I

Form 990 ,.

Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung

benefit trust or private foundation) Department of the Treasury Internal Revenue Service • 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 SEP 1 • 2 0 0 8 and ending AUG 31 , 2 0 0 9

OMB No 1545-0047

2008 Open to Public

lnspecmon

B Check ,r Please C Name of organization D Employer identification number applicable use IRS

D~~~~s :~~:~; Institute for Humane Studies

DName type change Doino Business As 94-1623852 return see Number and street (or PO box 1f ma1l 1s not delivered to street address) Room/suite E Telephone number D ln1t1a, I

D!:;~,n- ;;;.:::~ 3301 North Fairfax Drive 440 703-993-4880 D Aremtuemnded t1ons C Z 8 , 0 0 4 I 7 9 9 • 1ty or town, state or country, and IP+ 4 G Gross rece,pts $

Dtgtca· !Ar 1 in qton , VA 2 2 2 0 1 t-H=--(a-)-ls_t_h_lS...:.a...;.g...;.r_ou-p-re-tu_r_n_........_ _ __.c_;_~_:.._

pend mg F Name and address of pnnc1pal off1cer:Gary Leff for affiliates? D Yes IXJ No

----~S_a_m_e_=a=s~_a_b_o_v_e _______ ~~-----=-----~H~~a"~~~IOCl~~?oy~o~ I Tax-exempt status [K] 5011c\ I 3 \ ..... l1nsert no l D 49471all1l or D 527

J Website:• WWW. theihs. orq

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

Hlcl Grouo exemot1on number •

K Tvoe of orQamzat1on 00 Corporation D Trust D Assoc1at1on D Other• l L Year of formation 19 611 M State of leoal dom1c1le CA

I Part 11 Summary QI 1 Bneflydescnbetheorganizat1on'sm1ss1onormosts1gnif1cantact1v1t1es: The Institute discovers,

g develops, and supports students, scholars, and other intellectuals IQ

E 2 Check this box • D 1f the organization d1scont1nued its operations or disposed of more than 25% of its assets

c::> ~ 3 Number of voting members of the governing body (Part VI, line 1 a) ,___3__,_ _______ 1_2_ ...-C, 12 c::, 4 Number of independent voting members of the governing body (Part VI, line 1 b) 4

"-' ~ 5 Total number of employees (Part V, line 2a) 5 6 4 : ~ 6 Total number of volunteers (estimate 1f necessary) 6 0 Z ~ 7a Total gross unrelated business revenue from Part VIII, line 12, column (C) 7a O • <(--+-~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=+ ________ 0_. --.. Prior Year Current Year

rr} ~ 8 Contnbut1ons and grants (Part VII I, line 1 h) 5 , 7 6 4 , 5 9 1 • z c 9 Program service revenue (Part VIII, line 2g) 7 3 8 1 6 8 3.

6,058,741. 742,818.

~ QI~ o 105,134. &... 1 Investment income (Part VIII, column (A), lines 3, 4, and 7d) <4,634.> ~ a: 11 Other revenue (Part VIII, column (A), lines 5, 6d, Be, 9c, 1 Oc, and 11 e) 5 , 4 2 5 • >,§,!) 12 Total revenue - add lines 8 throuah 11 (must eaual Part VIII column (Al line 12\ 6, 613 1 8 3 3. 6 1 7 9 6 1 92 5 • --+--~~~~'-'-'--'--~~~~~~~'--'-'"-"-'='--===c.=-'-'C"-'-'-'--"''--'=~~~~'-=--'='----+----'----''----+----'-----'---

13 Grants and s1m1lar amounts paid (Part IX, column (A), lines 1-3) 5 6 7 1 0 6 8 • 6 9 9 1 4 9 8 • 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) 2,493,329. 2,749,883. u, c QI Q. )(

w

~"'

16 a Professional fundra1s1ng fees (Part IX, column (A), line 11 e)

b Total fundra1s1ng expenses (Part IX, column (0), line 25) • ___ 4_9c.......:..5_,,'-4...::.....c6_6:......c..... 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24f)

18 Total expenses. Add lines 13-17 (must qual_~-~,r,a,~'V'Elf'.125) 19 Revenue less expenses Subtract line 118 fr - ;v .

3,839,316. 6,899,713.

<285,880.t> Beoinnina of Year

3,720,563. 7,169,944.

<373,019.> End of Year o~

1:!3 c: ~~ 20 Total assets (Part X, line 16) JAN 1 5 2010 3,963,341. 3,398,587. ~ 21 Total liab1l1t1es (Part X, line 26) a, c:

359,478. 185,502. z,z 22 Net assets or fund balances. Subtract I ne 21mom rtnel2(ll. 1 a 1 ""ii'" 3.603.863. 3,213,085. I PartU I Signature Block UUULB\11. U U

Sign

Here

Paid

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, and complete ~of preparer (otp.er than office~ ,s based on all mlormat,on of which preparer has any knowledge

~ ,.,.1, .. oro~c,P .,J ~·\O I 0,1, \ - , I - ro II... Gary Leff, Treasurer r Type or print name and title

~ ~ self- (see instructions)

liPr~e~a~r~eri·s~~-~........,.~ -~""'~~,\~~;~~~---.:---------~'Daltle~1J.~2l~C~he~c~k~1f~~_[::J..~1Pr:ep~a:ffi:rs:,d:e:nt~,fy-m-g-nu_m_b-er __ _ signature O 1 IO 7 I 10 emploved • D Preparer's Firm's name (or R c PLLC Use Only yours,, agers & ompan EIN.

se11-emp1oyed), ~8300 Boone Boulevard, address, end z1P+4 Vienna, VA 22182

Suite 600 Phone no • 703-893-0300

May the IRS discuss this return with the preparer shown above? (see 1nstruct1ons) IXJ Yes D No

832001 12-18-08 LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2008)

See Schedule o for Organization Mission Statement Continuati~\':J ~

Form990 2008 Institute for Humane Studies 94-1623852 Pa e2 Part tu Statement of Program Service Accomplishments (see instructions)

1 Briefly describe the organ1zat1on's m1ss1on: The Institute discovers, develops, and supports students, scholars, and other intellectuals who maintain the highest standard of academic excellence and who share an interest in the principles of the classical liberal tradition.

2 Did the organization undertake any s1gn1f1cant program services during the year which were not listed on

the prior Form 990 or 990·EZ? D Yes CKJ No If 'Yes', describe these new services on Schedule 0.

3 Did the organization cease conducting, or make s1gn1f1cant changes in how 1t conducts, any program services?

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

4 Describe the exempt purpose achievements for each of the organ1zat1on's three largest program services by expenses

Section 501 (c)(3) and 501 (c)(4) organ1zat1ons and section 494 7(a)(1) trusts are required to report the amount of grants and

allocations to others, the total expenses, and revenue, 1f any, for each program service reported.

Dves CKlNo

4a (Code: ) (Expenses $ 2 , 5 18 , 5 13 • 1nclud1ng grants of$ 6 0 2 , 7 3 0 • ) (Revenue $ 1 , 0 4 7 , 8 4 9 • ) Advanced Academic Programs - works to develop talented young people who are interested in careers in academia. It accomplishes this through mentoring, career development seminars, scholarships, fellowships, focused research workshops, and strategic grants.

4b (Code: ) (Expenses $ 1 , 12 3 , 11 0 • including grants of $ 8 9 , 7 6 8 • ) (Revenue $ 2 5 , 0 0 0 • ) Communicators Programs - assist young people interested in careers in policy, journalism, and creative media through scholarships, internships, mentoring, seminars, and networking opportunities.

4c (Code ) (Expenses $ 1 , 5 5 9 , 11 3 • 1nclud1ng grants of $ 7 , 0 0 0 • ) (Revenue $ 4 4 0 , 4 1 7 • ) Educational Programs - work to introduce and inform young people in the ideas of liberty and identify and evaluate students who have the potential to make contributions to a freer society.

