2024-11-14T11:29:26-06:00 2023-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2023-01-01 300126510 Center For American Progress % DEANNA NESBURG CENT 2026821611 1333 H Street NW Suite 100E Washington DC 20005 DEANNA NESBURG TREASURER 2026821611 2024-11-13 true true Marc Berger P01871563 7038930600 2024-11-13 2023 2024-10-15 13:58:12Z DEANNA NESBURG 1333 H Street NW100E Washington DC 20005 46089112 false X www.americanprogress.org X 2002 DC SEE SCHEDULE O 8 7 382 8 0 0 39216487 44056434 123981 74604 474526 1370672 573684 587402 40388678 46089112 7098202 4668000 0 0 26564363 28375570 402652 707500 2803075 14154497 15237075 48219714 48988145 -7831036 -2899033 106372577 99256741 58721817 54505014 47650760 44751727 X THE CENTER FOR AMERICAN PROGRESS (CAP) IS AN INDEPENDENT NONPARTISAN POLICY INSTITUTE THAT IS DEDICATED TO IMPROVING THE LIVES OF ALL AMERICANS THROUGH BOLD, PROGRESSIVE IDEAS, AS WELL AS STRONG LEADERSHIP AND CONCERTED ACTION. - CONTINUED ON SCH. O false false 23870635 468000 74604 POLICY PROGRAMS: PUBLIC POLICY RESEARCH AND ANALYSIS WAS CONDUCTED ACROSS FIVE CROSS-CUTTING PRIORITIES: DEMOCRACY, ECONOMY, CLIMATE, RACIAL EQUITY & JUSTICE, AND HEALTH. THIS INCLUDED GENERATING AND PUBLISHING IDEAS AND POLICIES THAT INFORMED KEY LEGISLATION SUCH AS THE CHIPS AND SCIENCE ACT, THE INFLATION REDUCTION ACT, THE BIPARTISAN SAFER COMMUNITIES ACT, THE ELECTORAL COUNT ACT, AND THE RESPECT FOR MARRIAGE ACT. 8391448 0 0 COMMUNICATIONS: THE COMMUNICATIONS DEPARTMENT EDUCATED THE PUBLIC ON PROGRESSIVE POLICY SOLUTIONS, ADDRESSED TIMELY POLICY ISSUES THROUGH VARIOUS MEDIA CHANNELS AND EVENTS, AND SHAPED MESSAGING ACROSS THE ORGANIZATION'S CROSS-CUTTING PRIORITIES: DEMOCRACY, ECONOMY, RACIAL EQUITY AND JUSTICE, CLIMATE AND HEALTH. 5481727 4200000 0 OUTREACH AND ADVOCACY: Outreach and advocacy efforts disseminated policy solutions across CAP's cross-cutting priorities to educate policy makers, allied organizations, and the general public. This work included conducting message research, lifting up the personal stories of individual Americans, and producing digital content to help bolster the case for these policy solutions. Efforts also included work with a wide range of partner organizations to undertake joint campaign activity, including events, earned media, and digital communications. 2365878 0 0 EXECUTIVE OFFICE 2365878 0 0 40109688 true true false true false false false false false false true false false true true true true false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false true 82 0 true 382 true false false false false false false false false false false false false X 8 7 false false true false false false false true true false false true true true true true true true false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI X DEANNA NESBURG 2026821611 1333 H STREET NW SUITE 100E Washington DC 20005 X PATRICK GASPARD PRESIDENT, CEO & DIRECTOR 37.0 0.0 X X 392196 0 58794 DANIELLA LEGER EVP, COMMS & STRATEGY 37.0 0.0 X 221488 0 33185 AMANDA HOWE COO 34.0 0.0 X 207223 0 