lefile GRAPHIC rint - DO NOT PROCESS As Filed Data - Form990 ?El Department of the Trensun Internal Rex enue Sen 1ce A For the 2019 calendar year, or tax year beginning 01-01-2018 and ending 12-31-2018 Return of Organization Exempt From Income Tax OMB No 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2 0 1 8 Do not enter somal security numbers on this form as it may be made public Go to for instructions and the latest information. Open to Public Inspection Check if applicable El Address change Name change Name of organization Kansas Policy Institute Employer identification number 23-7047821 El Initial return El Final return/terminated D0ing busmess as El Amended return El Application pendingl Number and street (or 0 box if mail is not delivered to street address) Room/swte 250 Water Telephone number (316) 267-3241 City or town, state or provmce, country, and ZIP or foreign postal code Wichita, KS 67202 Gross receipts 1,279,230 Name and address of prinCIpal officer Trabert 250 Water 216 Wichita,KS 67202 I Tax-exem pt status 501(c)(3) l:l 501(c)( )4(insertno) l:l 4947(a)(1)or l:l 527 Website:> kansaspolicy org H(a) Is this a group return for subordinates? l:lYes .No H(b) Are all subordinates included? Yes l:lNo If attach a list (see instructions) Group exemption number Form of organization Corporation l:l Trust l:l l:l Other? Year of formation 1969 State of legal domICIle KS Summary 1 Briefly describe the organization?s mi55ion or most Significant actiwties To protect constitutional rights to freedom, create greater access to better educational opportunities and allow Kansans to keep more of what they earn 6i. Goveinance Check this box l:l if the organization discontinued its operations or disposed of more than 25% of its net assets 3 Number of voting members of the governing body (Part VI, line 1a) 3 11 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 11 5 Total number of indiViduals employed in calendar year 2018 (Part V, line 2a) 5 7 6 Total number of volunteers (estimate if necessary) 6 0 7a Total unrelated busmess revenue from Part column (C), line 12 7a 0 Net unrelated busmess taxable income from Form 990-T, line 34 7b 0 Prior Year Current Year 0- 8 Contributions and grants (Part line 1h) 966,995 1,192,862 9 Program serVIce revenue (Part line 29) 0 10 Investment income (Part column (A), lines 3, 4, and 7d 2,654 10,920 11 Other revenue (Part column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -7,301 -26,669 12 Total revenue?add lines 8 through 11 (must equal Part column (A), line 12) 952,348 1,177,113 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 33 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5?10) 525,485 478,646 16a Professwnal fundraismg fees (Part IX, column (A), line He) 0 g. Total fundraismg expenses (Part IX, column (D), line 25) '1 17 Other expenses (Part IX, column (A), lines 11a?11d, 11f?24e) 237,550 320,927 18 Total expenses Add lines 13?17 (must equal Part IX, column (A), line 25) 763,035 799,573 19 Revenue less expenses Subtract line 18 from line 12 199,313 377,540 3 3 Beginning of Current Year End of Year as 20 Total assets (Part X, line 16) 481,886 801,046 :2 21 Total liabilities (Part X, line 26) 60,503 2,123 22 Net assets or fund balances Subtract line 21 from line 20 421,383 798,923 m-wture 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 (other than officer) is based on all information of which preparer has any knowledge 2019-11-12 Signature of officer Date Sign Here Robert Young Secretary?Treasurer Type or print name and title Print/T re arer's name Pre arer's SI nature Date PTIN yp 9 Check l:l if Pald self-employed Preparer Firm 5 name Firm EIN use only Firm's address Phone no May the IRS discuss this return With the preparer shown above? (see instructionsFor Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y Form 990 (2018) Form 990 (2018) Page 2 Part Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part . . . . . . . . . . . . . . 1 Briefly describe the organization's missmn To protect constitutional rights to freedom, create greater access to better educational opportunities and allow Kansans to keep more of what they earn 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm99Oor990-EZ7 . . . . . . . . . . . . . . . . . . . . . DYes .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 DYes-No If "Yes," describe these changes on Schedule 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 45,648 including grants of 0 (Revenue 0 See Additional Data 4b (Code (Expenses 241,889 including grants of 0 (Revenue 0 See Additional Data 4c (Code (Expenses 285,384 including grants of 0 (Revenue 0 See Additional Data (Code (Expenses 6,251 including grants of 0 (Revenue 0 Kansas Justice Institute, LLC actIVIty 4d Other program serVIces (Describe in Schedule 0 (Expenses 6,251 including grants of 0 (Revenue 0) 4e Total program service expenses? 579,172 Form 990 (2018) Form 990 (2018Page 3 Part IV 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,? complete Yes Schedule A 93' . . 1 Is the organization reqUIred to complete Schedule 5, Schedule of Contributors (see Instructions)? . 2 YES Did the organization engage In dIrect or Indirect politIcaI campaign activitIes on behalf of or In oppOSItIon to candIdates No for public of?ce? If ?Yes," complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organizatIon engage In lobbyIng actIVIties, or have a section 501(h) electIon In effect during the tax year? If "Yes, complete Schedule C, Perl ll 94 4 Yes Is the organization a sectIon 501(c)(4), 501(c)(5), or 501(c)(6) organizatIon that receives membershIp dues, assessments, or amounts as defined In Revenue Procedure 98-19? If ?Yes, complete Schedule C, Part . 5 0 Did the organizatIon maIntaIn any donor adVIsed funds or any funds or accounts for donors have the rIght to prOVIde adVIce on the dIstrIbutIon or Investment of amounts In such funds or accounts? If "Yes, complete Schedule D, Part 6 0 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 ll 39' 7 0 Did the organizatIon maIntaIn collections of works of art, historIcal treasures, or other assets? If "Yes, complete Schedule D, Part 3 0 Did the organizatIon report an amount In Part X, IIne 21 for escrow or custodIal account IabI Ity, serve as a custodian for amounts not listed In Part X, or prowde credit counseIIng, debt management, credit repair, or debt negotIatIon serVIces?If "Yes, complete Schedule D, Part IV 93' 9 0 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, Pan? If the organization?s answer to any of the followmg questIons Is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organizatIon report an amount for land, bUIIdIngs, and eqUIpment In Part X, line 10? If "Yes, complete Schedule D, Part 11-3 es Did the organizatIon report an amount for Investments?other securIties In Part X, IIne 12 that Is 5% or more of Its total assets reported In Part X, line 16? If "Yes," complete Schedule D, Part VII . 11b 0 Did the organizatIon report an amount for Investments?program related In Part X, IIne 13 that Is 5% or more of Its total assets reported In Part X, IIne 16? If ?Yes, complete Schedule D, Part . . 11? 0 Did the organizatIon report an amount for other assets In Part X, IIne 15 that Is 5% or more of Its total assets reported In Part X, line 16? If ?Yes," complete Schedule D, Part IX .41Did the organizatIon report an amount for other IabI ItIes In Part X, IIne 25? If ?Yes,? complete Schedule D, Pan?X lie Yes Did the organizatIon?s separate or consolidated finanCIal statements for the tax year Include a footnote that addresses 11f Yes the organizatIon?s IabI Ity for uncertaIn tax pOSItIons under FIN 48 (ASC 740)? If ?Yes," complete Schedule D, ParlX 24 Did the organizatIon obtaIn separate, Independent audited fInanCIal statements for the tax year? If ?Yes, complete Schedule D, Parts XI and XII 123 YES Was the organization Included In consolidated, Independent audIted finanCIal statements for the tax year? 12b Yes If ?Yes, and If the orgamzatIon answered ?No" to lIne 12a, then completmg Schedule D, Parts XI and XII Is optIonal 39' Is the organization a school descrIbed In section If ?Yes," complete Schedule 13 0 Did the organizatIon maIntaIn an of?ce, employees, or agents outSIde of the UnIted States? 14a No Did the organizatIon have aggregate revenues or expenses of more than $10,000 from grantmakIng, fundraismg, busmess, Investment, and program serVIce actIVIties the United States, or aggregate foreign Investments valued at $100,000 or more? If "Yes," complete Schedule F, 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 II and IV . 15 N0 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 and Il/ . 16 N0 Did the organizatIon report a total of more than $15,000 of expenses for profeSSIonal fundraISIng serVIces on Part IX, 17 No column (A), lines 6 and 11e? If ?Yes," complete Schedule G, Pan? l(see InstructIons) Did the organizatIon report more than $15,000 total of fundraIsIng event gross Income and contrIbutIons on Part IInes 1c and 8a? If "Yes," complete Schedule G, Partll . 18 No Did the organizatIon report more than $15,000 of gross Income from gamIng actIVItIes on Part line 9a? If ?Yes," complete Schedule G, . 19 N0 Did the organizatIon operate one or more hospital faCIlitIes? If "Yes," complete Schedule . 20a No If "Yes" to line 20a, dId the organIzatIon attach a copy of Its audited finanCIal statements to thIs return? 20b Did the organizatIon report more than $5,000 of grants or other a55Istance to any domestIc organizatIon or domestic 21 No government on Part IX, column (A), IIne 1? If "Yes,? complete Schedule I, Parts I and II . Did the organizatIon report more than $5,000 of grants or other a55Istance to or for domestic IndiVIduals on Part IX, 22 0 column (A), line 2? If "Yes, complete Schedule I, Parts I and . Form 990 (2018) Form 990 (2018) Page 4 Part IV Checklist of Required Schedules (continued) Yes No 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete 23 Yes Schedule] . 24a Did the organization have a tax- -exempt bond issue With an outstanding prinCIpal amount of more than $100, 000 as of the last day of the year, that was issued after December 31, 20027 If "Yes,? answer lines 24b through 24d and complete Schedule If "No, go to line 25a . . . . . 24a No Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . 24b 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 Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Partl . 253 No Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any of the organization?s prior Forms 990 or 990-EZ7 25b No If ?Yes, complete Schedule L, Pan?l . 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 No If ?Yes, complete Schedule L, Part ll . 