4d Other program services. (Describe 1n Schedule 0.)

(Expenses $ 9 5 9 , 2 4 2 • including grants of $ ) (Revenue $ 4e Total program service expenses ..... $ 6 , 15 9 , 9 7 8 • (Must equal Part IX, Lme 25 1 column (BJ)

832002 12·18·08

Form 990 (2008)

Form 990 (2008) Institute for Humane Studies 94-1623852 Paoe3

I Part IV I Checklist of Required Schedules

1

2

3

4

5

6

7

8

9

10

11

12

13

14a

b

15

16

17

18

19

20

21

22

23

24a

Is the organ1zat1on described 1n section 501 (c)(3) or 4947(a)(1) (other than a private foundation)?

If "Yes," complete Schedule A

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

Did the organ1zat1on engage in direct or 1nd1rect political campaign act1v1t1es on behalf of or 1n oppos1t1on to candidates for

public office? If "Yes," complete Schedule C, Part I

Section 501 (c)(3) organizations. Did the organization engage in lobbying act1v1t1es? If "Yes," complete Schedule C, Part II

Section 501 (c)(4), 501 (c)(5), and 501 (c)(6) organizations. 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, 1nclud1ng easements to preserve open space,

the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II

Did the organization ma1nta1n collections of works of art, historical treasures, or other s1m1lar assets? If "Yes," complete

Schedule 0, Part JIJ

Did the organ1zat1on report an amount 1n Part X, line 21, serve as a custodian for amounts not listed 1n Part X; or provide

credit counseling, debt management, credit repair, or debt negot1at1on services? If "Yes," complete Schedule D, Part IV

Did the organ1zat1on hold assets in term, permanent, or quasi-endowments? If "Yes," complete Schedule D, Part V

Did the organ1zat1on report 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

Did the organ1zat1on receive an audited f1nanc1al statement for the year for which 11 1s completing this return that was

prepared 1n accordance with GAAP? If "Yes," complete Schedule D, Parts XI, XII, and Xlll

Is the organization a school as described in section 170(b)(1 )(A)(11)? If "Yes," complete Schedule E

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

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundra1s1ng, business,

and program service act1v1t1es outside the U.S.? If "Yes," complete Schedule F, Part I

Did the organ1zat1on report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organ1zat1on or entity

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

Did the organ1zat1on report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to 1nd1v1duals

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

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

Did the organ1zat1on report more than $15,000 total on Part VI 11, lines 1 c and Ba? If "Yes," complete Schedule G, Part II

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

Did the organ1zat1on operate one or more hospitals? If "Yes," complete Schedule H

Did the organ1zat1on report more than $5,000 on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II

Did the organ1zat1on report more than $5,000 on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and JIJ

Did the organ1zat1on answer 'Yes' to Part VII, Section A, questions 3, 4, or 5? If "Yes," complete Schedule J

Did the organ1zat1on have a tax-exempt bond issue with an outstanding pnnc1pal amount of more than $100,000 as of the

last day of the year, that was issued after December 31, 2002? If "Yes," answer questions 24b-24d and complete Schedule K.

Yes No

1 x 2 x

3 x 4 x

5

6 x

7 x

8 x

9 x 10 x

11 x

12 x 13 x

14a x

14b x

15 x

16 x 17 x 18 x 19 x 20 x 21 x 22 x 23 x

If "No", go to question 25 24a X b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ... 2_4_b.c...+----+--

c Did the organ1zat1on maintain an escrow account other than a refunding escrow at any time during the year to defease

any tax-exempt bonds? ... 2_4_c.c...+----+--

d Did the organization act as an 'on behalf of" issuer for bonds outstanding at any time during the year? f-2=-4-"d"-+--+--

25a Section 501 (c)(3) and 501 (c)(4) organizations. Did the organization engage 1n an excess benefit transaction with a

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

b Did the organ1zat1on become aware that 11 had 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 organ1zat1on provide 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

832003 12-18-08

25a x

25b x

26 x

27 x Form 990 (2008)

Form 990 ,20081 Institute for Humane Studies 94-1623852 Paae4

I Part IV I Checklist of Required Schedules (contmued)

28 During the tax year, did any person who 1s a current or former officer, director, trustee, or key employee

a Have a direct business relat1onsh1p with the organization (other than as an officer, director, trustee, or employee), or an

1nd1rect business relat1onsh1p through ownership of more than 35% 1n another entity (1nd1v1dually or collectively with other

person(s) listed 1n Part VII, Section A)? If "Yes," complete Schedule L, Part JV

b Have a family member who had a direct or 1nd1rect business relat1onsh1p with 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 organ1zat1on receive more than $25,000 in non·cash contributions? If "Yes," complete Schedule M

30 Did the organization receive contnbut1ons of art, h1stoncal treasures, or other s1m1lar assets, or qualified conservation

contnbut1ons? If "Yes," complete Schedule M

31 Did the organ1zat1on l1qu1date, 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 organ1zat1on own 100% of an entity disregarded as separate from the organization under Regulations

sections 301.7701·2 and 301.7701-3? If "Yes," complete Schedule R, Part I

34 Was the organ1zat1on related to any tax·exempt or taxable entity?

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

35 Is any related organ1zat1on a controlled entity w1th1n the meaning of section 512(b)(13)?

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

36 Section 501 (c)(3) organizations. Did the organ1zat1on make any transfers to an exempt non·chantable related organization?

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

37 Did the organ1zat1on conduct more than 5% of its act1v1t1es through an entity that 1s not a related organ1zat1on

and that 1s treated as a oartnersh10 for federal income tax ourooses? If "Yes "comolete Schedule R Part VI

832004 12·18-08

Yes No

28a x

28b x

28c x 29 x

30 x

31 x

32 x

33 x

34 x

35 x

36 x

37 x Form 990 (2008)

Form 99012008) Institute for Humane Studies 94-1623852 Page5

! Part V l Statements Regarding Other IRS Filings and Tax Compliance

1 a Enter the number reported 1n Box 3 of Form 1096, Annual Summary and Transmittal of

U.S Information Returns. Enter ·O· 1f not applicable 1a 342 b Enter the number of Forms W·2G included in line 1 a. Enter ·O· 1f not applicable 1b

c Did the organ1zat1on comply with backup w1thhold1ng rules for reportable payments to vendors and reportable gaming

(gambling) winnings to pnze winners?

2a Enter the number of employees reported on Form W·3, Transmittal of Wage and Tax Statements,

filed for the calendar year ending with or within the year covered by this return

b If at least one 1s reported on line 2a, d1d the organ1zat1on file all required federal employment tax returns?

Note. If the sum of lines 1 a and 2a 1s greater 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

4a At any time during the calendar year, d1d the organization have an interest in, or a signature or other authority over, a

f1nanc1al account In a foreign country (such as a bank account, securities account, or other f1nanc1al account)?

0

64

b If "Yes,' enter the name of the foreign country: ~ ---------------------------~ See the instructions for exceptions and f1l1ng requirements for Form TD F 90·22 1 , Report of Foreign Bank and

Financial Accounts.

5a Was the organization a party to a proh1b1ted tax shelter transaction at any time during the tax year?

b Did any taxable party notify the organ1zat1on that 1t was or 1s a party to a proh1b1ted tax shelter transaction?

c If "Yes,' to question Sa or Sb, d1d the organ1zat1on file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Proh1b1ted

Tax Shelter Transaction?

6a Did the organ1zat1on sol1c1t any contributions that were not tax deductible?

b If 'Yes,• d1d the organ1zat1on include with every sol1c1tat1on an express statement that such contributions or gifts

were not tax deductible?

7 Organizations that may receive deductible contributions under section 170(c).

a Did the organ1zat1on provide goods or services 1n exchange for any quid pro quo contribution of more than $75?

