Iefile GRA PHIC print - DO NOT PROCESS IAs Filed Data - DLN: Department of the Treasury Internal Revenue Serwce Form990 foundations) Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private Do not enter security numbers on this form as it may be made public Information about Form 990 and Its Instructions is at IRS gov1f0im990 OMB NO 1545-0047 2015 Open to Public Inspection A For the 2015 calendar year, or tax year beginning 07-01-2015 and ending 06-30-2016 Check if app Name of organization "cable JOHN i< MACIVER INSTITUTE FOR Address change PUBLIC POLICY INC Name chan Initial return Final 26-26391 Deing busmess as Employer identification number 14 return/terminated Number and street (or 0 box if mail is not delivered to street address) Room/SUIte I?Amended retu 44 EAST MIFFLIN STREET SUITE 201 (608)588 Telephone number ?6477 I?Application pending City or town, state or provmce, country, and ZIP or foreign postal code MADISON, WI 53703 Gross receipts 466,434 Name and address of prinCIpal officer H(a) BRETT HEALY Is this a group retu rn for 44 EAST MIFFLIN STREET Sizord'mms Yes '7 53703 H(b) Are allsubordinates I?Yes I 7501(c)(3) 501(c)( )4(inseitno) _527 IndudEd? Website: MACIVERINSTITUTE COM H(c) attach a lis (see instructions) Group exemption number Form of organization '7 Corporation Trust Assouation Other Yea of formation 2008 State of legal domICIle WI Summary lBriefly describe the organization?s mi55ion or most Significant actIVIties TO ADVANCE THE IDEA THAT INDIVIDUAL FREEDOM, LIMITED GOVERNMENT, AND PERSONAL RESPONSIBILITY ARE THE BEST PRINCIPLES FORTHE DEVELOPMENT OF EFFECTIVE PUBLIC POLICY IN WISCONSIN Activmes Bi Govemance 2 Check this box ifthe organization discontinued its operations or disposed ofmore than 25% ofits net assets 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 5 Total number ofindIVIduals employed in calendar year 2015 (Part V, line 2a) 5 6 Total number ofvolunteers (estimate if necessary) 6 7a Total unrelated busmess revenue from Part column (C), line 12 7a 0 Net unrelated busmess taxable income from Form line 34 7b Prior Year Current Year Contributions and grants 1h) 469,963 459,509 9 Program serVIce revenue (Part 2g) 0 10 3,4,and 7d) 443 561 D: 11 5,6d,8c,9c,10c,and11e) 4,100 6,364 12 'll'gt)al revenue?add lines 8 through 11 (must equal Part column (A), line 474,506 466,434 13 Grants and Similar amounts paid (Part IX, column (A), lines 1?3) 0 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 X3 15 galfgifs, other compensation, employee benefits (Part IX, column (A), lines 296,483 289,939 in 5 16a ProfeSSionalfundraISIng fees 11e) 0 5 Total fundraismg expenses (Part IX, column (D), line 25) P18r770 17 Otherexpenses (Part 11a?11d,11f?24e) 159,465 169,679 18 Totalexpenses Addlines 13?17 (must 455,948 459,618 19 Revenue less expenses Subtract line 18 from line 12 18,558 6,816 3; Beginning of Current Year End of Year 5 of? 20 Totalassets (PartX,line 16) 334,919 338,826 :2 21 Total liabilities (Part X, ine 26) 11,689 9,633 2LT- 22 Net assets orfund balances Subtract line 21 from line 20 323,230 329,193 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (otherthan officer) is based on all information of which preparer has any knowledge 2017-03-02 Sign Signature of officer Date Here BRETT HEALY PRESIDENT Type or print name and title Print/Type preparer's name Preparer's Signature Date PTIN KEVIN GAFFNEY CPA KEVIN GAFFNEY CPA 2017-02-25 CheCk l? 'f P00016468 Pald self-employed Firm's name SITZBERGER HAU COMPANY SC Firm's EIN 39?1777761 Preparer Firm's address 14640 GREENFIELD AVE STE 200 Phone no (262) 860-1724 Use Only BROOKFIELD, WI 530057065 May the IRS discuss this return With the preparer shown above? (see instructions) . For Reduction Act Notice, see the separate instructions. Cat NO 11282Y Form990(20 1 5) Form 990(2015) Page2 Statement of Program Service Accomplishments 1 Check ifSchedule 0 contains a response or note to any line In this . . . . . . . . . . . . . .I7 Briefly describe the organization's mi55ion THE JOHN MACIVER INSTITUTE FOR PUBLIC WAS ESTABLISHED TO ADVANCE THE IDEA THAT INDIVIDUAL FREEDOM, LIMITED PERSONAL RESPONSIBILITY ARE THE BEST PRACTICE FORTHE DEVELOPMENT OF EFFECTIVE PUBLIC POLICY IN WISCONSIN 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm990 or990?EZI_Yes 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 If"Yes," describe these changes on Schedule 0 4 Describe the organization?s program serVIce accomplishments for each ofits 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 4a (Code (Expenses 320,341 including grants of (Revenue JOHN MACIVER INSTITUTE IS A FREE MARKET THINK TANK BASED IN MADISON, WISCONSIN THAT PRODUCES REAL-TIME RESEARCH, CRITICAL ANALYSIS, AND WINNING JOURNALISM 4b (Code (Expenses including grants of (Revenue 4c (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of$ (Revenue 4e Total program service expenses? 320,341 Form 990 (2015) Form 990(2015) Page3 Checklist of Required Schedules Yes No 1 Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes 1 Is the organization reqUIred to complete Schedule B, Schedule of Contributors (see instructions)? . . . 2 Yes Did the organization engage in direct or indirect political campaign actIVIties on behalfof or in opp05ition to N0 candidates for public office? If ?Yes," complete Schedule C, Part I 3 4 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 Yes 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, orSImilar amounts as defined in Revenue Procedure 98?19? If "Yes,"completeScheduleCDid the organization maintain any donor adVIsed funds or any Similar funds or accounts for which donors have the right to prowde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes,"completeScheduleD, PartI . . . . . . . . . . . . . . . . . . 5 0 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, No the enVIronment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II 7 8 Did the organization maintain collections of works ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part 3 0 9 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 prowde credit counseling, debt management, credit repair, or debt negotiation serVIces?If ?Yes," complete Schedule D, Part IV HP 9 0 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 No permanent endowments, or quaSI?endowments? If "Yes," complete Schedule D, Part 11 Ifthe organization's answerto any ofthe followmg questions is "Yes,? then complete Schedule D, Parts VI, VII, IX, orX as applicable a Did the organization report an amount for land, and eqUIpment in Part X, line 10? Yes If "Yes," complete Schedule D, Part VI '25113 Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of No its total assets reported in Part X, line 16? If ?Yes,? complete Schedule D, Part VII . . . . . . . 11-b 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 . . . . . . . 11C 0 (I Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets No reported in Part X, line 16? If ?Yes,?complete Schedule D, Part 11d Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartX 11e Yes Did the organization?s separate or consolidated finanCIal statements for the tax year include a footnote that 11f N0 addresses the organization?s liability for uncertain tax p05itions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part 12a Did the organization obtain separate, independent audited finanCIal statements forthe tax year? If "Yes," complete Schedule D, Parts Was the organization included in consolidated, independent audited finanCIal statements for the tax year? 12b No If "Yes," and if the organization answered ?No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A If ?Yes," complete Schedule 13 No 14a Did the organization maintain an office, employees, or agents outSIde ofthe United StatesDid the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVIce actIVIties outSIde the nited States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete ScheduleF, Parts Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other a55istance to or for any foreign organization? If ?Yes,?complete Schedule F, Parts Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other as5istance to or for foreign indIVIduals? If "Yes,?complete ScheduleF, Parts and Did the organization report a total of more than $15,000 of expenses for profes5ional fundraismg serVIces on Part 17 N0 IX, column (A), lines 6 and 11e? If ?Yes," complete Schedule G, Part I (see instructions) 18 Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part lines 1c and 8a? If ?Yes,"complete Schedule G, Part Did the organization report more than $15,000 ofgross income from gaming actIVIties on Part line 9a? If 19 ?Yes," complete Schedule 6, Part 0 20a Did the organization operate one or more hospital faculties? If "Yes," complete SchedulelIf"Yes" to line 20a, did the organization attach a copy ofits audited finanCIal statements to this return? 