Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493262000029 I Form990 ?El Department of the Trensun Internal Rex enue Sen 1ce A For the 2019 calendar year, or tax year beginning 01-01-2018 and ending 12-31-2018 Return of Organization Exempt From Income Tax OMB No 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2 0 1 8 Do not enter security numbers on this form as it may be made public Go to for instructions and the latest information. Open to Public Inspection Check if applicable El Address change Name change Name of organization Bluegrass Institute for Public Policy Solutions Inc Employer identification number 1 1-3691843 El Initial return El Final return/terminated Domg busmess as El Amended return El Application pendingl Number and street (or 0 box if mail is not delivered to street address) PO Box 11706 Room/swte Telephone number (859) 444-5630 City or town, state or provmce, country, and ZIP or foreign postal code Lexmgton, KY 40577 Gross receipts 226,353 Name and address of prinCIpal officer Christopher Anderson I 501(c)(3) l:l 501(c)( )<(insertno) l:l 4947(a)(1)or l:l 527 Website:> BIPPS org H(a) Is this a group return for subordinates? l:lYeS .No H(b) Are all subordinates included? l:lYes .No If attach a list (see instructions) Group exemption number Form of organization Corporation l:l Trust l:l ASSOCiation l:l Other? Year of formation 2003 State of legal domICIle KY Summary 1 Briefly describe the organization?s mi55ion or most Significant actIVItieS The Bluegrass Institute for Public Policy Solutions is a research and education organization which eXIsts to offer commonsense, free-market solutions for Kentucky's greatest challenges oi. Goveinance Check this box l:l if the organization discontinued its operations or disposed of more than 25% of its net assets 3 Number of voting members of the governing body (Part VI, line 1a) 3 4 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 3 5 Total number of indiViduals employed in calendar year 2018 (Part V, line 2a) 5 2 6 Total number of volunteers (estimate if necessary) 6 5 7a Total unrelated busmess revenue from Part column (C), line 12 7a 0 Net unrelated busmess taxable income from Form 990-T, line 34 7b Prior Year Current Year 0- 8 Contributions and grants (Part line 1h) 280,362 225,964 9 Program serVIce revenue (Part line 29) 0 10 Investment income (Part column (A), lines 3, 4, and 7d 0 11 Other revenue (Part column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 389 12 Total revenue?add lines 8 through 11 (must equal Part column (A), line 12) 280,352 226,353 13 Grants and Similar amounts paid (Part IX, column (A), lines 1?3) 0 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 33 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5?10) 185,632 126,238 16a Professwnal fundraismg fees (Part IX, column (A), line 11e) 7,204 17,150 g. Total fundraiSing expenses (Part IX, column (D), line 25) '1 17 Other expenses (Part IX, column (A), lines 11a?11d, 11f?24e) 99,264 113,645 18 Total expenses Add lines 13?17 (must equal Part IX, column (A), line 25) 292,100 257,033 19 Revenue less expenses Subtract line 18 from line 12 -11,738 -30,680 3 3 Beginning of Current Year End of Year as 20 Total assets (Part X, line 16) 78,365 47,685 :2 21 Total liabilities (Part X, line 26) 0 22 Net assets or fund balances Subtract line 21 from line 20 78,365 47,685 Mnature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge 2019-09-19 Sign Signature of officer Date Here ?Christopher Anderson Treasurer Type or print name and title Print/Type preparer's name Preparer's Signature Date Check if 203288379 Paid self-employed Preparer Firm's name JCC Accounting Solutions LLP Firm's EIN 81-3665360 use only Firm's address 114 Reynolds Rd Ste 200A Phone no (859) 543?1322 Lexmgton, KY 40517 May the IRS discuss this return With the preparer shown above? (see instructions) . . Yes l:l No For Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y Form 990 (2018) Form 990 (2018) Page 2 Part Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line In this Part . . . . . . . . . . . . . . l:l 1 Briefly describe the organization's mi55ion The Bluegrass Institute for Public Policy Solutions seeks to engage, educate and inspire Kentuckians to make the Commonwealth the fastest-growmg, most-innovative state in America 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm9900r990-EZ7 . . . . . . . . . . . . . . . . . . . . . l:lYes .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 l:lYes-No If "Yes," describe these changes on Schedule 4 Describe the organization's program serVIce accomplishments for each of its three largest program serVIces, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are reqUIred to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program serVIce reported 4a (Code (Expenses 136,321 including grants of (Revenue 226,352 See Additional Data 4b (Code (Expenses including grants of (Revenue 4C (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of (Revenue 4e Total program service expenses? 136,321 Form 990 (2018) Form 990 (2018Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a prIvate foundation)? If "Yes,? complete Yes Schedule A 93' . . 1 Is the organization reqUIred to complete Schedule 5, Schedule of Contributors (see Instructions)? . 2 YES Did the organization engage In dIrect or Indirect politIcaI campaign actIVItIes on behalf of or In oppOSItIon to candIdates No for public of?ce? If ?Yes," complete Schedule C, Panfl 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 ll . . 4 N0 Is the organization a sectIon 501(c)(4), 501(c)(5), or 501(c)(6) organizatIon that receives membershIp clues, assessments, or amounts as defined In Revenue Procedure 98-19? If ?Yes, complete Schedule C, Part 5 N0 Did the organizatIon maIntaIn any donor adVIsed funds or any funds or accounts for donors have the rIght to prOVIde adVIce on the dIstrIbutIon or Investment of amounts In such funds or accounts? If "Yes, complete Schedule D, Pan?l 5 N0 Did the organizatIon receive or hold a conservatIon easement, IncludIng easements to preserve open space, the enVIronment, hIstoric land areas, or historic structures? If ?Yes, complete Schedule D, Part ll 7 N0 Did the organizatIon maIntaIn collections of works of art, historIcal treasures, or other assets? If "Yes, complete Schedule D, Part 8 N0 Did the organizatIon report an amount In Part X, IIne 21 for escrow or custodIal account lIabIlIty, serve as a custodian for amounts not listed In Part X, or prowde credit counseIIng, debt management, credit repair, or debt negotIatIon serVIces?If "Yes, complete Schedule D, Part lV 9 0 Did the organizatIon, directly or through a related organIzation, hold assets In temporarily restrIcted endowments, 10 No permanent endowments, or quaSI-endowments? If ?Yes," complete Schedule D, Pan? If the organization?s answer to any of the followmg questIons Is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organizatIon report an amount for land, bUIldIngs, and eqUIpment In Part X, line 10? If "Yes, complete Schedule D, Part Vl 11a N0 Did the organizatIon report an amount for Investments?other securIties In Part X, IIne 12 that Is 5% or more of Its total assets reported In Part X, line 16? If "Yes," complete Schedule D, Part VII 11b N0 Did the organizatIon report an amount for Investments?program related In Part X, IIne 13 that Is 5% or more of Its total assets reported In Part X, IIne 16? If ?Yes, complete Schedule D, Part 11c N0 Did the organizatIon report an amount for other assets In Part X, IIne 15 that Is 5% or more of Its total assets reported In Part X, line 16? If ?Yes," complete Schedule D, Part IX 11d N0 Did the organizatIon report an amount for other IIabilitIes In Part X, IIne 25? If ?Yes," complete Schedule D, Pan?X 11e No Did the organizatIon?s separate or consolidated finanCIal statements for the tax year Include a footnote that addresses 11f No the organizatIon?s lIabIlIty for uncertaIn tax pOSItIons under FIN 48 (ASC 740)? If ?Yes," complete Schedule D, ParlX Did the organizatIon obtaIn separate, Independent audited fInanCIal statements for the tax year? If ?Yes, complete Schedule D, Parts XI and XII 12a No Was the organization Included In consolidated, Independent audIted finanCIal statements for the tax year? 12b No If ?Yes, and If the organizatron answered "No? to ?ne 12a, then completmg Schedule D, Parts XI and XII IS optional Is the organization a school descrIbed In section If ?Yes," complete Schedule 13 0 Did the organizatIon maIntaIn an of?ce, employees, or agents outSIde of the UnIted States? 