2023-10-31T11:01:36-05:00 2022-12-31 571157523 APRIO LLP 2002 SUMMIT BOULEVARD SUITE 120 ATLANTA GA 30319 990 2022-01-01 237042029 YOUNG AMERICA'S FOUNDATION YOUN 7033189608 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 PAUL MATTHEWS CHIEF FINANCIAL OFFICER 7033189608 2023-10-26 1 PAUL MATTHEWS 999009999 0 STACY CULLEN P00974308 4048929651 2023-10-26 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT WALKER 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 32298015 0 X HTTPS://WWW.YAF.ORG/ X 1969 TN PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. 9 8 68 16000 0 0 36575047 27004119 438311 596250 2280876 1077616 151459 137027 39445693 28815012 164900 148718 0 0 6972884 7841380 0 0 1690669 20729872 25135115 27867656 33125213 11578037 -4310201 108030545 99126798 4249959 9775900 103780586 89350898 X PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. 0 0 21668006 559754 CONFERENCE/LECTURE PROGRAMS: FOUNDATION PROGRAMS INCLUDE LECTURES ON COLLEGE CAMPUSES, CONFERENCES THROUGHOUT THE NATION, YOUNG AMERICANS FOR FREEDOM CHAPTERS, EDUCATIONAL TRAINING SEMINARS AND MATERIALS INCLUDING HUNDREDS OF THOUSANDS OF U.S. CONSTITUTIONS, AND INTERNSHIPS. THESE PROGRAMS REACH THOUSANDS OF STUDENTS AND MILLIONS MORE NATIONWIDE WHEN THEY ARE ON CSPAN AND ONLINE. YAF IS LEADING THE CHARGE TO ADVANCE THE FREEDOM OF SPEECH IN AMERICA'S SCHOOLS. THROUGH PUBLIC RECORDS REQUESTS AND ACTIVE LITIGATION, YAF IS RESTORING STUDENTS' FIRST AMENDMENT FREEDOMS NATIONWIDE. 5627250 PUBLIC INFORMATION/EDUCATION: THE FOUNDATION PROVIDES EDUCATIONAL AND INFORMATIONAL MATERIALS TO HUNDREDS OF THOUSANDS OF AMERICANS INTERESTED IN ADVANCING FREEDOM AND SPREADING PROSPERITY. THE FOUNDATION'S MEDIA AND COMMUNICATIONS ACTIVITIES, INCLUDING ITS WEBSITE, NEWSLETTERS, AND MAILINGS TO THE TARGET AUDIENCE GARNERS BROADBASED, GRASSROOTS SUPPORT AND PARTICIPATION FOR THE FOUNDATION'S MISSION AND THE MANY PROGRAMS CONDUCTED THROUGHOUT THE YEAR. 36496 THE REAGAN RANCH PROGRAM IS DEVOTED TO PRESERVING AND PROTECTING PRESIDENT REAGAN'S WESTERN WHITE HOUSE, RANCHO DEL CIELO, AND EDUCATING YOUNG PEOPLE ON THE LESSONS OF HIS PRESIDENCY AT THE RANCH AND IN THE REAGAN RANCH CENTER IN SANTA BARBARA,CA. IN ADDITION TO EXPENSES REPORTED ABOVE, THE FOUNDATION ALSO MADE CAPITAL INVESTMENTS OF $95,473 INTO FOUNDATION PROPERTIES. THE FOUNDATION DISTRIBUTED OVER ONE MILLION REAGAN RANCH CALENDARS THROUGH ITS COMMUNICATION PROGRAM. 148718 NATIONAL JOURNALISM CENTER 148718 27295256 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 194 0 68 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 AK CA FL GA HI KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI TN VA WV WA X X PAUL MATTHEWS 7033189608 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 SCOTT WALKER BOARD PRESIDENT; YAF PRESIDENT 60.00 X X 800000 0 17720 RONALD PEARSON BOARD VICE PRESIDENT 8.00 X 0 0 0 FRANK DONATELLI BOARD SECRETARY & TREASURER 4.00 X 0 0 0 KIMBERLY BEGG BOARD MEMBER 4.00 X 0 0 0 T KENNETH CRIBB JR BOARD MEMBER 7.00 X 0 0 0 