Form

990

Department
oftheTreasury
Internal
Revenue
Service

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation)
..... The organization may have to use a copy of this return to satisfy state reporting requirements.

A For the 2009 calendar year, or tax year beginning

B

OMB No 1545-0047

Return of Organization Exempt From Income Tax

SEP

1 ,

2009

and ending

AUG

31 ,

2009
Open to Public
Inspection

2010

If
D Employer identification number
PleaseC Name of organization
applicable
useIRS
Address labelor
f
d,
,
or
Humane
Stu
ies
D change pr1ntorInstitute
Name ty
94-1623852
change pe
Do1naBusiness As
lnitlal
return
see
Number
and
street
(or
P.O.
box
11
ma1l
1s
nol
delivered
to
street
address)
Room/suite
E
Telephone
number
D
D!rer:r 1n ~,;.~~~~ 3301
North
Fairfax
Drive
440
703-993-4880
0{::rue,::ded tions
Crty or town, state or country, and ZIP+ 4
G Grossreceipts$
7 , 058 , 888
Check

D~~~:~

1--_.A_r_l_i_ _n...,lq.._t_o_n
........
, _V_A___ 2_2...,2,,....0_l
_____
F Name and address of pnnc1palofficer.Gary
Leff
same
as
C above

..,,....,-------------4H(a) Is this a group return

for aff1l1ates?
D Yes [XJ No
H(b) Areall affiliatesincluded?0Yes
D No

~-----'----...,,..,,,.,..----:::------,:-------,--,-------,--,--------1

I Tax-exemot status: I X I 501(c\ ( 3

\..... (insert no\ LJ 494 71a\11
\ or I I 527
J Website:..._ WWW. theihs.
org
K Formof oraarnzat1on:
I X I Corporation I I Trust I I Assoc1at1onI I Other.....

If "No," attach a list. (see 1nstruct1ons)

H(c) Group exemption number .....
L Yearof formation: 19 611 M Stateof legaldom1c1le:
CA

I Part 11Summary
1

Bnefly describe the orgarnzat1on'sm1ss1onor most significant act1v1t1es:The

develops,
and
supports
students,
scholars,

~
.,__ ~
C5>

Check this box .....

3
4
<II
5
GI
:.:::;
6
s:
7a
b

c-:ii

GI
:::,

c:

!
......,a:

z<(

other

discovers,
intellectuals

LJ 1fthe organization d1scont1nuedits operations or disposed of more than 25% of its net assets.

Number of voting members of the governing body (Part VI, line 1a)
Number of independent voting members of the governing body (Part VI, line 1b)
Total number of employees (Part V, line 2a)
Total number of volunteers (estimate if necessary)
Total gross unrelated business revenue from Part VIII, column (C), line 12
Net unrelated business taxable income from Fern aan.T ltoe 34

(',J

l..f.)

Institute
and

Contnbut1onsand grants (Part VIII, line 1h)

t--3-+--------...,1
4
5
6
7a
7b

RECEIVED

,,--------~

g Program service revenue (Part VIII, line 2g)

N~
l ,Vi
~
10 Investment income (Part VIII, column (A), lines 3, ~ d 7d1
.!.l oi
11 Other revenue (Part VIII, column (A), lines 5, 6d, I c, c..:t.Q.Q.
and 11e)
~
12 Total revenue add lines 8 throuah 11 (must eau!II Partr,vm- ,
1A', hne-;:1-2)
13 Grants and s1m1lar
amounts paid (Part IX, column 1,...1, ,,, "'" =:_-=;
- ' "' ....,;,
u
14 Benefrts paid to or for members (Part IX, column (A), line 4)
15 Salanes, other compensation, employee benefits (Part IX, column (A), lines 510)
16a Professional fundra1singfees (Part IX, column (A), line 11e)
b Total fundra1s1ngexpenses (Part IX, column (D), line 25)
..... ___
4_6_8_,_4_8_4_.

IAN

ZO1f

Prior Year
6,058,741.
742,818.
<4,634.1>

,_Cl>

o~

"'c:
i~

20 Total assets (Part X, hne 16)

~ 21 Total l1ab11it1es
(Part X, line 26)
QJ c:
~ 22 Net assets or fund balances. Subtract line 21 from line 20

64
0

O.
O

6,796,925.
699,498.

Current Year
6,324,409.
652,936.
6,985.
6 I 811.
6,991,141.
654,998.

2,749,883.

2,943,566.

I
3,720,563.
7,169,944.
<373,019.~
Beginningof CurrentYear
3,398,587.
185,502.
3,213,085.

17 Other expenses (Part IX, column (A), lines 11a-11d, 11f24f)

18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)
19 Revenue less exoenses Subtract line 18 from line 12

....,3
=13

3,423,942.
7,022,506.
<31,365.>
End of Year
3,577,546.
363,728.
3,213,818.

I Part II I Signature Block

_J::-"f!JJ;

Und..pe;i:\rox:..i;:;;r;hdeclare
r<1'~aveexamined
thisreturn,
Including
accompanying
schedules
andstatements,
andto thebestof myknowledge
andbehef,
It Istrue,correct,
erthenofficer)
1sbasedonallInformation
ofwhichpreparer
hasanyknowledge
andcom~
Sign
Here

~
II...

,..

Signatureof officer

Gary
Leff,
Treasurer
Typeor pnnt nameandtitle

~ tJ-/7

I Date

J /

Preparer's~ ----\
uaie
1,;necK
11
Preparer's
Identifying
number
--------self(see1nstruct1ons)
i:s~ig~na~tu~re;.,,:.:___~~::!:=:~:;;;~~~!!!:::::=:
-.........~c-::--=-~~~0~1~/~1~3i/~l~l~em~p~lo~ye~d~~~D~u_~~~~~~~~
Preparer'S'1c1rm'sname(or R
T--;a~
PLLC
EIN .....
UseOnly yours11
ogers
"" '-vmpany
...sett-employed~
~8 3 OO Boone
Boulevard,
Suite
600
address,
and
z1P+4
Vienna,
VA
22182
Phoneno. ~ 7 0 3 - 8 9 3 - 0 3 0 0
IX I Yes I I No
May the IRS discuss this return with the preparer shown above? (see 1nstruct1ons)
Paid

932001 02-04 10

See

LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Schedule
O for
Organization
Mission
Statement
Continuation

Form 990 (2009)

G\

Form99o 2009.

l!if"r.tl
Ill Statement
1

Institute

for

Humane Studies

94-1623852

Pa

e2

of Program Service Accomplishments

Bnefly describe the organization's mission:

The Institute
discovers,
develops,
and supports
students,
scholars,
and other intellectuals
who maintain
the highest
standard
of academic
excellence
and who share an interest
in the principles
of the
tradition.
classical
liberal
2

3
4

Did the organization undertake any s1grnf1cantprogram services dunng the year which were not listed on
the pnor Form 990 or 990-EZ?

If 'Yes, describe these new services on Schedule 0.

Did the organization cease conducting, or make significant changes 1nhow 1tconducts, any program services?

DYes

Yes

00 No
OONo

If 'Yes,' describe these changes on Schedule 0.

Describe the exempt purpose achievements for each of the organization's three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and
allocations to others, the total expenses, and revenue, 1fany, for each program service reported

4a

(Code:

) (Expenses $

2 , 678 , 252

1nclud1nggrants of$

5 9 0 , 9 5 3 ) (Revenue $

Advanced Academic Programs - works to develop talented

young people who
are interested
in careers
in academia.
It accomplishes
this through
mentoring,
career
development
seminars,
scholarships,
fellowships,
focused research
workshops,
and strategic
grants.

4b

(Code:

) (Expenses $

1 , 15 9 , 0 6 6

1nclud1nggrants of$

5 8 , 0 4 5 ) (Revenue$

Communicators
Programs - assist
young people interested
in careers
media through scholarships,
policy,
Journalism,
and creative
internships,
mentoring,
seminars,
and networking
opportunities.

4c

(Code:

) (Expenses $

1 , 459 , 740

6 , 0 0 0 ) (Revenue$

including grants of $

Educational
Programs - work to introduce
and inform
ideas of liberty
and identify
and evaluate
students
potential
to make contributions
to a freer
society.

4d
4e

Other program services. (Describe 1nSchedule 0.)

(Expenses $
8 7 0 , 0 6 5 including grants of$
Total program service expenses .....$
6 , 16 7

in

young people
who have the

in the

) (Revenue$

, 12 3
Form 990 (2009)

932002
02-0410

2
12150113

739466

!HS

2009.04020

Institute

for

Humane Studie

IHS~~l

_,
Form990(20091

I Part

Institute

for

IV I Checklist of Required Schedules

Humane Studies

94-1623852

Pac:ie3
Yes

Is the organization descnbed 1nsection 501 (c)(3) or 4947(a)(1) (other than a pnvate foundation)?
If "Yes," complete Schedule A

Is the organization required to complete Schedule B, Schedule of Contnbutors?

Did the organization engage 1ndirect or indirect political campaign activities on behalf of or 1noppos1t1onto candidates for
public office? If "Yes," complete Schedule C, Part I

Section 501(c)(3) organizations.

