2024-09-18T16:25:09-04:00 2023-12-31 EVA M VANDEPUTTE CPA 215 FARMSTEAD RD FORT WAYNE IN 46825 990 2023-01-01 351758480 INDIANA POLICY REVIEW FOUNDATION INC INDI 10809 OAK BRIAR CT FORT WAYNE IN 46845 CRAIG LADWIG EXECUTIVE DIR 2604174094 2024-09-13 true true EVA VANDEPUTTE P00030118 2604909329 2024-09-18 X 2023 2024-08-08 14:25:15Z BYRON LAMM 10809 OAK BRIAR CT FORT WAYNE IN 46845 75052 false X WWW.INPOLICY.ORG X 1988 IN TO ADVANCE ITS EDUCATIONAL PURPOSE THROUGH RESEARCH, SEMINARS, WRITTEN MATERIAL AND A DIGITAL PUBLICATION OF THE INDIANA POLICY REVIEW, A JOURNAL CONCERNING HUMAN LIBERTY, FREE COMPETETIVE ENTERPRISE AND FREEDOM. 3 2 1 0 0 90040 75052 0 0 0 90040 75052 0 0 65283 63054 0 0 19067 17641 84350 80695 5690 -5643 30347 25558 2333 3187 28014 22371 TO ADVANCE ITS EDUCATIONAL PURPOSE THROUGH RESEARCH, SEMINARS, WRITTEN MATERIAL AND A DIGITAL PUBLICATION OF THE INDIANA POLICY REVIEW, A JOURNAL CONCERNING HUMAN LIBERTY, FREE COMPETETIVE ENTERPRISE AND FREEDOM. false false 80695 EXPENDITURES WERE MADE ENTIRELY TO ADVANCE ITS EDUCATIONAL PURPOSE THROUGH RESEARCH, SEMINARS, WRITTEN MATERIAL AND A DIGITAL PUBLICATION OF THE INDIANA POLICY REVIEW, A JOURNAL CONCERNING HUMAN LIBERTY, FREE COMPETETIVE ENTERPRISE AND FREEDOM. 80695 true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 1 true false false false false false false false false false false false false X 3 2 false false false false false false false true true false false true true true true false true true false false IN X CRAIG LADWIG 2604174094 10809 OAK BRIAR CT FORT WAYNE IN 46845 X CHARLES S QUILHOT DIRECTOR 0.00 0.00 X 0 0 0 CRAIG LADWIG EXECUTIVE DIR 50.00 0.00 X X X 0 0 0 BYRON LAMM PRESIDENT 6.00 0.00 X X 0 0 0 0 0 0 0 false false false 75052 75052 75052 0 0 0 X 58600 58600 4454 4454 1375 1375 4312 4312 79 79 212 212 2020 2020 177 177 5599 5599 480 480 612 612 PRINTING AND PUBLICATION EXP 1040 1040 TELEPHONE 1292 1292 MEMBERSHIPS AND FEES 443 443 80695 80695 0 0 27834 24147 500 5272 3861 2013 1411 30347 25558 2333 3187 2333 3187 X 28014 22371 28014 22371 30347 25558 -5643 0 X false false false X 99265 95350 63280 90040 75052 422987 99265 95350 63280 90040 75052 422987 307040 115947 422987 0.27410 0.29820 X 10 Facts and Circumstances Test Part II line 17a or 17b 1) THE NUMBER OF SMALL CONTRIBUTIONS TO THE FOUNDATION DROPPED BEGINNING IN 2008 AS A RESULT OF A GENERAL ECONOMIC DOWNTURN. IN AN ATTEMPT TO OFFSET THIS, THE FOUNDATION TOOK THE FOLLOWING ACTIONS: A)REDUCED THE SUGGESTED DONATION FROM $50 TO $25 (WITH THE NAME AND ADDRESS OF A FRIEND) B)INCREASED THE NUMBER OF ANNUAL END-OF-YEAR SOLICITATION MAILINGS FROM 1 TO 3 C) ESTABLISHED A REGULAR BIMONTHLY NEWSLETTER INCLUDING CONTACT AND DONATION INFORMATION WITH