2020-11-04T07:52:48-06:00 2019-12-31 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-01-01 454724565 Gatestone Institute % JOEL ZBAR GATE 2128914054 C/O J ZBAREISNERAMPER 733 3RD AVE NEW YORK NY 10017 NINA ROSENWALD DIRECTOR/PRESIDENT 2129498700 2020-11-15 true MARIE ARRIGO P00058583 2129498700 2020-11-15 64.238.150.4 13478420203095000017 2020-11-04 P D1356DA9F50DF58FDB15775D24A2F4EB0C433C90 8207074B4D4A12F6C3DEC36EC1FE0DFE1A16532F 2019 2021-01-29 14:40:06Z X NINA ROSENWALD C/O EISNERAMPER750 THIRD AVE NEW YORK NY 10017 2586897 false X gatestoneinstitute.org X 2012 DE POLICY RESEARCH & EDUCATION ORG FORMED TO SUPPORT INSTITUTIONS OF SUPPORT HUMAN RIGHTS & DEMOCRACY WORLDWIDE IN ORDER TO PROMOTE SOCIAL LEGAL, POLITICAL, ECONOMIC FAIRNESS & A SAFE EXISTENCE FOR ALL PEOPLE. 5 2 5 0 0 2016710 2304625 152150 99160 42 3328 17252 604 2186154 2407717 0 0 0 0 725582 607413 12500 0 7416 1545535 1729892 2283617 2337305 -97463 70412 164296 180188 141009 86489 23287 93699 X GATESTONE INSTITUTE IS A POLICY RESEARCH AND EDUCATION ORGANIZATION (A "THINK TANK") FORMED FOR THE PURPOSE OF SUPPORTING THE INSTITUTIONS OF HUMAN RIGHTS AND DEMOCRACY WORLDWIDE (INCLUDING FREEDOM OF SPEECH, THE PRESS AND RELIGION, PROPERTY RIGHTS AND FREE-MARKET OPPORTUNITIES, THE RULE OF LAW AND GOVERNMENTAL ACCOUNTABILITY AND TRANSPARENCY) IN ORDER TO PROMOTE SOCIAL, LEGAL, POLITICAL AND ECONOMIC FAIRNESS AND A PEACEFUL EXISTENCE FOR ALL PEOPLE. GATESTONE WILL CONDUCT RESEARCH AND ANALYSIS, INFORM THE PUBLIC AND THE POLICY COMMUNITY AND FOSTER COMMUNICATION AND THE EXCHANGE OF IDEAS AMONG THE PUBLIC, ADVOCATES, OPINION LEADERS AND POLICY MAKERS, IN AN EFFORT TO ACHIEVE FAIR AND JUST SOCIAL, LEGAL, POLITICAL AND ECONOMIC POLICIES FOR ALL PEOPLE AND PROMOTE A SAFE AND PEACEFUL WORLD IN A MANNER THAT IS USEFUL TO INDIVIDUALS AND BENEFICIAL TO THE COMMUNITY. false false 1791414 99160 DURING 2019 GATESTONE INSTITUTE ACCOMPLISHED ITS MISSION BY CONDUCTING RESEARCH, ANALYZING AND INFORMING THE PUBLIC AND THE POLICY COMMUNITY (INCLUDING THROUGH HOSTING CONFERENCES AND PUBLISHING ARTICLES, BOOKS AND OTHER MATERIALS) ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. 1791414 true true false false false false false false false false true false false true false true true false false true true false false false false false false false false true false false false false false false false false true false false false false true false false false true 28 0 true 5 true false false false false false true true false false false false false false X 5 2 true false false false true true false true true false false true true true true true false true false AL AK AR CA CO CT DE FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT X JOEL ZBAR 2128914054 C/O EISNERAMPER LLP 733 THIRD AVE NEW YORK NY 10017 X NAOMI PERLMAN DIRECTOR/VICE PRES/SECRETARY 40.0 0.0 X X 250000 0 13280 SOEREN M KERN HEAD WRITER 40.0 0.0 X 130000 0 0 KHALED ABU TOAMEH DIRECTOR 3.0 0.0 X 99996 0 0 DOUGLAS MURRAY DIRECTOR 3.0 0.0 X 9000 0 0 NINA ROSENWALD DIRECTOR / PRESIDENT 40.0 2.0 X X 0 0 0 JACK FOWLER DIRECTOR 3.0 0.0 X 0 0 0 JOEL ZBAR TREASURER 2.0 1.0 X 0 0 0 488996 0 13280 2 false true false EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 10017 ACCOUNTING SERVICES 161914 ALAN DERSHOWITZ CONSULTING LLC C/O CBIZ MHM LLC 1675 N MILITARY T BOCA RATON FL 33486 CONSULTING 100000 GRAYSON LEVY c/o Joel Zbar EisnerAmper 733 THIR NEW YORK NY 10017 PROGRAM CONSULTING 161246 2 35000 2269625 179180 2304625 PROGRAM REVENUE 900099 99160 99160 99160 1565 1565 0 0 0 0 0 180943 