Did the organization engage in lobbying act1vit1es?If "Yes," complete Schedule C, Part II

Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations.

x
x
x
x

Is the organization subJect to the section 6033(e) notice and

reporting requirement and proxy tax? If "Yes," complete Schedule C, Part Ill
6

No

Did the organization ma1nta1nany donor advised funds or any s1m1larfunds or accounts where donors have the nght to
provide advice on the d1stnbut1onor investment of amounts 1nsuch 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, h1stonc land areas, or h1stonc structures? If "Yes," complete Schedule D, Part II

Did the organization ma1nta1ncollections of works of art, histoncal treasures, or other s1m1larassets? If "Yes," complete
Schedule D, Part Ill

Did the organization report an amount 1nPart X, line 21; serve as a custodian for amounts not listed 1nPart X; or provide

credit counseling, debt management, credit repair, or debt negot1at1onservices? If "Yes," complete Schedule D, Part IV

10

Did the organization, directly or through a related organization, hold assets 1nterm, permanent, or quasi-endowments?
If "Yes," complete Schedule D, Part V

10

11

Is the organization's answer to any of the following questions "Yes'? If so, complete Schedule D, Parts VI, VII, VIII, IX, or X
11

as appltcable

Did the organization report an amount for land, buildings, and equipment 1nPart X, line 10? If "Yes," complete Schedule D,
Part VI.
Did the organization report an amount for investments other secunt1es 1nPart X, line 12 that 1s5% or more of its total
assets reported 1nPart X, line 16? If "Yes," complete Schedule D, Part VII.

Did the organization report an amount for investments program related 1nPart X, line 13 that 1s5% or more of its total
assets reported 1nPart X, line 16? If "Yes," complete Schedule D, Part VIII

Did the organization report an amount for other assets 1nPart X, line 15 that 1s5% or more of its total assets reported 1n
Part X, line 16? If "Yes," complete Schedule D, Part IX

Did the organization report an amount for other liab11it1es

1nPart X, line 25? If "Yes," complete Schedule D, Part X.

Did the organization's separate or consolidated f1nanc1alstatements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48? If "Yes," complete Schedule D, Part X.

12

Did the organization obtain separate, independent audited f1nanc1alstatements for the tax year? If "Yes," complete
Schedule 0, Parts XI, XII, and XIII.

12A Was the organization included 1nconsolidated, independent audited f1nanc1alstatements for the tax year?
If "Yes," completing Schedule D, Parts Xl, Xll, and Xlll 1soptional
13

-12
I

Is the organization a school descnbed 1nsection 170(b)(1)(A)(n)?If "Yes," complete Schedule E

13
14a

14b

b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmak1ng, fundra1s1ng,business,
and program service act1v1t1es
outside the United States? If "Yes," complete Schedule F, Part I
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization
or entity located outside the United States? If "Yes," complete Schedule F, Part II

15

16

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to 1nd1v1duals
located outside the United States? If "Yes," complete Schedule F, Part Ill

16

17

Did the organization report a total of more than $15,000 of expenses for professional fundra1s1ngservices on Part IX,
column (A), Imes 6 and 11e? If "Yes," complete Schedule G, Part I

18

,-

I Yes I No
I 12AI

14a Did the organization ma1nta1nan office, employees, or agents outside of the United States?

15

x
x

17

Did the organization report more than $15,000 total of fundra1s1ngevent gross income and contnbut1ons on Part VIII, lines
18

19

Did the organization report more than $15,000 of gross income from gaming act1v1t1es
on Part VIII, line 9a? If "Yes,"
complete Schedule G, Part Ill

19

20

Did the oraamzat1on ooerate one or more hoso1tals? If "Yes," comolete Schedule H

20

x
x

1c and Ba? If "Yes," complete Schedule G, Part II

Form 990 (2009)

932003
02-04-10

3
12150113

739466

!HS

2009.04020

Institute

for

Humane Studie

IHS~~l

Form990(2009)

I Part lV I Checklist

Institute

for

of Required Schedules

Humane Studies

94-1623852

Paqe4

(continued)

Yes
21

No

Did the organization report more than $5,000 of grants and other assistance to governments and organizations 1nthe
United States on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II

22

21

22

23

Did the organization report more than $5,000 of grants and other assistance to 1nd1v1duals
1nthe United States on Part IX,
column (A), line 2? If "Yes," complete Schedule I, Parts I and Ill
Did the organization answer 'Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current

23

and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete
ScheduleJ

24a Did the organization have a tax-exempt bond issue with an outstanding pnnc1pal amount of more than $100,000 as of the
last day of the year, that was issued after December 31, 2002? If "Yes," answer Imes 24b through 24d and complete
Schedule K. If "No', go to /me 25

24a

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary penod exception?

24b

c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to def ease
any tax-exempt bonds?
d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time dunng the year?
25a Section 501(c)(3) and 501(c)(4) organizations.

1-24c_+---+--1-24d_+---+---

Did the organization engage 1nan excess benefit transaction with a

d1squahf1edperson during the year? If "Yes, complete Schedule L, Part I

25a

25b

26

27

b Is the organization aware that 1tengaged 1nan excess benefit transaction with a d1squahf1edperson in 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

Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or d1squahf1ed

27

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial

person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part II
contnbutor, or a grant selection committee member, or to a person related to such an 1nd1v1dual?
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
1nstruct1onsfor applicable f1l1ngthresholds, cond1t1ons,and exceptions):

--

a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV

28a

b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV

28b

--

c An entity of which a current or former officer, director, trustee, or key employee of the organization (or a family member) was
29
30

an officer, director, trustee, or direct or 1nd1rectowner? If 'Yes," complete Schedule L, Part IV

28c

Did the organization receive more than $25,000 1nnon-cash contributions? If "Yes," complete Schedule M

29

Did the organization receive contnbut1ons of art, historical treasures, or other s1m1larassets, or qual1f1edconservation

_J
x
x
x

contnbut1ons? If "Yes," complete Schedule M

30

31

Did the organization l1qu1date,terminate, or dissolve and cease operations?

If "Yes," complete Schedule N, Part I

31

32

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?/f "Yes," complete
32

Schedule N, Part II

33

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I

33

34

Was the organization related to any tax-exempt or taxable entity?

If "Yes," complete Schedule R, Parts II, Ill, IV, and V, /me 1

34

35

Is any related organization a controlled entity w1th1nthe meaning of section 512(b)(13)?

If "Yes," complete Schedule R, Part V, /me 2

35

36

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes," complete Schedule R, Part v,/me 2

36

37

Did the organization conduct more than 5% of its act1v1tiesthrough an entity that 1snot a related organization
37

and that 1streated 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 1nSchedule O for Part VI, lines 11 and 19?
38

Note. All Form 990 filers are reau1red to comolete Schedule 0.

Form 990 (2009)

932004
02-04-10

12150113

739466

!HS

2009.04020

4
Institute

for

Humane Studie

IHS~~l

Institute

Form990(2009}

I Part VI

for

Humane Studies

94-1623852

Paoe5

Statements Regarding Other IRS Filings and Tax Compliance

Yes

1a Enter the number reported 1nBox 3 of Form 1096, Annual Summary and Transmittal of
U.S. Information Returns. Enter -0- 1fnot applicable

i---;.;;;~:-----2_7........j~
-- __
b Enter the number of Forms W-2G included 1nline 1a. Enter -0- 1fnot applicable
c Did the organization comply with backup wrthhold1ng rules for reportable payments to vendors and reportable gaming
(gambling) winnings to pnze winners?

J
No

1c

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
filed for the calendar year ending with or w1th1nthe year covered by this return

1~2a
I _6_4

__
2b

b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a 1sgreater than 250, you may be required to e-flle this return. (see 1nstruct1ons)
3a Did the organization have unrelated business gross income of $1,000 or more dunng the year covered by this return?
b If 'Yes, has rt filed a Form 990-T for this year? If "No," provide an explanation ,n Schedule O

__

_J
__J
X

3a
3b

4a At any time dunng the calendar year, did the organization have an interest 1n,or a signature or other authority over, a
f1nanc1alaccount in a foreign country (such as a bank account, securrt1esaccount, or other f1nanc1alaccount)?
b If 'Yes, enter the name of the foreign country: ~

4a

~-------------------------~

See the 1nstruct1onsfor exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and
Financial Accounts.

--~

X
X

5a

5a Was the organization a party to a proh1brted tax shelter transaction at any time during the tax year?
b Did any taxable party notify the organization that 1twas or 1sa party to a proh1brted tax shelter transaction?

5b

c If 'Yes, to line Sa or Sb, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Proh1b1ted
5c

Tax Shelter Transaction?

6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contnbut1ons that were not tax deductible?

6a

b If 'Yes, did the organization include wrth every sol1c1tat1onan express statement that such contributions or gifts
were not tax deductible?
7

6b

Organizations that may receive deductible contributions

__

under section 170(c).

__J

a Did the organization receive a payment 1nexcess of $75 made partly as a contnbut1on and partly for goods and services
provided to the payor?

7a

b If "Yes,' did the organization notify the donor of the value of the goods or services provided?

7b

c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which rt was required

benefit contract?

7e

Did the organization, during the year, pay premiums, directly or 1nd1rectly,on a personal benefit contract?

7f

g For all contributions of qual1f1edintellectual property, did the organization file Form 8899 as required?
h For contnbut1ons of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required?

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the
supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings

__ _J

a Did the organization make any taxable d1stnbut1onsunder section 4966?

9a

b Did the organization make a d1stnbut1onto a donor, donor advisor, or related person?

9b

Section 501(c)(7) organizations.

Enter:

Section 501(c)(12) organizations.

_J

I 1oa I

a lrnt1at1onfees and caprtal contnbut1ons included on Part VIII, line 12

b Gross receipts, included on Form 990, Part VIII, hne 12, for public use of club fac11it1es
11

X
X

7o
7h

__

Sponsoring organizations maintaining donor advised funds.

10

_J

at any time dunng the year?

7c

to file Form 8282?

d If "Yes, 1nd1catethe number of Forms 8282 filed dunng the year

7d
e Did the organization, during the year, receive any funds, directly or 1nd1rectly,to pay premiums on a p'-e"""rs"""o"'"n.._a_l--------1 ___

10b

Enter:
11a

a Gross income from members or shareholders

b Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.)

...._1_1b_.,
_______

12a Section 4947(a)(1) non-exempt charitable trusts. ls the organization f1l1ngForm 990 in lieu of Form 1041?

