2018-09-07T09:05:16-05:00 2017-12-31 560747981 DIXON HUGHES GOODMAN LLP 1410 SPRING HILL ROAD SUITE 500 TYSONS VA 221023056 990 2017-01-01 237042029 YOUNG AMERICA'S FOUNDATION YOUN 7033189608 11480 COMMERCE PARK DR NO 600 RESTON VA 201911556 KIMBERLY BEGG VP & GENERAL COUNSEL 7033189608 2018-09-05 1 TAMARA VINEYARD P01775208 7039700400 2018-09-05 4.16.67.16 2018-09-05 15:14:23 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5F861C2AA06A91D03C081C2CAE7AD526C6CEC5DA 2017 2018-06-14 16:35:46Z KIMBERLY BEGG 11480 COMMERCE PARK DR NO 600 RESTON VA 201911556 24919352 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 7 54 8500 0 0 21439940 21547511 453932 481119 577682 2722705 208335 168017 22679889 24919352 159540 201455 0 0 5221197 5901515 62073 82576 1807296 17060775 17547165 22503585 23732711 176304 1186641 71074538 75666510 3614139 6179581 67460399 69486929 X PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. 0 0 10042516 30535 316207 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. 5072290 0 0 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 ITSWEBSITE, 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. 4030785 19339 150347 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 $5,134,079 INTO THE REAGAN RANCH WHICH INCLUDED THE PURCHASE OF ADJOINING LAND AND PROPERTY TO PROVIDE A PRESERVATION BUFFER TO THE HISTORIC RANCHO DEL CIELO PROPERTY. THE FOUNDATION DISTRIBUTED OVER ONE MILLION REAGAN RANCH CALENDARS THROUGH ITS COMMUNICATION PROGRAM. 370762 151581 0 THE NATIONAL JOURNALISM CENTER TRAINS STUDENTS TO BE ACCURATE JOURNALISTS. THE PROGRAM PROVIDES ASPIRING JOURNALISTS WITH TRAINING IN JOURNALISM AND PRACTICAL EXPERIENCE THROUGH MEDIA INTERNSHIPS. 370762 151581 0 19516353 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 0 0 0 0 0 0 0 0 0 1 178 0 1 54 1 0 0 0 0 0 0 0 0 0 0 X 9 7 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 MN MS NJ NY NC OH OK OR PA RI SC TN VA WA WV WI X X STEPHEN TROTMAN 7033189608 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 X RON ROBINSON ESQ PRESIDENT/DIRECTOR 60.00 X X 695476 0 321398 WYNTON C HALL DIRECTOR 2.00 X 0 0 0 T KENNETH CRIBB DIRECTOR 2.00 X 0 0 0 RONALD PEARSON VICE PRESIDENT/DIRECTOR 2.00 X 0 0 0 PETER SCHWEIZER DIRECTOR 2.00 X 1000 0 0 JAMES B TAYLOR DIRECTOR 2.00 X 0 0 0 FRANK J DONATELLI TREASURER 2.00 X X 0 0 0 KATE OBENSHAIN - ELECTED 1217 DIRECTOR 2.00 X 1500 0 0 EMILY JASHINSKY - ELECTED 1217 DIRECTOR 2.00 X 6410 0 0 STEPHEN TROTMAN DIRECTOR OF FINANCE 50.00 X 265918 0 24993 KIMBERLY BEGG VICE PRESIDENT 50.00 X 266326 0 28893 ANDREW COFFIN VICE PRESIDENT 60.00 X 343400 0 22393 DARLA ANZALONE DIRECTOR OF COMMUNICATION 50.00 X 300938 0 24993 JASON BARBOUR DIRECTOR OF DEVELOPMENT 50.00 X 262904 0 22393 NICOLE HOPLIN VICE PRESIDENT 50.00 X 207125 0 29993 PATRICK COYLE VICE PRESIDENT 50.00 X 186770 0 15179 JESSICA JENSON CHIEF OF STAFF 50.00 X 136400 0 29993 2674167 0 520228 13 0 1 0 STEPHEN CLOUSE & ASSOCIATES 43538 GOLDEN MEADOW CIRCLE ASHBURN VA 20147 CONSULTING 