27 Did the organization prowde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member 27 No of any of these persons? If "Yes, complete Schedule L, Part . 28 Was the organization a party to a busmess transaction With one of the 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, Parth. 28a No A family member of a current or former officer, director, trustee, or key employee? If "Yes, complete Schedule L, Parth . 28b No 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 N0 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,? complete Schedule . . 39' 29 Yes 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If ?Yes, complete Schedule 30 31 Did the organization liqUIdate, terminate, or dissolve and cease operations? If ?Yes," complete Schedule N, Pan?l . 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, complete Schedule N, Part ll . 32 N0 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule R, Partl . . 33 es 34 Was the organization related to any tax-exempt or taxable entity? If ?Yes, complete Schedule R, Part llPart V, line 1 35a Did the organization have a controlled entity Within the meaning of section 512(b)(13)? 35a N0 If ?Yes? to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity 35b Within the meaning of section 512(b)(13)7 If ?Yes," complete Schedule R, Part V, line 2 0 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes, complete Schedule R, Part V, line 2 . W- 35 37 Did the organization conduct more than 5% of its actIVIties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes, complete Schedule R, Part VI 37 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 197 Note. All Form 990 filers are reqUIred to complete Schedule 0 38 Yes Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this PartV . l:l Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable . . 1a 16 Enter the number of Forms W-2G included in line 1a Enter -0- if not applicable 1b 0 Did the organization comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) Winnings to prize Winners? 1c Yes Form 990 (2018) Form 990 (2018) Page 5 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, ?led for the calendar year ending With or Within the year covered by 2a 7 If at least one is reported on line 2a, did the organization file all reqUIred federal employment tax returns? 2b Yes Note.If the sum of lines 1a and 2a is greater than 250, you may be reqUIred to e-file (see instructions) 3a Did the organization have unrelated busmess gross income of $1,000 or more during the year? 3a No If ?Yes," has it Filed a Form 990-T for this year7If "No? to line 3b, prowcle an explanation in Schedule 0 3b 4a At any time during the calendar year, did the organization have an interest in, or a Signature or other authority over, a 4a No finanCIal account in a foreign country (such as a bank account, securities account, or other financial account)? If "Yes," enter the name of the foreign country See instructions for filing reqUIrements for Form 114, Report of Foreign Bank and FinanCIal Accounts (FBAR) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No Did 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 file Form 8886-T7 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization 6a No what any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include With every SOIICItation an express statement that such contributions or gifts were not tax deductible? 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization recewe a payment in excess of $75 made partly as a contribution and partly for goods and serVIces 7a No provided to the payor7 If "Yes," did the organization notify the donor of the value of the goods or serVIces prowded" 7b Did the organization sell, exchange, or otherWIse dispose of tangible personal property for which it was reqUIred to file Form82827 7c No (I If "Yes," indicate the number of Forms 8282 filed during the year . . . . 7d Did the organization recewe any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e No Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No 9 If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as reqUIred7 79 If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form . 7h 8 Sponsoring organizations maintaining donor advised funds. Did a donor adVIsed fund maintained by the sponsoring organization have excess busmess holdings at any time during the year? 8 9a Did the sponsoring organization make any taxable distributions under section 4966? 9a Did the sponsoring organization make a distribution to a donor, donor adVIsor, or related person? 9b 10 Section 501(c)(7) organizations. Enter a Initiation fees and capital contributions included on Part line 12 . . . 10a Gross receipts, included on Form 990, Part line 12, for public use of club faCIlities 10b 11 Section 501(c)(12) organizations. Enter a 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 received from them . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a 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 13a Enter the amount of reserves the organization is reqUIred to maintain by the states in which the organization is licensed to issue qualified health plans . . . . 13b Enter the amount of reserves on hand . . . . . . . . . . . . 13c 14a Did the organization receive any payments for indoor tanning serVIces during the tax year? 14a No If "Yes," has it filed a Form 720 to report these paymentsUf prowde an explanation in Schedule 0 . 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule . . 15 N0 16 Is the organization an educational institution subject to the section 4968 eXCIse tax on net investment income? If "Yes," complete Form 4720, Schedule 0 . 15 N0 Form 990 (2018) Form 990 (2018) Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines Page 6 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 No 1a Enter the number of voting members of the governing body at the end of the tax year 1a 11 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0 Enter the number of voting members included in line 1a, above, who are independent 1b 11 2 Did any officer, director, trustee, or key employee have a family relationship or a bu5ineSS relationship With any other officer, director, trustee, or key employee? 2 No 3 Did the organization delegate control over management duties customarily performed by or under the direct superVISion 3 No of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any Significant changes to itS governing documents Since the prior Form 990 was filed? . 4 N0 5 Did the organization become aware during the year of a Significant diverSion of the organization's assets? 5 No Did the organization have members or stockholders? 6 No 7a Did the organization have members, stockholders, or other persons who had the power to elect or appomt one or more members of the governing body? 7a No Are any governance deCISionS of the organization reserved to (or subject to approval by) members, stockholders, or 7b No persons other than the governing bodyDid the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg The governing body? 8a Yes Each committee With authority to act on behalf of the governing body? 8b Yes 9 IS there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization?s mailing address? If ?Yes, prowde the names and addresses in Schedule 0 . 9 No Section B. Policies (This Section requests information about poliCies not reqUired by the Internal Revenue Code.) Yes No 10a Did the organization have local chapters, branches, or affiliates? 10a No If "Yes," did the organization have written pOl C es and procedures governing the actIVIties of such chapters, affiliates, and branches to ensure thalr operations are conSistent With the organization's exempt purposes? 10b 11a Has the organization prowded a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule 0 the process, if any, used by the organization to reVIew this Form 990 123 Did the organization have a written conflict of interest policy? If "No, go to line 13 12a Yes Were officers, directors, or trustees, and key employees reqUIred to disclose annually interests that could give rise to conflicts? 12bYes Did the organization regularly and conSistently monitor and enforce compliance With the policy? If ?Yes," describe in Schedule 0 how this was done . 12: Yes 13 Did the organization have a written Whistleblower policy? 13 Yes 14 Did the organization have a written document retention and destruction policy? 14 Yes 15 Did the process for determining compensation of the followmg persons include a reweW and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and deCISion7 The organization?s CEO, Executive Director, or top management offICIal 15a Yes Other officers or key employees of the organization 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or partICIpate in a pint venture or Similar arrangement With a taxable entity during the year"Yes," did the organization follow a written policy or procedure reqUIring the organization to evaluate itS participation in mint venture arrangements under applicable federal tax law, and take steps to safeguard the organization?s exempt status With respect to such arrangements16b 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 Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)S only) available for public inspection Indicate how you made these available Check all that apply l:l Own webSite Another's webSite Upon request l:l Other (explain in Schedule O) 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 PRobert Young 250 Water 300 Wichita, KS 67202 (316) 267-3241 Form 990 (2018) Form 990 (2018) Page 7 Part VII Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check If Schedule 0 contains a response or note to any line In this Part VII . . . . . . . . l:l 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 0 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 0 List all of the organization?s current key employees, If any See instructions for definition of "key employee 0 List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) who recewed 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 0 List all of the organization?s former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations 0 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 followmg order IndIVIdual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons l:l Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount of other week (list is both an officer and a from the from related compensation any hours director/trustee) organization organizations from the for related .3 . I I 'n (W- 2/1099- (W- 2/1099- organization and organizations E1 3 35 MISC) MISC) related below dotted f? E7 3 organizations line) '35 E. ??7,233 .1. (1) George Pearson 20 00 0 0 0 Chairman of Board of Trustees (2) Gibson 2 00 0 0 0 Vice Chairman of Board of Trustees (3) Chuck Mackey 1 00 0 0 0 Trustee (4) Raul Brito 1 00 0 0 0 Trustee (5) Nolan 100 0 0 0 Trustee (6) Robert Smith 1 00 0 0 0 Trustee (7) Nestor Weigand Jr 1 00 0 0 0 Trustee (8) Prisc?la O'Shaughnessy 1 00 0 0 0 Trustee (9) Jim Farha 100 0 0 0 Trustee (10) Nick Powell 1 00 0 0 0 Trustee (11) Jon Schulte 1 00 0 0 0 Trustee (12) Robert Young 1 00 0 0 Secretary/Treasurer (13) James Franko 40 00 84,842 0 0 Vice PreSIdent (14) Trabert 40 00 170,437 0 Pre5ident Form 990 (2018) Form 990 (2018) Page 8 Part VII 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 more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount of other week (list is both an officer and a from the from related compensation any hours director/trustee) organization (W- organizations (W- from the for related C: 3 7: I 'n organization and organizations :1 3 .3 3 ,5 related below dotted g: 3 organizations line1bSub-Total . . . . . . . . . Total from continuation sheets to Part VII, Section A . dTotal (add lines 1b and 1c) . 