2024-11-15T13:40:31-05:00 2023-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR STE 300 SOUTH JORDAN UT 840955123 990 2023-01-01 870531727 SUTHERLAND INSTITUTE SUTH 8013551272 420 EAST SOUTH TEMPLE STE 510 SALT LAKE CITY UT 84111 RICK LARSEN PRESIDENT & CEO 8013551272 2024-11-14 true false RICHARD SCORESBY CPA P00573067 8013131900 2024-11-14 2023 2024-10-15 13:58:12Z X RICK LARSEN 420 EAST SOUTH TEMPLE STE 510 SALT LAKE CITY UT 84111 2086468 false X SUTHERLANDINSTITUTE.ORG X 1995 UT A CONSERVATIVE PUBLIC POLICY THINK TANK, SUTHERLAND INSTITUTE IS PURSUING THE PATH TO "A NEW BIRTH OF FREEDOM' FOR AMERICA THROUGH A FREE MARKET ECONOMY, CIVIL SOCIETY, AND COMMUNITY-DRIVEN SOLUTIONS. 7 7 13 15 0 2140998 1829843 25000 0 1738 2125 7831 2167736 1839799 0 0 982591 1606785 0 556931 462165 566257 1444756 2173042 722980 -333243 1660376 1273306 499417 401635 1160959 871671 X A CONSERVATIVE PUBLIC POLICY THINK TANK, SUTHERLAND INSTITUTE IS PURSUING THE PATH TO "A NEW BIRTH OF FREEDOM' FOR AMERICA THROUGH A FREE MARKET ECONOMY, CIVIL SOCIETY, AND COMMUNITY-DRIVEN SOLUTIONS. false false 613879 OUTREACH: THE INSTITUTE STRIVES TO CONVENE VOICES ON ALL SIDES OF IMPORTANT ISSUES AND FACILITATE SOUND, COMMUNITY-DRIVEN POLICY SOLUTIONS. NEWSLETTERS, MAILINGS, PODCASTS AND EVENTS ARE ALL CRITICAL TO BOTH EDUCATION AND ENGAGEMENT. NEWSLETTERS PROVIDE SUMMARIES ON IMPORTANT AND TOPICAL ISSUES. EVENTS ARE HELD TO COINCIDE WITH POLICY PUBLICATIONS AND ARE HELD WHEN TOPICS RISE TO THE LEVEL OF PUBLIC INTEREST. KEYNOTE SPEAKERS, RANGING FROM ELECTEDOFFICIALS TO LOCAL AND NATIONAL SUBJECT EXPERTS, ARE JOINED BY PANELISTS REPRESENTING DIVERSE VIEWS. 562571 RESEARCH: AS A THINK TANK, POLICY RESEARCH ON COMPLEX ISSUES IS CORE TO THE OPERATIONS OF THE INSTITUTE. THIS INCLUDES ACTIVE STUDIES OF CURRENT AND HISTORICAL ACADEMIC RESEARCH, PROPOSED LEGISLATION IN UTAH - THE REGION - AND NATIONALLY. COLLABORATION WITH OTHER THINK TANKS, ISSUES-ORIENTED ORGANIZATIONS AND EDUCATIONAL INSTITUTIONS, IS PART OF THE PROCESS AS WELL. THE INSTITUTE MONITORS SOCIAL AND LEGISLATIVE EFFORTS THAT THREATEN TO LIMIT FREE MARKET FUNCTION, RELIGIOUS LIBERTY, AND THE PRIORITIZATION OF FAMILIES. POTENTIAL LIMITATIONS ARE OFTEN EMBEDDED IN SEEMINGLY UNRELATED OR NEBULOUS LEGISLATION, WHICH NECESSITATES A CAREFUL AND ONGOING WATCH OF PRIORITY AREAS. 152015 LOBBY: THE INSTITUTE STAFFS POLICY EXPERTS SOME OF WHOM ARE ALSO REGISTERED LOBBYISTS. THE INSTITUTE REPORTS ITS LOBBYING ACTIVITIES TO THE IRS USING THE EXPENDITURES TEST UNDER A SECTION 501(H) ELECTION. QUALIFIED AND DESIGNATED STAFF ATTEND LEGISLATIVE SESSIONS, INTERIM SESSIONS, AND SPECIAL SESSIONS AT CAPITOL HILL IN UTAH, AND, AT TIMES, IN WASHINGTON DC. LOBBYISTS ARE AVAILABLE TOTESTIFY ON THE FLOOR AND BEFORE COMMITTEES AND SUB-COMMITTEES, MEET WITHLEGISLATORS, AND DETERMINE AREAS OF NEED WITH RESPECT TO THE HISTORY AND IMPLICATIONS OF PENDING LEGISLATION. COMMUNICATIONS ARE SHARED ON A NONPARTISAN BASIS THROUGH PRINTED PUBLICATIONS, FLIERS AND EMAILS. THE INSTITUTE CAN PROVIDE POLICY RESEARCH AT A DEPTH AND SCOPE THAT IS DIFFICULT TO OBTAIN OTHERWISE FOR MEMBERS OF A PART-TIME LEGISLATURE. 1328465 true true false true false false false false false false true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 13 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false UT X BRENDA CHAMBERLAIN 8103551272 420 EAST SOUTH TEMPLE STE 510 SALT LAKE CITY UT 84111 RICK LARSEN PRESIDENT & 60.00 X 308333 0 26294 DEREK MONSON CHIEF GROWTH 60.00 X 176667 0 23869 NIC DUNN VP - STRATEG 45.00 X 148333 0 24223 PETER REICHARD CHIEF DEV. O 50.00 X 140625 0 16680 STANLEY RASMUSSEN VP - GOV'T A 40.00 X 130480 0 22070 BRENT ANDREWSEN BOARD MEMBER 0.25 X 0 0 0 RACHEL BROUGH BOARD MEMBER 0.25 X 0 0 0 BRAD HARR BOARD MEMBER 0.25 X 0 0 0 HOWARD HEADLEE BOARD MEMBER 0.25 X 0 0 0 BRENT MCKINLEY BOARD MEMBER 0.25 X 0 0 0 GREG