Form 990 OMB No 1545-0047 Return of Organization Exempt From Income Tax 20016 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 Treasury Internal Revenue Service A For the 2016 calendar year, or tax year beginning B Check if applicable ❑ Address change , 2016 , and ending Doing business as Number and street (or P 0 box if mail is not delivered to street address) ❑ Name change ❑ Initial return , 20 D Employer identification number C Name of organization 1851 Center for Constitutional Law 27-1636436 E Telephone number Room/suite ( 614) 340-9817 122 E . Main Street ❑ Final return/terminated City or town, state or province, country, and ZIP or foreign postal code G Gross receipts $ ❑ Amended return Columbus, Ohio 43215 ❑ Application pending F Name and address of principal officer H(b) Are all subordinates included? El Yes ❑ No If "No," attach a list (see instructions) 122 E . Main Street - Columbus, Ohio 43215 ❑ 501 (c)(3) I Tax-exem pt status J Website : ^ K Form of oraanization n Corporation n Trust ) I (insert no) ❑ 4947(a)(1( or ❑ 501(c ( 901,799 H(a) Is this a group return for subordinates? El Yes ❑ No Maurice A. Thompson ❑ 527 H(c) Group exemption number ^ n Association n Other ^ L Year of formatio n M State of legal domicile Summary 1 E s 0 cd a 2 3 4 5 6 7a b Briefly describe the organization's mission or most significant activities -------- ----------------------------------------------------------To defend constitutional nghts_and human rights through legal action -- - ------------------ --------------------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------Check this box ^ ❑ if the organization discontinued its operations or disposed of more than 25% of its net assets. . . . . 3 4 Number of voting members of the governing body (Part VI, line 1 a) . . . . 4 3 Number of independent voting members of the governing body (Part VI, line 1 b) . . . . calendar year 2016 (Part V, line 2a) . . . 5 employed in number of Total individuals 1 . . . 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 7b Net unrelated business taxable income from Form 990-T, line 34 Prior Year C 41 C%J V.9^ 24 X W 8 9 10 11 12 13 14 15 16a b 17 18 19 Contributions and grants (Part VIII, line 1 h) . . . Program service revenue (Part VIII, line 2g) 4, an VIII, column (A), Investment Income (Part Other revenue (Part VIII, column (A), line 5, ' d, 8pf , 10c, a lne 2) ual Part V.TI olumn Total revenue-add lines 8 throu g h 11 ( ust 1 . O -(Q, Ilnes 1 Grants and similar amounts paid (Pa X, col rfi^i =4) Benefits paid to or for members (Part IX, yoI n 5-10) Salaries, other compensation, employee benefits Professional fundraising fees (Part IX, column (A), llney9 P Total fundraising expenses (Part IX, column (D), Ilne 25) ------ - ------------. . Other expenses (Part IX, column (A), lines 11a-11 d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses Subtract line 18 from line 12 Current Year 88,444 901,799 88,444 901,799 93,878 107,433 ;k ; ^.; 48,572 142,450 -54,006 Beginning of Current Year 9 20 d <-. 21 zi 22 liaM . Total assets (Part X, line 16) . . . . . Total liabilities (Part X, line 26) . . Net assets or fund balances. Subtract line 21 from line 20 . . 47,696 155,129 746,670 End of Year 135,269 881,939 135, 269 881,939 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 an officer) is based on all information of which preparer has any knowledge on of pre arer (ot true, correct , and complete D Sign Here Sig ^ ure ^r ^%' /4Ln4 /^ _-r /.J • l Paid Preparer Use Only For Paperwork Reduction Act Notice, see the separate instructions. Form990(2016) 1851 Center for Constitutional Law IMM Statement of Program Service Accomplishments 27-1636436 Page 2 ❑ Check if Schedule 0 contains a response or n ote to any line in this Part III 1 Briefly describe the organization's mission To defend human riahts and constitutional rights 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 No ❑ Yes 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? If "Yes," describe these changes on Schedule 0 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are 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 $ including grants of $ ) (Revenue $ 4b (Code ) (Expenses $ including grants of $ ) (Revenue $ 4c (Code ) (Expenses $ including grants of $ ) (Revenue $ 4d Other program services (Describe in Schedule O ) including grants of $ (Expenses $ 4e Total program service expenses UYA ) (Revenue $ Form 99 0 (2016) 27-1636436 Page 3 Form990(2016) 1851 Center for Constitutional Law Checklist of Required Schedules Yes No Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation) ? If "Yes, " I complete Schedule A I X 