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        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>10396</TotalRevenueColumnAmt>
        <ExclusionAmt>10396</ExclusionAmt>
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      <OtherRevenueTotalAmt>27431</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1486262</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>148263</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>49699</ExclusionAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>556836</TotalAmt>
        <ProgramServicesAmt>417627</ProgramServicesAmt>
        <ManagementAndGeneralAmt>139209</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>59042</TotalAmt>
        <ProgramServicesAmt>44281</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14761</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>48623</TotalAmt>
        <ProgramServicesAmt>36467</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12156</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>15840</TotalAmt>
        <ProgramServicesAmt>11880</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3960</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <FeesForServicesAccountingGrp>
        <TotalAmt>62600</TotalAmt>
        <ProgramServicesAmt>46950</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15650</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>64412</TotalAmt>
        <FundraisingAmt>64412</FundraisingAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>271149</TotalAmt>
        <ProgramServicesAmt>271149</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <AdvertisingGrp>
        <TotalAmt>9517</TotalAmt>
        <ProgramServicesAmt>7138</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2379</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>10763</TotalAmt>
        <ProgramServicesAmt>8072</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2691</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>98117</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32706</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <TotalAmt>176405</TotalAmt>
        <ProgramServicesAmt>132304</ProgramServicesAmt>
        <ManagementAndGeneralAmt>44101</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>6393</TotalAmt>
        <ProgramServicesAmt>4795</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1598</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <InterestGrp>
        <TotalAmt>8935</TotalAmt>
        <ProgramServicesAmt>6701</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2234</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>13091</TotalAmt>
        <ProgramServicesAmt>9818</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3273</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <InsuranceGrp>
        <TotalAmt>2424</TotalAmt>
        <ProgramServicesAmt>1818</ProgramServicesAmt>
        <ManagementAndGeneralAmt>606</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Subscription fulfillment</Desc>
        <TotalAmt>172527</TotalAmt>
        <ProgramServicesAmt>172527</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Postage/mailing</Desc>
        <TotalAmt>41065</TotalAmt>
        <ProgramServicesAmt>30799</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10266</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Printing</Desc>
        <TotalAmt>6848</TotalAmt>
        <ProgramServicesAmt>5136</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1712</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Meals and entertainment</Desc>
        <TotalAmt>7835</TotalAmt>
        <ProgramServicesAmt>5876</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1959</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>26571</TotalAmt>
        <ProgramServicesAmt>19928</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6643</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>1691699</TotalAmt>
        <ProgramServicesAmt>1331383</ProgramServicesAmt>
        <ManagementAndGeneralAmt>295904</ManagementAndGeneralAmt>
        <FundraisingAmt>64412</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>109216</BOYAmt>
        <EOYAmt>122635</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>81950</BOYAmt>
        <EOYAmt>47439</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>3000</BOYAmt>
        <EOYAmt>3108</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>26779</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>65456</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>48371</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>38316</BOYAmt>
        <EOYAmt>17085</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>11805</BOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>244287</BOYAmt>
        <EOYAmt>217046</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>443469</BOYAmt>
        <EOYAmt>671190</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>625174</BOYAmt>
        <EOYAmt>625174</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>1068643</BOYAmt>
        <EOYAmt>1296364</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>-824356</BOYAmt>
        <EOYAmt>-1079318</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-824356</BOYAmt>
        <EOYAmt>-1079318</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>244287</BOYAmt>
        <EOYAmt>217046</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-205437</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-49525</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="14000261">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1104907</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1144506</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1777949</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1422230</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>913279</CurrentTaxYearAmt>
        <TotalAmt>6362871</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1104907</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1144506</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1777949</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1422230</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>913279</CurrentTaxYearAmt>
        <TotalAmt>6362871</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>763545</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>5599326</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>269</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19641</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22268</CurrentTaxYearAmt>
        <TotalAmt>42247</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus1YearAmt>218338</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>148263</CurrentTaxYearAmt>
        <TotalAmt>366601</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>112076</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19614</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>684886</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>382677</CurrentTaxYearAmt>
        <TotalAmt>1199253</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>7970972</TotalSupportAmt>
      <PublicSupportCY170Pct>0.70250</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.74260</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt III Sec A Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Mailing list rentals</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 89048</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 19614</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 14203</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2014: 6535</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Other Income</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 23028</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 47</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2014: 18</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Descrition: Rental Income (sublease)</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 53549</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2014:10500</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Subscriptions</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 617087</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2014: 372159</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part II, Line 10</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="00000004" softwareId="14000261">
      <CYMinus4YrEndwmtFundGrp>
        <ContributionsAmt>230000</ContributionsAmt>
        <EndYearBalanceAmt>230000</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>65456</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>48371</DepreciationAmt>
        <BookValueAmt>17085</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>17085</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="00000005">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>54147</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <SecuritiesCloselyHeldStockGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>156717</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </SecuritiesCloselyHeldStockGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>true</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 32b</FormAndLineReferenceDesc>
        <ExplanationTxt>American Spectator uses a broker to sell any stock contributions received.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000006" softwareId="14000261">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The President and Treasurer of the board review the form 990 prior to filing with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive compensation is determined and approved by the board of directors based on a review of comprable data and organizational performance.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive compensation is determined and approved by the board of directors based on a review of comprable data and organizational performance.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>An officer and a director have a family relationship.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Through its editorial programs, "The American Spectator" strives to educate the public on new ideas, concepts and policies that favor the principles of limited government, individual liberty and the free enterprise system in American society. The Foundation also trains and cultivates young writers for careers in journalism and serves as an outlet for a host of both young and established writers and thinkers.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>American Spectator LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>933 North Kenmore Street</AddressLine1Txt>
          <CityNm>Arlington</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22201</ZIPCd>
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      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>