Form

990

Department
of theTreasury
InternalRevenue
Service

!,.lnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation)
~

D
D
D
D
D
D

2012 and endina

Check11applicable c Nameof organizationThe Institute for Llbertv
DoingBusinessAs
Addresschange
Numberand street(or P O box 1fmall 1snot deliveredto streetaddress)
Room/suite
Namechange
Initialreturn

Open

to Public

Inspection

, 20
D Employeridentification number
20-2641983
E Telephonenumber

Terminated

~@12

The organization may have to use a copy of this return to satisfy state reporting requirements

A For the 2012 calendar vear. or tax vear beainnina

B

OMBNo 1545-0047

Return of Organization Exempt From Income Tax

1250 Connecticut Ave, NW, Suite 200

City, town or post office, state, and ZIP code

202-261-6592
G Grossreceipts$
440,017
foraffiliates?
0 Yes [Z] No
H(a)Isthisagroupreturn

Amendedreturn
Washinaton DC 20036
Applicationpending F Nameand addressof principalofficer

Andrew Lanaer - Same as above

H(b)Are all affiliatesincluded? 0Yes 0No
If "No." attacha list (see1nstruct1ons)
Tax-exemptstatus
[Z] 501(c)( 4 ) "' (insertno) 0 4947(al!1lor 0521
501(cH3l
Website:~
H(c) Groupexemptionnumber ~
htto //www inst1tuteforl1bertv oral
Formof organization
[Z] CorporationO Trust O Assoc1at1on
O Other~
L Yearof formation
M Stateof legaldomicile
DC
2008
Summary

J
K

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m
1

QI

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Ill
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Briefly describe the organization's

m1ss1on or most significant activities:

-- -- ------------- --- ------- -- - -- --------- -- -------- --- -- ----- - -- Defend the r~hts_ of ind1v1duals_to pursue the American dream 1~ect1n_gthe _perspective of small_businesses, ___________________________

--

_and the working_ fam1l1es_thatde_pend on them. into the_publ1c_pollc_ydebate---------------------------------------------------------------------

...
QI

2
3
4
5
6
7a
b

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Check this box

.,..0 1f the

organization

d1scont1nued its operations

Number of voting members of the governing

Number of independent

or disposed

of more than 25% of its net assets

3
4

5
6
7a
7b

body (Part VI, line 1a)

voting members of the governing body (Part VI, line 1b)

Total number of 1nd1v1duals employed in calendar year 2012 (Part V, line 2a)
Total number of volunteers (estimate 1f necessary)
Total unrelated business revenue from Part VIII, column (C}, ltne 12
Net unrelated business taxable income from Form 990-T, line 34

2
0
0
0

Prior Year

8
9
10
0::
11
12
13
14
IJ)
15
QI
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c 16a
QI
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w 17
18
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...22

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lillllll

Contributions

and grants (Part VIII, line 1h) .

Current Year

297,000

440,017

297,000

440,017

Program service revenue (Part VIII, line 2g)

Investment income (Part VIII, column (A}, Imes 3, 4, and 7d)
Other revenue (Part VIII, column (A}, lines 5, 6d, 8c, 9c, 1Oc, and 11 e)
Total revenue-add
Imes 8 through 11 (must equal Part VIII, column (A), line 12)
Grants and similar amounts paid (Part IX, column (A), lines 1-3) .

35,000

Benefits paid to or for members (Part IX, column (A), line 4)

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)
Professional fundra1s1ng fees (Part IX, column (A), line 11 e)
Total fundra1smg expenses (Part IX, column (D}, hne 25) .,..

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

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r~;
~ }'\:yi,:,
::-r~~\~~~x~\~

12,005
Beg1nmng
of CurrentYear

~
290,566
438,641
1,376
End of Year

3,520

4,896

3,520

4,896

:~ " f' $";

Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24e)

175,138

Total expenses. Add lines 13-17 (must eq ratf>art IX,_cglul!'n (At line '25)

284,995

Revenue less expenses.

Subtract

ltne 18 f om

11r5{1z_
l_,;t::j V ~ n

0
Total assets (Part X, line 16)
Total l1abil1ties (Part X, hne 26)
Net assets or fund balances. Subtract
Signature

Block

113,075

109,862

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line 21
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Underp enalt1es
of periury, I declarethat I haveexaminedth,s return,1nc1uain
g accomp anying sclieaules'fnd statements,and to the best of my knowledg e and belief,1t1s
true,correct,and complete Declarationof preparer(o er than officer)1sbasedon all informationof which preparerhasany knowledge

JJ,
Date

Sign
Here
Typeor print nameand title
Paid

Pnntffype preparer'sname

P~'s

s1gnatu;r

Date

Check [Z] 11 PTIN

Preparer~H~o~w~a~rQd~S~c~kQo~ln~1k~C~P~A!..._~~~~~_c~::....:::::~~~=-~::::::::~..::'.'.'.:....:~~==-~~J_~i11_!_~/Li..!,J'.....,t~s~e:1f-~e~m~p~10~ye=d'..J___!P~0

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Firm'saddress ~ 11646 N 129th Wa Scottsdale.AZ 85259
602-524-0974
May the IRS discuss this return with the preparer shown above? (see instructions)
[Z]Yes O No

For Paperwork Reduction Act Notice, see the separate instructions.