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2 X 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 1 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 11 5 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 Ill 6 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 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes, " complete Schedule D, Part II 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets' "Yes, " complete Schedule D, Part 1 3 X 4 X 5 X 6 X 7 X 8 X 9 X 10 X If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or 9 debt negotiation services? If "Yes, " complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in temporarily restricted 10 endowments, permanent endowments, or quasi-endowments' If "Yes, " complete Schedule D, Part V If the organization's answer to any of the following questions is 'Yes," then complete Schedule D, Parts VI, 11 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 11a X 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 11b X 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 11c X d 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 11d X e Did the organization report an amount for other liabilities in Part X, line 25' If "Yes, " complete Schedule D, Part X Ile X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses If "Yes, " complete Schedule D, Part X the organization's liability for uncertain tax positions under FIN 48 (ASC 740) Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, " complete 11f X Schedule D, Parts XI and XII Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 12a X 12b X 13 X 14a X 12a b If "Yes, "complete Schedule E 13 Is the organization a school described in section 170(b)(1)(A)(n)' 14a Did the organization maintain an office, employees, or agents outside of the United States? Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, b fundraising, business, investment, and program service activities outside the United States, or aggregate 14b X 15 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 11 and IV 15 X 16 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 111 and IV 16 X 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 11e' If "Yes, " complete Schedule G, Part I (see instructions) 17 X 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 11 18 X 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 111 19 X foreign investments valued at $100,000 or more? 19 UYA If "Yes, " complete Schedule F, Parts 1 and IV Form 990 (2016) Fort 990(2016) 1851 Center for Constitutional Law 27-1636436 Page 4 Checklist of Re q uired Schedules (continued) Yes 20a b Did the organization operate one or more hospital facilities? If "Yes, " complete Schedule H 20a If "Yes," to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b No X Did the organization report more than $5,000 of grants or other assistance to any domestic organization or 21 domestic government on Part IX, column (A), line 1? If "Yes, " complete Schedule 1, Parts I and 11 21 X 22 X 23 X through 24d and complete Schedule K If "No, " go to line 25a 24a X b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b X 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 X Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year? 24d X 25a X 25b X 26 X 27 X 28a X Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on 22 Part IX, column (A), line 2' If "Yes, " complete Schedule 1, Parts 1 and 111 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? 24 a If "Yes, " complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002 d 25a If "Yes, "answer lines 24b 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 Is this organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ' If "Yes, " complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any 26 current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes, " complete Schedule L, Part 11 _ Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, 27 substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons' 28 If "Yes, " complete Schedule L, Part 111 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 A current or former officer, director, trustee, or key employee? If "Yes, " complete Schedule L, Part IV b A family member of a current or former officer, director, trustee, or key employee? If "Yes, " complete Schedule L, Part IV 28b X 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 X 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes, " complete Schedule M 29 X 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified 30 X 31 X 32 X 33 X or IV, and Part V, line 1 34 X Did the organization have a controlled entity within the meaning of section 512(b)(13)? 