TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202313189349313261 - Submission: 2023-11-14 TIN: 45-4724565

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

GATESTONE INSTITUTE

Employer identification number

45-4724565

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	BUSINESS RELATIONSHIPS DURING 2022, JOEL ZBAR WAS A PARTNER AT THE ACCOUNTING FIRM EISNERAMPER LLP AND EISNER ADVISORY GROUP LLC ("EISNERAMPER"). EISNERAMPER PERFORMED ACCOUNTING, TAX AND ADMINISTRATIVE OVERSIGHT SERVICES FOR GATESTONE. COMPENSATION TO EISNERAMPER WAS 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.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS GATESTONE INSTITUTE HAS TWO MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT THE MEMBERS OF GATESTONE INSTITUTE.
FORM 990, PART VI, SECTION A, LINE 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, LINE 11B	REVIEW OF FORM 990 FORM 990 IS PREPARED BY EISNER ADVISORY GROUP LLC AND REVIEWED BY JOEL ZBAR, PARTNER OF EISNERAMPER LLP, EISNER ADVISORY GROUP LLC 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, LINE 12C	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 B, LINE 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 WAS FOR SERVICES PROVIDED BY BOARD MEMBERS TO GATESTONE INSTITUTE.
FORM 990, PART VI, SECTION C, LINE 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 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 DIRECTOR KHALED ABU TOAMEH IS COMPENSATED BY GATESTONE INSTITUTE FOR HIS SERVICES 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 IX, LINE 11G	SPEAKERS (HONORARIUMS): PROGRAM SERVICE EXPENSES 109,375. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,375. PROGRAM CONSULTING FEES- OTHER: PROGRAM SERVICE EXPENSES 299,460. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299,460. CONSULTING FEES - WRITERS: PROGRAM SERVICE EXPENSES 248,605. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,605.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

BUSINESS RELATIONSHIPS DURING 2022, JOEL ZBAR WAS A PARTNER AT THE ACCOUNTING FIRM EISNERAMPER LLP AND EISNER ADVISORY GROUP LLC ("EISNERAMPER"). EISNERAMPER PERFORMED ACCOUNTING, TAX AND ADMINISTRATIVE OVERSIGHT SERVICES FOR GATESTONE. COMPENSATION TO EISNERAMPER WAS 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.

FORM 990, PART VI, SECTION A, LINE 6

MEMBERS GATESTONE INSTITUTE HAS TWO MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT THE MEMBERS OF GATESTONE INSTITUTE.

FORM 990, PART VI, SECTION A, LINE 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, LINE 11B

REVIEW OF FORM 990 FORM 990 IS PREPARED BY EISNER ADVISORY GROUP LLC AND REVIEWED BY JOEL ZBAR, PARTNER OF EISNERAMPER LLP, EISNER ADVISORY GROUP LLC 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, LINE 12C

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 B, LINE 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 WAS FOR SERVICES PROVIDED BY BOARD MEMBERS TO GATESTONE INSTITUTE.

FORM 990, PART VI, SECTION C, LINE 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 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 DIRECTOR KHALED ABU TOAMEH IS COMPENSATED BY GATESTONE INSTITUTE FOR HIS SERVICES 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 IX, LINE 11G

SPEAKERS (HONORARIUMS): PROGRAM SERVICE EXPENSES 109,375. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,375. PROGRAM CONSULTING FEES- OTHER: PROGRAM SERVICE EXPENSES 299,460. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299,460. CONSULTING FEES - WRITERS: PROGRAM SERVICE EXPENSES 248,605. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,605.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2022

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