____
1

_
1

12a

I 12b I

b If 'Yes enter the amount of tax-exemot interest received or accrued dunno the vear

Form990 (2009)

932005
02-04-10

12150113

739466

!HS

2009.04020

Institute

for

Humane Studie

IHS~~l

Institute

Form990 2009

for

Humane Studies

94-1623852

Pa e6
For each "Yes" response to fines 2 through lb below, and fora "No" response
to hne Ba, Bb, or 1Ob below, descnbe the circumstances, processes, or changes m Schedule 0. See instructions.

Part VI Governance, Management, and Disclosure

secf ion AG

overmni:i Bo d1van dM anai:iemen t

I 1a I

1a Enter the number of voting members of the governing body

b Enter the number of voting members that are independent

2

1b

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other

Yes

13
13
--

officer, director, trustee, or key employee?

3

j
x

-2

Did the organization delegate control over management duties customanly performed by or under the direct superv1s1on
of officers, directors or trustees, or key employees to a management company or other person?

Did the organization make any s1gnif1cantchanges to its organizational documents since the pnor Form 990 was filed?

Did the organization become aware during the year of a matenal d1vers1onof the organization's assets?

Does the organization have members or stockholders?

x
x
x
x

7a Does the organization have members, stockholders, or other persons who may elect one or more members of the
governing body?
Did the organization contemporaneously

7b

document the meetings held or wntten actions undertaken during the year

by the following:

--

--

a The governing body?

Sa

b Each committee with authonty to act on behalf of the governing body?

Sb

x
x

7a

b Are any decisions of the governing body subJect to approval by members, stockholders, or other persons?

x
x

Is there any officer, director, trustee, or key employee listed 1nPart VII, Section A, who cannot be reached at the
oraanizat1on's ma11inaaddress? If "Yes orov1de the names and addresses m Schedule O

Sect1on BP

_J
x

..

No

OI1c1es(This Section B requests information about pohc1esnot reqwred by the Internal Revenue Code.)

Yes
10a Does the organization have local chapters, branches, or affiliates?

10a

No

b If "Yes,' does the organization have written policies and procedures governing the act1v1t1esof such chapters, affiliates,
11

and branches to ensure their operations are consistent with those of the organization?

10b

Has the organization provided a copy of this Form 990 to all members of rts governing body before f1l1ngthe form?

11

11A Descnbe in Schedule O the process, 1fany, used by the organization to review this Form 990.

--

12a Does the organization have a written conflict of interest policy? If "No," go to /me 13

12a

x
--x

b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise
to conflicts?

x
x
x
x

12b

c Does the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," descnbe

m Schedule O how this is done

12c

13

Does the organization have a wntten wh1stleblower policy?

13

14

Does the organization have a wntten document retention and destruction policy?

14

15

Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substant1at1on of the del1berat1onand dec1s1on?

--

a The organization's CEO, Executive Director, or top management off1c1al

15a

b Other officers or key employees of the organization

15b

--

x
x

If "Yes" to line 15a or 15b, descnbe the process 1nSchedule 0. (See instructions.)
16a Did the organization invest 1n,contnbute assets to, or part1c1pate 1na 101ntventure or s1m1lararrangement with a
taxable entity dunng the year?

--

--

16a

b If "Yes,' has the organization adopted a written policy or procedure requmng the organization to evaluate rts participation
in 101ntventure arrangements under applicable federal tax law, and taken steps to safeguard the organization's
exemot status with resoect to such arranaements?

--

--

_J

i_j

-_J
x

16b

Section C. Disclosure

AR,

AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA

17

List the states with which a copy of this Form 990 1srequired to be filed ....AK,

18

Section 6104 requires an organization to make its Forms 1023 (or 1024 1fapplicable), 990, and 990-T (501 (c)(3)s only) available for
public 1nspect1on.Indicate how you make these available. Check all that apply.

Own website

Another's website

[XJ

Upon request

19

Descnbe 1nSchedule O whether (and 1fso, how), the organization makes its governing documents, conflict of interest policy, and financial

20

State the name, physical address, and telephone number of the person who possesses the books and records of the organization: .....

statements available to the public.

The Institute
- 703-993-4880
3301 North Fairfax
Drive,
#440,

--Arlington,

VA 22201
Form990 (2009)

932006
02-04-10

See Schedule

O for

full

list

of states

12150113

739466 !HS

2009,04020

Institute

for

Humane Studie

IHS__

Form990

2009

lBaril:Jl'
IUCompensation

Institute

for

Humane Studies

94-1623852

Pae

of Officers, Directors, Trustees, Key Employees, Highest Compensated

Employees, and Independent Contractors

Section A.

Officers, Directors, Trustees, Key Employees, and Highest Compensated

Employees

1a Complete ths table for all persons required to be hsted. Report compensation for the calendar year ending wth or within the organization's tax
year. Use Schedule J2 f additional space is needed.
List all of the organization's current officers, directors, trustees (whether 1nd1v1dualsor organizations), regardless of amount of compensation.
Enter -0 1ncolumns (D), (E), and (F) 1fno compensation was paid.
List all of the organization's current key employees. See instructions for def1nit1onof 'key employee.

Listtheorganization's
fivecurrenthighestcompensated
employees
(otherthananofficer,director,trustee,or keyemployee)
whoreceivedreportable
andanyrelatedorganizatmns.
compensation
(Box5 of FormW-2and/orBox7 of Form1099-MISC)
of morethan$100,000fromtheorgamzatmn
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 organization,
more than $10,000 of reportable compensation from the organization and any related organizations
List persons 1nthe following order: 1nd1v1dualtrustees or directors: 1nstltut1onaltrustees; officers; key employees; highest compensated employees;
and former such persons.

Check this box 1fthe oraanizat1on did not compensate anv current officer director or trustee.
(A)

(B)

(C)

(D)

(E)

(F)

Name and Title

Average
hours
per
week

Position
(check all that apply)

Reportable
compensation
from
the
organization
(:N-2/1099MISC)

Reportable
compensation
from related
organizations
(:N2/1099-M ISC)

Estimated
amount of
other
compensation
from the
organization
and related
organizations

"

;a

~
~ ,,
.,,

!s;
~

John Blundell
Director
Timothy Otis Browne
Director
Tyler
Cowen
Vice-Chairman
Richard
H. Fink
Director
Jerome M. Fullinwider
Director
David c. Humphreys
Director
Charles
G. Koch
Chairman
Eric s. O'Keefe
Director
James Arthur
Pope
Director
William
o. Sumner
Director
Kristina
J. Kendall
Director
Todd Zywicki
Director
Craig Johnson
Director
Zupan
Marty
President
Gary D Leff
Secretary
& Treasurer
P Liggio
Leonard
Distinguished
Sr. Schol a
Ronald C. Thevenot
Vice President
& coo

1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00
1. 00

e
! ~i

"S

x
x
x

~~
S!'E

:c

0.

0.

0.

0.

0.

o.

0.

0.

0.

0.

0.

0.

0.

0.

o.

o.
o.

0.

0.

0.

0.

x
x
x

0.

o.

0.

0.

0.

0.

0.

0.

0.

x
x
x

0.

0.

o.

o.
o.

0.

0.

0.

0.

x
x
x
x

40.00

215,000.

0.

4,513.

20.00

x
x
x

72,500.

0.

3,675.

20,340.

o.

1,377.

10.00
40.00

143,000.

10,030.
Form

932007 02-04-10

12150113

0.

739466

!HS

2009.04020

7
Institute

for

Humane Studie

990 (2009)

IHS~~l

94 - 1623852

Ins t't1 u t e f or Humane Std'u 1es

Fonn 990 (2009)

IPart VII I Section

A.

Officers Directors

Trustees

(A)
Name and title

Key Employees, and Hiahest Comcensated

(Bl
Average
hours
per
week

(Cl
Posrt1on
(check all that apply)

-iS

!,, g!,,
0

!s:
~

'5

:;. e
8:

I ~i
"?E
~ x~

(Dl

(El

(Fl

Reportable
compensation
from
the
organization
fY'J-2/1099-MISC)

Reportable
compensation
from related
organizations
fY'J-2/1099-MISC)

Estimated
amount of
other
compensation
from the
organization
and related
organizations

450,840.
0.
~
Total number of 1nd1v1duals
(including but not hmrted to those listed above) who received more than $100,000 1nreportable

19,595.

1b Total
2

Page 8

Emclo, ees (continued)

comoensat1on from the oraanizat1on IJ,,

Yes

No

--

--

_J

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 mdtvtdual

--

--

_J

Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services rendered to
the oraanizat1on? If "Yes," complete Schedule J for such person
Section B. Independent Contractors

--

--

_J

Did the organization list any former officer. director or trustee, key employee, or highest compensated employee on
hne 1a? If "Yes," complete Schedule J for such mdtvtdual

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
t he organizat ion.

NONE
(Al
Name and business address

(Bl
Description of services

(C)
Compensation

Total number of independent contractors (including but not limited to those listed above) who received more than
$100 000 in comoensat1on from the oroanizat1on IJ,,

0
Fonn 990(2009)

932008 02-04-10

12150113

739466

IHS

2009.04020

Institute

for

Humane Studie

IHS~~l

Institute

Fonn 990 (2009)

f or

94 - 1623852

Humane Stu d'ies

Paae9

Part VIII I Statement of Revenue

.fl.fl

1 a Federated campaigns

1a

.. 0

b Membership dues

1b

~E

c Fundra1s1ngevents

1c

d Related organizations

1d

ui"j!~

e Government grants (contnbut1ons)

1e

.:=t
].c
Eo

Cc
Ill:,

f~
Ol,!1!
CO u,

(B)
Related or
exempt function
revenue

(D)

(C)
Unrelated
business
revenue

Revenue
excluded from
tax under
sections 512,
513,or514

All other contnbut1ons,gifts, grants, and

s1m1lar
amounts not included above

C"C
oc
0111

(A)
Total revenue

1f

Noncash contnbut,ons Included In Imes 1alf $

6,324,409.
54,149.
~

h Total. Add Imes 1a-1f

6,324,409.