14a No Did the organizatIon have aggregate revenues or expenses of more than $10, 000 from grantmakIng, fundraismg, busmess, Investment, and program serVIce actIVIties the United States, or aggregate foreign Investments valued at $100, 000 or more? If' ',Yes complete Schedule F, Parts I and . 14b N0 Did the organizatIon report on Part IX, column line 3, more than $5,000 of grants or other a55Istance to or for any foreIgn organizatIon? If "Yes, complete Schedule F, Parts II and IV . 15 N0 Did the organizatIon report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other a55Istance to or for foreign IndIVIduals? If "Yes, complete Schedule F, Parts and Il/ . 16 N0 Did the organizatIon report a total of more than $15,000 of expenses for profeSSIonal fundraISIng serVIces on Part IX, 17 Yes column (A), lines 6 and 11e? If ?Yes," complete Schedule G, Part l(see InstructIons) Did the organizatIon report more than $15,000 total of fundraIsIng event gross Income and contrIbutIons on Part IInes 1c and 8a? If "Yes," complete Schedule G, Part Did the organizatIon report more than $15,000 of gross Income from gamIng actIVItIes on Part line 9a? If ?Yes," 19 complete Schedule G, Part . . . . . . . . . . . . . 0 Did the organizatIon operate one or more hospital faCIlitIes? If "Yes," complete Schedule . 20a No If "Yes" to line 20a, dId the organIzatIon attach a copy of Its audited finanCIal statements to thIs return? 20b Did the organizatIon report more than $5,000 of grants or other a55Istance to any domestIc organizatIon or domestic 21 No government on Part IX, column (A), IIne 1? If "Yes,? complete Schedule I, Parts I and II . Did the organizatIon report more than $5,000 of grants or other a55Istance to or for domestic IndiVIduals on Part IX, 22 0 column (A), line 2? If "Yes, complete Schedule I, Parts I and . Form 990 (2018) Form 990 (2018) Page 4 Part IV Checklist of Required Schedules (continued) Yes No 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete 23 Yes Schedule] . 24a Did the organization have a tax- -exempt bond issue With an outstanding prinCIpal amount of more than $100, 000 as of the last day of the year, that was issued after December 31, 20027 If "Yes,? answer lines 24b through 24d and complete Schedule If "No, go to line 25a . . . . . 24a No Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . 24b No 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 N0 Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d No 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Partl . 253 No Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any of the organization?s prior Forms 990 or 990-EZ7 25b No If ?Yes, complete Schedule L, Pan?l . 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 No If ?Yes, complete Schedule L, Part ll . 27 Did the organization prowde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member 27 No of any of these persons? If "Yes, complete Schedule L, Part . 28 Was the organization a party to a busmess transaction With one of the followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Parth. 28a No A family member of a current or former officer, director, trustee, or key employee? If "Yes, complete Schedule L, Parth . 28b No An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes, complete Schedule L, Part IV . 28c N0 29 Did the organization receive more than $25,000 in non-cash contributions? If ?Yes," complete Schedule . 29 No 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes, complete Schedule 30 N0 31 Did the organization liqUIdate, terminate, or dissolve and cease operations? If ?Yes," complete Schedule N, Pan?l . 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, complete Schedule N, Part ll . 32 N0 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule R, Partl . 33 N0 34 Was the organization related to any tax-exempt or taxable entity? If ?Yes, complete Schedule R, Part ll, or IV, and 34 No Part V, line 1 . . . 35a Did the organization have a controlled entity Within the meaning of section 512(b)(13)? 35a N0 If ?Yes? to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 35b 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 N0 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 N0 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 197 Note. All Form 990 filers are reqUIred to complete Schedule 0 38 N0 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this PartV . l:l Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable . . 1a Enter the number of Forms W-2G included in line 1a Enter -0- if not applicable 1b Did the organization comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) Winnings to prize Winners? 1c Yes Form 990 (2018) Form 990 (2018) Page 5 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, ?led for the calendar year ending With or Within the year covered by 2a 2 If at least one is reported on line 2a, did the organization file all reqUIred federal employment tax returns? 2b Yes Note.If the sum of lines 1a and 2a is greater than 250, you may be reqUIred to e-file (see instructions) 3a Did the organization have unrelated busmess gross income of $1,000 or more during the year? 3a No If ?Yes," has it Filed a Form 990-T for this year7If "No? to line 3b, prowcle an explanation in Schedule 0 3b No 4a At any time during the calendar year, did the organization have an interest in, or a Signature or other authority over, a 4a No finanCIal account in a foreign country (such as a bank account, securities account, or other financial account)? If "Yes," enter the name of the foreign country See instructions for filing reqUIrements for Form 114, Report of Foreign Bank and FinanCIal Accounts (FBAR) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b No If "Yes," to line 5a or 5b, did the organization file Form 8886-T7 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization 6a No what any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include With every SOIICItation an express statement that such contributions or gifts were not tax deductible? 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization recewe a payment in excess of $75 made partly as a contribution and partly for goods and serVIces 7a No provided to the payor7 If "Yes," did the organization notify the donor of the value of the goods or serVIces prowded" 7b Did the organization sell, exchange, or otherWIse dispose of tangible personal property for which it was reqUIred to file Form82827 . . . . . . . . . . . . 7c No (I If "Yes," indicate the number of Forms 8282 filed during the year . . . . 7d 0 Did the organization recewe any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e No Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No 9 If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as reqUIred7 79 No If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form . 7h No 8 Sponsoring organizations maintaining donor advised funds. Did a donor adVIsed fund maintained by the sponsoring organization have excess busmess holdings at any time during the year? 8 No 9a Did the sponsoring organization make any taxable distributions under section 4966? 9a No Did the sponsoring organization make a distribution to a donor, donor adVIsor, or related person? 9b No 10 Section 501(c)(7) organizations. Enter a Initiation fees and capital contributions included on Part line 12 . . . 10a Gross receipts, included on Form 990, Part line 12, for public use of club faCIlities 10b 11 Section 501(c)(12) organizations. Enter a Gross income from members or shareholders . . . . . . . . . 11a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a No If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0 13a No Enter the amount of reserves the organization is reqUIred to maintain by the states in which the organization is licensed to issue qualified health plans . . . . 13b Enter the amount of reserves on hand . . . . . . . . . . . . 13c 14a Did the organization receive any payments for indoor tanning serVIces during the tax year? 14a No If "Yes," has it filed a Form 720 to report these paymentsUf prowde an explanation in Schedule 0 . 14b 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule . . 15 N0 16 Is the organization an educational institution subject to the section 4968 eXCIse tax on net investment income? If "Yes," complete Form 4720, Schedule 0 . 15 N0 Form 990 (2018) Form 990 (2018) Page 6 Part VI 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 Section A. Governing Body and Management Yes No 1a Enter the number of voting members of the governing body at the end of the tax year 1a 4 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0 Enter the number of voting members included in line 1a, above, who are independent 1b 3 2 Did any officer, director, trustee, or key employee have a family relationship or a bu5ineSS relationship With any other officer, director, trustee, or key employeeDid the organization delegate control over management duties customarily performed by or under the direct superVISion 3 No of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any Significant changes to itS governing documents Since the prior Form 990 was filed? . 4 N0 5 Did the organization become aware during the year of a Significant diverSion of the organization's assets? 5 No Did the organization have members or stockholders? 6 No 7a Did the organization have members, stockholders, or other persons who had the power to elect or appomt one or more membersofthegoverningbodyAre any governance deCISionS of the organization reserved to (or subject to approval by) members, stockholders, or 7b No persons other than the governing bodyDid the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg 8aYes Each committee With authority to act on behalf of the governing bodythere any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization?s mailing address? If ?Yes," prowde the names and addresses in Schedule Section B. Policies (This Section requests information about poliCies not reqUired by the Internal Revenue Code.) Yes No 10a Did the organization have local chapters, branches, or affiliates"Yes," did the organization have written pOl C es and procedures governing the actIVIties of such chapters, affiliates, and branches to ensure thalr operations are conSistent With the organization's exempt purposes? 10b 11a Has the organization prowded a complete copy of this Form 990 to all members of its governing body before filing the Describe in Schedule 0 the process, if any, used by the organization to reVIew this Form 990 12a Did the organization have a written conflict of interest policy? If "No, go to line 12a Yes Were officers, directors, or trustees, and key employees reqUIred to disclose annually interests that could give rise to 12bYes Did the organization regularly and conSistently monitor and enforce compliance With the policy? If ?Yes," describe in ScheduleOhowthiswasdoneDid the organization have a written Whistleblower policyDid the organization have a written document retention and destruction policyDid the process for determining compensation of the followmg persons include a reweW and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and deCISion7 The organization?s CEO, Executive Director, or top management offICIal . . . . . . . . . . . 15a No Other officers or key employees of the organization . . . . . . . . . . . . . . . . 15b No If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or partICIpate in a pint venture or Similar arrangement With a taxableentityduringtheyear"Yes," did the organization follow a written policy or procedure reqUIring the organization to evaluate itS participation in mint venture arrangements under applicable federal tax law, and take steps to safeguard the organization?s exempt status With respect to such arrangements16b Section C. Disclosure 17 List the States With which a copy of this Form 990 iS reqUIred to be filed? 18 Section 6104 reqUIres an organization to make itS Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)S only) available for public inspection Indicate how you made these available Check all that apply l:l Own webSite l:l Another's webSite Upon request l:l Other (explain in Schedule O) 19 Describe in Schedule 0 Whether (and if so, how) the organization made its governing documents, conflict of interest policy, and finanCIal statements available to the public during the tax year 20 State the name, address, and telephone number of the person who possesses the organization's books and records PJCC Accouting 114 Reynolds Rd 200A Lexmgton, KY 40517 (859) 543-1322 Form 990 (2018) Form 990 (2018) Page 7 Part VII Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line In this Part VII . . . . . . . . l:l Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqUIred to be listed Report compensation for the calendar year ending With or Within the organization?s tax year 0 List all of the organization?s current officers, directors, trustees (whether indIVIduals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid 0 List all of the organization?s current key employees, if any See instructions for definition of "key employee 0 List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) who 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 0 List all of the organization?s former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations 0 List all of the organization?s former directors or trustees that received, in the capaCIty as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the Followmg order lndiVldual 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) (B) (C) (D) (E) (F) Name and Title Average P05ltlon (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount of other week (list is both an officer and a from the from related compensation any hours director/trustee) organization organizations from the for related I (W- 2/1099- (W- 2/1099- organization and :l organizations :1 3 3.5, MISC) MISC) related below dotted l? ,b E7 3 organizations llne) '85? "35-3-.1. .1. (1) Aaron Ammerman 10 00 0 0 0 Chairman 0 00 (2) Tom Dupree 5 00 0 0 0 Treasurer 0 00 (3) Steven Megerle 5 00 0 0 0 Director 0 00 (4) Jim Waters 50 00 0 0 0 Executive Dir 0 00 (5) Kelly Smith 50 00 0 0 0 Vice PreSIdent 0 00 (6) Jim Waters 50 00 68,380 0 0 Pre5ldent 0 00 (7) Jim Waters 0 00 68,380 0 0 Pre5ldent 0 00 (8) Kelly Smith 50 00 45,600 0 0 VP of Operations 0 00 Form 990 (2018) Form 990 (2018) Page 8 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount of other week (list is both an officer and a from the from related compensation any hours director/trustee) organization (W- organizations (W- from the for related C: 3 7: m, I 'n organization and organizations :1 3 .3 3 ,5 related below dotted g: 3 organizations lineSub-Total . . . . . . . . . Total from continuation sheets to Part VII, Section A . dTotal (add lines 1b and 1c) . 182,360 2 Total number of ihdiViduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 0 Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes, complete Schedule for such indiwcluai? . 3 Yes 4 For any indiVidual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If ?Yes, complete Schedule for such incliwcluai' . 4 No 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for serVIces rendered to the organization7Ii? ?Yes, complete Schedule for such person 5 No Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization?s tax year (A) Name and busmess address (B) Description of serwces (C) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization Form 990 (2018) Form 990 (2018) Part Statement of Revenue Check if Schedule 0 contains a response or note to any line In this Part Page 9 (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from Function revenue tax under sections revenue 512 - 514 'lar Amounts Contributions, Gifts, Grants imI and Other 1a Federated campaigns Membership dues Fundraismg events . Related organizations 1d All other contributions, gifts, grants, and Similar amounts not included above if Noncash contributions included in lines 1a - if Total. Add lines 1a-1f . 1a 1b 1c 17,000 Governmentgrants (contributions) 1e 208,964 225,964 Program Serwce Revenuv 2a All other program serVIce revenue 9Total. Add lines 2a?2ic . . . . Busmess Code Other Revenue 103Gross sales of inventory, less 3 Investment income (including diVidends, interest, and other Similar amounts) 4 Income from investment of tax-exempt bond proceeds 5 Royalties Real (ii) Personal 6a Gross rents Less rental expenses Rental income or (loss) Net rental income or (loss) Securities (ii) Other 7a Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or (loss) Net gain or (loss) . 