l efile GRAPHIC p rint - DO NOT PROCESS Form I As Filed Data - I DLN: 93493320123056 OMB No 1545-0047 Return of Organization Exempt From Income Tax 990 Under section 501(c ), 527, or 4947 ( a)(1) of the Internal Revenue Code ( except private foundations) ^ Do not enter social security numbers on this form as it may be made public Department of the 2 p 1 5 Open ^ Information about Form 990 and its instructions is at www IRS gov/form990 Treasury Inspection Internal Revenue Service A B For the 2015 calendar ear, or tax e inning 01-01-2015 , and ending 12-31-2015 C Name of organization Kansas Policy Institute Check if applicable D Employer identification number Address change 23-7047821 F Name change Doing business as Initial return F_ Final return / terminated E Telephone number Number and street ( or P 0 box if mail is not delivered to street addre5 250 N Water (316)267-3241 Amended return F-Application Pending I City or town, state or province , country, and ZIP or foreign postal code Wichita, KS 67202 G Gross receipts $ 1,018,154 F Name and address of principal officer David Trabert 250 N Water Suite 216 Wichita , KS 67202 I Tax - exempt status 1 3 Website : ^ F_ 501( c) ( ) 1 (insert no ) F_ 4947(a)(1) or subordinates? [ Yes No H(b) Are all subordinates IYes [ No included? If"No," attach a list (see instructions) F 527 www kansaspolicy org K Form of organization © 501(c)(3) H(a) Is this a group return for H(c) [ Corporation [ Trust F Association GrouD exemption number ^ L Year of formation 1 Other ^ 1969 1 M State of legal domicile KS Summary 1Briefly describe the organization's mission or most significant activities A n independent think-tank that advances free market solutions and the protection of personal freedom for all Kansans Our educational work centers on state and local economic policy V ti 7 2 Check this box ^ F- if the organization discontinued its operations or disposed of more than 25% of its net assets L5 3 Number of voting members of the governing body (Part VI, line la) . . . . . 4 N umber of independent voting members of the governing body (Part VI, line 1b) 5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) V Q 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . . . . . . . 3 8 4 8 5 7 6 0 7a 0 7b Prior Year 8 Contributions and grants (Part VIII, line Ih) 9 Program service revenue (Part VIII, line 2g) 10 aC LIJ . Z1 876,736 964,672 4,548 3,089 0 Investment income (Part VIII, column (A), lines 3, 4, and 7d . 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and Ile) -48,197 -31,199 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) 833,087 936,562 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3 14 Benefits paid to or for members (Part IX, column (A ), line 4) 15 Salaries, other compensation, employee benefits (Part IX, column (A ), lines 5-10) 16a Professional fundraising fees (Part IX, column (A), line lle) b 0 . 0 . 511 , 538 544 , 461 0 Total fundraising expenses (Part IX, column (D), line 25) 17 Other expenses (Part IX, column (A), lines 11a-11d, 1if-24e) 377,598 353,422 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 889,136 897,883 19 Revenue less expenses Subtract line 18 from line 12 -56,049 38,679 . . . . 8 T Qm Current Year . Beginning of Current Year 20 Total assets (Part X, line 16) 21 Total liabilities (Part X, line 26) 22 Net assets or fund balances Subtract line 21 from line 20 0TWO . . . . . . . . . . . . . . . Si g nature Block Under penalties of perjury, I declare that I have examined this return, 1 my knowledge and belief, it is true, correct, and complete Declaration preparer has any knowledge Sign Here Signature of officer ROBERT D YOUNG SECRETARY-TREASURER Type or print name and title Print/Type preparer's name Paid Preparer Use Only Firm's name Preparer's signature ^ Firm's address ^ May the IRS discuss this return with the preparer shown above? (see in For Paperwork Reduction Act Notice , see the separate instructions. . . . . . . . 255,030 End of Year 284,566 11,285 2,142 243,745 282,424 Form 990 (2015) Page 2 Statement of Program Service Accomplishments 1 Check if Schedule 0 contains a response or note to any line in this Part III Briefly describe the organization's mission An independent think-tank that 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . EYes [No Eyes [No If "Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," describe these changes on Schedule 0 4 4a Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported (Code ) (Expenses $ 63,036 including grants of $ ) (Revenue $ THE KANSAS OPEN GOVERNMENT PROJECT GIVES KANSANS A TRANSPARENT LOOK AT HOW THEIR TAX DOLLARS ARE SPENT WE MAINTAIN A WEB SITE THAT CONTAINS STATE EMPLOYEE EARNINGS, PENSION PAYMENTS, AND EMPLOYMENT AGREEMENTS THE SITE ALSO INCLUDES PROPERTY TAX COLLECTIONS BY COUNTY, SCHOOL DISTRICT REVENUE, SPENDING, CARRYOVER CASH BALANCES, EMPLOYMENT, PAYROLL LISTINGS AND STUDENT ACHIEVEMENT ALL OF THE DATA CAN BE VIEWED ONLINE AND DOWNLOADED FOR FURTHER ANALYSIS THE SITE'S CONTENT IS REGULARLY UPDATED AS NEW DATA BECOMES AVAILABLE 4b (Code ) (Expenses $ 246,847 including grants of $ ) (Revenue $ 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 4c (Code ) (Expenses $ 311,622 including grants of $ ) (Revenue $ THE STUDENT-FOCUSED EDUCATION PROGRAM STRIVES TO PROVIDE INSIGHTS ON SPENDING CHOICES FOR EDUCATION EXTENSIVE RESEARCH IS CONDUCTED IN VARIOUS EDUCATION AREAS WE EXAMINE THE RELATIONSHIP BETWEEN K-12 SPENDING AND STUDENT ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL LEARNING, CHARTER SCHOOLS AND OTHER SCHOOL CHOICE OPTIONS, AND PROVIDE IN-DEPTH ANALYSIS OF SCHOOL FUNDING AND EMPLOYMENT CHANGES 4d Other program services (Describe in Schedule 0 (Expenses $ 4e Total program service expenses 00, including grants of $ ) (Revenue $ 621,505 Form 990 (2015) Form 990 (2015) Page 3 Checklist of Re q uired Schedules Yes 1 No Is the organization described in section 501(c)(3) or4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A . . . . . . . . . . . . . . . . . . . . . . 1 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes, " complete Schedule C, Part II 1i . . . . . . . . . . . . . . 4 Is the organization a section 501 (c)(4), 501(c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III . . . . . . . . . . . . . . . . 5 No Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . 6 No Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II 7 No Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III . . . . . . . . . . . . 8 No Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services?If "Yes," complete Schedule D, Part IV . . . . . . . . . . . . . . 9 No 10 No 4 5 6 7 8 9 IJ . Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments' If "Yes, " complete Schedule D, Part V . 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable b Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes, " complete Schedule D, Part VI Ij . . . . . . . . . . . . . . . . . . Yes No 10 a Yes . Ila Yes Yes Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 167 If "Yes," complete Schedule D, Part VII . . . . . . Slb No Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 167 If "Yes," complete Schedule D, Part VIII Ilc No d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes, " complete Schedule D, Part IX Sld No e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ij Ile Yes f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ij llf Y es 12a Yes c 12a b 13 Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, " complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14a b 15 16 Did the organization maintain an office, employees, or agents outside of the United States? . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments . valued at $ 100,000 or morel If "Yes," complete Schedule F, Parts I and IV . . . . . . . 12b No 13 No 14a No 14b No Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV . 15 No Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV . 16 No 17 No 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and lle? If "Yes," complete Schedule G, Part I (see instructions) . . 18 Did the organization report more than $15,000 total offundraising event gross income and contributions on Part tj . . VIII, lines lc and 8a'' If "Yes," complete Schedule G, PartIl . . . . . . . . . . 18 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If . . . . . . . . . . . . . . . . . . "Yes, " complete Schedule G, Part III . 19 No 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H 20a No b . If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Yes 20b Form 990 (2015) Form 990 (2015) Page 4 Checklist of Required Schedules (continued) 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II . . . . 21 No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III . . . . . . . . 22 No 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule 3 . . . . . . . . . . . . . . . . . . . . . . . ij 23 24a b Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 20027 If "Yes," answer lines 24b through 24d and complete Schedule K If "No,"go to line 25a . . . . . . . . . . . . . . Yes No 24a Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . 24c d Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c )( 3), 501 ( c)(4), and 501(c )( 29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," . complete Schedule L, Part I . . . . . . . . . . . 25a No 25b No Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II . . 26 No Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III . . 27 No A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . 28a No b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . 28b No c A n entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV . . . 28c No 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . 30 No b 26 27 28 Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I . . Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) a Yes 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 31 No 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II . 32 No Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3'' If "Yes," complete Schedule R, PartI . . . . . . . 33 No 34 No Did the organization have a controlled entity within the meaning of section 512(b )(13)? 35a No If'Yes'to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, Ime 2 . . . 35b No 33 34 Was the organization related to any tax-exempt or taxable entity' If "Yes, " complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 35a b 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 . . . . . . . . . . . . 36 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 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 1lb and 197 Note . All Form 990 filers are required to complete Schedule 0 . . . . . . . . . . . 38 38 No Yes Form 990 (201 5 ) Form 990 (2015) Page 5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a res p onse or note to an y line in this Part V Yes la Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable la 9 lb 0 b Enter the number of Forms W-2G included in line la Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? . . 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . . . . . . . . . . b ^ 2a If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note .Ifthe sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? b . Yes 12b Yes 7 . 3a . No . 3b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . 4a No 5a No 5b No b If"Yes," has it filed a Form 990-T for this year?If "No"toline3b, provide an explanation in Schedule 0 1c No If "Yes," enter the name of the foreign country ^ See instructions for filing requirements for FinC EN Form 114, Report of Foreign Bank and Financial Accounts (FBA R) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization file Form 8886-T7 Sc 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? . . b 7 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . No 6b Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? 7a Yes Yes b If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . 7c d If "Yes," indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . 7h 8 . . . . I b 10 . . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . 9a Did the sponsoring organization make any taxable distributions under section 4966? 1 1 No 7d . . Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? 7e No 7f No 8 9a 9b Section 501(c )( 7) organizations. Enter a Initiation fees and capital contributions included on Part VIII, line 12 b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 11 . 10a 10b Section 501(c )( 12) organizations. Enter a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them ) . . . . . . . . . 12a b 13 . . . . . . . . 11a 11b Section 4947 ( a)(1) non - exempt charitable trusts .Is the organization filing Form 990 in lieu of Form 1041? If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12a 12b 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 b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b c Enter the amount of reserves on hand 13c 14a b 13a Did the organization receive any payments for indoor tanning services during the tax year? 14a If "Yes," has it filed a Form 720 to report these payments''If "No," provide an explanation in Schedule 0 14b No Form 990 (2015) Form 990 (2015) LQ&W Page 6 Governance , Management , and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 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. Governina Bodv and Manaaement Yes la Enter the number of voting members of the governing body at the end of the tax year la 8 lb 8 I No If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0 b Enter the number of voting members included in line la, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . 2 No 3 No 4 No 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 No 6 Did the organization have members or stockholders? 6 No 7a No 7b No 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . b 8 Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following a The governing body? b Each committee with authority to act on behalf of the governing body? 9 . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes,"provide the names and addresses in Schedule 0 . . . . . . . 8a Yes 8b Yes 9 No Section B. Policies ( This Section B re q uests information about p olicies not re q uired b y the Internal Revenue Code.) Yes 10a b Ila b 12a Did the organization have local chapters, branches, or affiliates? 10a If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . Ila Yes Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 Did the organization have a written conflict of interest policy? If "No," go to line 13 12a Yes Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . 12b Yes Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . . 12c 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 following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? 15a Yes S5b Yes b c No No a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization . . If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a b Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . 16a If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? 16b No Section C. Disclosure 17 List the States with which a copy of this Form 990 is required to be 18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c) (3)s only) available for public inspection Indicate how you made these available Check all that apply KS 19 20 Own website [ Another's website [ Upon request F- Other (explain in Schedule 0 ) 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 D YOUNG 250 N Water Suite 300 Wichita, KS 67202 (316) 267-3241 Form 990 (2015) Form 990 (2015) Liga= Page 7 Compensation of Officers, Directors,Trustees , Key Employees , Highest Compensated Employees , and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII E Section A. Officers, Directors , Trustees , Key Employees , and Highest Compensated Employees la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year • List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization's current key employees, if any See instructions for definition of"key employee • List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $ 100,000 from the organization and any related organizations • List all of the organization's former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) 2, = = a ;i n (D ) Reportable compensation from the organization (W- 2/1099MISC) ( E) Reportable compensation from related organizations (W- 2/1099MISC) (F) Estimated amount of other compensation from the organization and related organizations 3 c Co ^{ D I. ;T IT, (1) GEORGE PEARSON ...................................................................... Chairman of Board of Trustees 20 00 ................ X 0 0 0 (2) DAVID GIBSON ...................................................................... Vice Chairman of Board of Trustees 2 00 ................ X 0 0 0 (3) CHUCK MACKEY ...................................................................... Trustee 1 00 ................ X 0 0 0 (4) RAUL BRITO ...................................................................... Trustee 1 00 ................ X 0 0 0 (5) PHYLLIS NOLAN ...................................................................... Trustee 1 00 ................ X 0 0 0 (6) ROBERT SMITH ...................................................................... Trustee 1 00 ................ X 0 0 0 (7) NESTOR WEIGAND JR ...................................................................... Trustee 1 00 ................ X 0 0 0 X 161,234 0 0 X 0 0 0 0 0 0 76,484 0 0 0 0 0 40 00 (8) DAVID TRABERT ...................................................................... """"""""' President (9) ROBERT YOUNG ...................................................................... Secretary/Treasurer 1 00 ................ (10) LEE HARRIS ...................................................................... Trustee 1 00 ................ X 40 00 (11) JAMES FRANKO ...................................................................... """"""""' Vice President (12) PRISCILLA O'SHAUGHNESSY ...................................................................... Trustee 100 ................ X X Form 990 (2015) Form 990 (2015) Page 8 Section A . Officers, Directors, Trustees , Key Employees, and Highest Compensated Employees (continued) (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) _ -. 