Sutherland Institute

Tax-deductible

Salt Lake Cty, UT501(c)(3)EducationEIN 87-0531727

A conservative public policy think tank, sutherland institute is pursuing the path to "a new birth of freedom' for america through a free market economy, civil society, and community-driven solutions.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Run by 8 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $131K a year · 8% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$948K
to officers and key staff · 43% of spending
Top officer’s pay higher than 90% of similar orgs
Concern: pay to officers and key staff is 43% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $70K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$265K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+13% vs prior year
Spent
$2.2M
To programs
63%
Net assets
$736K
By yearFY2020–FY2024
Revenue
$2.1M
FY2024▲ +13%
Revenue by fiscal year
FY2020$594K
FY2021$1.4M
FY2022$2.2M
FY2023$1.8M
FY2024$2.1M
Expenses
$2.2M
FY2024▲ +2%
Expenses by fiscal year
FY2020$1.5M
FY2021$1.4M
FY2022$1.4M
FY2023$2.2M
FY2024$2.2M
Net assets
$736K
FY2024▼ -16%
Net assets by fiscal year
FY2020$292K
FY2021$278K
FY2022$1.2M
FY2023$872K
FY2024$736K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $1.4M Management & general 14% · $311K Fundraising 23% · $507K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

12 people listed on the 990; $948K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$247,047Pt VII · Sec A
Chief Development Officer
$223,202Pt VII · Sec A
Chief Growth Officer
$197,057Pt VII · Sec A
VP Strategy & Senior Fellow
$157,722Pt VII · Sec A
VP Government Affairs
$123,109Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Rick Larsen’s $247K as President & CEO is at the 90th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rick Larsen—$308,333$206,317$222,083$222,447
Rick Larsen$247,047————
Peter Reichard$223,202————
Derek Monson$197,057————
Derek Monson—$176,667$128,372$114,874$103,017
Aaron Taylor————$172,445
Nic Dunn$157,722————
Nic Dunn—$148,333———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sutherland Institute executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes free markets, civil society, and community solutions for American freedom.

Provided by the organization

This section is blank until Sutherland Institute claims this page.

Know this organization? Claim it to add your story

3 program services account for $1.4M of program spending, described in the organization's own filed words · FY2024.
01

Outreach

The Institute strives to convene voices on all sides of important issues and facilitate sound, community-driven policy solutions. Newsletters, mailings, and events are all critical to both education and engagement. Newsletters provide summaries on important and topical issues.

$648Kprogram expense
02

Research

As a think tank, policy research on complex issues is core to the operations of the Institute. This includes active studies of current and historical academic research, proposed legislation in Utah - the region - and nationally.

$594Kprogram expense
03

Lobbying

The Institute maintains government affairs staff who are registered lobbyists. The Institute reports its lobbying activities to the IRS using the expenditures test under a Section 501(h) election.