418283 RUSS REID 1615 L ST NW STE 1000 WASHINGTON DC 20036 CONSULTING 398784 ABBSON 404 5TH AVE 3RD FLOOR NEW YORK NY 10018 AV - VIDEO STREAMING 256835 FORWARD PUBLISHING 15021 VENTURA BLVD 503 SHERMAN OAKS CA 91403 SPEAKERS 148061 WORLDWIDE SPEAKERS GROUP 99 CANAL CENTER PLAZA STE 100 ALEXANDRIA VA 22314 SPEAKERS 140000 5 21547511 21547511 SPEAKER INCOME 541900 252587 252587 CONFERENCE INCOME 541900 213967 213967 PUBLICATION SALES 541900 14565 14565 481119 746020 746020 89384 89384 74188 0 74188 74188 74188 1976685 0 1976685 1976685 1976685 OTHER INCOME 900099 4445 4445 4445 24919352 485564 0 2886277 201455 201455 1582820 991747 421210 169863 3186057 2931074 178188 76795 857500 693173 102212 62115 275138 225829 35080 14229 383304 175691 203334 4279 38274 38274 82576 82576 101907 101907 1645367 1160233 151223 333911 981464 977599 3865 458681 367980 34762 55939 446096 431511 14585 870164 714573 124065 31526 1262521 1246507 16014 2088435 2037622 50813 11991 11991 1489826 1236526 178781 74519 327041 21762 305279 COMMUNICATION 4763601 3817550 141515 804536 HONORARIA 1242459 1242459 EQUIPMENT & MAINTENANCE 425746 337950 87796 EDUCATION MATERIALS/BOO 234597 212666 21731 200 775691 492446 190302 92943 23732711 19516353 2409062 1807296 X 5221890 3913169 0 1308721 X 2326458 1204320 156003 11022158 11370833 9256905 963730 618742 155624 315826 38046966 11276062 23080138 26770904 30364666 23698586 486088 454959 2170998 2324110 71074538 75666510 1017833 1307355 600 600 2000000 2595706 2871626 3614139 6179581 X 36523216 37632216 13022917 12009489 17914266 19845224 67460399 69486929 71074538 75666510 X 1186641 805359 34530 X 0 1 X 1 0 X 16456052 20699924 34673656 21439940 21547511 114817083 16456052 20699924 34673656 21439940 21547511 114817083 17701246 97115837 755390 856277 743960 860455 909592 4125674 315722 13835 488 80070 4445 414560 119357317 2447779 0.81370 0.83910 X SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME OTHER REVENUE 2013 AMOUNT: $315,722 2014 AMOUNT: $13,835 2015 AMOUNT: $488 2016 AMOUNT: $80,070 2017 AMOUNT: $4,443 0 0 0 23732711 23732711 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 840122 X X X X X EDUCATIONAL OUTREACH 0 17744663 1800000 1878008 903475 20519196 16594108 474485 1504484 828414 17744663 16089158 2078234 -773351 799933 16594108 16184500 157466 813309 1066117 16089158 15058979 217199 1896421 988099 16184500 0.91550 0.08450 0 0 12018966 12018966 19959140 8134397 11824743 2173601 1052408 1121193 3895259 2089257 1806002 26770904 GIFT ANNUITIES PAYABLE 864757 DEFERRED RENT 1020938 DEFERRED COMPENSATION PLANS 985931 2871626 X 25759241 805359 34530 839889 24919352 0 24919352 23732711 0 23732711 0 23732711 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, 2017 AND 2016. THE FOUNDATION IS CLASSIFIED AS A PUBLIC CHARITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 178,303. LOSS ON RESTRICTED PROMISES TO GIVE -143,773. X X X X 1 RUSS REID 1615 L STREET NW WASHINGTON DC 20036 MARKETING CONSULTING 0 2438679 398784 2039895 HSP DIRECT 20130 LAKEVIEW CTR ASHBURN VA 20147 MARKETING CONSULTING 0 1076250 117749 958501 EBERLE ASSOCIATES 1420 SPRING HILL ROAD MCLEAN VA 22102 MARKETING CONSULTING 0 219330 31019 188311 3734259 547552 3186707 AL AK AR CA CT FL IL KS KY MD ME MA MI MN 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. THE FOUNDATION PAYS RUSS REID FOR OTHER EXPENSES INCURRED DIRECTLY, WHICH TOTALED $2,438,679. 