Cat No 11282Y

Page2

Form 990 (2012)

1@1j(i
1

St~tement of Program Service Accomplishments

Check if Schedule O contains a response to any question in this Part Ill
Briefly describe the organization's mission:
Defend_the _n.9hts_of 1nd1v1duals_to pursue the Amen can dream ll"!JeCt1n.9_the
perspective

.o

of small_ businesses, ________________________________

_

_and the working_ fam1l1es_that de_pend on them. into the_[>ubl1cpol1c_ydebate--------------------------------------------------------------------------

4a

Did the organization undertake any significant program services during the year which were not listed on the
prior Form 990 or 990-EZ? . . .
. . . . .
. . . . . .
. . . .

O Yes 0

No

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

Did the organization cease conducting, or make significant changes m how 1t conducts, any program
services? . .
. . . .
. . . . .
0 Yes 0 No
If "Yes," describe these changes on Schedule 0.
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.
(Code: ---------------) (Expenses $ ____________
289,615 including grants of $ ----------------35.000 ) (Revenue $ -----------------------En_gag_ed
in ana!,ys1s of and advocacy on publ1c_pol1cy issues and_their impacts on small_business

and entrepreneurshi[> ------------------

4b

(Code:---------------) (Expenses $ ----------------------including grants of $ ------------------------) (Revenue $ ------------------------

4c

(Code:---------------) (Expenses $ ---------------------- including grants of $ ------------------------ ) (Revenue $ ------------------------

4d Other program services (Describe m Schedule 0.)

4e

(Expenses $
including grants of$
Total program service expenses ~

) (Revenue$
289.615
Form

990 (2012)

..

Page3

Form 990 (2012)

l!A

CHecklist of Required Schedules

Yes

complete Schedule A .

2
3
4
5

Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?

Did the organization engage in direct or indirect political campaign activities on behalf of or ,n oppos1t1onto
candidates for public office? If "Yes," complete Schedule C, Part I
Section 501 (c)(3) organizations. Did the organization engage in lobbying act1v1t1es,or have a section 501 (h)
election in effect during the tax year? If "Yes," complete Schedule C, Part JI

7
8
9

,/

1
2

,/

,/

3
4

Is the organization a section 501 (c)(4), 501 (c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part Ill .

No

Is the organization described 1n section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in 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 JI
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"

,/

./

./

complete Schedule D, Part Ill

./

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a
custodian for amounts not listed ,n Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If "Yes," complete Schedule D, Part IV .

./

10

Did the organization, directly or through a related organization, hold assets in 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.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 1O? If "Yes,"
complete Schedule D, Part VI

10

'_1
'

'

./

l1J

L..;.r

11a

./

11b

./

11c

./

11d
11e
e Did the organization report an amount for other liab11it1es
in Part X, line 25? If "Yes," complete Schedule D, Part X
f Did the organization'sseparate or consolidated f1nanc1al
statementsfor the tax year include a footnote that addresses
under FIN 48 (ASC740)?If "Yes," complete Schedule 0, Part X
the organization'sliabilityfor uncertaintax pos1t1ons
11f
12a Did the organization obtain separate, independent audited f1nanc1alstatements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
12a
b Was the organizationincluded 1nconsolidated,independentaudited financialstatementsfor the tax year? If "Yes,"and tf
the organizationanswered "No" to ltne 12a, then completing Schedule D, Parts XI and XII is opt,onal
12b
13
13
Is the organization a school described in section 170(b)(1)(A)(i1)?If "Yes," complete Schedule E
14a Did the organization maintain an office, employees, or agents outside of the United States?
14a
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activ1t1esoutside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.
14b
15
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, Parts II and IV .
15
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance
to 1nd1vidualslocated outside the United States? If "Yes," complete Schedule F, Parts /JIand IV
16
Did the organization report a total of more than $15,000 of expenses for professional fundra,smg services on
17
Part IX, column (A), Imes 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)
17
18
Did the organization report more than $15,000 total of fundra1smg event gross income and contributions on
Part VIII, lines 1c and Ba? If "Yes," complete Schedule G, Part II .
18
Did the organization report more than $15,000 of gross income from gaming activ1t1eson Part VIII, line 9a?
19
If "Yes," complete Schedule G, Part Ill
19
If "Yes," complete Schedule H .
20a Did the organization operate one or more hospital fac11it1es?
20a
b If "Yes" to line 20a, did the orQanizat1onattach a copy of its audited financial statements to this return?
20b

./
./

b Did the organization report an amount for investments-other securities in Part X, line 12 that 1s5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
c Did the organization report an amount for investments-program related in Part X, line 13 that ,s 5% or more
of ,ts total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
d Did the organization report an amount for other assets in Part X, line 15 that 1s5% or more of its total assets
reported m Part X, line 16? If "Yes," complete Schedule D, Part IX

Form

./
./

./
./
./
./
./

./
./

./
./
./
990 (2012)

Page4

Form 990 (2012)

Ch'ecklist of Required Schedules (continued)

Yes

21

Did the organization report more than $5,000 of grants and other assistance to any government or organization
in the United States on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States
on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and Ill

22
23

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

Did the organization 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
through 24d and complete Schedule K. If "No," go to line 25 .