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

c Did the organ1zat1on sell, exchange, or otherwise dispose of tangible personal property for which 1t was required

to file Form 8282?

d If 'Yes,' indicate the number of Forms 8282 filed during the year I 1d I e Did the organization, during the year, receive any funds, directly or 1nd1rectly, to pay premiums on a personal

benefit contract?

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

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

h For contributions of cars, boats, airplanes, and other vehicles, d1d the organ1zat1on file a Form 1098-C as required?

8 Section 501 (c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3)

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

excess business holdings at any time during the year?

9 Section 501 (c)(3) and other sponsoring organizations maintaining donor advised funds.

a Did the organ1zat1on make any taxable d1stnbut1ons under section 4966?

b Did the organ1zat1on make a d1stnbut1on to a donor, donor advisor, or related person?

10 Section 501 (c)(7) organizations. Enter: N / A a ln1t1at1on fees 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: N / A a Gross income from members or shareholders

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

I 1oa I 10b

11a

amounts due or received from them.) ~1~1b"--'---------t 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organ1zat1on filing Form 990 1n lieu of Form 1041?

b If 'Yes 'enter the amount of tax·exemot interest received or accrued dunno the vear N / A I 12b I

832005 12-18-08

Yes No

1c

2b x

3a x 3b

4a x

5a x 5b x

5c

6a x

6b

7a x 7b

7c x

7e x 7f x 7g

7h

8

9a

9b

12a

Form 990 (2008)

Form990 2008 Institute for Humane Studies 94-1623852 Pa e6

Part VI Governance, Management, and Disclosure (Sections A, B, and C request information about policies not required by the Internal Revenue Code)

s ect1on A. G overnina B d o Ivan dM anaaement Yes

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 12 b Enter the number of voting members that are independent I 1b I 12

2 Did any officer, director, trustee, or key employee have a family relat1onsh1p or a business relat1onsh1p with any other

officer, director, trustee, or key employee? 2 x 3 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? 3

4 Did the organization make any s1gnif1cant changes to its organ1zat1onal documents since the prior Form 990 was filed? 4

5 Did the organization become aware during the year of a material d1vers1on of the organ1zat1on's assets? 5

6 Does the organ1zat1on have members or stockholders? 6

7a Does the organ1zat1on have members, stockholders, or other persons who may elect one or more members of the

governing body? 7a

b Are any dec1s1ons of the governing body subject to approval by members, stockholders, or other persons? 7b

8 Did the organ1zat1on contemporaneously document the meetings held or written actions undertaken during the year

by the following:

a The governing body? Ba x b Each committee with authority to act on behalf of the governing body? 8b x

9a Does the organization have local chapters, branches, or aff1l1ates? 9a

b If 'Yes,' does the organization have written policies and procedures governing the act1v1t1es of such chapters, affiliates,

and branches to ensure their operations are consistent with those of the organ1zat1on? 9b

10 Was a copy of the Form 990 provided to the organ1zat1on's governing body before 1t was filed? All organizations must

describe in Schedule O the process, 1f any, the organ1zat1on uses to review the Form 990 10 x 11 Is there any officer, director or trustee, or key employee listed In Part VII, Section A, who cannot be reached at the

oraan1zat1on's ma11ina address? If "Yes "orov1de the names and addresses ,n Schedule O 11

Section B. Policies Yes

12a Does the organ1zat1on have a written conflict of interest policy? If "No," go to !me 13 12a x b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise

to conflicts? 12b x c Does the organ1zat1on regularly and consistently monitor and enforce compliance with the policy? If "Yes," descnbe

,n Schedule O how this is done 12c x 13 Does the organ1zat1on have a written wh1stleblower policy? 13 x 14 Does the organ1zat1on have a written document retention and destruction policy? 14 x 15 Did the process for determ1n1ng compensation of the following persons include a review and approval by independent

persons, comparab1l1ty data, and contemporaneous substant1at1on of the del1berat1on and dec1s1on:

a The organization's CEO, Executive Director, or top management off1c1al? 15a x b Other officers or key employees of the organ1zat1on? 15b x

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

16a Did the organ1zat1on invest 1n, contribute assets to, or part1c1pate 1n a Joint venture or s1m1lar arrangement with a

taxable entity during the year? 16a

b If 'Yes," has the organ1zat1on adopted a written policy or procedure requiring the organ1zat1on to evaluate its part1c1pat1on

1n Joint 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

No

x x x x

x x

x

x

No

x

17 List the states with which a copy of this Form 990 1s required to be filed ~AK, AR, AZ , CA, CO, CT, DC, DE, FL, GA, HI , IA 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 1f applicable), 990, and 990·T (501 (c)(3)s only) available for

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

D Own website [Kl Another's website [Kl Upon request

19 Describe In Schedule O whether (and 1f so, 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 - 703-993-4880 3301 North Fairfax Drive, #440, Arlington, VA 22201

~ff~-ia See Schedule O for full list of states Form 990 (2008)

Form990 2008 Institute for Humane Studies 94-1623852 Pae 7 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 J·2 1f add1t1onal space Is needed.

• List all of the organ1zat1on's current officers, directors, trustees (whether 1nd1v1duals or organ1zat1ons), regardless of amount of compensation, and current key employees. Enter ·O· 1n columns (D), (E), and (F) 1f no compensation was paid.

• List the organ1zat1on's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W·2 and/or Box 7 of Form 1099·MISC) of more than $100,000 from the organization and any related 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 organ1zat1on and 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 organ1zat1on and any related organ1zat1ons.

List persons 1n the following order: 1nd1v1dual trustees or directors; 1nst1tut1onal trustees; officers; key employees; highest compensated employees, and former such persons.

D Check this box 1f the oraan1zat1on d1d not comoensate anv officer director trustee or kev emolovee.

(A) (8) (C) (0) (E) (F)

Name and Title Average Pos1t1on Reportable Reportable Estimated hours (check all that apply) compensation compensation amount of

per from from related other ~ week the organ 1zat1ons compensation "O 6

!! g

~ ,. "O .E

John Blundell Director 1.00 X Donald J. Boudreaux Director Timothy Otis Browne Director Tyler Cowen Vice-Chairman Richard H. Fink

1.00 X

1.00 X

1.00 X

Director 1.00 X Jerome M. Fullinwider Director 1.00 X David c. Humphreys Director 1.00 X Charles G. Koch Chairman 1.00 X Eric S. O'Keefe Director 1.00 X James Arthur Pope Director 1.00 X William 0. Sumner Director 1.00 X Kristine J. Kendall Director 1.00 X Marty Zupan President 40.00 Gary D Leff Secretary & Treasurer 20.00 Leonard P Liggio Distinquished Sr. Schola 10.00 Ronald c. Thevenot Vice President & coo 40.00 Jonathan Fortier Dir. Academic Proqrams 40.00 832007 12-18-08

!! g

I i ? a !i ~ 5 i

x

x

x

x

x

x

-0 .. organ1zat1on (W-211099·M ISC) from the ~ (W·2/1099·MISC) organization ~

u~ and related organizations

:ri ~

0. o. 0.

0. 0. 0.

0. 0. 0.

o. 0. 0.

o. 0. 0.

0 . 0. 0.

0. 0. 0.

0 . 0. 0.

0. 0. 0.

0. 0. 0.

0. 0. 0.

0 . 0. o.

225,000. o. 3,094.

75,000. 0. 3,675.

19,846. 0. 1,176.

