2015-08-17T10:25:09-05:00 2014-12-31 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-01-01 454724565 Gatestone Institute % JOEL ZBAR GATE 2128914054 c/o Joel Zbar EisnerAmper 750 THI Suite NEW YORK NY 10017 NINA ROSENWALD DIRECTOR/PRESIDENT 2127562016 2015-07-31 true MARIE ARRIGO P00058583 2129498700 2014 2016-02-25 16:41:14Z NINA ROSENWALD C/O EISNERAMPER750 THIRD AVE NEW YORK NY 10017 2154147 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 7 3 0 1386971 2142026 0 12000 133 121 0 0 1387104 2154147 0 20000 0 0 368774 458241 0 8000 8000 972909 1665626 1341683 2151867 45421 2280 199055 222219 69382 90266 129673 131953 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 1656958 20000 12000 DURING 2014 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. 1656958 true true false false false false false false false false true false false false false true true false false true true true false false false false false true false false false false false false false false false true false false false false false true false false false true 45 0 true 7 true false false false false false true true false false false false X 5 2 true false false false true true false true true false false true true true true false 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 750 THIRD AVE NEW YORK NY 10017 X NINA ROSENWALD DIRECTOR / PRESIDENT 40.0 0.0 X X 0 0 0 NAOMI PERLMAN SECRETARY/PR MANAGER 40.0 0.0 X X 127708 0 0 ERIK TELFORD DIRECTOR 2.0 0.0 X 44700 0 0 GRAYSON LEVY DIRECTOR 5.0 0.0 X 81191 0 0 GEORGETTE GELBARD ENDING 492014 DIRECTOR 5.0 0.0 X 0 0 0 JACK FOWLER BEGINNING 492014 DIRECTOR 5.0 0.0 X 0 0 0 JOEL ZBAR TREASURER 2.0 0.0 X 0 0 0 253599 0 0 1 false false false EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 ACCOUNTING SERVICES 219105 JOHN BOLTON 1150 17TH ST NW WASHINGTON DC 20036 EVENT SPEAKER 110000 2 1010000 1132026 2142026 CONFERENCE FEE 900099 12000 12000 12000 121 121 0 0 0 0 0 0 0 0 0 0 2154147 12000 121 10000 10000 0 10000 10000 0 253599 189745 63854 0 0 176209 151135 25074 0 0 0 28433 20113 8320 0 0 72208 50000 22208 229105 229105 0 0 8000 8000 0 633667 611167 22500 0 0 66644 9869 56775 0 0 0 26000 26000 0 172820 162060 10760 0 0 442869 442869 0 0 0 6303 6303 0 FILING FEES 13619 13619 MISCELLANEOUS 2391 2391 2151867 1656958 486909 8000 85930 7198 20934 137744 3500 12800 0 0 0 0 0 0 0 0 0 0 40804 15692 35717 10061 23653 25656 0 0 0 0 0 0 14755 13650 9479 9479 199055 222219 69382 90266 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69382 90266 X 129673 131953 0 0 0 0 129673 131953 199055 222219 2280 X false true X false false X 0 0 1098878 1386971 2142026 4627875 0 0 0 0 1098878 1386971 2142026 4627875 1134036 3493839 145 133 121 399 0 0 4628274 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35717 10061 25656 25656 0 0 X 2154147 2154147 2154147 2151867 2151867 2151867 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. true Europe (Including Iceland and Greenland) 0 23 Program Services SEE SCHEDULE F, PART V 325528 Middle East and North Africa 0 6 Program Services SEE SCHEDULE F, PART V 121530 Sub-Saharan Africa 0 4 Program Services SEE SCHEDULE F, PART V 21000 North America 0 1 Program Services SEE SCHEDULE F, PART V 17977 South America 0 Program Services SEE SCHEDULE F, PART V 1090 South Asia 0 1 Program Services SEE SCHEDULE F, PART V 600 Europe (Including Iceland and Greenland) 0 Grantmaking SCHEDULE F, PART II 10000 0 35 0 35 497725 497725 Europe (Including Iceland and Greenland) SEE PART V 10000 1 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. 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. PART II, LINE 1, COLUMN D PURPOSE OF GRANT TO ORGANIZATION OUTSIDE THE U.S. TO PROMOTE SOCIAL, LEGAL, POLITICAL AND ECONOMIC FAIRNESS AND A SAFE EXISTENCE FOR ALL, THROUGH THE SHARING OF IDEAS AND OTHER MODES OF EDUCATION. true THE HUMANITARIAN AID RELIEF FUND INC PO BOX 356 FORTSON GA 31808 800270142 10000 SEE PART IV 1 PART I, LINE 2 MONITORING OF FUNDS IN ORDER TO MONITOR THE USE OF ITS GRANTS IN 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. PART II, LINE 1A, COLUMN H PURPOSE OF GRANT TO Humanitarian Aid Relief Fund - To support its charitable aid work in the spheres of education & human rights. JOEL ZBAR EINSERAMPER LLP OFFICER 219105 ACCOUNTING FEES false PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS FOR A DESCRIPTION OF GATESTONE INSTITUTE'S RELATIONSHIP WITH JOEL ZBAR AND EISNERAMPER LLP, PLEASE SEE SCHEDULE O NOTE ON BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION A, QUESTION 2 BUSINESS RELATIONSHIPS JOEL ZBAR IS A PARTNER AT THE ACCOUNTING FIRM EISNERAMPER LLP ("EISNERAMPER"). EISNERAMPER WILL BE PERFORMING SERVICES FOR GATESTONE. COMPENSATION TO EISNERAMPER WILL BE 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 ONE MEMBER WHO HAS 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 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 SOLE DIRECTOR, PROVIDED, HOWEVER, THAT A DIRECTOR WHO RECIEVES 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 OFFICERS ON FORM 990, PART VII, SECTION A, ARE FOR SERVICES RENDERED TO GATESTONE INSTITUTE IN A CAPACITY OTHER THAN AS OFFICERS 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 SERVES AS GATESTONE INSTITUTE'S PUBLIC RELATIONS MANAGER. ERIK TELFORD PROVIDES THE INSTITUTE WITH DIGITAL AND MEDIA CONSLULTING SERVICES. GRAYSON LEVY IS COMPENSATED BY GATESTONE INSTITUTE FOR HIS SERVICES MAINTAINING THE ORGANIZATION'S WEBSITE, WHICH HELPS INFORM THE PUBLIC AND THE POLICY COMMUNITY ABOUT ISSUES RELATED TO HUMAN RIGHTS AND DEMOCRACY WORLDWIDE. FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING FEES TOTAL FEES:22500 FORM 990 PART IX LINE 11G DESCRIPTION:WRITERS, RESEARCHERS, SPEAKERS TOTAL FEES:611167 THE ABSTRACTION FUND C/O EISNERAMPER 750 THIRD AVE NEW YORK NY 10017 205327719 GRANTMAKING NY 501(C)(3) PRIVATE FD false MIDDLE EAST FORUM 1500 WALNUT STREET PHILADELPHIA PA 19102 237749796 EDUCATION PA 501(C)(3) PUBLIC false false false true false false false false false false false false false false false false false false false