179180 1763 1763 1763 0 0 0 0 0 0 0 0 0 TAX REFUND 900099 604 604 604 2407717 99160 3932 0 0 0 0 358996 233996 125000 0 0 214654 172327 42327 0 0 33763 21605 12158 0 30754 30754 172331 172331 0 0 0 885814 863873 21941 0 88709 16385 72324 0 0 39805 39805 91009 82676 8333 0 400552 400552 0 0 8636 8636 0 TAXES AND FILING FEES 4866 4866 MERCHANT FEES 7416 7416 2337305 1791414 538475 7416 75356 122194 28871 8877 0 0 0 0 0 0 0 0 0 0 0 0 21973 19657 57889 46505 18915 11384 0 0 0 0 0 0 9231 8126 9950 9950 164296 180188 141009 86489 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 141009 86489 X 23287 93699 0 0 23287 93699 164296 180188 70412 X false true X true false X 2190242 2297158 2070866 2016710 2304625 10879601 0 0 2190242 2297158 2070866 2016710 2304625 10879601 5622056 5257545 93 401 321 96 1565 2476 26948 27555 17252 71755 16 604 620 10954452 344560 0.47995 0.46296 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57889 46505 11384 11384 SECURITY DEPOSIT 9950 9950 0 0 X 2407717 2407717 2407717 2337305 2337305 2337305 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) THE ORGANIZATION FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10-05 RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. SINCE THE ORGANIZATION REPORTS ITS ACTIVITIES ON THE ACCRUAL BASIS OF ACCOUNTING, AND DUE TO ITS GENERAL NOT-FOR-PROFIT STATUS, ASC 740-10-05 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. Europe (Including Iceland and Greenland) 0 22 Program Services SEE SCHEDULE F, PART V 164700 Middle East and North Africa 0 8 Program Services SEE SCHEDULE F, PART V 399261 North America 0 1 Program Services SEE SCHEDULE F, PART V 700 South America 0 1 Program Services SEE SCHEDULE F, PART V 7318 South Asia 0 3 Program Services SEE SCHEDULE F, PART V 4100 East Asia and the Pacific 0 1 Program Services SEE SCHEDULE F, PART V 13455 0 36 0 36 589534 589534 false false false false false false PART I, LINE 2 MONITORING OF FUNDS IN ORDER TO MONITOR THE USE OF ITS GRANTS OUTSIDE THE US, GATESTONE INSTITUTE REQUIRES THAT RECIPIENTS OF GRANT FUNDS REPORT BACK TO GATESTONE REGARDING THE USE OF THE FUNDS. SPECIFIC REPORTING REQUIREMENTS ARE INCORPORATED INTO A GRANT AGREEMENT THAT THE RECIPIENT MUST SIGN BEFORE RECEIVING THE FUNDING. THERE WERE NO GRANTS MADE DURING 2019. PART I, LINE 3, COLUMN E DESCRIPTION OF SPECIFIC TYPES OF PROGRAM SERVICES ACTIVITIES CONDUCTED IN VARIOUS REGIONS INCLUDES RESEARCH AND WRITING, HOSTING CONFERENCES, TRANSLATING AND MAINTAINING THE ORGANIZATION'S WEBSITE AND BLOG TO INFORM THE PUBLIC AND THE POLICY COMMUNITY ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. false false false false false false false false false NAOMI PERLMAN DIRECTOR/VICE PRES/SECRETARY 250000 0 0 0 0 0 0 0 13280 0 263280 0 0 0 FORM 990, SCHEDULE J, PART II COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES: SEE SCHEDULE O FOOTNOTE ON COMPENSATION. X 1 179180 MARKET QUOTATION false false false 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:233743 FORM 990 PART IX LINE 11G DESCRIPTION:PROGRAM CONSULTING FEES -OTHER TOTAL FEES:261244 FORM 990 PART IX LINE 11G DESCRIPTION:EDITING & TRANSLATING TOTAL FEES:145271 FORM 990 PART IX LINE 11G DESCRIPTION:SPEAKERS (HONORARIUMS) TOTAL FEES:223615 FORM 990 PART IX LINE 11G DESCRIPTION:PR & MEDIA CONSULTANT TOTAL FEES:21941 THE ABSTRACTION FUND C/O EISNERAMPER 733 THIRD AVE NEW YORK NY 10017 205327719 GRANTMAKING NY 501(C)(3) PRIVATE FD false false false true false false false false false false false false false false false false false false false