Business Code
Ill

Administrative

2a

fees

652,936.

900099

652,936.

-~ Ill

~~

E~

CIICII

a,a:

..
0

a.

All other program service revenue

Investment income (1nclud1ngdividends, interest, and

other s1m1laramounts)

a Total. Add lines 2a-2f

3

652,936.

7 721.

7 721.

~
~
l11lPersonal

4
5

Income from investment of tax-exempt bond proceeds

6a

Gross Rents

Royalties
(1)Real

~J

b Less: rental expenses

c Rental income or (loss)

d Net rental income or (loss)

7 a Gross amount from sales of
assets other than inventory

{1lSecurrt1es

l11lOther

67 011.
I

b Less: cost or other basis

and sales expenses
c Gain or (loss)

67,747.
<736.>
~

d Net gain or (loss)

Ba

Ill

:::,

c
Ill
>
Ill

<736.>

<736. >

Gross income from fundra1s1ng events (not

1nclud1ng$

~_I

of

contnbutions reported on line 1c). See

..
..

a:

Part IV, hne 18

Ill
.c

b Less direct expenses

c Net income or (loss) from fundra1s1ng events

9a

Gross income from gaming act1v1t1es.See

Part IV, hne 19

b Less: direct expenses

--- __J

c Net income or (loss) from gaming act1v1t1es

_J

10 a Gross sales of inventory, less returns

and allowances

b Less cost of goods sold

c Net income or llossl from sales of 1nventorv
Miscellaneous Revenue
11 a

Other

income

Business Code

900099

6 811.

6 811.

b
c
d All other revenue
e Total. Add lines 11 a-11 d
12
llJ<U

Total revenue. See mstruct1ons.

~
~

6 811.
6,991,141.
I

659,747.

Ill

6,985.
Form 990 (2009)

02-04-10

12150113

0.

739466

!HS

2009.04020

9
Institute

for

Humane Studie

IHS~~l

Institute

Form990 2009

for

94-1623852

Humane Studies

Pa

e10

Part 'IX Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns.
All other organizations must complete column (A) but are not required to complete columns (8), (C), and (D).
Do not include amounts reported on lines 6b,
7b, Sb, 9b, and 10b of Part VIII.

(A)

{t,J

{\JI

Total expenses

Program service
exoenses

Management and
aeneral exoenses

\UJ

Fundra1s1ng
expenses

Grantsandotherassistanceto governmentsand

organizations
m the U.S.See Part IV, line 21
Grants and other assistance to 1nd1v1duals
1n
the U.S. See Part IV, line 22
Grants and other assistance ta governments,
orgamzat1ons,and 1nd1v1duals
outside the U.S.
See Part IV, lines 15 and 16
Benefits paid to or for members
Compensation of current officers, directors,
trustees, and key employees
Compensation
not includedabove,to d1squalif1ed
persons(asdefmedundersection4958(1)(1)) and
personsdescribedm section4958(c)(3)(B)

2
3

4
5
6

7
8

Other salanes and wages

Pensionplancontributions(includesection401(k)
andsection403(b)employercontributions)
Other employee benefits
Payroll taxes
Fees for services (non-employees):
Management
Legal
Accounting
d Lobbying
e Professional
fundra1smg
services.SeePartIV, line 17

9
10
11
a
b
c

f
g
12
13
14
15
16
17
18
19
20
21
22
23
24

a
b
c

Investment management fees

Other
Advert1s1ngand promotion
Office expenses
Information technology
Royalties
Occupancy
Travel
Payments of travel or entertainment expenses
for any federal, state, or local public off1c1als
Conferences, conventions, and meetings
Interest
Payments to affiliates
Deprec1at1on,
depletion, and amort1zat1on
Insurance
Otherexpenses.Itemizeexpensesnot covered
above.(Expenses
groupedtogetherand labeled
miscellaneous
maynot exceed5% of total
expensesshownon line25 below.)

Miscellaneous
Software
Property
tax
Employee recruiting

d
e
f All other expenses
25 Totalfunctionalexpenses.Add Imes1 through241
26 Joint costs.Checkhere ~ LJ if following
SOP98-2.Completethis lineonly 11the organization
reportedm column(B) 1omtcostsfrom a combined
educational
campaignandfundraisrngsolicitation

9,000.

9,000.

586,998.

586,998.

59,000.

59,000.
I

470,433.

2,103,564.
187,044.
182,525.

394,956.

1,766,015.
157,135.
154,058.

41,566.

184,889.

152,660.

18,524.
15,473.

11,385.
12,994.

20,936.

20,936.

323,686.
18,815.
359,563.

293,317.
18,815.
244,098.

15,452.

2,852.
603,712.
279,582.

200.
458 821.
271,828.

60 371.
2,443.

2,652.
84,520.
5 311.

2,617.

4,513.

1,557,743.
181,598.
11,794.

1,550,613.
138,015.
9,507.

38,545.
18,662.
6,258.
196.
7,022,506.

31,223.
18,572.
4,756.
196.

30,369.

18,160.
953.

4,889.
626.

386,899.

6,167,123.

100,013.

25,423.
1,334.

2,433.
90.
876.

468,484.

Form 990 (2009)

932010 02-04-10

12150113

33 911.

739466

!HS

2009.04020

10
Institute

for

Humane Studie

IHS~~l

Form 990 (2009)

I Part x I Balance Sheet

Institute

s tu d'ies

f or Humane

94 - 16238 5 2
(A)
Beginning of year

347,647.
1,053,924.
975,877.
135,294.

Cash non-1nterest-beanng

Savings and temporary cash investments

Pledges and grants receivable, net

Accounts receivable, net

Receivables from current and former officers, directors, trustees, key

Page

11

(B)
End of year

1
2
3
4

318,868.
1,767,294.
610,000.
49,632.

employees, and highest compensated employees. Complete Part II

of Schedule L
6

Receivables from other d1squalif1edpersons (as defined under section

4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete

..
Ill
CII
Ill
Ill

<

Part II of Schedule L

Notes and loans receivable, net

Inventories for sale or use

Prepaid expenses and deferred charges

29,052.

23,128.

10a Land, buildings, and equipment: cost or other

basis. Complete Part VI of Schedule D

10a

b Less: accumulated depreciation

Ill
CII

:c
IV

10b

11

Investments publicly traded securities

12

Investments other secunt1es. See Part IV, line 11

13

Investments program-related. See Part IV, line 11

Other assets. See Part IV, line 11

16

Total assets. Add lines 1 throuah 15 (must eoual line 341

17

Accounts payable and accrued expenses

18

Grants payable

15
16
17

Deferred revenue

19

Tax-exempt bond liab11it1es

20

21

Escrow or custodial account liability. Complete Part IV of Schedule D

Payables to current and former officers, directors, trustees, key employees,

21

22

30,652.
3,577,546.
306,506.

highest compensated employees, and d1squahf1edpersons. Complete Part II

of Schedule L

22

23

Secured mortgages and notes payable to unrelated third parties

23

24

Unsecured notes and loans payable to unrelated third parties

25

Other liab1lrties.Complete Part X of Schedule D

26

Total liabilities. Add lines 17 throuah 25

24

49, 921.
185,502.

25
26

57,222.
363,728.

.... LXJand complete

lines 27 through 29, and lines 33 and 34.

Unrestncted net assets

iij
IC

28

Temporanly restricted net assets

'ti

29

Permanently restncted net assets

..
:I

Organizations that do not follow SFAS 117, check here

..

complete lines 30 through 34.

II.

..

30,652.
3,398,587.
135,581.

19

27

<
CII
z

12

20

Ill
CII
Ill
Ill

11

570,073.
121,306.
86,593.

18

Organizations that follow SFAS 117, check here

10c

14

Intangible assets

15

Ill
CII

IV

I
646,732.
117,056.
62,353.

13

14

::::;

I.)

1,603,686.
1,033,613.

....Dand

973,330.
2,122,261.
117,494.

27
28
29

Capital stock or trust pnncipal, or current funds

31

Pa1d-1nor capital surplus, or land, building, or equipment fund

31

32

Retained earnings, endowment, accumulated income, or other funds

32

Total net assets or fund balances

34

Total liab1ht1esand net assets/fund balances

3,213,085.
3,398,587.

33
34

3,213,818.
3,577,546.
Form 990 (2009)

932011 02-04-10

11
12150113

739466

!HS

2009.04020

Institute

I
30

30

33

1,138,795.
1,957,529.
117,494.

for

Humane Studie

IHS~~l

Form 990 (2009}

Institute

f or

94-1623852

Humane Studies

Paqe

12

I Part 'XI I Financial Statements and Reporting

Yes No
1

Accounting method used to prepare the Form 990:

Dcash

[X]

Accrual

Other

If the organization changed its method of accounting from a pnor year or checked 'Other,' explain 1nSchedule 0.

-2a

2a Were the organization's f1nanc1alstatements compiled or reviewed by an independent accountant?

b Were the organization's financial statements audited by an independent accountant?
c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for 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 dunng the tax year, explain 1nSchedule 0.
d If 'Yes to line 2a or 2b, check a box below to 1nd1catewhether the financial statements for the year were issued on a
consolidated basis, separate basis, or both:
[X] Separate basis D Consolidated basis D Both consolidated and separate basis
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth 1nthe Single Audit
Act and OMS Circular A-133?
b If 'Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits exola1nwhv in Schedule O and descnbe anv steos taken to underao such audits.

--

2b

2c

--

-3a

739466

!HS

2009.04020

12
Institute

for

Humane Studie

3b
Form 990 (2009)

932012 02-04-10

12150113

_J

IHS~~l

-----------------

SCHEDULE A
(Form 990 or 990-EZ)

2009

Complete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust.
~ Attach to Form 990 or Form 990-EZ. ~ See separate instructions.

