2024-11-15T16:03:15-06:00 2023-12-31 990 2023-01-01 237047821 KANSAS POLICY INSTITUTE KANS 3162673241 250 N WATER 300 WICHITA KS 67202 ROBERT D YOUNG SECRETARY-TREASURER 3162673241 2024-11-15 1 2023 2024-10-15 13:58:12Z DAVID TRABERT 250 N WATER SUITE 216 WICHITA KS 67202 1727679 0 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 11 0 0 0 3192314 1649811 0 0 27194 54797 0 0 3219508 1704608 500 0 0 0 931963 1242731 0 0 178045 568314 789752 1500777 2032483 1718731 -327875 3028655 2702938 7981 10139 3020674 2692799 X TO PROTECT CONSTITUTIONAL RIGHTS TO FREEDOM, CREATE GREATER ACCESS TO BETTER EDUCATIONAL OPPORTUNITIES AND ALLOW KANSANS TO KEEP MORE OF WHAT THEY EARN. 0 0 419991 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 2023 ARE AS FOLLOWS: 1. JOHNSON V. SMITH - CONSTITUTIONAL CHALLENGE TO WARRANTLESS SEARCH REGIME AND AUTOMATIC PENALTIES FOR BEING MORE THAN 30-MINUTES FROM HOME DURING SURPRISE, WARRANTLESS SEARCH. ARGUMENTS ADVANCED TEXT, HISTORY, AND TRADITION OF FOURTH AND FOURTEENTH AMENDMENTS. ALTHOUGH WE PLEADED A CLAIM FOR ATTORNEY FEES, WE HAVE NOT YET SOUGHT THEM. THE CASE IS ON APPEAL.2. VILLEGAS V. REGAN - SERVED AS LOCAL COUNSEL TO PACIFIC LEGAL FOUNDATION. LAWSUIT FOUGHT IN-HOUSE AGENCY PROSECUTION TO RESTORE FAIRNESS AND POLITICAL ACCOUNTABILITY. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.3. FINNERTY V. OTTAWA - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING AND PROPERTY RIGHTS. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.4. GREEN V. KBOC - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.5. COZY INN V. SALINA - CONSTITUTIONAL CHALLENGE TO CONTENT-BASED RESTRICTIONS ON SPEECH IN SIGN-MURAL CODE REGIME. ARGUMENTS ADVANCED FIRST AMENDMENT PRINCIPLES. WE HAVE PLEADED A CLAIM FOR ATTORNEY FEES, BUT WE HAVE NOT YET SOUGHT THEM. THE CASE IS CURRENTLY PENDING.6. GEARY COUNTY SHERIFF V. ONE 2007 CHEVROLET TAHOE - CONSTITUTIONAL CHALLENGES WITHIN KANSAS FORFEITURE REGIME. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION; ADVANCED FOURTH AMENDMENT PRINCIPLES AS WELL. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES. 472405 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. 548617 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 ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL IN-DEPTH ANALYSIS OF SCHOOL FUNDING AND EMPLOYMENT CHANGES. 115611 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. 176280 KANSAS SCHOOL BOARD RESOURCE CENTER, LLC PROVIDES RESEARCH, POLICY GUIDANCE, EDUCATION, AND OTHER RESOURCES TO LOCAL SCHOOL BOARDS, THE GENERAL PUBLIC & OTHERS. 291891 1732904 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 14 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 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 NEIL DOUTHAT 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 200014 0 33270 DAVID TRABERT CHIEF EXECUTIVE OFFICER 40.00 X 250614 0 8638 SAMUEL MACROBERTS LITIGATION DIRECTOR 40.00 X 151073 0 30470 601701 0 72378 3 0 1 0 0 1649811 23071 1649811 54797 54797 23071 23071 0 0 1704608 0 0 54797 450628 355068 12531 83029 581634 560009 4451 17174 27189 15180 700 11309 110265 86641 8510 15114 73015 65969 1051 5995 5567 5567 12945 6248 6697 180414 180414 52326 27136 20703 4487 48505 29542 12151 6812 58286 23313 23314 11659 87355 75200 988 11167 27818 22350 5468 21742 2964 18778 CONTRACT SERVICES 167438 167144 294 MISCELLANEOUS 75851 62374 3107 10370 CASE EXPENSES 36593 36593 BOOKS AND DUES 6716 6716 8196 4476 3085 635 2032483 1732904 121534 178045 1347106 640813 1620977 1991933 681 305 1100 1100 129587 60800 58791 68787 3028655 2702938 7981 10139 7981 10139 X 2903174 2592799 117500 100000 3020674 2692799 3028655 2702938 -327875 0 X 0 1 X 1 0 X 1440758 1396826 1457600 3192314 1649811 9137309 1440758 1396826 1457600 3192314 1649811 9137309 3905676 5231633 22939 12379 14450 27194 54797 131759 9269068 0.56440 0.57950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4064 46132 50196 1982287 2032483 251624 62906 0 0 201131 211714 225039 251624 889508 1334262 25903 34330 47949 50196 158378 50283 52929 56260 62906 222378 333567 0 13892 8000 4064 25956 46454 9341 33978 21817 73792 26822 46970 68787 401(K) PLAN CONTRIBUTIONS AND PAYROLL TAXES PAYABLE 2581 EQUIPMENT