83 Gross income from Fundraismg events (not including of contributions reported on line 1c) See Part IV, line 18 . . . . a bLess directexpenses . . . (3 Net income or (loss) from fundraismg events . . 9a Gross income from gaming actiwties See Part IV, line 19 bLess directexpenses . . . Net income or (loss) from gaming actIVIties . returns and allowances a Less cost of goods sold . . Net income or (loss) from sales of inventory . . Miscellaneous Revenue Busmess Code 113Vendor Refunds 900099 All other revenue eTotal. Add lines 11a?11d 12 Total revenue. See Instructions 389 226,353 389 Form 990 (2018) Form 990 (2018) Panlx Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Page 10 Check if Schedule 0 contains a response or note to an line in this Part not include amounts reported on lines 6b, (A) (B) Program 5e FVICE (C) Management and (D) 8b, 9b, and 10b of Part Total expenses expenses general expenses Fundraismgexpenses Grants and other a55istance to domestic organizations and 0 domestic governments See Part IV, line 21 Grants and other a55istance to domestic indIVIduals See 0 Part IV, line 22 Grants and other a55istance to forEIgn organizations, forEIgn 0 governments, and foreign indIVIduals See Part IV, line 15 and 16 4 Benefits paid to or for members 0 Compensation of current officers, directors, trustees, and 113,980 64,879 1.753 47.348 key employees Compensation not included above, to disqualified persons (as 0 defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . Other salaries and wages 2,509 199 2.310 8 Pen5ion plan accruals and contributions (include section 401 0 and 403(b) employer contributions) Other employee benefits 0 Payroll taxes 9,749 5,545 161 4,043 Fees for serVIces (non-employees) a Management 6,343 5,000 1,343 Legal 0 Accounting 6,500 6,500 Lobbying 0 Professwnal fundraismg serVIces See Part IV, line 17 17,150 17,150 Investment management fees 0 9 Other (If line 119 amount exceeds 10% of line 25, column 0 (A) amount, list line 119 expenses on Schedule O) Advertismg and promotion 9,760 6,855 500 2,405 Office expenses 1,419 46 1,371 2 Information technology 7,306 2,348 4.531 327 Royalties 0 Occupancy 18,356 6,967 8,140 3,249 Travel 32,217 22,306 2,976 6,935 Payments of travel or entertainment expenses for any 0 federal, state, or local public offICIals Conferences, conventions, and meetings 3,623 550 2.399 674 Interest 1,623 40 1,568 15 Payments to affiliates 0 DepreCIation, depletion, and amortization 0 Insurance 0 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24a If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0 a Printing and Publications 12,564 11,143 436 980 Postage and Shipping 11,280 10,137 262 881 Intern Expense 2,509 199 2,310 UnreconCIIed CC Charges 145 102 30 13 All other expenses 0 Total functional expenses. Add lines 1 through 24e 257,033 136,321 36.590 84.022 25 26 Joint costs. Complete this line only if the organization reported in column (B) costs from a combined educational campaign and fundraismg soIICItation Check here l:l if followmg SOP 98-2 (ASC 958-720) Form 990 (2018) Form 990 (2018) Page 11 Part Balance Sheet Check if Schedule 0 contains a response or note to any line In this Part IX . . (A) (B) Beginning of year End of year 1 Cash?non-interest-bearing 78,365 1 43,189 2 Savmgs and temporary cash Investments 2 4.495 3 Pledges and grants recewable, net 3 0 4 Accounts receivable, net 4 0 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete 5 0 PartllofScheduleL . . . . . . . . . . . 6 Loans and other receivables from other disqualified persons (as de?ned under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) 6 0 voluntary employees' beneFICIary organizations (see instructions) Complete Part II of Schedule . 7 Notes and loans receivable, net 7 0 Inventories for sale or use 8 9 Prepaid expenses and deferred charges 9 10a Land, and eqUIpment cost or other basis Complete Part VI of Schedule 103 Less accumulated depreCIation 10b 10c 0 11 Investments?publicly traded securities 11 0 12 Investments?other securities See Part IV, line 11 12 0 13 Investments?program-related See Part IV, line 11 13 0 14 Intangible assets 14 0 15 Other assets See Part IV, line 11 15 0 16 Total assets.Add lines 1 through 15 (must equal line 34) 78,365 16 47.535 17 Accounts payable and accrued expenses 17 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond liabilities 20 vi 21 Escrow or custodial account liability Complete Part IV of Schedule 21 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified A ?Fe persons Complete Part II of Schedule 22 ?1 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, 25 and other liabilities not included on lines 17 - 24) Complete Part of Schedule 26 Total liabilities.Add lines 17 through 25 0 26 0 :3 Organizations that follow SFAS 117 (ASC 958), check here and 2 complete lines 27 through 29, and lines 33 and 34. ?5 27 Unrestricted net assets 78,365 27 30,685 ?05 28 Temporarily restricted net assets 28 17,000 '9 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), 5 check here l:l and complete lines 30 through 34. 30 Capital stock or trust prinCIpal, or current funds . 30 a; 31 Paid-in or capital surplus, or land, or eqUIpment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 32 a 33 Total net assets or fund balances 78,365 33 47,685 34 Total liabilities and net assets/fund balances 78,365 34 47,585 Form 990 (2018) Form 990 (2018) Reconcilliation of Net Assets Page 12 Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XI omummthI-n 10 Total revenue (must equal Part column (A), lIne 12) 1 226,353 Total expenses (must equal Part IX, column (A), lIne 25) 2 257,033 Revenue less expenses Subtract Me 2 from IIne 1 3 -30,680 Net assets or fund balances at begInnIng of year (must equal Part X, lIne 33, column 4 78,365 Net unrealized gaIns (losses) on Investments 5 Donated serVIces and use of 6 Investment expenses 7 PrIor perIod adjustments 8 Other changes In net assets or fund balances (explaIn In Schedule 0) 9 Net assets or fund balances at end of year CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 47,685 Part XII Financial Statements and Reporting Check If Schedule 0 contaIns a response or note to any lIne In thIs Part 2a 3a AccountIng method used to prepare the Form 990 Cash l:l Accrual l:l Other If the organIzatIon changed Its method of accountmg from a prIor year or checked "Other," explaIn In Schedule 0 Were the organIzatIon?s fInanCIal statements comleed or reVIewed by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were complied or reVIewed on a separate ba5Is, consoIIdated ba5Is, or both l:l Separate ba5Is l:l ConsolIdated ba5Is l:l Both consolldated and separate ba5Is Were the organIzatIon?s fInanCIal statements audIted by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate ba5Is, consolldated ba5Is, or both l:l Separate ba5Is l:l ConsolIdated ba5Is l:l Both consolldated and separate ba5Is If "Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght of the audIt, reVIew, or compIIatIon of Its fInanCIal statements and selectIon of an Independent accountant? If the organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 As a result of a federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudIt Act and OMB CIrcular If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? If the organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Yes Form 990 (2018) Additional Data Software ID: 18007222 Software Version: 2018v3.1 EIN: 11-3691843 Name: Bluegrass Institute for POIICY Solutions Inc Form 990 (2018) Form 990, Part Line 4a: In 2018, the Bluegrass Institute for Policy Solutions was Instrumental In educating the policymakers and the media on a new paradigm for penSIons and the for both and private school chOIce po ICIes Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493262000029 OMB No 1545-0047 SCHEDULE A Public Charity Status and Public Support (Form 990 01? Complete if the organization is a section 501(c)(3) organization or a section 2 0 1 8 990EZ) 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Department 0mm Go to for the latest information. Open to P_ubl c mam] pp. m. W. Inspection Name of the organization Employer identification number Bluegrass Institute for Public Policy Solutions Inc 11-3691843 Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 12, Check only one box 1 A church, convention of churches, or aSSOCIatlon of churches