Académique Documents
Professionnel Documents
Culture Documents
990
Form,
Department
of theTreasury
Internal Revenue Service
OMB
No 1545-0047
2013
Under section 501(c), 527, or 4947(a)(1)of the Internal Revenue Code (except private foundations)
~ Do not enter Social Security numbers on this form as 1tmay be made public.
~ Information about Form 990 and its instructions Is at www irs. ov/form990.
Open to Public
Ins ection
and endina
B Checkrt applicable
THE HEARTLAND
INSTITUTE
D Addresschange
O Namechange
1snotdelivered
to streetaddress)
Number
andstreet(orP O box11ma1l
D lmbalreturn
ONE SOUTH WACKER,
SUITE
2740
D Terminated
country,andZIP foreignpostalcode
Cityor town,stateor province,
IL
60606
D Amendedreturn CHICAGO
F Nameandaddressof pnnc,pal
officer
D Apphcat1on
pending
Telephone
number
36-3309812
Doing Business As
Room/suite
312-377-4000
or
4,852,448
G Grossreceipls
$
JOSEPH BAST
ONE SOUTH WACKER, SUITE 2740
CHICAGO
IL 60606
) ~ (Insert
\ \ 49471all1
I
IXI so1(c)(3) I I so11ci (
l or
Tax-exempt
status
no)
WWW.HEARTLAND.ORG
J
Website~
K
Formoforoamzabon IXI Coroorabonr l Trust \ \ Assooat1on\ \ Other~
p a rtl
s ummarv
0 Yes ~ No
D Yes O No
H(b)Areallsubordinates
included?
If "No,"attacha l,st (see1nstructJons)
Il
s27
H(c) Grouoexemption
number~
IL
IM
Slateof leoaldom1c1leIL
AND
RESEARCH
GI
WRITING
ON
PUBLIC
POLICY
ISSUES.
c
111
c
ai
0
(!)
>
oa
3 Number of voting members of the governing body (Part VI, line 1a)
en
4 Number of independent voting members of the govemrng body (Part VI, line 1b)
:~
t,
<(
tf the organization d1scont1nued its operations or disposed of more than 25% of its net assets
7a Total unrelated busrness revenue from Part VIII, column (C), line 12
7a
12
11
27
1
2,650
-12,649
7b
PriorYear
:,
c
GI
>
ti)
a::
11 Other revenue (Part VIII, column (A), linei 5, d, 8c, 9c, 10c, and 11e)
12 Total revenue - add lines 8 throuQh 11 (rr
Ji} ~aual1f1a~Viti,
en
en
GI
olumrruDt1
15 Salaries, other compensation, employee t enefit
"'"'
&.. W
0
0
Cl)
a:
Mr
&J.Tnes
)(
2.116.463
s- 10)
1,631,043
0
502,541
... 19
~ il::ca20
~ z~~~ 2122
z
2,791,312
4,422,355
360,955
3.327.849
5,444.312
-115.197
4,805,449
41,367
2,932
-66,438
4,783,310
GI
Q.
O.OIW11n
{Al.Ir(e) 2)
,II,,
CurrentYear
5,202,679
70.245
6,997
49.194
5,329,115
GI
Bealnnlnaof CurrentYear
o~
Endof Year
697 671
609.435
88,236
482.571
755.290
Total liab11it1es
(Part X, line 26)
-272.719
Net assets or fund balances Subtract line 21 from line 20
----=-P~a~rt~'~'~--......::S~ig-n=a=t=u~re=-=B=lo~c~k-=--~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~1
Total assets (Part X, line 16)
E9
Under penaltiesof perJury,I declare that I have exammedthis return, mcludmgaccompanyingschedulesand statements,and to the best of my knowledgeand behef,1t1s
true, correct, and complete Declarationof pre arer (other than officer) 1sbased on all mformabonof which preparer has any knowledge
~Sign
:::Here
Signature
of officer
PRESIDENT
JOSEPH
C::>~~~~-i--:~~~~~~~~~---'-L-~~~~~~--,~~~~~~~~~~~~~~~~~~--,.----~~~--r-~~--==-"T""-~~~~~~
:i:,:
Paid
Preparer
Use Only
PnnVType
prepare(sname
CYNTHIA
HITZEMANN
F1rm'sname
Firm'saddress
May the IRS drscuss this return with the preparer shown above? (see rnstructions)
For Paperwork Reduction Act Notice, see the separate Instructions.
DAA
D~
Date
Check
04/22/14
se~-employed PO
F1rm'sEIN
Phone no
PTIN
62 53
26-0476995
847-695-2700
IX)Yes
Form
QNo
990 (2013)
04/30/2014 3 33 PM
'
' (2013)
Form 990
Part Ill
1
36-3309812
Page
Did the organization undertake any significant program services during the year which were not listed on the
prior Form 990 or 990-EZ?
D Yes
No
D Yes
No
Did the organization cease conducting, or make significant changes in how 1tconducts, any program
services?
If "Yes." describe these changes on Schedule O
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, 1fany, for each program service reported
) (Expenses $
2 , 18 3 , 7 5 9 including grants of $
) (Revenue $
PUBLICATIONS - RESEARCH, WRITING, AND DISTRIBUTION OF PUBLICATIONS ON
PUBLIC POLICY ISSUES, IN PRINT AS WELL AS ONLINE. HEARTLAND PRODUCED FIVE
MONTHLYNEWSPAPERS (BUDGET & TAX NEWS, ENVIRONMENT & CLIMATE NEWS, FIRE
POLICY NEWS, HEALTH CARE NEWS, AND SCHOOL REFORM NEWS); ONE PRINT
NEWSLETTER (QPR); FIVE EMAIL NEWSLETTERS (CONSUMER POWER REPORT, NIPCC
UPDATE, CLIMATE CHANGE WEEKLY, THE LEAFLET, AND HEARTLANDWEEKLY); 10
POLICY BRIEFS; AND TWO POLICY STUDIES. IT ALSO PRINTED AND MAILED THOUSANDS
OF COPIES OF THREE MAJOR PUBLICATIONS: THE MAD, MAD, MAD WORLD OF CLIMATISM
(80,000
COPIES PRINTED/MAILED),
CLIMATE CHANGE RECONSIDERED II:
PHYSICAL
SCIENCE (3,000 COPIES), AND SUMMARYFOR POLICYMAKERS OF CLIMATE CHANGE
RECONSIDERED II: PHYSICAL SCIENCE (80,000
COPIES).