133,000. 0. 8,852.

x 122,500. 0. 3,094. Form 990 (2008)

Form 990 (2008) I ns 1 u e f or H umane u 1es Std" 94 1623852 - Page 8 ! Part VU I Section A. Officers Directors Trustees Key Employees and Hi1:1hest Comoensated Emplo~ees (continued)

(A) (B) (C) (D) (E) (F}

Name and title Average Pos1t1on Reportable Reportable Estimated hours (check all that apply) compensation compensation amount of

per ii

from from related other week the organ1zat1ons compensation

'6 .., 6

i " organ1zat1on 0N·2/1099·M ISC) from the

i i 0N·211099·MISC) organization

~ ! e and related

~ a 8 l ii J organizations I ~ :S i tl

1 b Total ~ 575,346. 0 . 19,891. 2 Total number of 1nd1v1duals (1nclud1ng those In 1 a) who received more than $100,000 1n reportable

comoensat1on from the oraan1zat1on 3 Yes No

3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on

line 1 a? If "Yes," complete Schedule J for such md1v1dual 3 x 4 For any 1nd1v1dual listed on line 1 a, 1s the sum of reportable compensation and other compensation from the organ1zat1on

and related organ1zat1ons greater than $150,000? If "Yes," complete Schedule J for such md1v1dual 4 x 5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organ1zat1on for services rendered to

the oraanizat1on? If "Yes " comolete Schedule J for such oerson 5 x Section B. Independent Contractors

1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from

h t e oroan1zat1on

(A) (B) (C) Name and business address Descnpt1on of services Compensation

The Hinkey Company 9058 Euclid Avenue, Manassas, VA 20110 Mailinq services 144,641. Pantheon Software, 2020 North 14th Street, Suite 700, Arlinqton, VA 22201 Website development 144,005. Aptify, 1850 K St. N. W., Third Floor, Washinqton, DC 20006 Database development 113,256. Total Fulfillment Services 126 Monroe Turnpike, Trumbull, CT 06611 IT Consultinq 101,125.

2 Total number of independent contractors (including those 1n 1) who received more than $100,000 1n compensation

from the oraanizat1on ~ 4 Form 990 (2008)

832008 12-18-08

Form 990 (2008) Institute f or Humane I Part VIII I Statement of Revenue

"'"' 1 a Federated campargns 1a --Cc I! :::, b Membershrp dues 1b o,O -E c Fundrarsrng events 1c ~~ CJ>~ d Related organrzatrons 1d

ui'e C·- e Government grants (contrrbutrons) 1e OUI

f All other contrrbutrons, grfts, grants. and ·- ... -GI ]..c srmrlar amounts not rncluded above 1f 6058741. ·.50 1,039. C'O g Non cash contnbut1ons included m Imes 1 a-1 t $ oc 01'11 h Total. Add Imes 1a·1f ...

Business Code GI 2 a Administrative fees 900099 CJ

·~ GI b GI :::, enc c E~

d I'll GI gp:: 0 e ... a. f All other program servrce revenue

Q Total. Add lrnes 2a·2f ... 3 Investment rncome (1nclud1ng drvrdends, interest, and

other srmrlar amounts) ... 4 Income from investment of tax·exempt bond proceeds ... 5 Royalties ...

fr\ Real (11\ Personal

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 (1) Securrtres !11\ Other

assets other than inventory 1186203. b Less: cost or other basrs

and sales expenses 1207874. c Garn or (loss) k21,671.> d Net garn or (loss) ...

GI 8 a Gross rncome from fundrarsrng events (not :::,

rncludrng $ c of GI > contrrbutrons reported on lrne 1 c). See GI II: ... Part IV, lrne 18 a GI ..c b Less: drrect expenses b 5

c Net rncome or (loss) from fundrarsrng events ... 9 a Gross rncome from gamrng actrvrtres. See

Part IV, lrne 19 a

b Less: drrect expenses b

c Net rncome or (loss) from gaming actrvrtres ... 10 a Gross sales of inventory, less returns

and allowances a

b Less: cost of goods sold b

c Net rncome or floss\ from sales of rnventorv ... Mrscellaneous Revenue Business Code

11 a

b

c

d All other revenue

e Total. Add lrnes 11a·11d ... 12

832009 02-02-09

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

Stu 1es

(A) (B) Total revenue Related or

exempt functron revenue

6,058,741.

742,818. 742.818.

742,818 .

17,037.

<21,671. >

6,796,925. 742.818.

94-1623852 Page9

(C) Unrelated business revenue

0.

(D) Revenue

excluded from tax under

sectrons 512, 513,or514

17,037 .

<21,671 • >

<4,634 . > Form 990 (2008)

Form990 2008 Institute for Humane Studies 94-162 3852 Pae 10 Part 1X Statement of Functional Expenses

Section 501 (c)(3) and 501 (c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).

Do not include amounts reported on lines 6b, (A) (B) (C) JD) 7b, Sb, 9b, and 10b of Part VIII.

Total expenses Program service Management and Fun raising excenses aeneral excenses expenses

1 Grants and other assistance to governments and

organizations m the US See Part IV, line 21 41,618. 41,618. 2 Grants and other assistance to 1nd1v1duals in

the US. See Part IV, line 22 567,880. 567,880. 3 Grants and other assistance to governments,

organizations, and 1nd1v1duals outside the U.S.

See Part IV. lines 15 and 16 90,000. 90,000. 4 Benefits paid to or for members

5 Compensation of current officers, directors,

trustees, and key employees 471,924. 372,373. 59.476. 40,075. 6 Compensation not included above, to d1squal1f1ed

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

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

7 Other salaries and wages 1,956,344. 1,542,720. 247,155. 166,469. 8 Pension plan contributmns (include section 401 (k)

and section 403(b) employer contributions)

9 Other employee benefits 151,406. 121.194. 17.979. 12,233. 10 Payroll taxes 170,209. 142,504. 13,304. 14,401. 11 Fees for services (non·employees):

a Management

b Legal

c Accounting

d Lobbying

e Professional fundra1smg services See Part IV, lme 17

f Investment management fees

g Other 389,219. 324,682. 40,321. 24,216. 12 Advert1s1ng and promotion 17,821. 17,821. 13 Office expenses 451,495. 288,728. 15,194. 147,573. 14 Information technology

15 Royalties 14,940. 8,950. 5,990. 16 Occupancy 568,886. 432,353. 79,644. 56,889. 17 Travel 279,741. 275,936. 1,985. 1,820. 18 Payments of travel or entertainment expenses

for any federal, state, or local public off1c1als

19 Conferences, conventions, and meetings 1,742,124. 1,735,481. 4,933. 1,710. 20 Interest

21 Payments to affiliates

22 Deprec1at1on, depletion, and amort1zat1on 198,687. 151,002. 27.816. 19,869. 23 Insurance 13,513. 10,270. 1,892. 1, 351. 24 Other expenses Itemize expenses not covered

above (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on lme 25 below)

a Miscellaneous 22,089. 15,680. 4,043. 2,366. b Software 16,210. 16,050. 115. 45. c Pro2erty tax 4,593. 3,491. 643. 459. d EmQloyee recruiting 1,245. L 245. e

f All other expenses

25 Total functional exoenses. Add Imes 1 lhrouah 241 7,169,944. 6,159.978. 514.500. 495,466. 26 Jami Costs Check here ~ D 1ffollowmg

SOP 98-2 Complete this lme only 1f the organization

reported m column (B) 1omt costs from a combined

educational camoamn and fundra1sma sol1c1tat1on

832010 12-18-08 Form 990 (2008)

Form 990 (2008) I ns 1 u e f or H umane u 1es Std" 94 1623852 - Page 11 I Part X I Balance Sheet

(A) (B) Beg1nn1ng of year End of year

1 Cash · non-interest-bearing 491,409. 1 347,647. 2 Savings and temporary cash investments 985,156. 2 1,053,924. 3 Pledges and grants receivable, net 645,500. 3 975,877. 4 Accounts receivable, net 471,239. 4 135,294. 5 Receivables from current and former officers, directors, trustees, key

employees, or other related parties. Complete Part II of Schedule L 5

6 Receivables from other d1squahf1ed persons (as defined under section

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

Part II of Schedule L 6 C/1 7 Notes and loans receivable, net 7 .. Cl)

Inventories for sale or use C/1 8 8 C/1 < 9 Prepaid expenses and deferred charges 69,723. 9 29,052.