20b Form 990 (2015) Form 990(2015) Page4 Checklist of Required Schedules (contlnued) 21 the organIzation report more than $5,000 ofgrants or other a55istance to any domestIc organization or 21 No domestic government on Part IX, column (A), ?ne 1 7 If "Yes,?complete Schedule I, Parts I and II 22 the organization report more than $5,000 ofgrants or other a55istance to or for domestIc indIVIduals on Part 22 IX, column (A), ?ne 2? If "Yes,?complete Schedule I, Parts I and 0 23 the organization answer ?Yes" to Part VII, Sectlon A, ?ne 3, 4, or 5 about compensation of the organIzatIon's current and former of?cers, directors, trustees, key employees, and highest compensated employees? If ?Yes," 23 0 complete Schedule 24a the organization have a tax?exempt bond issue WIth an outstandIng prInCIpal amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 20027 If "Yes,?answer lines 24b through 24d and complete ScheduleK If "No,?the organization invest any proceeds oftax-exempt bonds beyond a temporary perIod exception? 24b the organization maintain an escrow account other than a refundIng escrow at any tIme during the year to defease any tax?exempt bonds? 24C the organization act as an "on behalfof" Issuer for bonds outstandIng at any tIme durIng the year? 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. the organization engage In an excess benefit transaction With a disqualified person durIng the year? If ?Yes," 25 complete Schedule L, PaIt I a 0 Is the organization aware that it engaged In an excess bene?t transaction With a dIsqualIfied person In a prIor year, and that the transactIon has not been reported on any ofthe organIzation's prior Forms 990 or 25b N0 If "Yes, complete Schedule L, Part I 26 the organIzation report any amount on Part X, line 5, 6, or 22 for recerables from or payables to any current orformer employees,highestcompensated employees,ordisqualIfied persons? 26 No If "Yes," complete Schedule L, Part II 27 the organIzation prowde a grant or other aSSIstance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selectIon commIttee member, orto a 35% controlled entity or famIIy 27 N0 member ofany ofthese persons? If "Yes," complete Schedule L, Part . 28 Was the organizatIon a party to a busmess transactIon WIth one ofthe followmg partIes (see Schedule L, Part IV InstructIons for applIcable filIng thresholds, conditIons, and exceptIons) a A current or former officer, dIrector, trustee, or key employee? If ?Yes," complete Schedule L, Part IV 28a No A family member ofa current orformer of?cer, dIrector, trustee, or key employee? If "Yes," complete Schedule L, PartIV . 28b No A entIty of a current or former of?cer, 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 0 29 the organIzation recere more than $25,000 in non?cash contrIbutions? If ?Yes,? complete ScheduleM 29 No 30 the organIzation recere contributIons ofart, hIstorIcal treasures, or other simIIar assets, or quali?ed conservatIon contributIons7 If ?Yes," complete Schedule . . 30 0 31 the organIzation IIqUIdate, termInate, or dIssolve and cease operatIons? If ?Yes,? complete Schedule N, PaIt I No 31 32 the organIzation sell, exchange, dispose of, or transfer more than 25% ofits net assets? If "Yes," complete Schedule N, Part II 32 0 33 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 ScheduleRWas the organizatIon related to any tax?exempt or taxable entity? If "Yes,? complete Schedule R, Part II, or IV, 34 and Part V, llne 1 . 0 35a the organIzation have a controlled entIty WIthin the meaning ofsection 512(b)(l3)? 35a N0 If?Yes?to line 35a, did the organizatIon receive any payment from or engage In any transactIon WIth a controlled 35b entIty WIthin the meaning of section 512(b)(13)7 If ?Yes," complete Schedule R, Part V, llne2 36 Section 501(c)(3) organizations. the organIzatIon make any transfers to an exempt non-charItable related organization? If "Yes," complete Schedule R, Part V, ?ne 2 35 0 37 the organIzation conduct more than 5% of Its actIVItIes through an entity that is not a related organIzatIon and that is treated as a partners hIp for federal Income tax purposes? If "Yes," complete Schedule R, Part VI 37 0 38 the organIzation complete Schedule 0 and prowde explanatIons In Schedule 0 for Part VI, lines 1 1b and 19? Note. All Form 990 filers are reqUIred to complete Schedule 0 38 es Form 990 (2015) Form 990(2015) Page5 Statements Regarding Other IRS Filings and Tax Compliance Check If Schedule 0 contaIns a response or note to any lIne In thIs PartV . . . . . . . . . . . Yes No 1a Enterthe number reported In Box 3 of Form 1096 Enter Ifnot applicable . . 1a Enterthe number of Forms W-ZG Included In line 1a Enter If not applicable 1b the organIzation comply WIth backup Withholding rules for reportable payments to vendors and reportable to prIze WinnersEnter the number ofemployees reported on Form Transmittal of Wage and Tax Statements, ?led for the calendar year ending With or WIthIn the year covered 23 7 Ifat least one Is reported on IIne 2a, dId the organization We all reqUIred federal employment tax returns? Yes Note.Ifthe sum of lines 1a and 2a IS greater than 250, you may be reqUIred to e?fIle (see Instructions) 3a the organIzation have unrelated busmess gross Income of $1,000 or more durIng the year? . . . 3a No If?Yes," has It filed a Form for thIs year?If "No?to lme 3b, prowde an exp/anatIon In Schedule 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)? . . 4a No If"Yes," enter the name ofthe foreIgn country See Instructions for filing reqUIrements for Form 114, Report of Foreign Bank and FinanCIal Accounts (FBA R) 5a Was the organizatIon a party to a prothIted tax shelter transaction at any tIme during the tax year? . . 5a No any taxable party notify the organIzatIon that It was or Is a party to a prohibited tax shelter transactIon? 5b No If"Yes," to line 5a or 5b, did the organization ?le Form 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the Ga No organization so ICIt any contributIons that were not tax deductible as charItable contrIbutIons? If"Yes," did the organization Include With every solICItatIon an express statement that such contributIons or 5b 7 Organizations that may receive deductible contributions under section 170(c). a the organIzation recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a No serVIces prowded to the payorIf"Yes," did the organization notIfy the donor ofthe value ofthe goods or serVIces prowdedthe organIzation sell, exchange, or otherWIse dispose of tangible personal property for which It was reqUIred to 7C N0 If"Yes," Indicate the number of Forms 8282 filed durIng the year . . . . I 7d I the organIzation recere any funds, directly or IndIrectly, to pay prequms on a personal benefit contract? 7e No the organIzatIon, durIng the year, pay prequms, directly or IndIrectly, on a personal bene?t contract? . . 7f No 9 Ifthe organIzation recered a contrIbutIon of qualified Intellectual property, dId the organIzation ?le Form 8899 as 7g Ifthe organIzation recered a contrIbutIon of cars, boats, aIrplanes, or other vehIcles, did the organization ?le a 8 Sponsoring organizations maintaining donor advised funds. a donor adVIsed fund maIntaIned by the sponsorIng organizatIon have excess busmess holdIngs at any time 3 9a the sponsoring organIzation make any taxable dIstrIbutIons under section 4966? . . . 9a the sponsoring organIzation make a dIstrIbutIon to a donor, donor adVIsor, or related person? . . . 9b 10 Section 501(c)(7) organizations. Enter InitiatIon fees and capital contrIbutIons Included on Part Me 12 . . . 10a Gross rECEIpts, Included on Form 990, Part line 12, for public use ofclub 10b faCIlities 11 Section 501(c)(12) organizations. Enter Gross Income from members or shareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or recewed from them11b 12a Section 4947(a)(1) non-exempt charitable trusts.Is the organization fIlIng Form 990 In of Form 1041? 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 Icensed to Issue health plans In more than one state?Note. See the InstructIons for addItIonal Information the organIzation must report on Schedule 0 13a Enter the amount of reserves the organizatIon IS reqUIred to maIntaIn by the states In the organIzatIon Is Icensed to Issue health plans . . . . 13b Enterthe amount of reserves on hand . . . . . . . . . . . . 13c 14a the organIzation recewe any payments for Indoor tannIng serVIces during the tax year"Yes," has It ?led a Form 720 to report these payments?If ?No,"prowde an explanation In Schedule 0 . . 14b Form 990 (2015) Form 990(2015) Pages Governance, Management, and Disclosure For each ?Yes" response to lines 2 through 7b below, and for a "No" response to ?nes 8a, 8b, or 10b below, describe the Circumstances, processes, or changes In Schedule 0. See Instructlons. Check IfSchedule contaIns a response or note to any IIne In thIs PartVI . . . . . . . . . . . . . .I7 Section A. Governing Body and Management Yes No 1a Enter the number ofvotIng members of the governIng body at the end ofthe tax 1a 4 year Ifthere are materIal dIfferences In votIng rIghts among members ofthe governIng body, or Ifthe governIng body delegated broad authorIty to an exec utIve committee or SImIlar commIttee, explaIn In Schedule 0 Enter the number ofvotIng members Included In Ine la, above, who are Independent 1b 4 2 any of?cer, dIrector, trustee, or key employee have a famIly relatIonshIp or a busmess relatIonshIp WIth any other of?cer, dIrector, trustee, or key employeethe organIzatIon delegate control over management dutIes customarlly performed by or underthe dIrect 3 No superVISIon ofoffIcers, dIrectors or trustees, or key employees to a management company or other person? 