THE FAMILY OF HEARTLAND
4a (Code
) (Expenses $
523, 544 including grants of$
) (Revenue $
PUBLIC RELATIONS - SEMINARS, EVENTS, SPEAKERS BUREAU, AND OTHER ACTIVITIES
AIMED AT EDUCATING HEARTLANDMEMBERS AND THE GENERAL PUBLIC CONCERNING
PUBLIC POLICY ISSUES. HEARTLAND HOSTED OR COHOSTED 26 EVENTS IN 2013,
ATTRACTING A TOTAL AUDIENCE OF 2,361 PEOPLE. HEARTLANDALSO EXHIBITED AT
FIVE TRADE SHOWS AND EVENTS FOR MEMBERS OF THE GENRAL PUBLIC, AND ITS
SENIOR FELLOWS AND STAFF DELIVERED 128 SPEECHES TO AUDIENCES TOTALING
19,347
PEOPLE. HEARTLAND REPRESENTATIVES APPEARED IN PRINT OR ONLINE
3,339 TIMES, REACHING A PRINT AUDIENCE OF MORE THAN 44 MILLION READERS. WE
PRODUCED 234 PODCASTS REACHING A TOTAL AUDIENCE OF 737,386
LISTENERS.
4b (Code
) (Expenses $
701 , 415 including grants of $
) (Revenue $
GOVERNMENTALRELATIONS - PUBLICATIONS AND EVENTS GEARED TOWARDEDUCATING
AND INFORMING LOCAL, STATE, AND NATIONAL ELECTED OFFICIALS ABOUT PUBLIC
POLICY ISSUES. HEARTLAND EXHIBITED AT CONFERENCES SPONSORED BY THE AMERICAN
LEGISLATIVE EXCHANGE COUNCIL AND NATIONAL CONFERENCE OF STATE LEGISLATURES;
AND TESTIFIED 29 TIMES BEFORE LEGISLATIVE COMMITTEES IN 20 STATES. IT
PRODUCED AND DISTRIBUTED 163 POLICY DOCUMENTS: 141 RESEARCH & COMMENTARIES,
10 POLICY TIP SHEETS, 10 POLICY BRIEFS AND TWO POLICY STUDIES.
4c (Code
including grants of $
) (Revenue $
3,408,718
Form
990 (2013)
04/30/2014 3 33 PM
l'
Part N
36-3309812
Page
No
Yes
1
Is the organization described m section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule A
1
2
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organ1zat1onthat receives membership dues,
assessments, or s1m1laramounts as defined m Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part Ill
x
x
election in effect during the tax year? If "Yes," complete Schedule C, Part II
5
10
Did the organization ma1nta1nany donor advised funds or any s1m1larfunds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts m such funds or accounts? If
"Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II
Did the organ1zat1onmaintain collectlons of works of art, historical treasures, or other s1m1larassets? If "Yes,"
Did the organization report an amount m Part X, line 21, for escrow or custodial account liability, serve as a
Did the organization, directly or through a related organization, hold assets m temporarily restricted
endowments. permanent endowments. or quasi-endowments? If "Yes," complete Schedule D, Part V
11
If the organization's answer to any of the following questions 1s"Yes," then complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable
Did the organization report an amount for land, buildings, and equipment m Part X, line 10? If "Yes,"
11a
of ,ts total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VJJ
11b
11c
of ,ts total assets reported m Part X, lme 16? If "Yes," complete Schedule D, Part VIII
d
Did the organization report an amount for other assets m Part X, line 15 that 1s5% or more of its total assets
reported 1nPart X, line 16? If "Yes," complete Schedule D, Part IX
11d
11e
x
x
11f
12a
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax pos1t1onsunder FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Was the organization included m consolidated, independent audited f1nanc1alstatements for the tax year? If "Yes," and 1f
the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
13
13
14a
Did the organization ma1nta1nan office, employees, or agents outside of the United States?
14a
x
x
x
14b
15
16
17
18
19
x
x
Did the organ1zat1onhave aggregate revenues or expenses of more than $10,000 from grantmakmg,
fundra,smg, business, investment, and program service act1v1t1es
outside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV
15
Did the organization report on Part IX, column (A), lme 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes," complete Schedule F, Parts II and IV
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign md1v1duals?If "Yes," complete Schedule F, Parts Ill and IV
17
Did the organization report a total of more than $15,000 of expenses for professional fundra,smg services on
Part IX, column (A), Imes 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)
18
Did the organization report more than $15,000 total of fundra,smg event gross income and contributions on
Part VIII, Imes 1c and 8a? If "Yes," complete Schedule G, Part II
19
Did the organization report more than $15,000 of gross income from gaming act1v1t1es
on Part VIII, hne 9a?
20a
20a
If "Yes" to line 20a did the oraanizat,on attach a copy of ,ts audited financial statements to this return?
20b
Form
DAA
!l!IA
990 (2013)
04/30/2014 3 33 PM
l.
Form 99012013)
Part av
36-3309812
Paqe
Yes
21
22
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization's current and former officers, directors, trustees, key employees, and highest compensated
employees? If "Yes," complete Schedule J
24a
21
Did the organization report more than $5,000 of grants or other assistance to 1nd1v1duals
m the United States
on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and Ill
23
No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
22
23
Did the organ,zat,on 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, 2002? If "Yes," answer lines 24b
b
c
d
25a
24a
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
24b
,111/1
Did the organization mamtam an escrow account other than a refunding escrow at any time during the year
24c
Did the organization act as an "on behalf of' issuer for bonds outstanding at any time during the year?
24d
l1J /J.
25a
25b
26
27
28a
28b
Al A
Is the organization aware that ,t engaged ,n an excess benefit transaction with a disqualified person m a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
If "Yes," complete Schedule L, Part I
26
Did the organization report any amount on Part X, lme 5, 6, or 22 for receivables from or payables to any
current or former officers, directors, trustees, key employees, highest compensated employees, or
d1squalif1edpersons? If so, complete Schedule L, Part II
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity or family member of any of these persons? If "Yes," complete Schedule L, Part Ill
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, cond1t1ons,and exceptions)
A current or former officer, director. trustee, or key employee? If "Yes," complete Schedule L, Part IV
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
Schedule L, Part IV
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV
29
30
Did the organization receive more than $25,000 m non-cash contributions? If "Yes," complete Schedule M
31
Did the organ,zabon liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
32
Did the organ,zabon sell, exchange, dispose of, or transfer more than 25% of ,ts net assets? If "Yes,"
Part I
complete Schedule N, Part II
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Parts II, Ill,
sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule R, Part I
or IV, and Part V, line 1
b
x
x
30
31
32
33
Did the organ,zat,on receive contributions of art, historical treasures, or other s1m1larassets, or qualified
conservation contributions? If "Yes," complete Schedule M
35a
29
28c
x
x
34
Did the organization have a controlled entity w1thmthe meaning of section 512(b)(13)?