255,279 0 0 2 Total number of ihdiViduals (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 Schedule for such indiwcluai? . 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 Schedule for such incliwcluai' . 4 Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for serVIces rendered to the organization'PIir ?Yes, complete Schedule for such person 5 No Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization?s tax year (A) Name and busmess address (B) Description of serwces (C) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization Form 990 (2018) Form 990 (2018) Part Statement of Revenue Check if Schedule 0 contains a response or note to any line In this Part Page 9 El (A) Total revenue (B) Related or exempt Function revenue (C) Unrelated busmess revenue (D) Revenue excluded from tax under sections 512 - 514 'lar Amounts Contributions, Gifts, Grants imI and Other 1a Federated campaigns I la I I 1b I Fundraismg events . . 1c 40 Related organizations I 1d I Government grants (contributions) I 1e I All other contributions, gifts, grants, and Similar amounts not included 1f above Membership dues 1,192,822 9 Noncash contributions included in lines 1a - if 66,564 . . . . . . 1,192,862 Program Serwce Revenuv Busmess Code 2a All other program serVIce revenue 9Total. Add lines 2a?2ic . . . . Other Revenue 3 Investment income (including diVidends, interest, and other Similaramounts). . . . . . 10,870 10,870 4 Income from investment of tax-exempt bond proceeds Real (ii) Personal 6a Gross rents Less rental expenses Rental income or (loss) Net rental income or( ossSecurities (ii) Other 7a Gross amount from sales of assets other than inventory 66,564 50 Less cost or other ba5is and sales expenses 66,564 0 Gain or (lossGross income from Fundraismg events (not including 40 of contributions reported on line 1c) See Part IV, line 18 . . . . a 3,325 bLess direct expenses 35,553 (3 Net income or (loss) from fundraismg events . . -32,228 -32,228 9a Gross income from gaming actiwties See Part IV, line 19 bLess directexpenses . . . Net income or (loss) from gaming actIVIties . . 103Gross sales of inventory, less returns and allowances Less cost of goods sold . . Net income or (loss) from sales of inventory . . Miscellaneous Revenue Busmess Code 113Reimbursements Shared SerVIces 900099 5,559 5,559 All other revenue . . . . . 12Tota revenue. See Instructions . . . . . 5,559 1,177,113 5,559 -21,308 Form 990 (2018) Form 990 (2018) Page 10 Panlx 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 an line in this Part IX (B) (C) Program serVIce Management and expenses general expenses Do not include amounts reported on lines 6bPart Total expenses (D) Fundraismgexpenses l-l Grants and other a55istance to domestic organizations and domestic governments See Part IV, line 21 2 Grants and other a55istance to domestic indIVIduals See Part IV, line 22 3 Grants and other a55istance to forEIgn organizations, forEIgn governments, and foreign indIVIduals See Part IV, line 15 and 16 Benefits paid to or for members U1 Compensation of current officers, directors, trustees, and 255,279 233,235 8.522 key employees 8,522 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . \l Other salaries and wages 115,469 48,016 22,716 44,737 Pen5ion plan accruals and contributions (include section 401 13,163 7,440 923 and 403(b) employer contributions) 4,805 90theremployee benefits . . . . . . . 57,883 36,190 17,458 14,235 10 Payrolltaxes . . . . . . . . . . . 26,847 20,328 2,461 4,058 11 Fees for serVIces (non-employees) a Management bLegaI . . . . . . . . . 14,025 9,794 4.231 Accounting Lobbying Professwnal fundraismg serVIces See Part IV, line 17 Investment management fees 9 Other (If line amount exceeds 10% of line 25, column 5,000 0 5.000 (A) amount, list line 119 expenses on Schedule O) 12 Advertismg and promotion . . . . 23,659 23,511 148 13 Office expenses . . . . . . . 45,743 20,438 13,605 11,700 14 Information technology . . . . . . 16,038 9,755 3,076 3,207 15 Royalties 16 Occupancy . . . . . . . . . . . 23,289 0 23,289 17 Travel . . . . . . . . . . . . 36,090 27,099 1,651 7,340 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 DepreCIation, depletion, and amortization . . 1,766 0 1,766 23 Insurance . . . 8,147 0 8,147 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24a If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0 a Contract serVIces 130,896 124,746 150 6,000 Meeting and event expenses 4,087 3,369 718 Books and dues 2,681 2,513 128 40 Kansas Open Records Act fees 3,043 3,043 0 All other expenses 6,463 4,695 1,827 -59 25 Total functional expenses. Add lines 1 through 24e 799,573 579,172 115.816 104,585 26 Joint costs. Complete this line only if the organization reported in column (B) costs from a combined educational campaign and fundraismg soIICItation Check here l:l if followmg SOP 98-2 (ASC 958-720) Form 990 (2018) Form 990 (2018) Page 11 Part Balance Sheet Check if Schedule 0 contains a response or note to any line In this Part IX . . l:l (A) (B) Beginning of year End of year 1 Cash?non-interest-bearing 240,301 1 255:198 2 Savmgs and temporary cash Investments 233,004 2 533,858 3 Pledges and grants recewable, net 3 4 Accounts receivable, net 5,544 4 1,075 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete 5 PartllofScheduleL . . . . . . . . . . . 6 Loans and other receivables from other disqualified persons (as de?ned under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) 6 voluntary employees' beneFICIary organizations (see instructions) Complete Part II of Schedule . 7 Notes and loans receivable, net 7 Inventories for sale or use 8 9 Prepaid expenses and deferred charges 1,100 9 7.295 10a Land, and eqUIpment cost or other basis Complete Part VI of Schedule 103 52335 Less accumulated depreCIation 10b 49,417 1,937 10c 2,619 11 Investments?publicly traded securities 11 12 Investments?other securities See Part IV, line 11 12 13 Investments?program-related See Part IV, line 11 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) 481,885 16 301.045 17 Accounts payable and accrued expenses 917 17 0 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond liabilities 20 vi 21 Escrow or custodial account liability Complete Part IV of Schedule 21 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified A ?Fe persons Complete Part II of Schedule 22 ?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, 59.586 25 2.123 and other liabilities not included on lines 17 - 24) Complete Part of Schedule 26 Total liabilities.Add lines 17 through 25 50.503 26 2.123 :3 Organizations that follow SFAS 117 (ASC 958), check here and 2 complete lines 27 through 29, and lines 33 and 34. ?5 27 Unrestricted net assets 421,383 27 703,423 ?05 28 Temporarily restricted net assets 28 95,500 '9 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), 5 check here l:l and complete lines 30 through 34. 30 Capital stock or trust prinCIpal, or current funds . 3O :42 31 Paid-in or capital surplus, or land, or eqUIpment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 32 a 33 Total net assets or fund balances 421,383 33 798,923 2 34 Total liabilities and net assets/fund balances 481,886 34 801,046 Form 990 (2018) Form 990 (2018) Reconcilliation of Net Assets Page 12 Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XI omummthI-n 10 Total revenue (must equal Part column (A), lIne 12) 1 1,177,113 Total expenses (must equal Part IX, column (A), lIne 25) 2 799,573 Revenue less expenses Subtract Me 2 from IIne 1 3 377,540 Net assets or fund balances at begInnIng of year (must equal Part X, lIne 33, column 4 421,383 Net unrealized gaIns (losses) on Investments 5 Donated serVIces and use of 6 Investment expenses 7 PrIor perIod adjustments 8 Other changes In net assets or fund balances (explaIn In Schedule 0) 9 Net assets or fund balances at end of year CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 798,923 Part XII Financial Statements and Reporting Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XII 2a 3a AccountIng method used to prepare the Form 990 Cash l:l Accrual l:l Other If the organIzatIon changed Its method of accountmg from a prIor year or checked "Other," explaIn In Schedule 0 Were the organIzatIon?s fInanCIal statements comleed or reVIewed by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were complied or reVIewed on a separate ba5Is, consoIIdated ba5Is, or both l:l Separate ba5Is l:l ConsolIdated ba5Is l:l Both consolldated and separate ba5Is Were the organIzatIon?s fInanCIal statements audIted by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate ba5Is, consolldated ba5Is, or both l:l Separate ba5Is ConsolIdated ba5Is l:l Both consolldated and separate ba5Is If "Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght of the audIt, reVIew, or compIIatIon of Its fInanCIal statements and selectIon of an Independent accountant? If the organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 As a result of a federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudIt Act and OMB CIrcular If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? If the organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Yes Form 990 (2018) Additional Data Software ID: 18007482 Software Version: EIN: 23-7047821 Name: Kansas Policy Institute Form 990 (2018) Form 990, Part Line 4a: The Kansas Open Government prOJect gives Kansans a transparent look at how thelr tax dollars are spent We malntaln a web Slte that contalns state employee earnings, penSIon payments, and employment agreements The Slte also Includes property tax collections by county, school revenue, carryover cash balances, employment, payroll and student achievement All of the data can be Viewed onllne and downloaded for further The Slte's content IS regularly updated as new data becomes avallable Form 990, Part Line 4b: The Economic Freedom program represents efforts on tax policy We publish original research and other written material, as well as speaking to CIVIC and other groups Our tax policy work examines the impact of tax burdens on private sector Job creation and other economic factors, we also study government spending in search of operating effICIency opportunities at the state and county levels Form 990, Part Line 4c: The Student-Focused Education program strives to prowde insights on spending choices for education Extenswe research is conducted In various education areas We examine the relationship between spending and student achievement, explore alternative learning opportunities such as digital learning, charter schools and other school ch0ice options, and prowde in?depth analy5is of school funding and employment changes Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493316001389I OMB No 1545-0047 SCHEDULE A Public Charity Status and Public Support (Form 990 01? Complete if the organization is a section 501(c)(3) organization or a section 2 0 1 8 990EZ) 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. 