2021-09-07T08:00:55-05:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 264703759 NAF HOTLINE FUND NAFH 2026675881 1090 VERMONT AVENUE NW NO 1000 WASHINGTON DC 20005 KATHERINE RAGSDALE PRESIDENT & CEO 2026675881 2021-09-07 1 KATHERINE RAGSDALE 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KATHERINE RAGSDALE 1090 VERMONT AVENUE NW NO 1000 WASHINGTON DC 20005 98784334 0 X WWW.PROCHOICE.ORG X 2009 DC SEE PART III, LINE 1. 4 4 60 5 0 0 30138650 60292177 0 0 9892 5522 88 390 30148630 60298089 0 0 0 0 2440105 3258961 0 0 0 28353512 41286654 30793617 44545615 -644987 15752474 4334578 21194172 3935907 4443022 398671 16751150 THE MISSION OF THE NAF HOTLINE FUND IS TO ENSURE THAT PATIENTS HAVE THE INFORMATION AND RESOURCES THEY NEED TO ACCESS QUALITY ABORTION CARE. 0 0 41329728 THE NAF HOTLINE FUND OPERATES A NATIONAL, TOLL-FREE HOTLINE THAT PROVIDES CALLERS WITH ACCURATE INFORMATION, CONFIDENTIAL CONSULTATION, AND REFERRALS TO PROVIDERS OF QUALITY ABORTION CARE. THE NAF HOTLINE FUND ALSO PROVIDES CASE MANAGEMENT SERVICES TO PATIENTS WITH SPECIAL NEEDS AND LIMITED FINANCIAL ASSISTANCE TO SUBSIDIZE CARE FOR LOW-INCOME WOMEN. THE NAF HOTLINE FUND PROVIDES SERVICES IN ENGLISH, FRENCH, AND SPANISH. 41329728 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 7 0 1 60 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X KATHERINE RAGSDALE 2026675881 1090 VERMONT AVE NW SUITE 1000 WASHINGTON DC 20005 SUE CARLISLE PHD MD CHAIR TO PAST CHAIR (TRANS 03/2020) 1.00 4.00 X X 0 0 0 LORI WILLIAMS MSN WHNPC APRN BOARD CHAIR (START 03/2020) 1.00 4.00 X X 0 0 0 MARJI GOLD MD BOARD MEMBER 1.00 0.00 X 0 0 0 JESSIE HILL JD BOARD MEMBER 1.00 0.00 X 0 0 0 KATHERINE RAGSDALE PRESIDENT & CEO 10.00 40.00 X 0 390000 41705 VERONICA JONES TREASURER 20.00 20.00 X 0 250663 8150 CHLOE HERBERT HANSON SECRETARY 40.00 0.00 X 94462 0 6042 94462 640663 55897 0 0 1 0 0 60292177 41793294 60292177 45012 45012 38446755 38486245 -39490 -39490 -39490 MISCELLANEOUS 900099 390 390 390 60298089 0 0 5912 100504 55277 45227 2607973 814989 1792984 91908 26137 65771 248478 88701 159777 210098 69104 140994 7638 7638 449850 449850 253 45 208 150907 29524 121383 74564 13265 61299 309223 55010 254213 10788 9392 1396 3000 534 2466 60216 60216 19122 3402 15720 JUSTICE FUND 39945867 39945867 TILLER PTNT. ASSISTANCE 195457 195457 REPAIRS & MAINTENANCE 56286 22404 33882 DUES & SUBSCRIPTIONS 3483 620 2863 44545615 41329728 3215887 0 401 401 2331808 7257054 1591847 746 37516 525808 211224 372260 314584 13622133 4334578 21194172 1752837 1734965 2183070 2708057 3935907 4443022 X -312413 1008479 711084 15742671 398671 16751150 4334578 21194172 X 15752474 256274 343731 X 0 1 X 1 0 X X X 1 NATL ABORTION FED 431097957 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 390466 159736 230730 135342 51488 83854 314584 DUE TO RELATED PARTIES 2098194 DEFERRED IMPROVEMENT ALLOWANCE 280444 DEFERRED RENT 329419 2708057 X 60898094 256274 343731 600005 60298089 0 60298089 44545615 0 44545615 0 44545615 PART X, LINE 2: AS OF DECEMBER 31, 2020, HLF HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PPP LOAN THAT WAS REPORTED AS A CONDITIONAL GRANT ON THE 343,731. FIANCIAL STATEMENTS, BUT HAS NOT OFFICIALLY BEEN GRANTED FORGIVENESS DURING THE TAX PERIOD. 0 0 0 0 0 0 0 0 0 KATHERINE RAGSDALE PRESIDENT & CEO 0 390000 0 0 0 0 0 29440 0 12265 0 431705 0 0 VERONICA JONES TREASURER 0 250663 0 0 0 0 0 0 0 8150 0 258813 0 0 PART I, LINE 3 NAF HOTLINE FUND RELIES ON NAF TO DETERMINE COMPENSATION FOR THE CEO. NAF USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE X 1 41793294 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER LISTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6 THE DIRECTORS OF NAF HOTLINE FUND ARE ELECTED BY THE SOLE MEMBER AT THE ANNUAL MEETING, WHICH COINCIDES WITH THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZAITON HAS ONE CLASS OF MEMBERSHIP; CLASS A MEMBERSHIP. THE SOLE CLASS A MEMBER IS THE NATIONAL ABORTION FEDERATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHAANGES TO THE ORGANIZATION'S BY-LAWS AND ARTICLES OF INCOPORATION ARE SUBJECT TO THE WRITTEN CONSENT OF THE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED IN DETAIL WITH SENIOR MANAGEMENT. A COPY OF THE FINAL 990 WILL BE DISTRIBUTED TO THE ENTIRE BOARD AT THE DECEMBER BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MAILED TO THE MEMBERS OF THE BOARD OF DIRECTORS. STAFF COLLECT THE COMPLETED FORMS. AFTER RECEIVING INFORMATION ABOUT A POSSIBLE CONFLICT OF INTEREST, THE PRESIDENT/CEO OR, WHEN APPLICABLE, THE BOARD CHAIR, TAKE ACTIONS NECESSARY TO ENSURE THAT THE TRANSACTION IS COMPLETED IN THE BEST INTEREST OF THE NAF HOTLINE FUND WITHOUT THE SUBSTANTIVE INVOLVEMENT OF THE PERSON WHO HAS THE POSSIBLE CONFLICT OF INTEREST. A WRITTEN RECORD OF ANY REPORT OF POSSIBLE CONFLICT AND OF ANY ADJUSTMENT MADE TO AVOID POSSIBLE CONFLICTS OF INTERESTS IS KEPT BY THE PRESIDENT/CEO OR, WHERE APPLICABLE, BOARD CHAIR. STAFF ALSO RECEIVE A CONFLICT OF INTEREST POLICY AS PART OF THE EMPLOYEE HANDBOOK. UPON BEING HIRED, THEY SIGN A CERTIFICATION, ATTESTING THAT THEY HAVE RECEIVED, READ, AND UNDERSTAND THE POLICY. THE FORM IS ALSO REDISTRIBUTED ANNUALLY, WITH SIGNATURES OBTAINED EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 BECAUSE THE NAF HOTLINE FUND IS A SUPPORTING ORGANIZATION OF NAF AND THE PRESIDENT/CEO IS A NAF EMPLOYEE, THE HOTLINE FUND RELIES ON THE PROCESSES USED BY NAF. THE BOARD OF DIRECTORS OF NAF REVIEWS THE PERFORMANCE OF THE PRESIDENT/CEO ANNUALLY. DECISIONS ABOUT COMPENSATION ARE GUIDED BY THE EVALUATION AND A REVIEW OF COMPENSATION DATA OF SIMILAR NON-PROFIT ORGANIZATIONS, WHICH IS CONDUCTED BY THE CHAIR. THE BOARD CHAIR PREPARES A CONFIDENTIAL SUMMARY OF THE ASSESSMENT, WHICH IS SHARED WITH THE PRESIDENT/CEO. THE 2019 COMPENSATION REVIEW WAS COMPLETED IN SEPTEMBER 2019. THE PRESIDENT/CEO DETERMINES THE SALARIES OF THE EMPLOYEES OF THE NAF HOTLINE FUND. THE HLF BOARD APPROVES WRITTEN COMPENSATION SCHEDULES FOR EMPLOYEES AS PART OF THE ANNUAL BUDGET PROCESS. THESE SCHEDULES ARE DEVELOPED BY REVIEWING COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR NON-PROFIT ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 NAF PROVIDES A LINK ON ITS WEBSITE TO WWW.GUIDESTAR.ORG, WHERE THE NAF HOTLINE FUND'S 990S CAN BE VIEWED. IN ADDITION, THE NAF HOTLINE FUND PROVIDES GOVERNING DOCUMENTS TO ALL WHO REQUEST THEM. TELEPHONE-ANSWERING INSTRUCTIONS STATE THE REQUESTS FOR THESE DOCUMENTS ARE TO BE FORWARDED TO THE APPROPRIATE SENIOR ADMINISTRATIVE AND FINANCIAL STAFF FOR RESPONSE. SIMILARLY, REQUESTS THAT ARE RECEIVED VIA EMAIL ARE FORWARDED TO THE APPROPRIATE SENIOR ADMINISTRATIVE AND FINANCIAL STAFF FOR RESPONSE. FORM 990, PART XI, LINE 9: PPP LOAN CONDITIONAL GRANT 343,731. FORM 990, PART XI, LINE 9 ON MAY 7, 2020, HLF RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $343,731 UNDER THE PAYCHECK PROTECTION PROGRAM (PPP). UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT),THE PROMISSORY NOTE MUST BE USED FOR CERTAIN EXPENDITURES WITHIN A 24-WEEK PERIOD TO ULTIMATELY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION. DURING THE YEAR ENDED DECEMBER 31, 2020, HLF EXPENDED AND TRACKED THE PPP FUNDS FOR PURPOSES OUTLINED IN THE CARES ACT GUIDANCE AND BELIEVES THEY HAVE MET ALL CONDITIONS SET FORTH FOR FULL FORGIVENESS. ACCORDINGLY, UNDER GUIDANCE FOUND IN FASB ASC 958-605, HLF HAS RECOGNIZED THE PPP FUNDING AS A CONDITIONAL GRANT BY WHICH ALL CONDITIONS HAVE BEEN MET. HLF HAS DEEMED THE FORGIVENESS BY THE SBA TO BE HIGHLY PROBABLE, AN ADMINISTRATIVE TASK ONLY, AND NOT A BARRIER TO RECOGNITION. ACCORDING TO THE IRS INTSTRUCTIONS, THE PPP LOAN REVENUE MUST BE RECOGNIZED IN THE YEAR IT IS FORGIVEN. THEREFORE, CREATING A BOOK TO TAX DIFFERNCE FOR 2020 AND 2021. NATIONAL ABORTION FEDERATION 1090 VERMONT AVENUE NW SUITE 1000 WASHINGTON DC 20005 431097957 NAF IS THE PROFESSIONAL ASSOCIATION OF ABORTION PROVIDERS IN N. AMERICA. DC 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1