4 the organIzatIon make any SIgnIfIcant changes to Its governIng documents smce the prIor Form 990 was 4 N0 5 the organIzatIon become aware durIng the year ofa SIgnIfIcant dIverSIon of the organIzatIon's assets? . 5 No 6 the organIzatIon have members or stockholdersthe organIzatIon have members, stockholders, or other persons who had the power to elect or appomt one or more members ofthe governIng bodyAre any governance deCISlonS of the organIzatIon reserved to (or subject to approval by) members, stockholders, 7b No or persons other than the governIng body? 8 the organIzatIon contemporaneously document the meetIngs held or ertten actIons undertaken durIng the year by the followmg 8aYes Each commIttee WIth authorIty to act on behalfofthe governIng bodythere any of?cer, dIrector, trustee, or key employee Isted In Part VII, SectIon A, who cannot be reached at the organIzatIon? address? If' Yes, prowde the names and addresses In Schedule 0 . . . 9 N0 Section B. Policies (Thls Sectlon requests Informatron about polICIes not requrred by the Internal Revenue Code.) Yes No 10a the organIzatIon have local chapters, branchesIf"Yes," dId the organIzatIon have ertten polICIes and procedures governIng the actIVItIes ofsuch chapters, and branches to ensure theIr operatIons are conSIstent WIth the organIzatIon's exempt purposes? 10b 11a Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 12a the organIzatIon have a ertten conflIct ofInterest polIcy? If go to llne 12a Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve me to conflIcts12b Yes the organIzatIon regularly and conSIstently monItor and enforce compIIance WIth the polIcy? If ln ScheduleOhow this was done . . . . . . . . . . . . . . . . . . . 12C Yes 13 the organIzatIon have a ertten polIcythe organIzatIon have a ertten document retentIon and destructIon polIcythe process for determInIng compensatIon of the followmg persons Include a reVIew and approval by Independent persons, data, and contemporaneous substantIatIon ofthe deIIberatIon and . . . . . . . . . . . 15a Yes . . . . . . . . . . . . . . . . 15b No If"Yes" to lIne 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) 16a the organIzatIon Invest In, contrIbute assets to, or partICIpate In a JOlnt venture or SImIlar arrangement WIth a taxableentItydurIngtheyearIf"Yes," dId the organIzatIon follow a ertten polIcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In Jomt venture arrangements under appIIcable federal tax law, and take steps to safeguard the organIzatIon?s exempt status WIth respect to such arrangements16b Section C. Disclosure 17 LIst the States WIth a copy ofthIs Form 990 IS reqUIred to be ?led? 18 SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfapplIcable), 990, and (501(c) (3)5 only) avaIIable for publIc InspectIon IndIcate how you made these avaIlable Check all that apply Own webSIte I?Another's webSIte I7 Upon request Other (explaIn In Schedule 0) 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 ofthe person who possesses the organIzatIon's books and records PBRETT HEALY 44 EAST MIFFLIN STREET STE 201 MADISON, WI 53703 (608) 588?6477 Form 990 (2015) Form 990(2015) Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check ifSchedule 0 contains a response or note to any line In this Part VII . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqUIred to be listed Report compensation for the calendar year ending With or Within the organization's tax year a List all of the organization's current officers, directors, trustees (whether or organizations), regardless of amount ofcompensation Enter in columns (D), (E), and (F) if no compensation was paid 0 List all ofthe organization?s current key employees, ifany See instructions for definition of "key employee 0 List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form and/or Box 7 ofForm of more than $100,000 from the organization and any related organizations 0 List all ofthe 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 0 List all ofthe organization?s former directors or trustees that received, in the capaCIty as a former director or trustee ofthe organization, more than 10,000 of reportable compensation from the organization and any related organizations List persons in the followmg order indiVidual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box if neitherthe organization nor any related organization compensated any current officer, director, ortrustee (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of week (list person is both an officer from the from related other any hours and a director/trustee) organization organizations compensation for related ,3 .. I '11 2/1099- (W- 2/1099? from the organizations 3. 5 '3 3:5 MISC) MISC) organization 7127 :3 below - :1 .1) .1. .1 and related (.1. 3 It_- dotted line) 4 2 .n I, A organizations :21 ?2 [.37 m1] 1 a :1 TE 73? Ff". .r '11 (1) STEVE 2 00 0 VICE CHAIR (2) LAURIE MCCALLUM 2 00 0 0 SECRETARY (3) JIM LEEF 2 00 0 0 0 BOARD MEMBER (4) GERARDO GONZALEZ 2 00 0 0 BOARD MEMBER 40 00 (5) HEALY PRESIDENT 129,597 0 20,318 Form 990 (2015) Form 990(2015) Pages Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization organizations from the for related 0 5. I -n organization and organizations 3. 23? 2 related below 13' .3 rt) 3 organizations u. 3 cm dotted lineTotal from continuation sheets to Part VII, Section A . . . . Total (add lines 129.597 20,318 2 Total number of (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 1 Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If ?Yes,? complete Schedu/leor such ind/Vidual . . . . . . . . . . . . . . 3 No 4 For any indiVidual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If ?Yes," complete Schedu/leor such N0 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for serVIces rendered to the organizationUi? ?Yes," complete Schedu/leor such person . . . . . . . . 5 No Section B. Independent Contractors 1 Complete this table for yourfive 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) (B) (C) Name and busmess address Description of serwces Compensation 2 Total number ofindependent contractors (including but not limited to those listed above) who received more than $100,000 ofcom nsation from the or anization Form 990 (2015) Form 990 (2015) Page 9 Statement of Revenue Check ifSchedule 0 contains a response or note to any line in this Part (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from function revenue tax under revenue sections 512?5 14 1a Federated campaigns . . 1a 9 2! 5 Membership dues . . . . 1b (U 3 (D Fundraismg events . . . . 1c <12 :35 '5 Related organizations . . . 1d (3 3 Government grants (contributions) 1e 5 All other contributions, gifts, grants, and 1f 459,509 '13 ED Similar amounts not included above .5: :2 Noncash contributions included in lines 1a-1f '5 Total. Add lines la?lf 459,509 0 no a. Busmess Code 2 2a on: 51 All other program serVIce revenue 0 I: Total. Add lines 2a?2f 3 Investment income (including diVidends, interest, and otherSImilar amounts) . 551 561 4 Income from investment of tax-exempt bond proceeds Royalties . Real (ii) Personal 6a Gross rents Less rental EXPENSES Rental income or(loss) Net rental income or(loss) Securities (ii) Other 7a Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or(loss) Net gain or(loss) .p '0 8a Gross income from fundraismg 3 events (not including 5 ofcontributions reported on line 1c) a See PartIV,line 18 a; a .C 5 Less direct expenses . . . Net income or (loss) from fundraismg events . . 9a Gross income from gaming actIVIties See Part IV, line 19 a Less direct expenses . . . Netincome or(loss)from gaming . 103 Gross sales ofinventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales of inventory . . Miscellaneous Revenue Busmess Code 113 MISCELLANEOUS 6:364 6364 All other revenue Total.Add lines lla?lld 6,364 12 Total revenue. See Instructions 466,434 6.925 Form 990 (2015) Form 990(2015) 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 0 contains a response or note to any line in this Part IX Do not include amounts reported on lines 6b, (A) PrograErlial-emce and Fun?gtmg 7b! 8b! 9b! and 10b 0f Part Total expenses expenses general expenses expenses 1 Grants and other aSSIstance to domestic organizations and domestic governments See Part IV, line 21 2 Grants and other a55Istance to domestic lnleldLlaIS See Part IV, line 22 3 Grants and other aSSIstance to foreign organizations, foreign governments, and foreign indiViduals See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation ofcurrent officers, directors, trustees, and key employees . . . . 