0mm Go to for the latest information. inimmi pp. m. W. Inspection Name of the organization Employer identification number Kansas Policy Institute 23-7047821 Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 12, check only one box 1 A church, convention of churches, or assooation of churches described in section 2 A school described in section (Attach Schedule (Form 990 or 990-EZ) 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 Enter the hospital's name, City, and state An organization operated for the benefit of a college or univerSIty owned or operated by a governmental unit described in section 170 (Complete Part II) A federal, state, or local government or governmental unit described in section ID El l:ll:ll:ll:l An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section (Complete Part II A community trust described in section 170(b)(1)(A)(vi) (Complete Part II An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction With a land-grant college or univerSIty or a non-land grant college of agriculture See instructions Enter the name, City, and state of the college or univerSIty El [ll] 10 An organization that normally receives (1) more than 331/30/0 of its support from contributions, membership fees, and gross reCEIpts from actIVIties related to its exempt functions?subject to certain exceptions, and (2) no more than 331/30/0 of its support from gross investment income and unrelated bu5iness taxable income (less section 511 tax) from busmesses achIred by the organization after June 30, 1975 See section 509(a)(2). (Complete Part 11 An organization organized and operated exc u5ive y to test for public safety See section 509(a)(4). 12 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 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 129 Type I. A supporting organization operated, superVIsed, or controlled by its supported organization(s), typically by givmg the supported organization(s) the power to regularly appomt or elect a majority of the directors or trustees of the supporting organization You must complete Part IV, Sections A and B. Type II. A supporting organization superVIsed or controlled in connection With its supported organization(s), by havmg control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. Type 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 if the 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 Enter the number of supported organizations 9 Prowde the followmg information about the supported organization(s) Name of supported (ii) EIN Type of (iv) Is the organization listed Amount of (vi) Amount of organization organization in your governing document? monetary support other support (see (described on lines (see instructions) instructions) 1- 10 above (see instructions)) Yes No Total 0 For Paperwork Reduction Act Notice, see the Instructions for Cat No 11285F Schedule A (Form 990 or 990-EZ) 2018 Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2018 .5111. Support Schedule for Organizations Described in Sections and 170 Page 2 (Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part 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) Gifts, grants, contributions, and membership fees received (Do not include any "unusual grant Tax revenues leVIed for the organization's benefit and either paid to or expended on its behalf The value of serVIces or faCIlities furnished by a governmental unit to the organization Without charge Total. Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column Public support. Subtract line 5 from line 4 (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 Total 876,736 964,672 925,196 966,995 1,192,862 4,926,461 0 876,736 964,672 925,196 966,995 1,192,862 4,926,461 1,449,920 3,476,541 Section B. Total Support 7 8 Calendar year (or fiscal year beginning in) 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 (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 (f)Tota 876,736 964,672 925,196 966,995 1,192,862 4,926,461 4,422 3,089 2,500 2,654 10,870 23,535 126 126 5,568 7,305 5,559 18,432 4,968,554 12 Gross receipts from related actIVIties, etc (see instructions) I 12 I 13 First five years. If the Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, . 73,870 checkthisboxandstophere . . . . . . . . . . . . . .. Section C. Computation of Public Support Percentage 14 Public support percentage for 2018 (line 6, column diVided by line 11, column 14 15 Public support percentage for 2017 Schedule A, Part II, line 1/30/0 support test?2018. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization I 33 1/3?/o support test?2017. If the organization did not check a box on line 13 or 16a, and line 15 IS 33 1/3?/o or more, check this box and stop here. The organization qualifies as a publicly supported organization 17a 10?lo-facts-and-circumstances test?2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported va] organization 10?lo-facts-and-circumstances test?2017. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-CIrcum5tances" 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 PEI Schedule A (Form 990 or 990-EZ) 2018 supported organization 13 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2018 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only If you checked the box on Ine 10 of Part I or If the organIzatIon faIIed to qualIfy under Part II. If Page 3 the organIzatIon faIls to quaIIfy under the tests IIsted below, please complete Part II.) Section A. Public Support 7a 8 Calendar year (or fiscal year beginning in) GIfts, grants, contributions, and 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 sectIon 513 Tax revenues lewed for the organIzatIon's bene?t and alther pad to or expended on Its behalf The value of serVIces or furnIshed by a governmental unIt to the organIzatIon WIthout charge Total. Add Ines 1 through 5 Amounts Included on Ines 1, 2, and 3 recered from dIsqualIerd persons Amounts Included on ?ms 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)2014 (b)2015 (c)2016 (d)2017 (e)2018 Total Section B. Total Support 9 10a 12 13 14 Calendar year (or fiscal year beginning in) Amounts from Ine 6 Gross Income from Interest, dIVIdends, payments recalved on securItIes loans, rents, royaItIes and Income from 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 earned on Other Income Do not Include gaIn or loss from the sale of capItal assets (EpraIn In Part VI Total support. (Add Ines 9, 10c, 11, and 12 (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 Total First five years. If the Form 990 Is for the organIzatIon'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 15 16 PubIIc support percentage for 2018 ( Ine 8, column dIVIded by Ine 13, column PubIIc support percentage from 2017 Schedule A, Part Ine 15 15 16 Section D. Computation of Investment Income Percentage 17 18 Investment Income percentage for 2018 ( Ine 10c, column dIVIded by Ine 13, column Investment Income percentage from 2017 Schedule A, Part Ine 17 17 18 19a 331/3?/o support tests?2018. If the 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 publIcly supported organIzatIon PEI 33 1/3?/o support tests?2017. If the organIzatIon dId not check a box on Ine 14 or Ine 19a, and Ine 16 Is more than 33 1/3% and Ine 18 Is 20 not more than 33 check thIs box and stop here. The organIzatIon as a publIcly supported organIzatIon Private foundation. If the organIzatIon dId not check a box on Ine 14, 19a, or 19b, check thIs box and see InstructIons Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Supporting Organizations (Complete only if you checked a box on line 12 of Part I If you checked 12a of Part I, complete Sections A and If you checked 12b of Part I, complete Sections A and If you checked 12c of Part I, complete Sections A, D, and If you checked 12d of Part I, complete Page 4 Sections A and D, and complete Part V) Section A. All Supporting Organizations the organization's supported organizations listed by name in the organization's governing documents? If ?No, describe in Part VI how the supported organizations are deSIgnated If deSIgnated by class or purpose, describe the desrgnation If historic and continUing relationship, explain Did the organization have any supported organization that does not have an IRS determination of status under section 509 1) or If "Yes, explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) Did the organization have a supported organization described in section 501(c)(4), (5), or 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)7 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? If ?Yes, explain in Part VI what controls the organization put in place to ensure such use 3c Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes? and if you checked 12a or 12b in Part I, answer and below Did the organization have ultimate control and discretion in deCIding whether to make grants to the foreign supported organization? If "Yes,? describe in Part VI how the organization had such control and discretion despite being controlled or superwsed by or in connection With its supported organizations 4b Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)7 If "Yes,? explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used excluswely for section 1 purposes 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes, answer and below (if applicable) Also, prowde detail in Part VI, including the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, the authority under the organization '5 organiZing document authorizmg such action, and (iv) how the action was accomplished (such as by 5a amendment to the organizmg document) Type I or Type 11 only. Was any added or substituted supported organization part of a class already deSIgnated in the organization?s organizmg document? 