2024-06-26T10:49:47-05:00 2023-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2023-01-01 570952531 STATE POLICY NETWORK STAT 7032431655 1500 WILSON BLVD SUITE 600 ARLINGTON VA 22209 TRACIE J SHARP PRESIDENT/CEO 7032431655 2024-06-20 1 TRACIE SHARP XXX-XX-XXXX 1 FRANK H SMITH P00639053 2022274000 2024-06-20 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z X TRACIE J SHARP 1500 WILSON BLVD SUITE 600 ARLINGTON VA 22209 28768311 0 X WWW.SPN.ORG X 1992 SC CATALYZE THRIVING, DURABLE FREEDOM MOVEMENTS IN EVERY STATE, ANCHORED WITH HIGH-PERFORMING INDEPENDENT THINK TANKS. 10 9 62 10 0 0 20358409 25857037 434746 511651 237950 743194 0 0 21031105 27111882 6245824 7050672 0 0 6279772 7795929 104959 134740 3000469 8453276 10817245 21083831 25798586 -52726 1313296 19307307 20708122 597599 656266 18709708 20051856 X STATE POLICY NETWORK'S (SPN) MISSION IS TO CATALYZE THRIVING, DURABLE FREEDOM MOVEMENTS IN EVERY STATE, ANCHORED WITH HIGH-PERFORMING, INDEPENDENT THINK TANKS. 1 0 8354943 6447838 STATE POLICY ANALYSIS AND EDUCATION - IDENTIFY EMERGING AND INNOVATIVE SOLUTIONS TO STATE PROBLEMS; WORK ALONGSIDE THINK TANKS TO BUILD MOMENTUM FOR WIDE-SPREAD EDUCATION ABOUT THOSE SOLUTIONS, AND DEVELOP REFORM LEADERS. THE GOAL OF THIS PROJECT IS TO CREATE A ROBUST MOVEMENT OF LEADERS ADVANCING FREE MARKET IDEAS IN THE STATES. 3703380 120762 TRAINING PROGRAMS - SPN'S LEADERSHIP DEVELOPMENT INITIATIVE IDENTIFIES AND DEVELOPS LEADERS, HELPING STRENGTHEN THE NETWORK OF SPN AFFILIATES, AND INSPIRING AND TRAINING AFFILIATES TO EDUCATE CITIZENS. SPN OFFERS OVER 40 SERVICES TO THINK TANKS, LIKE ONE-ON-ONE EVALUATION AND ADVISING, KNOWLEDGE AND SKILLS TRAINING, LEADERSHIP MENTORING, AND PEER NETWORKING SUMMITS. 3433912 511651 ANNUAL MEETING - IN 2023, SPN'S ANNUAL MEETING ATTRACTED MORE THAN 1,600 PARTICIPANTS, REPRESENTING THINK TANKS FROM NEARLY ALL FIFTY STATES, AS WELL AS NATIONAL RESEARCH ORGANIZATIONS AND CHARITABLE FOUNDATIONS. THE ANNUAL MEETING FEATURES MULTIPLE EDUCATIONAL SESSIONS FOCUSED ON BUILDING SKILLS IN LEADERSHIP DEVELOPMENT, OUTREACH, COMMUNICATION, OPERATIONS, AND POLICY, ALONG WITH PLENARY SESSIONS FOCUSED ON CRITICAL TOPICS LIKE ORGANIZATIONAL CULTURE AND INNOVATION. 2355865 390500 CENTER FOR PRACTICAL FEDERALISM - SPN'S CENTER FOR PRACTICAL FEDERALISM EDUCATES THE AMERICAN PUBLIC, THINK TANKS, AND POLICYMAKERS ON THE BENEFITS OF FEDERALISM. THE CENTER FOR PRACTICAL FEDERALISM'S INITIATIVES, RESEARCH, AND TRAININGS FOCUS ON POLICY SOLUTIONS STATE AND LOCAL LEADERS CAN CONSIDER IMPLEMENTING TO BETTER SERVE THEIR STATES AND COMMUNITIES. 