35a X conservation contributions? If "Yes, " complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes, " complete Schedule N, 31 Part 1 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, " complete Schedule N, 32 Part 11 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations 33 sections 301 7701-2 and 301 7701-3' If "Yes, " complete Schedule R, Part 1 Was the organization related to any tax-exempt or taxable entity? If "Yes, " complete Schedule R, Part Il, Ill, 34 35 a b 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)? 36 Section 501(c )( 3) organizations . If "Yes," complete Schedule R, Part V, line 2 related organization? If "Yes, ", complete Schedule R, Part V, line 2 37 3515 Did the organization make any transfers to an exempt non-charitable 36 X 37 X 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 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and 19' Note. All Form 990 filers are req uired to com p lete Schedule 0 UVA 38 X Form 990 (2016) Page 5 Form 990 (2016) 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 0 Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable o lb Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable . . . Did the organization comply with backup withholding rules for reportable payments to vendors and la b c reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax 2a Statements, filed for the calendar year ending with or within the year covered by this return employment tax returns? all required federal organization file the on line 2a, did least one reported If at is Note . If the sum of lines la and 2a is greater than 250, you may be required to a-file (see instructions) . 2a b . . ° 1c . ✓ . 2b . 3a ✓ 3b ✓ 4a ✓ Did the organization have unrelated business gross income of $1,000 or more during the year? b 4a If "Yes," has it filed a Form 990-T for this year'? If "No" to line 3b, provide an explanation in Schedule 0 . . At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial . . . . . . . . . . . . . account)? . . . . . b 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). b Was the organization a party to a prohibited tax shelter transaction at any time during the tax year'? . . . Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? . . . . . . . If "Yes" to line 5a or 5b, did the organization file Form 8886-T'? Does the organization have annual gross receipts that are normally greater than $100,000, and did the . . . organization solicit any contributions that were not tax deductible as charitable contributions'? . If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 7 a . . . . . . . . . . . . . . . . . 5a 5b 5c ✓ ✓ 6a ✓ 6b Organizations that may receive deductible contributions under section 170(c). Did the organization receive a paymen t in excess o f $75 ma d e pa rtl y as a c ontribution and p artl y for g oods and services provided to the payor? . . . . . . . . . If "Yes," did the organization notify the donor of the value of the goods or services provided'? . . . . . Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was . . . . . . . . . . . . . . required to file Form 8282? . . . . . . 7d during the year . filed of Forms 8282 d If "Yes," indicate the number 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? h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? Sponsoring organizations maintaining donor advised funds . Did a donor advised fund maintained by the 8 . . . sponsoring organization have excess business holdings at any time during the year? . . advised funds. Sponsoring organizations maintaining donor 9 . . a Did the sponsoring organization make any taxable distributions under section 4966 person? . . . donor advisor, or related to donor, distribution a make a organization sponsoring b Did the Section 501(c)(7) organizations . Enter. 10 10a . . . . . a Initiation fees and capital contributions included on Part VIII, line 12 10b . b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 11 Section 501(c)(12) organizations . Enter. 11a . . . . . . . a Gross income f rom mem b ers or s h are h o ld ers . b Gross income from other sources (Do not net amounts due or paid to other sources . . . . . . against amounts due or received from them) . . . . . 11b Form 1041? lieu of filing Form in trusts Is the organization 990 charitable . exempt non 4947(a)(1) 12a Section 12b b If "Yes," enter the amount of tax-exempt interest received or accrued during the year . b c 13 ,. 47 3a 5a b c 6a ❑ No Section 501(c)(29) qualified nonprofit health insurance issuers. . . . . . Is the organization licensed to issue qualified health plans in more than one state? Note . See the instructions for additional information the organization must report on Schedule 0 Enter the amount of reserves the organization is required to maintain by the states in which . . . . . . the organization is licensed to issue qualified health plans 13b 7a ✓ 7b ✓ 7c ✓ 7e 7f 7g 7h ✓ ✓ ✓ ✓ 8 ✓ 9a 9b ✓ ✓ e° .,j - ;` zF' 12a kr ✓ " . 