145,609 110,663 17,473 17,473 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 . . . . 123,004 120,544 2,460 8 Pen5ion plan accruals and contributions (Include section 401(k) and 403(b) employer contributions) 9 Other employee benefits 10 Payroll taxes 21,326 19,193 1,280 853 11 Fees for serVIces (non?employees) Management Legal Accounting Lobbying Professmnal serVIces See Part IV, line 17 Investment management fees Other (Ifline 1 1g amount exceeds 10% of line 25, column (A) amount, list We 11g expenses on Schedule 0) . . . . 24,159 12,000 11,715 444 12 Advertismg and promotion 13 Offlceexpenses . . . . . . . 47,256 37,332 9,924 14 Information technology 15 Royalties 16 Occupancy . . . . . . . . . . . 41,763 41,763 17 Travel . . . . . . . . . . . . 15,901 15,901 18 Payments of travel or entertainment expenses for any federal, state, or local public offiCials 19 Conferences,conventions,and meetings 20 Interest 21 Payments to affiliates 22 . . . . . 3,396 3,396 23 Insurance . . . . . . . . . . . . . . 30,228 30,228 24 Other expenses Itemize expenses not covered above (LIst miscellaneous expenses in line 24e Ifllne 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0 a CONTRACT RESEARCH 4,708 4,708 MISCELLANEOUS 2,268 2,268 All other expenses 25 Total functional expenses. Add lines 1 through 24e 459,618 320,341 120,507 18,770 26 Joint costs.Complete this line only ifthe organization reported in column (B) jomt costs from a combined educational campaign and fundralsmg so ICItatI0n Check here ?iffo owmg SOP 98-2 (ASC 958-720) Form 990 (2015) Form 990 (2015) Balance Sheet Page 11 CheckifScheduleO contains a response or note to any linein this PartX . . (A) (B) Beginning ofyear End ofyear 1 Cash?non-interest?bearing 3 1 1 2 Savmgs and temporary cash Investments 325,219 2 333,373 3 Pledges and grants receivable, net 3 4 Accounts receivable, net 4 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 6 Loans and other receivables from other disquali?ed persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations ofsection 501(c)(9) voluntary employees' benefICIary organizations (see instructions) Complete Part II of 90 Schedule ?5 6 2 Notes and loans receivable, net 7 Inventories for sale or use 8 Prepaid expenses and deferred charges 3,190 9 3,341 10a Land, bUIIdings, and eqUIpment cost or other ba5is Complete Part VI ofSchedule 103 201135 Less accumulated depreCIation . . . . . 10b 18,024 5,507 10c 2,111 11 Investments?publicly traded securities 11 12 Investments?other securities See Part IV, line 1 1 12 13 See Part IV, line 1 1 13 14 Intangible assets 14 15 Other assets See Part IV, line 11 15 16 Total assets.Add lines 1 through 15 (must equal line 34) 334,919 16 338,826 17 Accounts payable and accrued expenses 17 18 Grants payable 18 19 Deferred revenue 19 20 Tax?exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV ofSchedule 21 Q) 22 Loans and other payables to currentand former officers,directors,trustees, r: key employees, highest compensated employees, and disqualified 5 persons Complete Part II ofSchedule 22 G: :1 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17?24) Complete Part ofSchedule . . . . . . . . . . . 11,689 25 9,633 26 Total liabilities.A dd lines 17 through 25 11,689 26 9,633 Organizations that follow SFAS 117 (ASC 958), check here 7 and complete :3 lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 313,930 27 329,193 rs CD 28 Temporarily restricted net assets 9,300 28 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), check here and 5 complete lines 30 through 34. 73 30 Capital stock ortrust prinCIpal,or current funds 30 31 Paid?in or capital surplus,0r and,bUI ding 0r eqUIpment fund 31 32 Retained earnings,endowment,accumu ated income,or otherfunds 32 33 Total net assets or fund balances 323,230 33 329,193 34 Total liabilities and net assets/fund balances 334,919 34 338,826 Form 990 (2015) Form 990 (2015) Reconcilliation of Net Assets Page 12 Check IfSchedule contaIns a response or note to any lIne In thIs Part XI . 1 Total revenue (must equal Part column (A), lIne 12) 1 466,434 2 Total expenses (must equal Part IX, column (A), Me 25) 2 459,618 3 Revenue less expenses Subtract lIne 2 from lIne 1 3 6,816 4 Net assets or fund balances at begInnIng ofyear (must equal Part X, lIne 33, column 4 323,230 5 Net unrealized gaIns (losses) on Investments 5 6 Donated serVIces and use of 6 7 Investment expenses 7 8 PrIor perIod adjustments 8 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 ?853 10 Net assets or fund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 329,193 Financial Statements and Reporting Check IfSchedule contaIns a response or note to any Me In thIs Part XII Yes No 1 AccountIng method used to prepare the Form 990 I7Cash I_Accrual I?Other Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon's fInanCIal statements complied or reVIewed by an Independent accountant? 2a No If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were compIIed or reVIewed on a separate consolldated or both Separate Consolldated Both consolIdated and separate 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 consolldated or both Separate Consolldated Both consolIdated and separate basIs If"Yes," to Me 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght ofthe audIt, reVIew, or compIIatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result ofa federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudItActand OMB CIrcularA-133? 3a If"Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts 3b Form 990 (2015) Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: OMB No 1545?0047 SCHEDULE A Public Charity Status and Public Support (Form 990 0r Complete if the organization is a section 501(c)(3) organization or a section 2 1 5 990EZ) 4947(a)(1) nonexempt charitable trust. I Attach to Form 990 or Form 990-EZ. 0 en to Public Information about Schedule A (Form 990 or 990-EZ) and its instructions is at . Department of the . Inspection Treasury Internal Revenue Serwce Name of the organization Employer identification number JOHNK MACRERINSTHUTEFOR PUBLIC POLICYINC 26-2639114 Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 11, check only one box) 1 A church, convention ofchurches, or assomation ofchurches described in section 2 A school described in section Schedule (Form 990 or 3 A hospital or a cooperative hospital serVIce organization described in section 4 A medical research organization operated in conjunction With a hospital described in section Enterthe hospital's name, City, and state 5 An organization operated for the benefit ofa college or univerSIty owned or operated by a governmental unit described in section (Complete Part II 6 A federal, state, or local government or governmental unit described in section 7 An organization that normally receives a substantial part ofits support from a governmental unit or from the general public described in section (Complete Part II 8 A community trust described in section 170(b)(1)(A)(vi) (Complete Part II) 9 '7 An organization that normally receives (1) more than 331/30/0 of its support from contributions, membership fees, and gross reCEIpts from actiwties related to its exempt functions?subject to certain exceptions, and (2) no more than 331/3% ofits support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization after June 30,1975 Seesection 509(a)(2). (Complete Part 10 An organization organized and operated excluswely to test for public safety See section 509(a)(4). 11 An organization organized and operated excluswely 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 11a through 1 1d that describes the type ofsupporting organization and complete lines 1 1e, 11f, and 1 lg a Type I. A supporting organization operated, superVIsed, or controlled by its supported organization(s), typically by giVing the supported organization(s) the powerto regularly appomt or elect a majority of the directors or trustees ofthe supporting organization You must complete Part IV, Sections A and B. Type II. A supporting organization superVIsed or controlled in connection With its supported organization(s), by havmg control or management ofthe supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. Type functionally integrated. A supporting organization operated in connection With, and functionally integrated With, its supported organization(s) (see instructions) You must complete Part IV, Sections A, D, and E. Type non-functionally integrated.A supporting organization operated in connection With its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution reqUIrement and an attentiveness reqUIrement (see instructions) You must complete Part IV, Sections A and D, and Part V. Check this box ifthe organization received a written determination from the IRS that it is a Type I, Type II, Type functionally integrated, or Type non?functionally integrated supporting organization Enterthe number ofsupported organizations . . . . . . . . . . . Prowde the followmg information about the supported organization(s) (iv) (vi) Name ofsupported organization Type of Is the organization Amount of Amount of other organization listed in your governing monetary support support (see (described on lines document? (see instructions) instructions) 1? 