Department of the Treasury

Internal Revenue Service

Name of the organization

Open to Public
Inspection
Employer Identification

Institute

I Part I I

OMB No 1545-0047

Public Charity Status and Public Support

for

Humane

Reason for Public Charity Status

Studies

number

94-1623852

(All organizations must complete this part.) See instructions.

The organization 1snot a pnvate foundation because rt 1s:(For lines 1 through 11, check only one box.)
1
2

A school descnbed 1nsection 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described 1nsection 170(b)(1)(A)(iii).

A medical research organization operated in conJunct1onwith a hospital described 1nsection 170(b)(1)(A)(iii). Enter the hospital's name,

3
4

A church, convention of churches, or assoc1at1onof churches described 1nsection 170(b)(1)(A)(i).

city, and state=-------------------------------------------

An organization operated for the benefit of a college or university owned or operated by a governmental unit described 1n
section 170(b)(1)(A)(iv). (Complete Part 11.)
A federal, state, or local government or governmental unit described 1nsection 170(b)(1)(A)(v).

CXJAn organization that nom,ally receives a substantial

part of its support from a governmental unit or from the general public described in

section 170(b)(1)(A)(vi). (Complete Part 11.)

D
D

8
9

A community trust described 1nsection 170(b)(1)(A)(vi). (Complete Part 11.)

An organization that nom,ally receives: (1) more than 33 1/3% of rts support from contnbut1ons, membership fees, and gross receipts from
act1v1t1es
related to its exempt functions - subJect to certain exceptions, and (2) no more than 33 1/3% of rts support from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.
See section 509(a)(2). (Complete Part Ill.)

10
11

D
D

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perfom, the functions of, or to carry out the purposes of one or
more publicly supported organizations descnbed 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 lines 11e through 11h
a

Type I

Type II

Type Ill - Functionally integrated

Type Ill - Other

By checking this box, I certify that the organization is not controlled directly or 1nd1rectlyby one or more d1squalif1edpersons other than
foundation managers and other than one or more publicly supported organizations descnbed 1nsection 509(a)(1) or section 509(a)(2).
If the organization received a wntten determ1nat1onfrom 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 1nd1rectlycontrols, erther alone or together wrth persons descnbed 1n(11)and (111)
below,

Yes

No

the governing body of the supported organization?

(ii) A family member of a person described 1n(1)above?

(iii) A 35% controlled entity of a person descnbed 1n(1)or (1Qabove?
h

Provide the following 1nformat1onabout the supported organizat1on(s).

(i) Nameof supported

organization

(ii)EIN

(iii) Typeof
(vi) Is the
~iv) Is the organization (v) Did you notify the
m col.
organization
n col. (i) listed in your organizationm col. organization
(i)
organized
m the
(describedon lines 1-9 governingdocument? (i) of your support?
U.S.?
aboveor IRCsection
(see instructions))
Yes
No
Yes
No
Yes
No

(vii)Amount of
support

Total
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for

Schedule A (Form 990 or 990-EZ) 2009

Form 990 or 990-EZ.

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ScheduleA

Part

Form990or990

Institute

2009

for

Humane Studies

Support Sc e u e for Organizations Descri e m Sections 170

(Complete only if you checked the box on line 5, 7, or 8 of Part I.)

Section A. Public Support

Calendar year (or fiscalyear beginningin)~
1 Gifts, grants, contnbut1ons, and
membership fees received. (Do not
include any 'unusual grants.')

(a) 2005

lb) 2006

le) 2007

ld)2008

le) 2009

If) Total

2935448.

5917448.

5764591.

6058741.

6324409.

27000637.

2935448.

5917448.

5764591.

6058741.

6324409.

27000637.

2 Tax revenues levied for the organ

1zat1on'sbenefit and either paid to
or expended on its behalf
3 The value of services or fac11it1es
furnished by a governmental unit to
the organization without charge
4 Total. Add Imes 1 through 3
5 The portion of total contnbut1ons
by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2% of the
amount shown on line 11,

7196648.
19803989.

column (f)

6 Public suooort.

Subtract lines from hne 4

Section B. Total Support

Calendar year (or fiscalyear beginningin)~
7 Amounts from line 4

(al 2005

lb) 2006

lc)2007

2935448.

5917448.

5764591.

121, 681.

19,255.

105,134.

3,044.

5,425.

(d) 2008

lel 2009

6058741.

(fl Total

6324409.

27000637.

8 Gross income from interest,

d1v1dends,payments received on
securities loans, rents, royalties
and income from s1m1larsources

<4,634.>

7 721.

249,157.

6 811.

40,922.
27290716.
3,159,303.

9 Net income from unrelated business

act1v1t1es,
whether or not the
business 1sregularly earned on
10 Other income. Do not include gain
or loss from the sale of capital

25,642.

assets (Explain in Part IV.)

11 Total support. Addlines7 through 10

12 Gross receipts from related activities, etc. (see 1nstruct1ons)

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)

D
14 Public support percentage for 2009 (line 6, column (f) d1v1dedby line 11, column (f))

14

15 Public support percentage from 2008 Schedule A, Part II, line 14

15

72.57
72.76

%
%

16a 331/3% support test - 2009.lf the organization did not check the box on line 13, and line 14 1s331/3% or more, check this box and

~ CXJ

stop here. The organization qualifies as a publicly supported organization

b 33 1/3% support test - 2008.lf the organization did not check a box on line 13 or 16a, and line 15 1s33 1/3% or more, check this box

~D

and stop here. The organization qualifies as a publicly supported organization

17a 10% -facts-and-circumstances

test - 2009.lf the organization did not check a box on line 13, 16a, or 16b, and line 14 1s10% or more,

and 1fthe organization meets the 'facts-and-c1rcumstances' test, check this box and stop here. Explain 1nPart IV how the organization

~D

meets the 'facts-and-c1rcumstances" test. The organization qualifies as a publicly supported organization
b 10% -facts-and-circumstances

test- 2008.lf the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 1s10% or

more, and if the organization meets the 'facts-and-c1rcumstances' test, check this box and stop here. Explain 1nPart IV how the
organization meets the 'factsand-c1rcumstances" test. The organization qualifies as a publicly supported organization
18 Private foundation. If the organization did not check a box on line 131 16a 1 16b 1 17a 1 or 17b 1 check this box and see 1nstruct1ons
Schedule A (Form 990 or 990-EZ) 2009

932022
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Pa e3
Com lete onl 1f ou checkedthe box on line 9 of Part I.

rgamzat,ons

Calendaryear(orfisc~yearbe~n~ngm)~~~a~2~0~0~5-~-~b~2~0~0~6-~-~c~2~0~0~7-~-d~2~0~0~8-~-e~2~0~0~9-~-~~T~ot~a~I
1 Gifts, grants, contnbut1ons, and

__

membership fees received. (Do not

include any 'unusual grants.")
2

Gross receipts from adm1ss1ons,

merchandise sold or services performed, or facilities furnished 1n
any act1v1tythat 1srelated to the
organization's tax-exempt purpose

Gross receipts from act1v1t1esthat

are not an unrelated trade or business under section 513

4 Tax revenues levied for the organ1zat1on'sbenefit and either paid to

or expended on its behalf
5 The value of services or faci11t1es
furnished by a governmental unit to
the organization without charge
6 Total. Add lines 1 through 5
7a Amounts included on lines 1, 2, and
3 received from d1squal1f1edpersons
b Amounts
Included
onImes2 and3 received
fromotherthand1squaht1ed
persons
that
exceedthegreater
ot $5,000or 1%of the

1-------+-------+--------t------+-------+-------

amount on line 13 for the year

c Add lines ?a and 7b

Calendar year (or fiscal year begmnmgm)~

(al 2005

(bl 2006

(cl2007

(d) 2008

(fl Total

(el 2009

9 Amounts from line 6

10a Gross income from interest,
d1v1dends,payments received on
securrt1es loans, rents, royalties
and income from s1m1larsources
b Unrelatedbusmesstaxablemcome
(less section 511 taxes) from businesses
acquiredafter June 30, 1975
c Add lines 1Oa and 1Ob
11 Net income from unrelated business
act1vrt1esnot included 1nline 10b,
whether or not the business 1s
regularly earned on
12 Other income. Do not include gain
or loss from the sale of caprtal
assets (Explain 1nPart IV.)
13 Total suppOrt(Addlines9, 10c,11,and12)
14 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) organization,
check this box and stop here

Section C. Computation of Public Support Percentage

15 Public support percentage for 2009 (line 8, column (f) divided by line 13, column (f))

15

16

17 Investment income percentage for 2009 (line 1Oc, column (f) d1v1dedby line 13, column (f))

17

18 Investment income percentage from 2008 Schedule A, Part Ill, line 17

18

%
%

16 Public su

ort

ercenta e from 2008 Schedule A, Part Ill, line 15

Section D. Com utation of Investment Income Percenta e

19a 33 1/3% support tests - 2009. If the organization did not check the box on line 14, and line 15 1smore than 33 1/3%, and line 17 1snot
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
b 33 1/3% support tests - 2008. If the organization did not check a box on line 14 or line 19a, and line 16 1smore than 33 1/3%, and
line 18 1snot more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
20

Private foundation.

If the organization did not check a box on line 14 1 19a 1 or 19b 1 check this box and see 1nstruct1ons
Schedule A (Form 990 or 990-EZ) 2009

93202302-08-10

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Schedule D

Supplemental Financial Statements

(Form'990)

~ Complete if the organization answered "Yes," to Form 990,

OMB No 1545-0047

2009

Part IV, line 6, 7, 8, 9, 10, 11, or 12.

~ Attach to Form 990. ~ See separate instructions.