5b Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c Did the organization prowde support (whether in the form of grants or the prowsion of serVIces or faCIlities) to anyone other than its supported organizations, (ii) that are part of the charitable class benefited by one or more of its supported organizations, or other supporting organizations that also support or benefit one or more of the filing organization?s supported organizations? If "Yes,?prowde detail in Part VI. Did the organization prowde a grant, loan, compensation, or other Similar payment to a substantial contributor (defined in section a family member of a substantial contributor, or a 35% controlled entity With regard to a substantial contributor? If ?Yes,? complete Part I of Schedule (Form 990 or 990-EZ) Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 77 If "Yes,? complete Part I of Schedule (Form 990 or 990-EZ) Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or If ?Yes,? prowde detail in Part VI. 9a Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes,?prowde detail in Part VI. 9b Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If ?Yes, ?prowde detail in Part VI. 9c Was the organization subject to the excess bu5iness holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type non-functionally integrated supporting organizations)? If "Yes,? answer line 10b below 10a Did the organization have any excess busmess holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess busmess holdings) 10b Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 5 Supporting Organizations (continued) 11 a Yes No Has the organization accepted a gift or contribution from any of the followmg persons? A person who directly or indirectly controls, either alone or together With persons described In and below, the governing body of a supported organization? 11a A family member of a person described In above? 11b A 35% controlled entity of a person described In or above? If "Yes? to a, b, or c, prowde detail In Part VI 11c Section B. Type I Supporting Organizations Yes No Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appomt or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No, describe in Part VI how the supported organization(s) effectively operated, supervrsed, or controlled the organization ?5 actiVities If the organization had more than one supported organization, describe how the powers to appOint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes, explain In Part VI how prowding such benefit carried out the purposes of the supported organization(s) that operated, supervrsed or controlled the supporting organization Section C. Type 11 Supporting Organizations 1 Yes No Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No, describe in Part VI how control or management of the supporting organization was vested In the same persons that controlled or managed the supported organization(s) 1 Section D. All Type Supporting Organizations Yes No Did the organization prowde to each of its supported organizations, by the last day of the fifth month of the organization?s tax year, (I) a written notice describing the type and amount of support prOVIded durIng the prior tax year, (II) a copy of the Form 990 that was most recently filed as of the date of notification, and copies of the organization's governing documents in effect on the date of notification, to the extent not preVIously prowded" Were any of the organization?s officers, directors, or trustees either appomted or elected by the supported organization (5) or (ii) servmg on the governing body of a supported organization? If explain in Part VI how the organization maintained a close and continuous working relationship With the supported organization(s) By reason of the relationship described in (2), did the organization's supported organizations have a Significant v0ice In the organization?s Investment po ICIes and In directing the use of the organization?s Income or assets at all times during the tax year? If "Yes, describe In Part VI the role the organization?s supported organizations played in this regard Section E. Type 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 CI The organization is the parent of each of its supported organizations Complete line 3 below CI The organization supported a governmental entity Describe in Part VI how you supported a government entity (see Instructions) ActIVIties Test Answer and below. Yes No a Did substantially all of the organization?s actIVItIes during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responSIve? If "Yes," then in Part VI identify those supported organizations and explain how these actiwties directly furthered their exempt purposes, how the organization was responsrve to those supported organizations, and how the organization determined that these actiwties constituted substantially all of its actiwties 2a 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 ?5 pOSition that its supported organization(s) would have engaged in these actiwties but for the organization ?5 involvement 2b Parent of Supported Organizations Answer and below. a Did the organization have the power to regularly appomt or elect a majority of the officers, directors, or trustees of each of 3a the supported organizations? Provrde details in Part VI. Did the organizatIon exerCIse a substantial degree of direction over the programs and actIVItIes of each 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) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 6 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here If the organIzatIon satis?ed the Integral Part Test as a qualifying trust on Nov 20, 1970 (explain In Part VI) See instructions. All other Type non-functIonally Integrated supportIng organizations must complete Sections A through Section A - Adjusted Net Income (A) Pr'or Year currentYear (optIonal) Net short-term capItal gaIn Recoveries of prIor-year distributions Other gross Income (see instructions) Add lines 1 through 3 DepreCIatIon and depletion mthNI-l Portion of operating expenses paId or Incurred for production or collection of gross income or For management, conservation, or maIntenance of property held for production of Income (see instructions) \l Other expenses (see Instructions) Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) Section - Minimum Asset Amount (A) Prlor Year optIona 1 Aggregate fair market value of all non-exempt-use assets (see InstructIons for short tax year or assets held for part of year) 1 Average value of securItIes la Average cash balances 1b Fair market value of other non-exempt-use assets 1c Total (add Ines la, lb, and 1c) 1d Discount claImed for blockage or other Factors (explain In detail In Part VI) 2 AchISItion Indebtedness appIIcabIe to non-exempt use assets Subtract Ine 2 from line 1d .5 Cash deemed held for exempt use Enter 1-1/20/0 of Ine 3 (for greater amount, see InstructIons) Net value of non-exempt-use assets (subtract Ine 4 from line 3) Multiply line 5 by 035 Recoveries of prIor-year dIstrIbutIons Guam-h Minimum Asset Amount (add Ine 7 to ?me 6) Section - Distributable Amount Current Year Adjusted net Income for prIor year (from Section A, line 8, Column A) Enter 85% of line 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 mW-bWNl-l aim-DWNI-l Distributable Amount. Subtract line 5 from lIne 4, unless subject to emergency temporary reductIon (see InstructIons) \l Check here If the current year IS the organization?s ?rst as a non-functionaIIy-Integrated Type supportIng organIzatIon (see InstructIons) Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 7 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section - Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform actIVIty that directly furthers exempt purposes of supported organizations, In excess of income from actiwty Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to achIre exempt-use assets Qualified set-aSIde amounts (prior IRS approval reqUIred) Other distributions (describe in Part VI) See instructions Total annual distributions. Add lines 1 through 6 ?~10!th details in Part VI) See instructions Distributions to attentive supported organizations to which the organization is responswe (prowde 9 Distributable amount for 2018 from Section C, line 6 10 Line 8 amount diVided by Line 9 amount Section - Distribution Allocations (see instructions) 0) Excess Distributions (ii) Underdistributions Distributable Pre-2018 Amount for 2018 1 Distributable amount for 2018 from Section C, line 6 2 Underdistributions, if any, for years prior to 2018 (reasonable cause reqUIred-- explain in Part VI) See instructions 3 Excess distributions carryover, if any, to 2018 a From 2013. From 2014. From 2015. From 2016. From 2017. Total of lines 3a through 9 Applied to underdistributions of prior years Applied to 2018 distributable amount i Carryover from 2013 not applied (see instructions) Remainder Subtract lines 39, 3h, and 3i from 3f 4 Distributions for 2018 from Section D, line 7 a Applied to underdistributions of prior years Applied to 2018 distributable amount Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2018, if any Subtract lines 39 and 4a from line 2 If the amount IS greater than zero, explain in Part VI See instructions 6 Remaining underdistributions for 2018 Subtract lines 3h and 4b from line 1 If the amount is greater than zero, explain in Part VI See instructions 7 Excess distributions carryover to 2019. Add lines 3] and 4c 8 Breakdown of line 7 Excess from 20 14. Excess from 2015. Excess from 2016. Excess from 2017. Excess from 2018. Schedule A (Form 990 or 990-EZ) (2018) Schedule A (Form 990 or 990-EZ) 2018 Page 8 Supplemental Information. Prowde the explanations reqUIred by Part II, line 10, Part II, line 17a or 17b, Part line 12, Part IV, Section A, lines 9a, 9b, 9c, 11a, 11b, and 11c, Part IV, Section B, lines 1 and 2, Part IV, Section C, line 1, Part IV, Section D, lines 2 and 3, Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b, Part V, line 1, Part V, Section B, line 1e, Part Section D, lines 5, 6, and 8, and Part V, Section E, lines 2, 5, and 6 Also complete this part for any additional Information (See instructions) Facts And Circumstances Test 990 Schedule A, Supplemental Information Return Reference Explanation Pt II Ln 10 Other Income Part II, Line 10 Description Other income Description Reimbursements Shared Sen/ices 2016 5568 2017 7305 2018 5559 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493316001389I SCHEDULE Political Campaign and Lobbying Activities Egrm 990 or 990? For Organizations Exempt From Income Tax Under section 501(c) and section 527 2 0 1 8 Open to Public PComplete if the organization is described below. PAttach to Form 990 or Form 990-EZ. to for instructions and the latest information. Department of the Trensiin Inspection Internal Re\ enue Sen ice If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then a Section 501(c)(3) organizations Complete Parts l-A and Do not complete Part I-C 0 Section 501(0) (other than section 501(c)(3)) organizations Complete Paits l-A and below Do not complete Part I-B 0 Section 527 organizations Complete Part I-A only If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then a Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part ll-A 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 ll-A If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then a Section 501(c)(4), (5), or (6) organizations Complete Part Name of the organization Kansas Policy Institute Employer identification number 23-7047821 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 (see instructions for definition of ?political campaign actIVIties?) 