MILLER BOARD MEMBER 0.25 X 0 0 0 JOHN SPERRY BOARD MEMBER 0.25 X 0 0 0 904438 113136 5 false true false 60000 1769843 1829843 2125 2125 254500 60000 246669 7831 7831 1839799 9956 334627 209772 50976 73879 1005347 630239 153152 221956 16607 10411 2530 3666 151021 94673 23006 33342 99183 62177 15109 21897 55 35 10 10 31936 20348 5781 5807 30000 30000 120390 55941 8529 55920 56128 54743 1385 17648 7649 3463 6536 26710 12741 1646 12323 76780 57484 11558 7738 19508 13709 1332 4467 1764 798 114 852 446 160 242 44 19367 14525 2905 1937 302 109 163 30 BAD DEBT EXPENSE 80000 36170 5163 38667 EVENTS & RECEPTIONS 76202 12702 63500 OPERATIONAL EXPENSES 9021 4079 582 4360 2173042 1328465 287646 556931 168953 196570 1002019 703306 80000 2500 402 8854 21024 177088 122019 32286 55069 368264 294435 1660376 1273306 132939 101852 366478 299783 499417 401635 X -45001 48671 1205960 823000 1160959 871671 1660376 1273306 X -333243 43955 X false true X true false X 2828425 588252 1430169 2140998 1829843 8817687 2828425 588252 1430169 2140998 1829843 8817687 4983342 3834345 1506 912 1738 2125 6281 9114 4382 254500 267996 9091964 67876 0.42170 0.43240 X PART II, LINE 10 13,496 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152015 152015 2005027 2157042 257852 64463 223628 219391 219476 257852 920347 1380521 50326 43558 51168 152015 297067 55907 54848 54869 64463 230087 345131 177088 122019 55069 55069 RIGHT-OF-USE ASSET 287069 SECURITY DEPOSIT 7366 294435 LEASE LIABILITY 299783 299783 X 2086468 246669 246669 1839799 1839799 2419711 246669 246669 2173042 2173042 SCHEDULE D, PAGE 3, PART X THE INSTITUTE ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. AS OF DECEMBER 31, 2023, AND 2022, THE INSTITUTE HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE INSTITUTE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 246,669 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 246,669 FUNDRAISING EVE 314500 60000 254500 53128 136230 9000 48311 314500 60000 254500 53128 136230 9000 48311 246669 7831 X X false false false false false false false true false RICK LARSEN PRESIDENT & CEO 248333 60000 9933 16361 334627 DEREK MONSON CHIEF GROWTH OFFICER 176667 23869 200536 NIC DUNN VP - STRATEGY & COMM 148333 24223 172556 PETER REICHARD CHIEF DEV. OFFICER 140625 3750 12930 157305 STANLEY RASMUSSEN VP - GOV'T AFFAIRS 130480 5219 16851 152550 SCHEDULE J, PAGE 1, PART I, LINE 7 A BONUS WAS PAID TO THE PRESIDENT & CEO BASED ON HIS PERFORMANCE DURING THE YEAR. FORM 990, PAGE 2, PART III, LINE 4C LOBBY: THE INSTITUTE STAFFS POLICY EXPERTS SOME OF WHOM ARE ALSO REGISTERED LOBBYISTS. THE INSTITUTE REPORTS ITS LOBBYING ACTIVITIES TO THE IRS USING THE EXPENDITURES TEST UNDER A SECTION 501(H) ELECTION. QUALIFIED AND DESIGNATED STAFF ATTEND LEGISLATIVE SESSIONS, INTERIM SESSIONS, AND SPECIAL SESSIONS AT CAPITOL HILL IN UTAH, AND, AT TIMES, IN WASHINGTON DC. LOBBYISTS ARE AVAILABLE TOTESTIFY ON THE FLOOR AND BEFORE COMMITTEES AND SUB-COMMITTEES, MEET WITHLEGISLATORS, AND DETERMINE AREAS OF NEED WITH RESPECT TO THE HISTORY AND IMPLICATIONS OF PENDING LEGISLATION. COMMUNICATIONS ARE SHARED ON A NONPARTISAN BASIS THROUGH PRINTED PUBLICATIONS, FLIERS AND EMAILS. THE INSTITUTE CAN PROVIDE POLICY RESEARCH AT A DEPTH AND SCOPE THAT IS DIFFICULT TO OBTAIN OTHERWISE FOR MEMBERS OF A PART-TIME LEGISLATURE. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT AND CHAIRMAN OF SUTHERLAND INSTITUTE REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY EACH MEMBER OF THE BOARD OF TRUSTEES ON A YEARLY BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES DETERMINE THE COMPENSATION OF THE PRESIDENT; THE PRESIDENT, IN COUNSEL WITH THE TRUSTEES, DETERMINE THE COMPENSATION OF THE STAFF. PRESIDENT AND STAFF SALARIES ARE REVIEWED REGULARLY AGAINST THIRD PARTY BENCH MARK DATA. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 246,669 FUNDRAISING EXPENSES -246,669