2127121 91572 4482986 482072 19975221 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 125 0 1 62 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WV WI DC X GABRIELLA DIBLASI 7032431655 1500 WILSON BLVD SUITE 600 ARLINGTON VA 22209 TRACIE J SHARP PRESIDENT AND CEO 40.00 X X 470057 0 12223 CARL O HELSTROM III CHAIRMAN 1.00 X X 0 0 0 STANFORD D SWIM SECRETARY 1.00 X X 0 0 0 THOMAS L WILLCOX TREASURER 1.00 X X 0 0 0 THEODORE D ABRAM DIRECTOR - UNTIL 10/2023 1.00 X 0 0 0 LAWSON BADER DIRECTOR 1.00 X 0 0 0 GEORGE COATES DIRECTOR 1.00 X 0 0 0 JOHN HOOD DIRECTOR 1.00 X 0 0 0 ADAM MEYERSON DIRECTOR 1.00 X 0 0 0 CARRIE TYNAN DIRECTOR 1.00 X 0 0 0 BRIDGETT G WAGNER DIRECTOR 1.00 X 0 0 0 ELISE WESTHOFF DIRECTOR - UNTIL 10/2023 1.00 X 0 0 0 TONY WOODLIEF SR EXECUTIVE VP 40.00 X 285398 0 11433 EMILY MCCALLISTER EXECUTIVE VP 40.00 X 228006 0 9134 REBECCA PAINTER VP OF STRATEGIC PARTNERSHIPS 40.00 X 285331 0 11427 CARRIE CONKO SENIOR VP 40.00 X 252882 0 24709 CRYSTAL BAKER SR DIR. OF STRATEGIC PARTNERSHIPS 40.00 X 194553 0 29460 JENNIFER THOMPSON SR DIR. OF LAUNCHPAD 40.00 X 190673 0 35386 JULIE BURDEN SR DIR. OF SPECIAL PROJECTS 40.00 X 187300 0 7505 TODD DAVIDSON VP OF PROGRAMS 40.00 X 176151 0 14231 LYNN HARSH VP OF STRATEGY 40.00 X 169323 0 6787 2439674 0 162295 28 0 1 0 MARRIOTT BUSINESS CENTER PO BOX 402642 ATLANTA GA 30384 HOTEL & EVENT SPACE FOR ANNUAL MEETING 1176967 TLDR MEDIA 135 EASTERN PARKWAY BROOKLYN NY 11238 PRODUCTION OF DOCUMENTARY 230000 IRONLIGHT 300 SOUTH RIVERSIDE PLAZA CHICAGO IL 60661 MONTHLY IMPACT & DIGITAL SERVICES 199008 HEARTMIND STRATEGIES LLC 12355 SUNRISE VALLEY DRIVE RESTON VA 20191 POLLING FOR VARIOUS PROJECTS 185700 AGS EXPOSITION SERVICES INC 4561 SW 34TH ST ORLANDO FL 32811 SIGNAGE, GRAPHICS, BRANDING 182947 11 27000 25830037 24976 25857037 ANNUAL CONFERENCE 900099 511651 511651 511651 739180 739180 1660443 1656429 4014 4014 4014 27111882 511651 0 743194 X 7029970 7029970 20702 20702 1590600 769077 350078 471445 5112496 2637642 1497045 977809 195647 99959 57498 38190 447307 226964 127145 93198 449879 228333 124469 97077 16239 1375 14864 160787 85749 42158 32880 109400 109400 134740 134740 28139 12378 10498 5263 4200957 3835556 96281 269120 159092 116991 6032 36069 75106 36858 23175 15073 521847 365249 107046 49552 198018 99404 57449 41165 2251709 2046847 47348 157514 2188998 2087971 204 100823 1141 1141 205533 13148 186795 5590 88390 20912 58587 8891 POSTAGE AND SHIPPING 362033 43586 5149 313298 PRINTING 135101 39065 522 95514 MISCELLANEOUS 56773 20524 7088 29161 LIST RENTALS 30428 2018 1046 27364 27554 25543 1278 733 25798586 19975221 2822896 3000469 919530 3058361 13342 13318 1620000 1096270 273794 165144 142456 419216 212991 165245 25648 47746 16057531 15840279 255006 67788 19307307 20708122 336618 586891 260981 69375 597599 656266 X 15424509 15518762 3285199 4533094 18709708 20051856 19307307 20708122 1313296 28852 0 X 0 1 X 1 0 X 16371171 14696060 24340115 20358409 25857037 101622792 16371171 14696060 24340115 20358409 25857037 101622792 17515936 