9 above (see instructions)) Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ. Cat N0 11235F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 2015 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, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (or fiscal year beginning in) (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Tota 1 Gifts, grants, contributions, and membership fees received (Do not include any unusual grants) 2 Tax revenues leVIed for the organization's benefit and either paid to or expended on its behalf 3 The value ofserVIces orfaCIlities furnished by a governmental unit to the organization Without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% ofthe amount shown on line 1 1, column (0 6 Public support. Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning in) (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total 7 8 1O 11 12 13 Section C. Computation of Public Support Percentage Amounts from line 4 Gross income from interest, diVidends, payments received on securities loans, rents, royalties and income from Similar sources Net income from unrelated busmess actIVIties, whether or not the busmess 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 Gross receipts from related actIVIties, etc (see instructions) I 12 I First five yearS.Ifthe 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 . . . . 14 15 16a 17a 18 Public support percentage for 2015 (line 6, column lelded by line 1 1, column 14 Public support percentage for 2014 Schedule A, Part II, line 14 15 33 1/3% support test?2015.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and Stop here.The organization qualifies as a publicly supported organization 33 1/3% support test?2014.1fthe organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 10%-facts-and-circumstances test?2015.Ifthe organization did not check a box on line 13, 16a, or 16b, and line 14 IS 10% or more, and ifthe 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 10%-facts-and-circumstances test?2014.Ifthe organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 IS 10% or more, and ifthe 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 I Private foundation.Ifthe 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) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only If you checked the box on Ine 9 of Part I or If the organIzatIon faIIecl to quaIIfy under Part II. If the organIzatIon falls to quaIIfy under the tests Isted below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) 1 73 8 GIfts, grants, contrIbutIons, and membershIp fees recered (Do not Include any "unusual grants Gross receIpts from admIssIons, merchandise sold or serVIces performed, or furnIshed In any actIVIty that Is related to the organIzatIon's tax?exempt purpose Gross receipts from actIVItIes that are not an unrelated trade or busmess under sectlon 513 Tax revenues leVIed for the organIzatIon's bene?t and eIther paId to or expended on Its behalf The value ofserVIces or furnIshed by a governmental unIt to the organIzatIon WIthout charge Total. Add Ines 1 through 5 Amounts Included on lInes 1, 2, and 3 recered from dIsqualIerd persons Amounts Included on Ines 2 and 3 recewed from other than dIsqualIerd persons that exceed the greater of $5,000 or 1% of the amount on Ine 13 for the year Add Ines 7a and 7b Public support. (Subtract Ine 7c from Ine 6 (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total 626,430 504,995 373,585 469,963 459,509 2,434,482 5,571 4,053 25,245 4,543 6,925 46,337 632,001 509,048 398,830 474,506 466,434 2,480,819 10,000 1,500 2,250 13,750 10,000 1,500 2,250 13,750 2,467,069 Section B. Total Support Calendar year (or fiscal year beginning inAmounts from Ine 6 Gross Income from Interest, dIVIdends, payments recewed on securItIes loans, rents, royaltIes and Income from SImIlar sources Unrelated busmess taxable Income (less sectIon 511 taxes) from busmesses achIred after June 30,1975 Add Ines 10a and 10b Net Income from unrelated busmess actIVItIes not Included In Ine 10b, whether or not the busmess 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 Ines 9,10c, 11, and 12 (a)201 1 (b)2012 (c)2013 (d)2014 (e)2015 (f otal 632,001 509,048 398,830 474,506 466,434 2,480,819 358 426 345 1,129 358 426 345 1,129 632,359 509,474 399,175 474,506 466,434 2,481,948 First five years.Ifthe Form 990 Is forthe organIzatlon's ?rst, second, thIrd, fourth, or ?fth tax year as a sectIon 501(c)(3) organIzatIon, check thIs box and stop here Section C. Computation of Public Support Percentage Pl? 15 16 PubIIc support percentage for 2015 ( Ine 8, column dIVIded by Ine 13, column PublIc support percentage from 2014 Schedule A, Part Ine 15 15 99 400 16 85 600 Section D. Computation of Investment Income Percentage 17 18 Investment Income percentage for 2015 ( Ine 10c, column dIVlded by Ine 13, column Investment Income percentage from 2014 Schedule A, Part Ine 1/3?/o support tests?2015.1fthe organIzatIon dId not check the box on Ine 14, and Ine 15 Is more than 33 and Ine 17 IS not more than 33 check thIs box and stop here. The organIzatIon qualIers as a pubIIcly supported organlzatIon 33 1/30/0 support tests?2014.1fthe organIzatIon dId not check a box on Ine 14 or Ine 19a, and Ine 16 Is more than 33 1/3% and Ine 20 18 Is not more than 33 check thIs box and stop here.The organIzatIon as a pubIIcly supported organIzatIon Private foundation.Ifthe organIzatlon dId not check a box on Ine 14, 19a, or 19b, check thIs box and see InstructIons PIV Schedule A (Form 990 or 990-EZ) 2015 ScheduleA (Form 990 or990?EZ)2015 Page4 Supporting Organizations (Complete only ifyou checked a box on line 1 1 of PartI If you checked 11a of Part I, complete Sections A and Ifyou checked 1 lb of Part I, complete Sections A and Ifyou checked 1 1c ofPart I, complete Sections A, D, and Ifyou checked 1 1d of Part I, complete Sections A and D, and complete Part V) Section A. All Supporting Organizations Yes No 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 desrgnated If desrgnated by class or purpose, describe the de5ignati0n If historic and continumg relationship, explain 1 2 Did the organization have any supported organization that does not have an IRS determination ofstatus under section 509(a)(1) or If "Yes," explain in Part VI how the organization deteimined that the supported Oiganization was described in section 2 509(a)(1) 0i (2) 3a Did the organization have a supported organization described In section 501(c)(4), (5), or If "Yes," answer and below 3a 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 3b Did the organization ensure that all support to such organizations was used excluswely for section 170(c)(2)(B) purposes? 3?3 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 11a or 11b in Part I, answer and below 4a 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 Giganization had such control and dis Cietion despite being controlled or superwsed 4b by or in connection its suppOited organizations Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3)and509(a)(1)or(2)? 4 If "Yes,? explain in Part VI what controls the organization us ed to ensure that all support to the foreign supported organization was used excluswely for section 170(c)(2)(B) purposes 5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,? ans wer and below (if applicable) Also, prowde detail in Part VI, including the names and EIN numbers of the suppoited organizations added, substituted, or removed, (ii) the reasons for each such action, the authority under the organization's organizmg document authorizmg such action, and (iv) how the action was accomplished (such as by amendment to the organizmg document) 53 Type I or Type II only. Was any added or substituted supported organization part ofa class already de5ignated in the organization?s organizmg document? 5b Substitutions only. Was the substitution the result of an event beyond the organization?s control? 