KANSAS POLICY INSTITUTE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

DAVID TRABERT

Phone

3162673241

Tax Period

2023-01-01 to 2023-12-31

KANSAS POLICY INSTITUTE, founded in 1969, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2023. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $2.0M exceeded revenue, resulting in a 19% operating deficit.

Mission

TO PROTECT CONSTITUTIONAL RIGHTS TO FREEDOM, CREATE GREATER ACCESS TO BETTER EDUCATIONAL OPPORTUNITIES AND ALLOW KANSANS TO KEEP MORE OF WHAT THEY EARN.

Program Service Accomplishments

Program 1

Expenses: $419,991

KANSAS JUSTICE INSTITUTE, LLC IS A PUBLIC INTEREST LITIGATION FIRM PROTECTING THE FREEDOMS GUARANTEED BY THE KANSAS AND UNITED STATES CONSTITUTIONS. THE CASES IN LITIGATION OR THAT HAVE BEEN...

KANSAS JUSTICE INSTITUTE, LLC IS A PUBLIC INTEREST LITIGATION FIRM PROTECTING THE FREEDOMS GUARANTEED BY THE KANSAS AND UNITED STATES CONSTITUTIONS. THE CASES IN LITIGATION OR THAT HAVE BEEN LITIGATED DURING 2023 ARE AS FOLLOWS: 1. JOHNSON V. SMITH - CONSTITUTIONAL CHALLENGE TO WARRANTLESS SEARCH REGIME AND AUTOMATIC PENALTIES FOR BEING MORE THAN 30-MINUTES FROM HOME DURING SURPRISE, WARRANTLESS SEARCH. ARGUMENTS ADVANCED TEXT, HISTORY, AND TRADITION OF FOURTH AND FOURTEENTH AMENDMENTS. ALTHOUGH WE PLEADED A CLAIM FOR ATTORNEY FEES, WE HAVE NOT YET SOUGHT THEM. THE CASE IS ON APPEAL.2. VILLEGAS V. REGAN - SERVED AS LOCAL COUNSEL TO PACIFIC LEGAL FOUNDATION. LAWSUIT FOUGHT IN-HOUSE AGENCY PROSECUTION TO RESTORE FAIRNESS AND POLITICAL ACCOUNTABILITY. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.3. FINNERTY V. OTTAWA - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING AND PROPERTY RIGHTS. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.4. GREEN V. KBOC - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.5. COZY INN V. SALINA - CONSTITUTIONAL CHALLENGE TO CONTENT-BASED RESTRICTIONS ON SPEECH IN SIGN-MURAL CODE REGIME. ARGUMENTS ADVANCED FIRST AMENDMENT PRINCIPLES. WE HAVE PLEADED A CLAIM FOR ATTORNEY FEES, BUT WE HAVE NOT YET SOUGHT THEM. THE CASE IS CURRENTLY PENDING.6. GEARY COUNTY SHERIFF V. ONE 2007 CHEVROLET TAHOE - CONSTITUTIONAL CHALLENGES WITHIN KANSAS FORFEITURE REGIME. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION; ADVANCED FOURTH AMENDMENT PRINCIPLES AS WELL. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.

Program 2

Expenses: $472,405

THE ECONOMIC FREEDOM PROGRAM REPRESENTS EFFORTS ON TAX AND BUDGET POLICY. WE PUBLISH ORIGINAL RESEARCH AND OTHER WRITTEN MATERIAL, AS WELL AS SPEAK TO CIVIC AND OTHER GROUPS. OUR TAX POLICY WORK...

THE ECONOMIC FREEDOM PROGRAM REPRESENTS EFFORTS ON TAX AND BUDGET POLICY. WE PUBLISH ORIGINAL RESEARCH AND OTHER WRITTEN MATERIAL, AS WELL AS SPEAK TO CIVIC AND OTHER GROUPS. OUR TAX POLICY WORK EXAMINES THE IMPACT OF TAX BURDENS ON PRIVATE SECTOR JOB CREATION AND OTHER ECONOMIC FACTORS; WE ALSO STUDY GOVERNMENT SPENDING IN SEARCH OF OPERATING EFFICIENCY OPPORTUNITIES AT THE STATE AND COUNTY LEVELS.

Program 3

Expenses: $548,617

THE STUDENT-FOCUSED EDUCATION PROGRAM STRIVES TO PROVIDE INSIGHTS ON SPENDING CHOICES FOR EDUCATION. EXTENSIVE RESEARCH IS CONDUCTED IN VARIOUS EDUCATION AREAS. WE EXAMINE THE RELATIONSHIP BETWEEN...

THE STUDENT-FOCUSED EDUCATION PROGRAM STRIVES TO PROVIDE INSIGHTS ON SPENDING CHOICES FOR EDUCATION. EXTENSIVE RESEARCH IS CONDUCTED IN VARIOUS EDUCATION AREAS. WE EXAMINE THE RELATIONSHIP BETWEEN K-12 SPENDING AND STUDENT ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL IN-DEPTH ANALYSIS OF SCHOOL FUNDING AND EMPLOYMENT CHANGES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,649,811

Program Service Revenue $0

Investment Income $54,797

Other Revenue $0

TOTAL REVENUE $1,704,608

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,242,731

Fundraising Expenses $178,045

Program Expenses $1,732,904

Other Expenses $789,752

TOTAL EXPENSES $2,032,483

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,704,608	$3,219,508	-0.5%
Expenses	$2,032,483	$1,500,777	+0.4%
Net Income	$-327,875	$1,718,731	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$492,536

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID GIBSON	CHAIRMAN OF BOARD OF TRUSTEES	20.00	Director	$0	$0	$0
GEORGE PEARSON	TRUSTEE	1.00	Director	$0	$0	$0
CHUCK MACKEY	TRUSTEE	1.00	Director	$0	$0	$0
RAUL BRITO	TRUSTEE	1.00	Director	$0	$0	$0
PHYLLIS NOLAN	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT SMITH	TRUSTEE	1.00	Director	$0	$0	$0
NEIL DOUTHAT	TRUSTEE	1.00	Director	$0	$0	$0
PRISCILLA O'SHAUGHNESSY	TRUSTEE	1.00	Director	$0	$0	$0
NICK POWELL	VICE CHAIRMAN OF BOARD OF TRUSTEES	2.00	Director	$0	$0	$0
JON SCHULTE	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT YOUNG	SECRETARY/TREASURER	1.00	Officer	$0	$0	$0
JAMES FRANKO	PRESIDENT	40.00	Officer	$200,014	$33,270	$233,284
DAVID TRABERT	CHIEF EXECUTIVE OFFICER	40.00	Officer	$250,614	$8,638	$259,252
SAMUEL MACROBERTS	LITIGATION DIRECTOR	40.00	Highest	$151,073	$30,470	$181,543

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,704,608	$2,032,483	$2,702,938	$-327,875
2022	$3,219,508	$1,500,777	$3,028,655	$1,718,731
2021	$1,472,050	$1,367,135	$1,303,303	$104,915
2020	$1,409,205	$1,261,311	$1,208,202	$147,894
2019	$1,463,697	$1,213,485	$1,062,660	$250,212
2018	$1,177,113	$799,573	$801,046	$377,540