1 INTERN SPONSORSHIPS 57 201455 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 0 0 0 0 0 0 0 0 RON ROBINSON ESQ PRESIDENT/DIRECTOR 646438 0 25000 0 24038 0 303647 0 17751 0 1016874 0 0 0 STEPHEN TROTMAN DIRECTOR OF FINANCE 244485 0 17862 0 3571 0 0 0 24993 0 290911 0 0 0 KIMBERLY BEGG VICE PRESIDENT 247133 0 9981 0 9212 0 0 0 28893 0 295219 0 0 0 ANDREW COFFIN VICE PRESIDENT 314077 0 24692 0 4631 0 0 0 22393 0 365793 0 0 0 DARLA ANZALONE DIRECTOR OF COMMUNICATION 279477 0 11115 0 10346 0 0 0 24993 0 325931 0 0 0 JASON BARBOUR DIRECTOR OF DEVELOPMENT 245000 0 9423 0 8481 0 0 0 22393 0 285297 0 0 0 NICOLE HOPLIN VICE PRESIDENT 194825 0 8175 0 4125 0 0 0 29993 0 237118 0 0 0 PATRICK COYLE VICE PRESIDENT 173500 0 6885 0 6385 0 0 0 15179 0 201949 0 0 0 JESSICA JENSON CHIEF OF STAFF 130900 0 5500 0 0 0 0 0 29993 0 166393 0 0 0 ELIZABETH DONATELLI DAUGHTER OF DIRECTOR 69038 INDEPENDENT CONTRACTOR- NON-WAGE COMPENSATION 0 THOMAS ROBINSON SON OF OFFICER/DIRECTOR 85200 EMPLOYMENT- COMPENSATION AND BENEFITS 0 ELIZABETH DONATELLI THE RELATED FOUNDATION DIRECTOR HAS NO ROLE OR INPUT IN DETERMINING THE COMPENSATION FOR THIS INDEPENDENT CONTRACTOR. THOMAS ROBINSON THE RELATED FOUNDATION OFFICER/DIRECTOR HAS NO ROLE OR INPUT IN DETERMINING THE COMPENSATION FOR THIS EMPLOYEE. 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 DIRECTOR OF FINANCE 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 THREE 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, HIS OVER 35 YEARS EXPERIENCE AS A FOUNDATION EXECUTIVE AND OVER 30 YEARS AS AN ATTORNEY, HIS CONTACTS IN THE CONSERVATIVE COMMUNITY, AND THE HOURS THAT HE WORKS AS ADDITIONAL FACTORS IN SETTING HIS SALARY AND BENEFITS. THE PRESIDENT REVIEWS EMPLOYEE PERFORMANCE AND EXPERIENCE IN SETTING THE COMPENSATION FOR THE REMAINDER OF THE FOUNDATION'S STAFF WITH THE EXCEPTION OF HIS SON LISTED IN SCHEDULE L FOR WHOM REVIEWS AND COMPENSATION IS SET BY THE VP OF DEVELOPMENT IN CONSULTATION WITH THE FOUNDATION TREASURER. 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 VII, SECTION A EMILY JASHINSKY WAS EMPLOYED BY THE FOUNDATION THROUGH JANUARY 2017 AND EARNED W-2 WAGES PRIOR TO BEING ELECTED TO THE BOARD IN DECEMBER 2017. FORM 990, PART X, LINE 9 AND LINE 15 DURING THE 2017 AUDIT IT WAS DISCOVERED THAT PRE-PAID EXPENSES HAD BEEN MISCLASSIFIED AS "OTHER ASSETS" ON THE 2016 990. THIS MISCLASSIFICATION WAS CORRECTED IN 2017 THUS THE DIFFERENCE BETWEEN THE 2016 ENDING BALANCE AND 2017 BEGINNING BALANCE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 178,302. LOSS ON RESTRICTED PROMISES TO GIVE -143,772.