5c 6 Did the organization prowde support (whether in the form of grants or the ofserVIces orfaCIlities) to anyone other than its supported organizations, indiViduals that are part ofthe charitable class benefited by one or more of its supported organizations, or other supporting organizations that also support or benefit one or more ofthe filing organization?s supported organizations? If "Yes,?prowde detail in Part VI. 5 7 Did the organization prowde a grant, loan, compensation, or other Similar payment to a substantial contributor (defined in IRC a family member ofa substantial contributor, or a 35?percent controlled entity With regard to a substantial contributor? If "Yes,? complete Part1r of Schedule (Form 990) 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes,? complete Part II of Schedule (Form 990) 3 9a 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 (otherthan foundation managers and organizations described in section 509 or If "Yes,?prowde detail in Part VI. 93 Did one or more disqualified persons (as defined in line hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes,?piowde detail in Part VI. 9b Did a disqualified person (as defined in line have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes,?piowde detailin Part VI. 9c 10a Was the organization subject to the excess busmess holdings rules 4943 because 4943(f) (regarding certain Type II supporting organizations, and all Type non?functionally integrated supporting organizations)? If "Yes,? ans wei below 103 Did the organization have any excess busmess holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess buSiness holdings) 10b 11 Has the organization accepted a gift or contribution from any of the followmg persons? a A person who directly or indirectly controls, either alone or together With persons described in and below, the governing body ofa supported organization? 11a A family member ofa person described in above? 11b A 35% controlled entity ofa person described in or above?If "Yes?to a, b, or c, provrde detail in Part VI 11c Schedule A (Form 990 or 990-EZ) 2015 ScheduleA (Form 990 or990-EZ)2015 Page5 Supporting Organizations (continued) Section B. Type I Supporting Organizations Yes No 1 Did the directors, trustees, or membership ofone or more supported organizations have the powerto regularly app0int or elect at least a majority ofthe 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, supervrsed, or controlled the organization?s If the organization had more than one supported organization, des cribe how the powers to appornt and/or remove directors or trustees were allocated among the supported organizations and what conditions or res trictions, if any, applied to such powers during the tax year 1 2 Did the organization operate for the benefit ofany supported organization other than the supported organization(s) that operated, superVIsed, or controlled the supporting organization? If "Yes,?explain in Part VI how provrding such benefit carried out the purposes of the supported organization(s) that operated, supervrs ed or controlled the supporting organization 2 Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority ofthe directors or trustees ofeach 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) 1 Section D. All Type Supporting Organizations Yes No 1 Did the organization prowde to each ofits supported organizations, by the last day ofthe fifth month ofthe organization?s tax year, (1) a written notice describing the type and amount ofsupport prowded during the prior tax year, (2) a copy ofthe Form 990 that was most recently filed as ofthe date of notification, and (3) copies of the organization's governing documents in effect on the date of notification, to the extent not preVIously prowded? 1 2 Were any ofthe organization's officers, directors, or trustees either appomted 0r elected by the supported organization(s) or (ii) servmg on the governing body ofa supported organization? If explain in Part VI how the organization maintained a close and continuous working relationship With the 2 supported organizati0n(s) 3 By reason ofthe relationship described in (2), did the organization?s supported organizations have a Significant mice in the organization's investment 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 3 Section E. Type 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 The organization is the parent of each of its supported organizations Complete line 3 below The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) 2 ActIVItIes Test Answer and below. Yes N0 a Did substantially all ofthe organization?s actiwties during the tax year directly further the exempt purposes of the supported organizati0n(s) to which the organization was responswe? If "Yes," then in Part VI identify those supported organizations and explain how these directly furthered their exempt purposes, how the organization was responsrve to those supported organizations, and how the organization determined that these cons tituted subs tantially all of its 23 Did the actIVIties described in 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 posrtion that its supported organization(s) would have engaged in these but for the organization?s involvement 2b 3 Parent ofSupported rganizations Answer and below. a Did the organization have the power to regularly app0int or elect a majority ofthe officers, directors, ortrustees of each ofthe supported organizations? Provrde details in Part VI 3a Did the organization exerCIse a substantial degree ofdirection overthe polimes, programs and actiwties ofeach of its supported organizations? If ?Yes,? describe in Part VI the role played by the organization in this regard 3b Schedule A (Form 990 or 990-EZ) 2015 ScheduleA (Form 990 or990-EZ)2015 Page6 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov 20, 1970 See instructions. All other Type non?functionally integrated supporting organizations must complete Sections A through (B) Current Year Section A - Adjusted Net Income (A) Pr'orYear (opuonal) Net short?term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3 DepreCIation and depletion Portion ofoperating expenses paid or incurred for production or collection of 6 gross income or for management, conservation, or maintenance of property held for production of income (see instructions) at 7 Other expenses (see instructions) 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) (B) Current Year Section - Minimum Asset Amount (A) Pr'orYear (optmnal) Aggregate fair market value ofall non-exempt-use assets (see instructions for short tax year or assets held for part of year) 1 Average value of securities 1a Average cash balances 1b Fair market value of other non?exempt?use assets 1c Total (addlines 1a,1b,and 1c) 1d Discount claimed for blockage or other factors (explain in detail in Part VI) AchISItion indebtedness applicable to non?exempt use assets 2 Subtract line 2 from line 1d Cash deemed held for exempt use Enter 1?1/2% ofline 3 (for greater amount, see instructions) Net value of non?exempt?use assets (subtract line 4 from line 3) Multiply line 5 by 035 Recoveries of prior?year distributions @Hmmh Minimum Asset Amount (add line 7 to line 6) Section - Distributable Amount CurrentYear Adjusted net income for prior year (from Section A, line 8, Column A) Enter 85% ofline 1 Minimum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or line 3 Income tax imposed in prior year Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 NI Check here if the current year is the organization's first as a non?functionally?integrated Type supporting organization (see instructions) Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 2015 Page 7 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section - 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 ofincome from actIVIty 3 Administrative expenses paid to accomplish exempt purposes ofsupported organizations Current Year 4 Amounts paid to achIre exempt?use assets 5 Qualified set?aSIde amounts (priorIRS 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 respon5ive (prowde details in Part VI) See instructions 9 Distributable amount for 2015 from Section C, line 6 10 Line 8 amount diVided by Line 9 amount Section - Distribution Allocations (see instructions) 0) Excess Distributions (ii) Underdist ributions Distributable Pre-2015 Amount for 2015 1 Distributable amount for 2015 from Section C, line 6 2 Underdistributions, if any, for years prior to 2015 (reasonable cause reqUIred-?see instructions) 3 Excess distributions carryover, ifany, to 2015 From 2013. From 2014. Total of lines 3a through 9 Applied to underdistributions of prior years Applied to 2015 distributable amount i Carryoverfrom 2010 not applied (see instructions) Remainder Subtract lines 39, 3h, and 3i from 3f 4 Distributions for 2015 from Section D, line 7 a Applied to underdistributions ofprior years Applied to 2015 distributable amount Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years priorto 2015, ifany Subtract lines 39 and 4a from line 2 (ifamount greater than zero, see instructions) 6 Remaining underdistributions for 2015 Subtract lines 3h and 4b from line 1 (ifamount greater than zero, see instructions) 7 Excess distributions carryover to 2016. A dd lines 3] and 4c 8 Breakdown ofline 7 Excess from 2013. D. From 2014. From 2015. Schedule A (Form 990 or 990-EZ) (2 0 1 5) ScheduleA (Form 990 or990-EZ)2015 Pages Supplemental Information. Provnde the explanations reqwred by Part II, We 10; Part II, line 17a or 17b; Part line 12; Part IV, Section A, lines 9a, 9b, 11a, 11b, and 11c; Part IV, B, Imes 1 and 2; Part IV, Section C, We 1; Part IV, Section D, lines 2 and 3; Part IV, E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, llne 1e; Part Section D, lines 5, 6, and 8; and Part V, Section E, Ilnes 2,5, and 6. Also complete part for any additional Information. (See Facts And