2 Political campaign actIVIty expenditures (see instructions) 3 Volunteer hours for political campaign actiwties (see instructions) Part I-B Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any tax incurred by the organization under section 4955 2 Enter the amount of any tax incurred by organization managers under section 4955 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? Yes No 4a Was a correction made? Yes No If "Yes," describe in Part IV Complete if the organization is exempt under section 501(c), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function actiwties Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function actiwties Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b 4 Did the filing organization file Form 1120-POL for this year? El Yes El No 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization?s funds Also enter the amount of political contributions recewed that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) If additional space is needed, prowde information in Part IV Name Address EIN Amount paid from filing organization?s funds If none, enter -0- Amount of political contributions recewed and and directly delivered to a separate political organization If none, enter -0- 6 For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. No 500845 Schedule (Form 990 or 990-EZ) 2018 Schedule (Form 990 or 990-EZ) 2018 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). A Check l:l IF the 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 l:l If the fIlIng organizatIon checked box A and "lImIted control" prOVISIons apply Page 2 Filing Affiliated Limits on Lobbying Expenditures organlzation's group totals (The term "expenditures" means amounts paid or incurred.) totals 1a Total lobbying expenditures to Influence publIc opInIon (grass roots lobbying) 0 Total lobbying expenditures to Influence a legislative body (dIrect lobbyIng) 8,805 Total lobbyIng expenditures (add lines 1a and 1b) 8,805 Other exempt purpose expendItures 826,320 Total exempt purpose expendItures (add lines 1c and 1d) 835,125 Lobbying nontaxable amount Enter the amount from the Followmg table In both 150 269 columns If the amount on line 1e, column or is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on Ine 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 9 Grassroots nontaxable amount (enter 25% of line 11?) 37,567 Subtract lIne lg from line 1a If zero or less, enter -0- 0 i Subtract lIne 1f from line 1c If zero or less, enter -0- 0 1 If there Is an amount other than zero on eIther line lb or lIne 1i, did the organization ?le Form 4720 reporting l:l l:l section 4911 tax for this year? Yes No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or ?scal year beginning In) 2015 2016 2017 2018 Total 2a LobbyIng nontaxable amount 167,734 176,473 142,065 150,269 636,541 LobbyIng ceiling amount (150% of Me 2a, column(e)) 954?812 Total lobbying expendItures 22,368 12,329 18,351 8,805 61,853 Grassroots nontaxable amount 41,934 44,118 35,516 37,567 159,135 Grassroots ceiling amount (150% of Me 2d, column 238?703 Grassroots lobbyIng expenditures 0 0 0 0 0 Schedule (Form 990 or 990-EZ) 2018 Schedule (Form 990 or 990-EZ) 2018 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)). Page 3 For each "Yes" response on lines 1a through 11 below, prowde In Part IV a detailed description of the lobbying actIVIty Yes Amount 1 2a 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 Volunteers? PaId staff or management (Include compensation In expenses reported on lines 1c through MedIa advertisements? MaIlIngs to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact WIth legislators, theIr staffs, government offICIals, or a legislative body? Rallies, demonstrations, semInars, conventions, speeches, lectures, or any Similar means? Other actIVItIes? Total Add lInes 1c through 1i Did 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 of any tax incurred by organizatIon managers under sectIon 4912 If the filing organization Incurred a section 4912 tax, dId it file Form 4720 for thIs year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). 1 2 3 Were substantIally all (90% or more) dues received nondeductible by members? Did the organizatIon make only In-house lobbyIng expenditures of $2,000 or less? Did the organizatIon agree to carry over lobbying and polItical expendItures from the prIor year? Yes 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 (D) Part line 3, is answered ?Yes." 5 Dues, assessments and SImilar amounts from members SectIon 162(e) nondeducthle lobbyIng and politIcal expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). Current year Carryover from last year Total Aggregate amount reported In section 6033(e)(1)(A) notIces of nondeducthle sectIon 162(e) dues If notices were sent and the amount on We 2c exceeds the amount on line 3, what portIon of the excess does the organizatIon agree to carryover to the reasonable estimate of nondeductible lobbying and political expendIture next year? Taxable amount of lobbyIng and polItical expendItures (see Instructions) 1 2a 2b 2c Supplemental Information the descriptions reqUIred for Part l-A, lIne 1, Part l-B, lIne 4, Part l-C, line 5, Part II-A (affiliated group lIst), Part II-A, 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 99OEZ) 2018 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493316001389 OMB No 1545-0047 SCHEDULE Supplemental FinanCIal Statements 2018 Complete if the organization answered "Yes," on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Department ofthe Attach to Form 990. Open to Public Iniemnl Rm enue semce Go to for the latest information. Inspection Name of the organization Employer identification number Kansas Policy Institute 23-7047821 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Donor adVIsed funds (b)Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor adVisors in writing that the assets held in donor adVised funds are the organization?s property, subject to the organization?s excluswe legal control? I: Yes No 6 Did the organization inform all grantees, donors, and donor adVIsors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor adVIsor, or for any other purpose conferring impermi55ible private benefit? Yes Nu 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) l:l Preservation of land for public use (e recreation or education) l:l Preservation of an historically important land area l:l Protection of natural habitat l:l Preservation of a certified historic structure l:l Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Year a Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in 2c Number of conservation easements included in achIred after 7/25/06, and not on a historic 2d structure listed in the National Register 3 Number of conservation easements modified, transferred, released, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of Violations, 7 and enforcement of the conservation easements it holds El Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of Violations, and enforcmg conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of Violations, and enforcmg conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the reqUIrements of section and section El Yes El No 9 In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization?s finanCIal statements that describes the organization's accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public serVIce, pr0Vide, in Part the text of the footnote to its finanCIal statements that describes these items If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, prowde the followmg amounts relating to these items Revenue included on Form 990, Part line 1 (ii)Assets included in Form 990, Part 2 If the organization received or held works of art, historical treasures, or other Similar assets for finanCIal gain, prOVide the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items 3 Revenue included on Form 990, Part line 1 Assets included in Form 990, Part For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Usmg the organIzatIon's achISItion, accessmn, and other records, check any of the followmg that are a SignIfIcant use of Its collection Items (check all that apply) a l:l Public exhibitIon l:l Loan or exchange programs l:l Scholarly research Other l:l Preservation for future generations 4 a description of the organIzatiori's collections and explain how they further the organization?s exempt purpose In Part 5 During the year, dId the organization so ICIt or receive donations of art, historical treasures or other assets to be sold to raise funds rather than to be maintaIned as part of the organization?s collection? El Yes El No Escrow and Custodial Arrangements. Complete If the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other Intermediary for contributions or other assets riot Included on Form 990, Part El Yes El No 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 18 EndIng balance 1f 2a Did the organizatIon Include an amount on Form 990, Part X, line 21, for escrow or custodIal account lIability7 . . . Yes l:l No If "Yes," explaIri the arrangement In Part Check here If the explanatIon has been prOVIded In Part . . . . l:l Endowment Funds. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, Ine 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng of year balance ContrIbutIons Net Investment earnings, gains, and losses Grants or scholarships Other expendItures for faCIlitIes and programs AdmInistrative expenses 9 End of year balance 2 the estImated percentage of the current year end balance (line 1g, column held as Board deSIgnated or quaSI-endowment Permanent endowment TemporarIly restrIcted endowment The percentages on lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon of the organizatIon that are held and admInIstered for the organization by Yes No unrelated organizations . . . . . . . . . . . . . . . . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . . . 3a(ii) If "Yes" on are the related organIzations Isted as reqUIred on Schedule Describe In Part the Intended uses of the organIzation's endowment funds Land, Buildings, and Equipment. Complete If the or anIzatIon answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other Cost or other (other) Accumulated depreCIatIon Book value (Investment) 1a Land BUIldIngs Leasehold Improvements Equ pment . 51,813 223 49,417 2,619 Other . . . Total. Add lines 1a through 1e (Column must equal Form 990, Part X, column (B), line 10(c)) . . 2,619 Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 3 Investments?Other Securities. Complete if the organization answered ?Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description of security or category Method of valuation (Including name of security) Book Cost or end-of-year market value value (1) FinanCIal derivatives (2) Closely-held eqUIty interests (3)Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Column must equal FONT) 990, Part X, col (B) line 12 Investments?Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method of valuation Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (3) (9) Total. (Column must equal Falm 990, Part X, col (B) line 13) Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 Description Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column must equal Form 990, Part X, col (B) line 15Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990 Part line 25. 1. Description of liability Book value (1) Federal income taxes 401 an contributions and taxes able Amounts held for others (3) Total. (Column must equal FONT) 990, Part X, col (B) line 25) 2, 123 2. Liability for uncertain tax p05itions In Part prowde 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 if the text of the footnote has been prowded in Part Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited finanCIal statements . . . . . . . 1 1,364,577 2 Amounts Included on line 1 but not on Form 990, Part line 12 a Net unrealized gains (losses) on investments . . . . 2a Donated serVIces and use of faCIlities . . . . . . . . . 2b 129,779 Recoveries of prior year grants . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d 77,798 Add lines 2a through 207,577 3 Subtract line 2e from line 1,157,000 Amounts included on Form 990, Part line 12, but not on line 1 3 Investment expenses not included on Form 990, Part line 7b . 4a Other (Describe in Part . . . . . . . . . . . 4b 20,113 Add lines 20,113 5 Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I line 12 . . . . 5 1,177,113 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. Total expenses and losses per audited FinanCIal statements . . . . . . . . . . . 1 975,618 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated serVIces and use of faCIlities . . . . . . . . . 2a 129,779 Prior year adjustments . . . . . . . . . . . . 2b Other losses . . . . . . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d 64,688 Add lines 2a through 194,467 3 Subtract line 2e from line 781,151 Amounts included on Form 990, Part IX, line 25, but not on line 1: 3 Investment expenses not included on Form 990, Part line 7b . . 4a Other (Describe in Part . . . . . . . . . . . . 4b 18,422 Add lines 18,422 5 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part 1, line 799,573 Supplemental Information Prowde the descriptions reqUIred for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to prowde any additional information Return Reference Explanation See Additional Data Table Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 5 Supplemental Information (continued) Return Reference Explanation Schedule (Form 990) 2018 Additional Data Software ID: 18007482 Software Version: EIN: 23-7047821 Name: Kansas POIICY Institute Supplemental Information Return Reference Explanation Pt X, Lme 2 FIN 740) The Kansas Pollcy Is a not-for-pro?t Supplemental Information Return Reference Explanation Pt X, Line 2 organization under IRC Section 501(c)(3) IS exempt From income Supplemental Information Return Reference Explanation Pt X, LIne 2 taxes The Institute recognizes the flnanCIaI statement effects Supplemental Information Return Reference Explanation Pt X, LIne 2 of a tax pOSItIon only when It believes It can more likely than Supplemental Information Return Reference Explanation Pt X, LIne 2 not sustain the pOSItIon upon an exam by the relevant tax authority Supplemental Information Return Reference Explanation Pt X, LIne 2 The Institute adopted Accounting Standards Codi?cation(ASC) 740, Supplemental Information Return Reference Explanation Pt X, LIne 2 Income Taxes, outlines accounting reqUIrements related Supplemental Information Return Reference Explanation Pt X, LIne 2 to uncertain tax pOSItIons The adoption of the new acctg Supplemental Information Return Reference Explanation Pt X, LIne 2 method had no effect on the Institute's flnanCIaI statements Supplemental Information Return Reference Explanation Pt XI, Llne 2d Accr recd after yr events, Supplemental Information Return Reference Explanation Pt XI, Line 4b Accrued Contributions in prior yr, rec'd in current Supplemental Information Return Reference Explanation Pt XII, Llne 2d Accr exps, cash pd after yr salar Supplemental Information Return Reference Explanation Pt XII, LIne 2d Fundralsmg events dlrect exps, net Supplemental Information Return Reference Explanation Pt XII, Llne 2d Prepaid accrued exps, net cash recorded In current Supplemental Information Return Reference Explanation Pt XII, LIne 4b Accr exps, cash pd In In prepaid exps, Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493316001389 Schedule Compensation Information OMB No 1545-0047 Form 990 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2 0 1 8 Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Department ot?the Trensun Go to for instructions and the latest information. Open to Public Iiilemnl enue Senice Ins I ection Name of the organization Employer identification number Kansas Policy Institute 23-7047821 Questions Regarding Compensation Yes No 1a Check the approplate box(es) if the organization prowded any of the followmg to or for a person listed on Form 990, Part VII, Section A, line 1a Complete Part to prowde any relevant information regarding these items El First-class or charter travel Housmg allowance or re5idence for personal use El Travel for companions El Payments for busmess use of personal reSIdence El Tax idemnification and gross-up payments El Health or club dues or initiation fees El Discretionary spending account Personal serVIces (e maid, chauffeur, chef) If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or raimbursement or prowsmn of all of the expenses described above? If complete Part to explain 1b 2 Did the organization reqUIre substantiation prior to reimbursmg or allowmg expenses incurred by all 2 directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? 3 Indicate which, if any, of the followmg the filing organization used to establish the compensation of the organization?s CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part El Compensation committee El Written employment contract El Independent compensation consultant Compensation survey or study El Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed on Form 990, Part VII, Section A, line 1a, With respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? 4a No PartICIpate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No PartICIpate in, or receive payment from, an eqUIty-based compensation arrangement? 4c No If "Yes" to any of lines 4a-c, list the persons and prowde the applicable amounts for each item in Part Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. 5 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of a The organization? Sa No Any related organization? 5b No If "Yes," on line 5a or 5b, describe in Part 6 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of a The organization? 6a No Any related organization? 6b No If "Yes," on line 6a or 6b, describe in Part 7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization prowde any nonfixed payments not described in lines 5 and 67 If "Yes," describe in Part 7 Yes 8 Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 If "Yes," describe in Part 8 No 9 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 9 For Paperwork Reduction Act Notice. see the Instructions for Form 990. Cat No 50053T Schedule (Form 990) 2018 ScheduleJ (Form 990) 2018 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each indiVidual whose compensation must be reported on Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row (ii) Do not list any indiViduals that are not listed on Form 990, Part VII for each listed indIVIdual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that indIVIduaI Note. The sum of columns (B Page 2 (A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total of columns (F) Compensation in Base (ii) Bonus 8L incentive Other other deferred column (B) reported compensation compensation reportable compensation as deferred on prior compensation Form 990 1 Trabert 160,437 10,000 0 5,268 9,890 185,595 0 (ii) 0 0 0 0 Schedule (Form 990) 2018 Schedule I (Form 990) 2018 Page 3 Supplemental Information Prowde the Information, explanation, or descriptions reqUIred for Part I, IIries 1aand for Part II Also complete this part for any additional information Return Reference Explanation Pt I LIne 7 lThe Board of Trustees determines and approves the year-end bonus Return Reference Explanation Pt I Line 7 lpald to the PreSIdent of the organization and hIs salary For the Return Reference Explanation Pt I LIne 7 lupcomlng year based on Its discretion upon rewew of the most Return Reference Explanation Pt I Line 7 lcurrent SPN salary gmde for other Industry CEOs The PreSIdent Return Reference Explanation Pt I Line 7 ldetermlnes any bonuses paid to all other employees based on Return Reference Explanation Pt I Line 7 criteria Schedule (Form 990} 2018 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULEM (Form 990) Department of the Trensiin Iiilemnl Re\ critic Sen ice Noncash Contributions OMB No 1545-0047 hComplete if the organizations answered "Yes" on Form 990, Part IV, lines Attach to Form 990. hGo to for the latest information. Open to Public Inspection Name of the organization Kansas Policy Institute Employer identification number 23-7047821 Types of Property (3) (C) Check if Number of contributions or Noncash contribution Method of determining applicable items contributed amounts reported on noncash contribution amounts Form 990, Part line 19 1 Art?Works of art 2 Art?Historical treasures 3 Art?Fractional interests 4 Books and publications 5 Clothing and household goods . . . . . 