Kansas Policy Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROTECT CONSTITUTIONAL RIGHTS TO FREEDOM, CREATE GREATER ACCESS TO BETTER EDUCATIONAL OPPORTUNITIES AND ALLOW KANSANS TO KEEP MORE OF WHAT THEY EARN.
- Income
- $2.3 million
- Spending
- $2.5 million
- Spent on programs
- 86%
- Reserves
- 11.1 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 13
- Volunteers
- 0
- Highest pay
- $291,913, president
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 82 out of 100. Higher than 69% of charities in its peer group (education, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 11.1 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
15 of 15Income rose 33% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $492,636 spent. KANSAS JUSTICE INSTITUTE, LLC IS A PUBLIC INTEREST LITIGATION FIRM PROTECTING THE FREEDOMS GUARANTEED BY THE KANSAS AND UNITED STATES CONSTITUTIONS. THE CASES IN LITIGATION OR THAT HAVE BEEN LITIGATED DURING 2024 ARE AS FOLLOWS: 1. JOHNSON V. SMITH - CONSTITUTIONAL CHALLENGE TO WARRANTLESS SEARCH REGIME AND AUTOMATIC PENALTIES FOR BEING MORE THAN 30-MINUTES FROM HOME DURING SURPRISE, WARRANTLESS SEARCH. ARGUMENTS ADVANCED TEXT, HISTORY, AND TRADITION OF FOURTH AND FOURTEENTH AMENDMENTS. ALTHOUGH WE PLEADED A CLAIM FOR ATTORNEY FEES, WE HAVE NOT YET SOUGHT THEM. THE CASE IS BEING ACTIVELY LITIGATED.2. GREEN V. KBOC - CONSTITUTIONAL CHALLENGE TO EXCESSIVE AND UNREASONABLE GOVERNMENT RESTRICTIONS ON THE RIGHT TO EARN AN HONEST LIVING. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.3. COZY INN V. SALINA - CONSTITUTIONAL CHALLENGE TO CONTENT-BASED RESTRICTIONS ON SPEECH IN SIGN-MURAL CODE REGIME. ARGUMENTS ADVANCED FIRST AMENDMENT PRINCIPLES. WE HAVE PLEADED A CLAIM FOR ATTORNEY FEES, BUT WE HAVE NOT YET SOUGHT THEM. THE CASE IS CURRENTLY PENDING.4. JUNCTION CITY POLICE DEPARTMENT V. ONE 2014 MERCEDES GL CLASS - CONSTITUTIONAL CHALLENGES WITHIN KANSAS FORFEITURE REGIME. ARGUMENTS ADVANCED FUNDAMENTAL AND NATURAL RIGHT PRINCIPLES THROUGH STATE CONSTITUTION; ADVANCED FOURTH AMENDMENT PRINCIPLES AS WELL. WE DID NOT SEEK ATTORNEY FEES OR DAMAGES.
- $532,846 spent. THE ECONOMIC FREEDOM PROGRAM REPRESENTS EFFORTS ON TAX AND BUDGET POLICY. WE PUBLISH ORIGINAL RESEARCH AND OTHER WRITTEN MATERIAL, AS WELL AS SPEAK TO CIVIC AND OTHER GROUPS. OUR TAX POLICY WORK EXAMINES THE IMPACT OF TAX BURDENS ON PRIVATE SECTOR JOB CREATION AND OTHER ECONOMIC FACTORS; WE ALSO STUDY GOVERNMENT SPENDING IN SEARCH OF OPERATING EFFICIENCY OPPORTUNITIES AT THE STATE AND COUNTY LEVELS.
- $637,932 spent. THE STUDENT-FOCUSED EDUCATION PROGRAM STRIVES TO PROVIDE INSIGHTS ON SPENDING CHOICES FOR EDUCATION. EXTENSIVE RESEARCH IS CONDUCTED IN VARIOUS EDUCATION AREAS. WE EXAMINE THE RELATIONSHIP BETWEEN K-12 SPENDING AND STUDENT ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL ACHIEVEMENT, EXPLORE ALTERNATIVE LEARNING OPPORTUNITIES SUCH AS DIGITAL IN-DEPTH ANALYSIS OF SCHOOL FUNDING AND EMPLOYMENT CHANGES.
- $144,935 spent. THE SENTINEL, LLC IS AN ONLINE NEWS SERVICE THAT HOLDS MEDIA AND GOVERNMENT ACCOUNTABLE FOR PROVIDING COMPLETE, ACCURATE AND UNBIASED INFORMATION SO THAT CITIZENS CAN MAKE THEIR OWN INFORMED DECISIONS ON PUBLIC POLICY MATTERS.
- $332,022 spent. KANSAS SCHOOL BOARD RESOURCE CENTER, LLC PROVIDES RESEARCH, POLICY GUIDANCE, EDUCATION, AND OTHER RESOURCES TO LOCAL SCHOOL BOARDS, THE GENERAL PUBLIC & OTHERS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1969.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.