13a ✓ . . 14a ✓ b If "Yes," has it filed a Form 720 to re p ort these pay ments? If "No," provide an explanation in Schedule 0 . 14b ✓ a b c 14a . . . . . . . . . . . . . Enter the amount of reserves on hand services during the tax year? indoor tanning payments for any receive Did the organization 13c . . . . Form 990 (2016) Form 990 (2016) Page 6 Governance , Management , and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b 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. Governing Body and Management Yes la Enter the number of voting members of the governing body at the end of the tax year. If there are material differences in voting rights among members of the governing body, or 4 , la No = `' •'< if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0 b 2 3 4 5 6 7a b 1b Enter the number of voting members included in line 1 a, above, who are independent 3 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'? Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? Did the organization make any significant changes to its governing documents since the prior Form 990 was filed' Did the organization become aware during the year of a significant diversion of the organization's assets? . . . . . . . . . . Did the organization have members or stockholders? . . Did the organization have members, stockholders, or other persons who had the power to elect or appoint . . . . . . . . . . . . . one or more members of the governing body? Are any governance decisions of the organization reserved to (or subject to approval by) members, . . . . stockholders, or persons other than the governing body? . 'i 2 ✓ 3 4 5 6 ✓ ✓ ✓ ✓ 7a ✓ 7b ✓ Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: 8 . . . . . . . . . . . . . . The governing body? . b . . . . . . . . . . . . Each committee with authority to act on behalf of the governing body? Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at . . the organization's mailing address? If "Yes," provide the names and addresses in Schedule 0 . 9 . . a 8a ✓ 8b ✓ ✓ 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes 10a b 11a b 12a b c 10b 11a ✓ Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 Did the organization have a written conflict of interest policy? If "No," go to line 13 Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12a 12b ✓ ✓ 16a b 10a Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," . . . . . . . . . . . . Did the organization have a written whistleblower policy? retention and destruction policy? document have a written the organization Did Did the process for determining compensation of the following persons include independent persons, comparability data, and contemporaneous substantiation of the a b ✓ . . . Did the organization have local chapters, branches, or affiliates? If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes'? Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? describe in Schedule 0 how this was done . 13 14 15 No . . . . . . . . . . 12c ✓ . . . . . . . . . . . . . . . . a review and approval by deliberation and decision? 13 14 . . . . . . . The organization's CEO, Executive Director, or top management official . . . . . . . . . Other officers or key employees of the organization . . . If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement . . . . . . . . . with a taxable entity during the year? . 15a 15b 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 ✓ u w 16b ✓ , Section C . Disclosure 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed ^ Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990 T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available Check all that apply. ❑ Other (explain in Schedule 0) ❑ Upon request ❑ Another's website ❑ Own website 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. State the name, address, and telephone number of the person who possesses the organization's books and records- ^ Maurice A. Thompson - 122 E . Main Stre et - Columbus , OH 43215 Tel- (614) 340-9817 Form 990 (2016) Form 99O (2016) 1851 Center for Constitutional Law 27-1636436 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 1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year • List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization 's current key employees, if any See instructions for definintion of "key employee " • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations • List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons J_j Check this box it neither the org anization nor any related or g anization compensated any current officer, director, or trustee (C) (A) (B) Position (D) (E) (F) Name and Title Average (do not check more than one Reportable Reportable Estimated hours per box, unless person is both an compensation compensation from amount of from related other the or ganiza t ions compensa t ion organization (W-2/1099•MISC) week (list an officer and a director/trustee) hours for related organizations below dotted n C g m line) ' c 0 0 m R c 3 v CD T co 3 o m co ^, m m 3 in ;K m 0 (W-21099-MISC) from the organization and related organizations a (p N CL (I)Maurice A Thompson Executive Director (2) Bradt A Smith 60.00 X Board Member (3)Ronald McMaster Board Member 99 , 000. X 00.50 Board Member (4 ) Chri stopher P Finney X 00.50 X 00.50 X (5) (6) (7) (8) (9) (10) (11) (12) (1 3) (14) UYA Form 990 (2016) Form990(2016) 1851 Center for Constitutional Law 27 -1636436 Page 8 Section A. Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees (continued) (c) ( A) (B) Name and title Average hours per Position ( do not check more than one box, unless person is both an week (list an officer and a director/trustee) x related a y o 0 9 m 3 o y organizations below dotted 'v `DCD 0 hours for line) l c C T CT N fU N ( D) (E) (F) Reportable Reportable Estimated compensation compensalonsfrom amount of from related other the o rganiza t ions compensation organization (V 2/1099-MISC) from the (yµ211099-MISC ) organization and related M in organizations M N d d (15) (16) (1 7) (1 8) (19) (20) (21) (22) (23) (24) (2 5) 1b c d 2 Sub-total ^ 99 , 000. ^ Total from continuation sheets to Part VII , Section A Total ( add lines lb and 1c ) ^ 99 000 . Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ^ Yes 3 4 5 No Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes, " complete Schedule J for such individual 3 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 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual x for services rendered to the organization? If "Yes, "complete Schedule J for such person 5 X X I x Section B. Independent Contractors I 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 2 UYA ( B) Descri ption of services Total number of independent contractors ( including but not limited to those listed above) who received more than $100 , 000 of compensation from the organization 101. (C) Com p ensation a a , Form 990 (2016) Form 990 (2016) Page 9 Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part VIII . (A) Total revenue Q> " u Alk (C) Unrelated (D) Revenue exempt business function excluded from tax revenue under sections revenue la a b Federated campaigns . Membership dues . . Q c Fundraising events . E d e f Related organizations G overnmen t grants (contributions) All other contributions, gifts, grants, 1d 1e and similar amounts not included above if o o c m g In . . . . . . la 1b ❑ _ (B) Related or 512-514 a r tea ,, Val is ^, r g 213,799 Noncash contributions included in lines 1a-1 f $ -------------------Total. Add lines 1a-1f ^ 213,799 ° Business Code 2a & d b c d e f g d Cn E a 3 4 5 Attorneys Fees awarded by court ------------------------------------------------- $688,000 order pursuant to public interest ------------------------------------------------statutes requiring government to reimburse prevailing party in public ---------interest case ------------------------------------------------All other program service revenue Total . Add lines 2a-2f ^ Investment income (including dividends, interest, and other similar amounts) . . . . . ^ Vl^ Income from investment of tax-exempt bond proceeds ^ Royalties . ^ (i) Real (u) Personal 6a Gross rents b c d 7a Less, rental ex p enses Rental income or (loss) Net rental income or (loss) (i) Securities Gross amount from sales of assets other than inventory b , ,` ' : tt ^A , ^ (ii) Other X Less* cost or other basis and sales expenses c Gain or (loss) d Net gain or (loss) . . ^ ,w 8a 4) Q 0 b c 9a b c 10a b c Gross income from fundraising events (not including $ of contributions reported on line 1 c). See Part IV, line 18 . . . . . c d e 12 i,^n r g kr s^ ' a Less• direct expenses b Net income or (loss) from fundraising events Gross income from gaming activities. See Part IV, line 19 . . . . . a ^ Less, direct expenses . . b Net income or (loss) from gaming acti vities Gross sales of inventory, less returns an d a ll owances a Less: cost of goods sold b Net income or (loss) from sales of inventory . Miscellaneous Revenue 11a b ° °' .,kd', ; ° ^^i ^ . x . p , rc ^ Business Code ----------------------------------------------------------------------------------------------- -----------------------------------------------All