34096 LAUREN VICARY SR VP, PRODUCTION 39.0 0.0 X 203758 0 26272 TREVOR HIGGINS SVP, ENERGY & ENVIRONMENT 39.0 0.0 X 212050 0 12300 DEANNA NESBURG AS OF 0323 CFO & TREASURER 34.0 0.0 X 189726 0 23065 MARC JARSULIC SENIOR FELLOW, CHIEF ECONOMIST 40.0 0.0 X 200477 0 11634 GYPSY MOORE THRU 092623 SVP, GEN. COUNSEL & SECRETARY 34.0 0.0 X 143728 0 33086 ROZINA KIFLOMAS OF 092623 Deputy Gen. Counsel/Secretary 34.0 0.0 X 155355 0 16523 KEVIN TORUNO THRU 021023 CFO AND TREASURER 35.0 0.0 X 139837 0 6696 SENATOR TOM DASCHLE CHAIR AND DIRECTOR 1.0 0.0 X X 0 0 0 JULIAN CASTRO DIRECTOR 1.0 0.0 X 0 0 0 STEVE DAETZ DIRECTOR 1.0 0.0 X 0 0 0 ANDREW HAUPTMAN DIRECTOR 1.0 0.0 X 0 0 0 ERIC MINDICH THRU 081523 DIRECTOR 1.0 0.0 X 0 0 0 KRISTIN MUGFORD DIRECTOR 1.0 0.0 X 0 0 0 DONALD SUSSMAN DIRECTOR 1.0 0.0 X 0 0 0 HANSJORG WYSS DIRECTOR 1.0 0.0 X 0 0 0 2065838 0 255651 77 false true false ORR GROUP INC 3000 K STREET NW SUITE E280 WASHINGTON DC 20007 Development Services 988421 Rhodium Group LLC 5 Columbus Circle Suite 1801 NEW YORK NY 10019 Policy Consulting 700000 Addison Group 7076 SOLUTIONS CENTER CHICAGO IL 60677 Temporary Staffing 404777 Rachel O'Connor dba ROC Live Produc 83 Meserole Street 304 BROOKLYN NY 11206 Event Production 264832 Teal Media 2810 Ellicott Street NW WASHINGTON DC 20008 Digital Consulting 255488 23 44056434 11800 44056434 PROGRAM SERVICE INCOME 900099 74604 74604 74604 1370672 1370672 0 0 582804 582804 0 582804 582804 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900009 4598 4598 4598 46089112 74604 1958074 4668000 4668000 0 0 0 1159005 915614 185441 57950 0 21846347 17290890 3513346 1042111 1054119 832754 168659 52706 2756444 2177591 441031 137822 1559655 1232127 249545 77983 0 302149 238698 48344 15107 165243 130542 26439 8262 0 707500 707500 0 5981384 5292404 344441 344539 129664 81379 48285 152479 122628 22279 7572 967705 768887 151481 47337 0 3749612 2973250 606317 170045 584170 518687 14643 50840 0 609447 595511 10051 3885 0 0 1250515 987907 200082 62526 246487 194546 39628 12313 SUBSCRIPTIONS 779220 769273 5370 4577 PUBLIC OPINION ANALYSIS 319000 319000 0 0 48988145 40109688 6075382 2803075 728794 1350491 42166059 35198041 11138192 11700053 385393 485976 0 0 0 0 0 0 0 0 259413 1005441 16780400 5842637 12379805 10937763 86603 0 0 0 0 0 0 0 39228318 38578976 106372577 99256741 2669585 2835241 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56052232 51669773 58721817 54505014 X 26825565 23113082 20825195 21638645 47650760 44751727 106372577 99256741 -2899033 X false true X true false X 46527777 49970182 49152070 39216487 44056434 228922950 0 0 46527777 49970182 49152070 39216487 44056434 228922950 50425926 178497024 1151671 501337 1097754 1010436 1953476 5714674 0 6043 6164 0 4511 4598 21316 234658940 965374 0.76067 0.78499 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8955 62082 71037 48917108 48988145 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 138249 275580 188355 71037 673221 250000 250000 250000 250000 1000000 1500000 40351 42746 1076 8955 93128 