described in section 2 A school described in section (Attach Schedule (Form 990 or 990-EZ) 3 A hospital or a cooperative hospital serVIce organization described in section 4 A medical research organization operated in conjunction With a hospital described in section Enter the hospital's name, City, and state An organization operated for the benefit of a college or univerSIty owned or operated by a governmental unit described in section 170 (Complete Part II) A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section (Complete Part II A community trust described in section 170(b)(1)(A)(vi) (Complete Part II Ell] Ari agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction With a land-grant college or univerSIty or a non-land grant college of agriculture See instructions Enter the name, City, and state of the college or univerSIty 10 An organization that normally receives (1) more than 331/30/0 of its support from contributions, membership fees, and gross receipts from actIVIties related to its exempt functions?subject to certain exceptions, and (2) no more than 331/30/0 of its support from gross investment income and unrelated bu5iness taxable income (less section 511 tax) from busmesses achIred by the organization after June 30, 1975 See section 509(a)(2). (Complete Part 11 An organization organized and operated excluswely to test for public safety See section 509(a)(4). 12 An organization organized and operated excluswely for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 129 Type I. A supporting organization operated, superVIsed, or controlled by its supported organization(s), typically by givmg the supported organization(s) the power to regularly appomt or elect a majority of the directors or trustees of the supporting organization You must complete Part IV, Sections A and B. Type II. A supporting organization superVIsed or controlled in connection With its supported organization(s), by havmg control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. Type functionally integrated. A supporting organization operated in connection With, and functionally integrated With, its supported organization(s) (see instructions) You must complete Part IV, Sections A, D, and E. Type non-functionally integrated. A supporting organization operated in connection With its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution reqUIrement and an attentiveness reqUIrement (see instructions) You must complete Part IV, Sections A and D, and Part V. Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type functionally integrated, or Type non-functionally integrated supporting organization Enter the number of supported organizations 9 Prowde the followmg information about the supported organization(s) Name of supported (ii) EIN Type of (iv) Is the organization listed Amount of (vi) Amount of organization organization in your governing document? monetary support other support (see (described on lines (see instructions) instructions) 1- 10 above (see instructions)) Yes No Total For Paperwork Reduction Act Notice, see the Instructions for Cat No 11285F Schedule A (Form 990 or 990-EZ) 2018 Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2018 Page 2 .5111. Support Schedule for Organizations Described in Sections and 170 (Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (or fiscal year beginning in) (a)2014 (b)2015 (c)2016 2017 (e)2018 Total 1 Gifts, grants, contributions, and membership fees received (Do not Include any "unusual grant 2 Tax revenues IeVIed for the organization's bene?t and either paid to or expended on Its behalf 3 The value of serVIces or faCIlitieS Furnished by a governmental unit to the organization Without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column 6 Public support. Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning in) (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 (f)Tota 7 Amounts from line 4 8 Gross income from interest, diVidends, payments received on securities loans, rents, royalties and income from Similar sources 9 Net income from unrelated busmess actIVItieS, whether or not the busmess is regularly carried on 10 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI) 11 Total support. Add lines 7 through 10 12 Gross receipts from related actIVItieS, etc (see instructions) l12l 13 First five years. If the Form 990 iS for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . Section C. Computation of Public upport Percentage 14 Public support percentage for 2018 (line 6, column diVided by line 11, column 15 Public support percentage for 2017 Schedule A, Part II, line 14 153 33 1/3?/o support test?2018. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 14 15 r-E] 33 1/3?/o support test?2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3?/o or more, check this box and stop here. The organization qualifies as a publicly supported organization 17a 10?lo-facts-and-circumstances test?2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported organization 10?lo-facts-and-circumstances test?2017. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported organization 13 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions va] Pl:l Pl:l Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If Page 3 the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support 1 7a 8 Calendar year (or fiscal year beginning in) Gifts, grants, contributions, and membership fees received (Do not Include any "unusual grants Gross receipts from admi55ions, 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 that are not an unrelated trade or busmess under section 513 Tax revenues lewed for the organization's benefit and Either paid to or expended on its behalf The value of serVIces or faCIlities furnished by a governmental unit to the organization Without charge Total. Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 recewed from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year Add lines 7a and 7b Public support. (Subtract line 7c from line 6 (a)2014 (b)2015 (c)2016 2017 (e)2018 Total 289,822 228,367 254,779 280,362 225,964 1,279,294 0 289,822 228,367 254,779 280,362 225,964 1,279,294 167,875 151,283 175,000 175,000 150,000 819,158 167,875 151,283 175,000 175,000 150,000 819,158 460,136 Section B. Total Support 9 10a 12 13 14 Calendar year (or fiscal year beginning in) Amounts from line 6 Gross income from interest, diVidends, payments recalved on securities loans, rents, royalties and income from Similar sources Unrelated busmess taxable income (less section 511 taxes) from busmesses achIred after June 30, 1975 Add lines 10a and 10b Net income from unrelated busmess actIVIties not included in line 10b, whether or not the busmess is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI Total support. (Add lines 9, 10c, 11, and 12 (a)2014 (b)2015 (c)2016 (d)2017 (e)2018 Total 289,822 228,367 254,779 280,362 225,964 1,279,294 289,822 228,367 254,779 280,362 225,964 1,279,294 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 16 Public support percentage for 2018 (line 8, column diVided by line 13, column Public support percentage from 2017 Schedule A, Part line 15 15 35 970 16 37 580 0/o Section D. Computation of Investment Income Percentage 17 18 Investment income percentage for 2018 (line 10c, column diVided by line 13, column Investment income percentage from 2017 Schedule A, Part line 17 19a 331/3?/o support tests?2018. If the organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization 17 0/0 18 it. 33 1/3?