| FORM 990, PART VI, SECTION A, QUESTION 2 |
BUSINESS RELATIONSHIPS JOEL ZBAR IS A PARTNER AT THE ACCOUNTING FIRM EISNERAMPER LLP ("EISNERAMPER"). EISNERAMPER PERFORMS ACCOUNTING, TAX AND ADMINISTRATIVE OVERSIGHT SERVICES FOR GATESTONE. COMPENSATION TO EISNERAMPER IS BASED ON EISNERAMPER'S STANDARD HOURLY BILLING RATES. THE TERMS OF SUCH AGREEMENT WERE NEGOTIATED AT ARM'S LENGTH AND ARE FAIR MARKET RATES, AS EVIDENCED BY THE FACT THAT EISNERAMPER CHARGES THE SAME STANDARD HOURLY BILLING RATES TO THE OTHER CLIENTS FOR WHICH JOEL ZBAR PROVIDES SERVICES AND THAT OTHER ACCOUNTING FIRMS PROVIDE SIMILAR SERVICES AT SIMILAR RATES. EISNERAMPER LLP ALSO PROVIDES ACCOUNTING SERVICES TO NINA ROSENWALD, INDIVIDUALLY, AND TO ABSTRACTION FUND, A PRIVATE FOUNDATION OF WHICH NINA ROSENWALD IS A DIRECTOR AND THE PRESIDENT. |
| FORM 990, PART VI, SECTION A, QUESTION 6 AND 7A |
MEMBERS GATESTONE INSTITUTE HAS TWO MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT THE MEMBERS OF GATESTONE INSTITUTE. |
| FORM 990, PART VI, SECTION B, QUESTION 11A/11B |
REVIEW OF FORM 990 FORM 990 IS PREPARED BY EISNERAMPER LLP AND REVIEWED BY JOEL ZBAR, PARTNER OF EISNERAMPER LLP AND TREASURER OF GATESTONE INSTITUTE. JOEL ZBAR THEN DISTRIBUTES COPIES OF FORM 990 TO NINA ROSENWALD, MEMBER, DIRECTOR AND PRESIDENT, AS WELL AS TO THE ENTIRE BOARD OF DIRECTORS OF GATESTONE INSTITUTE FOR REVIEW AS WELL. |
| FORM 990, PART VI, SECTION B, QUESTION 12 A-C |
CONFLICT OF INTEREST POLICY ALL GOVERNING INDIVIDUALS MUST DISCLOSE TO THE THE BOARD THE EXISTENCE OF ANY ACTUAL OR POSSIBLE FINANCIAL CONFLICT OF INTEREST OR PERSONAL CONFLICT OF INTEREST SUCH GOVERNING INDIVIDUAL MAY HAVE IN ANY MATTER PENDING BEFORE THE BOARD OR ANY ACTION TAKEN OR TO BE TAKEN BY OR ON BEHALF OF GATESTONE INSTITUTE. TO ENSURE GATESTONE INSTITUTE OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ANY ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. WHEN CONDUCTING PERIODIC REVIEWS, GATESTONE INSTITUTE MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE ADVISORS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED. |
| FORM 990, PART VI, SECTION C, QUESTION 19 |
DOCUMENTS AVAILABLE TO THE PUBLIC GATESTONE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION B, QUESTION 15 |
COMPENSATION COMPENSATION ARRANGEMENTS MUST BE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS OR ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS, AND MUST BE APPROVED IN ADVANCE OF PAYING COMPENSATION BY A MAJORITY OF THE BOARD OR THE MEMBERS PROVIDED, HOWEVER, THAT A DIRECTOR WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY FROM THE FOUNDATION FOR SERVICES RENDERED TO THE FOUNDATION IN A CAPACITY OTHER THAN AS DIRECTOR IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO SUCH DIRECTOR'S COMPENSATION. THE BOARD MUST RECORD IN WRITING (i) THE DATE AND TERMS OF ANY APPROVED COMPENSATION ARRANGEMENT, (ii) THE DECISION MADE BY EACH DIRECTOR WHO VOTED ON SUCH ARRANGEMENT. PLEASE NOTE, COMPENSATION LISTED FOR DIRECTORS ON FORM 990, PART VII, SECTION A, ARE FOR SERVICES RENDERED TO GATESTONE INSTITUTE IN A CAPACITY OTHER THAN AS DIRECTORS OF GATESTONE INSTITUTE. |
| FORM 990, PART VII, SECTION A |
ALL OF GATESTONE INSTITUTE'S DIRECTORS WHO RECEIVE COMPENSATION, AS LISTED IN PART VII, ARE FOR SERVICES RENDERED TO THE FOUNDATION IN A CAPACITY OTHER THAN AS DIRECTOR. NAOMI PERLMAN IS A FULL TIME EMPLOYEE OF GATESTONE INSTITUTE AND OVERSEES ALL OF THE ORGANIZATION'S ACTIVITIES AND EMPLOYEES. THE OTHER DIRECTORS ARE COMPENSATED BY GATESTONE INSTITUTE FOR THEIR SERVICES MAINTAINING THE ORGANIZATION'S WEBSITE, WRITING ARTICLES AND OTHER CONSULTING SERVICES RELATED TO INFORMING THE PUBLIC AND THE POLICY COMMUNITY ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. |
| FORM 990, PART XII, QUESTION 2C |
OVERSIGHT OF AUDIT GATESTONE HAS AN AUDIT COMMITTEE OF THE BOARD TO PERFORM OVERSIGHT RESPONSIBILITIES. THIS COMMITTEE CONSISTS ONLY OF INDEPENDENT MEMBERS OF THE BOARD. |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:CONSULTING FEES - WRITERS TOTAL FEES:175526 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:PROGRAM CONSULTING FEES -OTHER TOTAL FEES:108334 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:EDITING & TRANSLATING TOTAL FEES:167697 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:SPEAKERS (HONORARIUMS) TOTAL FEES:174559 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:PR & MEDIA CONSULTANT TOTAL FEES:19483 |
Attach to Form 990 or 990-EZ.