11538232 2357139 9181093 1449310 1042787 406523 3792858 2442711 1350147 10937763 RIGHT OF USE ASSET 35204422 DUE FROM CAP ACTION 3374554 38578976 0 LEASE LIABILITY 51626679 TENANT DEPOSITS 43094 51669773 X 46089112 46089112 46089112 48988145 48988145 48988145 SCHEDULE D, PART X, LINE 2: CAP IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DESIGNATED BY THE INTERNAL REVENUE SERVICE AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(1) OF THE CODE. ALTHOUGH CAP IS EXEMPT FROM INCOME TAX, CAP IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES UNDER SECTION 512 OF THE IRC, AS WELL AS SUBJECT TO EXCISE TAX ON EXCESS LOBBYING EXPENSES. TOTAL UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023 WAS NOT MATERIAL TO THE FINANCIAL STATEMENTS. CAP files income tax returns in the U.S. federal jurisdiction. In accordance with FASB ASC 740 INCOME TAXES, CAP RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT a tax position will not be sustained upon examination and settlement with various taxing authorities. Liabilities for uncertain tax positions are measured based upon the largest amount of benefit that is greater than 50% likely of being realized upon settlement. With a few exceptions, CAP is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before fiscal year 2019. Management has evaluated CAP's tax positions and has concluded that CAP has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. X X X X true ORR GROUP INC 3000 K Street NW Suite E280 Washington DC 20007 DEVELOPMENT SERVICES false 187090 707500 -520410 187090 707500 -520410 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NY NC ND OH OK OR PA RI SC TN UT WA WV WI true CENTER FOR AMERICAN PROGRESS ACTION FUND 1333 H STREET NW WASHINGTON DC 20005 300192708 501(C)(4) 4200000 PUBLIC EDUCATION & ADVOCACY The Partnership Project Inc PO Box 65826 Washington DC 20035 522192070 501(c)(3) 250000 SUPPORT CHARITABLE Center for Earth Energy and Democracy 4513 34th Avenue S Minneapolis MN 55406 452580349 501(c)(3) 150000 SUPPORT CHARITABLE GreenLatinos 1919 14th St Ste 700 Boulder CO 80302 263386082 501(c)(3) 40000 SUPPORT CHARITABLE The CLEO Institute 2103 Coral Way 2nd Floor Miami FL 33145 273185735 501(c)(3) 23000 SUPPORT CHARITABLE 4 1 SCHEDULE I, PART I, LINE 2: CAP REQUIRES GRANTEE ORGANIZATIONS TO REPRESENT, WARRANT AND AGREE: THAT IT WILL USE GRANT FUNDS SOLELY FOR PURPOSES CONSISTENT WITH CAP'S TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THAT NO PORTION OF GRANT FUNDS WILL BE USED DIRECTLY OR INDIRECTLY TO EXPRESSLY OR IMPLICITLY SUPPORT OR OPPOSE ANY CANDIDATE SEEKING ELECTION TO PUBLIC OFFICE, OR PROVIDE A BENEFIT TO ANY POLITICAL PARTY OR CANDIDATE; THAT IT WILL ALLOW CAP'S STAFF OR REPRESENTATIVES TO CONDUCT EVALUATIONS AND AUDITS OF THE USE OF GRANT FUNDS, WHICH MAY INVOLVE VISITS TO OBSERVE, REVIEW AND DISCUSS ITS OPERATIONS, FINANCIAL RECORDS, AND OTHER MATERIALS CONNECTED WITH THE GRANTEE; AND THAT IT WILL SEND CAP FINAL FINANCIAL AND NARRATIVE REPORTS BY A DATE SPECIFIED IN THE ORIGINAL