Circumstances Test Return Reference Explanation Schedule A (Form 990 or 990-EZ) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493100002207 SCHEDULE Political Campaign and Lobbying Activities (Form 990 or For Organizations Exempt From Income Tax Under section 501(c) and section 527 2 1 5 990' EZ) PComplete if the organization is described below. PAttach to Form 990 or Form 990-EZ. PInformation about Schedule (Form 990 or 990-EZ) and its instructions is at Open to Public Department ofthe [form990. Inspection Treasury Internal Revenue SerVIce If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 99042, Part V, line 46 (Political Campaign Activities), then a Section 501(c)(3) organizations Complete Parts I-A and Do not complete Part I-C 0 Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and below Do not complete Part I-B a Section 527 organizations Complete Part I-A only If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 99042, Part VI, line 47 (Lobbying ActIVIties), then 0 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part 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 99042, Part V, line 35c (Proxy Tax) (see separate instructions), then 0 Section 501(c)(4), (5), or (6) organizations Complete Part Name of the organization JOHN MACIVER INSTITUTE FOR PUBLIC POLICY INC Employer identification number 26?2639114 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Prowde a description of the organization?s direct and indirect political campaign actIVIties in Part IV 2 Political expenditures 3 Volunteer hours Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount ofany exuse tax incurred by the organization under section 4955 2 Enter the amount ofany eXCIse tax incurred by organization managers under section 4955 3 Ifthe organization incurred a section 4955 tax, did it file Form 4720 forthis year? Yes No 4a Was a correction made? Yes No If"Yes," describe in Part IV Complete if the organization is exempt under section 501(c), except section 501(c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function actIVIties 2 Enter the amount ofthe 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 1 L, line 17b 4 Did the filing organization fiIeForm 1120-POL for this year? Yes No Enter the names, addresses and employer identification number (EIN) ofall 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 enterthe amount of political contributions received that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) Ifadditional space is needed, prowde information in Part IV Name Address Amount paid from filing organization?s funds If none, enter Amount of political contributions received and and directly delivered to a separate political organization Ifnone, enter 6 For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. Cat No 500845 Schedule (Form 990 or 990-EZ) 2015 ScheduleC (Form 990 or990?EZ)2015 Page2 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) Check ifthe organization checked box A and "limited control" prowsions apply . . . . Filing Af?liated Limits on Lobbying Expenditures organization-s group totals (The term "expenditures" means amounts paid or incurred.) totals Total lobbying expenditures to In?uence public opinion (grass roots lobbying) Total lobbying expenditures to In?uence a legislative body (direct lobbying) 1a Total lobbying expenditures (add llnes 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount Enter the amount from the followmg table In both columns If the amount on line 1e, column or is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on line 1e 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 if) 9 Subtract line lg from line 1a Ifzero or less, enter i Subtract line 1ffrom line 1c If zero or less, enter Ifthere is an amount other than zero on either line 1h or line 1i, did the organization ?le Form 4720 reporting section 491 1 tax for thIS year? _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.) Lobbying Expenditures During 4-Year Averaging Period calendar year (or ?scal year (a)2012 (b)2013 (c)2014 (d)2015 Total beginning In) 2a Lobbying nontaxable amount 96,072 91,190 187,262 Lobbying amount 280,893 (150% of line 2a, column(e)) Total lobbying expenditures Grassroots nontaxable amount 24,018 22,798 46,816 Grassroots ceiling amount 70,224 (150% of line 2d, column Grassroots lobbying expenditures Schedule (Form 990 or 990-EZ) 2015 ScheduleC (Form 990 or990-EZ)2015 Page3 Part II-B 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 [Ines 1a through lI below, prowde In Part detailed des cuptron of the actIVIty No Amount 1 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? PaId staff or management (Include compensation In expenses reported on lInes 1c through 1i)? Media advertIsements? Mallings to members, legIslators, or the publIc? PublIcatIons, or published or broadcast statements? Grants to other organIzatIons for lobbyIng purposes? 9 DIrect contact WIth legIslators, theIr staffs, government offICIals, or a legislatIve body? Rallies, demonstratIons, seminars, conventIons, speeches, lectures, or any Similar means? i Other actIVItIes? Total Add lInes 1c through 1i 2a the actIVItIes In line 1 cause the organizatIon to be not descrIbed In sectIon 501(c)(3)? If"Yes," enter the amount of any tax Incurred under sectIon 4912 If"Yes," enter the amount ofany tax Incurred by organIzatIon managers under schon 4912 Ifthe fIlIng organization Incurred a section 4912 tax, dId It ?le Form 4720 forthIs year? Yes Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). 1 Were substantIally all (90% or more) dues received nondeducthle by members? 2 the organIzatIon make only In?house lobbyIng expenditures of$2,000 or less? 3 the organIzation agree to carry over lobbying and polItIcal expenditures from the prIor year? Yes No 1 2 3 Part Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either BOTH Part lines 1 and 2, are answered "No" OR Part line 3, is answered ?Yes." 1 Dues, assessments and amounts from members 1 2 Schon 162(e) nondeducthle lobbying and polItIcal expendItures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year 23 Carryoverfrom last year 2b Total 2c 3 Aggregate amount reported In sectIon 6033(e)(1)(A) notices of nondeducthle sectIon 162(e) dues 3 4 Ifnotices were sent and the amount on lIne 2c exceeds the amount on lIne 3, what portIon ofthe excess does the organIzatIon agree to carryover to the reasonable estimate of nondeducthle lobbying and po ItIca expenditure next year? 4 Taxable amount oflobbyIng and politIcal expendItures (see Instructions) 5 Supplemental Information Prowde the descrIptIons reqUIred for Part l?A, line 1, Part l?B, lIne 4, Part l?C, lIne 5, Part (affiliated group Ist), Part lines 1 and 2 (see Instructions), and Part lIne 1 Also, complete thIs part for any addItIonal InformatIon Return Reference Explanation Schedule (Form 990 or 990EZ) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493100002207 TY 2015 Averaging Attachment Name: JOHN MACIVER INSTITUTE FOR PUBLIC POLICY INC EIN: 26- 2639114 Explanation: LOBBYING EXPENSES WERE ZERO FOR 2011, 2012, 2013, AND 2014 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493100002207 SCHEDULE . . OMB No 1545-0047 Supplemental FinanCIal Statements (Form 990) Complete if the organization answered "Yes," on Form 990, 2 1 5 Part IV, line 6, 7, B, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Department of the Attach to Form 990. Open to Public Treasury Information about Schedule (Form 990) and its instructions is at Inspection Internal Revenue Serwce Name of the organization Employer identification number JOHN MACIVER FOR PUBLIC POLICY INC 26-2639114 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered ?Yes" on Form 990, Part IV, line 6. a Donor adVIsed funds Funds and other accounts Total number at end of year Aggregate value ofcontributions to (during year) Aggregate value ofgrants from (during year) Aggregate value at end ofyear 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 excluswe legal control? Yes No 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 impermissmle private benefit? I?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 ofland for public use (e recreation or education) Preservation ofan historically Important land area Protection of natural habitat Preservation ofa certified historic structure Preservation ofopen space Complete lines 2a through 2d ifthe organization held a qualified conservation contribution In the form ofa conservation easement on the last day of the tax year Held at the End of the Year Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b Number ofconservation easements on a certified historic structure Included In 2c Number ofconservation easements Included In achIred after 8/17/06, and not on a historic structure listed In the National Register 2d umber ofconservation easements modified, transferred, released, or terminated by the organization during the tax year Number ofstates 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 ofthe conservation easements it holds? Yes No Staffand volunteer hours devoted to monitoring, inspecting, handling ofVIolations, and enforcmg conservation easements during the year Amount of expenses Incurred In monitoring, Inspecting, handling ofVIolations, and enforCIng conservation easements during the year Does each conservation easement reported on line 2(d) above satisfy the reqUIrements ofsection 170(h)(4) (B)(i)and section I?Yes In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, ifapplicable, the text ofthe 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. 