2, = T Z Z '7 cc r `-1 rt. c 2 ( E) Reportable compensation from related organizations (W2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations n .i• ^ `-= .t. _ = a Co (D ) Reportable compensation from the organization (W2/1099-MISC) 3 ^1 D I• co L lb c d 2 Sub -Total . . . . . . . . . . . . Total from continuation sheets to Part VII, Section A Total ( add lines lb and 1c) . . . . . . . ^ . ^ ^ 237,718 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ^ 1 No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line la? If "Yes," complete ScheduleI for such individual . . . . . . . . . . . . . 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule I for such individual 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?If "Yes," complete Schedule] forsuch person . . . . . . . 3 No 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 business address 2 (B) Description of services (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $ 100,000 of compensation from the organization ^ 0 Form 990 (2015) Form 990 (2015) Page 9 Statement of Revenue T Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Total revenue la Federated campaigns Membership dues c Fundraising events d Related organizations E y .. e Government grants (contributions) le O f All other contributions, gifts, grants, and similar amounts not included above if g Noncash contributions included in lines la-1f $ h Total . Add lines la-1f E (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512-514 la b ya (B) Related or exempt function revenue . . . . lb . 52,445 1c . ld V' y .^. 0 O V v 912,227 27 , 918 964,672 . ^ Business Code I ti 2a b CL c d e M f All other program service revenue g Total . Add lines 2a-2f 0 3 . . . . . . . . ^ Investment income (including dividends, interest, ^ and other similar amounts) 4 Income from investment of tax-exempt bond proceeds 5 Royalties Less rental expenses c Rental income or (loss) d Net rental inco me or (loss) . Gross amount from sales of assets other than inventory . . . . d 4) 8a . . -31,199 ^ (ii) Other 27,918 Less cost or other basis and sales expenses c -31,199 (ii) Personal (i) Securities b ^ Gross rents b 7a 3,089 ^ (i) Real 6a • 3,089 27,918 Gain or (loss) Net gain or (los s) . ^ Gross income from fundraising events (not including $ 52,445 of contributions reported on line 1c) See Part IV, line 18 cc a 22,475 b Less c Net income or (loss) from fundraising events 9a direct expenses . . . b 53,674 . . ^ Gross income from gaming activities See Part IV, line 19 . . a b Less c Net income or (loss) from gaming acti vities direct expenses . b . . 001 10a Gross sales of inventory, less returns and allowances . a b Less c Net income or (loss) from sales of inventory cost of goods sold . b Miscellaneous Revenue . ^ Business Code 1la b c d All other revenue e Total .Add lines 11a-11d 12 . . . Total revenue . See Instructions ^ ^ 936,562 , -28,110 Form 990(2015) Form 990 (2015) Page 10 Statement of Functional Expenses Ligg= Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check if Schedule 0 contains a response or note to any line in this Part IX T (A) Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII . Total expenses 1 Grants and other assistance to domestic organizations and domestic governments See Part IV, line 21 . . 2 Grants and other assistance to domestic individuals See Part IV, line 22 . 3 (e ) Program service expenses ( C) Management and general expenses (D) Fundraising expenses . Grants and other assistance to foreign organizations, foreign governments, and foreign individuals See Part IV, lines 15 and 16 . . . . . . . . . . . . 4 Benefits paid to or for members 5 Compensation ofcurrent officers, directors, trustees, and 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 12,086 8,947 2,832 307 9 Other employee benefits 47,143 27,285 12,238 7,620 36,737 25,954 4,180 6,603 2,268 180 2,088 0 key employees 10 . . . . . . 237,718 218,582 9,568 9,568 210,777 109,451 24,785 76,541 Payroll taxes 11 Fees for services (non-employees) a Management b Legal c Accounting d Lobbying . . . . . . e Professional fundraising services See Part IV, line 17 f Investment management fees g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 1lg expenses on Schedule 0) . . . 1,500 50 1,450 0 12 Advertising and promotion 67,009 66,317 206 486 13 Office expenses 79,000 19,808 21,685 37,507 14 Information technology 33,791 26,256 5,612 1,923 15 Royalties 16 Occupancy 13,579 0 13,579 0 17 Travel 34,966 28,829 3,422 2,715 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 4,424 0 4,424 0 23 Insurance 4,426 0 4,426 0 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0 ) 10,660 a Contract services 91,919 81,259 0 b Meeting and event expenses 1,966 0 1,966 0 c Books and dues 3,058 2,498 532 28 d Kansas Open Records Act fees e All other expenses 25 Total functional expenses . Add lines 1 through 24e 26 Joint costs .Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation Check here ^ F- iffollowing SOP 98-2 (ASC 958-720) 3,568 3,568 0 0 11,948 2,521 3,915 5,512 897,883 621,505 116,908 159,470 Form 990 (2015) Form 990 (2015) Page 11 Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part X P (A) Beginning of year 1 Cash-non-interest-bearing 2 Savings and temporary cash investments 3 Pledges and grants receivable, net 4 Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L . . 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L . . . . . . . . . 134,088 1 142,808 114,761 2 137,850 . . (B) End of year 3 . . . . . . . . . 56 . 4 56 5 6 7 Notes and loans receivable, net 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 10a b y . . . . . . . . . . . . 7 8 Land, buildings, and equipment cost or other basis Complete Part VI of Schedule D 10a 46,809 Less 10b 44,057 accumulated depreciation . 11 Investments-publicly traded securities 12 Investments-other securities See Part IV, line 11 13 Investments -program- related See Part IV, line 11 14 Intangible assets 15 Other assets See Part IV, line 11 . . . . . . . . . . Grants payable . . . . . . . . 14 . . . . . Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II of Schedule L . . . . . 255,030 16 284,566 142 17 2,142 . 22 . . . Escrow or custodial account liability Complete Part IV of Schedule D . . . 21 . . . Deferred revenue . . . Tax-exempt bond liabilities . . . 19 . . . . 20 . 2,752 15 Accounts payable and accrued expenses . 10c 13 . 18 . 5,025 12 17 . 1,100 11 Total assets .Add lines 1 through 15 (must equal line 34) . 9 . 16 . 1,100 18 . . 19 . 20 . 21 . 22 cL 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part X of Schedule D 26 Total Iiabilities .Add lines 17 through 25 . Organizations that follow SFAS 117 (ASC 958), check here ^ 11,143 25 11,285 26 2,142 243,745 27 257,424 28 25,000 W and complete lines 27 through 29, and lines 33 and 34. T- 27 Unrestricted net assets 28 Temporarily restricted net assets CZ 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), check here ^ F and complete lines 30 through 34. Z Z 30 Capital stock or trust principal, or current funds 30 31 Paid-in or capital surplus, or land, building or equipment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 34 Total liabilities and net assets/fund balances . . . . . . . . . 32 . 243,745 33 255,030 34 282,424 284,566 Form 990 (2015) Form 990 (2015) Page 12 Reconcilliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI . F 1 Total revenue (must equal Part VIII, column (A), line 12) . 2 Total expenses (must equal Part IX, column (A), line 25) 3 Revenue less expenses Subtract line 2 from line 1 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 5 Net unrealized gains (losses) on investments 6 Donated services and use of facilities 7 Investment expenses . 1 936,562 2 897,883 3 38,679 4 243,745 . 5 6 . . 7 8 Prior period adjustments . . 9 Other changes in net assets or fund balances (explain in Schedule 0) 10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column (B)) 8 9 10 282,424 Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part XII . Yes 1 No Accounting method used to prepare the Form 990 [Cash [Accrual F-Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No If'Yes,'check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both F- Separate basis b F- Consolidated basis F- Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? 2b Yes 2c Yes If'Yes,'check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both [7 Separate basis c F- Consolidated basis F- Both consolidated and separate basis If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB CircularA-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 3a No 3b Form 990 (2015) l efile GRAPHIC p rint - DO NOT PROCESS (Form 990 or Department of the Treasury DLN: 93493320123056 OMB No 1545-0047 SCHEDULE A 990EZ ) I As Filed Data - I Public Charity Status and Public Support Complete if the organization is a section 501(c )( 3) organization or a section 4947(a)(1) nonexempt charitable trust. ^ Attach to Form 990 or Form 990-EZ. ^ Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www. irs.gov / form990 . 