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? .
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?

d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? .
25a Section 501 (c)(3) and 501 (c)(4) organizations. Did the organization engage 1nan excess benefit transaction
with a disqualified person during the year? If "Yes," complete Schedule L, Part I

21

No

./

22

./

23

./

24a
24b

./

24c
24d
25a

./

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 .

25b

./

26

Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee,or
d1squalif1ed
personoutstandingas of the end of the organization'stax year?If "Yes," complete Schedule L, Part II .

26

./

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 .
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, conditions, and exceptions):

27

./

28a

./

28b

./

28c
29

./
./

30

./

31

./

32

./

33

./

34

./
./

b Is the organization aware that it engaged in an excess benefit transaction with a d1squahf1edperson in a prior

28

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

c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV

29
30
31

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes," complete Schedule M
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I

32

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
complete Schedule N, Part II

33
34

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 .
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, Ill,
or IV, and Part V, /me 1

35a Did the organization have a controlled entity within the meaning of section 512(b)(13)?
b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a

35a

controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, /me 2 .

35b

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

37

38

36

Did the organization conduct more than 5% of its act1v1t1es

through an entity that 1snot a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,
Part VI .

37

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and
19? Note. All Form 990 filers are required to complete Schedule O .

38
Form

./

./
990

(2012)

Form 990 (2012)

N=Zffl11
Statements

Page

Check if Schedule O contains a response to any question 1nthis Part V

c
2a
b

3a
b
4a

b
Sa
b

c
6a

b
7
a

Enter the number reported in Box 3 of Form 1096. Enter -0- 1fnot applicable
1--~-~-+-----,-i~
Enter the number of Forms W-2G included 1nline 1a. Enter -0- if not applicable .
Did the organization comply with backup withholding rules for reportable payments to vendors and
reportable gaming (gambling) winnings to prrze winners?
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
Statements, filed for the calendar year ending with or within the year covered by this return
2a
1
'---'------i
If at least one 1sreported on line 2a, did the organizatron frle all required federal employment tax returns?
Note. If the sum of lines 1a and 2a 1sgreater than 250, you may be required to e-file (see instructions)
Did the organization have unrelated business gross income of $1,000 or more during the year?
If "Yes," has 1tfried a Form 990-T for this year? If "No," provide an explanation m Schedule O .
At any time during the calendar year, drd the organization have an interest in, or a signature or other authority
over, a financial account 1n a foreign country (such as a bank account, securities account, or other financial
account)? .
. . . .
. . . . . . . . . .
. . . .
If "Yes," enter the name of the foreign country: ..,.
See rnstruct1onsfor filing requrrementsfor Form TD F 90-22.1, Report of Foreign Bank and FrnancialAccounts.
Was the organization a party to a prohibited tax shelter transaction at any trme during the tax year? .
Did any taxable party notrfy the organizatron that rt was or is a party to a proh1brted tax shelter transaction?
If "Yes" to line 5a or 5b, drd the organizatron frle Form 8886-T? . . . .
Does the organizatron have annual gross receipts that are normally greater than $100,000, and drd the
organizatron solicrt any contrrbut1ons that were not tax deductible as charitable contributions? . .
If "Yes," did the organization include wrth every solic1tatron an express statement that such contrrbut1ons or
gifts were not tax deductrble? . .
. . . . . . . . .
Organizations that may receive deductible contributions under section 170(c).
Did the organrzation receive a payment in excess of $75 made partly as a contrrbutron and partly for goods
and services provided to the payor? .
. . . .

b
c

If "Yes," drd the organization notify the donor of the value of the goods or services provided? . .
Did the organization sell, exchange, or otherwise dispose of tangible personal property for whrch it was
required to file Form 8282? .
. . . . .

d
e
f
g
h

If "Yes," indrcate the number of Forms 8282 fried durrng the year
7d
Did the organizatron recerve any funds, directly or indrrectly, to pay premiums on a personal benefit contract?
Ord the organization, during the year, pay premiums, directly or indrrectly, on a personal benefrt contract? .
If the organrzatronrecerveda contrrbutronof qualrfiedrntellectualproperty,did the organizationfrle Form 8899 as required?
If the organizatronreceiveda contrrbutronof cars, boats,arrplanes,or othervehicles,drd the organrzationfile a Form1098-C?
Sponsoring organizations
maintaining
donor advised funds and section 509(a)(3) supporting
organizations. Did the supporting organization, or a donor advrsed fund maintained by a sponsoring
organizatron, have excess busrness holdrngs at any trme durrng the year?
Sponsoring organizations maintaining donor advised funds.
Did the organization make any taxable drstrrbutions under section 4966? .
Ord the organization make a drstribut1on to a donor, donor advisor, or related person?
Section 501 (c)(7) organizations. Enter:
10a
Initiation fees and capital contributions included on Part VIII, line 12
Gross recerpts, included on Form 990, Part VIII, line 12, for public use of club facrlitres
10b
Section 501 (c)(12) organizations. Enter:
Gross income from members or shareholders
11a
Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or recerved from them.) .
11b

9
a
b
10
a
b
11

a
b

.
Yes

1a
b

Regarding Other IRS Filings and Tax Compliance

No

i ~,
t~'.Mj

~ ~ :.
1c

./

_J

_'_.:___ -_

./
,.._ .. , ' , ~
_,. ''

2b

,-.:""J~

,.:.&.L__

3a
3b

./

4a

./

Sa
Sb
Sc
6a

./

6b

./

7b
7c

~g =...
".!