35a
If "Yes" to line 35a, did the organization receive any payment from or engage m any transaction with a
controlled entity w1thmthe meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, lme 2
35b
36
37
!1JA
36
37
and that ,s treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,
Part VI
38
Did the organization complete Schedule O and provide explanations m Schedule O for Part VI. Imes 11b and
19? Note. All Form 990 filers are reauired to comolete Schedule O
38
Form
DAA
x
990 (2013)
04/30/2014 3 33 PM
I'
Form990(2013)
PartV
1a
Enter the number reported m Box 3 of Form 1096 Enter -0- 1fnot applicable
Enter the number of Forms W-2G included in line 1a Enter -0- 1fnot applicable
Did the organization comply with backup w1thhold1ng rules for reportable payments to vendors and
I 1a I
Page
D
Yes
I 1b I o
1c
2b
Did the organization have unrelated business gross income of $1,000 or more during the year?
Ja
If "Yes," has 1tfiled a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O
Jb
x
x
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
27
Statements, filed for the calendar year ending with or within the year covered by this return
b
If at least one 1sreported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of Imes 1a and 2a 1sgreater than 250, you may be required to e-f1le (see instructions)
3a
b
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over. a financial account
rna foreign
account)?
b
No
42
4a
Sa
b
c
6a
Was the organization a party to a proh1b1tedtax shelter transaction at any time during the tax year?
Sa
Did any taxable party notify the organization that 1twas or 1sa party to a proh1b1tedtax shelter transaction?
Sb
Sc
Organizations
a
b
c
contributions
Did the organization receive a payment 1nexcess of $75 made partly as a contribution and partly for goods
7a
If "Yes," did the organization notify the donor of the value of the goods or services provided?
7b
!ti A-
7c
N A-
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which 1twas
I 1d I
Did the organization receive any funds, directly or md1rectly, to pay premiums on a personal benefit contract?
7e
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
7f
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
7g
If the organization received a contribution of cars. boats, airplanes. or other vehicles, did the organization file a Form 1098-C?
7h
Sponsoring
organizations.
organizations
maintaining
Sponsoring
maintaining
AJA
AlA
Did the organization make any taxable d1stribut1ons under section 4966?
9a
Did the organization make a d1stribut1onto a donor, donor advisor, or related person?
9b
Enter
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club fac11it1es
11
b
13
a
10b
nonprofit
health insurance
L....C.1-=-1
b;;;..i.._________
charitable trusts. Is the organization filing Form 990 m lieu of Form 1041?
If "Yes," enter the amount of tax-exempt interest received or accrued during the year
Section S01(c)(29) qualified
I 1oa I
11a
N II-
Enter
b
12a
I j.
1V )
JV t
'II
I
I
organization, have excess business holdings at any time during the year?
10
Al IA-
If "Yes," indicate the number of Forms 8282 filed during the year
,1 II
6a
6b
A/ If
If "Yes," did the organ1zat1oninclude with every solicitation an express statement that such contnbut1ons or
gifts were not tax deductible?
x
x
Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization sohc1t any contributions that were not tax deductible as charitable contributions?
IL....C.1=-2b;;;..i_l
________
1--1_2_a-1--~N~r+----1
issuers.
13a
Is the organization licensed to issue qualified health plans m more than one state?
Al 1-1-
Note. See the 1nstruct1onsfor add1t1onalmformat1on the organization must report on Schedule O
b
Enter the amount of reserves the organization 1s required to maintain by the states m which
the organization 1slicensed to issue qualified health plans
c
14a
b
DAA
L....C.13=-c:;..J..
__________
~i---+--
Did the organization receive any payments for indoor tanning services during the tax year?
14a
If "Yes " has 11filed a Form 720 to report these payments? If "No " provide an exolanat1on 1nSchedule O
14b
Form
IV ff
990 (2013)
04/30/2014 3 33 PM
'.
Form990(2013l
Part VI
36-3309812
Page6
Governance, Management, and Disclosure For each "Yes" response to Imes 2 through 7b below, and for a "No"
response to line Ba, Bb, or 10b below, describe the circumstances, processes, or changes 1nSchedule 0. See instructions.
Check 1fSchedule O contains a response or note to any hne in this Part VI
IXL
Sec1on
f
AG overnma BodIV andM anaaement
Yes
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
12
1b
11
No
If there are material differences 1nvoting rights among members of the governing body, or
tf the governing body delegated broad authority to an executive committee or s1m1lar
committee, explain ,n Schedule O
b
2
Enter the number of voting members included in line 1a, above, who are independent
Did any officer, director, trustee, or key employee have a family relationship or a business relat1onsh1pwith
any other officer, director, trustee, or key employee?
Did the organization delegate control over management duties customarily performed by or under the direct
superv1s1onof officers, directors, or trustees, or key employees to a management company or other person?
Did the organization make any s1gn1ficantchanges to ,ts governing documents since the prior Form 990 was filed?
Dtd the organization become aware during the year of a significant d1vers1onof the organization's assets?
x
x
7a
7b
7a
Dtd the organ1zat1onhave members, stockholders, or other persons who had the power to elect or appoint
one or more members of the governing body?
Are any governance dec1s1onsof the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?
Dtd the organization contemporaneously document the meetings held or written actions undertaken during the year by the following
Ba
Bb
x
x
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the orQanizat,on's matllno address? If "Yes "provide the names and addresses 1nSchedule O
Section B. Policies (This Section B reauests 1nformat1onabout oohc1es not reauired bv the Internal Revenue Code )
Yes
10a
b
11a
b
12a
b
c
10a
If "Yes," did the organization have written policies and procedures governing the act1v1t1es
of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Has the organ1zat1onprovided a complete copy of this Form 990 to all members of tis governing body before filing the form?
11a
Describe in Schedule O the process, 1fany, used by the organization to review this Form 990
Dtd the organization have a written conflict of interest policy? If "No," go to line 13
12a
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?
12b
Dtd the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"
describe 1nSchedule O how this was done
12c
13
14
Dtd the organization have a written document retention and destruction policy?
14
15
Did the process for determining compensation of the following persons include a review and approval by
13
independent persons, comparab1l1tydata, and contemporaneous substant1at1onof the deliberation and dec1s1on?
a
15a
15b
No
~/A
x
x
x
x
x
x
x
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions)
16a
Did the organization invest in, contribute assets to, or part1c1patein a Joint venture or s1m1lararrangement
with a taxable entity during the year?
16a
16b
;11A
If "Yes," did the organization follow a written policy or procedure requmng the organization to evaluate ,ts
part1c1pat1onin Joint venture arrangements under applicable federal tax law, and take steps to safeguard the
oraan1zat1on'sexempt status with respect to such arranoements?