PURCHASES PAYABLE 7558 10139 X 1797914 14400 85506 99906 1698008 6600 6600 1704608 2095840 14400 68991 83391 2012449 20034 20034 2032483 PART X, LINE 2: FIN 48(ASC 740): THE KANSAS POLICY INSTITUTE IS A NOT-FOR-PROFIT ORGANIZATION UNDER IRC SECTION 501(C)(3) & IS EXEMPT FROM INCOME TAXES. THE INSTITUTE RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ONLY WHEN IT BELIEVES IT CAN MORE LIKELY THAN NOT SUSTAIN THE POSITION UPON AN EXAM. BY THE RELEVANT TAX AUTHORITY. THE INSTITUTE ADOPTED ACCOUNTING STANDARDS CODIFICATION(ASC) 740, INCOME TAXES, WHICH OUTLINES ACCOUNTING REQUIREMENTS RELATED TO UNCERTAIN TAX POSITIONS. THE ADOPTION OF THE NEW ACCTG. METHOD HAD NO EFFECT ON THE INSTITUTE'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACCRUED CONTRIBUTIONS RECEIVED AFTER YEAR END 85,506. PART XI, LINE 4B - OTHER ADJUSTMENTS: ACCRUED CONTRIBUTIONS IN PRIOR YEAR, RECEIVED IN CURRENT YR 6,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUED EXPENSES, CASH PAID AFTER YEAR END 68,956. ACCRUED SALARIES AND BENEFITS 35. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCRUED EXPENSES FOR PRIOR YEAR PAID DURING CURRENT YEAR 19,894. ACCRUED EXPENSES, NET CASH RECORDED IN CURRENT YEAR 140. 0 0 0 0 0 0 0 1 0 DAVID TRABERT CHIEF EXECUTIVE OFFICER 200614 0 50000 0 0 0 7525 0 1113 0 259252 0 0 0 JAMES FRANKO PRESIDENT 170014 0 30000 0 0 0 6150 0 27120 0 233284 0 0 0 SAMUEL MACROBERTS LITIGATION DIRECTOR 131573 0 19500 0 0 0 4690 0 25780 0 181543 0 0 0 SCHEDULE J, PART I, LINE 7 THE BOARD OF TRUSTEES DETERMINES AND APPROVES THE YEAR-END BONUS PAID TO THE CHIEF EXEC. OFFICER OF THE ORGANIZATION AND HIS SALARY FOR THE UPCOMING YEAR BASED ON ITS DISCRETION UPON REVIEW OF THE MOST CURRENT SPN SALARY GUIDE FOR OTHER INDUSTRY CEOS. THE CHIEF EXEC. OFFICER DETERMINES ANY BONUSES PAID TO ALL OTHER EMPLOYEES BASED ON SIMILAR CRITERIA. FORM 990, PART VI, SECTION A, LINE 1A MARTIN K. EBY, JR. IS A MEMBER EMERITUS ON THE BOARD OF TRUSTEES. THIS DESIGNATION DOES NOT HAVE VOTING RIGHTS ON THE BOARD AND, THEREFORE, HE IS NOT INCLUDED IN THE NUMBER OF VOTING MEMBERS OR LIST OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXEC. OFFICER AND EACH BOARD MEMBER WAS PROVIDED WITH A DRAFT COPY OF THIS FORM 990 PRIOR TO FILING AND WAS AFFORDED AN OPPORTUNITY TO COMMENT ON ITS CONTENTS BEFORE FILING. LINE 1A MARTIN K. EBY, JR. IS A MEMBER EMERITUS ON THE BOARD OF TRUSTEES. THIS DESIGNATION DOES NOT HAVE VOTING RIGHTS ON THE BOARD AND, THEREFORE, HE IS NOT INCLUDED IN THE NUMBER OF VOTING MEMBERS OR LIST OF TRUSTEES. LINE 11B THE CHIEF EXEC. OFFICER AND EACH BOARD MEMBER WAS PROVIDED WITH A DRAFT COPY OF THIS FORM 990 PRIOR TO FILING AND WAS AFFORDED AN OPPORTUNITY TO COMMENT ON ITS CONTENTS BEFORE FILING. LINE 12C COMPLIANCE IS REVIEWED ANNUALLY AT A MEETING OF THE BOARD OF TRUSTEES. THE ORGANIZATION'S DISREGARDED ENTITIES ARE GOVERNED BY THE SAME POLICIES AS THE FILING ORGANIZATION. LINE 15A THE BOARD OF TRUSTEES REVIEWS THE CEO'S COMPENSATION USING THE STATE POLICY NETWORK'S MOST CURRENT COMPENSATION SURVEY AS A GUIDE. LINE 15B THE CEO REVIEWS OTHER EMPLOYEES' COMPENSATION USING SIMILAR CRITERIA AS THE BOARD. LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE PUBLIC UPON A WRITTEN REQUEST ADDRESSED TO THE INSTITUTE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE IS REVIEWED ANNUALLY AT A MEETING OF THE BOARD OF TRUSTEES. THE ORGANIZATION'S DISREGARDED ENTITIES ARE GOVERNED BY THE SAME POLICIES AS THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE CEO'S COMPENSATION USING THE STATE POLICY NETWORK'S MOST CURRENT COMPENSATION SURVEY AS A GUIDE. THE CEO REVIEWS OTHER EMPLOYEES' COMPENSATION USING SIMILAR CRITERIA AS THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE PUBLIC UPON A WRITTEN REQUEST ADDRESSED TO THE INSTITUTE. KANSAS JUSTICE INSTITUTE LLC 12980 METCALF AVE STE 130 OVERLAND PARK KS 66213 822414063 PUBLIC-INTEREST LITIGATION CENTER KS 126400 46567 KANSAS POLICY INSTITUTE THE SENTINEL LLC 250 N WATER SUITE 216 WICHITA KS 67202 ONLINE NON-PROFIT NEWS SERVICE KS 10340 22304 KANSAS POLICY INSTITUTE KANSAS SCHOOL BOARD RESOURCE CENTER LLC 250 N WATER SUITE 216 WICHITA KS 67202 921122239 EDUCATION RESOURCE NON-PROFIT CENTER KS 179250 149515 KANSAS POLICY INSTITUTE