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1--7_e-+---+--,_7_f-+---+--1--7=g-+---+--,___---,-;,___---,
7h

__

'---'------l

12a
b
13
a
b
c
14a
b

Section 4947(a)(1) non-exempt charitable trusts. ls the organization filing Form 990 in lieu of Form 1041?
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
~1_2_b~------.\f~,
Section 501(c)(29) qualified nonprofit health insurance issuers.
Is the organizatron licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organizatron must report on Schedule 0.
Enter the amount of reserves the organizatron is required to maintain by the states in whrch
. . . . .
the organizatron 1slicensed to rssue qualifred health plans
13b
Enter the amount of reserves on hand
13c
Did the organization receive any payments for rndoor tanning servrces durrng the tax year?
If "Yes," has it fried a Form 720 to re ort these a ments? If "No," rov,de an ex lanation m Schedule O

12a

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1

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13a

14a
14b
Form

./
990 (2012)

Form 990 (2012)

Page

1@19.iGovernance, Management,

and Disclosure For each "Yes" response to lines 2 through lb below, and for a "No"
response to line Ba, Bb, or 1Ob below, descnbe the c/fcumstances, processes, or changes m Schedule 0. See instructions.
Check 1fSchedule O contains a response to any question in this Part VI

Section A. Governing Body and Management

Yes

1a

b
2
3
4
5
6
7a
b
8
a
b
9

Enter the number of voting members of the governing body at the end of the tax year .
1--1_a
____
If there are material differences m voting rights among members of the governing body, or
if the governing body delegated broad authority to an executive committee or similar
committee, explain m Schedule 0.

-'-l 4

Enter the number of voting members included in line 1a, above, who are independent
.__1_b
____
_2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with
any other officer, director, trustee, or key employee?
Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors, or trustees, or key employeesto a management company or other person?
Did the organizationmake any significant changesto its governingdocuments since the prior Form 990 was flied?
Did the organization become aware during the year of a significant d1vers1onof the organization's assets? .
Did the organization have members or stockholders?
Did the organization have members, stockholders, or other persons who had the power to elect or appoint
one or more members of the governing body?
Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?
Did the organization contemporaneously document the meetings held or written actions undertaken during
the year by the following:
The governing body?
Each committee with authority to act on behalf of the governing body?
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the organization's mailing address? If "Yes," provide the names and addresses m Schedule O .

''

No
,>

<-

'
,..,,

;,,
'

./

3
4
6

./
./
./
./

7a

./

./

7b
~

Sa
Sb

'' -~
./
./

./

Section B. Policies (This Section B requests information about poltctes not required by the Internal Revenue Code.)
Yes

10a
b
11a
b
12a
b
c
13
14
15
a
b
16a
b

Did the organization have local chapters, branches, or affiliates?

If "Yes," did the organization have written pol1c1esand procedures governing the activ1t1esof such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
Hasthe organizationprovideda completecopy of this Form990 to all membersof its governingbody beforefiling the form?
Describe in Schedule O the process, 1fany, used by the organization to review this Form 990.
Did the organization have a written conflict of interest policy? If "No," go to /me 13
Wereofficers,directors,or trustees,and key employeesrequiredto discloseannuallyintereststhat could givenseto conflicts?
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"
describe in Schedule O how this was done .
Did the organization have a written whistleblower policy?
Did the organization have a written document retention and destruction policy?
Did the process for determining compensation of the following persons include a review and approval by
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

10a

No

./

10b
11a ./
12a
12b

./

12c

The organization's CEO, Executive Director, or top management official

Other officers or key employees of the organization
It "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
Did the organization invest in, contribute assets to, or participate 1n a Joint venture or s1m1lararrangement
with a taxable entity during the year? .
If "Yes," did the organization follow a written policy or procedure requinng the organization to evaluate its
part1cipat1onin JOlntventure arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements?

16b

Section C. Disclosure
17
18

List the states with which a copy of this Form 990 is required to be filed ~
None
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.

D
19
20

Own website
D Another's website
0 Upon request D Other (exp/am in Schedule 0)
Describe in Schedule O whether (and 1f so, how), the organization made its governing documents, conflict of interest policy,
and financial statements available to the public during the tax year.
State the name, physical address, and telephone number of the person who possesses the books and records of the
organization:~

Andrew Langer 1250 Connecticut Ave NW Ste 200 Washington DC 20036

Form

990 (2012)

Form 990 (2012)

1:tfft,IN
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated

Page

Employees, and

Independent Contractors
Check if Schedule O contains a response to any question in this Part VII .
D
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the
organization's tax year.
List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter -0- in columns (D), (E), and (F) 1fno compensation was paid.
List all of the organization's current key employees, if any. 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, in the 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 in the following order: ind1v1dual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

Check this box 1fneither the organization nor any related organization compensated any current officer, director, or trustee.
(Cl
(A)

(B)

Name and Title

Average
hours per
week (list an,
hours for
related
organizations
below dotted
line)

Pos1t1on
(do not check more than one
box, unless person 1sboth an
officer and a director/trustee)

o~ :J

a. 9:, :5
(1) a.

