2022-09-28T16:04:00-05:00 2021-12-31 440160260 FORVIS LLP 1410 SPRING HILL ROAD SUITE 500 TYSONS VA 221023056 990 2021-01-01 237042029 YOUNG AMERICA'S FOUNDATION YOUN 7033189608 11480 COMMERCE PARK DR 600 RESTON VA 201911556 PAUL MATTHEWS CHIEF FINANCIAL OFFICER 7033189608 2022-09-28 1 PAUL MATTHEWS XXX-XX-XXXX AMY BIBBY P00445891 7039700400 2022-09-28 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SCOTT WALKER 11480 COMMERCE PARK DR 600 RESTON VA 201911556 41056223 0 X 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 60 16000 0 0 26535485 36575047 123797 438311 1162180 2280876 169734 151459 27991196 39445693 113363 164900 0 0 6570223 6972884 801791 0 1820350 13284362 20729872 20769739 27867656 7221457 11578037 92753654 108030545 5467882 4249959 87285772 103780586 X PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. 0 0 16191362 391226 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 C-SPAN 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. 6347596 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 BROAD-BASED, GRASSROOTS SUPPORT AND PARTICIPATION FOR THE FOUNDATION'S MISSION AND THE MANY PROGRAMS CONDUCTED THROUGHOUT THE YEAR. 47085 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. 164900 NATIONAL JOURNALISM CENTER 164900 22538958 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 166 0 1 60 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 AL AK AR CA CT FL IL KS KY MD MA ME MI MS NJ NY NC OH OK OR PA RI SC TN VA WA WV WI X X PAUL MATTHEWS 7033189608 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 WALKER SCOTT BOARD PRESIDENT; YAF PRESIDENT 60.00 X X 732992 0 66365 PEARSON RONALD BOARD VICE-PRESIDENT 8.00 X 0 0 0 DONATELLI FRANK BOARD SECRETARY & TREASURER 4.00 X 0 0 0 BEGG KIMBERLY BOARD MEMBER 4.00 X 0 0 0 CRIBB JR T KENNETH BOARD MEMBER 2.00 X 0 0 0 HALL WYNTON C BOARD MEMBER 2.00 X 0 0 0 HOPLIN NICOLE BOARD MEMBER 4.00 X 0 0 0 OBENSHAIN-KEELER KATE BOARD MEMBER 2.00 X 0 0 0 SCHWEIZER PETER BOARD MEMBER 4.00 X 0 0 0 ROBINSON RON PRESIDENT/DIRECTOR THRU JANUARY 60.00 X X 965878 0 0 BARBOUR JASON VICE PRESIDENT/DIRECTOR OF DEVELOPMENT 50.00 X 320949 0 24209 BERNSON VICTOR VICE PRESIDENT/CHIEF COUNCIL 50.00 X 302209 0 7541 COFFIN ANDREW VICE-PRESIDENT & DIRECTOR OF THE REAGAN RANCH 50.00 X 432029 0 24216 COYLE PATRICK VICE PRESIDENT/EXECUTIVE DIRECTOR YOUNG AMERICANS 50.00 X 245837 0 24129 JENSEN JESSICA VICE PRESIDENT & CHIEF OF STAFF 50.00 X 198879 0 24209 KANNAPPAN RAJESHWARAN VICE PRESIDENT/DIRECTOR FOR THE CENTER OF ENTREPRE 50.00 X 144148 0 8681 MATTHEWS PAUL CHIEF FINANCIAL OFFICER (CFO) 50.00 X 165385 0 16882 ANZALONE DARLA DIRECTOR OF COMMUNICATIONS 40.00 X 379654 0 24216 KILPPER BRENT ASSOCIATE DIRECTOR, REAGAN RANCH 40.00 X 158731 0 24209 LEE DANIELLE DEPUTY DIRECTOR OF COMMUNICATIONS 40.00 X 150968 0 24209 MAIRELLA STEVEN DEPUTY CHIEF COUNCIL 50.00 X 177846 0 917 CERAME CHERYL DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 105283 0 8128 MIRANDA CHRIS DIRECTOR OF MARKETING 40.00 X 142949 0 8128 PRIMROSE PAMELA SENIOR ACCOUNTANT 40.00 X 133219 0 0 ROBINSON THOMAS DEPUTY DIRECTOR OF DEVELOPMENT 40.00 X 115433 0 8128 4872389 0 294167 17 0 1 0 ABBSON LLC 131 WEST SENECA ST 123 MANLIUS