2022-11-08T18:13:55-06:00 2021-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-01-01 262010517 FRAC ACTION COUNCIL % JALAL VARDAG FRAC 2029862200 1200 18TH STREET NW Suite 400 WASHINGTON DC 20036 LUIS GUARDIA PRESIDENT 2029862200 2022-11-02 true LUIS GUARDIA 999009999 RICHARD RUVELSON P00234075 3012726000 3 2021 2022-09-23 18:48:47Z LUIS GUARDIA 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 625000 false X WWW FRAC ORG/LEG-ACT-CENTER/ X 2008 DC TO PROMOTE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING 4 3 0 3 0 0 200000 625000 0 0 0 0 0 0 200000 625000 0 0 0 0 0 0 0 0 0 685 99158 685 99158 199315 525842 534032 1063554 0 3680 534032 1059874 EDUCATE THE PUBLIC AND PROMOTE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING. false false 99158 0 0 THE FRAC ACTION COUNCIL'S WORK FOCUSED ON EDUCATING THE PUBLIC AND PROMOTING EQUITABLE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING. 99158 false true false false false false false false false false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 4 3 false false true false false false false true true false false true true true true true true false false false DC X JALAL VARDAG 2029862200 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 LUIS GUARDIA CHAIR 5.0 40.0 X X 0 300262 54442 JUDY WHITTLESEY TREASURER 1.0 2.0 X X 0 0 0 MATTHEW MELMED SECRETARY 1.0 0.5 X X 0 0 0 KOFI ESSEL MEMBER AT LARGE 1.0 0.5 X 0 0 0 0 300262 54442 0 false true false 0 625000 625000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 625000 0 0 0 0 0 0 0 0 0 0 0 0 0 843 843 2309 2309 0 0 0 3281 3281 0 1345 1345 1519 1519 0 1156 1156 29 29 0 51 51 80 80 0 0 151 151 ALLOCATED WAGES/BENEFITS 83674 83674 FILING FEES 4617 4617 DUES & PUBLICATIONS 103 103 99158 99158 0 0 334032 656903 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200000 406651 534032 1063554 0 3680 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3680 X 534032 1059874 0 0 534032 1059874 534032 1063554 525842 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM RELATED ORGANIZATION 406651 406651 0 0 X PART X, LINE 2 - UNCERTAIN TAX POSITIONS The audited financial statements for uncertain tax positions denotes FRAC, which consist of the Action Council and its parent organization. U.S. GAAP requires management to evaluate tax positions taken by FRAC and recognize a tax liability (or asset) if FRAC has taken an uncertain position that more likely than not would not be sustained upon examination by applicable taxing authorities. For the years ended December 31, 2021 and 2020, FRAC has determined that no material uncertain tax positions qualify for either recognition or disclosure in the consolidated financial statements. There has been no tax related interest or penalties for the periods presented in these consolidated financial statements. false false false false false false false false false LUIS GUARDIA CHAIR 0 275262 0 25000 0 0 0 13993 0 40449 0 354704 0 0 PART I, LINE 3 - ESTABLISHMENT OF TOP MANAGEMENT OFFICIAL'S COMPENSATION: THE CHAIR'S COMPENSATION IS DETERMINED BY THE PARENT ORGANIZATION WHICH CONDUCTS A REVIEW OF TOP MANAGEMENT SALARIES IN LIKE ORGANIZATIONS AND THEN DOCUMENTS IN WRITING THE COMPENSATION AS DECIDED AND THE DETERMINING FACTORS USED IN THIS PROCESS. PART VI, SECTION A, LINE 4: FRAC ACTION COUNCIL BYLAWS WERE AMENDED NOVEMBER 16, 2021 TO BE IN COMPLIANCE WITH THE DISTRICT OF COLUMBIA. AMENDMENTS TO THE BYLAWS INCLUDED REVISION TO INDEMNIFICATION AND USE OF EMAIL CAPABILITY. PART VI, SECTION B, LINE 11B: THE FEDERAL FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY FRAC'S PRESIDENT AND DIRECTOR OF OPERATIONS. A DRAFT FEDERAL FORM 990 IS THEN SENT TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B, LINE 12C: BOARD MEMBERS ARE REQUIRED TO MAKE FULL DISCLOSURE OF ANY ECONOMIC INTEREST THAT THEY HAVE DURING BOARD MEETINGS. THE OTHER MEMBERS OF THE BOARD OF DIRECTORS EVALUATE THE INTEREST AND ACT AS A CHECK AGAINST ANY INAPPROPRIATE IMPACT ON THE BOARD'S DECISION MAKING-PROCESS. IN THE EVENT OF A CONFLICT ARISING, THE AFFECTED DIRECTOR WOULD REFRAIN FROM VOTING ON THE RELATED MATTERS. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO EMPLOYEES AND EMPLOYEES EVALUATE CONFLICTS ANNUALLY. PART VI, SECTION C, LINE 19: DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH UNDER IRC SECTION 6104(D). PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FOOD RESEARCH AND ACTION CENTER 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 237200739 HUNGER ISSUES DC 501(C)(3) 7 NA false false false true true false false false false false false false false false true true false false false false PART II - IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: FOOD RESEARCH AND ACTION CENTER PRIMARY ACTIVITY: WORKING TO END POVERTY-RELATED HUNGER THROUGH ADVOCACY AND PARTNERSHIPS.