84106856 120618 47045 66829 239769 739180 1213441 102836233 1681952 0.81790 0.84530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3678 109400 113078 25550768 25663846 1000000 250000 0 0 759249 1000000 1000000 1000000 3759249 5638874 69121 113078 144767 113078 440044 189812 250000 250000 250000 939812 1409718 17331 3678 767 3678 25454 118613 118613 0 94378 46632 47746 47746 OPERATING LEASE LIABILITY 61783 FINANCE LEASE LIABILITY 7592 69375 X 27140734 28852 28852 27111882 0 27111882 25798586 0 25798586 0 25798586 PART X, LINE 2: SPN EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. X X X X 1 DAVIDSON & COMPANY 2127 CALIFORNIA STREET NW SUITE 1 WASHINGTON DC 20008 ADVISE ON MARKETING AND FUNDRAISING MATERIALS 0 520433 105564 414869 THE RICHARD NORMAN COMPANY 113 E MARKET STREET 300 LEESBURG VA 20176 ADVISE ON MARKETING AND FUNDRAISING MATERIALS 0 66736 29176 37560 587169 134740 452429 AL AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV 1 ALABAMA POLICY INSTITUTE 2213 MORRIS AVE FL 1 BIRMINGHAM AL 352034214 630809568 501(C)(3) 40000 0 GENERAL OPERATING ALASKA POLICY FORUM 7926 OLD SEWARD HIGHWAY ANCHORAGE AK 99518 264380206 501(C)(3) 150000 0 GENERAL OPERATING BADGER INSTITUTE 700 W VIRGINIA STREET SUITE 301 MILWAUKEE WI 532041515 391592727 501(C)(3) 100000 0 GENERAL OPERATING BEACON CENTER OF TENNESSEE 1200 CLINTON STREET SUITE 205 NASHVILLE TN 37203 201808567 501(C)(3) 364000 0 GENERAL OPERATING BLUEGRASS INSTITUTE FOR PUBLIC POLICY SOLUTIONS 351 PASCOE BLVD BOWLING GREEN KY 42104 113691843 501(C)(3) 42000 0 GENERAL OPERATING BOUNDARY LINE FOUNDATION 53 WEST JACKSON BLVD CHICAGO IL 60604 872487293 501(C)(3) 171000 0 GENERAL OPERATING CALIFORNIA POLICY CENTER 18002 IRVINE BOULEVARD TUSTIN CA 92780 272870463 501(C)(3) 186320 0 GENERAL OPERATING CARDINAL INSTITUTE FOR WEST VIRGINIA POLICY 1632 QUARRIER ST CHARLESTON WV 25311 471932521 501(C)(3) 205000 0 GENERAL OPERATING CASCADE POLICY INSTITUTE 4850 SW SCHOLLS FERRY ROAD PORTLAND OR 97225 931045925 501(C)(3) 100000 0 GENERAL OPERATING CENTER FOR AMERICAN RIGHTS 747 NORTH LA SALLE ST CHICAGO IL 60654 920245439 501(C)(3) 7500 0 GENERAL OPERATING CENTER OF THE AMERICAN EXPERIMENT 8421 WAYZATA BLVD SUITE 110 GOLDEN VALLEY MN 55426 363611426 501(C)(3) 30000 0 GENERAL OPERATING COMMONWEALTH FOUNDATION 225 STATE STREET HARRISBURG PA 17101 232473845 501(C)(3) 225000 0 GENERAL OPERATING EMPIRE CENTER FOR PUBLIC POLICY INC 30 SOUTH PEARL STREET ALBANY NY 12207 461987418 501(C)(3) 165000 0 GENERAL OPERATING EMPOWER MISSISSIPPI FOUNDATION 1000 NORTHPARK DRIVE RIDGELAND MS 39157 464565274 501(C)(3) 280000 0 GENERAL OPERATING FOUNDATION FOR GOVERNMENT ACCOUNTABILITY 15275 COLLIER BOULEVARD NAPLES FL 34119 242637507 501(C)(3) 30000 0 GENERAL OPERATING FRONTIER INSTITUTE 615 LEGEND LOOP HELENA MT 59602 850998465 