WYNTON C HALL BOARD MEMBER 2.00 X 0 0 0 NICOLE HOPLIN BOARD MEMBER 4.00 X 0 0 0 KATE OBENSHAINKEELER BOARD MEMBER 2.00 X 0 0 0 PETER SCHWEIZER BOARD MEMBER 4.00 X 0 0 0 ANDREW COFFIN VICEPRESIDENT & DIRECTOR OF THE REA 50.00 X 472396 0 26037 JASON BARBOUR DIRECTOR OF DEVELOPMENT 50.00 X 342733 0 26037 VICTOR BERNSON VICE PRESIDENT/CHIEF COUNCIL 50.00 X 326928 0 9784 PATRICK COYLE VICE PRESIDENT/EXECUTIVE DIRECTOR YO 50.00 X 270122 0 17720 JESSICA JENSEN VICE PRESIDENT & CHIEF OF STAFF 50.00 X 228462 0 26037 PAUL MATTHEWS CHIEF FINANCIAL OFFICER (CFO) 50.00 X 224308 0 25700 RAJESHWARAN KANNAPPAN VICE PRESIDENT/DIRECTOR FOR THE CENT 50.00 X 165115 0 9390 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 40.00 X 405424 0 26037 BRENT KILPPER ASSOCIATE DIRECTOR, REAGAN RANCH 40.00 X 166154 0 25743 DANIELLE LEE DEPUTY DIRECTOR OF COMMUNICATIONS 40.00 X 160109 0 25727 CHRIS MIRANDA DIRECTOR OF MARKETING 40.00 X 151238 0 9332 3712989 0 245264 12 0 1 0 ABBSON LLC 33 WEST 60TH STREET 2ND FLOOR NEW YORK NY 10023 LIVESTREAMING OF EVENTS; SOCIAL MEDIA 2108946 CREATIVE DIRECT RESPONSE PO BOX 828 LANHAM MD 20706 DIRECT MAIL 408000 DAILY WIRE LLC 1831 12TH AVE SOUTH SUITE 460 NASHVILLE TN 37203 SPEECHES 389000 HOOSIER HEARTLAND LLC 50 S MERIDIAN STREET SUITE 700 INDIANAPOLIS IN 46204 SPEECHES 295000 ALIGNED TECHNOLOGY SOLUTIONS 1602 BELLE VIEW BLVD ALEXANDRIA VA 22307 IT CONSULTING 179484 7 27004119 23515 27004119 SPEAKER INCOME 541900 288510 288510 CONFERENCE INCOME 541900 271244 271244 PUBLICATION SALES 541900 36496 36496 596250 882354 882354 52498 52498 73927 0 73927 73927 73927 3678265 3483003 195262 195262 195262 MISCELLANEOUS INCOME 900099 10602 10602 10602 28815012 596250 0 1214643 X 148718 148718 2988490 2550704 305206 132580 4011871 3424169 409721 177981 427130 364412 43744 18974 413889 350971 44388 18530 223995 57351 165285 1359 59467 15226 43880 361 101348 101348 3379632 2453846 453951 471835 1249652 1238745 10907 4262307 3184585 381168 696554 2902177 2836453 65724 3065747 2548603 422797 94347 1858484 1719173 139311 171389 163380 8009 1752335 1523165 178832 50338 252070 252070 MEALS 2329466 2220071 109395 HONORARIA 1647982 1644482 3500 EQUIPMENT & MAINTENANCE 556333 351137 205196 BOOKS, SUBSCRIPTIONS AN 356222 301530 54417 275 966509 198535 740439 27535 33125213 27295256 4139288 1690669 X 5116761 3923722 0 1193039 5848191 2332558 10573186 9568990 9661209 7408773 631178 1099738 645289 676791 44607529 19098362 26261972 25509167 50170124 43589293 4239396 8941488 108030545 99126798 1292576 2083491 27330 27330 2930053 7665079 4249959 9775900 X 50456987 42586840 53323599 46764058 103780586 89350898 108030545 99126798 X -4310201 -9023441 -1096046 X X 0 1 X 1 0 X 24935943 27924988 26535485 36575047 27004119 142975582 24935943 27924988 26535485 36575047 27004119 142975582 142975582 898038 886801 855668 1072344 1008779 4721630 4180 749 23396 1426 10602 40353 147737565 2563132 0.96780 0.91920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 4,180. 2019 AMOUNT: $ 749. 