MANLIUS NY 13104 LIVE-STREAMING OF EVENTS; SOCIAL MEDIA C 1414580 HOOSIER HEARTLAND LLC 50 S MERIDIAN STREET SUITE 700 INDIANAPOLIS IN 46204 SPEECHES 325000 DAILY WIRE LLC 1831 12TH AVE SOUTH SUITE 460 NASHVILLE TN 37203 SPEECHES 251767 IMAGE DIRECT 200 MONROE AVE BUILDING 4 FREDERICK MD 21701 DIRECT MAIL 172035 ALIGNED TECHNOLOGY SOLUTIONS 1602 BELLE VIEW BLVD ALEXANDRIA ALEXANDRIA VA 22307 IT CONSULTING 142334 5 36575047 80000 36575047 CONFERENCE INCOME 541900 248920 248920 SPEAKER INCOME 541900 142306 142306 PUBLICATION SALES 541900 47085 47085 438311 922311 922311 62012 62012 88021 0 88021 88021 88021 2969095 1610530 1358565 1358565 1358565 OTHER INCOME 900099 1426 1426 1426 39445693 438311 0 2432335 X 164900 164900 4375504 3584175 429116 362213 2224651 1962297 262354 16710 14089 1852 769 356019 301892 37961 16166 62550 42412 20070 68 57932 39281 18588 63 105042 105042 4030489 3180873 376207 473409 1245747 1243434 2313 4125563 3024201 292442 808920 2133899 2087356 46543 2125362 1707148 346805 71409 1024127 946962 77165 71476 61008 10468 1629649 1416523 166312 46814 268921 268921 MEALS 1507810 1403481 104329 HONORARIA 738900 738900 EQUIPMENT & MAINTENANCE 520021 346641 173380 BANK FEES 281502 116231 125027 40244 800882 157154 643453 275 27867656 22538958 3508348 1820350 X 5828282 4567347 0 1260935 6463585 5848191 1412655 10573186 7857393 9661209 1202645 631178 555807 645289 43607998 17346026 27402658 26261972 43255342 49732866 522100 437258 4081469 4239396 92753654 108030545 1350941 1292576 27330 27330 4089611 2930053 5467882 4249959 X 45209522 50456987 42076250 53323599 87285772 103780586 92753654 108030545 X 11578037 4806174 110603 X X 0 1 X 1 0 X 21547511 24935943 27924988 26535485 36575047 137518974 21547511 24935943 27924988 26535485 36575047 137518974 6826713 130692261 909592 898038 886801 855668 1072344 4622443 4445 4180 749 23396 1426 34196 142175613 1496077 0.91920 0.90090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 27867656 27867656 0 1000000 0 250000 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 10665 10665 250000 250000 250000 250000 1000000 1500000 2260027 X X X X X EDUCATIONAL OUTREACH 0 27256391 763504 4618851 1362586 31276160 23734952 1247701 3517931 1244193 27256391 20879831 3894773 1039652 23734952 22019196 1099424 -1239098 999691 20879831 17744663 3300000 1878008 903475 22019196 1.00000 0 0 12435322 12435322 22185955 12672303 9513652 2680916 1531301 1149615 5501575 3142422 2359153 804230 804230 26261972 GIFT ANNUITIES PAYABLE 963830 DEFERRED RENT 1517435 DEFERRED COMPENSATION PLANS 448788 2930053 X 44257428 4806174 110603 4916777 39340651 105042 105042 39445693 27762614 0 27762614 105042 105042 27867656 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 IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME. THEREFORE, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2021 AND 2020. THE FOUNDATION IS CLASSIFIED AS A PUBLIC CHARITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 110,603. X X X X 1 CDR FUNDRAISING GROUP 4200 PARLIAMENT PLACE 3RD FLOOR LANHAM MD 20706 MARKETING CONSULTING 0 2666693 397000 2269693 HSP DIRECT 20130 LAKEVIEW CTR ASHBURN VA 20147 MARKETING CONSULTING 0 1315727 116400 1199327 