501(C)(3) 145000 0 GENERAL OPERATING GARDEN STATE INITIATIVE 31 MELROSE ROAD MOUNTAIN LAKES NJ 07046 814373354 501(C)(3) 30000 0 GENERAL OPERATING GEORGIA CENTER FOR OPPORTUNITY 333 RESEARCH COURT PEACHTREE CORNERS GA 30092 581928520 501(C)(3) 434000 0 GENERAL OPERATING GEORGIA PUBLIC POLICY FOUNDATION 3200 COBB GALLERIA PARKWAY ATLANTA GA 30339 581943161 501(C)(3) 194000 0 GENERAL OPERATING GOLDWATER INSTITUTE FOR PUBLIC POLICY 500 E CORONADO ROAD PHOENIX AZ 85004 860597661 501(C)(3) 50000 0 GENERAL OPERATING GRASSROOTS INSTITUTE OF HAWAII 1050 BISHOP STREET 508 HONOLULU HI 96813 990354937 501(C)(3) 47000 0 GENERAL OPERATING IDAHO FREEDOM FOUNDATION (B) 802 WEST BANNOCK ST BOISE ID 83702 263783048 501(C)(3) 30000 0 GENERAL OPERATING ILLINOIS POLICY INSTITUTE 190 SOUTH LASALLE STREET CHICAGO IL 60603 412057028 501(C)(3) 235000 0 GENERAL OPERATING INCUBATE DEBATE 115 PINCKNEY STREET MADISON FL 32340 854136963 501(C)(3) 10000 0 GENERAL OPERATING INDEPENDENCE INSTITUTE 727 E 16TH AVENUE DENVER CO 80203 840990300 501(C)(3) 218000 0 GENERAL OPERATING INSTITUTE FOR REFORMING GOVERNMENT 11731 W UNDERWOOD PARKWAY WAUWATOSA WI 53226 824034864 501(C)(3) 334000 0 GENERAL OPERATING IOWANS FOR TAX RELIEF FOUNDATION 2610 PARK AVENUE MUSCATINE IA 52761 421105304 501(C)(3) 193000 0 GENERAL OPERATING JAMES MADISON INSTITUTE 100 NORTH DUVAL STREET TALLAHASSEE FL 32301 592811908 501(C)(3) 63000 0 GENERAL OPERATING JOHN LOCKE FOUNDATION 4800 SIX FORKS RD STE 220 RALEIGH NC 27609 561656943 501(C)(3) 45000 0 GENERAL OPERATING KANSAS POLICY INSTITUTE 12980 METCALF OVERLAND KS 66213 237047821 501(C)(3) 100000 0 GENERAL OPERATING LET GROW 228 PARK AVE SOUTH NEW YORK NY 10003 822643800 501(C)(3) 55000 0 GENERAL OPERATING LIBERTAS INSTITUTE 2183 W MAIN STREET LEHI UT 84043 455254794 501(C)(3) 185000 0 GENERAL OPERATING MACKINAC CENTER FOR PUBLIC POLICY 140 W MAIN STREET MIDLAND MI 486400568 382701547 501(C)(3) 145000 0 GENERAL OPERATING MAINE POLICY INSTITUTE 45 FOREST FALLS DRIVE UNIT B4 PORTLAND ME 04096 223888250 501(C)(3) 100000 0 GENERAL OPERATING MISSISSIPPI CENTER FOR PUBLIC POLICY 520 GEORGE STREET JACKSON MS 39202 640797905 501(C)(3) 25000 0 GENERAL OPERATING NASIYAH ISRA-UI CANARY ACADEMY ONLINE INC PO BOX 4427 MIDLOTHIAN VA 23112 862197578 501(C)(3) 40000 0 GENERAL OPERATING OKLAHOMA COUNCIL OF PUBLIC AFFAIRS 1401 N LINCOLN BOULEVARD OKLAHOMA CITY OK 73104 731436375 501(C)(3) 172150 0 GENERAL OPERATING OPPORTUNITY ARKANSAS 700 9TH STREET STE 1K LITTLE ROCK AR 72202 883938322 501(C)(3) 287500 0 GENERAL OPERATING PALMETTO PROMISE INSTITUTE 1711 PENDLETON STREET COLUMBIA SC 29201 263077338 501(C)(3) 50000 0 GENERAL OPERATING PELICAN INSTITUTE FOR PUBLIC POLICY 400 POYDRAS STREET NEW ORLEANS LA 70130 261704791 501(C)(3) 387000 0 GENERAL OPERATING PIONEER INSTITUTE 185 DEVONSHIRE