2020 AMOUNT: $ 23,396. 2021 AMOUNT: $ 1,426. 2022 AMOUNT: $ 10,602. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 33125213 33125213 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 10665 10665 250000 250000 250000 250000 1000000 1500000 2286151 X X X X X EDUCATIONAL OUTREACH 0 31276160 3148945 -5331495 1561313 27532297 27256391 763504 4618851 1362586 31276160 23734952 1247701 3517931 1244193 27256391 20879831 3894773 1039652 23734952 22019196 1099424 -1239098 999691 20879831 0.00000 1.00000 0.00000 0 0 12435322 12435322 22598926 13450538 9148388 2719544 1786213 933331 6118854 3861611 2257243 734883 734883 25509167 COLLECTIONS 2286151 OTHER ASSETS 1601966 RIGHT OF USE ASSETS - OPERATING LEASES 5053371 8941488 GIFT ANNUITIES PAYABLE 934458 DEFERRED COMPENSATION PLANS 266666 LEASE LIABILITIES 6463955 7665079 X 18617692 -9023441 23515 -1096046 -10095972 28713664 101348 101348 28815012 33047380 23515 23515 33023865 101348 101348 33125213 PART III, LINE 4: HISTORIC REAGAN RANCH ARTIFACTS EDUCATE STUDENTS AND THE PUBLIC ON THE LIFE AND PRINCIPLES OF PRESIDENT REAGAN. PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE FOUNDATION'S PROGRAM ACTIVITIES INCLUDING THE REAGAN RANCH, NATIONAL JOURNALISM CENTER, NATIONAL CONSERVATIVE STUDENT PROGRAMS AND SEMINARS IN ACCORDANCE WITH THE INTENTIONS OF THE SUPPORTERS MAKING CONTRIBUTIONS TO THE ENDOWMENTS. PART X, LINE 2: THE FOUNDATION EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, THE FOUNDATION RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM 2019 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -710,305. INVESTMENT INCOME INCLUDED IN CHANGE IN VALUE OF ANNUITIES -385,741. X X X X 1 CDR FUNDRAISING GROUP 4200 PARLIAMENT PLACE SUITE 300 LANHAM MD 20706 MARKETING CONSULTING 0 2361484 408000 1953484 HSP DIRECT 20130 LAKEVIEW CTR ASHBURN VA 20147 MARKETING CONSULTING 0 229567 116400 113167 2591051 524400 2066651 AL AK AR AZ CA CO CT DE FL HI GA ID IN IA KS KY LA MD ME MA MI MN MS MO MT NE NH NJ NM NY NC ND NV OH OK OR PA RI SC SD TN TX UT VA WA WV WI WY VT SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE FOUNDATION PAYS EACH ENTITY LISTED FOR MARKETING CONSULTING SERVICES PERFORMED IN ACCORDANCE WITH AGREEMENTS. OTHER EXPENSES SUCH AS PRINTING, PAPER, ENVELOPES, POSTAGE, ETC, ARE INCURRED AND GENERALLY BILLED TO THE FOUNDATION DIRECTLY BY THE VARIOUS VENDORS. FOR ANY AMOUNTS THAT ARE NOT DISTINGUISHED BETWEEN FEES FOR SERVICES AND PAYMENT OF EXPENSES, THE AMOUNT REPORTED IN COLUMN (V) REFLECTS THE GROSS AMOUNT PAID TO THE FUNDRAISER. 1 INTERN SPONSORSHIPS 19 61618 NJC SCHOLARSHIPS 23 87100 PART I, LINE 2: THE PROGRAM ASSOCIATED WITH THE INTERNSHIPS IS CONDUCTED IN THE UNITED STATES AND THESE ACTIVITIES ARE MONITORED BY FOUNDATION STAFF. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 SCOTT WALKER BOARD PRESIDENT; YAF PRESIDENT 750000 0 50000 0 0 0 0 0 17720 0 817720 0 0 0 ANDREW COFFIN VICEPRESIDENT & DIRECTOR OF THE REA 454900 0 17496 0 0 0 0 0 26037 0 498433 0 0 0 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 390408 0 15016 0 0 0 0 0 26037 0 431461 0 0 0 JASON BARBOUR DIRECTOR OF DEVELOPMENT 330039 0 12694 0 0 0 0 0 26037 0 368770 0 0 0 VICTOR BERNSON VICE PRESIDENT/CHIEF COUNCIL 314820 0 12108 0 0 0 0 0 9784 0 336712 0 0 0 PATRICK COYLE VICE PRESIDENT/EXECUTIVE DIRECTOR YO 260117 0 10005 0 0 0 0 0 17720 0 287842 0 0 0 JESSICA JENSEN VICE PRESIDENT & CHIEF OF STAFF 220000 0 8462 0 0 0 0 0 26037 0 254499 0 0 0 PAUL MATTHEWS CHIEF FINANCIAL OFFICER (CFO) 216000 0 8308 0 0 0 0 0 25700 0 250008 0 0 0 BRENT KILPPER ASSOCIATE DIRECTOR, REAGAN RANCH 160000 0 6154 0 0 0 0 0 25743 0 191897 0 0 0 DANIELLE LEE DEPUTY DIRECTOR OF COMMUNICATIONS 154179 0 5930 0 0 0 0 0 25727 0 185836 0 0 0 RAJESHWARAN KANNAPPAN VICE PRESIDENT/DIRECTOR FOR THE CENT 159000 0 6115 0 0 0 0 0 9390 0 174505 0 0 0 CHRIS MIRANDA DIRECTOR OF MARKETING 145637 0 5601 0 0 0 0 0 9332 0 160570 0 0 0 PART I, LINE 4B THE ORGANIZATION HAS A 457(F) PLAN FOR SCOTT WALKER. DURING THE TAX YEAR NO ADDITIONAL FUNDING WAS CONTIBUTED TO THE PLAN. X CABIN FOR YAF CRUISE 1 18566 FMV X FIRE PROTECTION SUPPLIES 1 2807 FMV X POSTAGE STAMPS 1 125 FMV X BOOK 1 17 FMV 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990 BASED ON INFORMATION PROVIDED BY YOUNG AMERICA'S FOUNDATION'S FINANCE DEPARTMENT. AFTER PREPARATION A THOROUGH REVIEW IS PERFORMED INTERNALLY BY THE FOUNDATION'S GENERAL COUNSEL, CHIEF FINANCIAL OFFICER, AND EXTERNALLY BY OUTSIDE LEGAL COUNSEL TO THE FOUNDATION. COPIES OF THE PREPARED FORM ARE ALSO DISTRIBUTED TO THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION CONDUCTS REVIEWS AS NECESSARY PURSUANT TO ITS CONFLICT OF INTEREST POLICY WHICH PERTAINS TO BOTH EMPLOYEES AND DIRECTORS. FURTHERMORE, DIRECTORS ARE RECUSED FROM ANY DISCUSSION AND VOTES ON ALL MATTERS ON WHICH THEY HAVE A POTENTIAL OR ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS COMPENSATION COMMITTEE, WHICH IS MADE UP OF AT LEAST THREE INDEPENDENT DIRECTORS. THESE DIRECTORS DO NOT HAVE A CONFLICT OF INTEREST AS COMPENSATION COMMITTEE MEMBERS. THE COMMITTEE REVIEWS COMPARABLE PAY SCALES FOR CEOS OF NUMEROUS OTHER MAJOR COMPARABLE NONPROFIT ORGANIZATIONS. THIS INFORMATION IS OBTAINED FROM FORM 990'S FOR THE RESPECTIVE ORGANIZATIONS VIA GUIDESTAR AND SALARIES AS REPORTED IN PUBLIC INFORMATION ON OTHER WEBSITES. THE COMMITTEE ALSO CONSIDERS THE PRESIDENT'S EXCLUSIVE AND FULLTIME COMMITMENT TO YOUNG AMERICA'S FOUNDATION. THE PRESIDENT REVIEWS EMPLOYEE PERFORMANCE AND EXPERIENCE IN SETTING THE COMPENSATION FOR THE REMAINDER OF THE FOUNDATION'S STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE. THE FOUNDATION DOES NOT GENERALLY MAKE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OUTSOURCING AND CONSULTING: PROGRAM SERVICE EXPENSES 2,453,846. MANAGEMENT AND GENERAL EXPENSES 453,951. FUNDRAISING EXPENSES 471,835. TOTAL EXPENSES 3,379,632. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -710,305. INVESTMENT INCOME INCLUDED IN CHANGE IN VALUE OF ANNUITIES -385,741. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.