2024-11-11T14:05:43-06:00 2023-12-31 760488832 MCCONNELL & JONES LLP 6114 FAYETTEVILLE RD SUITE 100 DURHAM NC 27713 990 2023-01-01 861545903 AMERICAN CORNERSTONE INSTITUTE INC AMER 2023499634 50F STREET NW SUITE 530 WASHINGTON DC 20001 ANDREW HUGHES CEO 2023499634 2024-11-11 1 1 KENNETH D GIBBS P00238164 9195440555 2024-11-11 2023 2024-10-15 13:58:12Z ANDREW HUGHES 300 INDEPENDENCE AVE SE WASHINGTON DC 20003 11253909 0 X HTTPS://AMERICANCORNERSTONE.ORG/ X 2021 DC THE ORGANIZATION DEVELOPS AND DISTRIBUTES EDUCATIONAL PROGRAMS AND MATERIALS PROMOTING CONSERVATIVE COMMONSENSE SOLUTIONS TO THE ISSUES FACING OUR SOCIETY. 9 5 10 0 0 0 8627693 11253909 0 0 9 0 -115330 0 8512372 11253909 0 0 0 0 1169885 1573123 0 0 2793994 7786009 9675954 8955894 11249077 -443522 4832 2414173 2337747 595443 514185 1818730 1823562 THE ORGANIZATION DEVELOPS AND DISTRIBUTES POLICY, SOLUTION AND EDUCATIONAL PROGRAMS AND MATERIALS (INCLUDING BOOKS) PROMOTING CONSERVATIVE COMMONSENSE SOLUTIONS TO THE ISSUES FACING OUR SOCIETY. 0 0 7285106 THE DEVELOPMENT AND DISTRIBUTION OF CHILDREN'S EDUCATIONAL PROGRAMS WHICH INCLUDES BOOKS, CARTOONS AND WEB-BASED LEARNING MATERIALS. THE INSTITUTE IS ALSO DEVELOPING HIGHER-LEVEL EDUCATIONAL MATERIALS TO TEACH STUDENTS ABOUT THE EXECUTIVE BRANCH OF GOVERNMENT. IN ADDITION, THE INSTITUTE DEVELOPS AND DISTRIBUTES EDUCATIONAL VIDEO AND PODCAST MATERIALS AND OP-EDS. 7285106 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 9 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X WITHUM SMITH BROWN 3012726076 332 PENNSYLVANIA AVE SE WASHINGTON DC 20003 DR BEN CARSON CHAIR 40.00 X X 381818 0 0 LACENA CARSON BOARD MEMBER 1.00 X 0 0 0 ANDREW HUGHES CEO 40.00 X X 289700 0 2769 IRVING DENNIS CFO 40.00 X 224800 0 0 JAMES DEMINT BOARD MEMBER 1.00 X 0 0 0 SCOTT TURNER BOARD MEMBER 1.00 X 0 0 0 BRIAN JACK BOARD MEMBER 1.00 X 0 0 0 KENT HANCE BOARD MEMBER 1.00 X 0 0 0 ROBERT UNANUE BOARD MEMBER 1.00 X 0 0 0 MICHAEL B WILLIAMS SECRETARY 30.00 X 164917 0 0 DREW MCCALL COO 40.00 X 258000 0 2539 MICHAEL BURLEY CDO 40.00 X 268000 0 17999 MARIE EVELYN LIM EMPLOYEE 40.00 X 171923 0 8112 1759158 0 31419 7 0 1 0 NEXT AFTER LLC 5810 TENNYSON PARKWAY SUITE 102 PLANO TX 75024 PROFESSIONAL SERVICES 1038538 KAEL DIRECT LLC 5803 CLERMONT DRIVE ALEXANDRIA VA 22310 PROFESSIONAL SERVICES 716391 3DBOB PRODUCTIONS 20555 DEVONSHIRE ST 250 CHATSWORTH CA 91311 PROFESSIONAL SERVICES 442824 AMERICAN BUSINESS COLLABORATIVE LLC 9690 DEERECO ROAD SUITE 650 TIMONIUM MD 21093 PROFESSIONAL SERVICES 381818 TMA DIRECT 1900 RESTON METRO PLAZA SUITE 600 RESTON VA 20190 PROFESSIONAL SERVICES 262134 11 11253909 11253909 11253909 0 0 0 X 987623 690636 159797 137190 585500 409850 94734 80916 164810 164810 3682637 3014099 246514 422024 103290 54627 5067 43596 138126 138126 233314 15024 1438 216852 ADVOCACY DEVELOPMENT AN 3116637 1869982 1246655 PRODUCT DEVELOPMENT 912061 912061 MEALS AND ENTERTAINMENT 454482 306472 103010 45000 DIGITAL FUNDRAISING EXP 436717 436717 433880 12355 256481 165044 11249077 7285106 1169977 2793994 2078627 1032195 1060948 9015 6812 2725 5450 4087 330096 231502 2414173 2337747 260680 277118 334763 237067 595443 514185 X 1818730 1823562 1818730 1823562 2414173 2337747 4832 0 X 0 1 X 1 0 X 5386033 8627693 11253909 25267635 5386033 8627693 11253909 25267635 3378588 21889047 9 9 25267644 0.86630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6812 2725 4087 4087 OTHER ASSETS 26004 RIGHT OF USE ASSET 205498 231502 LEASE LIABILITIES 237067 237067 X 11253909 0 11253909 0 11253909 11249077 0 11249077 0 11249077 PART X, LINE 2: THE INSTITUTE APPLIES THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC TOPIC 740 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES, AND TRANSITION. THE INSTITUTE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 DR BEN CARSON CHAIR 381818 0 0 0 0 0 0 0 0 0 381818 0 0 0 ANDREW HUGHES CEO 240000 0 49700 0 0 0 2769 0 0 0 292469 0 0 0 MICHAEL BURLEY CDO 220000 0 48000 0 0 0 2539 0 15460 0 285999 0 0 0 DREW MCCALL COO 220000 0 38000 0 0 0 2539 0 0 0 260539 0 0 0 IRVING DENNIS CFO 224800 0 0 0 0 0 0 0 0 0 224800 0 0 0 MARIE EVELYN LIM EMPLOYEE 156923 0 15000 0 0 0 2354 0 5758 0 180035 0 0 0 MICHAEL B WILLIAMS SECRETARY 164917 0 0 0 0 0 0 0 0 0 164917 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DR. BEN CARSON AND LACENA CARSON ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT. IT IS DISTRIBUTED TO ALL OFFICERS AND THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY AND ALL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AFTER REVIEWING COMPENSATION PROVIDED BY SIMILAR ORGANIZATIONS IN THE RELEVANT GEOGRAPHIC AREA AND TAKING INTO ACCOUNT BUDGET AND PERFORMANCE METRICS. COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, CONSISTENT WITH IRS REQUIREMENTS. FORM 990, PART IX, LINE 11G THIRD PARTY CONTRACTING: PROGRAM SERVICE EXPENSES 1,990,126. MANAGEMENT AND GENERAL EXPENSES 10,108. FUNDRAISING EXPENSES 221,125. TOTAL EXPENSES 2,221,359. CONTRACTED PERSONNEL: PROGRAM SERVICE EXPENSES 1,023,973. MANAGEMENT AND GENERAL EXPENSES 236,406. FUNDRAISING EXPENSES 200,899. TOTAL EXPENSES 1,461,278.