STREET UNIT 1101 BOSTON MA 02110 222632081 501(C)(3) 171000 0 GENERAL OPERATING PLATTE INSTITUTE FOR ECONOMIC RESEARCH 6910 PACIFIC STREET OMAHA NE 68106 814193623 501(C)(3) 105000 0 GENERAL OPERATING REAL CLEAR FOUNDATION 666 DUNDEE RD NORTHBROOK IL 60062 773466264 501(C)(3) 50000 0 GENERAL OPERATING RED BRIDGE EDUCATION 2265 3RD STREET SAN FRANCISCO CA 94107 833987751 501(C)(3) 55000 0 GENERAL OPERATING RIO GRANDE FOUNDATION PO BOX 40336 ALBUQUERQUE NM 87196 850468446 501(C)(3) 32000 0 GENERAL OPERATING SOUTH CAROLINA POLICY COUNCIL 1323 PENDLETON STREET COLUMBIA SC 29201 570835744 501(C)(3) 318000 0 GENERAL OPERATING SUTHERLAND INSTITUTE 420 EAST SOUTH TEMPLE ST SUITE 510 SALT LAKE CITY UT 84111 870531727 501(C)(3) 100000 0 GENERAL OPERATING TALENT MARKET (AFF) 1633 CONNECTICUT AVE NW SUITE 300 WASHINGTON DC 20009 562166327 501(C)(3) 20000 0 GENERAL OPERATING TEXAS PUBLIC POLICY FOUNDATION 901 CONGRESS AVENUE AUSTIN TX 78701 742524057 501(C)(3) 25500 0 GENERAL OPERATING THE BUCKEYE INSTITUTE 88 EAST BROAD STREET SUITE 1300 COLUMBUS OH 43215 311278593 501(C)(3) 105000 0 GENERAL OPERATING THOMAS JEFFERSON INSTITUTE 7011 DREAMS WAY COURT ALEXANDRIA VA 22315 510280185 501(C)(3) 27500 0 GENERAL OPERATING WASHINGTON POLICY CENTER PO BOX 3643 SEATTLE WA 98124 911752769 501(C)(3) 75000 0 GENERAL OPERATING WISCONSIN INSTITUTE FOR LAW & LIBERTY INC 330 EAST KILBOURN AVENUE MILWAUKEE WI 53202 451606079 501(C)(3) 115000 0 GENERAL OPERATING YANKEE INSTITUTE 216 MAIN STREET HARTFORD CT 06106 521358144 501(C)(3) 120000 0 GENERAL OPERATING YOUNG VOICES 1701 RHODE ISLAND AVE NW WASHINGTON DC 20036 812593815 501(C)(3) 40000 0 GENERAL OPERATING 55 0 TRAVEL SCHOLARSHIPS 30 20702 PART I, LINE 2: ALL GRANTS WERE GIVEN BASED ON PROPOSALS SUBMITTED AND REVIEWED TO ENSURE EFFECTIVENESS AND COMPLIANCE WITH OUR MISSION AND 501(C)(3) STATUS. EACH GRANT REQUIRES A REPORT AT THE COMPLETION OF THE PROJECT, ALL OF WHICH WERE COLLECTED FOR PROJECTS COMPLETED IN 2023. X X X X 0 0 0 0 0 0 0 1 0 TRACIE J SHARP PRESIDENT AND CEO 390057 0 80000 0 0 0 12200 0 23 0 482280 0 0 0 TONY WOODLIEF SR EXECUTIVE VP 245398 0 40000 0 0 0 11416 0 17 0 296831 0 0 0 REBECCA PAINTER VP OF STRATEGIC PARTNERSHIPS 205331 0 80000 0 0 0 11413 0 14 0 296758 0 0 0 CARRIE CONKO SENIOR VP 212882 0 40000 0 0 0 10414 0 14295 0 277591 0 0 0 EMILY MCCALLISTER EXECUTIVE VP 188006 0 40000 0 0 0 9120 0 14 0 237140 0 0 0 JENNIFER THOMPSON SR DIR. OF LAUNCHPAD 166673 0 24000 0 0 0 7892 0 27494 0 226059 0 0 0 CRYSTAL BAKER SR DIR. OF STRATEGIC PARTNERSHIPS 159553 0 35000 0 0 0 7965 0 21495 0 224013 0 0 0 JULIE BURDEN SR DIR. OF SPECIAL PROJECTS 162300 0 25000 0 0 0 7492 0 13 0 194805 0 0 0 TODD DAVIDSON VP OF PROGRAMS 158151 0 18000 0 0 0 7132 0 7099 0 190382 0 0 0 LYNN HARSH VP OF STRATEGY 165323 0 4000 0 0 0 6773 0 14 0 176110 0 0 0 PART I, LINE 7 ALL BONUSES WERE NON-FIXED DISCRETIONARY, ACCRUED AND PAID ON 12/29/23. X 2 24976 FMV 0 1 0 FORM 990, PART III, LINE 2 SPN LAUNCHED THE CENTER FOR PRACTICAL FEDERALISM IN 2023. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FEDERAL FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND DIRECTOR OF FINANCE. THE DRAFT FORM 990 IS THEN REVIEWED AND APPROVED BY THE PRESIDENT. UPON THE PRESIDENT'S APPROVAL, IT IS FORWARDED TO THE BOARD AUDIT AND FINANCE COMMITTEE, OR AN APPROVED REPRESENTATIVE OF THE AUDIT AND FINANCE COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY AND ALL SPN STAFF AND SPN BOARD DIRECTORS MUST SIGN THIS POLICY ON AN ANNUAL BASIS. COMPLIANCE WITH THIS POLICY IS MANDATORY AS PER SPN'S EMPLOYEE HANDBOOK. IF AT ANY TIME AN EMPLOYEE BELIEVES, OR HAS A REASON TO BELIEVE, THAT THERE IS A CONFLICT OF INTEREST TRANSACTION PRESENT, THEN HE/SHE HAS TO INFORM THE PRESIDENT OF THE EXISTENCE OF SUCH CONFLICT OR POTENTIAL CONFLICT. THE REPORTING EMPLOYEE MAY PARTICIPATE IN ANY DELIBERATIONS RELATED TO THE TRANSACTION ONLY IF THE EMPLOYEE DISCLOSES ALL MATERIAL FACTS. NO INDIVIDUAL SHALL BE REQUIRED TO RESIGN HIS OR HER POSITION BASED ON THE EXISTENCE OF A CONFLICT OF INTEREST. HOWEVER, IF THE BOARD OF DIRECTORS DETERMINE THAT SUCH A CONFLICT WOULD MAKE IT IMPOSSIBLE FOR THE EMPLOYEE TO PERFORM HIS OR HER DUTY WITH THE REQUISITE LEVEL OF LOYALTY AND INTEGRITY, THEN THE BOARD OF DIRECTORS MAY REQUIRE RESIGNATION. FORM 990, PART VI, SECTION B, LINE 15 STAFF COMPENSATION RECOMMENDATIONS ARE SUBMITTED TO THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGETING PROCESS. THE BOARD PERSONNEL COMMITTEE MAKES RECOMMENDATIONS FOR PRESIDENT AND ADVISES ON OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION AFTER AN EVALUATION THAT INCLUDES A REVIEW OF INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THIS EVALUATION IS COMPLETED PERIODICALLY WITH THE LAST ONE BEING COMPLETED OCTOBER 5, 2023. THE COMMITTEE SUBMITS ITS RECOMMENDATIONS FOR THE PRESIDENT'S AND OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND FINAL APPROVAL BEFORE BEING INCORPORATED INTO THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G STATE POLICY ANALYSIS AND EDUCATION: PROGRAM SERVICE EXPENSES 954,835. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 954,835. LEADERSHIP DEVELOPMENT INITIATIVE: PROGRAM SERVICE EXPENSES 1,052,005. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,052,005. DEVELOPMENT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 269,120. TOTAL EXPENSES 269,120. OPERATIONS CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 96,281. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,281. COMMUNICATION CONSULTING: PROGRAM SERVICE EXPENSES 1,828,716. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,828,716.