:,
~

"c ~6
o~

~2

!!:.

'"

co
co

0
::l:
0
~

(1)

:J

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(1)
(1)

"' 2!!?.
co

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<DI

~;

<g.

mg

(E)

(F)

.,,

3-

"O

(D)

Reportable
Reportable
compensation
compensation from
from
related
the
orgarnzat1ons
organization
CN-2/1099-MISC)
r,N-2/1099-MISC)

"O

co

Estimated
amount of
other
compensation
from the
organization
and related
organizations

:J

"'
~

co

a.

_(1) Andrew Lang_er______________________________________

_
40

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

President and Director

_ (2) Jeri}' Ro.9ers_v1ce-Pres1dent Operations ______

_
_ (3) Christopher

20
-------------

./

./

./

./

105,000

./

15,000

./

./

Langer._Treasurer ___________________
_
1

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

./

_(4) Heather Huppman._ Secretal}' ---------------------

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

./

- (5) _______
-------------- ------ ----- ----- --- ------ ---. (6) ___
------ -------- ------ -------. ------- ------ ------ ---- (7) _-------- -------------- ------ -------- --- ------ --------- -

- (8) ___________
---------------------------------- (9) ____
------------------------------

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

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

(1O)____
---------------------------------------_-------____
_
(11)_____________
------------------------ -------- ------ --- ----(12)__--- -. - - ----_--_----- __----____
--.. ____
. ___
. ___
. __--__
(13)____________
---------------

_---------- ---

(14)_____
--------- ---------- ------- __----- _----- _--- -------- --Form

990 (2012)

Form 990 (2012)

~'JI

Page8

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(C)

(A)

(B)

Name and title

Average
hours per
week (hst an,
hours for
related
orgarnzat1ons
below dotted
lme)

Pos1t1on
(do not check more than one
box, unless person 1s both an
officer and a director/trustee)
o;,;; ro I
'T1
~:,
5" 0
c. Q.
:::;:5

CD C.

nc
-0>

~2

0-

!!'. n;,:

'<

5:,

3
"O
0

"'
CD 2
!!'.
(D

(D
(D

!!l

CD
11)

'<

CD
(D

3-

"O

cg.

~~

mg

(D)

(E)

(F)

Reportable
Reportable
compensation
compensation from
from
related
orgarnzat1ons
the
IY'/-2/1099-MISC)
orgarnzat1on
!!l IY'/-2/1099-MISC)

Estimated
amount of
other
compensation
from the
orgarnzat1on
and related
organizations

"O
(D

:,

"'

"'
c.

CD

( 15)__--_________
--_____
------______
--________________________
_

(16) --- -------------------- ------------- --- ----- --- -------- ___

(17)_______
--------__-----------_-----------___-----------_---_
( 18)__--_______
----_____
---- __--_______
--_____________________
_

-------------------------------(19) ________

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

--_--________
--_______
--___________________
_
(20) _____
--- ---____
(21 )_________________________________
--_______________________
_

(22)_---------------------------------------------------------(23) _____
--_-----_______
----______
----________
--______________
_
(24) ____________________
---___
--______________________________
_
(25) __________________________________________________________
_

1 b Sub-total .
c
d

120,000

Total from continuation sheets to Part VII, Section A

Total (add lines 1b and 1c) .

120,000

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of
reportable compensation from the organization ~ 1

Did the organization hst any former officer, director, or trustee, key employee, or highest compensated
employee on line 1a? If "Yes," complete Schedule J for such individual

,~4,: '
_...,_

For any ind1v1duallisted on hne 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
indtvtdual

''.J!

No

Yes

- -::...9

\.:.J
,/

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

-~"-

tJ

\f-:j

'',1 ,
~

,/

~-

"\,'~
':$

_____.u

12..J

,/
5
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax
year.
(A)
Name and business address

(B)

(C)
Compensation

Description of services

None

Total number of independent contractors (1nclud1ngbut not limited to those listed above) who
received more than $100,000 of compensation from the organization~
0

~ j
~,di1:..,!;Jr,,;(~
'11'

;,-;

).,,.,'

Form

990 (2012)

Form 990 (2012)

Page9

Utf#19Jii
Statement

of Revenue

Check if Schedule O contains a response to any question m this Part VIII.

....
Ill

Ill

c: c:
ra ::i
... 0

1a

~E

==...
Ill<

- ra

CJ
vi E

c: -

-o en
...
..c:
..

g
h

,
Noncash
contributions
includedin lines1a-lf $ _____________________
Total. Add lines 1a-1f .
.

Cl)

O c:

ra

::::,

c
d
e
f
g

a,

-~
a,

en
E
E!
c,

e
Cl.

3
4
5

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

b
c
d
7a

c:

..

(11)Personal

c
d

Gain or (loss) .
Net gain or (loss)

Ba

a;

'-------~-------!

____
~----.. ---1------"--1-------+-------+-------Net rental income or (;-lo_s_s.,_)
(11)Other
Grossamount
fromsalesof
(1)Secunt1es
assetsotherthaninventory 1--------+---------1
Lesscost or other basis
andsalesexpenses

...

Gross income from fundraismg

events (not 1nclud1ng$
of contributions reported on line 1c)
See Part IV, line 18

a:

...
QI

Gross rents
Less rental expenses
Rental income or (loss)

QI

.c:

~1

~;;~'.- ____

Income from investment of tax-exempt bond proceeds ..

Royalties .
. ..

6a

:::,

1__

t--------+---------l'--------+---------1'--------All other program service revenue .

Total. Add Imes 2a-2f .
.
0
Investment income (including dividends, interest,
and other similar amounts)
. ..

(1)Real

QI

440,017

t--B_u_s_in_e_ss_c_od_e_
______
1

2a

a:

Revenue
excluded from tax
under sections
512,513,or514

.._______
~-~---.----i-----~~~

a,

ca,
>
a,

(DI

0
0

Fundraising events
_1_c--+--------=-io
Related organizations
t--1_d
______
oc.,
Government grants (contnbut1ons) 1--1_e
______
o:...i
Allother contnbut1ons,gifts, grants,
ands1m1lar
amountsnotincludedabove.___..__
1f
440,017
__
___;....c..:;.:...::....c-=--1

::I

1a
1b

c
d
e
f

..0 ..

:s
O
c: ,::,

Federated campaigns
Membership dues

(C)
Unrelated
business
revenue

(B)
Related or
exempt
function
revenue

(A)
Total revenue

b
c
9a

c
10a
b
c

a 1--------l

Less: direct expenses

b '--------I
tf--E _J---"
g
Net income or {loss) from fundra1smg events
. ..
o l>.
r-------+----,--..,::.J'------"ii=!---...0...-,+-------1--------,
Gross income from gaming activ1t1es.
See Part IV, line 19
a

,,,

?i'Jl1~~-~

---1-~'-"'"""'-~-'-"---'"-'-''~'
h~

' (~ . .

-------1

, 0'1ti'. ,
Less: direct expenses
b '---------1
Net income or (loss) from gaming activities
. ..
.-------;---~;;.:--;:;;;;-t-;:,:,,:---;-c-,---:7--j-;-,-.,,.--,:--7--:--,:-;;:i--;--:--c-.-:---~,:;::;--a
Gross sales of inventory,
less
,-;.;,:;' ..,.. ," :
returns and allowances
a

..

Less: cost of goods sold

b '--------1'----"'---'-i.;__,_
Net income or (loss) from sales of inventory . .
Miscellaneous Revenue

~l~I--'_'
~'-----'~-'__.2

~!}

{,

-.t6 ;,

< X',

Business Code

11a

c
d
e
12

All other revenue

Total. Add lines 11a-11 d .
Total revenue. See instructions.

0
440,017
Form 990

-----

(2012)

Form 990 (2012)

Rfflif!I
Statement

Page

Section '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 to any question in this Part IX .
(A)
(B)
(D)
(C)
Do not include amounts reported on lines 6b, 7b,
Total expenses
Program service
Fundraising
Management and
Bb, 9b, and 10b of Part VIII.
expenses
general expenses
expenses

Grants and other assistanceto governmentsand

organizations
1nthe UnitedStates.SeePartIV,line21
Grants and other assistance to individuals in
the United States See Part IV, line 22

1
2

35,000

Compensationnot includedabove, to d1squal1f1ed

persons(as defined under section 4958(ry(1
)) and
personsdescribedin section 4958(c)(3)(8)

7
8

Other salaries and wages

Pensionplan accruals and contributions (include
section401(k)and 403(b)employercontributions)

Other employee benefits .

Payroll taxes .
Fees for services (non-employees):
Management
Legal
Accounting
Lobbying
Professional
fundra1s1ng
servicesSeePartIV,line 17
Investment management fees
Other(Ifline11g amountexceeds10%of line25,column
listline11g expenses
onSchedule
O)
(A)amount,

a
b

c
d

e
f

~,

'

..

.,.

..

"

' '

.'.
" '

-,_,{tis<~'~~~~-~
,.-}

... '
;~

...1

.-~J

-_

_f''.:,,'

105,000

105.000

0
0
0
0
8,075

8,075

0
8,150
8,255
0
0
0
164,950
24,667

12
13
14
15
16
17
18

Advertising and promotion

Office expenses
Information technology
Royalties
Occupancy
Travel
Payments of travel or entertainment expenses
for any federal, state, or local public officials

19
20
21
22
23
24

Conferences, conventions, and meetings

16,073
Interest
0
Payments to affthates .
0
Depreciation, depletion, and amortization
0
Insurance .
0
Other expenses. Itemize expenses not covered ':':i~<':::~~-lll;\\
~1~;
above(List miscellaneousexpensesin line 24e If
...,..,
,4
line 24e amount exceeds 10% of line 25, column ~- ,, "'
,,
., .
(A)amount,list line 24e expenseson ScheduleO ) ~),
v,

8,150
8.255

,,

..

'}fr;

164,950
24,667
17,225

0
0
2,322
48,925

2,322
48,925

~- ...
j

16,073

t-'\-}t'": ''9!":"
..,.
1r:.:'?::7,m(
l~i;{)\:,
)jz/:\;-':v:,i~flilJ.
- ,; -J?
,tr
'
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.>:-',,l~::s'~?}
. i''~<
f'

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\,

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.
~'

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',;;fl

:. "

::i,~

'

a -----------------------------------------------------------b

"j

"

',_ ,~-- '

+

0
0

Benefits paid to or for members

Compensation of current officers, directors,
trustees, and key employees

. 0

"

35,000

4
5

10
11

Grants and other assistance to governments,

organizations, and 1nd1v1dualsoutside the
United States See Part IV, lines 15 and 16 .

10

of Functional Expenses

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

c ------------- ------------- -- ------- --- ----------- -------- ---

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

e All other expenses

25
26

Total functional expenses.Add lines1 through24e

Joint costs. Complete this line only If the
organizationreported 1n column (8) Joint costs
from a combined educational campaign and
If
fundrais1n~solicitation. Check here ~ D
following OP 98-2 (ASC958-720)

438,641

289,615

149,026

Form

990

(2012)

Page 11

Form 990 (2012)

l@l,'I

Balance Sheet
Check if Schedule O contains a response to any question in this Part X

.o
(A)

(B)
End of year

Beginning of year

1
2
3
4
5

VI
QI

VI
VI
<(

7
8
9
10a
b
11
12
13
14
15
16
17
18
19
20
21

VI
QI

22

~
:Ei
Ill
:J 23
24
25

26
VI
QI

u
c

27
Ill
l:D 28
"C 29
c

ca

..
:::,

u.

0
VI
QI
VI
VI

<(

QI

30
31
32
33
34

Cash-non-interest-bearing
Savings and temporary cash investments
Pledges and grants receivable, net
Accounts receivable, net
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees.
Complete Part II of Schedule L

,,

'-'.-.,,

~,~&

', ',

Unrestricted net assets

Temporarily restricted net assets
Permanently restricted net assets .
Organizationsthat do not follow SFAS 117 (ASC958), check here ....
completelines 30 through 34.

'

"'

!;

Capital stock or trust principal, or current funds

Paid-in or capital surplus, or land, building, or equipment fund
Retained earnings, endowment, accumulated income, or other funds
Total net assets or fund balances .
Total liabilities and net assets/fund balances

-1

:~t,~
:..'it(,',,,:::;:,
.
,'";"
'
'.

z'"i~

..

-.~ii'
' : ,;,
' 'JiJ
:<:.,.

<

.:

'J ~(:"'"

10c
11
12
13
14
15
3,520 16
17
18
19
20
21

4,896

: ,,.-'!:.-.}:%
i-~- -~i::~1:~'
~-<jji-'
-~
,,fl'.~
~~~h.

t'>

~3*'''

,,,

, ,v

'

~V~.

~.,

"-

22
23
24

25
0 26

,.,
. \,~. ~- ,;J:ri'. ,.,.
.,

:,t} '.

':lt

- 1:-'<:':illi },j,/(

.., '

,'/

~...:.

~tt,v::

.,.'

. ' :\ ,r
,"'

3 520

and

,-,)

,
6
7
8
9

-:.~4.--~:~-~~;:b

~ '

Secured mortgages and notes payable to unrelated third parties

Unsecured notes and loans payable to unrelated third parties
Other liab1lit1es(including federal income tax, payables to related third
parties, and other liab1lit1esnot included on lines 17-24). Complete Part X
of Schedule D
and

,,

' '~ '

-~ ~,
-~----'
--~-~~;, ,~/~~~~'] -'""""'

10a
10b

',

~:.. '

.,

_.,_

':1

Total liabilities. Add lines 17 through 25

Organizations that follow SFAS 117 (ASC 958), check here ....
complete lines 27 through 29, and lines 33 and 34.

h,; /~

~-~

Less: accumulated deprec1at1on

Investments-publicly traded securities
Investments-other securities. See Part IV, line 11
Investments-program-related.
See Part IV, line 11
Intangible assets
Other assets. See Part IV, line 11
Total assets. Add lines 1 throuqh 15 (must equal line 34) .
Accounts payable and accrued expenses
Grants payable .
Deferred revenue
Tax-exempt bond liab1l1t1es
Escrow or custodial account liability. Complete Part IV of Schedule D .
Loans and other payables to current and former officers, directors,
trustees, key employees, highest compensated employees, and
disqualified persons. Complete Part II of Schedule L

4,896

,'

Loansand other receivablesfrom other d1squalif1ed

persons(as definedundersection
4958(ij(1)),
personsdescribedin section 4958(c)(3)(B),
and contributingemployersand
sponsonng organizations of section 501(c)(9) voluntary employees' beneficiary
-organizations(seeinstructions).CompletePart II of ScheduleL .
Notes and loans receivable, net
Inventories for sale or use
Prepaid expenses and deferred charges
Land, buildings, and equipment: cost or
other basis. Complete Part VI of Schedule D

1
2
3
4

3,520

'fill'

~ 4,,<.J:tf(_
..;

<1

1''
-\~ !!F"'
{,. < , ~

t:
-.-:,.i-~
::i&P--L~-::.....Ji\Jf}~
~',-::."'

27
28
29

4,896

Jtr:

,::.il ~'?---->~,:
~~'/
'.,_\k
l~~t;~
~.
'
'
,tf.

A'\

'

' .,

<A~

30
31
32
33
34
Form

990 (2012)

Page

Form 990 (2012)

l=Ztt4f.31
Reconciliation of Net Assets
Ch ec k I'f S c hedu Ie O contains a response to any question m t h'1s Part XI
Total revenue (must equal Part VIII, column (A), line 12) .
Total expenses (must equal Part IX, column (A), line 25)
Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) .
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments .
Other changes in net assets or fund balances (explain in Schedule 0)
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B))

2
3
4
5
6
7
8
9
10

Financial Statements
:F.Tii:~11

0
1

440.017
438,641
1,376
3,520
0
0
0
0
0

2
3
4
5
6
7
8
9
10

4,896

and Reporting

Check if Schedule O contains a response to any question in this Part XII .

' J'
Yes

Accounting method used to prepare the Form 990: 0 Cash D Accrual

O Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule 0.

--------

2a

Were the organization's financial statements compiled or reviewed by an independent accountant? . . .

If "Yes," check a box below to indicate whether the financial statements for the year were compiled or
reviewed on a separate basis, consolidated basis, or both:

O Separate basis

12

O Consolidated

basis

O Both

No

'

'

~---

consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant?

. . . .
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

./

O Separate basis
c

O Consolidated basis O Both consolidated and separate basis

If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight
of the audit, review, or compilation of its financial statements and selection of an independent accountant?

2b

If the organization changed either its oversight process or selection process during the tax year, explain in
Schedule 0.
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?
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits

2c

3a

1----,1------1--

3b
Form

990

(2012)

SCHEDULE I
(Form 990)
Department of the Treasury
Internal Revenue Service
ame of the organization

Grants and Other Assistance to Organizations,

Governments, and Individuals in the United States

OMS No 1545-0047

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

Open to Public
Inspection ~

~@12

Attach to Form 990.

Employer 1dent1f1cation number

The Institute for Libert

20-2641983

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' ehg1b1l1ty
for the grants or assistance, and
[ZJYes
the selection cntena used to award the grants or assistance?
Describe 1nPart IV the organization's procedures for monitoring the use of grant funds in the United States.

1:fljljl
1 (a) Name

D No

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the orgarnzatron answered "Yes" to Form 990,
Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(h) Purpose of grant
I (d) Amount of cash I (e) Amount of non- 1(1)Method of valuation
(g) Description of
(c) IRC section
and address of organization
I
(b) EIN
grant

1fapplicable

or government

cash assistance

(book, FMV, appraisal,

other)

or assistance

non-cash assistance

_ (1)_John Locke Foundation __________

_
200 West Morqan St,Ralet_gh,NC27601
56-1656943
_ (2)_ Frontiers of Freedom ______________
_

501C-3

7,500

Public Education

4094 MaJE?st1cLane, Suite 380

501C-4

17,500

0.

Public Education

54-2050093

_(3)_ Fa1rfax. V1rgm1a_22033____________

_
- (4) __-- ------------ -------- ---------- -----(5)

(6)

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

. (7) _____
----- -------------- ------------------. (8) _-------------------------- ---------------- (9) ___
------------------------- ------- -------(10)
- - - -

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

(11)
- --

--

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

(12) _____
--------------------------------------

2
3

Enter total number of section 501 (c)(3) and government organizations listed in the line 1 table
Enter total number of other organizations listed in the hne 1 table

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

....

....-----------------------------

Cat No 50055P

Schedule I (Form 990) (2012)

Page 2

Schedule I (Form 990) (2012)

@illi

Grants and Other Assistance to Individuals in the United States. Complete rt the organization answered "Yes" to Form 990, Part IV, line 22.
Part Ill can be duplicated if additional space is needed.
(a) Type of grant or assistance

(b) Number of
rec1p1ents

(c) Amount of
cash grant

(d) Amount of
non-cash assistance

(f) Description of non-cash assistance

(e) Method of valuation (book,

FMV, appraisal, other)

1
2

3
4

5
6

~~'
7

- .

.. .

..

..

"

''

"

'.

..

--

Ill

,. '

..

'

..

,nformatron.

,::ti_~_lnst1!!J.te_For_
L1berty maintains records in its corporate and accountin_g_records regarding_ the amounts _of grants_ made to_or.9anizat1ons. the status of those or9.anizat1ons,___________________
_
and the apJxoval of grants by the board of directors_ The_lnst1tute For Libert:_ydoes not monitor the_use of grant funds_once_g_rants_arcmade--------------------------------------------------------------

Schedule I (Form 990) (2012)

,
SCHEDULEO
(Form '990 or 990-EZ)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
1)1,,Attach

to Form 990 or 990-EZ.

Name of the organization

OMB No 1545-0047

~12
Open to Public
Inspection

Employer identification

The Institute for Libert

number

20-2641983

Part VI #11 - A draft of_the return_ has been circulated to_members of_the _governing_board------------------------------------------------------------------Part VI #19 - Upon written req_uestthe Or_garnzat1on's_governing_documents._confl1ct of interestJ>ol1cy and financial statements will ______________
_

____________________
_
be ma de av a I Iab Ie___________________________________________________________________________________________________________________

Part IX - Line 11g - Education_and advocacy services _provided _by field _consultants---------------------------------------------------------------------------

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat No 51056K

Schedule O (Form 990 or 990-EZ} {2012)