6 Cars and other vehicles 7 Boats and planes . 8 Intellectual property 9 Securities?Publicly traded 4 66,564 SELLING PRICE 10 Securities?Closely held stock . 11 Securities?Partnership, LLC, or trust interests . 12 Securities?Miscellaneous . 13 Qualified conservation contribution?Historic structures . 14 Qualified conservation contribution?Other 15 Real estate?ReSIdential 16 Real estate?CommerCIal 17 Real estate?Other 18 Collectibles 19 Food inventory 20 Drugs and medical supplies 21 TaXIdermy 22 Historical artifacts 23 SCIentific speCImens 24 Archeological artifacts 25 Other Ir 26 Other Ir 27 Other 28 Other 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement 29 0 Yes No 30a During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which is not reqUIred to be used for exempt purposes for the entire holding period? 30a No If "Yes," describe the arrangement in Part II 31 Does the organization have a gift acceptance policy that reqUIres the rewew of any nonstandard contributions? 31 N0 32a Does the organization hire or use third parties or related organizations to process, or sell noncash 32a No If "Yes," describe in Part II 33 If the organization did not report an amount in column for a type of property for which column is checked, describe in Part II For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 51227] Schedule (Form 990) (2018) Schedule Form 990) (2018) Page 2 Supplemental Information. Prowde the Information reqUIred by Part I, IInes 30b, 32b, and 33, and whether the organlzatIon IS In Part I, column the number of contrIbutIons, the number of Items recered, or a combInatIon of both. Also complete thIs part for any addItIonaI InformatIon. Return Reference ExplanatIon Schedule (Form 990} {2018) Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493316001389I OMB NO 1545-0047 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 01? 990' Complete to provide information for responses to specific questions on 2 0 1 8 El) Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Open to Public Department ??116 men Go to for the latest information. Inspection NW1 B?tl?relblf'glamzatlon Employer identification number Kansas Policy Institute 23-7047821 990 Schedule 0, Supplemental Information Return Explanation Reference Pt VI, Line 13 Martin Eby, Jr IS a Member Emeritus on the Board of 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI. Line 13 Trustees deSIgnatIon does not have voting rights 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, LIne ta on the board and, therefore, he IS not Included In the 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI. Line 13 number of voting members or list of trustees 990 Schedule 0, Supplemental Information 11b Return Explanation Reference Pt VI, LIne The PreSIdent and each board member was prowded a 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI. Llne 11b draft copy of Form 990 prior to filing and was 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, LIne 11b afforded an opportunity to comment on Its contents 990 Schedule 0, Supplemental Information Return Explanation Reference Pt VI. Llne before filing 11b 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, LIne 12c Compliance Is reVIewed annually at a meeting of the 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI. Line 120 Board of Trustees The organization's disregarded entity 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, Line 12c is governed by the same poIICIes as the filing organization 990 Schedule 0, Supplemental Information 15a Return Explanation Reference Pt VI. Line The Board of Trustees reVIews the PreSIdent's compensation 990 Schedule 0, Supplemental Information 15a Return Explanation Reference Pt VI, LIne usmg the State Policy Network's most current compensation 990 Schedule 0, Supplemental Information Return Explanation Reference Pt VI. Llne survey as a gwde 15a 990 Schedule 0, Supplemental Information 15b Return Explanation Reference Pt VI, LIne The PreSIdent rewews other employees? compensation usmg 990 Schedule 0, Supplemental Information Return Explanation Reference Pt VI. Llne criteria as the Board 15b 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, LIne 19 The Institute's governing documents, conflict of Interest 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI. Line 19 policy and flnanCIal statements be prowded to the 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, LIne 19 public upon a written request addressed to the Institute 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990, Part Llne 4d Kansas Justice Institute, LLC actIVIty 6251 0 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990, Part IX, LIne 24e Repairs maintenance 109 0 109 0 990 Schedule 0, Supplemental Information Return Explanation Reference Form 990, Miscellaneous 6354 4695 1718 -59 Part IX, LIne 24e Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE (Form 990) Department of the Treasun Internal Rex enue Sen ice Attach to Form 990. Go to for instructions and the latest information. Related Organizations and Unrelated Partnerships Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. OMB No 1545-0047 Open to Public Ins -ection Name of the organization Kansas Policy Institute 23-7047821 Employer identification number Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33. Name, address, and EIN (if applicable) of disregarded entity Primary actIVIty (C) Legal domICIle (state or foreign country) Total income End-of-year assets Direct controlling entity (1) Kansas Justice Institute LLC 12980 Metcalf Ave Ste 130 Overland Park, KS 66213 82-2414063 center Public-interest litigation KS 60,100 53,849 Kansas Policy Institute Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. (C) (9) Name, address, and EIN of related organization Primary actIVIty Legal d0m C le (state Exempt Code section Public charity status Direct controlling Section 512(b) or foreign country) (if section 501(c)(3)) entity (13) controlled entity? Yes No For Paperwork Reduction Act Notice. see the Instructions for Form 990. Cat No 50135Y Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 2 Identification of Related Organizations Taxable as a Partnership Complete if the organization answered ?Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. (C) (I) 00 Name, address, and EIN of Primary Legal Direct Predominant Share of Share of Disproprtionate Code General or Percentage related organization actIVIty domICIle controlling income(related, total Income end?of?year allocations? amount in box managing ownership (state entity unrelated, assets 20 of partner? or excluded from Schedule K-l foreign tax under (Form 1065) country) sections 512- 514) Yes No Yes No Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (C) (E) (9) (I) Name, address, and EIN of Primary actiVIty Legal Direct controlling Type of entity Share of total Share of end-of- Percentage Section 512(b) related organization domICIle entity (C corp, corp, income year ownership (13) controlled (state or foreign or trust) assets entity7 country) Yes No Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 3 Transactions With Related Organizations Complete If the organization answered "Yes" on Form 990, Part IV, lIne 34, 35b, or 36. Note. Complete lIne 1 If any entIty Is lIsted In Parts II, or IV of thIs schedule 1 DurIng the tax year, dId the orgranlzatlon engage In any of the followmg transactIons WIth one or more related organIzatIons lIsted In Parts II-IV7 0:3- Recelpt of Interest, (ii)annuItIes, royaltIes, or(iv) rent from a controlled entIty . GIft, grant, or capItal contrIbutIon to related organIzatIon(s) . GIft, grant, or capItal contrIbutIon from related organIzatIon(s) . Loans or loan guarantees to or for related organIzatIon(s) Loans or loan guarantees by related organIzatIon(s) DIVIdends from related organIzatIon(s) Sale of assets to related organIzatIon(s) . Purchase of assets from related organIzatIon(s) . Exchange of assets WIth related organIzatIon(s) . Lease of eqUIpment, or other assets to related organIzatIon(s) Lease of eqUIpment, or other assets from related organIzatIon(s) . Performance of serVIces or membershIp or fundraISIng soIICItatIons for related organIzatIon(s) Performance of serVIces or membershIp or fundralsmg solICItatIons by related organIzatIon(s) SharIng of eqqument, Ists, or other assets WIth related organIzatIon(s) . SharIng of paId employees WIth related organIzatIon(s) . ReImbursement pad to related organIzatIon(s) for expenses . ReImbursement paId by related organIzatIon(s) for expenses . Other transfer of cash or property to related organIzatIon(s) . Other transfer of cash or property from related organIzatIon(the answer to any of the above Is "Yes," see the InstructIons for InformatIon on who must complete thIs llne, IncludIng covered relatIonshIps and transactIon thresholds Name of related organIzatIon Transactlon type (C) Amou nt Involved Method of determInIng amount Involved Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 4 Unrelated Organizations Taxable as a Partnership Complete if the organization answered ?Yes" on Form 990, Part IV, line 37. Prowde the followmg Information for each entity taxed as a partnership through which the organization conducted more than five percent of its actIVIties (measured by total assets or gross revenue) that was not a related organization See instructions regarding exclu5ion for certain investment partnerships a Name, address, and EIN of entity Primary actiwty (C) Legal domICIle (state or foreign country) Predominant income (related, unrelated, excluded from tax under sections 512- 514) (8) Are all partners section 501(c)(3) organizations? Yes No Share of total income (9) hare of end?of?year assets Disproprtionate allocations? Yes No (I) Code amount in box of Schedule K-l (Form 1065) (5) General or managing partner? Yes 00 Percentage ownership Schedule (Form 990) 2018 Schedule Form 990) 2018 Page 5 Supplemental Information Prowde additional Information for responses to questions on Schedule (see instructions) I Return Reference Explanation Schedule (Form 990) 2018