/o support tests?2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is 20 not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Supporting Organizations (Complete only if you checked a box on line 12 of Part I If you checked 12a of Part I, complete Sections A and If you checked 12b of Part I, complete Sections A and If you checked 12c of Part I, complete Sections A, D, and If you checked 12d of Part I, complete Page 4 Sections A and D, and complete Part V) Section A. All Supporting Organizations the organization's supported organizations listed by name in the organization's governing documents? If ?No, describe in Part VI how the supported organizations are deSIgnated If deSIgnated by class or purpose, describe the desrgnation If historic and continUing relationship, explain Did the organization have any supported organization that does not have an IRS determination of status under section 509 1) or If "Yes, explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) Did the organization have a supported organization described in section 501(c)(4), (5), or If ?Yes," answer and below 3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)7 If ?Yes, describe in Part VI when and how the organization made the determination 3b Did the organization ensure that all support to such organizations was used excluswely for section 170(c)(2)(B) purposes? If ?Yes, explain in Part VI what controls the organization put in place to ensure such use 3c Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes? and if you checked 12a or 12b in Part I, answer and below Did the organization have ultimate control and discretion in deCIding whether to make grants to the foreign supported organization? If "Yes,? describe in Part VI how the organization had such control and discretion despite being controlled or superwsed by or in connection With its supported organizations 4b Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)7 If "Yes,? explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used excluswely for section 1 purposes 4c Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes, answer and below (if applicable) Also, prowde detail in Part VI, including the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, the authority under the organization '5 organiZing document authorizmg such action, and (iv) how the action was accomplished (such as by 5a amendment to the organizmg document) Type I or Type 11 only. Was any added or substituted supported organization part of a class already deSIgnated in the organization?s organizmg document? 5b Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c Did the organization prowde support (whether in the form of grants or the prowsion of serVIces or faCIlities) to anyone other than its supported organizations, (ii) that are part of the charitable class benefited by one or more of its supported organizations, or other supporting organizations that also support or benefit one or more of the filing organization?s supported organizations? If "Yes,?prowde detail in Part VI. Did the organization prowde a grant, loan, compensation, or other Similar payment to a substantial contributor (defined in section a family member of a substantial contributor, or a 35% controlled entity With regard to a substantial contributor? If ?Yes,? complete Part I of Schedule (Form 990 or 990-EZ) Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 77 If "Yes,? complete Part I of Schedule (Form 990 or 990-EZ) Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or If ?Yes,? prowde detail in Part VI. 9a Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes,?prowde detail in Part VI. 9b Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If ?Yes, ?prowde detail in Part VI. 9c Was the organization subject to the excess bu5iness holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type non-functionally integrated supporting organizations)? If "Yes,? answer line 10b below 10a Did the organization have any excess busmess holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess busmess holdings) 10b Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 5 Supporting Organizations (continued) 11 a Yes No Has the organization accepted a gift or contribution from any of the followmg persons? A person who directly or indirectly controls, either alone or together With persons described In and below, the governing body of a supported organization? 11a A family member of a person described In above? 11b A 35% controlled entity of a person described In or above? If "Yes? to a, b, or c, prowde detail In Part VI 11c Section B. Type I Supporting Organizations Yes No Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appomt or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No, describe in Part VI how the supported organization(s) effectively operated, supervrsed, or controlled the organization ?5 actiVities If the organization had more than one supported organization, describe how the powers to appOint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes, explain In Part VI how prowding such benefit carried out the purposes of the supported organization(s) that operated, supervrsed or controlled the supporting organization Section C. Type 11 Supporting Organizations 1 Yes No Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No, describe in Part VI how control or management of the supporting organization was vested In the same persons that controlled or managed the supported organization(s) 1 Section D. All Type Supporting Organizations Yes No Did the organization prowde to each of its supported organizations, by the last day of the fifth month of the organization?s tax year, (I) a written notice describing the type and amount of support prOVIded durIng the prior tax year, (II) a copy of the Form 990 that was most recently filed as of the date of notification, and copies of the organization's governing documents in effect on the date of notification, to the extent not preVIously prowded" Were any of the organization?s officers, directors, or trustees either appomted or elected by the supported organization (5) or (ii) servmg on the governing body of a supported organization? If explain in Part VI how the organization maintained a close and continuous working relationship With the supported organization(s) By reason of the relationship described in (2), did the organization's supported organizations have a Significant v0ice In the organization?s Investment po ICIes and In directing the use of the organization?s Income or assets at all times during the tax year? If "Yes, describe In Part VI the role the organization?s supported organizations played in this regard Section E. Type Functionally-Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions) a The organization satisfied the ActIVIties Test Complete line 2 below CI The organization is the parent of each of its supported organizations Complete line 3 below CI The organization supported a governmental entity Describe in Part VI how you supported a government entity (see Instructions) ActIVIties Test Answer and below. Yes No a Did substantially all of the organization?s actIVItIes during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responSIve? If "Yes," then in Part VI identify those supported organizations and explain how these actiwties directly furthered their exempt purposes, how the organization was responsrve to those supported organizations, and how the organization determined that these actiwties constituted substantially all of its actiwties 2a Did the actIVItIes described In constitute actIVIties that, but for the organization's involvement, one or more of the organization?s supported organization(s) would have been engaged in? If ?Yes," explain in Part VI the reasons for the organization ?5 pOSition that its supported organization(s) would have engaged in these actiwties but for the organization ?5 involvement 2b Parent of Supported Organizations Answer and below. a Did the organization have the power to regularly appomt or elect a majority of the officers, directors, or trustees of each of 3a the supported organizations? Provrde details in Part VI. Did the organizatIon exerCIse a substantial degree of direction over the programs and actIVItIes of each of its supported organizations? If ?Yes, describe in Part VI. the role played by the organization in this regard 3b Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 6 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here If the organIzatIon satis?ed the Integral Part Test as a qualifying trust on Nov 20, 1970 (explain In Part VI) See instructions. All other Type non-functIonally Integrated supportIng organizations must complete Sections A through Section A - Adjusted Net Income (A) Pr'or Year currentYear (optIonal) Net short-term capItal gaIn Recoveries of prIor-year distributions Other gross Income (see instructions) Add lines 1 through 3 DepreCIatIon and depletion mthNI-l Portion of operating expenses paId or Incurred for production or collection of gross income or For management, conservation, or maIntenance of property held for production of Income (see instructions) \l Other expenses (see Instructions) Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) Section - Minimum Asset Amount (A) Prlor Year optIona 1 Aggregate fair