1a Ifthe organization elected, as permitted under SFAS 1 16 (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, prowde, in Part the text ofthe footnote to its finanCIal statements that describes these items Ifthe organization elected, as permitted under SFAS 1 16 (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, prowde the followmg amounts relating to these items Revenue included on Form 990, Part line 1 (ii)Assets includedin Form 990,PartX 2 Ifthe organization received or held works ofart, historical treasures, or otherSImilar assets forfinanCIal gain, prOVIde the followmg amounts reqUIred to be reported under SFAS 1 16 (A SC 958) relating to these items a Revenueincluded on Form '3 Assets included in Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. at 5 2 2 83 Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (contmued) 3 the organIzatIon?s achISItIon, acceSSIon, and other records, check any ofthe followmg that are a 5IgnIfIcant use of Its collectIon Items (check all that apply) a PublIc ethbItIon Loan or exchange programs '3 Other Scholarly research PreservatIon forfuture generatIons 4 a descrIptlon 0f the organIzatIon?s collectIons and explaIn how they furtherthe organIzatIon's exempt purpose In Part 5 DurIng the year, dId the organIzatIon so ICIt or recere donatlons ofart, hIstorIcal treasures or other assets to be sold to raIse funds rather than to be maIntaIned as part ofthe organIzatIon?s collectIon? Yes No Escrow and Custodial Arrangements. Complete If the organIzatIon answered ?Yes" on Form 990, Part IV, ?me 9, or reported an amount on Form 990, Part X, Ine 21. 1a Is the organIzatIon an agent, trustee, custodIan or other IntermedIary for contrIbutIons or other assets not Included on Form 990,Part X7 I?Yes If "Yes," explaIn the arrangement In Part and complete the followmg table Amount BegInnIng balance 1c AddItIons durIng the year 1d DIstrIbutIons durIng the year 1e EndIng balance 1f 2a the organIzatIon Include an amount on Form 990, Part X, lIne 21, for escrow orcustodlal account Yes No If"Yes," explaIn the arrangement In Part Check here Ifthe explanatlon has been prOVIded In Part . . . . . . . . Endowment Funds. Complete If the organIzatIon answered ?Yes" to Form 990, Part IV, IIne 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng ofyear balance ontrIbutIons Net Investment earnIngs, gaIns, and losses (1 Grants or scholarshIps Other expendItures for and programs AdmInIstratIve expenses 9 End ofyear balance 2 the estImated percentage ofthe current year end balance (IIne lg, column held as Board deSIgnated or quasI?endowment Permanent endowment TemporarIIy restrIcted endowment The percentages on lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon ofthe organIzatIon that are held and admInIstered forthe organIzatIon by Yes No (i)unre atedorganIzatIons . . . . . . . . . . . . . . . . . 3a(i) 3a(ii) (ii) related organIzatIons . . . . . . . . . . . . . . If"Yes" on are the related organIzatIons Isted as reqUIred on Schedule . . . . . . . . . 3b 4 DescrIbe In Part the Intended uses ofthe organIzatIon's endowment funds Land, Buildings, and Equipment. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, IIne 11a.See Form 990, Part X, IIne 10. of property Cost or other Accumulated (d)Book value (Investment) Cost or other ba5Is (c)depreCIatIon (other) 1a Land Leasehold Improvements EqUIpment eOther20,135 18,024 2,111 Total.Add Ines 1a through 1e(Column mustequal Form 990, PartX, column (B), Ime 10(c2,111 Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page3 Investments?Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description of security or category (b)Book value (c)Method of valuation (including name ofsecurity) Cost or end-of-year market value (1)FinanCIa derivatives (2)Closely?held eqmty interests (3)Other Total. (Column must equal Form 990, Part X, col (B) line 12) Investments?Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line llc-See Form 990 Part line 13_ Description ofinvestment Book value Method ofvaluation Cost or end-of- ear market value Total. (Column (17) must equal Form 990, Part X, col (B) line 13) Other Assets. Corn lete ifthe or anization answered 'Yes' on Form 990 Part IV line 11d See Form 990 Part line 15 a Descri tion Book value Total. Columnbmust ualF0im990,PaitX,colBline15 . . . . . . . . . . .b Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line lie or 111?. See Form 990, Part X, line 25. 1_ Description ofliability Book value Federal income taxes ACCRUED COMPENSATION 4,059 CREDIT CARD PAYABLE 3,960 ACCOUNTS PAYABLE 1,614 Total. (Column must equal Form 990, Part X, col (B) line 25) 9,63 3 2. Liability for uncertain tax pOSItions In Part provide the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740) Check here ifthe text ofthe footnote has been provided in Part Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organization answered 'Yes' on Form 990, Part IV, IIne 12a. 5 Total revenue, gaIns, and other support per audited fInanCIal statements . . . . . . . 1 Amounts Included on Me 1 but not on Form 990, Part Me 12 Net unrealized gaIns (losses) on investments . . . . 2a Donated serVIces and use of faCIlities . . . . . . . . . 2b Recoveries ofprior year grants . . . . . . . . . . . 2c Other(Describe In Part . . . . . . . . . . . . 2d Add Ines 2a through Subtract line 2efrom Amounts included on Form 990, Part lIne 12, but not on IIne 1 Investment expenses notincluded on Form 990,Part 7b . 4a Other(DescrIbe In Part . . . . . . . . . . . 4b AddlInes4aand4b . . . . . . . . . . . . . . . . . . . . 4c Total revenue Add Ines 3and 4c. (ThIs must equal Form 990, PartI, line 12) . . . . 5 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organization answered 'Yes' on Form 990, Part IV, IIne 12a. 5 Total expenses and losses per audIted fInanCIal statements . . . . . . . . . . . 1 Amounts Included on line 1 but not on Form 990, Part IX, IIne 25 Donated serVIces and use Prior year adjustments . . . . . . . . . . . . 2b Other losses . . . . . . . . . . . . . . . . 2c Other (Describe In Part . . . . . . . . . . . . 2d Add lInes 2a through SubtractlIne 2e from line Amounts Included on Form 990, Part IX, Me 25, but not on line 1: Investment expenses not Included on Form 990, Part line 7b . . 4a Other (DescrIbe In Part . . . . . . . . . . . . 4b AddlInes Totalexpenses AddlInes 3and 4c. (This must equalForm 990,PartI,line18Supplemental Information the descrIptions reqUIred for Part II, lInes 3, 5, and 9, Part Ines 1a and 4, Part IV, lInes 1b and 2b, Part V, line 4, Part X, Me 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 Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page5 Supplemental Information (continued) Return Reference Explanation Schedule (Form 990) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493100002207 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ ?0 1545?0047 (Form 990 or . 2 1 990_ E2) Complete to prowde 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. Open to P_ub ic Department ofthe Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Inspection reas Internal Revenue SerVIce Name of the organization Employer identification number JOHN MACIVER INSTITUTE FOR PUBLIC POLICY INC 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990 - THE JOHN MACIVER INSTITUTE FOR PUBLIC POLICY, INC WAS ESTABLISHED TO ADVANCE THE IDEA THAT INDIVIDUAL FREEDOM, LIMITED GOVERNMENT, AND PERSONAL RESPONSIBILITY ARE THE BEST PRACTICE FOR MISSION THE DEVELOPMENT OF EFFECTIVE PUBLIC POLICY IN WISCONSIN FORM 990, PAGE 6, A COPY OF THE FORM 990 IS PROVIDED TO THE BOA RD OF DIRECTORS TO REVIEW PRIOR TO FILING PART VI, LINE 1 1 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PAGE 6, THE PRESIDENT REVIEWS THE AGENDA PRIOR TO MEETINGS TO DETERMINE WHETHER ANY CONFLICTS OF PART VI, LINE 120 INTEREST EXIST IF ANY CONFLICTS EXIST, THOSE MEMBERS REFRAIN FROM DISCUSSIONS AND VOTING ON THE MATTER FORM 990, PAGE 6, COMPENSATION OF THE PRESIDENT IS DETERMINED BY INDEPENDENT PERSONS USING OUTSIDE SOURCES PART VI, LINE 15A HAT PROVIDE COMPARABLE SA LA RY DATA FROM COMPARABLE ORGANIZATIONS 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PAGE 6, THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENT, CONFLICTS OF INTEREST POLICY, AND PART VI, LINE 19 FINANCIAL STATEIVIENTS AVAILABLE TO THE PUBLIC, HOWEVER THE BOARD OF DIRECTORS WOULD CONSIDER IF REQUESTED FORM 990, PA RT XI, INCREASE IN PREPAID RENT 151 INCREASE ACCRUED COMPENSATION -790 INCREASE IN ACCOUNTS PAYABLE - LINE 9 214 TOTAL -853