2016-09-23T14:27:29-05:00 2015-12-31 371611326 ARONSON LLC 805 KING FARM BLVD 3RD FLOOR ROCKVILLE MD 20850 990 2015-01-01 237042029 YOUNG AMERICA'S FOUNDATION YOUN 7033189608 11480 COMMERCE PARK DRIVE NO 600 RESTON VA 20191 KIMBERLY BEGG VP & GENERAL COUNSEL 7033189608 2016-09-21 1 NORMAN A SNYDER III CPA P00177274 3012316200 2015 2017-02-10 21:41:12Z KIMBERLY BEGG 11480 COMMERCE PARK DRIVE NO 600 RESTON VA 20191 44380100 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. 7 6 61 8300 0 0 20699924 34673656 491085 483457 1754506 846812 203345 189512 23148860 36193437 220300 215250 0 0 4901130 5415231 74803 85239 1970777 14238402 15766425 19434635 21482145 3714225 14711292 58602550 68944447 5294275 3478273 53308275 65466174 X PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. 0 0 8093394 308080 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. 5745630 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. 3431551 175377 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 $1,675,774 INTO THE REAGAN RANCH TO ENHANCE AND UPGRADE FIRE SUPPRESSION SYSTEMS AND AN EXPANSION TO THE FREEDOM WALL. THE FOUNDATION DISTRIBUTED OVER ONE MILLION REAGAN RANCH CALENDARS THROUGH ITS COMMUNICATION PROGRAM. 443191 215250 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. 443191 215250 17713766 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 0 0 0 0 0 0 0 0 0 0 0 1 113 0 1 61 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR CA CT FL IL KS KY MD MA MI MN MS NJ NY NC OH OK OR PA RI SC TN VA WV WI X X X STEVE TROTMAN 7033189608 11480 COMMERCE PARK DRIVE 600 RESTON VA 20191 X RON ROBINSON ESQ PRESIDENT/DIRECTOR 50.00 X X 674038 0 193351 RONALD PEARSON VICE PRESIDENT/DIRECTOR 2.00 X X 0 0 0 FRANK J DONATELLI SECRETARY/TREASURER/DIRECT 2.00 X X 0 0 0 T KENNETH CRIBB DIRECTOR 2.00 X 0 0 0 JAMES B TAYLOR DIRECTOR 2.00 X 0 0 0 PETER SCHWEIZER DIRECTOR 2.00 X 1000 0 0 WYNTON C HALL DIRECTOR 2.00 X 0 0 0 KIMBERLY BEGG VICE PRESIDENT 50.00 X 178223 0 21332 KIRBY WILBUR NJC EXECUTIVE DIRECTOR 50.00 X 176969 0 18255 ANDREW COFFIN VICE PRESIDENT 50.00 X 296270 0 24866 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 50.00 X 267486 0 27810 JASON BARBOUR DIRECTOR OF DEVELOPMENT 50.00 X 248167 0 47268 PATRICK COYLE VICE PRESIDENT 50.00 X 165594 0 12998 NICOLE HOPLIN VICE PRESIDENT 50.00 X 181346 0 21030 JESSICA JENSON CHIEF OF STAFF 50.00 X 122177 0 5686 2311270 0 372596 13 0 1 0 HARRY WALKER AGENCY 355 LEXINGTON AVENUE NEW YORK NY 10017 SPEECHES 439721 RUSS REID 1615 L ST NW STE 1000 WASHINGTON DC 20036 COMM CONSULTING 361983 LORRAINE LIM CATERING 121 E YANONALI ST SANTA BARBARA CA 93101 CATERING 346644 WORLDWIDE SPEAKERS GROUP 99 CANAL CENTER PLZ STE 100 ALEXANDRIA VA 22314 SPEECHES 208375 HSP DIRECT 20130 LAKEVIEW CENTER PLZ STE 300 ASHBURN VA 20147 COMM CONSULTING 188261 5 34673656 34673656 SPEAKER INCOME 541900 267145 267145 CONFERENCE INCOME 541900 192873 192873 PUBLICATIONS INCOME 541900 23439 23439 483457 600622 600622 143338 143338 45686 0 45686 45686 45686 7532853 900000 7238167 948496 294686 -48496 246190 246190 OTHER INCOME 900099 488 488 488 36193437 483945 0 1035836 215250 215250 1383749 1148352 145031 90366 3221217 2673238 337615 210364 547067 454002 57338 35727 263198 219205 29170 14823 211878 101049 107183 3646 55396 26420 28023 953 85239 85239 120454 57447 60934 2073 1353740 1118445 191831 43464 590113 581712 8401 363061 282792 52003 28266 34459 15363 19096 847271 681735 132961 32575 975780 911599 62856 1325 1601122 1554198 46716 208 24194 23584 610 1338021 949894 168378 219749 271543 100880 170663 COMMUNICATIONS EXPENSE 5010351 3934862 8156 1067333 HONORARIUM 1062878 1062878 EQUIPMENT & MAINTENANCE 513411 472282 41129 EDUCATION MATERIALS 464906 458127 6632 147 927847 670452 131277 126118 21482145 17713766 1797602 1970777 X 5679610 4323882 0 1355728 1609640 6198865 2196157 6028603 8396119 8085421 942782 320132 33072699 8833294 24999282 24239405 18181370 21954043 330386 326076 1946814 1791902 58602550 68944447 1636909 863936 5865 600 1093254 2558247 2613737 5294275 3478273 X 26863794 39037817 11101859 9099972 15342622 17328385 53308275 65466174 58602550 68944447 X 14711292 -1670765 -882628 X 0 1 X 1 0 X 15139494 20619983 16456052 20699924 34673656 107589109 15139494 20619983 16456052 20699924 34673656 107589109 107589109 620961 585626 755390 856277 743960 3562214 295628 192759 315722 13835 488 818432 111969755 2695393 0.96090 0.92380 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2011 AMOUNT: $ 295,628. 