10a Land, bu1ld1ngs, and equipment: cost basis 10a 1,498,747. b Less. accumulated deprec1at1on. Complete

Part VI of Schedule D 10b 852,015. 675,736. 10c 646,732. 11 Investments· publicly traded securities 513,814. 11 117,056. 12 Investments· other securities. See Part IV, line 11 80,112. 12 62,353. 13 Investments· program-related. See Part IV, hne 11 13

14 Intangible assets 14

15 Other assets. See Part IV, hne 11 30,652. 15 30,652. 16 Total assets. Add lines 1 throuoh 15 (must equal hne 34) 3,963,341. 16 3,398,587. 17 Accounts payable and accrued expenses 326,911. 17 135,581. 18 Grants payable 18

19 Deferred revenue 19

20 Tax-exempt bond l1ab1l1t1es 20 C/1 21 Escrow account hab1hty. Complete Part IV of Schedule D 21 Cl)

~ 22 Payables to current and former officers, directors, trustees, key employees, :c highest compensated employees, and d1squahf1ed persons. Complete Part II IQ

::i of Schedule L 22

23 Secured mortgages and notes payable to unrelated third parties 23

24 Unsecured notes and loans payable 24

25 Other hab1ht1es. Complete Part X of Schedule D 32,567. 25 49,921. 26 Total liabilities. Add lines 17 throuah 25 359,478. 26 185,502.

Organizations that follow SFAS 117, check here .... CXJ and complete C/1 lines 27 through 29, and lines 33 and 34. Cl) u 27 Unrestricted net assets 1,325,699. 27 973,330. c IQ 2,160,670. 2,122,261. iv 28 Temporarily restricted net assets 28 m 117,494. 117,494. "ti 29 Permanently restricted net assets 29 c

Oand :::, Organizations that do not follow SFAS 117, check here .... u. .. complete lines 30 through 34. 0 C/1

30 Capital stock or trust principal, or current funds 30 .. Cl) C/1

31 Paid-in or capital surplus, or land, bu1ld1ng, or equipment fund 31 C/1 < .. 32 Retained earnings, endowment, accumulated income, or other funds 32 Cl)

z 33 Total net assets or fund balances 3,603,863. 33 3,213,085. 34 Total l1ab1l1t1es and net assets/fund balances 3,963,341. 34 3,398,587.

I Part XI I Financial Statements and Reoortina Yes No

1 Accounting method used to prepare the Form 990: Dcash CXJ Accrual D Other

2a Were the organ1zat1on's f1nanc1al statements compiled or reviewed by an independent accountant? 2a x b Were the organ1zat1on's financial statements audited by an independent accountant? 2b x c If 'Yes' to lines 2a or 2b, does the organization have a committee that assumes respons1b1hty for oversight of the audit,

review, or comp1lat1on of its financial statements and selection of an independent accountant? 2c x 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth 1n the Single Audit

Act and OMB Circular A-133? 3a x b If 'Yes 'did the oraanizat1on underao the reau1red audit or audits? 3b

832011 12-18-08 Form 990 (2008)

SCHEDULE A (Form 990 or 990-EZ)

Department of the Treasury lntemal Revenue Service

Public Charity Status and Public Support To be completed by all section 501 (c)(3) organizations and section 4947(a)(1)

nonexempt charitable trusts.

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

OMB No 1545-0047

2008 Opell ~o Public

Inspection

Name of the organization Employer identification number

Institute for Humane Studies Part I Reason for Public Charity Status (All organ1zat1ons must complete this part.) (see 1nstruct1ons)

The organ1zat1on 1s not a private foundation because 1t 1s: (Please check only one organization)

1 D A church, convention of churches, or assoc1at1on of churches described 1n section 170(b)(1)(A)(i)-

2 D A school described 1n section 170(b)(1 )(A)(ii). (Attach Schedule E )

94-1623852

3 D A hospital or a cooperative hospital service organization described in section 170(b)(1 )(A)(iii). (Attach Schedule H )

4 D A medical research organization operated 1n conJunct1on with a hospital described 1n section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: ____________________________________________ _

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

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

6 D A federal, state, or local government or governmental unit described 1n section 170(b)(1)(A)(v).

7 [X] An organ1zat1on that normally receives a substantial part of its support from a governmental unit or from the general public described in

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

8 D A community trust described 1n section 170(b)(1)(A)(vi). (Complete Part II)

9 D An organ1zat1on that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from

act1v1t1es related to its exempt functions· subJect to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment

income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organ1zat1on after June 30, 1975

See section 509(a)(2). (Complete the Part Ill )

10 D An organ1zat1on organized and operated exclusively to test for public safety. See section 509(a)(4). (see 1nstruct1ons)

11 D 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 organ1zat1ons described 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 11 e through 11 h.

a D Type I b D Type II c D Type Ill· Functionally integrated d D Type Ill · Other

e D By checking this box, I certify that the organ1zat1on 1s not controlled directly or 1nd1rectly by one or more d1squal1f1ed persons other than

foundation managers and other than one or more publicly supported organ1zat1ons described 1n section 509(a)(1) or section 509(a)(2).

g

If the organ1zat1on received a written determ1nat1on from the IRS that 1t 1s a Type I, Type II, or Type Ill

supporting organ1zat1on, check this box

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

D

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

the governing body of the supported organ1zat1on?

Yes No

(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?

h Provide the following 1nformat1on about the organizations the organ1zat1on supports

(i) Name of supported (ii) EIN (iii) Type of iv) Is the organization (v) Did you notify the (vi) Is the (vii) Amount of

organization organizatmn n col (1) listed m your organization m col organization m col

support (described on Imes 1-9 governing document? (i) of your support? (i) organized m the

above or IRC section US?

(see instructions)) Yes No Yes No Yes No

Total

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule A (Form 990 or 990-EZ) 2008

832021 12-17-08

ScheduleA Form990or990·E 2008 Institute for Humane Studies 94-1623852 Pa e2 Part U Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

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

Section A. Public Support Calendar year (or fiscal year beginning in) .... (al 2004 (bl 2005 (cl 2006 ldl 2007 (el 2008 (fl Total

1 Gifts, grants, contnbut1ons, and

membership fees received. (Do not

include any 'unusual grants.') 2933555. 2935448. 5917448. 5764591. 6058741. 23609783. 2 Tax revenues levied for the organ·

1zat1on's benefit 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 2933555. 2935448. 5917448. 5764591. 6058741. 23609783. 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) 6162076. 6 Public Suooort. Subtract line 5 from line 4 17447707.

Section B. Total Support Calendar year (or fiscal year begmnmg m) .... (al 2004 (bl 2005 (cl 2006 ldl 2007 (el 2008 (fl Total

7 Amounts from line 4 2933555. 2935448. 5917448. 5764591. 6058741. 23609783. 8 Gross income from interest,

d1v1dends, payments received on

secunt1es loans, rents, royalties

and income from s1m1lar sources 91,917. 121,681. 19,255. 105,134. <4,634. >333,353. 9 Net income from unrelated business

act1v1t1es, whether or not the

business 1s regularly carried on

10 Other income. Do not include gain

or loss from the sale of capital

assets (Explain 1n Part IV.) 960. 25,642. 3,044. 5,425. 35,071. 11 Total support. Add Imes 7 through 10 23978207. 12 Gross receipts from related act1v1t1es, etc. (see 1nstruct1ons) 12 I 2,770,375. 13 First five years. If the Form 990 1s for the organ1zat1on's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)

organ1zat1on1 check this box and stop here Section C. Computation of Public Support Percentage 14 Public support percentage for 2008 (line 6, column (f) d1v1ded by line 11, column (f))