2 0 1 5 Open to Public Inspection Internal Ravenna Semite Name of the organization Kansas Policy Institute Employer identification number 23-7047821 ni^ Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 11, check only one box ) 1 F- A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 F A school described in section 170(b )(1)(A)(ii).(Attach Schedule E (Form 990 or 990-EZ)) 3 p A hospital or a cooperative hospital service organization described in section 170(b )( 1)(A)(iii). 4 p 5 p 6 p A medical research organization operated in conjunction with a hospital described in section 170(b )(1)(A)(iii). Enter the hospital's name, city, and state An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b )(1)(A)(iv). (Complete Part II ) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 8 p A n organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b )(1)(A)(vi). (Complete Part II ) A community trust described in section 170(b )(1)(A)(vi) (Complete Part II ) 9 p 10 p 11 p 7 a b c d e f g An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 Seesection 509(a )(2). (Complete Part III ) A n organization organized and operated exclusively to test for public safety See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509 (a)(3). Check the box in lines 1la through l Id that describes the type of supporting organization and complete lines l le, 11f, and 11g p Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization You must complete Part IV , Sections A and B. p Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV , Sections A and C. p Type III functionally integrated . A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions) You must complete Part IV , Sections A , D, and E. p Type III non - functionally integrated . A supporting organization operated in connection with its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions) You must complete Part IV , Sections A and D, and Part V. p Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s) (i) Name of supported organization (ii)EIN (iii) Type of organization (described on lines 1- 9 above (see instructions)) (iv) Is the organization listed in your governing document? Yes (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) No Total For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990EZ . Cat No 11285F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 2 Support Schedule for Organizations Described in Sections 170(b )( 1)(A)(iv) and 170(b )( 1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) ^ 1 Gifts, grants, contributions, and membership fees received (Do (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total 617,923 592,651 805,482 876,736 964,672 3,857,464 617,923 592,651 805,482 876,736 964,672 3,857,464 not include any unusual grants 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 2 3 4 Total . Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support . Subtract line 5 6 939,414 2,918,050 from line 4 Section B. Total Support Calendar year (a)2011 (b)2012 (or fiscal year beginning in) ^ 617,923 592,651 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on 3,065 2,835 securities loans, rents, royalties and income from similar sources 9 Net income from unrelated business activities, whether or 138 210 not the business is regularly carried on Other income Do not include 10 gain or loss from the sale of 61 35 capital assets (Explain in Part VI) Total support . Add lines 7 11 through 10 12 Gross receipts from related activities, etc (see instructions) 13 (c)2013 (d)2014 (e)2015 (f)Total 805,482 876,736 964,672 3,857,464 1,762 4,422 3,089 15,173 126 474 96 3,873,207 12 104,525 First five years .If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .^ E Section C . Computation of Public Support Percentage 14 Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) 14 75 340 % 15 Public support percentage for 2014 Schedule A, Part II, line 14 15 69 660 % 16a 331 / 3% support test - 2015 .Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box b 17a b 18 and stop here . The organization qualifies as a publicly supported organization ^ We 331 / 3% support test - 2014 .Ifthe organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here . The organization qualifies as a publicly supported organization 10 %-facts - and-circumstances test - 2015 .Ifthe 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 ^ F organization 10%-facts - and-circumstances test -2014 .Ifthe organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and 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 ^ F supported organization Private foundation .If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see ^ p instructions ^ F Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 3 IMMISTM Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and 1 membership fees received (Do not include any "unusual grants ') Gross receipts from admissions, 2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities 3 that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value of services or facilities 5 furnished by a governmental unit to the organization without charge 6 Total . Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year c Add lines 7a and 7b 8 Public support . (Subtract line 7c from line 6 (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total Section B. Total Support Calendar year (a)2011 (b)2012 (c)2013 (d)2014 (e)2015 (f)Total (or fiscal year beginning in) ^ 9 Amounts from line 6 Gross income from interest, 10a dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable b income (less section 511 taxes) from businesses acquired after June 30, 1975 c Add lines 10a and 10b Net income from unrelated 11 business activities not included in line lob, whether or not the business is regularly carried on 12 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support . (Add lines 9, 10c, 13 11, and 12 ) 14 First five years .If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ^ E Section C . Computation of Public Support Percentage 15 Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) 16 Public support percentage from 2014 Schedule A, Part III, line 15 0 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2015 (line l Oc, column (f) divided by line 13, column (f)) 18 Investment income percentage from 2014 Schedule A, Part III, line 17 19a 331 / 3% support tests - 2015 .Ifthe organization did not check the box on line 14 , and line 15 is more than 33 1/3%, and line 17 is not 0 more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization ^ F b 331 / 3% support tests-2014 .Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization 20 Private foundation . Ifthe organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ^ p ^ p Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 4 Supporting Organizations (Complete only if you checked a box on line 11 of Part I If you checked 11a of Part I, complete Sections A and B If you checked 1lb of Part I, complete Sections A and C If you checked 1Ic of Part I, complete Sections A, D, and E If you checked l ld of Part I, complete Sections A and D, and complete Part V Section A. All Supportincl Organizations No 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No," describe in Part VI how the supported organizations are designated If designated by class or purpose, describe the designation If historic and continuing relationship, explain 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1 ) or (2 )? If "Yes," explain in Part VZ how the organization determined that the supported organization was described in section 509(a)(1) or (2) 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)'' If "Yes," describe in Part VZ when and how the organization made the determination c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VZ what controls the organization put rn place to ensure such use 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes"and if you checked 11a or 11b rn Part I, answer (b) and (c) below 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes,"describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with Its supported organizations 4b c 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)? If "Yes,"explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes 4c 5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"answer (b) and (c) below (if applicable) Also, provide detail in Part VI, including (r) the names and EIN numbers of the supported organizations added, substituted, or removed, (n) the reasons for each such action, (III) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document) b Type I or Type II only . Was any added or substituted supported organization part of a class already designated it the organization's organizing document? c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations, (b) individuals that are part of the charitable class benefited b one or more of its supported organizations, or (c) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes, "provide detail in Part VI. 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member ofa substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If "Yes,"complete Part l of Schedule L (Form 990) 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part II of Schedule L (Form 990) 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509 (a)(1) or (2))? If "Yes,"provide detail rn Part VI. b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes,"provide detail rn Part V7. c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes,"provide detail rn Part V7. 