Totals
- Total revenue
- $2,263,731
- Total expenses
- $2,491,113
- Contributions and grants received
- $2,162,047
- Grants paid
- $18,000
- Program service revenue
- $0
- Investment income
- $99,823
- Other revenue
- $1,861
- Total assets, end of year
- $2,469,491
- Total liabilities, end of year
- $4,074
- Net assets or fund balances, end of year
- $2,465,417
- Program services expenses (Part IX)
- $2,140,371
- Management and general expenses
- $143,611
- Fundraising expenses
- $207,131
- Program service expenses (Part III)
- $2,140,371
Program services were 85.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$2,162,047
-
1g · Noncash contributions included above
$6,985
-
3 · Investment income
total $99,823 · excluded $99,823
-
7a · Gross sales of assets other than inventory
securities $6,985
-
7b · Less cost or other basis and sales expenses
securities $6,985
-
7c · Gain or loss
securities $0
-
7d · Net gain or loss
total $0
-
11a · Other revenue: CREDIT CARD REBATES
total $1,861 · related or exempt $1,861
-
11e · Other revenue, total
$1,861
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $18,000 · program services $18,000
-
5 · Compensation of officers, directors and key employees
total $506,117 · program services $405,101 · management and general $12,618 · fundraising $88,398
-
7 · Other salaries and wages
total $732,316 · program services $690,701 · management and general $5,746 · fundraising $35,869
-
8 · Pension plan contributions
total $33,891 · program services $21,408 · management and general $1,849 · fundraising $10,634
-
9 · Other employee benefits
total $131,770 · program services $101,737 · management and general $10,521 · fundraising $19,512
-
10 · Payroll taxes
total $86,615 · program services $77,571 · management and general $1,172 · fundraising $7,872
-
11b · Fees: legal
total $25,079 · program services $17,412 · management and general $7,532 · fundraising $135
-
11g · Fees: other
total $17,531 · program services $9,021 · management and general $8,510
-
12 · Advertising and promotion
total $277,373 · program services $274,602 · management and general $2,771
-
13 · Office expenses
total $56,542 · program services $29,036 · management and general $24,824 · fundraising $2,682
-
14 · Information technology
total $55,341 · program services $36,878 · management and general $7,821 · fundraising $10,642
-
16 · Occupancy
total $56,849 · program services $22,282 · management and general $24,344 · fundraising $10,223
-
17 · Travel
total $90,422 · program services $72,982 · management and general $2,485 · fundraising $14,955
-
22 · Depreciation, depletion and amortization
total $38,158 · program services $29,643 · management and general $8,515
-
23 · Insurance
total $22,723 · program services $5,653 · management and general $17,070
-
24a · Other expenses: CONTRACT SERVICES
total $195,917 · program services $195,917
-
24b · Other expenses: MISCELLANEOUS
total $82,748 · program services $70,978 · management and general $6,831 · fundraising $4,939
-
24c · Other expenses: CASE EXPENSES
total $38,357 · program services $38,357
-
24d · Other expenses: BOOKS AND DUES
total $16,522 · program services $16,261 · management and general $111 · fundraising $150
-
24e · All other expenses
total $8,842 · program services $6,831 · management and general $891 · fundraising $1,120
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $640,813 · end of year $530,281
-
2 · Savings and temporary cash investments
beginning of year $1,991,933 · end of year $1,893,749
-
4 · Accounts receivable
beginning of year $305 · end of year $305
-
9 · Prepaid expenses and deferred charges
beginning of year $1,100 · end of year $1,100
-
10a · Land, buildings and equipment: cost or other basis
$143,014
-
10b · Land, buildings and equipment: accumulated depreciation
$98,958
-
10c · Land, buildings and equipment, net
beginning of year $68,787 · end of year $44,056
-
25 · Other liabilities
beginning of year $10,139 · end of year $4,074
-
27 · Net assets without donor restrictions
beginning of year $2,592,799 · end of year $2,340,417
-
28 · Net assets with donor restrictions
beginning of year $100,000 · end of year $125,000
Mission and programs · 2024
Mission
TO PROTECT CONSTITUTIONAL RIGHTS TO FREEDOM, CREATE GREATER ACCESS TO BETTER EDUCATIONAL OPPORTUNITIES AND ALLOW KANSANS TO KEEP MORE OF WHAT THEY EARN.
-
KANSAS JUSTICE INSTITUTE, LLC IS A PUBLIC INTEREST LITIGATION FIRM PROTECTING THE FREEDOMS GUARANTEED BY THE KANSAS AND UNITED STATES CONSTITUTIONS. THE CASES IN LITIGATION OR THAT HAVE BEEN LITIGATED DURING 2024 ARE AS FOLLOWS: 1. JOHNSON V. SMITH - CONSTITUTIONAL CHALLENGE TO WARRANTLESS SEARCH REGIME AND AUTOMATIC PENALTIES FOR BEING MORE THAN 30-MINUTES FROM HOME DURING SURPRISE, WARRANTLESS SEARCH. ARGUMENTS ADVANCED TEXT, HISTORY, AND TRADITION OF FOURTH AND FOURTEENTH AMENDMENTS. ALTHOUGH WE PLEADED A CLAIM FOR ATTORNEY FEES, WE HAVE NOT YET SOUGHT THEM. THE CASE IS BEING ACTIVELY LITIGATED.2. GREEN V. KBOC - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.3. COZY INN V. SALINA - CONSTITUTIONAL CHALLENGE TO CONTENT-BASED RESTRICTIONS ON SPEECH IN SIGN-MURAL CODE REGIME. ARGUMENTS ADVANCED FIRST AMENDMENT PRINCIPLES. WE HAVE PLEADED A CLAIM FOR ATTORNEY FEES, BUT WE HAVE NOT YET SOUGHT THEM. THE CASE IS CURRENTLY PENDING.4. JUNCTION CITY POLICE DEPARTMENT V. ONE 2014 MERCEDES GL CLASS - CONSTITUTIONAL CHALLENGES WITHIN KANSAS FORFEITURE REGIME. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION; ADVANCED FOURTH AMENDMENT PRINCIPLES AS WELL. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.