other revenue Total. Add lines 11a-11d Total revenue . See instructions. ^ ^ *^^'x . t 901.799 . Form 990 (2016) Form 990 (2016) 27-1636436 Page 10 1851 Center for Constitutional Law 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, 7b, 8b, 9b, (A) Total expenses and 1Ob of Part Vlll. n (B) Program service e xp enses (D) Fundraising exp enses (C) Management and eneral g expenses Grants and other assistance to domestic organization s 1 and domestic governments See Part IV, line 21 2 sa ;` Grants and other assistance to domestic individuals See Part IV, line 22 Grants and other assistance to foreign organizations, 3 foreign governments, and foreign individuals See Part IV, lines 15 and 16 ' 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, ;.^ 99 , 000. and key employees 6 Compensation not included above, to disqualified persons (as defined under section 4958(0(1)) and persons described in section 4958(c)(3)(B) Other salaries and wages 7 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) Other employee benefits 9 10 Payroll taxes 11 Fees for services (non-employees) 8 , 433. a Management 858. b Legal C Accounting 1 , 573. d Lobbying e Professional fundraising services See Part IV, line 17 f Investment management fees 9 Other (If line 11 g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O ) 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 17 Occupancy Travel 18 7 , 331. 6 , 150. 23 , 395. 1 , 557. 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 Depreciation, depletion, and amortization 23 Insurance 24 Other expenses Itemize expenses not covered above 416 . ^^ (List miscellaneous expenses in line 24e If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O) a Con t inuing Education b Dues, Membership, Subscripti c Westlaw Legal Research 415. 626. 5 , 375. d e All other expenses 25 Total functional ex p enses . Add lines 1 throu g h 24e 26 Joint costs . 155 , 129. 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) UYA Form 990 (2016) Form990(2016) 27-1636436 Page 11 1851 Center for Constitutional Law Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part X (A) (B) Beginning of year End of year 135 2 Y6 9. 1 1 Cash - non-interest-bearing 2 Savings and temporary cash investments 2 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 6 881 , 939. 5 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 of section 501 c(9) voluntary employees' employers and sponsoring organizations beneficiary organizations (see instructions) y U) Complete Part II of Schedule L 6 7 Notes and loans receivable, net 7 8 Inventones for sale or use 8 9 Prepaid expenses and deferred charges 9 10 a Land, buildings, and equipment cost or other basis Complete Part VI of Schedule D b Less accumulated depreciation 2 10a 10c 10 11 Investments - publicly traded securities 12 Investments - other securities See Part IV, line 11 11 12 13 Investments - program-related See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See Part IV, line 11 16 Total assets . Add lines 1 throu g h 15 ( must eq ual line 34 ) 17 Accounts payable and accrued expenses 18 15 135 269. 16 Grants payable 17 18 19 Deferred revenue 19 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV of Schedule D Loans and other payables to current and former officers, directors, trustees, key employees, 21 highest compensated employees, and disqualified persons Complete Part II of Schedule L 22 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 X of Schedule D 25 26 Total liabilities . Add lines 17 throu g h 25 26 22 Organizations that follow SFAS 117 ( ASC 958), check here 10- ❑ and complete lines 27 881 , 939. i - ,j through 29, and lines 33 and 34 . 27 Unrestricted net assets 28 Temporanly restricted net assets 29 Permanently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here jlli^ ILL 135 269. 27 881 , 939. 28 29 and complete " ^'r s e 2 3 4 5 6 7 8 Current Year 1 1 Adjusted net income for prior year (from Section A, line 8, Column A) 2 2 Enter 85% of line 1 3 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 4 4 Enter greater of line 2 or line 3 5 5 Income tax imposed in prior year 6 Distributable Amount Subtract line 5 from line 4, unless subject to 6 emergency temporary reduction (see instructions) 7 ❑ Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) UYA Schedule A (Form 990 or 990-EZ) 2016 Schedule A (Form 990 or 990-EZ) 2016 13M, 2 7-1636436 Paget 1851 Center for Constitutional Law 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) Distributable amount for 2016 from Section C, line 6 Underdistributions, if any, for years prior to 2016 (reasonable cause req