Department of the Treasury

Internal Revenue Service

Name of the organization

Employer identification number

Institute
Part I

for

Humane

Studies

94-1623852

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

complete ,f the

organization answered 'Yes to Fonn 990, Part IV, line 6.

(a) Donor advised funds
1
2

3
4
5

(bl Funds and other accounts

Total number at end of year

Aggregate contributions to (during year)
Aggregate grants from (dunng year)

..

Aggregate value at end of year

Did the organization tnfonn all donors and donor advisors 1nwnt1ngthat the assets held 1ndonor advised funds
are the organization's property, subject to the organization's exclusive legal control?

DYes

DNo

DYes

DNo

Did the organization infonn all grantees, donors, and donor advisors 1nwriting that grant funds can be used only

for chantable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
1m erm1ss1ble nvate benefit?
Part II Conservation Easements. Complete 1fthe organization answered "Yes' to Fonn 990, Part IV, line 7.
1

Purpose(s) of conservation easements held by the organization (check all that apply).
D

Preservation of land for public use (e.g., recreation or pleasure)

Preservation of an historically important land area

Protection of natural habitat

Preservation of a cert1f1edhistoric structure

Preservation of open space

Complete lines 2a through 2d 1fthe organization held a qual1f1edconservation contnbut,on ,n the form of a conservation easement on the last
day of the tax year.
Held at the Endof the TaxYear
a Total number of conservation easements
b Total acreage restricted by conservation easements

2a
2b

c Number of conservation easements on a certified historic structure included 1n(a)

2c
d Number of conservation easements included ,n (c) acquired after 8/17 /06
2d
3 Number of conservation easements mod1f1ed,transferred, released, ext1ngu1shed,or tenn1nated by the organization during the tax
4
5

year~-----Number of states where property subject to conservation easement 1slocated ~ ------Does the organization have a written policy regarding the periodic monitoring, 1nspect1on,handling of

v1olat1ons,and enforcement of the conservation easements 11holds?

Staff and volunteer hours devoted to monitoring, 1nspect1ng,and enforcing conservation easements during the year~

Yes

DNo

7
8

Amount of expenses incurred in monitonng, 1nspect1ng,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)(t)
D
and section 170(h)(4)(B)(11)?

Yes

DNo

In Part XIV, descnbe how the organization reports conservation easements 1nits revenue and expense statement, and balance sheet, and
include, 1fapplicable, the text of the footnote to the organization's f1nanc1alstatements that describes the organization's accounting for
conservation easements

IPart Ill I Organizations

Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete 1fthe organization answered "Yes" to Fenn 990, Part IV, line 8.
1a If the organization elected, as pennltted under SFAS 116, not to report in rts revenue statement and balance sheet works of art, h1stoncal
education, or research 1nfurtherance of public service, provide, 1nPart XIV, the text of
treasures, or other s1m1larassets held for public exh1b1t1on,
the footnote to ,ts f1nanc1alstatements that describes these items.
b If the organization elected, as pennltted under SFAS 116, to report ,n rts revenue statement and balance sheet works of art, h1stoncaltreasures,
or other s1m1larassets held for public exh1brt1on,education, or research ,n furtherance of public service, provide the following amounts relating to
these ,terns
~$
_______
_
(i) Revenues included 1nFenn 990, Part VIII, line 1
2

~$
_______
(ii) Assets included in Form 990, Part X
If the organization received or held works of art, h1stoncaltreasures, or other s1m1larassets for f1nanc1algain, provide

the following amounts required to be reported under SFAS 116 relating to these ,terns:
a Revenues included 1nFenn 990, Part VIII, line 1

~$

_______

b Assets included 1nForm 990, Part X

~$

_______

Schedule D (Form 990) 2009

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
932051
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Studie

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ScheduleD Form990 2009

Institute

Part' 111 Or anizations Maintainin

3

for

Humane Studies

94-1623852

Collections of Art, Historical Treasures, or Other Similar Assets

Pa e2

(continued)

Using the organization's acqu1srt1on,accession, and other records, check any of the following that are a s1gnif1cantuse of rts collection items
(check all that apply):
a

Public exh1brt1on

Scholarly research

Preservation for future generations

d
e

D
D

Loan or exchange programs

Other ____________________

Provide a descnpt1on of the organization's collections and explain how they further the organization's exempt purpose 1nPart XIV.

Dunng the year, did the organization solicit or receive donations of art, h1stoncaltreasures, or other s1m1larassets

D
Yes
to be sold to raise funds rather than to be ma1nta1nedas art of the or anizat1on's collection?
Part IV Escrow and Custodial Arrangements. Complete 1forganization answered "Yes" to Fonm990, Part IV, line 9, or
reported an amount on Form 990, Part X, line 21

DNo

1a Is the organization an agent, trustee, custodian or other 1ntermed1aryfor contnbut1ons or other assets not included
on Fonm990, Part X?

DNo

DYes

b If 'Yes,' explain the arrangement 1nPart XIV and complete the following table:
Amount
c Beginning balance

1c

d Additions dunng the year

1d

e D1stnbut1onsduring the year

1e
1f

Ending balance
2a Did the organization include an amount on Form 990, Part X, line 21?
b If 'Yes ' exola1nthe arranqement 1nPart XIV.
I Part V I Endowment Funds. Complete 1fthe organization answered "Yes" to Fonm990, Part IV, line 10.
1a Beginning of year balance
b Contributions
c Net investment earnings, gains, and losses

la) Current vear

lb) Pnor vear

117,343.

117,494.

587.

LJYes

LJNo

lcl Twoyearsback (di Threeyearsback (el Fouryearsback

I
I

<151.~

I
I

d Grants or scholarships
e Other expenditures for fac11it1es

and programs
Administrative expenses
g End of year balance

117,930.

117,343.

Provide the estimated percentage of the year end balance held as:
%
a Board designated or quasi-endowment ~
b Penmanentendowment ~
100 , 00
%
c Tenmendowment ~ ________
%

3a Are there endowment funds not 1nthe possession of the organization that are held and administered for the organization
by:

(i) unrelated organizations

(ii) related organizations
b If "Yes" to 3a(n),are the related organizations listed as required on Schedule R?
4 Descnbe1n Part XIV th e 1nt ended uses of th e oraanizat ion s end owment tund s.
Part VI Investments - Land, Buildings, and Equipment. See Fonm990, Part x. 11ne1o.

Yes
3alil
3aliil
3b

No

x
x

Description of investment

(a) Cost or other

basis (investment)

(b) Cost or other

basis (other)

(d) Book value

(c) Accumulated
deprec1at1on

1a Land
b Buildings

125,000.
1,478,686.

c Leasehold improvements
d Equipment

125,000.
908,613.

0.
570,073.
0.

e Other
Total. Add lines 1a throuah 1e. (Column (di must eaual Form 990 Part X column (BJ, /me 1O(c)J

570,073.

Schedule D (Form 990) 2009

932052
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I ns t'ti u t e f or H umane Std'u ies

Schedule D (Form 990) 2009

I Part' VII I Investments - Other Securities.

See Fonn 990, Part

(a) Description of secunty or category

(1nclud1ngname of security)

94 - 1623852

Page

x. hne 12.
(c) Method of valuation:
Cost or end-of-year market value

(b) Book value

F1nanc1aldenvat1ves
Closely-held equity interests
Other

Total. !Col lb\ must eaualForm 990, Part X. col !Bl lme 12.\ ~

I Part VIII I Investments - Program Related.

See Fonn 990 Part

x. line 13.
(c) Method of valuation:
Cost or end-of-year market value

(b) Book value

(a) Description of investment type

Total. (Col (bl must eaualForm 990 Part X col (Bl lme 13.l ~

I Part

IX I Other Assets.

See Fonn 990, Part X, hne 15.

(a) Description

(b) Book value

....

Total. (Column (b) must eaua/ Form 990 Part X col (B) /me 15 J

I Part X I Other Liabilities.

See Fonn 990, Part

(a) Description of hab1hty

1.

x, hne 25.
(b)Amount

Federal income taxes

22,283.
34,939.

Gift annuities
Deferred
rent

57,222.
~
2. FIN 48 Footnote. In Part XIV, provide the text of the footnote to the organization's f1nanc1alstatements that reports the organizat1on's l1ab1htyfor
Total. (Column (b) must equal Form 990, Part X, col (B) /me 25.)
uncertain tax pos1t1onsunder FIN 48.
932053
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Schedule D (Form 990) 2009

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Institute

Schedule D (Form 990) 2009

I Part' XI I Reconciliation

f or

94 - 1 623852

Humane Stu d'ies

Total revenue (Fenn 990, Part VIII, column (A), line 12)

Total expenses (Form 990, Part IX, column (A), line 25)

Excess or (deficit) for the year. Subtract line 2 from line 1

Net unrealized gains (losses) on investments

5
6
7

Donated services and use of fac1l1t1es

Pnor penod adjustments

5
6
7

Other (Descnbe in Part XIV.)

Total adjustments (net). Add lines 4 through 8

Excess or (deficit) for the vear oer audited f1nanc1alstatements. Combine lines 3 and 9

10

Investment expenses

10

Page4

of Change in Net Assets from Form 990 to Audited Financial Statements

6,991,141.
7,022,506.
<31,365.
32,098.

>

32,098.
733.

I Part XII I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1

Total revenue, gains, and other support per audited f1nanc1alstatements

Amounts included on line 1 but not on Form 990, Part VIII, line 12:

a Net unrealized gains on investments

2a

b Donated services and use of fac1l1ties

2b

c Recoveries of prior year grants

2c

d Other (Descnbe 1nPart XIV.)

2d

32,098.

2e

e Add lines 2a through 2d

3

7,023,239.

Subtract line 2e from line 1

32,098.
6,991,141.

Amounts included on Fenn 990, Part VIII, line 12, but not on line 1:

I 4a I

a Investment expenses not included on Form 990, Part VIII, line 7b

4b

b Other (Descnbe 1nPart XIV.)