$160Kprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$70K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$2.1M
Investment incomeLn 3$20K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.4M
Managementcol C$311K
Fundraisingcol D$507K
Owns and owesPt X
$736K
net assets · Ln 32
Cash and savingsLn 1–2$364K
Total assetsLn 16$1.0M
LiabilitiesLn 26$265K
PeoplePt VI, VII
12
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Fundraising eventsLn 1c$0
Investment incomeLn 3$20K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$427
SavingsLn 2$363K
Cash and savings togetherLn 1–2$364K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$278K
Total assetsLn 16$1.0M
LiabilitiesLn 26$265K
Net assetsLn 32$736K
OperationsPt I, VI
EmployeesI 512
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$900K$364K
Land, buildings, equipmentLn 10c$55K$37K
Total assetsLn 16$1.3M$1.0M
LiabilitiesLn 26$402K$265K
Net assetsLn 32$872K$736K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$276K$164K$42K$70K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$1.2M$714K$184K$305K
Pension plan contributionsLn 8$26K$15K$4K$7K
Other employee benefitsLn 9$191K$113K$29K$48K
Payroll taxesLn 10$126K$75K$19K$32K
Legal feesLn 11b$1K$1K$196$130
Accounting feesLn 11c$28K$21K$4K$3K
Lobbying feesLn 11d$15K$15K$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$133K$106K$10K$18K
Advertising and promotionLn 12$50K$50K$126$84
Office expensesLn 13$4K$3K$471$1K
Information technologyLn 14$22K$18K$1K$3K
OccupancyLn 16$77K$58K$12K$8K
TravelLn 17$26K$21K$2K$2K
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$174$92$22$60
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$18K$13K$3K$2K
InsuranceLn 23$2K$1K$315$851
Other expenses (24a–d)Ln 24$22K$14K$8K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$2.2M$1.4M$311K$507K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.1M$2.2M−$136K$736K 990 PDF
FY2023 $1.8M$2.2M−$333K$872K 990 PDF
FY2022 $2.2M$1.4M$723K$1.2M 990 PDF
FY2021 $1.4M$1.4M−$14K$278K 990 PDF
FY2020 $594K$1.5M−$893K$292K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $2,083,527 across 6 lines filed
VIII-1c Fundraising events$0
VIII-1f All other contributions, gifts and grants$2,065,089
VIII-1h Total contributions, gifts and grants$2,065,089
VIII-3 Investment incomeExcluded from tax $19,896$19,896
VIII-8 Net income from fundraising eventsExcluded from tax −$1,458−$1,458
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $18,438$2,083,527
Part IX · Statement of functional expenses $2,219,428 across 29 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $163,833 · Management $42,226 · Fundraising $69,995$276,054
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $713,842 · Management $183,991 · Fundraising $304,976$1,202,809
IX-8 Pension plan contributionsPrograms $15,323 · Management $3,950 · Fundraising $6,546$25,819
IX-9 Other employee benefitsPrograms $113,421 · Management $29,234 · Fundraising $48,457$191,112
IX-10 Payroll taxesPrograms $74,652 · Management $19,241 · Fundraising $31,893$125,786
IX-11b Legal feesPrograms $1,024 · Management $196 · Fundraising $130$1,350
IX-11c Accounting feesPrograms $21,027 · Management $4,018 · Fundraising $2,680$27,725
IX-11d Lobbying feesPrograms $15,000 · Management $0 · Fundraising $0$15,000
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $105,720 · Management $9,782 · Fundraising $17,674$133,176
IX-12 Advertising and promotionPrograms $49,863 · Management $126 · Fundraising $84$50,073
IX-13 Office expensesPrograms $2,764 · Management $471 · Fundraising $1,232$4,467
IX-14 Information technologyPrograms $17,854 · Management $1,212 · Fundraising $2,571$21,637
IX-16 OccupancyPrograms $57,585 · Management $11,517 · Fundraising $7,678$76,780
IX-17 TravelPrograms $20,779 · Management $2,452 · Fundraising $2,366$25,597
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $92 · Management $22 · Fundraising $60$174
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $13,360 · Management $2,672 · Fundraising $1,781$17,813
IX-23 InsurancePrograms $1,322 · Management $315 · Fundraising $851$2,488
IX-24 Other expenses (24a–d)Programs $14,000 · Fundraising $7,568$21,568
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $1,401,461 · Management $311,425 · Fundraising $506,542$2,219,428
Part X · Balance sheet $1,000,783 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $196,570$427
X-2 Savings and temporary cash investmentsStart of year $703,306$363,106
X-3 Pledges and grants receivableStart of year $2,500$307,500
X-4 Accounts receivableStart of year $402$328
X-9 Prepaid expenses and deferred chargesStart of year $21,024$13,734
X-10c Land, buildings and equipment, netStart of year $55,069$37,257
X-15 Other assetsStart of year $294,435$278,431
X-16 Total assetsStart of year $1,273,306$1,000,783
X-17 Accounts payable and accrued expensesStart of year $101,852$30,293
X-25 Other liabilitiesStart of year $299,783$234,720
X-26 Total liabilitiesStart of year $401,635$265,013
X-27 Net assets without donor restrictionsStart of year $48,671$364,020
X-28 Net assets with donor restrictionsStart of year $823,000$371,750
X-32 Total net assets or fund balancesStart of year $871,671$735,770
X-33 Total liabilities and net assetsStart of year $1,273,306$1,000,783
Part XI · Reconciliation of net assets $735,770 net assets at year end
XI-1 Total revenue$2,083,527
XI-2 Total expenses$2,219,428
XI-3 Revenue less expenses−$135,901
XI-4 Net assets at start of year$871,671
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$735,770

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.