Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,631,573 | 3,168,958 | 355,584 | 4,474,000 | 4,744,994 | 15,375,109 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,631,573 | 3,168,958 | 355,584 | 4,474,000 | 4,744,994 | 15,375,109 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 7,730,955 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 7,644,154 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,631,573 | 3,168,958 | 355,584 | 4,474,000 | 4,744,994 | 15,375,109 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 62 | 58 | 15 | 31 | 2,372 | 2,538 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 15,377,647 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Part II, Short Year Explanation: | The organization changed its year end in 2016 from a fiscal year ending August 31 to a calendar year ending December 31. The amounts in column (c) 2016 represent the short year September 1, 2016 - December 31, 2016. (a) September 1, 2014- August 31, 2015 (b) September 1, 2015- August 31, 2016 (c) September 1, 2016- December 31, 2016 (short-year) (d) January 1, 2017- December 31, 2017 (e) January 1, 2018- December 31, 2018 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 1: Organization's Mission | The Institute envisions a society in which all individuals enjoy life, liberty, and the pursuit of happiness. It is a society in which: - Students engage with and champion these rights for themselves and others. - Teachers educate students to seek knowledge and tackle challenges with these rights in mind. - Parents empower their children to apply these rights in their own lives through interaction, example, and dialogue. |
| Form 990, Part III, Line 4a, Content Development, Maintenance and | Distribution: The Bill of Rights Institute revised and updated its American Portraits series to the Voices of History platform. These 139 engaging narratives from across American History invite students to step into the past and meet the men and women, both well-known and forgotten, who have helped shape our past. In addition, the Bill of Rights Institute continually updated and delivered the following online instructional material: BillofRightsInstitute.org: This website provides teachers with free lesson plans and additional educational resources on the Constitution and Bill of Rights. We received over 3,300,000 unique page views throughout the year 2018. Homework Help: In 2018, the Institute released 2 new videos as part of our Homework Help series and began production on 6 more videos covering topics like African Americans and the Gilded age and Entrepreneurship. DocsofFreedom.org: This online textbook focuses on primary sources to teach students about history, government, and economics. The other themes will include how Founding principles can be applied through all of the topics, and how students can be virtuous in their own lives. VoicesofHistory.org: This online compendium of Bill of Rights Institute houses over 150 lesson plans from numerous published resources. Materials include free step-by-step lesson plans, background essays, activities, handouts, and primary sources. |
| Form 990, Part III, Line 4b, Teacher Professional Development and Outreach: | By focusing on Founding principles such as natural rights, due process protections, civic virtue, federalism, separation of powers, and citizenship, each program provides history and civics teachers with the tools and background knowledge needed to educate young people about America's Founding principles and civic values. Liberty Fund Colloquia: The Institute also conducted a series of advanced colloquia co-sponsored with Liberty Fund. A total of 90 social studies teachers attended five different programs weekend and week-long programs - engaging in discussion about the importance of individual liberty in the American republic. |
| Form 990, Part III, Line 4c, Student Programs: | The Institute held Student Symposia in Colorado Springs, CO; Pittsburgh, PA; Wichita, KS; and Kansas City, KS. There were 126 students who participated in these programs. The Bill of Rights Institute also participated in a three city "tour" across Wyoming to run MyImpact Challenge workshops in Casper, WY, Cheyenne, WY, and Rock Springs, WY, in which 212 students attended. Think the Vote: The Institute continued its online debate resource for students, where students learn about and discuss controversial topics The Institute reached over 2,800 students through these efforts. The Institute relaunched its website devoted to current event and controversial topics. |
| Form 990, Part VI, Section A, line 6 | The Bill of Rights Institute has members, and no stockholders. |
| Form 990, Part VI, Section A, line 7a | The Bill of Rights Institute has members that have the authority to elect the Board of Directors. |
| Form 990, Part VI, Section A, line 7b | Approval of the Members is required for certain actions like amending certain sections of the governing documents. |
| Form 990, Part VI, Section B, line 11b | Form 990 is prepared by an outside independent CPA firm, which is reviewed by the corporate President and Treasurer. Then a copy will be provided to all Board members for their review prior to signing and filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | A copy of BRI's Policy on Conflicts of Interest and Code of Ethics is given to all Directors, officers and employees at the beginning of their term of service or employment. A conflict of Interest Questionnaire and Acknowledgement form is also given to each Director, officer and employee to fill out and sign, which acknowledges that they have received and reviewed the policy, and which allows them to provide information regarding their business and family interests. |
| Form 990, Part VI, Section B, line 15 | With respect to compensation for the Organization's officers, other than the President, for the 2018 year the President determined the compensation levels and those individuals were compensated based on comparable amounts paid by comparable organizations for comparable services. All compensation amounts are provided to and reviewed by the Board of Directors. The President's compensation was determined and approved by the Board of Directors based on comparable amounts paid by comparable organizations for comparable services. |
| Form 990, Part VI, Section C, line 18 | BRI makes its Form 1023 and 990 available upon request. A public disclosure copy of the BRI Federal Form 990 is also available on Guidestar. |
| Form 990, Part VI, Section C, line 19 | Information listed in Part VI, Section C, line 19 was available during the organization's tax year in accordance with IRS public disclosure rules. |
| Form 990, Part IX, line 11g | Other professional fees: Program service expenses 954,363. Management and general expenses 76,520. Fundraising expenses 881. Total expenses 1,031,764. |
| Form 990, Part XII, Line 2c | No change from previous years. |
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| Software Version: |