4c
5

c Add Imes 4a and 4b

Total revenue. Add Imes 3 and 4c. rTh1smust eaual Form 990 Part I, /me 12 I

0.
6,991,141.

I Part XIIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1

Total expenses and losses per audited f1nanc1alstatements

Amounts included on line 1 but not on Form 990, Part IX, line 25:

a Donated services and use of fac11it1es

2a

b Prior year adjustments

2b

c Other losses

2c

d Other (Descnbe 1nPart XIV.)

2d

0.

2e

e Add Imes 2a through 2d

3

Subtract line 2e from line 1

Amounts included on Fenn 990, Part IX, line 25, but not on line 1:

7,022,506.

4c
5

7,022,506.

I 4a I

a Investment expenses not included on Form 990, Part VIII, line 7b

b Other (Descnbe 1nPart XIV.)

4b

c Add lines 4a and 4b

7,022,506.

Total exoenses. Add lines 3 and 4c. (This must eaua/ Form 990 Part I /me 18.)

0.

I Part XIVI Supplemental Information

Complete this part to provide the descnpt1ons required for Part II, lines 3, 5, and 9; Part Ill, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part
X, line 2; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any add1t1onal1nformat1on.

Schedule D (Form 990) 2009

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Schedule F

OMB No 1545-0047

Statement of Activities Outside the United States

(Form 990)

2009

.....Complete If the organization answered "Yes" to Form 990,

Part IV, line 14b, 15, or 16.
.....Attach to Form 990. .....See separate instructions.

Department of the Treasury

Internal RevenueService

Name of the organization

Open to Public
Inspection
Employer identification

Institute
for Humane Studies
I Part I I General Information on Activities Outside the United States.

number

94-1623852
Complete 1fthe organization answered 'Yes'

to Form 990, Part IV line 14b.

1

For grantmakers. Does the organization maintain records to substantiate the amount of the grants or assistance, the

[X]

grantees' elig1b11ity
for the grants or assistance, and the selection cnteria used to award the grants or assistance?

Yes

For grantmakers. Describe 1nPart IV the organization's procedures for monitoring the use of grant funds outside the United States.

Act1v1t1esoer Rea1on.(Use Schedule F-1 (Form 990) if add1t1onalsoace 1sneeded.)

(a) Region

(c) Number of
employees or
agents 1n
region

(b) Number of
offices
1nthe region

Australia

Europe

(e) If act1v1tylisted 1n(d)

1sa program service,
describe spec1f1ctype
of serv1ce(s)1nregion

(d) Act1v1t1esconducted 1nregion

(by type) (1.e.,fundra1s1ng,
program services, grants to
rec1p1entslocated 1nthe region)

Grants
0 located

to recipients
in region.

Grants are made to

pursuing
students
academic degrees.

Grants
0 located

to recipients
in region.

Grants are made to

pursuing
students
academic degrees.

.....

0
0
Totals
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

(f) Total
expenditures
for region

4,000.

55,000

739466

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for

59,000.
Schedule F (Form 990) 2009

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94-1623852
Institute
for Humane Studies
Schedule F (Form 990) 2009
Part II I Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered 'Yes" to Form 990, Part IV, hne 15, for any
rec1p1entwho received more than $5,000. Check this box 1fno one rec1p1entreceived more than $5,000
---

----------

1
(a) Name of organization

2
3

,.

- -

..

---

Paoe2

.....
o

(b) IRScode section

and EIN(11applicable)

(c) Region

(d) Purpose of

(e)Amount

(f} Manner of

of cash grant cash disbursement

grant

(g) Amount of
non-cash
assistance

(h) Description
of non-cash
assistance

(i) Method of
~aluat1on (book, FMV,
appraisal, other)

Enter total number of rec1p1entorganizations hsted above that are recognized as charities by the foreign country, recognized as tax-exempt by
the IRS, or for which the grantee or counsel has provided a section 501 (c)(3) equ1valency letter

.....

Enter total number of other organizations or entities

Schedule F (Form 990) 2009

932072
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ScheduleF(Form990)2009

Institute

IPart Ill I Grants and Other Assistance

for

Humane Studies

94-1623852

Page3

to Individuals Outside the United States. Complete if the organization answered 'Yes" to Form 990, Part IV, line 16.

Use Schedule F1 (Form 990 If addrt1onalspace 1sneeded.

(c) Number of
{b) Region
(a) Type of grant or assistance
rec1p1ents

Graduate

Fellowships

l'\ustralia

Graduate

Fellowships

E:urope

(e) Manner of
cash disbursement

{d) Amount of
cash grant

(f) Amount of

non-cash
assistance

4,000.

Check

0.

17

55,000.

Check

0.

(g) Descnpt1on of
non-cash assistance

{h) Method of
valuation
(book, FMV,
appraisal, other)

Schedule F (Form 990) 2009

932073
02-01-10

24

Schedule F Form 990 2009

Institute

for

94-1623852

Humane Studies

~e4

lljar.1'.111'1
Supplemental Information
Complete this part to provide the 1nformat1onrequired 1nPart I, hne 2, and any add1t1onalinformation.

Schedule

F,

degrees.
submit
funds

I,

Line

2: Grants

In addition

to

substantial

proof
are

Part

of

being

enrollment
used

for

in

are

application

their

qualified

made to

institutions
educational

students
materials,
to

academic

students

substantiate

must

that

expenses.

Schedule F (Form 990) 2009

932074 02-01-10

12150113

pursuing

739466

IHS

2009.04020

25
Institute

for

Humane Studie

IHS~~l

SCHEDULE I
(Form 990)

Department of the Treasury

OMB No 1545-0047

Grants and Other Assistance to Organizations,

Governments, and Individuals in the United States

2009-

Complete if the organization answered "Yes" on Form 990, Part IV, line 21 or 22.
~ Attach to Form 990.

Internal Revenue Service

Employer identification

Name of the organization

I Part I I General
1

Institute

for

Humane Studies

Information on Grants and Assistance

number

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' ehg1b1htyfor the grants or assistance, and the selection

(]gves

0No

Describe in Part IV the orqanizat1on's procedures for monrtonnq the use of qrant funds 1nthe United States

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete If the organization answered 'Yes" to Form 990, Part IV, hne 21, for any
..............r' ................................................

.......................

--,---

1 (a) Name and address of organization

or government

George Mason University

4400 University
Drive
Fairfax,
VA 22030

_,,

..........,,

(b) EIN

54-0836354

...........

__

,,

......................

--"'

(c) IRC section

1fapplicable

501(c)(3)

.....................................................................

(d) Amount of
cash grant

9,000.

, .............

---

..........................

(e) Amount of
non-cash
assistance

o.

------

(tJ Metnoa or
valuation (book,
FMV, appraisal,
other)

...........

---

..............

,u

.... ,, .....

(g) Description of
non-cash assistance

-----

In support
activities.

Enter total number of section 501 (c)(3) and government organizations

Enter total number of other organizations

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

932101 02-02-10

26

-----

(h) Purpose of grant

or assistance

2
LHA

94-1623852

cntena used to award the grants or assistance?

2

Open to Public
Inspection -

of educational

Schedule I (Form 990) 2009

Institute

for

Humane Studies

Schedulel(Form990)2009
l@llllj Grants and Other Assistance to Individuals in the United States. Complete If the organization answered "Yes" to Form 990, Part IV, hne 22
Use Part IV and Schedule 11(Form 990) 1fadd1t1onalspace 1sneeded.
(b) Number of
rec1p1ents

(a) Type of grant or assistance

Scholarship

MFA/Film

49

34,245.

0.

Scholarships

23,800.

0.

135

511,820.

0.

48

17,133,

0.

- Humane Studies

Conference

Fellowships

travel

1le.!.tl1mh
Suoolemental
Schedule

I,

Information.

Part

recipient.

course

enrollment.
required
which

932102 02-02-10

I,

Line

which

and contact
The rest
to document
funds

are

(e) Method of valuation

(book, FMV, appraisal, other)

Paae2

(f) Descnpt1on of non-cash assistance

Comolete this oart to orov1de the information reauired in Part I, line 2, and anv other additional information.

2: George

Mason University

The organizational

catalogue,

offered,

for

(d} Amount of noncash assistance

- KSFP

Scholarship

grant

(c) Amount of
cash grant

94-1623852

indicates

with

the

of the
their

grant
that

the

is

is monitored
supported

De12_~;tment of Economics
grants

actual

are

an organizational
via

course

is

to identify

to individuals,

expenses

GMU's online

and participation

and they

in fact
course
are

in programs

awarded.

27

Schedule I (Form 990) 2009

Compensation Information

SCHEDULEJ
(Form 990)

OMB No 1545-0047

Department of the Treasury

Internal Revenue Service

Name of the organization

I Part I I

2009

For certain Officers, Directors, Trustees, Key Employees, and Highest

Compensated Employees
~ Complete if the organization answered "Yes" to Form 990,
Part IV, line 23.
~ Attach to Form 990.
.....See seoarate instructions.

Open to Public
Inspection
Employer identification

Institute

for

Humane Studies

Questions Regarding Compensation

number

94-1623852
Yes

No

1a Check the appropnate box(es) 1fthe organization provided any of the following to or for a person listed 1nForm 990,
Part VII, Section A, line 1a. Complete Part Ill to provide any relevant 1nformat1onregarding these Items.

D
D
D
D

D
D
D
D

First-class or charter travel

Travel for companions
Tax 1ndemnificat1onand gross-up payments
D1scret1onaryspending account

Housing allowance or residence for personal use

Payments for business use of personal residence
Health or social club dues or init1at1onfees
Personal services (e.g., maid, chauffeur, chef)

b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or
reimbursement or prov1s1onof all of the expenses described above? If "No," complete Part Ill to explain
2

1b

Did the organization require substantiation prior to re1mburs1ngor allowing expenses incurred by all officers, directors,

trustees, and the CEO/Executive Director, regarding the Items checked 1nline 1a?
3

Indicate which, 1fany, of the following the organization uses to establish the compensation of the organization's
CEO/Executive Director. Check all that apply.