Section C. Disclosure
IL
17
List the states with which a copy of thts Form 990 1srequired to be filed
18
Section 6104 requires an organization to make its Forms 1023 (or 1024 1fapplicable), 990, -and 990-T (Section 501 (c)(3)s only)
available for public inspection Indicate how you made these available Check all that apply
O Own website
19
Another's website
Upon request
Describe in Schedule O whether (and tf 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, physical address, and telephone number of the person who possesses the books and records of the
organization
THE HEARTLAND INSTITUTE
ONE SOUTH WACKER #2740
CHICAGO
DAA
IL
60 60 6
312-377-4000
Form 990 (2013)
04/30/2014 3 33 PM
1.
Form990(2D13l
Part VII
Check 1fSchedule O contains a response or note to any line in this Part VII
Section A.
Employees
1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or w1thmthe
organization's tax year
List all of the organization's current officers, directors, trustees (whether md1v1dualsor organizations), regardless of amount of
compensation Enter -0- m columns (D), (E), and (F) 1fno compensation was paid
List all of the organization's current key employees, 1fany See instructions for definition of "key employee "
List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations
List all of the organization's former officers, key employees, and highest compensated employees who received more than
$100,000 of reportable compensation from the organization and any related organizations
List all of the organization's former directors or trustees that received, 1nthe capacity as a former director or trustee of the
organ1zat1on.more than $10,000 of reportable compensation from the organization and any related organizations
List persons m the following order md1v1dualtrustees or directors, mst1tut1onaltrustees, officers, key employees, highest
compensated employees, and former such persons
D Check this box 1fneither the organization nor any related organizations compensated
(A)
(B)
Average
hours per
week
(list any
hours for
related
organizations
below dotted
line)
(C)
Pos1t1on
(do not check more than one
box, unless person 1sboth an
officer and a director/trustee)
Q::,
c. 9::, :5
CD C.
~~
:!;
"
!!i
DIRECTOR
(3)R0BERT
CD
CD
ARMIST~
DIRECTOR
(&)DAN HALES
DIRECTOR
(7)JEFF JUDSON
DIRECTOR
(S)J.AMES JOHNSTON
FIRST VP, TREASURER
(9)JEFFREY MADDEN
SECRETARY
(10)BRIAN SINGER
DAA
3<5
i[
mg
"Tl
(E)
(F)
Reportable
Estimated
amount of
other
compensat1onfrom
related
organ1zat1ons
organ1zat1on
compensat1on
(W-2/1099-MISC)
from the
organ12al1on
(W-2/1099-MISC)
and related
!!i
organ1zat1ons
40.00
0.00
2.00
0.00
153 179
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
2.00
0.00
50.000
U)
BUFORD
DIRECTOR
(S)CHUCK LANG
DIRECTOR
ct>:,::
(D)
Reportable
compensation
from
the
BAST
DIRECTOR
(4)JERE FABICK
DIRECTOR
(11)JEFFREY
'<
CD
CD
PRESIDENT
(2)WILLIAM
'<
CD
'O
!!l
(1)JOSEPH
MCKINLE'
0
Form
990 (2013)
04/30/2014 3 33 PM
36 3309812
. Form 990 (2013\ THE HEARTLAND I NS TIT UTE
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
Part vu
(A)
(B)
(C)
(D)
(E)
(F)
Average
hours per
week
(list any
hours for
related
Pos1llon
Reportable
compensation
from
the
Reportable
compensation from
related
Estimated
amount of
other
organ1zat1ons
below dotted
line)
~a s: .,
'<
~~
::,
"O
.;
g 3"
0.
9-
(!)
5"
~
1i
!!!.
:z:
HERBERT WALBERG
2.00
0.00
CHAIRMAN
(!)
(!)
'<
(!)
(!)
;,;
(!)
(12)
Paae
..,
o
CD :I:
3.a
I[
m2
3
organ1zat1ons
orgarnzat1on
compensat1on
(W-2/1099-MISC)
from the
organ1zat,on
(W-2/1099-MISC)
and related
organ1zat1ons
,:,
~.,
co
c.
(13)
(14)
(15)
(16)
(17)
(18)
(19)
1b
Sub-total
153.179
Total ladd lines 1 band 1c)
Total number of ind1v1duals(1nclud1ngbut not limited to those listed above) who received more than $100,000 in
reoorta ble comoensat1on f rom the oraan1zat1on 1
3
4
50 000
153.179
50,000
Yes
Did the organ1zat1onlist any former officer, director. or trustee, key employee, or highest compensated
employee on line 1a? If "Yes," complete Schedule J for such 1nd1v1dual
For any 1nd1v1dual
listed on line 1a. 1sthe sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
ind1v1dual
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or ind1v1dual
for services rendered to the oraanizalion? If "Yes " comolete Schedule J for such oerson
No
Complete this table for your five highest compensated independent contractors that received more than $100,000 of
comoensat1on from the oraan1zat1on Reoort comoensat1on for the calendar vear endina with or within the oraanizat1on s tax vear
(A)
Nameandbusiness
address
2
DAA
Total number of independent contractors (including but not limited to those listed above) who
received more than $100 000 of compensation from the oraanizat1on
(C)
Comcensat1on
(B)
Description
of services
0
Form
990 (2013)
04/30/2014 3 33 PM
'
Part VIII
36-3309812
(A)
Totalrevenue
(B)
Relatedor
exempt
function
revenue
.l!!J!l
c: c: 1a Federated campaigns
~:::,
b Membership dues
1b
~~
-111
c Fundra1s1ngevents
1c
d Related organizations
1d
uiE
c:oUl
,_.._
e Government
grants(contnbut,ons)
1e
<!>:
..,CII
ands1m1lar
amountsnotincludedabove
:so
c:-c
O
business
revenue
(D)
Revenue
excluded from tax
undersections
512-514
f All othercontnbut,ons.
gifts,grants,
.c:::l.c
...
c:
UCII
4,805,449
1f
g Noncashcontnbut1ons
includedmImes1a-1f
h Total. Add lines 1a-1f
$
~
a,
::::,
4.805,449
Busn.Code
ca,
>
a,
2a
Di:
a,
-~
a,
25,264
12,104
3,999
OTHER EVENTS
PREMIUMS
PUBLICATIONS/RESEARCH
25,264
12,104
3,999
U)
E
!!!
Cl)
e
f All other program service revenue
a.
41,367
2,932
Royalties
2,932
~
(1) Real
(11)
Personal
6a Gross rents
b Less rentalexps
c Rentalinc or (loss)
~
(11)0ther
salesof assets
otherthaninventory
b Lesscostor other
basis& salesexps
c Gain or (loss)
~
::::,
(not including $
c:
a,
>
of contnbut1ons
reportedon line 1c).