Expenses $492,636
-
THE ECONOMIC FREEDOM PROGRAM REPRESENTS EFFORTS ON TAX AND BUDGET POLICY. WE PUBLISH ORIGINAL RESEARCH AND OTHER WRITTEN MATERIAL, AS WELL AS SPEAK TO CIVIC AND OTHER GROUPS. OUR TAX POLICY WORK EXAMINES THE IMPACT OF TAX BURDENS ON PRIVATE SECTOR JOB CREATION AND OTHER ECONOMIC FACTORS; WE ALSO STUDY GOVERNMENT SPENDING IN SEARCH OF OPERATING EFFICIENCY OPPORTUNITIES AT THE STATE AND COUNTY LEVELS.
Expenses $532,846
-
THE STUDENT-FOCUSED EDUCATION PROGRAM STRIVES TO PROVIDE INSIGHTS ON SPENDING CHOICES FOR EDUCATION. EXTENSIVE RESEARCH IS CONDUCTED IN VARIOUS EDUCATION AREAS. WE EXAMINE THE RELATIONSHIP BETWEEN K-12 SPENDING AND STUDENT ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL IN-DEPTH ANALYSIS OF SCHOOL FUNDING AND EMPLOYMENT CHANGES.
Expenses $637,932
-
THE SENTINEL, LLC IS AN ONLINE NEWS SERVICE THAT HOLDS MEDIA AND GOVERNMENT ACCOUNTABLE FOR PROVIDING COMPLETE, ACCURATE AND UNBIASED INFORMATION SO THAT CITIZENS CAN MAKE THEIR OWN INFORMED DECISIONS ON PUBLIC POLICY MATTERS.
Expenses $144,935
-
KANSAS SCHOOL BOARD RESOURCE CENTER, LLC PROVIDES RESEARCH, POLICY GUIDANCE, EDUCATION, AND OTHER RESOURCES TO LOCAL SCHOOL BOARDS, THE GENERAL PUBLIC & OTHERS.
Expenses $332,022 · Grants $18,000
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
David GibsonDAVID GIBSON
CHAIRMAN OF BOARD OF TRUST
- Total calculated
- $0
- Hours/week
- 20
-
George PearsonGEORGE PEARSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Chuck MackeyCHUCK MACKEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Raul BritoRAUL BRITO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Phyllis NolanPHYLLIS NOLAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Robert SmithROBERT SMITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Neil DouthatNEIL DOUTHAT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Priscilla O'ShaughnessyPRISCILLA O'SHAUGHNESSY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Nick PowellNICK POWELL
VICE CHAIRMAN OF BOARD OF
- Total calculated
- $0
- Hours/week
- 2
-
Bill PickertBILL PICKERT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Robert YoungROBERT YOUNG
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
James FrankoJAMES FRANKO
PRESIDENT
- Total calculated
- $291,913
- From this org
- $253,749
- From related orgs
- $0
- Other
- $38,164
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $178,749
- Bonus
- $75,000
- Other
- $0
- Deferred
- $7,795
- Nontaxable benefits
- $30,369
- Filer's total
- $291,913
-
David TrabertDAVID TRABERT
CHIEF EXECUTIVE OFFICER
- Total calculated
- $261,078
- From this org
- $252,368
- From related orgs
- $0
- Other
- $8,710
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $212,368
- Bonus
- $40,000
- Other
- $0
- Deferred
- $7,578
- Nontaxable benefits
- $1,132
- Filer's total
- $261,078
-
Samuel MacrobertsSAMUEL MACROBERTS
LITIGATION DIRECTOR
- Total calculated
- $199,857
- From this org
- $163,453
- From related orgs
- $0
- Other
- $36,404
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,453
- Bonus
- $20,000
- Other
- $0
- Deferred
- $5,091
- Nontaxable benefits
- $31,313
- Filer's total
- $199,857
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PART I, LINE 7
- THE BOARD OF TRUSTEES DETERMINES AND APPROVES THE YEAR-END BONUS PAID TO THE CHIEF EXEC. OFFICER OF THE ORGANIZATION AND HIS SALARY FOR THE UPCOMING YEAR BASED ON ITS DISCRETION UPON REVIEW OF THE MOST CURRENT SPN SALARY GUIDE FOR OTHER INDUSTRY CEOS. THE CHIEF EXEC. OFFICER DETERMINES ANY BONUSES PAID TO ALL OTHER EMPLOYEES BASED ON SIMILAR CRITERIA.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
LEGAL HOTLINE ASSISTANCE FOR KANSAS SCHOOL BOARD MEMBERS
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
KANSAS JUSTICE INSTITUTE LLC
PUBLIC-INTEREST LITIGATION CENTER · KS · income $11,250 · assets $45,525
Directly controlled by KANSAS POLICY INSTITUTE
-
THE SENTINEL LLC
ONLINE NON-PROFIT NEWS SERVICE · KS · income $10,260 · assets $31,453
Directly controlled by KANSAS POLICY INSTITUTE
-
KANSAS SCHOOL BOARD RESOURCE CENTER LLC
EDUCATION RESOURCE NON-PROFIT CENTER · KS · income $252,040 · assets $79,083
Directly controlled by KANSAS POLICY INSTITUTE
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513219349313341
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