2012 AMOUNT: $ 192,759. 2013 AMOUNT: $ 315,722. 2014 AMOUNT: $ 13,835. 2015 AMOUNT: $ 488. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21482145 21482145 1000000 250000 0 0 979043 969015 1000000 1000000 3948058 5922087 244761 242254 250000 250000 987015 1480523 503895 X X X X X EDUCATIONAL OUTREACH 0 16089158 2078234 -773351 799933 16594108 16184500 157466 813309 1066117 16089158 15058979 217199 1896421 988099 16184500 11269380 3210510 1135329 556240 15058979 9226852 2381114 13080 351666 11269380 0.99500 0.00500 0 0 7993066 7993066 19620116 6377581 13242535 2173601 454277 1719324 3285916 2001436 1284480 24239405 GIFT ANNUITIES PAYABLE 973755 DEFERRED RENT 1423330 DEFERRED COMPENSATION PLANS 216652 2613737 X 33640044 -1670765 -882628 -2553393 36193437 0 36193437 21482145 0 21482145 0 21482145 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, 2015 AND 2014, 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 2012 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -186,221. LOSS ON IMPAIRMENT -320,000. LOSS ON RESTRICTED PROMISES TO GIVE -376,407. X X X X 1 RUSS REID 1615 L ST NW WASHINGTON DC 20036 FUNDRAISING COUNSEL 0 2642298 361983 2280315 HSP DIRECT 20130 LAKEVIEW CTR ASHBURN VA 20147 FUNDRAISING COUNSEL 0 1321725 188261 1133464 EBERLE ASSOC 1420 SPRNG HILL RD MCLEAN VA 22102 FUNDRAISING COUNSEL 0 688762 80505 608257 4652785 630749 4022036 SCHEDULE G, PART I LINE 2B THE FOUNDATION PAYS EACH ENTITY LISTED FOR FUNDRAISING COUNSEL 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 $1,177,158 1 THE PROGRAM ASSOCIATED WITH THE INTERNSHIPS ISCONDUCTED IN THE UNITED STATES, AND THESEACTIVITIES ARE MONITORED BY FOUNDATION STAFF. INTERN SPONSORSHIPS 74 215250 FMV N/A ADDITIONAL INFORMATION THE PROGRAM ASSOCIATED WITH THE INTERNSHIPS IS CONDUCTED IN THE UNITED STATES AND THESE ACTIVITIES ARE MONIOTRED 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 625000 0 25000 0 24038 0 166667 0 26684 0 867389 0 0 0 KIMBERLY BEGG VICE PRESIDENT 163019 0 9538 0 5666 0 0 0 21332 0 199555 0 0 0 KIRBY WILBUR NJC EXECUTIVE DIRECTOR 164000 0 3000 0 9969 0 0 0 18255 0 195224 0 0 0 ANDREW COFFIN VICE PRESIDENT 267308 0 24154 0 4808 0 0 0 24866 0 321136 0 0 0 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 245868 0 12692 0 8926 0 0 0 27810 0 295296 0 0 0 JASON BARBOUR DIRECTOR OF DEVELOPMENT 219892 0 28275 0 0 0 18000 0 29268 0 295435 0 0 0 PATRICK COYLE VICE PRESIDENT 150980 0 8807 0 5807 0 0 0 12998 0 178592 0 0 0 NICOLE HOPLIN VICE PRESIDENT 160626 0 9731 0 10989 0 0 0 21030 0 202376 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 11 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 DISTRIUTED 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 PERIODIC REVIEWS 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 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 FULLTIME 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 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. 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 CONFLICTS OF INTEREST POLICY AVAILABLE TO THE PUBLIC. PART VII, SECTION A RON ROBINSON'S COMPENSATION INCLUDES $148,667 THAT IS CONTINGENT UPON SATISFACTION OF CERTAIN TENURE REQUIREMENTS. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -186,221. LOSS ON IMPAIRMENT -320,000. LOSS ON RESTRICTED PROMISES TO GIVE -376,407.