CII
a::
....
a,
.c
a
b
so
69,138
~
-69,088
9a Grossincomefrom gamingact1v1t1es
See Part IV, line 19
b Less direct expenses
a
b
a
b
11a
ADVERTISING INCOME
~
Busn Code
51111(
2,650
2,650
4,783,310
2,650
b
c
44.299
2,650
0
Form 990 (2013)
DAA
D
(C)
Unrelated
1a
C>o
.E
Page
Statement of Revenue
Check 1fSchedule O contains a response or note to any line 1nthis Part VIII
04/30/2014 3 33 PM
I'
36-3309812
Part IX
Page
Sectron 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A)
Check 1fSchedule O contains a response or note to any line m this Part IX
Do not include amounts reported on lines 6b,
7b, Bb, Sb, and 1Ob of Part VIII.
1
2
3
4
5
6
7
8
9
10
11
a
b
c
Totalexpenses
IXI
(B)
Program service
Management
and
expenses
general expenses
(C)
(DI
Fundra,s,ng
expenses
Grantsandotherassistance
to governments
and
organizations
mthe U S SeePartIV,lme21
Grants and other assistance to md1v1duals
m
the U S See Part IV, line 22
Grants and other assistance to governments,
organizations, and md1v1duals
outside the
US See Part IV, lines 15 and 16
Benefits paid to or for members
Compensation of current officers, directors,
trustees, and key employees
Compensation
notincludedabove,to d1squahfied
persons(asdefinedundersection4958(0(1
)) and
personsdescnbed1nsection4958(c)(3)(B)
Other salaries and wages
(include
Pensionplanaccrualsandcontributions
section401(k)and403(b)employercontributions)
Other employee benefits
Payroll taxes
(A)
10
1,406,420
821,804
333,147
61,460
63.269
35,936
25.735
18,958
19 265
63 220
33,957
18,512
10,751
790.353
70
14.657
93,993
746,423
168,587
188,879
116,354
108.269
251,469
108 443
6.299
37.180
70
1.480
4.920
101.152
146,253
33.717
329
33 718
42,297
83.707
1 345
8,257
93 993
3.780
1.260
6.750
23.391
1.259
above(Listmiscellaneous
expensesm hne24e If
lme24eamountexceeds10%of lme25,column
(A)amount,hstlme24eexpenseson ScheduleO )
501.758
485,659
216,491
46 205
106.698
4,422,355
456,737
459.879
216.491
27,723
83.833
3.408.718
699
851
9,241
11 594
511 096
44,322
24 929
9,241
11.271
502.541
DAA
04/30/2014 3 33 PM
'
36-3309812
Part X
Page
I I
59,534
Cash-non-interest
bearing
11
(B)
End of year
1
176,853
Loans and other receivables from current and former officers, directors,
140,554
152,671
Loans and other receivables from other disqualified persons (as defined under section
4958(f){1)), persons described ,n section 4958(c)(3)(B), and contributing employers and
sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary
J!l
GI
U)
U)
c(
4,786
6,101
U)
GI
11
Investments-publicly
12
Investments-other
10b
42,390
traded securities
Investments-program-related
14
Intangible assets
10c
43,553
11
13
12
13
14
235 307
482,571
377 936
15
16
17
18
Grants payable
19
Deferred revenue
19
20
20
21
21
22
~
:Ei
15
16
17
318,493
697.671
215,139
18
70,000
nl
::;
226,613
183,060
10a
23
22
23
24
24
25
307,354
755 290
of Schedule D
26
U)
..,
c
.!!! 27
nl
ID 28
c
29
::,
u.
J!l
GI
30
U)
U)
-459,797
187 078
27
28
57,661
30 575
29
and
30
31
31
33
34
... 32
zCl>
and
...
0
c(
394,296
609,435
GI
'C
25
26
32
-272,719
482.571
33
34
88,236
697.671
Form
DAA
990 (2013)
..
04/30/2014 3 33 PM
36-3309812
Part Xl
Check
Page
Total revenue (must equal Part VIII, column (A). line 12)
2
3
Total expenses (must equal Part IX, column (A), line 25)
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
6
7
8
9
5
6
7
8
9
10
Investment expenses
Pnor period adjustments
Other changes in net assets or fund balances (explain 1nSchedule 0)
4,783,310
4,422,355
360,955
-272,719
Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line
33, column (Bl)
PartXH
88,236
10
12
D Cash
in this Part
~ Accrual
XII
D Other ___________
Yes
No
If the organization changed its method of accounting from a pnor year or checked "Other," explain 1n
Schedule O
2a Were the organ1zat1on's financial statements compiled or reviewed by an independent accountant?
2a
If "Yes," check a box below to 1nd1catewhether the financial statements for the year were compiled or
reviewed on a separate basis, consolidated basis, or both
O Separate
basis
O Consolidated
basis
O Both consolidated
2b
2c
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a
separate basis. consolidated basis, or both
Separate basis
D Consolidated
basis
O Both consolidated
c If "Yes" to line 2a or 2b, does the organization have a committee that assumes respons1b11ityfor oversight
of the audit, review, or comp1lat1onof 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 O
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in
the Single Audit Act and OMB Circular A-133?
3a
b If "Yes," did the organ1zat1on undergo the required audit or audits? If the organization did not undergo the
reauired audit or audits exolain why in Schedule O and describe any steos taken to underao such audits
3b
Form
DAA
.,VIA
990 (2013)
04/30/2014 3 33 PM
SCHEDULE A
(Form990or 990-EZ)
OMB No 1545-0047
or a section
2013
Open tQ Public;
Employer 1dent1ficat1onnumber
, 1ns~cffiQ.n
, ..1
~ Information about Schedule A Form 990 or 990-EZ and its instructions is at www.irs. ov/form990.
36-3309812
Reason for Public Charity Status (All organizations must complete this part ) See instructions
The organization 1snot a private foundation because 111s (For Imes 1 through 11, check only one box )
1
2
10
11
0 An organization organized and operated exclusively to test for public safety See section 509(a)(4).
D An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the
purposes of one or more publicly supported organizations described 1nsection 509(a)(1) or section 509(a)(2) See section
509(a)(3). Check the box that describes the type of supporting organization and complete Imes 11e through 11h
b D Type II
c D Type Ill-Functionally integrated
d D Type Ill-Non-functionally
a D Type I
D By checking this box, I certify that the organization 1snot controlled directly or indirectly by one or more disqualified persons
integrated
other than foundation managers and other than one or more publicly supported organizations described m section 509(a)(1)
or section 509(a)(2)
f
If the organization received a written determination from the IRS that 1t1sa Type I, Type II, or Type Ill supporting
organization, check this box
Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described 1n(11)and
Yes
No
(111)
below, the governing body of the supported organization?
(ii) A family member of a person described m (1)above?
(hi) A 35% controlled entity of a person described 1n(1)or (11)above?
h
(see onstructoons))
Yes
No
No
Yes
support
No
(A)
(B)
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions
Form 990 or 990-EZ.