AWARD LETTER. CAP TYPICALLY REQUIRES DONEE ORGANIZATIONS TO PROVIDE NARRATIVE AND FINANCIAL REPORTS THAT: DESCRIBE HOW THE FUNDS WERE SPENT AND WHAT WAS ACCOMPLISHED; AND TO PROVIDE A REASONABLY DETAILED ACCOUNT OF THE ACTIVITIES CONDUCTED BY THE GRANTEE IN PERFORMANCE OF THE AGREED UPON WORK. X X X X true false false false false false false false false PATRICK GASPARD PRESIDENT, CEO & DIRECTOR 392196 0 0 0 0 0 35298 0 23496 0 450990 0 53009 0 DEANNA NESBURG AS OF 0323 CFO & TREASURER 189726 0 0 0 0 0 8842 0 14223 0 212791 0 0 0 ROZINA KIFLOMAS OF 092623 Deputy Gen. Counsel/Secretary 155355 0 0 0 0 0 7768 0 8755 0 171878 0 13322 0 GYPSY MOORE THRU 092623 SVP, GEN. COUNSEL & SECRETARY 143728 0 0 0 0 0 11498 0 21588 0 176814 0 0 0 TREVOR HIGGINS SVP, ENERGY & ENVIRONMENT 212050 0 0 0 0 0 10603 0 1697 0 224350 0 0 0 AMANDA HOWE COO 207223 0 0 0 0 0 16578 0 17518 0 241319 0 0 0 MARC JARSULIC SENIOR FELLOW, CHIEF ECONOMIST 200477 0 0 0 0 0 10024 0 1610 0 212111 0 0 0 DANIELLA LEGER EVP, COMMS & STRATEGY 221488 0 0 0 0 0 17719 0 15466 0 254673 0 30930 0 LAUREN VICARY SR VP, PRODUCTION 203758 0 0 0 0 0 16301 0 9971 0 230030 0 23137 0 SCHEDULE J, PART I, LINE 4a: Kevin Toruno, in his capacity as CFO and Treasurer, received a severance payment upon leaving the organization in February 2023. He received $112,343 in severance. FORM 990, PART I, LINE 1: NON-PARTISAN RESEARCH AND EDUCATION DEDICATED TO ADVANCING PROGRESSIVE POLICY IDEAS. CENTERED ON BUILDING AN ECONOMY FOR ALL, RESTORING SOCIAL TRUST IN DEMOCRACY, ADVANCING RACIAL EQUITY AND JUSTICE, TACKLING CLIMATE CHANGE AND ENVIRONMENTAL INJUSTICE, AND STRENGTHENING HEALTH. FORM 990, PART III, LINE 1: OUR AIM IS NOT JUST TO CHANGE THE CONVERSATION, BUT TO CHANGE THE COUNTRY. FORM 990, PART VI, SECTION A, LINE 4: In 2023, the Center for American Progress' Board of Directors voted to amend the bylaws, effective as of January 1, 2024, to extend the term length for directors from one year to three years and establish three staggered term classes. FORM 990, PART VI, SECTION B, LINE 11B: THE FINANCE DEPARTMENT WORKED DIRECTLY WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FEDERAL FORM 990 ON BEHALF OF CAP. THE FINANCE DEPARTMENT MANAGES THE PROCESS, WITH CLOSE COORDINATION WITH THE LEGAL DEPARTMENT. THE ACCOUNTING FIRM PROVIDED A DRAFT FEDERAL FORM 990, WHICH WAS THEN REVIEWED AND COMMENTED ON BY THE FINANCE DEPARTMENT, THE LEGAL DEPARTMENT AND THE CORPORATE OFFICERS. THE UPDATED DRAFT FEDERAL FORM 990 AND SUMMARY MATERIALS WERE THEN PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND CONSIDERATION ON BEHALF OF THE FULL BOARD OF DIRECTORS. THE AUDIT COMMITTEE WAS OFFERED THE OPPORTUNITY TO DISCUSS THE MATERIALS WITH CAP'S STAFF AND THE ACCOUNTING FIRM THAT PREPARED THE FEDERAL FORM 990. THE AUDIT COMMITTEE APPROVED THE DRAFT FEDERAL FORM, AND THE FULL BOARD OF DIRECTORS RECEIVED THE APPROVED VERSION OF THE FORM BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: CAP IS COMMITTED TO PREVENTING OUTSIDE FINANCIAL INTERESTS OF ITS BOARD MEMBERS, OFFICERS OR EMPLOYEES FROM INFLUENCING ITS ACTIVITIES. TO THAT END, IT HAS ADOPTED AND ENFORCES POLICIES TO PREVENT CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST, INCLUDING SEPARATE POLICIES GOVERNING (1) OFFICERS, DIRECTORS, AND KEY EMPLOYEES; AND (2) ALL EMPLOYEES. COMPLIANCE WITH POLICIES GOVERNING OFFICERS, DIRECTORS AND KEY EMPLOYEES. OFFICERS, DIRECTORS AND KEY EMPLOYEES (IF ANY) RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE ASKED TO REVIEW THE POLICY AND SIGN AN ACKNOWLEDGEMENT AFFIRMING RECEIPT, REVIEW AND AGREEMENT TO COMPLY WITH THE POLICY, AS WELL AS UNDERSTANDING THAT CAP IS A CHARITABLE ORGANIZATION. IN ADDITION, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE ASKED TO COMPLETE AN ANNUAL INDEPENDENCE QUESTIONNAIRE, WHICH SEEKS DISCLOSURE OF CERTAIN RELATIONSHIPS, ARRANGEMENTS AND TRANSACTIONS IN ORDER TO DETERMINE INDEPENDENCE AND THE EXISTENCE OF CONFLICTS OF INTEREST. THESE POLICIES DESCRIBE POTENTIAL CONFLICTS, PROVIDE MEANS FOR DISCLOSURE, AND PROVIDE PROCESSES FOR INVESTIGATING AND RESOLVING POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15: CAP is committed to paying no more than reasonable compensation and is currently in the process of revisiting its procedures for determining compensation and considering evolving best practices in the nonprofit sector. CAP's historical policy has been that the PRESIDENT SUBMITS HIS OR HER RECOMMENDATIONS FOR COMPENSATION OF NEWLY HIRED SENIOR MANAGERS AT CAP TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL WHEN, AMONG OTHER THINGS, THE RECOMMENDED SALARY EQUALS OR EXCEEDS AN INFLATION ADJUSTED THRESHOLD. FOR FELLOWS, THE BOARD OF DIRECTORS APPROVES A RANGE OF COMPENSATION, ADJUSTED ANNUALLY FOR INFLATION. SALARIES FOR HALFTIME AND FULLTIME FELLOWS AND FOR OTHER EMPLOYEES ARE PROPORTIONAL TO THIS PAY SCALE. THE PRESIDENT SUBMITS RECOMMENDATIONS FOR ANY FELLOW TO BE COMPENSATED OUTSIDE OF THIS RANGE. FORM 990, PART VI, SECTION C, LINE 19: CAP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CAP'S GOVERNING DOCUMENTS ARE INCLUDED IN ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3). CHANGES TO ITS GOVERNING DOCUMENTS ARE FILED WITH ITS ANNUAL FEDERAL FORM 990. BOTH FORMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CAP'S ANNUAL FEDERAL FORM 990 IS ALSO MADE AVAILABLE TO THE PUBLIC BY WAY OF THE ONLINE INFORMATION SERVICE, GUIDESTAR.ORG, AS WELL AS BY SOME OF THE STATES WHERE THE FEDERAL FORM 990 IS A REQUIRED SUBMISSION FOR REGISTRATION. CAP'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH GUIDESTAR.ORG AND UPON REQUEST. FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS TOTAL FEES:3986567 FORM 990 PART IX LINE 11G DESCRIPTION:FELLOWS & HONORARIA TOTAL FEES:1593965 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONSULTING TOTAL FEES:269924 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING & CONS TOTAL FEES:103707 FORM 990 PART IX LINE 11G DESCRIPTION:PHOTOGRAPHY & VIDEO TOTAL FEES:20361 FORM 990 PART IX LINE 11G DESCRIPTION:STIPENDS TOTAL FEES:6860