2023-11-15T12:21:21-08:00 2022-12-31 990 2022-01-01 237047821 Kansas Policy Institute KANS 3162673241 250 N Water Wichita KS 67202 Robert D Young Secretary-Treasurer 3162673241 2023-11-15 Robert Young XXX-XX-XXXX true 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z David Trabert 250 N Water Suite 216 Wichita KS 67202 3219508 false X www.kansaspolicy.org X 1969 KS To protect constitutional rights to freedom, create greater access to better educational opportunities and allow Kansans to keep more of what they earn. 10 10 12 0 0 0 1457600 3192314 0 14450 27194 0 1472050 3219508 500 500 0 886187 931963 0 135440 480448 568314 1367135 1500777 104915 1718731 1303303 3028655 1360 7981 1301943 3020674 X To protect constitutional rights to freedom, create greater access to better educational opportunities and allow Kansans to keep more of what they earn. false false 211200 0 0 Kansas Justice Institute, LLC is a public interest litigation firm protecting the freedoms guaranteed by the Kansas and United States Constitutions. The cases in litigation or that have been litigated during 2022 are as follows: 1.Modi, et al., v. Kansas State Board of Cosmetology, et al. - Constitutional challenge to excessive and unreasonable gov't restrictions on right to earn an honest living. This action benefits the public by arguments to advance fundamental and natural right principles through state constitution. Claim was pleaded for attorney fees but have not sought fees. 2.Scott Johnson, Harlene Hoyt, Covey Find Kennel, LLC v. Commissioner Smith - Constitutional challenge to warrantless searches, unconstitutional conditions, and violations of right to travel; arguments to advance property and privacy rights, natural and fundamental right to travel under U.S. constitution. Claim was pleaded for attorney fees but have not sought fees. Litigation is ongoing. Overall, no fees were collected by Kansas Justice Institute, LLC in 2022. 406716 0 0 The Economic Freedom program represents efforts on tax and budget policy. We publish original research and other written material, as well as speak 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. 520870 0 0 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. 90398 0 0 The Sentinel, LLC is an online news service that holds media and government accountable for providing complete, accurate and unbiased information so that citizens can make their own informed decisions on public policy matters. 11175 500 0 Kansas School Board Resource Center, LLC provides research, policy guidance, education, and other resources to local school boards, the general public & others. 101573 500 0 1240359 true true false true false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false true 17 0 true 12 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false KS X X Robert D Young 3162673241 250 N Water Suite 300 Wichita KS 67202 David Gibson Chairman of Board of Trustees 20.00 X 0 0 0 George Pearson Trustee 1.00 X 0 0 0 Chuck Mackey Trustee 1.00 X 0 0 0 Raul Brito Trustee 1.00 X 0 0 0 Phyllis Nolan Trustee 1.00 X 0 0 0 Robert Smith Trustee 1.00 X 0 0 0 Nestor Weigand Jr Trustee 1.00 X 0 0 0 Priscilla O'Shaughnessy Trustee 1.00 X 0 0 0 Nick Powell Vice Chairman of Board of Trustees 2.00 X 0 0 0 Jon Schulte Trustee 1.00 X 0 0 0 Robert Young Secretary/Treasurer 1.00 X 0 0 0 James Franko President 40.00 X 144929 0 29993 David Trabert Chief Executive Officer 40.00 X 225714 0 7934 Samuel MacRoberts Litigation Director 40.00 X 122274 0 26069 492917 0 63996 3 false true false 3192314 0 3192314 27194 0 27194 3219508 0 0 27194 500 500 370644 297072 11286 62286 385232 346134 16157 22941 21360 16867 1284 3209 99867 71778 7764 20325 54860 47210 1930 5720 15932 9432 6500 0 10796 4701 6095 0 96480 96480 0 0 104812 82571 19256 2985 40857 25929 4309 10619 35025 11635 23390 0 44004 36306 1274 6424 11360 6895 4465 0 18446 4631 13815 0 Contract services 125875 125322 484 69 Meeting and event expenses 1723 0 1723 0 Books and dues 6898 6598 300 0 Kansas Open Records Act fees 3139 3139 0 0 52967 47159 4946 862 1500777 1240359 124978 135440 658750 1347106 638612 1620977 681 681 1100 1100 91774 32983 4160 58791 1303303 3028655 1360 7981 1360 7981 X 1135443 2903174 166500 117500 1301943 3020674 1303303 3028655 1718731 X false true X true false X 0 1192862 1440758 1396826 1457600 3192314 8680360 0 0 1192862 1440758 1396826 1457600 3192314 8680360 3595616 5084744 10870 22939 12379 14450 27194 87832 0 5559 5559 8773751 3325 0.57950 0.64500 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other income Description: Reimbursements & Shared Services 2018: 5559. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8000 39949 47949 1452828 1500777 225039 56260 0 0 196349 201131 211714 225039 834233 1251350 22654 25903 34330 47949 130836 49087 50283 52929 56260 208559 312839 1508 0 13892 8000 23400 31446 6881 26475 11852 0 53447 6508 46939 58791 401(k) plan contributions and payroll taxes payable 2040 Equipment purchases payable 5941 7981 X 3206528 14400 6600 21000 3185528 33980 33980 3219508 1580511 14400 75036 89436 1491075 9702 9702 1500777 Pt X, Line 2 FIN 48(ASC 740): The Kansas Policy Institute is a not-for-profit Pt X, Line 2 organization under IRC Section 501(c)(3) & is exempt from income Pt X, Line 2 taxes. The Institute recognizes the financial statement effects Pt X, Line 2 of a tax position only when it believes it can more likely than Pt X, Line 2 not sustain the position upon an exam. by the relevant tax authority. Pt X, Line 2 The Institute adopted Accounting Standards Codification(ASC) 740, Pt X, Line 2 Income Taxes, which outlines accounting requirements related Pt X, Line 2 to uncertain tax positions. The adoption of the new acctg. Pt X, Line 2 method had no effect on the Institute's financial statements. Pt XI, Line 2d Accrued Contributions received after yr end-$6,600 Pt XI, Line 4b Accrued Contributions in prior yr, rec'd in current yr-$33,980 Pt XII, Line 2d Accr exps, cash pd after yr end-$19,894 Pt XII, Line 2d Accr exps, net cash recorded in current yr-$905 Pt XII, Line 2d Accrued salaries & benefits-$54,237 Pt XII, Line 4b Accrued exps for prior yr, paid during current yr-$9,702 X X false false false false false false false true false James Franko 144929 0 0 0 0 0 4500 0 25493 0 174922 0 0 0 David Trabert 185714 0 40000 0 0 0 6778 0 1156 0 233648 0 0 0 Pt I Line 7 The Board of Trustees determines and approves the year-end bonus Pt I Line 7 paid to the Chief Exec. Officer of the organization and his salary for Pt I Line 7 the upcoming year based on its discretion upon review of the most Pt I Line 7 current SPN salary guide for other industry CEOs. The Chief Exec. Pt I Line 7 Officer determines any bonuses paid to all other employees based Pt I Line 7 on similar criteria. Pt VI, Line 1a Martin K. Eby, Jr. is a Member Emeritus on the Board of Pt VI, Line 1a Trustees. This designation does not have voting rights Pt VI, Line 1a on the board and, therefore, he is not included in the Pt VI, Line 1a number of voting members or list of trustees. Pt VI, Line 11b The Chief Exec. Officer and each board member was provided Pt VI, Line 11b with a draft copy of this Form 990 prior to filing and was Pt VI, Line 11b afforded an opportunity to comment on its contents Pt VI, Line 11b before filing. Pt VI, Line 12c Compliance is reviewed annually at a meeting of the Pt VI, Line 12c Board of Trustees. The organization's disregarded entities Pt VI, Line 12c are governed by the same policies as the filing organization. Pt VI, Line 15a The Board of Trustees reviews the CEO's compensation Pt VI, Line 15a using the State Policy Network's most current compensation Pt VI, Line 15a survey as a guide. Pt VI, Line 15b The CEO reviews other employees' compensation using Pt VI, Line 15b similar criteria as the Board. Pt VI, Line 19 The Institute's governing documents, conflict of interest 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. Form 990, Part III, Line 4d The Sentinel, LLC is an online news service that holds 90398. 0. 0. Form 990, Part III, Line 4d Kansas School Board Resource Center, LLC provides research, policy guidance, 11175. 500. 0. Kansas Justice Institute LLC 12980 Metcalf Ave Ste 130 Overland Park KS 66213 822414063 Public-interest litigation center KS 126250 171849 Kansas Policy Institute The Sentinel LLC 250 N Water Suite 216 Wichita KS 67202 Online non-profit news service KS 8760 15104 Kansas Policy Institute Kansas School Board Resource Center LLC 250 N Water Suite 216 Wichita KS 67202 921122239 Education resource non-profit center KS 150000 138825 Kansas Policy Institute