 Other ^ ( ) 27 Other ^ ( ) 28 Other ^ ( ) 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement . . . . . (d) Method of determining noncash contribution amounts . . 8 (c) Noncash contribution amounts reported on Form 990, Part VIII, line . . . . . . . . . . 29 Yes No 30a During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period? . . . . . . . . . . . . . . . 30a No 31 No 32a No b If "Yes," describe the arrangement in Part II 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? 32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions? . . . . . . . . . . . . . . . . . . . . . . . . . b If "Yes," describe in Part II 33 If the organization did not report an amount in column (c) for a type of property for which column (a) is checked, describe in Part II Page 2 Schedule M ( Form 990 ) ( 2016 ) Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this p art for an additional information. Return Reference Explanation Schedule M (Form 9901 (20161 l efile GRAPHIC p rint - DO NOT PROCESS I As Filed Data - I DLN: 93493212010307 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 or 990- Complete to provide information for responses to specific questions on Form 990 or 990 -EZ or to provide any additional information. ^ 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. EZ) Department of the OMB No 1545-0047 2016 • ' Employer identification number Name of the organization CASCADE POLICY INSTITUTE 93-1045925 990 Schedule 0, Supplemental Information Return Reference FORM 990, PAGE 6, PART VI, LINE 11B Explanation A COPY OF THE 990 IS PROVIDED TO THE SECRETARY/TREASURER FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION FOR FILING 990 Schedule 0, Supplemental Information Return Reference FORM 990, PAGE 6, PART VI, LINE 15A Explanation THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS 990 Schedule 0, Supplemental Information Return Reference FORM 990 , PAGE 6, PART VI, LINE 15B Explanation THE EXECUTIVE VP/COO'S COMPENSATION IS DETERMINED BY THE CEO WHO WEIGHS PERFORMANCE, WHAT THE ORGANIZATION CAN AFFORD, AND INDUSTRY AVERAGES 990 Schedule 0, Supplemental Information Return Reference FORM 990, PAGE 6, PART VI, LINE 19 Explanation THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 FILINGS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST