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,.

Form

Return of Organization

990

SEP

1 2008

and ending

AUG

B Check,r
PleaseC Name of organization
applicable useIRS

D~~~~s :~~:~; Institute


D

Name
change

ln1t1a,
return

type

for

Humane

Number and street (or PO box 1fma1l1snot deliveredto streetaddress) IRoom/suite

E Telephone number

703-993-4880
8 , 00 4 I 799
G Grossrece,pts
$
t-H=--(a-)-ls_t_h_lS...:.a...;.g...;.r_ou-p-re-tu_r_n_........_
_ __.c_;_~_:.._
for affiliates?

~~-----=-----~H~~a"~~~IOCl~~?oy~o~
\ ..... l1nsert no l D 49471all1l or
527

J Website:

00

Yes

IXJNo

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


Hlcl Grouo exemot1on number

Trust D

Assoc1at1on D

Other

I Part 11Summary
1

94-1623852

440

_______

WWW. theihs.
orq
K Tvoe of orQamzat1on
Corporation D

number

Studies

Doino Business As

----~S_a_m_e_=a=s~_a_b_o_v_e
I Tax-exempt status [K] 5011c\ I

Bneflydescnbetheorganizat1on'sm1ss1onormosts1gnif1cantact1v1t1es:
The
develops,
and
supports
students,
scholars,

31 , 2 0 0 9

D Employer identification

see
D!:;~,n;;;.:::~ 3301 North
Fairfax
Drive
Aremtuemnded
t1ons
C
Z
1ty or town, state or country, and IP+ 4
D
Dtgtca
!Ar 1 in qton
, VA
2220 1
pendmg
F Name and address of pnnc1pal off1cer:Gary
Leff

QI

Open to Public
lnspecmon

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

A For the 2008 calendar year, or tax year beginning

2008

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

Department
of theTreasury
Internal
Revenue
Service

No 1545-0047

OMB

Exempt From Income Tax

L Year of formation

Institute
and

19 611M

Stateof leoaldom1c1leCA

discovers,
intellectuals

other

IQ

c::>
...-C,
c::,

"-'
:
Z

~
~

Check this box

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

1fthe organization d1scont1nued its operations or disposed of more than 25% of its assets

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 1fnecessary)

1_2_
12

,___3__,_
_______

64
0
O

7a Total gross unrelated business revenue from Part VIII, line 12, column (C)

7a

<(--+-~b~N=e~t=un~r~e=la~te=dc...=.bu=s=1n~e=s=s~t=ax~a=b=le~in=c=o~m=e...;.f~ro~m~F=or~m"--"-99=0=~T~l~1n=e~3~4'---------~-------~7b=+
________
Prior Year
Current Year

--..

rr} ~
z c
~

QI~

&...

~
>,,!)

Contnbut1ons and grants (Part VII I, line 1h)

Program service revenue (Part VIII, line 2g)

7 3 8 1 6 8 3.

105,134.

Investment income (Part VIII, column (A), lines 3, 4, and 7d)

5 , 425

Be, 9c, 1Oc, and 11e)

12 Total revenue - add lines 8 throuah 11 (must eaual Part VIII column (Al line 12\
--+--~~~~'-'-'--'--~~~~~~~'--'-'"-"-'='--===c.=-'-'C"-'-'-'--"''--'=~~~~'-=--'='----+----'----''----+----'-----'--13 Grants and s1m1laramounts paid (Part IX, column (A), lines 1-3)
14

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

15

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)

u,

16 a Professional fundra1s1ngfees (Part IX, column (A), line 11e)

QI

b Total fundra1s1ngexpenses (Part IX, column (0), line 25)

Q.
)(

~~

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

18
19

Total expenses. Add lines 13-17 (must qual_~-~,r,a,~'V'Elf'.125)


Revenue less expenses Subtract line 118fr -

20

Total assets (Part X, line 16)

;v

a,

6 1 7 9 6 1 92 5
6 99 1 49 8

2,493,329.

2,749,883.

End of Year

Beoinnina of Year

JAN1 5 2010

3,963,341.
359,478.
3.603.863.

~ 21 Total liab1l1t1es(Part X, line 26)


c:

z,z

6, 613 1 8 3 3.
567 1 068

4_9c.......:..5_,,'-4...::.....c6_6:......c.....
3,839,316.
3,720,563.
6,899,713.
7,169,944.
<373,019.>
<285,880.t>
.

___

17

~"'

o~
1:!3c:

6,058,741.
742,818.
<4,634.>

5 , 764 , 59 1

a: 11 Other revenue (Part VIII, column (A), lines 5, 6d,

22

Net assets or fund balances. Subtract I ne 21mom rtnel2(ll.

I PartU I Signature

Block

UUULB\11.

0_.

1 ""ii'"

3,398,587.
185,502.
3,213,085.

Under penalties of per]ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, 1t 1s true, correct,

andcomplete
~of
Sign
Here

preparer
(otp.er
thanoffice~,sbasedonallmlormat,on
ofwhichpreparer
hasanyknowledge

~ ,.,.1,
..oro~c,P
.,J~\O

I 0,1,

\ -

I-

ro

II... Gary

Leff,
Treasurer
Type or print nameand title

~
~
self(seeinstructions)
iPr~e~a~r~eris~~-~........,.~
-~""'~~,\~~;~~~---.:---------~'Daltle~1J.~2l~C~he~c~k~1f~~_[::J..~1Pr:ep~a:ffi:rs:,d:e:nt~,fy-m-g-nu_m_b-er
O1 7 10 emploved D
signature
Preparer's Firm'sname(or
R
PLLC
EIN.
&
ompan
Use Only yours,,
agers
se11-emp1oyed),
~8300 Boone
Boulevard,
Suite
600

Paid

address, end

z1P+4

Vienna,

VA

22182

Phoneno

IXJYes D

83200112-18-08 LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Schedule

for

Organization

Mission

Statement

703-893-0300

May the IRS discuss this return with the preparer shown above? (see 1nstruct1ons)
See

__

IO I

Continuati~\':J

Form

No

990 (2008)
~

Form990

tu

Part
1

2008

Statement

Institute

for

Humane Studies

of Program Service Accomplishments

94-1623852

e2

Briefly describe the organ1zat1on's m1ss1on:

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

Pa

(see instructions)

scholars,
of academic
the

Did the organization undertake any s1gn1f1cantprogram services during the year which were not listed on

the prior Form 990 or 990EZ?

Yes

CKJ
No

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


3

Did the organization cease conducting, or make s1gn1f1cantchanges in how 1tconducts, any program services?

Dves

CKlNo

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


4

Describe the exempt purpose achievements for each of the organ1zat1on'sthree largest program services by expenses
Section 501 (c)(3) and 501 (c)(4) organ1zat1onsand section 494 7(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 , 5 18 , 5 13

1nclud1nggrants of$

6 0 2 , 7 3 0 )(Revenue $

Advanced
Academic
Programs
- works to develop
talented
are interested
in careers
in academia.
It accomplishes
mentoring,
career
development
seminars,
scholarships,
focused
research
workshops,
and strategic
grants.

4b

(Code:

) (Expenses $

1 , 12 3 , 11 0

Communicators
Programs
- assist
policy,
journalism,
and creative
internships,
mentoring,
seminars,

4c

(Code

) (Expenses $

1 , 5 5 9 , 11 3

including grants of $

8 9 , 7 6 8 ) (Revenue $

1nclud1nggrants of $

7 , 0 0 0 ) (Revenue $

Other program services. (Describe 1nSchedule 0.)

4e

Total program service expenses .....$

(Expenses $

959 , 2 42

including grants of $

6 , 15 9 , 9 7 8

who

25 , 000 )

young people
interested
in careers
media through
scholarships,
and networking
opportunities.

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

4d

1 , 047 , 849 )

young people
this
through
fellowships,

in

440 , 4 17 )

young people
who have the

in

the

) (Revenue $
(Must equal Part IX, Lme 25 1 column (BJ)
Form 990 (2008)

832002
121808

Institute

Form 990 (2008)

I Part

for

Humane Studies

94-1623852

Paoe3

IV I Checklist of Required Schedules


Yes
Is the organ1zat1ondescribed 1nsection 501 (c)(3) or 4947(a)(1) (other than a private foundation)?

If "Yes," complete Schedule A

1
2

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

Did the organ1zat1onengage in direct or 1nd1rectpolitical campaign act1v1t1eson behalf of or 1noppos1t1on to candidates for
public office? If "Yes," complete Schedule C, Part I

Section 501 (c)(3) organizations.

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

Did the organization engage in lobbying act1v1t1es?If "Yes," complete Schedule C, Part II

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 JIJ

Did the organization maintain any donor advised funds or any accounts where donors have the right to provide advice

on the d1stribut1on 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, 1nclud1ngeasements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II

No

Did the organization ma1nta1ncollections of works of art, historical treasures, or other s1m1larassets? If "Yes," complete
Schedule 0, Part JIJ

Did the organ1zat1onreport an amount 1nPart X, line 21, serve as a custodian for amounts not listed 1n Part X; or provide

9
10
11

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

Did the organ1zat1onhold assets in term, permanent, or quasi-endowments? If "Yes," complete Schedule D, Part V

10

11

x
x

Did the organ1zat1onreport an amount in Part X, lines 10, 12, 13, 15, or 25?
If "Yes," complete Schedule D, Parts VI, VII, VJIJ,IX, or X as appltcable

12

Did the organ1zat1onreceive an audited f1nanc1alstatement for the year for which 111scompleting this return that was
prepared 1naccordance with GAAP? If "Yes," complete Schedule D, Parts XI, XII, and Xlll

12

13

Is the organization a school as described in section 170(b)(1)(A)(11)?


If "Yes," complete Schedule E

13

14a

Did the organization maintain an office, employees, or agents outside of the U S ?

b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundra1s1ng,business,
and program service act1v1t1esoutside the U.S.? If "Yes," complete Schedule F, Part I
15

14a
14b

located outside the United States? If "Yes," complete Schedule F, Part II

15

Did the organ1zat1onreport 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 JIJ

16

17

Did the organization report more than $15,000 on Part IX, column (A), line 11e? If "Yes," complete Schedule G, Part I

17

18

Did the organ1zat1onreport more than $15,000 total on Part VI 11,lines 1c and Ba? If "Yes," complete Schedule G, Part II

18

19

Did the organization report more than $15,000 on Part VIII, line 9a? If "Yes," complete Schedule G, Part JIJ

19

20

Did the organ1zat1onoperate one or more hospitals? If "Yes," complete Schedule H

20

21

Did the organ1zat1onreport more than $5,000 on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II

21

22

Did the organ1zat1onreport more than $5,000 on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and JIJ

22

23

Did the organ1zat1onanswer 'Yes' to Part VII, Section A, questions 3, 4, or 5? If "Yes," complete Schedule J

23

24a

Did the organ1zat1onhave a tax-exempt bond issue with an outstanding pnnc1pal amount of more than $100,000 as of the

x
x

Did the organ1zat1onreport on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organ1zat1onor entity

16

x
x
x

x
x
x
x

last day of the year, that was issued after December 31, 2002? If "Yes," answer questions 24b-24d and complete Schedule K.
If "No", go to question 25

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

24a

...2_4_b.c...+----+--

c Did the organ1zat1onmaintain 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
d1squalif1ed person during the year? If "Yes," complete Schedule L, Part I

...2_4_c.c...+----+-f-2=-4-"d"-+--+-25a

25b

26

27

b Did the organ1zat1onbecome aware that 11had engaged in an excess benefit transaction with a d1squalif1ed person from a
prior year? 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 disqualified
person outstanding as of the end of the organ1zat1on's tax year? If "Yes," complete Schedule L, Part II

27

Did the organ1zat1onprovide a grant or other assistance to an officer, director, trustee, key employee, or substantial
contributor

or to a oerson related to such an 1nd1v1dual?If "Yes " comolete Schedule L Part Ill

Form 990 (2008)

832003
12-18-08

Form 990 ,20081

Institute

for

I Part IV I Checklist of Required Schedules

Humane

Studies

94-1623852

Paae4

(contmued)
Yes

28

No

During the tax year, did any person who 1sa current or former officer, director, trustee, or key employee
a Have a direct business relat1onsh1pwith the organization (other than as an officer, director, trustee, or employee), or an
1nd1rectbusiness relat1onsh1pthrough ownership of more than 35% 1nanother entity (1nd1v1duallyor collectively with other
person(s) listed 1nPart VII, Section A)? If "Yes," complete Schedule L, Part JV

28a

28b

28c
29

x
x

30

31

32

33

34

35

36

37

b Have a family member who had a direct or 1nd1rectbusiness relat1onsh1pwith the organization?
If "Yes," complete Schedule L, Part IV
c Serve as an officer, director, trustee, key employee, partner, or member of an entity (or a shareholder of a professional
corporation) doing business with the organization? If "Yes," complete Schedule L, Part IV
29

Did the organ1zat1onreceive more than $25,000 in noncash contributions? If "Yes," complete Schedule M

30

Did the organization receive contnbut1ons of art, h1stoncal treasures, or other s1m1larassets, or qualified conservation
contnbut1ons? If "Yes," complete Schedule M

31

Did the organ1zat1onl1qu1date,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

Did the organ1zat1onown 100% of an entity disregarded as separate from the organization under Regulations

34

Was the organ1zat1onrelated to any taxexempt or taxable entity?

sections 301.77012 and 301.7701-3? If "Yes," complete Schedule R, Part I


If "Yes," complete Schedule R, Parts II, Ill, IV, and V, ltne 1
35

Is any related organ1zat1ona controlled entity w1th1nthe meaning of section 512(b)(13)?


If "Yes," complete Schedule R, Part V, ltne 2

36

Section 501 (c)(3) organizations.

Did the organ1zat1onmake any transfers to an exempt nonchantable related organization?

If "Yes," complete Schedule R, Part V, ltne 2


37

Did the organ1zat1onconduct more than 5% of its act1v1t1esthrough an entity that 1snot a related organ1zat1on
and that 1streated as a oartnersh10 for federal income tax ourooses? If "Yes "comolete Schedule R Part VI

Form 990 (2008)

832004
1218-08

Institute

Form 99012008)

! Part V l

Statements

for

Humane

94-1623852

Studies

Page5

Regarding Other IRS Filings and Tax Compliance


Yes

No

1 a Enter the number reported 1n Box 3 of Form 1096, Annual Summary and Transmittal of
U.S Information Returns. Enter O 1fnot applicable

1a

342
0

b Enter the number of Forms W2G included in line 1a. Enter O 1fnot applicable
1b
c Did the organ1zat1oncomply with backup w1thhold1ng rules for reportable payments to vendors and reportable gaming
(gambling) winnings to pnze winners?
2a

1c

Enter the number of employees reported on Form W3, Transmittal of Wage and Tax Statements,

64

filed for the calendar year ending with or within the year covered by this return
b If at least one 1sreported on line 2a, d1d the organ1zat1onfile all required federal employment tax returns?

2b

3a

Note. If the sum of lines 1a and 2a 1sgreater than 250, you may be required to e-f1/e this return. (see 1nstruct1ons)
3a Did the organization have unrelated business gross Income of $1,000 or more during the year covered by this return?
b If 'Yes,' has It filed a Form 990-T for this year? If "No," provide an explanat/On m Schedule O

3b

4a At any time during the calendar year, d1d the organization have an interest in, or a signature or other authority over, a
f1nanc1alaccount In a foreign country (such as a bank account, securities account, or other f1nanc1alaccount)?
b If "Yes,' enter the name of the foreign country: ~

4a

5a

x
x

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

See the instructions for exceptions and f1l1ngrequirements for Form TD F 9022 1 , Report of Foreign Bank and
Financial Accounts.
5a Was the organization a party to a proh1b1tedtax shelter transaction at any time during the tax year?
b Did any taxable party notify the organ1zat1onthat 1twas or 1sa party to a proh1b1tedtax shelter transaction?

5b

c If "Yes,' to question Sa or Sb, d1d the organ1zat1onfile Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Proh1b1ted
6a

Tax Shelter Transaction?

5c

Did the organ1zat1onsol1c1tany contributions that were not tax deductible?

6a

b If 'Yes, d1d the organ1zat1oninclude with every sol1c1tat1onan express statement that such contributions or gifts
were not tax deductible?
7

Organizations

6b

that may receive deductible

contributions

under section 170(c).

a Did the organ1zat1onprovide goods or services 1nexchange for any quid pro quo contribution of more than $75?

7a

b If 'Yes, d1d the organization notify the donor of the value of the goods or services provided?

7b

c Did the organ1zat1onsell, exchange, or otherwise dispose of tangible personal property for which 1twas required
7c

benefit contract?

7e

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

x
x

g For all contributions of qualified intellectual property, did the organization file Form 8899 as required?

7f
7g

h For contributions of cars, boats, airplanes, and other vehicles, d1d the organ1zat1onfile a Form 1098-C as required?

7h

to file Form 8282?

I 1d I

d If 'Yes,' indicate the number of Forms 8282 filed during the year

e Did the organization, during the year, receive any funds, directly or 1nd1rectly,to pay premiums on a personal
f

Section 501 (c)(3) and other sponsoring


supporting

organizations.

organizations

maintaining

donor advised funds and section 509(a)(3)

Did the supporting organ1zat1on,or a fund maintained by a sponsoring organ1zat1on,have

excess business holdings at any time during the year?


9

10

Section 501 (c)(3) and other sponsoring

organizations

8
maintaining

donor advised funds.

a Did the organ1zat1onmake any taxable d1stnbut1ons under section 4966?

9a

b Did the organ1zat1onmake a d1stnbut1on to a donor, donor advisor, or related person?

9b

Section 501 (c)(7) organizations.

Enter:

N/ A

I 1oa I

a ln1t1at1onfees and capital contributions included on Part VIII, line 12


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

Section 501 (c)(12) organizations.

Enter:

10b

N/ A

a Gross income from members or shareholders

11a

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"--'---------t
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organ1zat1onfiling Form 990 1nlieu of Form 1041?
b If 'Yes 'enter the amount of taxexemot interest received or accrued dunno the vear

N/ A

I 12b I

12a

Form990 (2008)

832005
12-18-08

2008
Institute
Part VI Governance, Management,

for

Form990

Humane

Studies

94-1623852

Pa e6

and Disclosure (Sections A, B, and C request information about policies not required by the

Internal Revenue Code)

s ect1on

A. G overnina Bo dIvan dM anaaement


Yes

No

For each "Yes" response to Imes 2-lb below, and for a "No" response to Imes 8 or 9b below, descnbe the circumstances,
processes, or changes m Schedule 0. See instructions

I 1a I

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

I 1b I

b Enter the number of voting members that are independent


2

12
12

Did any officer, director, trustee, or key employee have a family relat1onsh1por a business relat1onsh1pwith any other
officer, director, trustee, or key employee?

Did the organization delegate control over management duties customarily performed by or under the direct supervision

of officers, directors or trustees, or key employees to a management company or other person?

Did the organization make any s1gnif1cantchanges to its organ1zat1onaldocuments since the prior Form 990 was filed?

Did the organization become aware during the year of a material d1vers1onof the organ1zat1on's assets?

Does the organ1zat1onhave members or stockholders?

x
x
x
x

7a Does the organ1zat1onhave members, stockholders, or other persons who may elect one or more members of the
governing body?
8

Did the organ1zat1oncontemporaneously

7b

document the meetings held or written actions undertaken during the year

by the following:
a The governing body?

Ba

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

8b

9a

x
x

7a

b Are any dec1s1onsof the governing body subject to approval by members, stockholders, or other persons?

Does the organization have local chapters, branches, or aff1l1ates?

x
x

9a

b If 'Yes,' does the organization have written policies and procedures governing the act1v1t1esof such chapters, affiliates,
and branches to ensure their operations are consistent with those of the organ1zat1on?
10

9b

Was a copy of the Form 990 provided to the organ1zat1on's governing body before 1twas filed? All organizations must
describe in Schedule O the process, 1fany, the organ1zat1onuses to review the Form 990

11

10

Is there any officer, director or trustee, or key employee listed In Part VII, Section A, who cannot be reached at the
oraan1zat1on's ma11inaaddress? If "Yes "orov1de the names and addresses ,n Schedule O

11

Section B. Policies
Yes
12a

Does the organ1zat1onhave a written conflict of interest policy? If "No," go to !me 13

12a

12b

b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise
to conflicts?
c Does the organ1zat1on regularly and consistently monitor and enforce compliance with the policy? If "Yes," descnbe
,n Schedule

13

O how this is done

12c

Does the organ1zat1on have a written wh1stleblower policy?

13

14

Does the organ1zat1onhave a written document retention and destruction policy?

14

15

Did the process for determ1n1ngcompensation of the following persons include a review and approval by independent
persons, comparab1l1ty 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 organ1zat1on?

15b

No

x
x
x
x
x

Describe the process in Schedule 0. (see 1nstruct1ons)


16a

Did the organ1zat1on invest 1n,contribute assets to, or part1c1pate 1na Joint venture or s1m1lararrangement with a
taxable entity during the year?

16a

b If 'Yes," has the organ1zat1onadopted a written policy or procedure requiring the organ1zat1onto evaluate its part1c1pat1on
1nJoint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's
exemot status with resoect to such arranaements?

16b

Section C. Disclosure

~AK, 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

18

Section 6104 requires an organization to make its Forms 1023 (or 1024 1fapplicable), 990, and 990T (501 (c)(3)s only) available for
public inspection

D
19

Own website

Indicate how you make these available. Check all that apply.

[Kl

Another's website

[Kl

Upon request

Describe In Schedule O whether (and 1fso, how), the organization makes its governing documents, conflict of interest policy, and financial
statements available to the public.

20

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

The Institute
3301 North

~ff~-ia

- 703-993-4880
Fairfax
Drive,
#440,
Arlington,
See Schedule
O for full
list

of

VA 22201
states

Form990 (2008)

Form990

Institute

2008

for

Humane Studies

94-1623852

Pae

Part VJI Compensation 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 this table for all persons required to be listed Use Schedule J2 1fadd1t1onalspace Is needed.
List all of the organ1zat1on'scurrent officers, directors, trustees (whether 1nd1v1duals
or organ1zat1ons),regardless of amount of compensation,
and current key employees. Enter O 1ncolumns (D), (E), and (F) 1fno compensation was paid.
List the organ1zat1on'sfive current highest compensated employees (other than an officer, director, trustee, or key employee) who received
reportable compensation (Box 5 of Form W2 and/or Box 7 of Form 1099MISC) of more than $100,000 from the organization and any related
organ1zat1ons.
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 organ1zat1onand any related organ1zat1ons.
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 organ1zat1onand any related organ1zat1ons.
List persons 1nthe following order: 1nd1v1dualtrustees or directors; 1nst1tut1onaltrustees; officers; key employees; highest compensated employees,
and former such persons.

Check this box 1fthe oraan1zat1ond1d not comoensate anv officer director trustee or kev emolovee.
(A)

(8)

(C)

(0)

(E)

(F)

Name and Title

Average
hours
per
week

Pos1t1on
(check all that apply)

Reportable
compensation
from
the
organ1zat1on
(W2/1099MISC)

Reportable
compensation
from related
organ 1zat1ons
(W-211099MISC)

Estimated
amount of
other
compensation
from the
organization
and related
organizations

"O

!!
!!
g
g
~,.
"O
.E

John Blundell
Director
Donald J. Boudreaux
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
0. Sumner
William
Director
Kristine
J. Kendall
Director
Marty
Zupan
President
Gary D Leff
& Treasurer
Secretary
Leonard
P Liggio
Distinquished
Sr. Schola
Thevenot
Ronald c.
& coo
Vice President
Jonathan
Fortier
Dir. Academic Proqrams
832007 12-18-08

..~

-0

!i

5 i

u~
:ri
~

1.00

0.

o.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

1.00

o.
o.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

0.

1.00

0.

0.

o.

40.00

225,000.

o.

3,094.

20.00

75,000.

0.

3,675.

10.00

19,846.

0.

1,176.

40.00

133,000.

0.

8,852.

122,500.

0.

40.00

3,094.
Form 990 (2008)

Form 990 (2008)

!Part VU I Section

A.

Officers

ns

1 u e f or

Directors

Trustees

H umane

Key Employees

and Hi1:1hestComoensated

Page

(B)

(C)

(D)

(E)

(F}

Name and title

Average
hours
per
week

Pos1t1on
(check all that apply)

Reportable
compensation
from
the
organ1zat1on
0N211099MISC)

Reportable
compensation
from related
organ1zat1ons
0N2/1099M ISC)

Estimated
amount of
other
compensation
from the
organization
and related
organizations

ii

..,

'6

i ~i

"i
! e

8 l
:S i

ii
tl

1 b Total

Emplo~ees (continued)

(A)

94 - 1623852

Std"
u 1es

575,346.

19,891.

0.

Total number of 1nd1v1duals(1nclud1ngthose In 1a) who received more than $100,000 1nreportable

comoensat1on from the oraan1zat1on


Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on
line 1a? If "Yes," complete Schedule J for such md1v1dual

Did any person listed on line 1a receive or accrue compensation from any unrelated organ1zat1onfor services rendered to

the oraanizat1on? If "Yes " comolete Schedule J for such oerson


Section B. Independent Contractors
1

For any 1nd1v1duallisted on line 1a, 1sthe sum of reportable compensation and other compensation from the organ1zat1on
and related organ1zat1onsgreater than $150,000? If "Yes," complete Schedule J for such md1v1dual

No

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
t h e oroan1zat1on
(A)
Name and business address

The Hinkey Company


Manassas,
9058 Euclid
Avenue,
VA 20110
Pantheon
Software,
2020 North
14th Street,
700, Arlinqton,
VA 22201
Suite
Aptify,
1850 K St. N. W., Third
Floor,
Washinqton,
DC 20006
Total
Fulfillment
Services
126 Monroe Turnpike,
Trumbull,
CT 06611
2

(B)

Descnpt1on of services

(C)
Compensation

Mailinq

services

144,641.

Website

development

144,005.

Database

development

IT Consultinq

113,256.
101,125.

Total number of independent contractors (including those 1n1) who received more than $100,000 1ncompensation
from the oraanizat1on ~

4
Form 990 (2008)

832008

12-18-08

f or

Institute

Form 990 (2008)

I Part VIII I Statement

Humane Stu

1es

94-1623852

(A)
Total revenue

"'"'
-Cc

1 a Federated campargns

1a

b Membershrp dues

1b

I! :::,
o,O
-E

Fundrarsrng events

1c

CJ>~

d Related organrzatrons

1d

e Government grants (contrrbutrons)

1e

~~

ui'e
C-

OUI
-GI ...

]..c

C'O
oc
01'11

(B)
Related or
exempt functron
revenue

(D)
Revenue
excluded from
tax under
sectrons 512,
513,or514

(C)
Unrelated
business
revenue

All other contrrbutrons, grfts, grants. and

1f

srmrlar amounts not rncluded above

.50

Page9

of Revenue

Non cash contnbut1ons included m Imes 1a-1 t $

6058741.
1,039.

h Total. Add Imes 1a1f

...6,058,741.

Business Code
GI

2 a

CJ

Administrative

900099

fees

742,818.

742.818.

~ GI
GI :::,

enc

E~

I'll GI

gp::
0
...
a.

All other program servrce revenue

Total. Add lrnes 2a2f

Investment rncome (1nclud1ng drvrdends, interest, and


other srmrlar amounts)

Income from investment of taxexempt bond proceeds

Royalties

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

fr\ Real

(11\Personal

(1)Securrtres

!11\Other

742,818

.
17,037 .

17,037.

6 a Gross Rents
b Less rental expenses
c

Rental rncome or (loss)

...

d Net rental rncome or (loss)


7 a Gross amount from sales of

1186203.

assets other than inventory

b Less: cost or other basrs


and sales expenses

Garn or (loss)

1207874.
k21,671.>

...

d Net garn or (loss)

<21,671.

<21,671

>

>

8 a Gross rncome from fundrarsrng events (not

GI

:::,

rncludrng $

>

contrrbutrons reported on lrne 1c). See

GI
GI

II:

...
5

of

Part IV, lrne 18

GI
..c

b Less: drrect expenses


c

...

Net rncome or (loss) from fundrarsrng events

9 a Gross rncome from gamrng actrvrtres. See


a

Part IV, lrne 19

b Less: drrect expenses


c

...

Net rncome or (loss) from gaming actrvrtres

10 a Gross sales of inventory, less returns


and allowances

b Less: cost of goods sold


c

a
b

...

Net rncome or floss\ from sales of rnventorv


Mrscellaneous Revenue

Business Code

11 a
b
c
d All other revenue
e Total. Add lrnes 11a11d
12
832009
02-02-09

Total Revenue

Add Imes 1h 2n 3 4 5 6d 7d Sc 9c 10c and 11e

...

...6,796,925.

742.818.

0.

<4,634 . >
Form 990 (2008)

Form990

Institute

for

of Functional

Expenses

2008

Part 1X Statement

Humane

94-162 3852

Studies

Pae

10

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 (B), (C), and (D).
(B)
(A)
(C)
JD)
Do not include amounts reported on lines 6b,
Program service
Management and
Fun raising
Total expenses
7b, Sb, 9b, and 10b of Part VIII.
excenses
expenses
aeneral excenses
1

Grants and other assistanceto governments and

Grants and other assistance to 1nd1v1dualsin

organizationsm the US See Part IV, line 21


the US. See Part IV, line 22

41,618.

41,618.

567,880.

567,880.

90,000.

90,000.

471,924.

372,373.

Grants and other assistance to governments,

organizations, and 1nd1v1dualsoutside 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

59.476.

40,075.

247,155.

166,469.

Compensationnot included above, to d1squal1f1ed

persons (as defined under section 4958(1)(1)) and


persons described m section 4958(c)(3)(B)

1,956,344.

Other salaries and wages

1,542,720.

Pension plan contributmns (include section 401(k)

and section 403(b) employer contributions)


Other employee benefits

9
10

Payroll taxes

11

151,406.
170,209.

121.194.
142,504.

17.979.
13,304.

12,233.
14,401.

389,219.
17,821.
451,495.

324,682.
17,821.
288,728.

40,321.

24,216.

15,194.

147,573.

14,940.
568,886.
279,741.

8,950.
432,353.
275,936.

79,644.
1,985.

5,990.
56,889.
1,820.

4,933.

1,710.

27.816.
1,892.

19,869.
1, 351.

Fees for services (nonemployees):


a Management
b Legal
c Accounting
d Lobbying
e Professionalfundra1smgservices See Part IV, lme 17
f

Investment management fees

g Other
12

Advert1s1ng and promotion

13

Office expenses

14

Information technology

15

Royalties

16

Occupancy

17

Travel

18

Payments of travel or entertainment expenses


for any federal, state, or local public off1c1als

19

Conferences, conventions, and meetings

20

Interest

21

Payments to affiliates

22

Deprec1at1on, depletion, and amort1zat1on

23

Insurance

24

Other expenses Itemizeexpensesnot covered


above (Expensesgrouped together and labeled
miscellaneousmay not exceed5% of total
expensesshown on lme 25 below)
a
b
c
d

Miscellaneous
Software
tax
Pro2erty
EmQloyee recruiting

1,742,124.
198,687.
13,513.

22,089.
16,210.
4,593.
1,245.

1,735,481.
151,002.
10,270.

15,680.
16,050.
3,491.
L 245.

4,043.
115.
643.

2,366.
45.
459.

e
f

All other expenses

25

Total functional exoenses. Add Imes 1 lhrouah 241

26

Jami Costs Check here ~

7,169,944.

6,159.978.

514.500.

495,466.

1ffollowmg

SOP98-2 Completethis lme only 1fthe organization


reported m column (B) 1omtcosts from a combined
educational camoamnand fundra1smasol1c1tat1on
832010 12-18-08

Form

990 (2008)

Form 990 (2008)

I Part

I Balance

ns

1 u e f or

94 - 1623852

Std"u 1es

H umane

Page

11

Sheet
(A)
Beg1nn1ngof year

491,409.
985,156.
645,500.
471,239.

Cash non-interest-bearing

Savings and temporary cash investments

3
4

Accounts receivable, net

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

Pledges and grants receivable, net

employees, or other related parties. Complete Part II of Schedule L

(B)

End of year
1
2
3
4

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

Receivables from other d1squahf1edpersons (as defined under section

4958(f)(1)) and persons described 1nsection 4958(c)(3)(8). Complete

..
C/1

Part II of Schedule L

Notes and loans receivable, net

Inventories for sale or use

Prepaid expenses and deferred charges

Cl)

C/1
C/1

<

10a

69,723.

Land, bu1ld1ngs,and equipment: cost basis

10a

29,052.

1,498,747.

b Less. accumulated deprec1at1on. Complete


Part VI of Schedule D

C/1
Cl)

:c
IQ

Investments

13

Investments program-related. See Part IV, hne 11

13

14

Intangible assets

14

15

Other assets. See Part IV, hne 11

16

Total assets. Add lines 1 throuoh 15 (must equal hne 34)

17

Accounts payable and accrued expenses

18

Grants payable

18

19

Deferred revenue

19

20

Tax-exempt bond l1ab1l1t1es

20

21

Escrow account hab1hty.Complete Part IV of Schedule D

21

22

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

30,652.
3,963,341.
326,911.

11
12

15
16
17

22

23

Secured mortgages and notes payable to unrelated third parties

23

24

Unsecured notes and loans payable

25

Other hab1ht1es.Complete Part X of Schedule D

26

Total liabilities. Add lines 17 throuah 25

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

24

that follow SFAS 117, check here

32,567.
359,478.

.... CXJand complete

25
26

49,921.
185,502.

lines 27 through 29, and lines 33 and 34.


27

Unrestricted net assets

28

Temporarily restricted net assets

29

..

Permanently restricted net assets


Organizations

that do not follow SFAS 117, check here

1,325,699.
2,160,670.
117,494.

.... Oand

27
28
29

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

complete lines 30 through 34.

Cl)

30

Capital stock or trust principal, or current funds

30

C/1
C/1

31

Paid-in or capital surplus, or land, bu1ld1ng,or equipment fund

31

Cl)

32

Retained earnings, endowment, accumulated income, or other funds

33

Total net assets or fund balances

34

Total l1ab1l1t1es
and net assets/fund balances

I Part

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

highest compensated employees, and d1squahf1edpersons. Complete Part II

Cl)

..
<
..
z

publicly traded securities

of Schedule L

Organizations

0
C/1

10c

Investments other securities. See Part IV, line 11

C/1

c
IQ
iv
m
"ti
c
:::,
u.

675,736.
513,814.
80,112.

12

::i

852,015.

10b

11

XI I Financial Statements

32

3,603,863.
3,963,341.

33
34

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

and Reoortina
Yes

Accounting method used to prepare the Form 990:

Dcash

CXJAccrual

Other

2a

Were the organ1zat1on's f1nanc1alstatements compiled or reviewed by an independent accountant?


b Were the organ1zat1on's financial statements audited by an independent accountant?

2a
2b

2c

c If 'Yes' to lines 2a or 2b, does the organization have a committee that assumes respons1b1htyfor oversight of the audit,
review, or comp1lat1on of its financial statements and selection of an independent accountant?
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 OMB Circular A-133?
b If 'Yes 'did the oraanizat1on underao the reau1red audit or audits?
832011

12-18-08

3a

No

3b
Form 990 (2008)

SCHEDULE A
(Form 990 or 990-EZ)

OMB No 1545-0047

Public Charity Status and Public Support


To be completed by all section 501 (c)(3) organizations

2008

and section 4947(a)(1)

nonexempt charitable trusts.


Department of the Treasury
lntemal Revenue Service

Opell ~o Public
Inspection

~ Attach to Form 990 or Form 990-EZ. ~ See separate instructions.

Employer identification

Name of the organization

Institute

for

Reason for Public Charity Status

Part I

Humane

number

94-1623852

Studies

(All organ1zat1onsmust complete this part.) (see 1nstruct1ons)

The organ1zat1on1snot a private foundation because 1t1s:(Please check only one organization)

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

3
4

D
D
D

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

A federal, state, or local government or governmental unit described 1nsection 170(b)(1)(A)(v).

[X]

An organ1zat1onthat normally receives a substantial part of its support from a governmental unit or from the general public described in

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


A hospital or a cooperative hospital service organization described in section 170(b)(1 )(A)(iii). (Attach Schedule H )
A medical research organization operated 1nconJunct1on with a hospital described 1nsection 170(b)(1)(A)(iii). Enter the hospital's name,
city, and state: ____________________________________________
_
section 170(b)(1)(A)(iv). (Complete Part II.)

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

D
D

8
9

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


An organ1zat1onthat normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
act1v1t1esrelated to its exempt functions subJect to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organ1zat1onafter June 30, 1975
See section 509(a)(2). (Complete the Part Ill )

D
D

10
11

An organ1zat1onorganized and operated exclusively to test for public safety. See section 509(a)(4). (see 1nstruct1ons)
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organ1zat1onsdescribed in section 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 organ1zat1on1snot controlled directly or 1nd1rectlyby one or more d1squal1f1edpersons other than
foundation managers and other than one or more publicly supported organ1zat1onsdescribed 1nsection 509(a)(1) or section 509(a)(2).
If the organ1zat1onreceived a written determ1nat1onfrom the IRS that 1t1sa Type I, Type II, or Type Ill

supporting organ1zat1on,check this box


g

Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i)

A person who directly or indirectly controls, either alone or together with persons described in (11)and (111)
below,

Yes

No

the governing body of the supported organ1zat1on?


(ii)

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

(iii) A 35% controlled entity of a person described 1n(1)or (11)above?

Provide the following 1nformat1onabout the organizations the organ1zat1onsupports

(i) Nameof supported


organization

(ii) EIN

(iii) Type of
organizatmn
(describedon Imes 1-9
aboveor IRCsection
(see instructions))

(vi) Is the
iv) Is the organization (v) Did you notify the
n col (1)listed m your organizationm col organizationm col
(i) organizedm the
governing document? (i) of your support?
US?
No
Yes
Yes
Yes
No
No

(vii) Amount of
support

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

832021 12-17-08

for Form 990.

Schedule A (Form 990 or 990-EZ) 2008

ScheduleA

Part U

Form990or990E

Institute

2008

for

Support Schedule for Organizations

Humane Studies

94-1623852

Pa e2

Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

(Complete only 1fyou checked the box on line 5, 7, or 8 of Part I.)

Section A. Public Support


Calendar year (or fiscal year beginning in)....
1

Gifts, grants, contnbut1ons, and


membership fees received. (Do not
include any 'unusual grants.')

(al 2004

(bl 2005

(cl 2006

ldl 2007

(el 2008

(fl Total

2933555.

2935448.

5917448.

5764591.

6058741.

23609783.

2933555.

2935448.

5917448.

5764591.

6058741.

23609783.

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 lines 1 3

5 The portion of total contnbut1ons


by each person (other than a
governmental unit or publicly
supported organ1zat1on)included
on line 1 that exceeds 2% of the
amount shown on line 11,
column (f)

6 Public Suooort.

6162076.
17447707.

Subtract line 5 from line 4

Section B. Total Support


Calendar year (or fiscal year begmnmgm)....

7 Amounts from line 4


8

(al 2004

(bl 2005

(cl 2006

ldl 2007

(el 2008

2933555.

2935448.

5917448.

5764591.

6058741.

23609783.

(fl Total

91,917.

121,681.

19,255.

105,134.

<4,634.

>333,353.

25,642.

3,044.

5,425.

Gross income from interest,


d1v1dends,payments received on
secunt1es loans, rents, royalties
and income from s1m1larsources

Net income from unrelated business


act1v1t1es,whether or not the
business 1sregularly carried on

10 Other income. Do not include gain


or loss from the sale of capital

960.

assets (Explain 1nPart IV.)


11

Total support. Add Imes7 through 10

12

Gross receipts from related act1v1t1es,etc. (see 1nstruct1ons)

13

First five years. If the Form 990 1sfor the organ1zat1on'sfirst, second, third, fourth, or fifth tax year as a section 501 (c)(3)

12

35,071.
23978207.
2,770,375.

organ1zat1on1 check this box and stop here

Section C. Computation

of Public Support Percentage

14

Public support percentage for 2008 (line 6, column (f) d1v1dedby line 11, column (f))

14

15

Public support percentage from 2007 Schedule A. Part IVA, line 26f

15

72.76
83.11

16a 33 1/3% support test - 2008. If the organization d1d not check the box on line 13, and line 14 1s33 1/3% or more, check this box and
stop here. The organ1zat1onqual1f1esas a publicly supported organ1zat1on
b 33 1/3% support test - 2007. If the organization did not check a box on line 13 or 16a, and line 15 1s33 1/3% or more, check this box
and stop here. The organization qual1f1esas a publicly supported organ1zat1on
17a 10% -facts-and-circumstances

test - 2008. If the organization d1d not check a box on line 13, 16a, or 16b, and line 14 1s10% or more,

and 1fthe organ1zat1onmeets the "factsandc1rcumstances" test, check this box and stop here. Explain 1nPart IV how the organ1zat1on
....

organ1zat1onmeets the "factsand-c1rcumstances' test The organization qualifies as a publicly supported organ1zat1on

....

Private foundation.

....

D
D

meets the 'factsandc1rcumstances'


b 10% -facts-and-circumstances

test. The organization qualifies as a publicly supported organ1zat1on

test - 2007. If the organ1zat1ondid not check a box on line 13, 16a, 16b, or 17a, and line 15 IS 10% or

more, and 1fthe organ1zat1onmeets the 'factsandc1rcumstances'


18

test, check this box and stop here. Explain in Part IV how the

If the organ1zat1ond1d not check a box on line 13, 16a, 16b, 17a, or 17b 1 check this box and see 1nstruct1ons

Schedule A (Form 990 or 990-EZ) 2008

832022
12-17-08

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

Schedule A Form 990 or 990-E

----

Pa e 3

2008

PartIll

Support Schedule for Organizations Described in Section 509(a)(2) Com lete onl 1f ou checkedthe box on line 9 of Part I
Sec t"ion A Publ"IC Suppo rt
Calendar year (or fiscal year beginning in)~

lal 2004

(bl 2005

lcl 2006

ldl 2007

(el 2008

lfl Total

(al 2004

(bl 2005

(cl 2006

(di

2007

(el 2008

(fl Total

1 Gifts, grants, contnbut,ons, and


membership fees received. (Do not
include any "unusual grants.")
2

Gross receipts from adm1ss1ons,


merchandise sold or services per
formed, or fac11it1es
furnished 1n
any act1v1tythat is related to the
organ1zat1on'stax-exempt purpose

Gross receipts from act1v1t1esthat


are not an unrelated trade or bus
1ness under section 513

Tax revenues levied for the organ


1zat1on'sbenefit and either paid to
or expended on its behalf

5 The value of services or fac1l1t1es


furnished by a governmental unit to
the organization without charge

6 Total. Add Imes 1 5


7a Amounts included on lines 1, 2. and
3 received from d1squal1f1edpersons
b Amounts included on Imes 2 and 3 received
from other than disqualified persons that
exceed the greater of 1 % of the total of lines 9,
1 Oc, 11, and 12 for the year or $5,000

c Add lines 7a and 7b


8

Public suooort

<Subtractline 7c from line 6 l

Section B. Total Support


Calendar year (or fiscal year beginning in)~
9 Amounts from line 6
10a Gross income from interest,
d1v1dends,payments received on
securities loans, rents, royalties
and income from s1m1larsources
b Unrelatedbusinesstaxable income
(less section 511 taxes) from businesses
acQU1red
after June 30, 1975

c Add lines 1Oa and 1Ob


Net income from unrelated business
act1v1t1esnot included m line 1Ob,
whether or not the business 1s
regularly earned on
12 Other income Do not include gam
or loss from the sale of capital
assets (Explain 1n Part IV.)
13 Total support(Add lines 9, 10c, 11, and 12)
11

14

First five years. If the Form 990 1sfor the organ1zat1on'sfirst, second, third, fourth, or fifth tax year as a section 501 (c)(3) organ1zat1on,

check this box and stop here

Section C. Com utation of Public Su

ort Percenta e

15

Public support percentage for 2008 (line 8, column (f) d1v1dedby line 13, column (f))

15

16

Public su

16

ort

ercenta e from 2007 Schedule A Part IV-A line 27

Section D. Com utation of Investment Income Percenta e


17

Investment income percentage for 2008 (line 1Oc, column (f) d1v1dedby line 13, column (f))

18

Investment income percentage from 2007 Schedule A, Part IVA, line 27h

%
17
18
%
19a 33 1/3% support tests - 2008. If the organ1zat1ondid 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 organ1zat1onqualifies as a publicly supported organ1zat1on
b 33 1/3% support tests - 2007. 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 organ1zat1onqual1f1esas a publicly supported organization
20 Private foundation. If the organ1zat1ondid not check a box on line 14, 19a, or 19b 1 check this box and see 1nstruct1ons
Schedule A (Form 990 or 990-EZ) 2008
832023 12-17-08

OMB No 1545-0047

Schedule D

Supplemental Financial Statements

(Form 990)

2008

.... Attach to Form 990. To be completed by organizations that


answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11, or 12.

Department of the Treasury


Internal Revenue Service

Open to Public
Inspection

Name of the organization

Employer identification

Institute
Part I

Organizations

Maintaining

for

Humane

Studies

number

94-1623852

Donor Advised Funds or Other Similar Funds or Accounts.

Complete 1fthe

organ1zat1onanswered 'Yes" to Form 990 Part IV, line 6


(a) Donor advised funds
1

Total number at end of year

2
3

Aggregate contnbut1ons to (during year)

Aggregate value at end of year

(b) Funds and other accounts

Aggregate grants from (during year)

Did the organ1zat1on inform all donors and donor advisors 1nwriting that the assets held 1ndonor advised funds
are the organ1zat1on's property, subject to the organ1zat1on's exclusive legal control?

0Yes

0No

0Yes

0No

Did the organ1zat1on inform all grantees, donors, and donor advisors 1nwnt1ng that grant funds may be used only
for charitable

Part U

ur oses and not for the benefit of the donor or donor advisor or other 1m erm1ss1ble nvate benefit?
Easements. Complete 1fthe organ1zat1onanswered 'Yes" to Form 990, Part IV, line 7.

Conservation

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

D
D

D
2

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


Protection of natural habitat

D
D

Preservation of an h1stoncally important land area


Preservation of cert1f1edh1stonc structure

Preservation of open space

Complete lines 2a2d 1fthe organ1zat1onheld a qualified conservation contnbut1on in the form of a conservation easement on the last day
of the tax year.
Held at the End of the Year
a Total number of conservation easements

2a

b Total acreage restricted by conservation easements

2b

c Number of conservation easements on a cert1f1edh1stonc structure included in (a)

2c

d Number of conservation easements included in (c) acquired after 8/17/06

2d

Number of conservation easements mod1f1ed,transferred, released, extinguished, or terminated by the organ1zat1onduring the taxable
year .... _____
_

Number of states where property subject to conservation easement 1slocated ....

Does the organ1zat1on have a written policy regarding the penod1c monitoring, 1nspect1on, v1olat1ons,and

enforcement of the conservation easements 1t holds?


Staff or volunteer hours devoted to monitoring, inspecting, and enforcing easements during the year ....

Amount of expenses incurred in monitoring, inspecting, and enforcing easements during the year .... $ ______

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(8)(1)

0No

0Yes

0No

and section 170(h)(4)(8)(11)?


9

0Yes

In Part XIV, describe 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 organ1zat1on's accounting for
conservation easements

!Part UI I Organizations

Maintaining

Collections

of Art, Historical Treasures, or Other Similar Assets.

Complete 1fthe organ1zat1onanswered 'Yes' to Form 990, Part IV, line 8.


1 a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, h1stoncal
treasures, or other s1m1larassets held for public exh1b1t1on,education, or research 1nfurtherance of public service, provide, 1n Part XIV, the text of
the footnote to its f1nanc1alstatements that describes these items.
b If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art, h1stoncal treasures,
or other s1m1larassets held for public exh1b1t1on,education, or research in furtherance of public service, provide the following amounts relating to
these items
(i)

.... $ ________

Revenues included in Form 990, Part VIII, line 1

.... $ ______

(ii) Assets included in Form 990, Part X


2

_
_

If the organ1zat1onreceived or held works of art, historical treasures, or other s1m1larassets for f1nanc1algain, provide
the following amounts required to be reported under SFAS 116 relating to these items:
a Revenues included in Form 990, Part VIII, line 1

.... $ _________

b Assets included 1nForm 990, Part X

.... $ ----------

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions
832051
12-23-08

for Form 990.

Schedule D (Form 990) 2008

ScheduleD
3

Form990

tn

Part

2008

Institute

Or anizations Maintainin

for

Humane Studies

Collections

94-1623852

of Art Historical Treasures

Pa e2

or Other Similar Assets continued

Using the organ1zat1on's accession and other records, check any of the following that are a s1gn1ficant use of its collection items (check all
that apply)

a
b
c
4

Public exh1b1t1on
Scholarly research

D
D

d
e

Loan or exchange programs


Other ______________________

Preservation for future generations

Provide a description of the organization's collections and explain how they further the organ1zat1on's exempt purpose 1n Part XIV

During the year, did the organ1zat1onsolicit or receive donations of art, historical treasures, or other s1m1larassets

to be sold to raise funds rather than to be ma1nta1nedas art of the or anizat1on's collection?

Part IV Trust, Escrow and Custodial Arrangements.

Yes

No

Complete 1forganization answered "Yes" to Form 990, Part IV, line 9, or

reported an amount on Form 990, Part X, line 21.


1a Is the organ1zat1onan agent, trustee, custodian or other 1ntermed1aryfor contributions or other assets not included
on Form 990, Part X?

0Yes

0No

b If 'Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beg1nn1ngbalance

1c

d Add1t1ons during the year

1d

e D1stribut1ons during the year

1e

1f

Ending balance
2a

Did the organ1zat1oninclude an amount on Form 990, Part X, line 21?

b If "Y es

I PartV

0Yes

0No

exp Ia1nt h e arranaement 1nPart XIV


Endowment Funds. Complete 1forganization answered "Yes" to Form 990, Part IV, line 10.
(a) Current vear

(bl Prior year

lcl Two years back

(di Threeyears back lel Four vears back

117,494.

1a Beginning of year balance


b Contributions

<151.

c Investment earnings or losses

I>

d Grants or scholarships
e Other expenditures for fac11it1es
and programs
f

Adm1n1strat1veexpenses

117,343.

g End of year balance

Provide the estimated percentage of the year end balance held as:
a Board designated or quasi-endowment
b Permanent endowment ~
c Term endowment

10 0 0 0

%
%

3a Are there endowment funds not 1nthe possession of the organ1zat1onthat are held and administered for the organization
Yes

by:
(i)

No

3ali)

unrelated organ1zat1ons

3aliil

(ii) related organ1zat1ons

3b

b If "Yes" to 3a(11),are the related organizations listed as required on Schedule R?


Describe 1n Part XIV the intended uses of the oraanizat1on's endowment f unds.
I Part VI I Investments - Land, Buildings, and Equipment. See Form 990, Part

x
x

Description of investment

(a) Cost or other


basis (investment)

x. line

(b) Cost or other


basis (other)

1o.
(c) Deprec1at1on

(cl) Book value

1a Land
b Bu1ld1ngs
c Leasehold improvements
d Equipment

125,000.
1,373,747.

125,000.
727,015.

0.
646,732.
0.

e Other
Total. Add lines 1a1e. (Column (d) should eaua/ Form 990 Part X column (8). /me 10(c))

646,732.

Schedule D (Form 990) 2008

832052
1223-08

Schedule D (Form 990) 2008

ns 1 u e f or

I Part VIII Investments - Other Securities.

Std"
u 1es

H umane

94 - 1623852

Page 3

See Form 990, Part X, line 12

(a) Description of security or category

(including name of security)

(c) Method of valuation.


Cost or end-of-year market value

(b) Book value

Financial derivatives and other f1nanc1alproducts


Closely-held equity interests
Other

Total ICol lb\ should eaual Form 990 Part X col IB\ line 12 \ ...

I Part VIili

Investments

- Proaram Related. See Form 990 Part X line 13

(a) Description of investment type

(c) Method of valuation


Cost or end-of-year market value

(b) Book value

Total. (Col lb) should eaual Form 990 Part X col (B) line 13 l ...
See Form 990, Part X, line 15.
(a) Description

I Part IX I Other Assets.

(b) Book value

...

Total. (Column (b) should eaual Form 990 Part X col (8) /me 15 J

I Part

I Other Liabilities.

See Form 990, Part X, line 25.


(a) Description of liability

(b) Amount

Federal income taxes

Gift
annuities
Deferred
rent

Total. (Column (b) should eaual Form 990 Part X col (8) /me 25

27,425.
22,496.

...

49,921.

In Part XIV, provide the text of the footnote to the organ1zat1on'sfinancial statements that reports the organ1zat1on's l1ab11ity
for uncertain tax pos1t1ons
under FIN 48.
832053
12-23-08

Schedule D (Form 990) 2008

Institute

Schedule D (Form 990) 2008

I Part XI

I Reconciliation

Humane Studies

for

94-1623852

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

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

Excess or (def1c1t)for the year. Subtract line 2 from line 1

Net unrealized gains (losses) on investments

5
6

Donated services and use of fac1l1t1es

5
6

Investment expenses

Prior period adjustments

Other (Describe in Part XIV)

Total adjustments (net). Add lines 4-8

10

Excess or (def1c1tlfor the vear oer f1nanc1alstatements

IPart XII I Reconciliation

Combine lines 3 and 9

10

of Revenue per Audited Financial Statements

Total revenue, gains, and other support per audited financial statements

Amounts included on line 1 but not on Form 990, Part VIII, line 12.
a Net unrealized gains on investments
b Donated services and use of fac11it1es
c

Recoveries of prior year grants

d Other (Describe 1nPart XIV)

<17,759.

2a

Amounts included on Form 990, Part VIII, line 12, but not on line 1
b Other (Describe 1nPart XIV)

5
1
2

2e

<17,759.
6,796,925.

t>

>

I 4a I
4b

0.

4c

Total revenue Add lines 3 and 4c. ITh1sshould eaual Form 990 Part I line 12.1

of Expenses per Audited Financial Statements

6,796,925.

With Expenses oer Return


1

Total expenses and losses per audited financial statements

7,169,944.

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 Losses reported on Form 990, Part IX, line 25

2c

d Other (Describe 1nPart XIV)

2d

Amounts included on Form 990, Part IX, line 25, but not on line 1
b Other (Describe 1nPart XIV)

7,169,944.

I 4a I
4b

0.

4c

c Add lines 4a and 4b


Total exoenses. Add lines 3 and 4c. ITh1sshould eaual Form 990 Part I line 18.l

I Part XJVISupplemental

0.

2e

Subtract line 2e from line 1


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

6,779,166.

2d

e Add lines 2a through 2d


4

>
>

2b

c Add lines 4a and 4b

I Part XU11Reconciliation

<17,759.
<390,778.
1

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

>
>

2c

Subtract line 2e from line 1

6,796,925.
7,169,944.
<373,019.
<17,759.

With Revenue per Return

e Add lines 2a through 2d


3

Paae4

of Change in Net Assets from Form 990 to Financial Statements

7,169,944.

Information

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

Schedule D (Form 990) 2008


832054
12-23-08

Schedule F

OMB No 1545-0047

Statement of Activities Outside the United States

2008

(Form 990)
~ Attach to Form 990. Complete if the organization

answered "Yes" to
Form 990, Part IV, line 14b, line 15, or line 16.

Department of the Treasury


Internal Revenue Service

Name of the organization

Institute

I Part

for

Open to Public
Inspection
Employer identification

Humane Studies

General Information

on Activities

number

94-1623852
Outside the United States.

Complete 1fthe organ1zat1onanswered "Yes"

to Form 990 Part IV line 14b.


1

For grantmakers.

Does the organ1zat1onmaintain records to substantiate the amount of the grants or assistance, the

grantees' el1g1b1l1ty
for the grants or assistance, and the selection cntena used to award the grants or assistance?
For grantmakers.

Act1v1t1esoer Rea1on. (Use Schedule F1 (Form 990\ 1fadd1t1onalsoace 1sneeded.\


(a) Region

(b) Number of
offices
in the region

(c) Number of
employees or
agents 1n
region

(d) Act1v1t1esconducted 1nregion


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

No

(e) If act1v1tylisted 1n(d)


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

(f) Total
expenditures
In region

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

832071
12-18-08

Yes

Describe in Part IV the organ1zat1on's procedures for monitoring the use of grant funds outside the United States.

Totals

[K]

for Form 990.

Schedule F (Form 990) 2008

Institute

ScheduleF(Form990l2008

for

Part U J Grants and Other Assistance to Organizations

Humane Studies

94-1623852

Page 2

or Entities Outside the United States. Complete 1fthe organization answered 'Yes' to Form 990, Part IV, line 15, for any

rec1p1entwho received more than $5,000 Check this box 1fno one rec1p1ent received more than $5,000
---

1
(a) Name of organization

...

- - -

--- - ---

(bl IRS code section


and EIN (1fapplicable)

- - --- - --

---

(c) Region

....o

--

(d) Purpose of

(e) Amount

grant

of cash grant

(f) Manner of
cash disbursement

(g) Amount of
non-cash
assistance

{h) Description
of non-cash
assistance

(i) Method of
valuation (book, FMV,
appraisal, other)

2
3

Enter total number of organ1zat1ons that are recognized as charities by the foreign country or for which the grantee or counsel has provided a
section 501 (c)(3) equ1valency letter

..,_

Enter total number of other or9an1zat1ons or ent1t1es

..,_
Schedule F (Form 990) 2008

832072
12-18-08

ScheduleF(Form990)2008

Part UI

Institute

Grants and Other Assistance

for

to Individuals

Humane Studies

94-1623852

Page3

Outside the United States. Complete 1fthe organ1zat1on answered 'Yes' to Form 990, Part IV, line 16.

Use Schedule F-1 (Form 990 1fadd1t1onal soace 1sneeded


(b) Region

(a) Type of grant or assistance

(c) Number of
rec1p1ents

(cl) Amount of

(e) Manner of
cash disbursement

cash grant

(f) Amount of
non-cash
assistance

(g) Description of
non-cash assistance

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

.
Humane

Studies

Fellowships

!Argentina

4 000. Check

o.

Humane

Studies

Fellowships

!Austria

2 000. Check

0.

Humane

Studies

Fellowships

k:anada

8 000. k:heck

o.

Humane

Studies

Fellowships

!France

2 000. the ck

o.

Humane

Studies

Fellowships

Permany

10 000. :Check

o.

Humane

Studies

Fellowships

!Italy

2 000. the ck

Humane

Studies

Fellowships

!Poland

4 000. leheck

Humane

Studies

Fellowships

Slovakia

2 000. Electronic

funds

Electronic

funds

Humane

Studies

Fellowships

United

Kingdom

18

56 000. ~ransfer/check

o.

o.

transfer

o.

o.
Schedule F (Form 990) 2008

832073
12-18-08

Schedule F Form 990 2ooa

Part IV

Institute

for

94-1623852

Humane Studies

Pa e4

Supplemental Information
Complete this part to provide the 1nformat1onrequired by Part I, line 2, and any other add1t1onal1nformat1on.

Schedule
contact

832074 12-18-08

F,
with

Part
the

I,

Line

2:

Grants

are

monitored

via

collaboration

and

organizations.

Schedule F (Form 990) 2008

SCHEDULE I
(Form 990)

OMB No 1545-0047

Grants and Other Assistance to Organizations,

Department of the Treasury


Internal Revenue Service

Governments, and Individuals in the U.S .

2008

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

Open lo Pubtic:
lnSl)e(:tion

.... Attach to Form 990.

Name of the organization

Employer identification number

Institute

for

Humane Studies

94-1623852

General Information on Grants and Assistance

Part l

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' el1g1b1l1ty
for the grants or assistance, and the selection

[Kl

cntena used to award the grants or assistance?


2

Yes

0No

Describe 1nPart IV the oroan1zat1on'sprocedures for mon1tonno the use of orant funds in the United States

Part ti j Grants and Other Assistance to Governments and Organizations in the United States. Complete 1fthe organization answered "Yes" on Form 990, Part IV, line 21, for any
-

- - -- -

1 (a) Name and address of organ1zat1on


or government

(b) EIN

(c) IRC section


1fapplicable

(d) Amount of

cash grant

.. --

..

----

(e) Amount of
non-cash
assistance

---------

(t) Method of

valuation (book,
FMV, appraisal,

- - -

.. ---------

---

(g) Descnpt1on of
non-cash assistance

- -

--

(h) Purpose of grant


or assistance

~+horl

George
4400

Mason

University

University

Drive

Fairfax

In

VA 22030

54-0836354

501(c)

(3)

7 000.

o.

In
State
2020

Policy
North

Arlington

Network
14th

Street,

Suite

250

VA 22201

501(c)(3)

Enter total number of section 501 (c)(3) and government organ1zat1ons


Enter total number of other organ1zat1ons

34 618.

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

o.

of

educational

of

internship

with

state-based
57-0952531

832101 12-18-08

support

activities

3
LHA

support

.ictivities.

centers

research

....

....
Schedule I (Form 990) 2008

Institute

for

Humane Studies

Schedule 1(Form 990) 2ooa


Part tit j Grants and Other Assistance to Individuals in the United States. Complete 1fthe organ1zat1onanswered "Yes" on Form 990, Part IV, line 22
Use Schedule 1-1(Form 990) 1fadd1t1onalspace 1sneeded
(a) Type of grant or assistance

Charles

G. Koch Summer Fellow

Program

MFA Fellowships

Summer Graduate

Research

Humane Studies

Fellowships

Hayek Fund for

Scholars

I Part lV l

(b) Number of
rec1p1ents

(c) Amount of
cash grant

(d) Amount of noncash assistance

47

16 150.

o.

11

39 000.

o.

10

10 000.

o.

129

488 000.

o.

23

14 730.

o.

(e) Method of valuation


(book, FMV, aoora1sal, other)

94-1623852

Page 2

(f) Description of non-cash assistance

Sunnlemental Information. Comolete this oart to orov1de the information reau1red 1nPart I line 2 and anv other add1t1onalinformation

Schedule
contact

832102 12-18-08

I,
with

Part
the

I,

Line 2: Grants

are monitored

via

collaboration

and

organizations.

Schedule I (Form 990) 2008

Compensation

SCHEDULE J
(Form 990)

OMB No 1545-0047

Information

2008

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


Compensated Employees
.... Attach to Form 990. To be completed by organizations that
answered "Yes" to Form 990, Part IV, line 23.

Department of the Treasury


Internal Revenue Service

Opento Public
Inspection

Name of the organization

Employer identification

Institute
Part I

for

Humane Studies

number

94-1623852

Questions Regarding Compensation


Yes

No

1a Check the appropriate box(es) 1fthe organ1zat1onprovided any of the following to or for a person listed in Form 990,

to provide any relevant 1nformat1onregarding these items.


Part VI I, Section A, line 1a. Complete Part 111

D
D
D
D

First-class or charter travel


Travel for companions
Tax 1ndemn1f1cat1on
and gross-up payments
D1scret1onaryspending account

D
D
D
D

Housing allowance or residence for personal use


Payments for business use of personal residence
Health or social club dues or 1n1t1at1on
fees
Personal services (e g., maid, chauffeur, chef)

b If line 1a Is checked, d1d the organ1zat1onfollow a written policy regarding payment or reimbursement or prov1s1on
of all of the expenses described above? If "No,' complete Part Ill to explain

1b

Did the organization require substant1at1on prior to reimbursing or allowing expenses incurred by all officers, directors,
trustees, and the CEO/Executive Director, regarding the items checked in line 1a?

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
D
00

D
00

Compensation committee
Independent compensation consultant

00

Form 990 of other organizations

Written employment contract


Compensation survey or study
Approval by the board or compensation committee

During the year, d1d any person listed 1nForm 990, Part VII, Section A, line 1a:

a Receive a severance payment or change of control payment?

4a

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

4b

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

4c

x
x
x

If "Yes" to any of lines 4ac, list the persons and provide the applicable amounts for each item In Part Ill.
Only 501 (c)(3) and 501 (c)(4) organizations

must complete lines 5-8.

For persons listed 1nForm 990, Part VII, Section A, line 1a, d1d the organization pay or accrue any compensation
contingent on the revenues of.

a The organ1zat1on?

5a

b Any related organization?

5b

x
x

If "Yes," to line Sa or Sb, describe 1nPart Ill.

For persons listed 1nForm 990, Part VII, Section A. line 1a, did the organ1zat1onpay or accrue any compensation
contingent on the net earnings of:

a The organ1zat1on?
b Any related organization?
If 'Yes" to line 6a or 6b, describe in Part Ill.
7 For persons listed In Form 990, Part VII, Section A, line 1a, d1d the organ1zat1onprovide any non-fixed payments
not described 1nlines Sand 6? If "Yes,' describe 1nPart Ill
8 Were any amounts reported 1nForm 990, Part VII, paid or accrued pursuant to a contract that was subJect to the
1n1t1al
contract exceot1on described In Reas section S3.49S84(a)(3\? If "Yes" describe 1nPart Ill
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

832111
12-23-08

6b

x
x

6a

Schedule J (Form 990) 2008

Schedule J (Form 990) 2008


Part

U j Officers,

Institute

for

Humane Studies

Directors, Trustees, Key Employees_._!l_ndHighest Compensated

94-1623852

Paoe 2

Employees. Use Schedule J-1 1fadd1t1onalspace 1sneeded

For each 1nd1v1dualwhose compensation must be reported 1nSchedule J, report compensation from the organization on row (1)and from related organ1zat1ons,described 1nthe 1nstruct1ons,on row
Do not list any 1nd1v1dualsthat are not listed on Form 990, Part VII

Oil

Note. The sum of columns (8)(1)-(111)


must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a
(B) Breakdown of W-2 and/or 1099-M ISC compensation

(i)

Martv

zuoan

(ii) Bonus &


incentive
compensation

(i) Base
compensation

(A) Name

(iii

150,000.

75,000.
0.

0.

(iii) Other
compensation

0.
0.

(C)
Deferred
compensation

(D)
Nontaxable
benefits

0.
0.

3,094.
0.

(E)
Total of columns
(8)(1)-(D)

228,094.
0.

(F)
Compensation
reported in prior
Form 990 or
Form 990-EZ

0.
0.

(i)
(ii)

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

(i)

(iii
(i)
(ii)

(i)
l(iil
(i)
l(iil
(i)
lciil
(i)
lliil
(i)
Iii\
(i)

Iii\
(i)
liil
Schedule J (Form 990) 2008
832112 12-23-08

. .'
SCHEDULEO

Supplemental Information to Form 990

(Form 990)

.... Attach to Form 990. To be completed by organizations to provide


additional information for responses to specific questions for the
Form 990 or to provide any additional information.

Department of the Treasury


Internal Revenue Service

OMS No 1545-0047

2008

Open to Public
Inspection
Employer identification

Name of the organization

Institute
Form 990,

Part

who maintain

in

Form 990,

Line

the

an interest

Student

I,

Part

for
1,

highest
the

standard

principles

III,

Marketing

Description

Line

of

4d,

- markets

introduces

new audiences

materials,

e-mails,

to

of Organization
of

the

Other

excellence

classical

liberal

Program

Institute's

the

ideas

websites,

and who share


tradition.

Services:
programs

of

direct

Mission:

academic

the

number

94-1623852

Humane Studies

liberty

mail,

to

students

through

printed

networking,

and

and paid

advertisements.
Expenses$

Public
the

Affairs

efforts

network

- seeks
of

of

Part

President

of

VI,

alumni,

and build

including

Section

VI,

Section

accountants

prior

Form 990,

inform

in

Inc.

Revenue$

faculty,

and

communication

Part

contemporaneously

O.

of$

2:

Richard

Charles

to

A, line
and provided

10:

supporters
that

Revenue$

Fink

is

G. Koch is

to

Draft

990

the

Vice

about

develops

0.

Executive

Vice

Chairman

and CEO of

is

prepared

Chairman

by the
of

the

Board

for

filing.

VI,

Section
with

B, Line

any potential

12c:

Disclosure

is

required

conflicts.

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions
832211
12-18-08

O.

liberty.

grants

A, line

O.

of$

Inc.

Part

independent

grants

interested

Koch Industries,

Industries,

Form 990,

to

Institute

411473.

Form 990,

review

the

individuals

Expenses$

Koch

including

547769.

for Form 990.

Schedule O (Form 990) 2008

SCHEDULEO

Supplemental Information to Form 990

(Form 990)

.... Attach to Form 990. To be completed by organizations to provide


additional information for responses to specific questions for the
Form 990 or to provide any additional information.

Department of the Treasury


Internal Revenue Service

OMB No 1545-0047

2008

Open to Public
Inspection
Employer identification

Name of the organ1zat1on

Institute

Form 990,
the

Part

VI,

Executive

Committee

for

Section

Committee

with

B, Line
of

comparability

compensation.
in

writing

Part

VI,

the

15:

Board
data

The Chairman

Management

Humane Studies

with

of
the

to

the

Compensation

of

for

Directors.

consider

Board

decisions

number

94-1623852

officers

Management

in

their

of

Directors

of

the

review

is

provides

by
the

of

communicates

Committee

set

to

on officer

compensation.

Form

990,

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,OH,OK,OR,PA,RI,SC,SD,TN,TX,UT,VA,VT,WA,WY

Form 990,

Part

statements
a bona

and
fide

Form 990,Part
This

VI,

process

Section

governing

business

XI,
has

C, Line
documents

19:

The Institute's

are

available

the

prior

request

to

those

with

purpose.

Line
not

2c
changed

since

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions
832211
12-18-08

upon

financial

year.

for Form 990.

Schedule O (Form 990) 2008

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