2014-07-28T08:58:29-05:00 2013-12-31 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-01-01 454724565 Gatestone Institute % JOEL ZBAR GATE 2127562016 c/o Joel Zbar EisnerAmper 750 THI Suite NEW YORK NY 10017 NINA ROSENWALD DIRECTOR 2127562016 2014-07-15 true MARIE ARRIGO 2128914232 2013 2015-11-30 17:44:51Z NINA ROSENWALD C/O EISNERAMPER750 THIRD AVE NEW YORK NY 10017 1387104 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. 6 3 5 3 0 1098878 1386971 0 0 145 133 0 0 1099023 1387104 60000 0 0 0 225661 368774 0 0 0 729110 972909 1014771 1341683 84252 45421 149019 199055 64767 69382 84252 129673 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 921704 DURING 2013 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. 921704 true true false false false false false false false false true false false false false true true false false true true false false false false false false false false true false false false false false false false true false false false false false true false false false true 34 0 true 5 true false false false false false false false false false false X 6 3 true false false false true true false true false false true true false true false false true false DE NY X JOEL ZBAR 2128914054 C/O EISNERAMPER LLP 750 THIRD AVE NEW YORK NY 10017 X NINA ROSENWALD DIRECTOR / PRESIDENT 40.0 X X JOEL ZBAR TREASURER 2.0 X NAOMI PERLMAN SECRETARY/PR MANAGER 40.0 X 173333 0 0 ERIK TELFORD DIRECTOR 2.0 X GRAYSON LEVY DIRECTOR 5.0 X 34135 0 0 GEORGETTE GELBARD DIRECTOR 5.0 X 207468 0 0 1 false true false EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 ACCOUNTING SERVICES 153475 1 1386971 1386971 0 133 133 0 0 0 0 0 0 0 0 0 0 1387104 133 0 0 0 0 207468 120802 86666 0 0 134916 128056 6860 0 0 0 26390 18399 7991 0 0 0 159973 159973 0 55501 55501 0 0 0 288121 282916 5205 0 0 63358 15889 47469 0 0 0 26000 26000 0 48593 29761 18832 0 0 325881 325881 0 0 0 0 0 MISCELLANEOUS 5482 5482 0 1341683 921704 419979 0 14275 85930 83830 20934 0 3500 0 0 0 0 0 0 0 0 0 0 6963 40804 28517 4864 18378 23653 0 0 0 0 0 0 15860 14755 9713 9479 149019 199055 64767 69382 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64767 69382 X 84252 129673 0 0 0 0 84252 129673 149019 199055 45421 X false true X false false X 0 0 0 1098878 1386971 2485849 0 0 0 0 0 1098878 1386971 2485849 0 2485849 145 133 278 0 0 2486127 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28517 4864 23653 23653 0 0 X 1387104 1387104 1387104 1341683 1341683 1341683 FORM 990, SCHEDULE D, PART VI, QUESTION 2 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 4 Program Services SEE SCHEDULE F, PART V 120864 Middle East and North Africa 0 6 Program Services SEE SCHEDULE F, PART V 55318 North America 0 1 Program Services SEE SCHEDULE F, PART V 1500 South Asia 0 1 Program Services SEE SCHEDULE F, PART V 2800 0 12 0 12 180482 180482 false false false false false false FORM 990, SCHEDULE F, PART I, QUESTION 3 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 SECRETARY/PR MANAGER 123333 0 50000 0 0 0 0 0 0 0 173333 0 0 0 JOEL ZBAR EINSERAMPER LLP OFFICER 153475 ACCOUNTING FEES false FORM 990, SCHEDULE L, PART IV 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 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. 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 VI, SECTION A, QUESTION 6 AND 7A 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 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 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 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 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 IX LINE 11G DESCRIPTION:WRITERS, RESEARCHERS, SPEAKERS TOTAL FEES:288121 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