market value of all non-exempt-use assets (see InstructIons for short tax year or assets held for part of year) 1 Average value of securItIes la Average cash balances 1b Fair market value of other non-exempt-use assets 1c Total (add Ines la, lb, and 1c) 1d Discount claImed for blockage or other Factors (explain In detail In Part VI) 2 AchISItion Indebtedness appIIcabIe to non-exempt use assets Subtract Ine 2 from line 1d .5 Cash deemed held for exempt use Enter 1-1/20/0 of Ine 3 (for greater amount, see InstructIons) Net value of non-exempt-use assets (subtract Ine 4 from line 3) Multiply line 5 by 035 Recoveries of prIor-year dIstrIbutIons Guam-h Minimum Asset Amount (add Ine 7 to ?me 6) Section - Distributable Amount Current Year Adjusted net Income for prIor year (from Section A, line 8, Column A) Enter 85% of line 1 MInImum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or line 3 Income tax Imposed In prIor year mW-bWNl-l aim-DWNI-l Distributable Amount. Subtract line 5 from lIne 4, unless subject to emergency temporary reductIon (see InstructIons) \l Check here If the current year IS the organization?s ?rst as a non-functionaIIy-Integrated Type supportIng organIzatIon (see InstructIons) Schedule A (Form 990 or 990-EZ) 2018 Schedule A (Form 990 or 990-EZ) 2018 Page 7 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section - Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes Amounts paid to perform actIVIty that directly furthers exempt purposes of supported organizations, In excess of income from actiwty Administrative expenses paid to accomplish exempt purposes of supported organizations Amounts paid to achIre exempt-use assets Qualified set-aSIde amounts (prior IRS approval reqUIred) Other distributions (describe in Part VI) See instructions Total annual distributions. Add lines 1 through 6 ?~10!th details in Part VI) See instructions Distributions to attentive supported organizations to which the organization is responswe (prowde 9 Distributable amount for 2018 from Section C, line 6 10 Line 8 amount diVided by Line 9 amount Section - Distribution Allocations (see instructions) 0) Excess Distributions (ii) Underdistributions Distributable Pre-2018 Amount for 2018 1 Distributable amount for 2018 from Section C, line 6 2 Underdistributions, if any, for years prior to 2018 (reasonable cause reqUIred-- explain in Part VI) See instructions 3 Excess distributions carryover, if any, to 2018 a From 2013. From 2014. From 2015. From 2016. From 2017. Total of lines 3a through 9 Applied to underdistributions of prior years Applied to 2018 distributable amount i Carryover from 2013 not applied (see instructions) Remainder Subtract lines 39, 3h, and 3i from 3f 4 Distributions for 2018 from Section D, line 7 a Applied to underdistributions of prior years Applied to 2018 distributable amount Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2018, if any Subtract lines 39 and 4a from line 2 If the amount IS greater than zero, explain in Part VI See instructions 6 Remaining underdistributions for 2018 Subtract lines 3h and 4b from line 1 If the amount is greater than zero, explain in Part VI See instructions 7 Excess distributions carryover to 2019. Add lines 3] and 4c 8 Breakdown of line 7 Excess from 20 14. Excess from 2015. Excess from 2016. Excess from 2017. Excess from 2018. Schedule A (Form 990 or 990-EZ) (2018) Schedule A (Form 990 or 990-EZ) 2018 Page 8 Supplemental Information. Prowde the explanations reqUIred by Part II, line 10, Part II, line 17a or 17b, Part line 12, Part IV, Section A, lines 9a, 9b, 9c, 11a, 11b, and 11c, Part IV, Section B, lines 1 and 2, Part IV, Section C, line 1, Part IV, Section D, lines 2 and 3, Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b, Part V, line 1, Part V, Section B, line 1e, Part Section D, lines 5, 6, and 8, and Part V, Section E, lines 2, 5, and 6 Also complete this part for any additional Information (See instructions) Facts And Circumstances Test 990 Schedule A, Supplemental Information Return Reference Explanation Support Schedule Additional Since its inception in 2003, the Bluegrass Institute for Public Policy Solutions has inten Supplemental Information tionally made, as a conscmus part of our fundraismg strategy, to av0id any "deep-pocket" donors upon which the organization would come to rely solely upon BIPPS did not want in any way, shape or form to allow these donors to dominate or dictate the direction of the I nstitute, including deCI5ions regarding which policy areas it would pursue, pr0jects it W0 uld conduct, coalitions it would be involved With or events it would hold or partICIpate i The Bluegrass Institute also has Just as conSCIously and constantly worked to attract maller donors from different parts of the state, so that no one area would dominate our po licy direction, and we would have many contributors making p055ible our work of offering ree-market public policy solutions to Kentuckians' most Significant problems Without domin ating the deCI5ions This has been accomplished by usmg several different tools and pproa ches 1) Mail programs are de5igned to reach new donors who a) have shown an interest in 0 ur work by attending one of our events, responding to our stateWide columns or through our soaal media presence, b) have given to other Similar groups or causes nationWIde, which we find and contact followmg the purchase of mailing lists sold by these other groups, or c) want to support a particular initiative or pr0ject of the Institute, such as sponsorin 9 an event, which we use to reach an even Wider cadre of smaller and medium-Sized donors 2) A standard practice of our fundraismg meetings is to ask donors for referrals, Which follow up on for purposes of meeting and cultivating as donors 3) A priority part of ou event-planning is to ensure we gather all attendees' contact information, followmg up ith them personally, directly and immediately followmg the event so we can continue to gr ow our group of small and medium-Sized donors This is part of our all-important process 0 cultivating many smaller donors With more direct contact regarding our work, VlSlon and missmn 4) One of the most effective tools we have in av0iding a Situation where a Single donor or small group of donors have controlled the direction and work of the Institute is through the creation of a very speCIfic Strategic Plan This Strategic Plan not only clea rly delineates our policy objectives for future years - including the strategies and tacti cs we Will use to fulfill those objectives - but also establishes fundraismg goals that i nclude cultivation of small and mid- range donors These objectives have been approved by the organization's Board of Directors, which ensures that the needed resources and directi on are prowded to the staff, to execute the strategic plan on a daily ba5is to reach thes objectives No Bluegrass Institute staff member has ever been a Significant donor to the Bluegrass Institute and thus has never dominated the organization Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493262000029I SCHEDULE (Form 990 or 990-EZ) organization entered more than $15,000 on Form 990-EZ, line 6a - Department of the Trensiin PAttach to Form 990 or Form 990-EZ. fpen PUbl'c Internal Re\ enue 5?31" 193 ?Go to gov/Form990 for Instructions and the latest Information ?speCt'on Supplemental Information Regarding Fundraising or Gaming Activities 2018 Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the Name of the organization Bluegrass Institute for Public Policy Employer identification number Solutions Inc 11-3691843 Fundraising Activities.Comp ete if the organization answered "Yes" on Form 990, Part IV, line 17. Form 990-EZ filers are not reqUIred to complete this part. 1 Indicate whether the organization raised funds through any of the followmg actIVIties Check all that apply a Mail SOIICItations SOIICItation of non-government grants Internet and email soliatations SOIICItation of government grants Phone solicitations 9 Special fundraising events In-person soIICItations 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 professmnal fundraismg serVIces? Yes 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 Name and address of indiVidual (ii) Actiwty Did (iv) Gross receipts Amount paid to (vi) Amount paid to or entity (fundraiser) fundraiser have from actIVIty (or retained by) (or retained by) or fundraiser listed in organization control of col contributions? Yes No Michelle Robinson 12 Shepherd Hill Rd No 8,000 Bedford, NH 03110 Case Consulting PO Box 66351 No 6,500 Bethesta, MD 20817 No Total 14,500 3 List all states in which the organization is registered or licensed to contributions or has been notified it IS exempt from registration or licensmg For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat No 50083H Schedule (Form 990 or 990-EZ) 2018 Schedule (Form 990 or 990-EZ) 2018 Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraismg event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events With gross receipts greater than $5,000. Page 2 Revenue (a)Event #1 Event #2 (c)0ther events (event type) (event type) (total number) Total events (add col through col 1 Gross recalpts . 