ELECTRONIC PAYMENT OF MEMBERSHIP FEES.2) AT THE SAME TIME THE FOUNDATION REDUCED ITS SUGGESTED FEES, IT INCREASED ABILITY TO PROVIDE SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC. A)WE STRENGTHENED AND PROMOTED A WEEKLY COLUMN WRITTEN BY ACREDITED ACADEMICS ON CURRENT TOPICS OF THE PUBLIC DISCUSSION. THE COLUMN IS PUBLISHED REGULARLY BY 22 INDIANA DAILY NEWSPAPERS AND BLOGS. BURRELLS LUCE CLIPPING SERVICES ASCERTAINS THAT THE COLUM RECORDS MORE THAN ONE MILLION NEWSPAPER PAGE PRINTINGS IN A MONTH. THE COLUMNS TAG LINE WELCOMES THE GENERAL PUBLIC TO CONTACT THE AUTHORS DIRECTLY OR THROUGH THE FOUNDATION AND MANY DO SO. B)WE UPGRADED THE FOUNDATIONS LIBRARY AT ITS INTERNET SITE TO MAKE IT EASIER FOR THE GENERAL PUBLIC TO SEARCH AND ACCESS ITS ARCHIVES OF EDUCATIONAL MATERIAL, INCLUDING WEEKLY COLUMNS AND QUARTERLY JOURNALS DATING BACK 10 YEARS. ALL OF THIS MATERIAL CAN BE EMAILED, PRINTED OR DOWNLOADED FOR FILING IN PDF FORM. C)WE CONTRACTED WITH PAYPAL AND MAILCHIMP TO MAKE IT EASIER TO JOIN THE FOUNDATION AND RECEIVE REGULAR MAILINGS AT BOTH THE WEBSITE AND THROUGH INTERACTIVE EMAILS. D) WE MODIFIED THE WEBSITE AND THE REGULAR EMAILS TO INCLUDE LINKS TO THE FOUNDATIONS FACEBOOK PAGES AND TWITTER SITE. ALL OF THESE LINKS LEAD TO DONATION FORMS AND CONTACT INFORMATION. MOST PROVIDE ACCESS TO THE DIGITAL VERSION OF THE QUARTERLY JOURNAL. E)WE CONTRACTED WITH PAGETURNPRO TO MAKE THE QUARTERLY JOURNAL AVAILABLE IN DIGITAL FORMAT, INCREASING THE DISTRIBUTION AND SIGNIFICANTLY REDUCING COSTS. THE LINK TO THE MOST RECENT JOURNAL IS INCLUDED IN ALL FOUNDATION EMAILS AND ALLOWS THE GENERAL PUBLIC TO ACCESS A FULL DIGITAL COPY WHICH CAN BE SEARCHED BY KEYWORD, EMAILED, PRINTED OR DOWNLOADED AS A PDF FILE.3)THE FOUNDATION CONTINUES ITS PARTICIPATION AND SPONSORSHIP OF PROGRAMS BY MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, IN THIS CASE, ECONOMISTS AND OTHERS WITH ADVANCE DEGREES . THE FOUNDATION HAS ORGANIZED THESE CONTRIBUTORS AS ADJUNCT SCHOLARS, PH.DS WHO WRITE ON ISSUES. THE GREAT PART OF THE WORK THEY DO FOR THE FOUNDATION FOCUSES ON COMBATING COMMUNITY AND ECONOMIC DETERIORATION AT THE LOCAL AND STATE LEVEL. A)THE FOUNDATION SPONSORS A STATEWIDE SEMINAR OF ECONOMISTS AND OTHER ACADEMICS TO ADVANCE THE FOUNDATIONS EDUCATIONAL PURPOSE THROUGH RESEARCH, SEMINARS, WRITTEN MATERIAL AND PUBLICATIONS CONCERNING HUMAN LIBERTY, FREE ENTERPRISE AND FREEDOM. SPECIFICALLY, SEMINAR PARTICIPANTS ATTEMPT TO IDENTIFY AREAS OF RESEARCH THAT CAN BE APPLIED TO FUTURE LEGISLATIVE DISCUSSIONS, THEREBY PREPARING THE FOUNDATIONS ADJUNCT SCHOLARS TO ANSWER ANY INVITATIONS TO TESTIFY BEFORE THE LEGISLATURE ON SPECIFIC TOPICS IN THE PUBLIC INTEREST.4)DURING THE PAST FEW YEARS, THE FOUNDATION HAD