15 Public support percentage from 2007 Schedule A. Part IV·A, line 26f

14

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 1s 33 1/3% or more, check this box and

stop here. The organ1zat1on qual1f1es as 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 1s 33 1/3% or more, check this box

and stop here. The organization qual1f1es as 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 1s 10% or more,

and 1f the organ1zat1on meets the "facts·and·c1rcumstances" test, check this box and stop here. Explain 1n Part IV how the organ1zat1on

%

%

meets the 'facts·and·c1rcumstances' test. The organization qualifies as a publicly supported organ1zat1on .... D b 10% -facts-and-circumstances test - 2007. If the organ1zat1on did not check a box on line 13, 16a, 16b, or 17a, and line 15 IS 10% or

more, and 1f the organ1zat1on meets the 'facts·and·c1rcumstances' test, check this box and stop here. Explain in Part IV how the

organ1zat1on meets the "facts·and-c1rcumstances' test The organization qualifies as a publicly supported organ1zat1on .... D 18 Private foundation. If the organ1zat1on d1d not check a box on line 13, 16a, 16b, 17a, or 17b 1 check this box and see 1nstruct1ons .... D

832022 12-17-08

Schedule A (Form 990 or 990-EZ) 2008

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

Schedule A Form 990 or 990-E 2008 Pa e 3 Part Ill Support Schedule for Organizations Described in Section 509(a)(2) Com lete onl 1f ou checked the box on line 9 of Part I

S t" A P bl" S rt ec ion u IC uppo Calendar year (or fiscal year beginning in)~ lal 2004 (bl 2005 lcl 2006 ldl 2007 (el 2008 lfl 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 act1v1ty that is related to the organ1zat1on's tax-exempt purpose

3 Gross receipts from act1v1t1es that

are not an unrelated trade or bus·

1ness under section 513

4 Tax revenues levied for the organ·

1zat1on's benefit 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 d1squal1f1ed persons 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 <Subtract line 7c from line 6 l

Section B. Total Support Calendar year (or fiscal year beginning in)~ (al 2004 (bl 2005 (cl 2006 (di 2007 (el 2008 (fl Total

9 Amounts from line 6 10a Gross income from interest,

d1v1dends, payments received on securities loans, rents, royalties and income from s1m1lar sources

b Unrelated business taxable income

(less section 511 taxes) from businesses

acQU1red after June 30, 1975

c Add lines 1 Oa and 1 Ob 11 Net income from unrelated business

act1v1t1es not included m line 1 Ob, 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)

14 First five years. If the Form 990 1s for the organ1zat1on's first, 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) d1v1ded by line 13, column (f))

16 Public su 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 1 Oc, column (f) d1v1ded by line 13, column (f))

18 Investment income percentage from 2007 Schedule A, Part IV·A, line 27h

15

16

17

18

19a 33 1/3% support tests - 2008. If the organ1zat1on did not check the box on line 14, and line 15 1s more than 33 1 /3%, and line 17 1s not

more than 33 1/3%, check this box and stop here. The organ1zat1on qualifies 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 1s more than 33 1/3%, and

line 18 1s not more than 33 1/3%, check this box and stop here, The organ1zat1on qual1f1es as a publicly supported organization

20 Private foundation. If the organ1zat1on did 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

Schedule D (Form 990)

Department of the Treasury Internal Revenue Service

Supplemental Financial Statements .... 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.

OMB No 1545-0047

2008 Open to Public Inspection

Name of the organization Employer identification number Institute for Humane Studies 94-1623852

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete 1f the

organ1zat1on answered 'Yes" to Form 990 Part IV, line 6 (a) Donor advised funds (b) Funds and other accounts

1 Total number at end of year

2 Aggregate contnbut1ons to (during year)

3 Aggregate grants from (during year)

4 Aggregate value at end of year

5 Did the organ1zat1on inform all donors and donor advisors 1n writing that the assets held 1n donor advised funds

are the organ1zat1on's property, subject to the organ1zat1on's exclusive legal control?

6 Did the organ1zat1on inform all grantees, donors, and donor advisors 1n wnt1ng that grant funds may be used only

for charitable ur oses and not for the benefit of the donor or donor advisor or other 1m erm1ss1ble nvate benefit?

Part U Conservation Easements. Complete 1f the organ1zat1on answered 'Yes" to Form 990, Part IV, line 7.

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

0Yes

0Yes

D Preservation of land for public use (e.g., recreation or pleasure) D Preservation of an h1stoncally important land area

D Protection of natural habitat D Preservation of cert1f1ed h1stonc structure

D Preservation of open space

0No

0No

2 Complete lines 2a·2d 1f the organ1zat1on held 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

b Total acreage restricted by conservation easements

c Number of conservation easements on a cert1f1ed h1stonc structure included in (a)

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

2a

2b

2c

2d

3 Number of conservation easements mod1f1ed, transferred, released, extinguished, or terminated by the organ1zat1on during the taxable year .... _____ _

4 Number of states where property subject to conservation easement 1s located ....

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

enforcement of the conservation easements 1t holds?

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

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

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

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

0Yes

0Yes

0No

0No

9 In Part XIV, describe how the organization reports conservation easements 1n its revenue and expense statement, and balance sheet, and

include, 1f applicable, the text of the footnote to the organization's f1nanc1al statements that describes the organ1zat1on's accounting for

conservation easements

! Part UI I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete 1f the organ1zat1on answered '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 s1m1lar assets held for public exh1b1t1on, education, or research 1n furtherance of public service, provide, 1n Part XIV, the text of

the footnote to its f1nanc1al statements 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 s1m1lar assets 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 organ1zat1on received or held works of art, historical treasures, or other s1m1lar assets for f1nanc1al gain, 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 1n Form 990, Part X .... $ ----------

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

832051 12-23-08

Schedule D (Form 990) 2008

ScheduleD Form990 2008 Institute for Humane Studies 94-1623852 Pa e2

Part tn Or anizations Maintainin Collections of Art Historical Treasures or Other Similar Assets continued

3 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 D Public exh1b1t1on d D Loan or exchange programs b D Scholarly research e D Other ______________________ _

c D Preservation for future generations

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

5 During the year, did the organ1zat1on solicit or receive donations of art, historical treasures, or other s1m1lar assets

to be sold to raise funds rather than to be ma1nta1ned as art of the or anizat1on's collection? D Yes D No

Part IV Trust, Escrow and Custodial Arrangements. Complete 1f organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1a Is the organ1zat1on an agent, trustee, custodian or other 1ntermed1ary for contributions or other assets not included

on Form 990, Part X?

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

c Beg1nn1ng balance

d Add1t1ons during the year

e D1stribut1ons during the year

Ending balance

2a Did the organ1zat1on include an amount on Form 990, Part X, line 21?

b If "Y I h P XIV es exp a1n t e arranaement 1n art

I PartV I Endowment Funds. Complete 1f organization answered "Yes" to Form 990, Part IV, line 10.

1c

1d

1e

1f

0Yes 0No

Amount

0Yes 0No

(a) Current vear (bl Prior year lcl Two years back (di Three years back lel Four vears back

1a Beginning of year balance 117,494. b Contributions

c Investment earnings or losses <151. I>

d Grants or scholarships

e Other expenditures for fac11it1es

and programs

f Adm1n1strat1ve expenses

g End of year balance 117,343. 2 Provide the estimated percentage of the year end balance held as:

a Board designated or quasi-endowment ~ %

b Permanent endowment ~ 1 0 0 • 0 0 %

c Term endowment ~ %

3a Are there endowment funds not 1n the possession of the organ1zat1on that are held and administered for the organization

by:

4

(i) unrelated organ1zat1ons

(ii) related organ1zat1ons

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

Describe 1n Part XIV f the intended uses of the oraanizat1on's endowment unds.