00 Compensation committee
D Independent compensation
[XJ
4

D Written employment contract

00 Compensation survey or study

consultant

[XJ Approval

Form 990 of other organizations

by the board or compensation committee

During the year, did any person listed 1nForm 990, Part VII, Section A, line 1a, with respect to the filing
organization or a related organization:

4a---y

a Receive a severance payment or change-of-control payment?

b Part1c1pate1n,or receive payment from, a supplemental nonqual1f1edretirement plan?

4b

c Part1c1pate1n,or receive payment from, an equity-based compensation arrangement?

4c

If 'Yes to any of lines 4ac, list the persons and provide the applicable amounts for each item 1nPart Ill.
Only section 501(c)(3) and 501(c)(4) organizations
5

must complete lines 5-9.

____!

For persons listed 1nForm 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the revenues of:

a The organization?

Sa

b Any related organization?

Sb

6a

__J

If 'Yes' to line Sa or Sb, describe in Part Ill.

6

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the net earnings of.

a The organization?

6b

b Any related organization?

If 'Yes' to line 6a or 6b, describe 1nPart Ill
7
8

Were any amounts reported 1nForm 990, Part VII, paid or accrued pursuant to a contract that was subJect to the
1nlt1alcontract exception descnbed 1nRegs. section S3.49S84(a)(3)? If 'Yes,' descnbe 1nPart Ill

_J

For persons listed 1nForm 990, Part VII, Section A, line 1a, did the organization provide any nonf1xed payments
not described 1nlines Sand 6? If "Yes,' descnbe 1nPart Ill

__

If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure descnbed 1n

Reaulat1ons section S3.49S86(c\?

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule J (Form 990) 2009

932111
02-02-10

12150113

739466

IHS

2009,04020

28
Institute

for

Humane Studie

IHS~~l

..
Schedule J (Form 990) 2009
Part II I Officers, Directors,

Institute

for

Trustees, Key Employees,

Humane

94-1623852

Studies

and Highest Compensated

Paoe2

Employees. Use Schedule J-1 1f additional space 1sneeded

For each 1nd1v1dualwhose compensation must be reported m Schedule J, report compensation from the organization on row (0 and from related orgarnzat1ons, descnbed m the 1nstruct1ons, on row (11).
Do not ltst any md1v1dualsthat are not listed on Form 990, Part VII.
Note. The sum of columns (B)(Q-(1i1)
must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a
(8) Breakdown of W-2 and/or 1099-MISC compensation

(i)

Marty

Zupan

(ii)

Ronald

c.

(ii)

(i)

Thevenot

(ii) Bonus &

incentive
compensation

(i) Base
compensation

(A)Name

150,000.

(iii) Other
reportable
compensation

o.
o.
o.
o.

65,000.
0.

110,000.

0.
33,000.

0.

0.

(C)
Retirement and
other deferred
compensation

0.

o.
o.
o.

(D)
Nontaxable
benefits

4,513.
0.
10,030.
0.

(E)
Total of columns
(B)(Q(D)

219,513.
0.
153,030.
0.

(F)
Compensation
reported m prior
Form 990 or
Form990-EZ

0.
0.
0.

o.

(i)
(ii)

(i)
(ii)
(i)
(ii)
(i)
(ii)

(i)
(ii)
(i)
(ii)
(i)

Iii)
(i)
(ii)
(i)
(ii)

(i)
(ii)
(i)
(ii)
(i)
(ii)

(i)

(iii
(i)
(ii)

Schedule J (Form 990) 2009

932112 02-02-10

29

Noncash Contributions

SCHEDULE M
(For'm 990)

~ Complete if the organizations

Department
of theTreasury
Internal
Revenue
Service

OMB No 1545-0047

2009

answered "Yes" on Form

990, Part IV, lines

29or 30.

~ Attach to Form 990.

Name of the organization

I Part I I

Open to Public
Inspection

Employer identification

Institute

for

Humane Studies

number

94-1623852

Types of Property
(a)
Check 1f
applicable

Art - Works of art

Art - H1stoncal treasures

Art - Fractional interests

Books and publ1cat1ons

Clothing and household goods

Cars and other vehicles

Boats and planes

Intellectual property

Secunt1es - Publicly traded

10

Secunt1es - Closely held stock

11

Secunties - Partnership, LLC, or

(c)
Revenues reported on
Form 990, Part VIII, line 1g

(b)
Number of
contnbut1ons

i:i'a1r market

54,149.

(d)
Method of determining
revenues

value

trust interests
12

Secunt1es - Miscellaneous

13

Qualified conservation contnbut1on -

14

Qualified conservation contnbut1on - Other

H1stonc structures
15

Real estate - Res1dent1al

16

Real estate - Commercial

17

Real estate - Other

18

Collectibles

19

Food inventory

20

Drugs and medical supplies

21

Taxidermy

22

H1stoncal artifacts

23

Scient1f1cspecimens

24

Archeological artifacts

25

Other

26

Other

(
(

27

Other

28

Other

)
)

29 Number of Forms 8283 received by the organization dunng the tax year for contnbut1ons
for which the organization completed Form 8283, Part IV, Donee Acknowledgment

1291
Yes

30a Dunng the year, did the organization receive by contnbut1on any property reported 1nPart I, lines 1-28 that rt must hold for
at least three years from the date of the 1nrt1alcontribution, and which 1snot required to be used for exempt purposes for

--

--

_J

-~

_J

30a

the entire holding period?

b If 'Yes,' descnbe the arrangement 1nPart II.
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31

-31

32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
32a

contnbut1ons?

No

x
x
x

b If "Yes," describe 1nPart II.

33 If the organization did not report revenues 1ncolumn (c) for a type of property for which column (a) 1schecked,
describe 1nPart II.
LHA

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions

for Form 990.

Schedule M (Form 990) 2009

932141
03-12-10

12150113

739466

IHS

2009.04020

30
Institute

for

Humane Studie

IHS~~l

'

OMB No 1545-0047

Supplemental Information to Form 990

SCHEDULEO
(Form990)

2009

Complete to provide information for responses to specific questions on

Form 990 or to provide any additional information.
.... Attach to Form 990.

Department of the Treasury

InternalRevenueService

Employer identification number

Name of the organization

Institute
Form 990,

Part

who maintain

in

Form 990,

Line

the

an interest

Student

I,

1,

highest
the

Part

for

Marketing

Description
standard

principles

III,

Line
- markets

introduces

new audiences

materials,

e-mails,

to

of Organization
of academic

of

4d,

94-1623852

Humane Studies

the

Other
the

Institute's

the

ideas

websites,

excellence

classical

Program

and who share

liberal

tradition.

Services:
programs

of

direct

Mission:

liberty

mail,

to

students

through

printed

networking,

and

and paid

advertisements.
Expenses$

Public
the

including

456661.

Affairs

efforts

network

- seeks
of

of

the

Form 990,

Part

President

of Koch Industries,

Koch Industries,

Form 990,

review

VI,

in

faculty,

and

communication

of$

O.

2: Richard

Inc.

O.

supporters
that

about

develops

liberty.

grants

A, line

Section

accountants

prior

Form 990,

Section

Revenue$

Fink

Charles

O.

Revenue$

is

Executive

G. Koch is

Vice

Chairman

and CEO of

Inc.

Part

independent

and build

including

O.

of$

alumni,

interested

413404.

VI,

inform

Institute

individuals

Expenses$

to

grants

Part

to

B, line
and

11:

provided

to

Draft
the

990 is
Vice

prepared

Chairman

by the
of

the

Board

for

filing.

VI,

contemporaneously

Section
with

any

B, Line

12c:

potential

Disclosure

is

required

conflicts.

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule O (Form 990) 2009

932211
02-03-10

12150113

739466

!HS

2009.04020

31
Institute

for

Humane Studie

IHS~~l

(Form990)

Name of the organization

Part

Executive

Committee

-op-en-to-Publlc1
Inspection

Employer identification number

Institute

the

2009

Complete to provide information for responses to specific questions on

Form 990 or to provide any additional information.
.... Attach to Form 990.

Department of the Treasury

Internal Revenue Service

Form 990,

OMB No 1545-0047

Supplemental Information to Form 990

SCH.EDULEO

VI,

for

Section

Committee

with

B, Line

of the

comparability

compensation.

The Chairman

Directors

communicates

Committee

on officer

Form 990,

Part

VI,

Humane Studies

94-1623852

15: Compensation

Board of Directors.

for

Management

data

to consider

in their

of the

Executive

Commitee

to Management

in writing

officers

with

the

set

provides

review
of the

is

by
the

of
Board of

decisions

of the

compensation.

Line

17, List

of States

receiving

copy of Form 990:

AK,AR,AZ,CA,CO,CT,DC,DE,FL,GA,HI,IA,ID,IL,IN,KS,KY,LA,MA,MD,ME,MI,MN,MO,MS
MT,ND,NE,NH,NJ,NM,NV,NY,0H,0K,0R,PA,RI,SC,SD,TN,TX,UT,VA,VT,WA,WY

Form 990,

Part

statements

VI,

Section

and governing

deemed to have bona fide

of the

Part

XI, Line

The Organization's

This

19: The Institute's

documents
business

are

available

purpose

financial

upon request

which

advances

the

to those
exempt purpose

organization.

Form 990,

oversight

C, Line

Board

of the

process

is

audit,
consistent

2c
of Directors
including
with

assumes

selection
prior

responsibility
of independent

for
accountant.

years.

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule O (Form 990) 2009

932211
02-03-10

12150113

739466 !HS

2009.04020

32
Institute

for

Humane Studie

IHS~~l