10a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes,"answer b below b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings) 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above''If "Yes "to a, b, or c, provide detail in Part VI Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 5 Supporting organizations (continued) Section B. Type I Supporting Organizations No Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No,"describe rn Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year 2 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 VZ how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization Section C. Type II Supporting Organizations No Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)' If "No,"describe rn Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain rn Part VI how the organization maintained a close and continuous working relationship with the supported organization(s) 3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes,"describe in Part VZ the role the organization's supported organizations played rn this regard 3 Section E. Tvne III Functionally-Integrated Sunnortina Oraanizations Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( see instructions) The organization satisfied the Activities Test Complete line 2 below Fp The organization is the parent of each of its supported organizations Complete line 3 below p The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) Activities Test Answer ( a) and ( b) below. a Did substantially all of the organization's activities during the tax year directly further the exempt purposes oftF supported organization(s) to which the organization was responsive? If "Yes,"then rn Part VI identify those supported organizations and exp lain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of Its activities b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more c the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VZ the reasons for the organization's position that Its supported organization(s) would have engaged rn these activities but for the organization's involvement 3 Parent of Supported Organizations Answer ( a) and ( b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees each of the supported organizations? Provide details in Part VI b Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization rn this regard Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 6 Type III Non - Functionally Integrated 509(a )( 3) Supporting Organizations 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov 20, 1970 See instructions . All other Type III non-functionally integrated supporting organizations must complete Sections A through E Section A - Adjusted Net Income 1 Net short-term capital gain 1 2 Recoveries of prior-year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3 4 5 Depreciation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8 Section B - Minimum Asset Amount 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year) (A) Prior Year (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 a Average monthly value of securities la b Average monthly cash balances lb c Fair market value of other non-exempt-use assets Sc d Total (add lines la, lb, and lc) Id e Discount claimed for blockage or other factors (explain in detail in Part VI) 2 Acquisition indebtedness applicable to non-exempt use assets 2 3 Subtract line 2 from line Id 3 4 Cash deemed held for exempt use Enter 1-1/2% of line 3 (for greater amount, see instructions) 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by 035 6 7 Recoveries of prior-year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 Current Year Section C - Distributable Amount 1 Adjusted net income for prior year (from Section A, line 8, Column A) 2 Enter 85% of line 1 2 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter greater of line 2 or line 3 4 5 Income tax imposed in prior year 5 6 Distributable Amount . Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 7 E 1 Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-EZ) 2015 Page 7 Type III Non - Functionally Integrated 509(a )( 3) Supporting Organizations ( continued) Current Year Section D - Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes ofsupported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (priorIRS approval required) 6 Other distributions (describe in Part VI) See instructions 7 Total annual distributions . Add lines 1 through 6 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI) See instructions 9 Distributable amount for 2015 from Section C, line 6 10 Line 8 amount divided by Line 9 amount Section E - Distribution Allocations (see instructions ) M Excess Distributions (ii) Underdistributions Pre-2015 (iii) Distributable Amount for 2015 1 Distributable amount for 2015 from Section C, line 6 2 U nderdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) 3 Excess distributions carryover, if any, to 2015 a b c d From 2013. e From 2014. f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2015 distributable amount i Carryover from 2010 not applied (see instructions) j Remainder Subtract lines 3g, 3h, and 3i from 3f 4 Distributions for 2015 from Section D, line 7 a Applied to underdistributions of prior years b Applied to 2015 distributable amount c Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2015, if any Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) 6 Remaining underdistributions for 2015 Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2016 . Add lines 3j and 4c 8 Breakdown of line 7 a b c Excess from 2013. d From 2014. e From 2015. . . . . . . Schedule A (Form 990 or 990 -EZ) (2015) Schedule A (Form 990 or 990-EZ) 2015 ff^ Page 8 Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line le; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions). Facts And Circumstances Test Return Reference I Pt II Ln 10 Explanation (Other Income Part II, Line 10 Description Other income 2011 I 61 2012 35 1 Schedule A (Form 990 or 990-EZ) 2015 l efile GRAPHIC p rint - DO NOT PROCESS (Form 990 or Department of the Treasury Internal Revenue Service DLN: 93493320123056 Political Campaign and Lobbying Activities OMB No 1545-0047 For Organizations Exempt From Income Tax Under section 501(c) and section 527 2 015 SCHEDULE C 990-EZ ) I As Filed Data - ^ Complete if the organization is described below . ^ Attach to Form 990 or Form 990-EZ. about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs . gov/form990 . Ope n Inspection If the organization answered " Yes" on Form 990, Part IV, Line 3, or Form 990 - EZ, Part V , line 46 ( Political Campaign Activities), then • Section 501(c)(3) organizations Complete Parts I-A and B Do not complete Part I-C • Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and C below Do not complete Part I-B • Section 527 organizations Complete Part I-A only If the organization answered " Yes" on Form 990, Part IV, Line 4, or Form 990 - EZ, Part VI, line 47 ( Lobbying Activities), then • Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part II-B • Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part II-B Do not complete Part II-A If the organization answered " Yes" on Form 990, Part IV, Line 5 (Proxy Tax) ( see separate instructions) or Form 990-EZ , Part V, line 35c ( Proxy Tax) (see separate instructions), then • Section 501(c)(4), (5), or (6) organizations Complete Part III Name of the organization Kansas Policy Institute I Employer identification number 23-7047821 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Provide a description of the organization's direct and indirect political campaign activities in Part IV 2 Political expenditures 3 Volunteer hours ^ $ Complete if the organization is exempt under section 501 ( c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 ^ $ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 ^ $ 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? [ Yes [ No 4a Was a correction made? [ Yes [ No b If "Yes," describe in Part IV Complete if the organization is exempt under section 501 ( c), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ^ ^ $ $ 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-PO L, line 17b 4 Did the filing organization fileForm 1120 -POL for this year? 