I Part VI I Investments - Land, Buildings, and Equipment. See Form 990, Part x. line 1 o. Description of investment (a) Cost or other (b) Cost or other

basis (investment) basis (other)

1a Land

b Bu1ld1ngs

c Leasehold improvements 125,000. d Equipment 1,373,747. e Other

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

(c) Deprec1at1on

125,000. 727,015.

~

Yes No

3ali) x 3aliil x

3b

(cl) Book value

0. 646,732.

0. 646,732.

Schedule D (Form 990) 2008

832052 12·23-08

Schedule D (Form 990) 2008 I ns 1 u e f or H umane u 1es Std" 94 1623852 - Page 3 I Part VIII Investments - Other Securities. See Form 990, Part X, line 12

(a) Description of security or category (b) Book value (c) Method of valuation. (including name of security) Cost or end-of-year market value

Financial derivatives and other f1nanc1al products

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 (b) Book value (c) Method of valuation· Cost or end-of-year market value

Total. (Col lb) should eaual Form 990 Part X col (B) line 13 l ... I Part IX I Other Assets. See Form 990, Part X, line 15.

(a) Description (b) Book value

Total. (Column (b) should eaual Form 990 Part X col (8) /me 15 J ... I Part X I Other Liabilities. See Form 990, Part X, line 25.

(a) Description of liability (b) Amount

Federal income taxes Gift annuities 27,425. Deferred rent 22,496.

Total. (Column (b) should eaual Form 990 Part X col (8) /me 25 J ... 49,921. In Part XIV, provide the text of the footnote to the organ1zat1on's financial statements that reports the organ1zat1on's l1ab11ity for uncertain tax pos1t1ons

under FIN 48. 832053 12-23-08 Schedule D (Form 990) 2008

Schedule D (Form 990) 2008 Institute for Humane Studies 94-1623852 Paae4

I Part XI I Reconciliation of Change in Net Assets from Form 990 to Financial Statements 1 Total revenue (Form 990, Part VIII, column (A). line 12) 1 6,796,925. 2 Total expenses (Form 990, Part IX, column (A). line 25) 2 7,169,944. 3 Excess or (def1c1t) for the year. Subtract line 2 from line 1 3 <373,019. 4 Net unrealized gains (losses) on investments 4 <17,759. 5 Donated services and use of fac1l1t1es 5 6 Investment expenses 6 7 Prior period adjustments 7

8 Other (Describe in Part XIV) 8 9 Total adjustments (net). Add lines 4-8 9 <17,759.

10 Excess or (def1c1tl for the vear oer f1nanc1al statements Combine lines 3 and 9 10 <390,778. I Part XII I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return

1 Total revenue, gains, and other support per audited financial statements 1 6,779,166. 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12.

a Net unrealized gains on investments 2a <17,759. t> b Donated services and use of fac11it1es 2b

c Recoveries of prior year grants 2c

d Other (Describe 1n Part XIV) 2d

e Add lines 2a through 2d 2e <17,759. 3 Subtract line 2e from line 1 3 6,796,925. 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1

a Investment expenses not included on Form 990, Part VIII, line 7b I 4a I b Other (Describe 1n Part XIV) 4b

c Add lines 4a and 4b 4c 0. 5 Total revenue Add lines 3 and 4c. ITh1s should eaual Form 990 Part I line 12.1 5 6,796,925.

I Part XU11 Reconciliation of Expenses per Audited Financial Statements With Expenses oer Return 1 Total expenses and losses per audited financial statements 1 7,169,944. 2 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 1n Part XIV) 2d

e Add lines 2a through 2d 2e 0. 3 Subtract line 2e from line 1 3 7,169,944. 4 Amounts included on Form 990, Part IX, line 25, but not on line 1 ·

a Investment expenses not included on Form 990, Part VIII, line 7b I 4a I b Other (Describe 1n Part XIV) 4b

c Add lines 4a and 4b 4c 0. 5 Total exoenses. Add lines 3 and 4c. ITh1s should eaual Form 990 Part I line 18.l 5 7,169,944.

I Part XJVI Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3. 5, and 9; Part Ill. lines 1 a and 4; Part IV, lines 1 band 2b, Part V, line 4, Part

X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b

832054 12-23-08

Schedule D (Form 990) 2008

> >

> >

>

Schedule F (Form 990)

Department of the Treasury Internal Revenue Service

Name of the organization

Statement of Activities Outside the United States

~ Attach to Form 990. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, line 15, or line 16.

OMB No 1545-0047

2008 Open to Public Inspection

Employer identification number

Institute for Humane Studies 94-1623852 I Part 1 I General Information on Activities Outside the United States. Complete 1f the organ1zat1on answered "Yes"

to Form 990 Part IV line 14b.

1 For grantmakers. Does the organ1zat1on maintain 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? [K] Yes D No

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

3 Act1v1t1es oer Rea1on. (Use Schedule F·1 (Form 990\ 1f add1t1onal soace 1s needed.\

(a) Region (b) Number of (c) Number of (d) Act1v1t1es conducted 1n region offices employees or (by type) (1.e., fundra1s1ng,

in the region agents 1n program services, grants to region rec1p1ents located In the region)

Totals ~

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

832071 12-18-08

(e) If act1v1ty listed 1n (d) (f) Total 1s a program service, expenditures

describe spec1f1c type In region of serv1ce(s) 1n region

Schedule F (Form 990) 2008

ScheduleF(Form990l2008 Institute for Humane Studies 94-1623852 Page 2

Part U J Grants and Other Assistance to Organizations or Entities Outside the United States. Complete 1f the organization answered 'Yes' to Form 990, Part IV, line 15, for any

rec1p1ent who received more than $5,000 Check this box 1f no one rec1p1ent received more than $5,000 .... o --- - . - ... - - - --- - --- - . - - --- - -- --- --

1 (g) Amount of (bl IRS code section (d) Purpose of (e) Amount (f) Manner of

(a) Name of organization and EIN (1f applicable)

(c) Region grant of cash grant cash disbursement

non-cash assistance

2 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 ..,_

3 Enter total number of other or9an1zat1ons or ent1t1es ..,_

832072 12-18-08

{h) Description (i) Method of of non-cash valuation (book, FMV, assistance appraisal, other)

.

Schedule F (Form 990) 2008

ScheduleF(Form990)2008 Institute for Humane Studies 94-1623852 Page3

Part UI Grants and Other Assistance to Individuals Outside the United States. Complete 1f the organ1zat1on answered 'Yes' to Form 990, Part IV, line 16.

Use Schedule F-1 (Form 990

(a) Type of grant or assistance

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

Humane Studies Fellowships

832073 12-18-08

1f add1t1onal soace 1s needed

(b) Region (c) Number of

rec1p1ents

!Argentina 2

!Austria 1

k:anada 4

!France 1

Permany 2

!Italy 1

!Poland 1

Slovakia 1

United Kingdom 18

(cl) Amount of cash grant

4 000.

2 000.

8 000.

2 000.

10 000.

2 000.

4 000.

2 000.

56 000.

(e) Manner of (f) Amount of (g) Description of (h) Method of cash disbursement non-cash non-cash assistance valuation

assistance (book, FMV, appraisal, other)

.

Check o.

Check 0.

k:heck o.

the ck o.

:Check o.

-the ck o.

le heck o.

Electronic funds transfer o.

Electronic funds

~ransfer/check o. Schedule F (Form 990) 2008

. Schedule F Form 990 2ooa Institute for Humane Studies 94-1623852 Pa e4

Part IV Supplemental Information Complete this part to provide the 1nformat1on required by Part I, line 2, and any other add1t1onal 1nformat1on.

Schedule F, Part I, Line 2: Grants are monitored via collaboration and

contact with the organizations.

832074 12-18-08 Schedule F (Form 990) 2008

SCHEDULE I (Form 990)

Department of the Treasury Internal Revenue Service

Name of the organization

Grants and Other Assistance to Organizations,

Governments, and Individuals in the U.S .

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

.... Attach to Form 990.