uired-explain in Part VI) See instr Excess distributions car ryover, if any , to 2016 1 2 3 (ii) Underdistributions Excess Distributions Pre-2016 Z, k, '°'-, , "P _114 ° _ gym= , (iii) Distributable Amount for 2016 ' a b From 2013 From 2014 From 2015 Total of lines 3a throu g h e __ . ^. Applied to underdistributions of prior years amount distributable 2016 Ap plied to h i Carryover from 2011 not applied (see instructions) Remainder Subtract lines 3g , 3h, and 31 from 3f Distributions for 2016 from Section 4 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 Remaining underdistributions for years prior to 2016, if 5 any Subtract lines 3g and 4a from line 2 For result greater than zero, explain in Part VI See instructions Remaining underdistributions for 2016 Subtract lines 3h 6 and 4b from line 1 For result g reater than zero, ex p lain in Part VI See Instructions Excess distributions carryover to 2017 Add lines 31 7 and 4c Breakdown of line 7 01, 8 ,= a b Excess from 2013 c Excess from 2014 d Excess from 2015 e Excess from 2016 c d e f UYA °^. .^ ." :7r =a "1VI11^ a -^.^^x , ^ emu: w 44u.'°, klk ,s.J A '• ^' Ff Schedule A (Form 990 or 990 -EZ) 2016 Schedule A (Form 990 or 990-EZ) 2016 Q 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, 11 a, 11 b, and 11 c; 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 1 c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1 e; 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.) 2016 Revenue includes income resulting from the acceptance by_the 1851 Center for Constitutional Law of attorneys fees ordered by courts_ to-bepaid by opposinggo__ernmentai actors m case(s) of broadpublic importance where a pnvate law firm did not and would not act. - - - - - - - - - - ---------------------------- Most prominently, the fees listed are denved from class acUOn Iitigation_stretch ing -from 2010 to -- ------------------------------------ -------------------------- 2017 declaring a property tax to be-unconstitutional and ordering ----------------the return of -$5 5 million taxes to the community's taxpayers_ ------- ---- - - -in -- -illegal -----------------The possibility of the aforementioned attorneys fees award(s) in no way influenced the 1851 Center's decision to initiate litigation ------ - --------------The-1 851 Center-did not believe_that any_opportumty for afee award existed_when it_becian litigating Sanborn v. Hamilton County Budget. - - - - - - - - - - - ----------------------Commission in 2010. -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------No-1851-Center client-paid any attorney_fee to the -1851_Center.__No 1851 Center_client has ever paid -a - fee for - services - to the- 1-851 - Center- in ____ ------------------------- - - - - - - - - - - any 1851 Center case. - - - - ------------------------------------------------------------------------------------------------------------------------------------------------------- The amount of court-awarded attorneys fees is unusually large andunexpected_ It is not representative of a business model, and - - - - - - - - - - - - - - - - - - - - - --- ----------- - - - - the 1851 Center does not expect to recieve any similarlv-large awards of attorneys fees in -the- near future. This amount is related to-a-case ------------------------------------------------------------------------------------------------that involved approximatley_ sixyears of focused Irtication on behalf of an entire school district's taxpayers ---- - ------------------------------------------Attorneys fees awards are alwayspaid to the organization, never- to the staff, and staff never_earns a_commission of any-kind on. such- awards - ------------ - 'Of note, in the case mentioned above, the Indian Hill Exempted Village School District mistakenly sent -a - 1099 for $900,000 to the 1851 Center ---------------------------------------------------------------- - - - - - - - - - - - H--ow--e--ve--r,-o-n ly_$688,000 of this amount_represented_attorneys fees-owed -via-court order - to- the-1 -85-1 Center The remainingbalance, $212000, properly belonged to citizens_and clients m the community at issue,_and to outside_attorneys who also assisted on the case__The 1851 Center informed IHEVSD of this mistake; however, IHEVSD declined to issue a corrected 1099. ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 'Please-do-not hesitate to contact-the -1851_Center's -Executive Director -if-more. i nformation regarding these fees is necessary or --if questions - ------------- --- -- - --- anse• Maurice Thompson_I Tel___(614) 340.98171 MThompson@OhioConstitution _orq._______________________________________ Schedule A (Form 990 or 990-EZ) 2016