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization's funds A Iso enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) If additional space is needed, provide information in Part IV (a) Name (b) Address ^ $ F- Yes ( c) EIN (d ) Amount paid from filing organization's funds If none, enter -0- [ No (e) Amount of political contributions received and promptly and directly delivered to a separate political organization If none, enter -0- 2 3 4 5 6 ror raperworK Keauction Act notice , see cne instructions or rorm 99U or 99U-tc. Cat No 50084S Schedule C (Form 990 or 990-EZ) 2015 Schedule C (Form 990 or 990- EZ) 2015 Page 2 Complete if the organization is exempt under section 501 ( c)(3) and filed Form 5768 ( election under section 501(h)). A Check ^ [ if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures) ( a) Filing organization ' s totals Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) la b C d Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) 22,-- Total lobbying expenditures (add lines la and 1b) 22,-- Other exempt purpose expenditures 929,1 e Total exempt purpose expenditures (add lines Ic and Id) f Lobbying nontaxable amount 951 167,7 Enter the amount from the following table in both columns If the amount on line le , column ( a) or (b ) is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on line le Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 Grassroots nontaxable amount (enter 25% of line If) 41, g h i (b) Affiliated group totals Subtract line Ig from line la If zero or less, enter -0Subtract line If from line Ic If zero or less, enter-0If there is an amount other than zero on either line I h or line Ii, did the organization file Form 4720 reporting section 4911 tax for this year? F- Y e s F- No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbvina Expenditures During 4-Year Averaaina Period Calendar year (or fiscal year beginning in) 2a Lobbying nontaxable amount b Lobbying ceiling amount 150% of line 2a, column e c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d, column (e)) f Grassroots lobbying expenditures (a)2012 124,482 (b)2013 126,414 (c)2014 169,144 (d)2015 167,734 (e) Total 587,774 881,661 2,234 20,071 15,375 22,368 60,048 31,121 31,604 42,286 41,934 146,945 220,418 Schedule C (Form 990 or 990-EZ) 2015 Schedule C (Form 990 or 990-EZ) 2015 Pa g e 3 Complete if the organization is exempt under section 501 ( c)(3) and has NOT filed Form 5768 ( election under section 501(h)). (b) For each "Yes "response on lines la through li below, provide in Part IV a detailed description of the lobbying activity No A mount Yes 1 During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers? b Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? c Media advertisements? d Mailings to members, legislators, or the public? e Publications, or published or broadcast statements? f Grants to other organizations for lobbying purposes? g Direct contact with legislators, their staffs, government officials, or a legislative body? h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? i Other activities? j Total Add lines lc through 1i 2a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? b If "Yes," enter the amount of any tax incurred under section 4912 c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). No 1 Were substantially all (90% or more) dues received nondeductible by members? 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? 3 Did the organization agree to carry over lobbying and political expenditures from the prior year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered "Yes." 1 Dues, assessments and similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f ) tax was paid). 1 a b Current year Carryover from last year 2a c Total 2c 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? Taxable amount of lobbying and political expenditures (see instructions) 4 5 2b 5 Supplemental Information Provide the descriptions required for Part I-A, line 1, Part I-B, line 4, Part I-C, line 5, Part II -A (affiliated group list), Part II-A, lines 1 and 2 (see instructions), and Part II-B, line 1 Also, complete this part for any additional information I Return Reference Explanation Schedule C (Form 990 or 990EZ) 2015 lefile GRAPHIC print - DO NOT PROCESS SCHEDULE D DLN: 93493320123056 OMB No 1545-0047 Supplemental Financial Statements (Form 990) Department of the Treasury As Filed Data - ^ Complete if the organization answered "Yes," on Form 990, Part IV, line 6, 7, 8, 9, 10, I l a , llb, 11c, lid, Ile, ilf, 12a, or 12b. 20 1 5 ^ Attach to Form 990. Ope n t o Pu b lic Information about Schedule D (Form 990 ) and its instructions is at www.irs.gov/form990 . Ins pe cti o n Internal Revenue Service Name of the organization Kansas Policy Institute Employer identification number 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. 1 Total number at end of year 2 Aggregate value of contributions to (during year) 3 Aggregate value of grants from (during year) 4 Aggregate value at end of year 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization 's property, subject to the organization ' s exclusive legal control ? [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 impermissible private benefit? [Yes [No Conservation Easements . Complete if the organization answered " Yes" on Form 990, Part IV, line 7. 1 Purpose ( s) of conservation easements held by the organization (check all that apply) Preservation of land for public use ( e g , recreation or education ) Protection of natural habitat [ Preservation of an historically important land area [ Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form ofa conservation easement on the last day of the tax year Held at the End of the Year a Total number of conservation easements 2a b Total acreage restricted by conservation easements 2b c N umber of conservation easements on a certified historic structure included in (a) 2c d N umber of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ 4 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, and enforcement of the conservation easements it holds? 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year [ Yes [ No 00, 7 A mount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4) (B)(1) and section 170(h)(4)(B)(ii)? 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements [ Yes [ No Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. ComDlete if the oraanization answered "Yes" on Form 990. Part IV. line S. la Ifthe organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items b Ifthe organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items (i) Revenue included on Form 990, Part VIII, line 1 (ii) Assets included in Form 990 , Part X 2 ^ $ If the organization received or held works of art , historical treasures , or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items a Revenue included on Form 990, Part VIII, line 1 b Assets included in Form 990, Part X For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule D ( Form 990) 2015 Schedule D (Form 990) 2015 3 Page 2 Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued) 171 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply) a [ Public exhibition d [ Loan or exchange programs b _ Scholarly research e [ Other [ Preservation for future generations c 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII 5 During the year, did the organization solicit or receive donations of art, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Yes No Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes ," explain the arrangement in Part XIII and complete the following table Beginning balance Sc d Additions during the year ld e Distributions during the year le f Ending balance if b F_ No Amount b c 2a E Yes Did the organization include an amount on Form 990, Part X , line 21 , for escrow or custodial account liability? If"Yes," explain the arrangement in Part XIII Check here if the explanation has been provided in Part XIII [ No F-Yes . . . . . . . . ❑ IMIMITEndowment Funds . Complete if the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current year la Beginning of year balance . b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 (b)Prior year b (c)Two years back (d)Three years back (e)Four years back . . Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as a Board designated or quasi-endowment ^ b Permanent endowment ^ c Temporarily restricted endowment ^ The percentages on lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by (i) unrelated organizations . . . If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R7 . (ii) related organizations b 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . No 3a(i) 3a(ii) . . I 3b Describe in Part XIII the intended uses of the organization's endowment funds Land , Buildings, and Equipment. Complete if the oraanlzation answered 'Yes' to Form 990. Part IV. line 11a.See Form 990. Part X. line 10. Lolus Description of property (a) la Land . Accumulated (c)depreciation (d)Book value . b Buildings . c Leasehold improvements d Equipment e Other Cost or other basis (b) (investment ) Cost or other basis (other) . . . 46,586 223 44,057 2,752 . Total . Add lines la through le (Column (d) must equal Form 990, Part X, column (B), line 10(c)) . ^ 2,752 Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 1:M.&Tjol Page 3 Investments - Other Securities . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. (a) Description of security or category (including name of security) (b)Book value (c)Method of valuation Cost or end-of-year market value (1)Financial derivatives (2)Closely-held equity interests (3)0 ther Total . (Column (b) must equal Form 990, Part X, col (B) line 12) ^ Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c-See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation Cost or end-of-year market value I I Total . (Column (b) must equal Form 990, Part X, col (B) line 13) MIMI Other Assets . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 (a) Description (b) Book value Total . (Column (b) must equal Form 990, Part X, col (B) line 15) . ^ Other Liabilities . Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990 , Part X line 25. (a) Description of liability (b) Book value Federal income taxes 401(k) plan employee contributions payable Total . ( Column ( b) must equal Form 990, Part X, col ( B) line 25) ^ 2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization ' s financial statements that reports the organization ' s liability for uncertain tax positions under FIN 48 ( ASC 740) Check here if the text of the footnote has been provided in Part XIII W, Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Com p lete if the org anization answered 'Yes' on Form 990 , Part IV line 12a. 1 Total revenue, gains, and other support per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12 . 1 a Net unrealized gains (losses) on investments 2a b Donated services and use of facilities 2b c Recoveries of prior year grants d Other (Describe in Part XIII ) e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2d . . . . . 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1 . . a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII ) . . . . . . . . . . c Add lines 4a and 4b . . . . . . . . . . . 5 . . 14,400 2c . . . 1,010,867 . . . . 121,074 . . . . . . . . . . . . 135,474 3 875,393 4a 4b . 2e . . 61,169 Total revenue Add lines 3 and 4c.(This must equal Form 990, Part I, line 12 ) . . . . . c 1,169 5 936,562 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Com p lete if the org anization answered 'Yes' on Form 990 , Part IV line 12a. 1 Total expenses and losses per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments c Other losses . . . Other (Describe in Part XIII e Add lines 2a through 2d . . . . Subtract line 2e from line 1 4 . 2a 965,998 14,400 2b d 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c . . . . 2d . . . . . . . . 90,384 . . . . . . . . . . . . . . 2e 104,784 3 861,214 Amounts included on Form 990, Part IX, line 25, but not on line 1: a 5 . 1 Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII ) . . . . . . . . . c Add lines 4a and 4b . . . . . . . . . . . . 4a 4b . . . . 36,669 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 ) . c 5 6,669 897,883 Supplemental Information Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional information Return Reference Explanation See Additional Data Table Schedule D (Form 990) 2015 Schedule D (Form 990) 2015 Page 5 Supplemental Information (continued) Return Reference I Explanation Schedule D (Form 990) 2015 Additional Data Software ID: 15000272 Software Version: EIN: Name : 23-7047821 Kansas Policy Institute Supplemental Information Return Reference Explanation Pt X, Line 2 FIN 48(ASC 740) Footnote Pt X, Line 2 not-for-profit organization under Internal Revenue Code Kansas Policy Institute is a Pt X, Line 2 Section 501(c)(3) and is exempt from income taxes Pt X, Line 2 The Institute adopted Accounting Standards Codification Pt X, Line 2 (ASC) 740, Income Taxes, which outlines accounting Pt X, Line 2 requirements related to uncertain tax positions The Pt X, Line 2 adoption of the new accounting method had no effect Pt X, Line 2 on the Institute's financial statements Pt X, Line 2 The Institute recognizes the financial statement Pt X, Line 2 effects ofa tax position only when it believes it Suonlemental Information Return Reference Explanation Pt X, Line 2 can more likely than not sustain the position upon an Pt X, Line 2 examination by the relevant tax authority The tax Pt X, Line 2 years that remain open in the Institute's major tax Pt X, Line 2 jurisdictions (Federal and the State of Kansas) Pt X, Line 2 are 2015, 2014, and 2013 l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULEG (Form 990 or 990-EZ) I As Filed Data - I DLN: 93493320123056 Supplemental Information Regarding OMB No 1545-0047 Fundraising or Gaming Activities 2015 Complete if the organization answered "Yes" on Form 990 , Part IV, lines 17 , 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ , line 6a Department of the Treasury Internal Revenue Service ^ Attach to Form 990 or Form 990 - EZ 0 a " Information about Schedule G (Form 990 or 990-EZ ) and its instructions is at www irs gov/form990 Name of the organization Kansas Policy Institute Employer identification number 23-7047821 I:M 1 Fundraising Activities .Complete if the organization answered "Yes" on Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part. Indicate whether the organization raised funds through any of the following activities Check all that apply a F_ Mail solicitations e F_ Solicitation of non-government grants b F_ Internet and email solicitations f F_ Solicitation of government grants c F_ Phone solicitations g [ Special fundraising events d [ In-person solicitations 2a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising PYes services? b No If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization (i) Name and address of individual or entity (fundraiser) (ii) Activity (iii) Did fundraiser have custody or control of contributions? Yes No (iv) Gross receipts from activity (v) Amount paid to (or retained by) fundraiser listed in col (i) (vi) Amount paid to (or retained by) organization 1 2 3 4 5 6 7 8 9 10 Total 3 ^ List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 -EZ. Cat No 50083H Schedule G ( Form 990 or 990-EZ) 2015 Schedule G (Form 990 or 990-EZ) 2015 Page 2 Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000. (a)Event #1 (b)Event #2 (c)Other events WICHITA ANNUAL DINNER (event type) KC ANNUAL DINNER (event type) (total number) (d) Total events (add col (a) through col (c)) 1 Gross receipts 53,645 21,275 74,920 2 Less Contributions . 38,520 13,925 52,445 3 Gross income (line 1 minus line 2) 15,125 7,350 22,475 4,120 3,646 7,766 16,510 9,381 25,891 11,317 8,700 20,017 4 Cash prizes 5 Noncash prizes 6 Rent/facility costs 7 Food and beverages . a. C Q Entertainment 9 N Other direct expenses . 10 Direct expense summary Add lines 4 through 9 in column (d) ^ 53,674 11 Net income summary Subtract line 10 from line 3, column (d) ^ -31,199 Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a. (a)Bingo (b)Pull tabs/Instant bingo/progressive bingo (d) Total gaming (add col (a) through col (c)) (c)Other gaming 1 Gross revenue 2 Cash prizes 3 Noncash prizes 4 Rent/facility costs ti X ML L1 ry a 1 5 9 Other direct expenses F- Yes------------- % F- Yes----------------- F- Yes----------------%-- F- No F- No F- No 6 Volunteer labor 7 Direct expense summary Add lines 2 through 5 in column (d) 8 Net gaming income summary Subtract line 7 from line 1, column (d). . 10. 10. Enter the state(s) in which the organization conducts gaming activities a Is the organization licensed to conduct gaming activities in each of these states? b If"No," explain 10a b EYes No ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Were any of the organization ' s gaming licenses revoked , suspended or terminated during the tax year? EYes No If "Yes ," explain Schedule G (Form 990 or 990-EZ) 2015 Schedule G (Form 990 or 990-EZ) 2015 Page 3 11 Does the organization conduct gaming activities with nonmembers? 12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? 13 PYes No PYes No Indicate the percentage of gaming activity conducted in a The organization's facility 13a % b An outside facility 13b % 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records Name ^ Address ^ 15a ----------------------------------------------------------------------------------------------------------------------------------------------------------------------Does the organization have a contract with a third party from whom the organization receives gaming revenue? b If "Yes," enter the amount of gaming revenue received by the organization ^ $ PYes No EYes No and the amount of gaming revenue retained by the third party ^ $ C If "Yes," enter name and address of the third party Name ^ Address ^ 16 Gaming manager information Name ^ --------------------------------------------------------------------------------------------Gaming manager compensation ^ $--------------------------------------------------Description of services provided ^ Director/ officer 17 [ Employee [ Independent contractor Mandatory distributions a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? b Enter the amount of distributions required under state law distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year 10, $ Supplemental information . Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions). Return Reference Explanation Schedule G ( Form 990 or 990-EZ) 2015 l efile GRAPHIC p rint - DO NOT PROCESS Department of the Treasury DLN: 93493320123056 Compensation Information OMB No 1545-0047 For certain Officers, Directors , Trustees, Key Employees, and Highest Compensated Employees 00, Complete if the organization answered " Yes" on Form 990, Part IV, line 23. ^ Attach to Form 990. 