Institute for Humane Studies Part l General Information on Grants and Assistance

OMB No 1545-0047

2008

Open lo Pubtic: lnSl)e(:tion

Employer identification number

94-1623852

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

cntena used to award the grants or assistance? [Kl Yes 0No

2 Describe 1n Part IV the oroan1zat1on's procedures 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 1f the organization answered "Yes" on Form 990, Part IV, line 21, for any

- - - - - - - .. ·-- .. 1 (a) Name and address of organ1zat1on (b) EIN (c) IRC section (d) Amount of (e) Amount of

or government 1f applicable cash grant non-cash assistance

George Mason University

4400 University Drive

Fairfax VA 22030 54-0836354 501(c) (3) 7 000. o.

State Policy Network

2020 North 14th Street, Suite 250

Arlington VA 22201 57-0952531 501(c)(3) 34 618. o.

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

3 Enter total number of other organ1zat1ons

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

832101 12-18-08

---·- ---------

(t) Method of valuation (book, FMV, appraisal,

~+horl

- - - - .. -------·-··-· - --- - - - - -

(g) Descnpt1on of non-cash assistance

(h) Purpose of grant or assistance

In support of educational

.ictivities.

In support of internship

activities with

state-based research

centers .

....

.... Schedule I (Form 990) 2008

Schedule 1 (Form 990) 2ooa Institute for Humane Studies Part tit j Grants and Other Assistance to Individuals in the United States. Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 22

Use Schedule 1-1 (Form 990) 1f add1t1onal space 1s needed

(a) Type of grant or assistance (b) Number of (c) Amount of (d) Amount of non- (e) Method of valuation rec1p1ents cash grant cash assistance (book, FMV, aoora1sal, other)

Charles G. Koch Summer Fellow Program 47 16 150. o.

MFA Fellowships 11 39 000. o.

Summer Graduate Research 10 10 000. o.

Humane Studies Fellowships 129 488 000. o.

Hayek Fund for Scholars 23 14 730. o. I Part lV l Sunnlemental Information. Comolete this oart to orov1de the information reau1red 1n Part I line 2 and anv other add1t1onal information

Schedule I, Part I, Line 2: Grants are monitored via collaboration and

contact with the organizations.

832102 12-18-08

94-1623852 Page 2

(f) Description of non-cash assistance

Schedule I (Form 990) 2008

SCHEDULE J (Form 990)

Department of the Treasury Internal Revenue Service

Compensation Information 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.

OMB No 1545-0047

2008 Open to Public

Inspection

I Employer identification number

94-1623852 Name of the organization

Institute for Humane Studies Part I I Questions Regarding Compensation

1a Check the appropriate box(es) 1f the organ1zat1on provided any of the following to or for a person listed in Form 990,

Part VI I, Section A, line 1 a. Complete Part 111 to provide any relevant 1nformat1on regarding these items.

D First-class or charter travel D Housing allowance or residence for personal use

D Travel for companions D Payments for business use of personal residence

D Tax 1ndemn1f1cat1on and gross-up payments D Health or social club dues or 1n1t1at1on fees

D D1scret1onary spending account D Personal services (e g., maid, chauffeur, chef)

b If line 1 a Is checked, d1d the organ1zat1on follow a written policy regarding payment or reimbursement or prov1s1on

of all of the expenses described above? If "No,' complete Part Ill to explain

2 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?

3 Indicate which, 1f any, of the following the organization uses to establish the compensation of the organization's

CEO/Executive Director Check all that apply.

00 Compensation committee D Written employment contract

D Independent compensation consultant 00 Compensation survey or study

00 Form 990 of other organizations 00 Approval by the board or compensation committee

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

a Receive a severance payment or change of control payment?

b Part1c1pate 1n, or receive payment from, a supplemental nonqual1f1ed retirement plan?

c Part1c1pate 1n, or receive payment from, an equity-based compensation arrangement?

If "Yes" to any of lines 4a·c, 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.

5 For persons listed 1n Form 990, Part VII, Section A, line 1a, d1d the organization pay or accrue any compensation

contingent on the revenues of.

a The organ1zat1on?

b Any related organization?

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

6 For persons listed 1n Form 990, Part VII, Section A. line 1a, did the organ1zat1on pay 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 organ1zat1on provide any non-fixed payments

not described 1n lines Sand 6? If "Yes,' describe 1n Part Ill

8 Were any amounts reported 1n Form 990, Part VII, paid or accrued pursuant to a contract that was subJect to the

1n1t1al contract exceot1on described In Reas section S3.49S8·4(a)(3\? If "Yes" describe 1n Part Ill

Yes No

1b

2

4a x 4b x 4c x

5a x 5b x

6a x 6b x

7 x

8 x LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2008

832111 12-23-08

Schedule J (Form 990) 2008 Institute for Humane Studies 94-1623852 Paoe 2

Part U j Officers, Directors, Trustees, Key Employees_._!l_nd Highest Compensated Employees. Use Schedule J-1 1f add1t1onal space 1s needed

For each 1nd1v1dual whose compensation must be reported 1n Schedule J, report compensation from the organization on row (1) and from related organ1zat1ons, described 1n the 1nstruct1ons, on row Oil Do not list any 1nd1v1duals that are not listed on Form 990, Part VII

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 (C) (D) (E) (F) Deferred Nontaxable Total of columns Compensation

(A) Name (i) Base (ii) Bonus & (iii) Other compensation benefits (8)(1)-(D) reported in prior •

compensation incentive compensation Form 990 or compensation -

Form 990-EZ

(i) 150,000. 75,000. 0. 0. 3,094. 228,094. 0. Martv zuoan (iii 0. 0. 0. 0. 0. 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 (Form 990)

Department of the Treasury Internal Revenue Service

Supplemental Information to 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.

OMS No 1545-0047

2008 Open to Public Inspection

Name of the organization Employer identification number

Institute for Humane Studies 94-1623852

Form 990, Part I, Line 1, Description of Organization Mission:

who maintain the highest standard of academic excellence and who share

an interest in the principles of the classical liberal tradition.

Form 990, Part III, Line 4d, Other Program Services:

Student Marketing - markets the Institute's programs to students and

introduces new audiences to the ideas of liberty through printed

materials, e-mails, websites, direct mail, networking, and paid

advertisements.

Expenses$ 547769. including grants of$ O. Revenue$ O.

Public Affairs - seeks to inform alumni, faculty, and supporters about

the efforts of the Institute and build communication that develops a

network of individuals interested in liberty.

Expenses$ 411473. including grants of$ O. Revenue$ 0.

Form 990, Part VI, Section A, line 2: Richard Fink is Executive Vice

President of Koch Industries, Inc. Charles G. Koch is Chairman and CEO of

Koch Industries, Inc.

Form 990, Part VI, Section A, line 10: Draft 990 is prepared by the

independent accountants and provided to the Vice Chairman of the Board for

review prior to filing.

Form 990, Part VI, Section B, Line 12c: Disclosure is required

contemporaneously with any potential conflicts. LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 832211 12-18-08

Schedule O (Form 990) 2008

4 I •

SCHEDULEO (Form 990)

Department of the Treasury Internal Revenue Service

Name of the organ1zat1on

Supplemental Information to 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.

Institute for Humane Studies

OMB No 1545-0047

2008 Open to Public Inspection

Employer identification number

94-1623852

Form 990, Part VI, Section B, Line 15: Compensation for officers is set by

the Executive Committee of the Board of Directors. Management provides the

Committee with comparability data to consider in their review of

compensation. The Chairman of the Board of Directors communicates to

Management in writing with the decisions of the Committee on officer

compensation.

Form 990, Part VI, 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 VI, Section C, Line 19: The Institute's financial

statements and governing documents are available upon request to those with

a bona fide business purpose.

Form 990,Part XI, Line 2c

This process has not changed since the prior year.

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 832211 12-18-08

Schedule O (Form 990) 2008