2 Less Contributions. Gross income (line 1 minus line 2) Direct Expenses Cash prizes Noncash prizes Rent/faCIlity costs Entertainment 4 5 6 7 Food and beverages 8 9 Other direct expenses 10 Direct expense summary Add lines 4 through 9 in column 11 Net income summary Subtract line 10 from line 3, column on Form 990-EZ, line 6a. Gaming. Complete if the organization answered ?Yes" on Form 990, Part IV, line 19, or reported more than $15,000 OJ - Pull tabs/Instant Total gaming (add a Bingo bingo/progresswe bingo Other gaming col through col 82 1 Gross revenue . or 2 Cash prizes 3 3 Noncash prizes 8.5 4 Rent/faCIlity costs 5 5 Other direct expenses lVolunteer labor No No No 7 Direct expense summary Add lines 2 through 5 in column 3 Net gaming income summary Subtract line 7 From line 1, column 9 Enter the state(s) in which the organization conducts gaming actIVIties Is the organization licensed to conduct gaming actIVIties in each of these states? I: Yes No If explain 103 Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? Yes El No If "Yes," explain Schedule (Form 990 or 990-EZ) 2018 Schedule (Form 990 or 990-EZ) 2018 Page 3 11 Does the organization conduct gaming actIVIties With nonmembersthe organization a grantor, bene?CIary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? Yes No 13 Indicate the percentage of gaming actIVIty conducted in a The organization's faCIlity 13a An out5ide faCIlity 13b 14 Enter the name and address of the person who prepares the organization?s gaming/special events books and records Name Address 153 Does the organization have a contract With a third party from whom the organization receives gaming revenue? l:lYes l:lNo If "Yes," enter the amount of gaming revenue received by the organization ?33 and the amount of gaming revenue retained by the third party If "Yes," enter name and address of the third party Name Address 16 Gaming manager information Name Gaming manager compensation Description of serVIces prowded l:l Director/officer l:l Employee l:l Independent contractor 17 Mandatory distributions 3 Is the organization required under state law to make charitable distributions From the gaming proceeds to retain the state gaming license? l:lYes No 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 Supplemental Information. Prowde the explanations reqwred by Part I, line 2b, columns and and Part lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also prowde any additional information. See instructions. Return Reference Explanation Schedule (Form 990 or 990-EZ) 2018 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493262000029 Schedule Compensation Information OMB No 1545-0047 Form 990 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 2 0 1 8 Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Department ot?the Trensun Go to for instructions and the latest information. Open to Public Iiilemnl enue Senice Ins I ection Name of the organization Employer identification number Bluegrass Institute for Public Policy Solutions Inc 11-3691843 Questions Regarding Compensation Yes No 1a Check the approplate box(es) if the organization prowded any of the followmg to or for a person listed on Form 990, Part VII, Section A, line 1a Complete Part to prowde any relevant information regarding these items El First-class or charter travel Housmg allowance or re5idence for personal use El Travel for companions El Payments for busmess use of personal reSIdence El Tax idemnification and gross-up payments El Health or club dues or initiation fees El Discretionary spending account Personal serVIces (e maid, chauffeur, chef) If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or raimbursement or prowsmn of all of the expenses described above? If complete Part to explain 1b 2 Did the organization reqUIre substantiation prior to reimbursmg or allowmg expenses incurred by all 2 directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? 3 Indicate which, if any, of the followmg the filing organization used to establish the compensation of the organization?s CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part El Compensation committee El Written employment contract El Independent compensation consultant El Compensation survey or study El Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed on Form 990, Part VII, Section A, line 1a, With respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment? 4a No PartICIpate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No PartICIpate in, or receive payment from, an eqUIty-based compensation arrangement? 4c No If "Yes" to any of lines 4a-c, list the persons and prowde the applicable amounts for each item in Part Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. 5 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of a The organization? Sa No Any related organization? 5b No If "Yes," on line 5a or 5b, describe in Part 6 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of a The organization? 6a No Any related organization? 6b No If "Yes," on line 6a or 6b, describe in Part 7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization prowde any nonfixed payments not described in lines 5 and 67 If "Yes," describe in Part 7 No 8 Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 If "Yes," describe in Part 8 No 9 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 9 No For Paperwork Reduction Act Notice. see the Instructions for Form 990. Cat No 50053T Schedule (Form 990) 2018 ScheduleJ (Form 990) 2018 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each indiVidual whose compensation must be reported on Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row (ii) Do not list any indiViduals that are not listed on Form 990, Part VII for each listed indIVIdual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that indIVIduaI Note. The sum of columns (B Page 2 (A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation Base compensation (ii) Bonus incentive compensation Other reportable compensation (C) Retirement and other deferred compensation (D) Nontaxable benefits (E) Total of columns (F) Compensation in column (B) reported as deferred on prior Form 990 1 Kelly Smith VP of Operations 0) (ii) Schedule (Form 990) 2018 Schedule (Form 990) 2018 Page 3 Supplemental Information Prowde the Information, explanation, or descriptions reqUIred for Part I, IInes 1aand for Part II Also complete this part for any additional information Schedule (Form 990} 2018 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493262000029 I SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 or 990- Complete to provide information for responses to specific questions on EZ) Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Department ??116 men Go to for the latest information. OMB No 1545-0047 Open to Public Inspection NW1 B?ti?relblf'glamzation Bluegrass Institute for Public Policy Solutions Inc 990 Schedule 0, Supplemental Information Employer identification number 1 1-3691843 Return Reference Explanation Form 990, Part VI, Line 11b Form 990 ReVIew Process Complete finanCIal statements are presented to the executive board for reVIew Once financ ial statements are approved, 990 is reVIewed by the treasurer and independent tax preparer 990 Schedule 0, Supplemental Information Return Explanation Reference Form 990, No documents available to the public Part VI, Line 19 Other Organization Documents Publicly Available 990 Schedule 0, Supplemental Information Part Return Explanation Reference Form 900, Change In begInnIng cash balance was due to a PayPal account not Included In the endIng balance In 2017