20 15 Schedule J (Form 990) I As Filed Data - I ^ Information about Schedule I ( Form 990 ) and its instructions is at www . irs.gov / form990 . Name of the organization O p en to Public , , , , Employer identification number Kansas Policy Institute 23-7047821 Questions Regarding Compensation Yes la F_ b 2 3 No Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line la Complete Part III to provide any relevant information regarding these items First-class or charter travel F_ Housing allowance or residence for personal use Travel for companions F_ Payments for business use of personal residence Tax idemnification and gross-up payments F_ Health or social club dues or initiation fees Discretionary spending account [ Personal services (e g , maid, chauffeur, chef) Ifany of the boxes in line la are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain lb Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line la? 2 Indicate which, if any, of the following 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 III F_ 4 Compensation committee [ Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line la with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? 4a No b Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No c 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 provide the applicable amounts for each item in Part III 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 la, did the organization pay or accrue any compensation contingent on the revenues of a The organization? 5a No b Any related organization? 5b No If "Yes," on line 5a or 5b, describe in Part III 6 For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the net earnings of a The organization? 6a No b Any related organization? 6b No If "Yes," on line 6a or 6b, describe in Part III 7 For persons listed on Form 990, Part VII, Section A, line la, did the organization provide any non-fixed payments not described in lines 5 and 6? If "Yes," describe in Part III 7 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 4958-4(a)(3)? If "Yes," describe in Part III 8 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)? 9 9 For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat N o 50053T Yes No Schedule 3 ( Form 990) 2015 Schedule J (Form 990) 2015 Page 2 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 1, report compensation from the organization on row (i) 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 Note . The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line la, applicable column (D) and (E) amounts for that individual (A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (11) (111) Base (i) compensation 1 DAVID TRABERT (I) 153,234 ------------ Bonus & incentive compensation Other reportable compensation 8,000 ------------ ------------ (C) Retirement and other deferred (D) Nontaxable benefits (E) Total of columns (B)(i)-(D) compensation (F) Compensation in column(B) reported as deferred on prior Form 990 6,019 9,102 176,355 ------------ ------------ ----------- ------------ (ii) Schedule 3 (Form 990) 2015 Schedule J (Form 990) 2015 Page 3 Supplemental Information Provide the information, explanation, or descriptions reouired for Part I, lines la, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this Dart for any additional information Return Reference Explanation Pt I Line 7 The Board ofTrustees determines and approves the year-end bonus Pt I Line 7 paid to the President of the organization and his salary for the Pt I Line 7 upcoming year based on its discretion upon review of the most Pt I Line 7 current SPN salary guide for other industry CEOs The President Pt I Line 7 determines any bonuses paid to all other employees based on Pt I Line 7 similar criteria Schedule 3 (Form 990) 2015 l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULEM (Form 990) I As Filed Data - I DLN: 93493320123056 OMB No 1545-0047 Noncash Contributions 2 015 if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30. ^ Attach to Form 990. ^ Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form99O Department of the Treasury Internal Revenue Service Name of the organization Kansas Policy Institute O p e n to Public Inspection Employer identification number 23-7047821 Types of Property (a) Check if pplicable 1 Art-Works of art 2 Art-Historical treasures . . . 3 Art-Fractional interests Books and publications 5 Clothing and household goods . . . . . 6 Cars and other vehicles 7 Boats and planes 8 Intellectual property 9 Securities-Publicly traded . . . . . . . . X 10 Securities-Closely held stock 11 Securities-Partnership, LLC, or trust interests 12 Securities-Miscellaneous 13 Qualified conservation contribution-Historic structures 14 15 Qualified conservation contribution-Other . . Real estate-Residential 16 Real estate-Commercial 17 Real estate-Other 18 Collectibles . . . . 19 Food inventory Drugs and medical supplies 21 Taxidermy 22 Historical artifacts . . . . . . . 23 Scientific specimens 24 Archeological artifacts 25 Other ' ( ) 26 Other ' ( ) 27 Other ' ( ) 28 Other ' ( ) 29 27,918 SELLING PRICE . . 20 . . 2 . . . (d) Method of determining noncash contribution amounts . . . (c) Noncash contribution amounts reported on Form 990, Part VIII, line la . 4 . (b) Number of contributions or items contributed 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 Yes 30a No During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period? . 30a No 31 No 32a No b If "Yes," describe the arrangement in Part II 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? 32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions? . . . . . . . . . . . . . . . . . . . . . . . . b If "Yes," describe in Part II 33 If the organization did not report an amount in column (c) for a type of property for which column (a) is checked, describe in Part II For Paperwork Reduction Act Notice, see the Instructions for Form 990 . Cat No 51227J Schedule M (Form 990 ) ( 2015) Page 2 Schedule M (Form 990 ) ( 2015) Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also com p lete this p art for an y additional information. Return Reference Explanation Schedule M (Form 990) (2015) l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE 0 I As Filed Data - I DLN: 93493320123056 Supplemental Information to Form 990 or 990 -EZ (Form 990 or 990- EZ ) Department of the Treasury Internal Revenue Service Complete to provide information for responses to specific questions on Form 990 or 990 - EZ or to provide any additional information. ^ Attach to Form 990 or 990-EZ. ^ Information about Schedule 0 (Form 990 or 990-EZ ) and its instructions is at www .irs.gov / form990. 2015 Op en to Public Inspection Employer identification number Name of the organization Kansas Policy Institute 23-7047821 990 Schedule 0, Supplemental Information Return Reference OMB No 1545-0047 Explanation Pt VI, Line la Martin K Eby, Jr is a Member Emeritus on the Board of Pt Vl, Line la Trustees This designation does not have voting rights 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, Line la on the board and , therefore , he is not included in the Pt Vl, Line la number of voting members or list of trustees 990 Schedule 0, Supplemental Information Return Reference Explanation Pt V I, Line 11b The President and each board member was provided with a Pt VI, Line 11b draft copy of this 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 Pt VI, Line 11 b before filing 990 Schedule 0, Supplemental Information Return Reference Explanation Pt V I, Line 12c Compliance is reviewed annually at a meeting of the Pt VI, Line 12c Board of Trustees 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, Line 15a The Board of Trustees reviews the President's compensation Pt VI, Line 15a using the State Policy Network's most current compensation 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, Line 15a survey as a guide Pt Vl, Line 15b The President reviews other employees' compensation using 990 Schedule 0, Supplemental Information Return Reference Explanation Pt VI, Line 15b similar criteria as the Board 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 financial statements will be provided to the Pt VI, Line 19 public upon a written request addressed to the Institute 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Travel Form 990EZ, Part I, Line 16 Miscellaneous expenses 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Advertising and promotion Form 990EZ, Part I, Line 16 Books and dues 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Equipment repairs and maintenance Form 990EZ, Part I, Line 16 Payroll taxes 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Software and website services Form 990EZ, Part I, Line 16 Supplies 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Telephone and other communication Form 990EZ, Part I, Line 16 Paypal fees expense 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Training fees expense Form 990EZ, Part I, Line 16 Kansasvotes org 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part I, Line 16 Property tax project Form 990EZ, Part I, Line 16 Meeting expense 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part II, Line 24 Office equipment Form 990EZ, Part II, Line 24 Less accumulated depreciation 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990EZ, Part II, Line 26 State income tax withheld Form 990, Part X, Line 24e Miscellaneous 11948 2521 3915 5512