DAA
for
04/30/2014 3 33 PM
Page2
Part ff
sec,on
f
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
BT oa
t IS up port
10
(a) 2009
11
12
13
First five years. If the Form 990 1sfor the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
12
ort Percenta e
14
Public support percentage for 2013 (line 6, column (f) d1v1dedby line 11, column (f))
14
15
15
16a
If the organization did not check the box on line 13, and line 14 1s33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
If the organization did not check a box on line 13 or 16a, and line 15 1s33 1/3% or more,
check this box and stop here. The organization qualifies as a publicly supported organization
17a
10%-facts-and-circumstances
test-2013.
If the organization did not check a box on lme 13, 16a, or 16b, and lme 14 1s
10% or more, and 1fthe organization meets the "facts-and-circumstances" test, check this box and stop here. Explain m
Part IV how the organ1zat1onmeets the "facts-and-circumstances" test The organization qualifies as a publicly supported
organization
b
10%-facts-and-circumstances
test-2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 1s 10% or more, and 1fthe organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain 1nPart IV how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly
supported organization
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
1nstruct1ons
Schedule A (Form 990 or 990-EZ) 2013
DAA
04/30/2014 3 33 PM
ScheduleA,(Form990or990-EZ)2013
36-3309812
Page3
Part HI
(a) 2009
(c) 2011
(b) 2010
(d) 2012
(f) Total
(e) 2013
6 499 687
5 973 500
4 538 537
5 202 679
4 805 449
27 019 852
209 487
140 864
98 885
72 744
25 314
547 294
Grossreceiptsfrom act1v1t1es
that are not an
unrelatedtrade or businessundersection513
6 709 174
6 114 364
4 637 422
5 275,423
4 830 763
27 567 146
7a
4 170 159
3 398 000
1 777 600
3 440 675
3 471 202
16 257 636
4,170,159
3,398
1 777,600
3 440,675
3 471,202
16,257,636
Public support
line 6)
s ec1on
t
11 309 510
t IS up port
BT oa
11
12
(b) 2010
6 114 364
(c) 2011
4 637 422
(d) 2012
(e) 2013
5 275 423
(f) Total
4 830 763
27,567,146
58,969
8 537
1,681
6,997
2,932
79,116
58 969
8 537
1,681
6,997
2,932
79 116
6 768 143
6 122 901
and 12)
14
(a) 2009
6 709 174
000
4 639 103
5 282 420
4 833 695
27 646 262
First five years. If the Form 990 ,s 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
ort Percenta e
15
Public support percentage for 2013 (line 8, column (f) d1v1dedby line 13, column (f))
15
40.91
16
Public su
16
39. 65 %
Investment income percentage for 2013 (line 10c, column (f) d1v1dedby line 13, column (f))
17
18
18
19a
If the organization did not check the box on line 14, and lrne 15 ,s more than 33 1/3%, and line
17 1s not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
b
20
If the organization did not check a box on line 14 or line 19a, and line 16 1s more than 33 1/3%, and
line 18 1s not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
Private foundation.
....
If the or anizat1on did not check a box on line 14 19a or 19b check this box and see rnstruct1ons
04/30/2014 3 33 PM
ScheduleA.(Form990or990-EZ)2013
PartfV
04/30/2014 3 33 PM
SCHEDULE C
(Form 990 or 990-EZ)
OMB No 1545-0047
For Organizations Exempt From Income Tax Under section 501(c) and section 527
.... Complete if the organization is described below.
.... See separate instructions.
2013
Open to Public
Inspection
If the organization answered "Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Section 501(c)(3) orgamzat1ons Complete Parts I-A and B Do not complete Part 1-C
Section 501(c) (other than section 501(c)(3)) organ1zat1onsComplete Parts 1-Aand C below Do not complete Part 1-B
Section 527 organizations Complete Part I-A only
If the organization answered "Yes," to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part 11-B
Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501 (h)) Complete Part 11-B Do not complete Part II-A
If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Section 501(c)(4), (5), or (6) organizations Complete Part Ill
Employer 1dent11icat1on number
Name of organization
36-3309812
Complete if the organization is exempt under section 501(c) or is a section 527 organization.
1
2
Provide a description of the organization's direct and indirect political campaign activ1t1esm Part IV
Political expenditures
Volunteer hours
Partl-B
Enter the amount of any excise tax incurred by the organization under section 4955
2
Enter the amount of any excise tax incurred by organization managers under section 4955
If the organization incurred a section 4955 tax, did 1tfile Form 4720 for this year?
Oves D No
0Yes
D No
Part 1-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
Enter the amount directly expended by the filing organization for section 527 exempt function
act1v1t1es
2
Enter the amount of the filing organization's funds contributed to other organizations for section
527 exempt function act1v1t1es
Total exempt function expenditures Add Imes 1 and 2 Enter here and on Form 1120-POL,
line 17b
Did the filing organization file Form 1120-POL for this year?
Enter the names, addresses and employer 1dentificat1onnumber (EIN) of all section 527 political organizations to which the filing
0Yes
D No
organization made payments For each organization listed, enter the amount paid from the filing organization's funds Also enter
the amount of political contributions received that were promptly and directly delivered to a separate political organization, such
as a separate seoreoated fund or a political action committee (PAC) If additional soace 1sneeded orov1deinformation m Part IV
(a) Name
(b) Address
(c) EIN
(e)Amountof pol1t1cal
contnbut1ons
receivedand
promptlyanddirectly
deliveredto a separate
politicalorgamzat1on
If
none,enter-0-
(1)
(2)
(3)
(4)
(5)
(6)
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
DAA
04/30/2014 3 33 PM
THE HEARTLANDINSTITUTE
ScheduleC(Forl]1990or990-EZ)2013
Part 11..A
36-3309812
Page2
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under
section 501(h)).
A Check ~
B Check ~
1fthe filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's
name, address, EIN, expenses, and share of excess lobbying expenditures)
1fthe filing organization checked box A and "limited control" prov1s1onsapply
(a) F,hng
organ1zat1on'stotals
(b) Affrlrated
group totals
0
568
568
3,358,452
3,359,020
f Lobbying nontaxable amount Enter the amount from the following table in both
317,951
columns
If the amounton hne1e,column(al or (bl Is:
$1 000 000
79,488
h Subtract hne 1g from hne 1a If zero or less, enter -0i Subtract hne 1f from hne 1c If zero or less. enter -0-
If there 1san amount other than zero on either hne 1h or line 11,did the organ1zat1onfile Form 4720
Oves
No
(a) 2010
(b) 2011
Averaainll
Period
(c) 2012
415,935
350,348
(e)Total
(d) 2013
317,951
1,084,234
1,626,351
464
103,984
4,355
87,587
568
5,387
271,059
79,488
e Grassroots ce1hngamount
406,589
0
Schedule C (Form 990 or 990-EZ) 2013
DM
04/30/2014 3 33 PM
Part 11..S
3 6-330 9812
Page3
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768
(election under section 501(h)).