LAWRENCE DIRECT 22B JOHN MARSHALL STREET WARRENTON VA 20186 MARKETING CONSULTING 0 481679 0 481679 4464099 513400 3950699 AL AK AR CA CT FL IL KS KY MD ME MA MI MS NJ NY NC OK OH OR PA RI SC TN VA WA WV WI SCHEDULE G PART I 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 14 50100 FMV NJC SCHOLARSHIPS 30 114800 FMV 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 ROBINSON RON PRESIDENT/DIRECTOR THRU JANUARY 112255 0 0 0 853623 0 0 0 0 0 965878 0 0 0 WALKER SCOTT BOARD PRESIDENT; YAF PRESIDENT 705107 0 27885 0 0 0 50000 0 16365 0 799357 0 0 0 COFFIN ANDREW VICE-PRESIDENT & DIRECTOR OF THE REA 416123 0 15906 0 0 0 0 0 24216 0 456245 0 0 0 ANZALONE DARLA DIRECTOR OF COMMUNICATIONS 365751 0 13903 0 0 0 0 0 24216 0 403870 0 0 0 BARBOUR JASON VICE PRESIDENT/DIRECTOR OF DEVELOPME 309195 0 11754 0 0 0 0 0 24209 0 345158 0 0 0 BERNSON VICTOR VICE PRESIDENT/CHIEF COUNCIL 290997 0 11212 0 0 0 0 0 7541 0 309750 0 0 0 COYLE PATRICK VICE PRESIDENT/EXECUTIVE DIRECTOR YO 236742 0 9095 0 0 0 0 0 24129 0 269966 0 0 0 JENSEN JESSICA VICE PRESIDENT & CHIEF OF STAFF 191187 0 7692 0 0 0 0 0 24209 0 223088 0 0 0 KILPPER BRENT ASSOCIATE DIRECTOR, REAGAN RANCH 152577 0 6154 0 0 0 0 0 24209 0 182940 0 0 0 MATTHEWS PAUL CHIEF FINANCIAL OFFICER (CFO) 157693 0 7692 0 0 0 0 0 16882 0 182267 0 0 0 MAIRELLA STEVEN DEPUTY CHIEF COUNCIL 170981 0 6865 0 0 0 0 0 917 0 178763 0 0 0 LEE DANIELLE DEPUTY DIRECTOR OF COMMUNICATIONS 145477 0 5491 0 0 0 0 0 24209 0 175177 0 0 0 KANNAPPAN RAJESHWARAN VICE PRESIDENT/DIRECTOR FOR THE CENT 138595 0 5553 0 0 0 0 0 8681 0 152829 0 0 0 MIRANDA CHRIS DIRECTOR OF MARKETING 137714 0 5235 0 0 0 0 0 8128 0 151077 0 0 0 PART I, LINE 4B THE ORGANIZATION HAS A 457(F) PLAN FOR RON ROBINSON. DURING THE TAX YEAR $853,623 WAS DISTRIBUTED AND IS REFLECTED IN SCHEDULE J. THE ORGANIZATION HAS A 457(F) PLAN FOR SCOTT WALKER. DURING THE TAX YEAR THE PLAN WAS FUNDED WITH $50,000. THOMAS ROBINSON SON OF OFFICER/DIRECTOR 120000 EMPLOYMENT- COMPENSATION AND BENEFITS 0 THOMAS ROBINSON THE RELATED FOUNDATION OFFICER/DIRECTOR HAS NO ROLE OR INPUT IN DETERMINING THE COMPENSATION FOR THIS EMPLOYEE. X PORTALET TRAILER 1 45000 FAIR MARKET VALUE X FIRE RETARDANT 1 35000 FAIR MARKET VALUE 0 0 0 PART 1, LINE 6 YOUNG AMERICA'S FOUNDATION'S VOLUNTEERS ARE CRITICAL TO MAKING POSSIBLE THE MANY PROGRAMS THAT ARE CONDUCTED EACH YEAR. THEY HELP WITH THE MANY EDUCATIONAL PROGRAMS AND EVENTS AT THE REAGAN RANCH AND REAGAN RANCH CENTER IN CALIFORNIA, AT THE VARIOUS CONFERENCES AROUND THE COUNTRY, AND EXECUTE THE MANY CAMPUS INITIATIVES ON HUNDREDS OF COLLEGE AND UNIVERSITY CAMPUSES. 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 NON-PROFIT 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 FULL-TIME 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 OTHER: PROGRAM SERVICE EXPENSES 193,213. MANAGEMENT AND GENERAL EXPENSES 91,430. FUNDRAISING EXPENSES 309. TOTAL EXPENSES 284,952. PROFESSIONAL FEES AND CONSULTING: PROGRAM SERVICE EXPENSES 2,987,660. MANAGEMENT AND GENERAL EXPENSES 284,777. FUNDRAISING EXPENSES 473,100. TOTAL EXPENSES 3,745,537. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 110,603. PART XII, LINCE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.