RECEIVED GRANTS FROM PUBLIC CHARITIES TO WHICH WE ARE HELD ACCOUNTABLE AS A CONDITION OF THEIR GRANTS.5)REGARDING THE DESIGN OF SOLICITATION CAMPAIGNS FOR DUES-PAYING MEMBERS, THE FOUNDATION HAS MADE THESE ADJUSTMENTS: A)ALTHOUGH SUGGESTED DONATIONS TO THE GENERAL MEMBERS WERE REDUCED TO $25, THE CORPORATE RATE REMAINED AT $250. THIS WAS MEANT TO MAKE MEMBERSHIP AVAILABLE TO A BROAD CROSS-SECTION OF THE INTERESTED PUBLIC. B)THE SELECTION AND COMMISSION OF ARTICLES AND RESEARCH FOR THE FOUNDATIONS WEEKLY COLUMN AND QUARTERLY JOURNAL CONTINUES TO APPEAL TO PERSONS HAVING A BROAD COMMON INTEREST OR PURPOSE. IN THIS CASE, INDIANA RESIDENTS WITH AN INTEREST IN APPLYING ECONOMIC PRINCIPLES AND RESEARCH TO LOCAL PUBLIC POLICY PROBLEMS DOWN TO THE COUNTY AND TOWNSHIP LEVEL. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5272 3861 1411 1411 Committee meeting documentation Part VI line 8b ANY TIME THE GOVERNING BODY MEETS, THE COMMITTEE DOCUMENTS THE MEETINGS AND DOCUMENTATION IS AVAILABLE FOR FUTURE REFERENCE. THERE ARE NO COMMITTEES WITHIN THIS ORGANIZATION WITH ANY AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990 governing body review Part VI line 11 THE FORM 990 IS PREPARED WITH DIALOGUE BETWEEN THE PREPARING ACCOUNTANT AND THE EXECUTIVE DIRECTOR SO THE ACCOUNTANT DOES NOT MISTAKENLY INPUT ANY INFORMATION THAT IS NOT CORRECT. WHEN THE 990 IS COMPLETED, THE TAX RETURN IS DELIVERED TO THE ORGANIZATION FOR A FINAL REVIEW, SIGNATURE AND MAILING OF THE FORM. Conflict of interest policy compliance Part VI line 12c CONFLICT OF INTEREST WAS INITIALLY WRITTEN INTO THE BYLAWS OF INDIANA POLICY REVIEW. DUE TO THE SIZE OF THIS ORGANIZATION AND THE INDEPENDENT DIRECTORS, ANY CONFLICTS WOULD BE EVIDENT. ALL THE DIRECTORS ARE COMMITTED TO THE MISSION OF THIS ORGANIZATION AND HAVE ALWAYS ADHERED TO THE BYLAWS. CEO executive director top management comp Part VI line 15a THE ONLY EMPLOYEE OF THE ORGANIZATION IS THAT OF THE EXECUTIVE DIRECTOR. HIS JOB DESCRIPTION, DUE TO THE PUBLISHING OF THE INDIANA POLICY REVIEW IS THAT OF EDITOR. WHEN HE WAS HIRED, HIS COMPENSATION WAS MADE COMPARABLE TO THAT OF HIS PREVIOUS JOB. HIS CURRENT COMPENSATION IS REVIEWED REGULARLY BY THE INDEPENDENT DIRECTORS. Governing documents etc available to public Part VI line 19 THE FORM 990, THAT IS REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC, IS AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE. IF A REQUEST WAS MADE, DEPENDING ON THE CIRCUMSTANCES, THEY MAY BE MADE AVAILABLE. THE FINANCIAL STATEMENTS ARE ALSO NOT AVAILABLE, ALTHOUGH THEY ARE, TO SOME DEGREE, PART OF THE 990, WHICH IS AVAILABLE UPON REQUEST. List of other fees for services expenses Part IX line 11g COMMISSIONED RESEARCH $ 4312TOTAL $ 4312