(a)
(b)
Yes
No
Amount
During the year, did the filing organization attempt to influence foreign, national, state or local
leg1slat1on,including any attempt to influence public op,nron on a leg,slat,ve matter or
referendum, through the use of
a Volunteers?
b Paid staff or management (include compensation 1nexpenses reported on lines 1c through 11)?
c Media advertisements?
d Ma1l1ngsto members, legislators, or the public?
e Publications, or published or broadcast statements?
f Grants to other organrzat,ons for lobbying purposes?
g Direct contact with legislators, their staffs, government officials, or a legislative body?
h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any s1m1larmeans?
i Other act1v1t1es?
Part 111..A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section
501 c 6.
Yes
No
2
nor ear?
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section
501(c)(6) and if either (a) BOTH Part Ill-A, lines 1 and 2, are answered "No," OR (b) Part Ill-A, line 3, is
answered "Yes "
1
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of
political expenses for which the section 527(f) tax was paid).
a Current year
2a
2b
c Total
2c
Aggregate amount reported 1nsection 6033(e)(1)(A) notices of nondeductible section 162(e) dues
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the
excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying
5
Part IV
Supplemental Information
Provide the descriptions required for Part 1-A, hne 1, Part 1-B, line 4, Part 1-C, hne 5, Part II-A (affiliated group hst), Part II-A, hne 2, and
Part 11-B,line 1 Also, complete this part for any add1t1onalinformation
HAD SCHEDULE
C EXPENSES
DAA
04/30/2014 3 33 PM
Part IV
36-3309812
Page4
DAA
04/30/2014 3 33 PM
SCHEDULED
(Form 990)
Department
of theTreasury
Service
InternalRevenue
Nameof theorganization
36-3309812
(a)
2
3
Donoradvised
funds
(b) Fundsandotheraccounts
2013
Open to Public
lnsPac;tiQn
No 1545-0047
Employer1dent1ficat1on
number
THE HEARTLANDINSTITUTE
'Part I
OMB
O Yes O
No
O Yes O
No
Did the organ1zat1oninform all grantees, donors, and donor advisors 1nwriting that grant funds can be used
only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring 1mperm1ss1bleprivate benefit?
Part U
Conservation Easements.
Complete 1fthe organization answered "Yes" to Form 990, Part IV, line 7
Purpose(s) of conservation easements held by the organization (check all that apply)
Complete lines 2a through 2d 1fthe organization held a qualified conservation contribution in the form of a conservation
easement on the fast day of the tax year
2a
2b
2c
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a
historic structure listed in the National Register
2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year
Does the organizalton have a written policy regarding the periodic monitoring, inspectton, handling of
O Yes O No
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservatton easements during the year
Amount of expenses incurred 1nmonitoring, inspecting, and enforcing conservation easements during the year
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)
.$
O Yes O No
In Part XIII, describe how the organization reports conservation easements in tis revenue and expense statement, and
balance sheet, and include, 1fapplicable, the text of the footnote to the organization's financial statements that describes the
organization's accounting for conservation easements
'Pari: HI
1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other s1m1larassets held for public exh1b1t1on,education, or research in furtherance of
public service, provide, in Part XIII, the text of the footnote to tis financial statements that describes these items
b If the organ1zat1onelected, as permitted under SFAS 116 (ASC 958), to report 1nits revenue statement and balance sheet
works of art, historical treasures, or other s1m1larassets held for public exh1b11ton,education, or research in furtherance of
public service, provide the following amounts relattng to these items
$
$
If the organization received or held works of art, historical treasures, or other s1m1larassets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items
$
Schedule D (Form 990) 2013
04/30/2014 3 33 PM
Part IH
3
a
b
36-3309812
Page
Usmg the organization's acqu1s1t1on,accession, and other records, check any of the following that are a s1gnif1cantuse of its
collection items (check all that apply)
Public exh1b1t1on
Scholarly research
c
4
THE HEARTLANDINSTITUTE
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
During the year, did the organization solicit or receive donations of art, historical treasures, or other s1m1lar
D Yes D
assets to be sold to raise funds rather than to be mamtamed as part of the organization's collection?
Part IV
No
1a Is the organization an agent, trustee. custodian or other intermediary for contributions or other assets not
O Yes O No
Amount
c Beginning balance
1c
1d
1e
1f
Ending balance
D Yes
Part V
Fl
No
Endowment Funds.
CompeI te I'f the oraarnza ion answere d "Yes " t0 Farm 990 Pa rt IV Ime 10
(a) Current year
Provide the estimated percentage of the current year end balance (lme 1g, column (a)) held as
%
a Board designated or quasi-endowment Iii>b Permanent endowment Iii>c Temporarily restricted endowment ._
%
%
organization by
3a(i)
3aliil
No
3b
Describe m Part XIII the intended uses of the organization's endowment funds
Part V1
(investment)
(other)
(c) Accumulated
deprec1at1on
1a Land
b Bu1ld1ngs
c Leasehold improvements
18,570
832
211
169
d Equipment
38
e Other
Total. Add lines 1a through 1e (Column (d) must equal Form 990, Part X, column (B), line 1O(c) )
2,167
161,693
19,200
~
16,403
8,139
19,011
43,553
Schedule D (Form 990) 2013
DAA
04/30/2014 3 33 PM
Part VII
Investments-Other
complete
If
36-3309812
Page
Securities.
t he orqanrzat,on answered "Yes" to Form 990, Part IV, line 11b See Form 990, Part X, line 12
(E)
(F)
(G)
(H)
Total. (Column (bl must equal Form 990, Part X, col (B) line 12) Ill>
Part VIII
Investments-Program
Related.
C omp1e
ltfhe I t e orqanrzat1on answere dY"
" es to Form 990 Part IV Ime 11c See Form 990 , Part XI, me 3
(a) Description of investment
(1)
(2)
(3l
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col (Bl line 13 l Ill>
Part IX
Other Assets.
Comp1ete
I
If t he orqanrzat1on answere d "Yes to Form 9 90 Part IV , I'me 11d See Farm 990 , Part XI, 1ne 15
(a) Description
DEFERRED COMPENSATION
SECURITY DEPOSITS
(1 l
(2)
304,662
13,831
(3l
(4)
(5)
(6l
(7)
(8)
(9l
....
Total. (Column (bl must equal Form 990, Part X, col (Bl line 15 )
PartX
318,493
Other Liabilities.
Complete 1fthe organization answered "Yes" to Form 990, Part IV, line 11e or 11f See Form 990, Part X,
line 25
1.
(1)
(2)
(3l
354,662
39,634
(4)
(5l
(6)
(7)
(8)
(9)
Total. (Column (bl must eaual Form 990, Part X, col (Bl line 25 l Ill>
394,296
2. L1abll1tyfor uncertain tax pos1t1ons In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's hab1htyfor uncertain tax pos1t1onsunder FIN 48 (ASC 740) Check here 1fthe text of the footnote has been provided in Part XIII
DAA
(XL
04/30/2014 3 33 PM
Part XI
36-3309812
THE HEARTLANDINSTITUTE
Page4
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete If the orqan1zat1onanswered "Yes" to Form 990, Part JV. Iine 12a
Amounts included on line 1 but not on Form 990, Part VIII, lme 12
2a
2b
2c
2d
69,138
Amounts included on Form 990, Part VIII, line 12, but not on line 1
69 138
4,783,310
2e
3
4a
4b
4c
Part XII
4,852,448
4,783,310
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete If the orqanizat1onanswered "Yes" to Form 990 Part JV. I1ne12a
Amounts included on line 1 but not on Form 990, Part IX, line 25
2a
2b
c Other losses
2c
2d
69,138
Amounts included on Form 990, Part IX, line 25, but not on line 1
4a
4b
4c
Part XUI
69,138
4,422,355
2e
4,491,493
4,422,355
Supplemental Information
Provide the descriptions required for Part II, Imes 3, 5, and 9, Part Ill, lines 1a and 4, Part IV, Imes 1b and 2b, Part V, line 4, Part X, lme
2, Part XI, Imes 2d and 4b, and Part XII, Imes 2d and 4b Also complete this part to provide any add1t1onalinformation
740,
IN A MORE LIKELY THAN NOT (50% CHANCE) OF BEING SUSTAINED UNDER A POTENTIAL
AUDIT OR EXAMINATION.
PART XI,
PART XII,
69,138
DAA
LINE SB
LINE SB
69,138
04/30/2014 3 33 PM
Part XUI
36-3309812
Page
04/30/2014 3 33 PM
'
Compensation Information
SCHEDULEJ
2013
Open to Public
Inspection
OMS No 1545-0047
{Form 990)
36-3309812
Q ues1ons
f
Reoard"mo Comoensa f ion
Yes
No
1a Check the appropriate box(es) 1fthe organization provided any of the following to or for a person listed m Form
990, Part VII, Section A, line 1a Complete Part Ill to provide any relevant 1nformat1onregarding these items
"'"""'
altowaore o, ,es,deare lo, pe,soaal ""
Payments for business use of personal residence
D1scret1onaryspending account
b If any of the boxes on line 1a are checked, did the organization follow a written pohcy regard mg payment
or reimbursement or prov1s1onof all of the expenses described above? If "No," complete Part Ill to
explain
2
NA
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees. and officers, mcludmg the CEO/Executive Director, regarding the items checked m hne
1a?
1b
II/4
Indicate which, 1fany, of the following the fihng organization uses to establish the compensation of the
orgarnzat1on'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 m Part Ill
Compeasahoo oomm,ttee
Independent compensation consultant
Form 990 of other organizations
During the year, did any person hsted m Form 990, Part VII, Section A, hne 1a, with respect to the filing
organization or a related organization
4b
4a
4c
x
x
If "Yes" to any of Imes 4a-c, hst the persons and provide the applicable amounts for each item m Part Ill
Only section 501{c){3) and 501{c){4) organizations
For persons listed m 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
Sb
x
x
For persons listed m Form 990, Part VII, Section A, lme 1a, did the organization pay or accrue any
6b
x
x
6a
For persons hsted m Form 990, Part VII, Section A, hne 1a, did the organization provide any non-fixed
payments not described m Imes 5 and 6? If "Yes," describe m Part Ill
Were any amounts reported m Form 990, Part VII, paid or accrued pursuant to a contract that was subJect
to the m1t1alcontract exception described m Regulations section 53 4958-4(a)(3)? If "Yes," describe
m Part Ill
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described 1n
Requlat1ons section 53 4958-6(c)?
luA-
04/30/2014 3 33 PM
Part U
36-3309812
Page
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies 1fadd1t1onal space 1s needed
2
-
For each md1v1dualwhose compensation must be reported m Schedule J, report compensation from the organization on row (1)and from related organizations, described 1nthe
instructions, on row (11) Do not list any md1v1dualsthat are not listed on Form 990, Part VII
Note. The sum of columns (8)(1)-(111)for each listed md1v1dualmust equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that md1v1dual
JOSEPH BAST
PRESIDENT
(1) Base
compensation
(11
153,179
0
0
(111)Other
reportable
compensation
0
0
50,000
0
(D) Nontaxable
(F) Compensation
benefits
(B)(1HD)
reported as deferred ,n
prior Form 990
0
0
203,179
0
0
0
(1)
(11
(11
(11
(11
(11
(11
(11
(11
10
(11
11
(11
12
(11
13
(11
14
(11
15
(11
16
(11,
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
DAA
04/30/2014 3 33 PM
ScheduleJ(Form990)2013
Part l1I
THE HEARTLANDINSTITUTE
36-3309812
Page3
Su~lemental Information
Provide the mformat1on, explanation, or descriptions required for Part I, Imes 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this part
for any_additional information
PART I,
SEVERANCE
JOSEPH BAST
50,000
DAA
04130/20143 33 PM
I
SCHEDULE
OMB No 1545-0047
2013
Open to Public
Ill>-Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
ln$petion
THE HEARTLANDINSTITUTE
FORM 990,
PART I,
36-3309812
LINE 6
FORM 990,
PART III,
WEB SITES
DOWN 6.1
FORM 990,
PART VI,
JOSEPH BAST
DIANE BAST
PRESIDENT
FIN.
MANAGER
HUSBAND/WIFE
FORM 990,
PART VI,
LINE llB
THE ACCOUNTING DEPARTMENT AND AUDIT COMMITTEE OF THE BOARD REVIEW THE 990
BEFORE IT IS SIGNED AND SUBMITTED.
FORM 990,
PART VI,
SELF
DISCLOSURES.
FORM 990,
PART VI,
04/30/2014 3 33 PM
1, , \
Schedule
Pae
36-3309812
FORM 990,
PART VI,
FORM 990,
PART VI,
FORM 990,
PART IX,
LINE llG
DESCRIPTION
PROGRAMSERVICE
EDITORS,
WRITERS,
$
EDITORS,
WRITERS,
$
EDITORS,
WRITERS,
$
FORM 990,
PART XI,
FUNDRAISING
SPEAKERS
640,182
37,180
6,750
SPEAKERS
7,000
SPEAKERS
99,241
LINE SB
LINE SB
69,138
-69,138