2015-11-12T14:53:06-06:00 2014-12-31 ARONSON LLC 805 KING FARM BLVD 3RD FLOOR ROCKVILLE MD 20850 990 2014-01-01 237042029 YOUNG AMERICA'S FOUNDATION % TRAVIS CREEL YOUN 7033189608 11480 Commerce Park Drive reston VA 20191 Kimberly Begg VP/General counsel 7033189608 2015-11-10 true Norman A Snyder III CPA P00177274 3012316200 2014 2016-04-25 22:37:26Z RON ROBINSON 11480 Commerce park Drive 600 Reston VA 20191 38543225 false 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 57 8300 0 16456052 20699924 538186 491085 2999051 1754506 360553 203345 20353842 23148860 228350 220300 0 0 4589325 4901130 80493 74803 1928832 11482141 14238402 16380309 19434635 3973533 3714225 53397415 58602550 3057273 5294275 50340142 53308275 X PUBLIC EDUCATION ON THE IDEAS OF INDIVIDUAL FREEDOM, A STRONG NATIONAL DEFENSE, FREE ENTERPRISE, TRADITIONAL VALUES, AND LEADERSHIP. false false 4883094 474312 SPECIAL PROJECTS: 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. 3161204 16773 SPECIAL PROJECTS: 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 INTO THE REAGAN RANCH, REAGAN RANCH CENTER, and the foundation headquarters. ALSO AS REPORTED IN LINE 4D BELOW AND SCHEDULE O, THE FOUNDATION DISTRIBUTED ONE MILLION REAGAN RANCH CALENDARS THROUGH ITS COMMUNICATION PROGRAM. 785915 220300 SPECIAL PROJECTS: 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. IN ADDITION TO EXPENSES REPORTED ABOVE, THE FOUNDATION MADE CAPITAL INVESTMENTS INTO THE NATIONAL JOURNALISM CENTER. 6887900 15718113 true true false true false false false true false true true false false false true true true false false false false false false true false false false false true true false false false false false false false false true false false false false false false false false true 428 0 true 57 true false false false false false true true false false false false X 7 6 false false false false false false false true true false false true true true true true true true false false X X X TRAVIS CREEL 7033189608 11480 COMMERCE PARK DRIVE 600 reston VA 20191 RON ROBINSON PRESIDENT/DIRECTOR 50.0 0.0 X X 659519 0 15667 RONALD PEARSON VICE PRESIDENT/DIRECTOR 2.0 0.0 X X 0 0 0 FRANK J DONATELLI SECRETARY/TREASURER/DIRECTOR 2.0 0.0 X X 0 0 0 T KENNETH CRIBB DIRECTOR 2.0 0.0 X 0 0 0 JAMES B TAYLOR DIRECTOR 2.0 0.0 X 0 0 0 PETER SCHWEIZER DIRECTOR 2.0 0.0 X 0 0 0 WYNTON C HALL DIRECTOR 2.0 0.0 X 0 0 0 KIRBY WILBUR NJC EXECUTIVE DIRECTOR 50.0 0.0 X 210769 0 15554 ANDREW COFFIN VICE PRESIDENT 50.0 0.0 X 249923 0 18645 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 50.0 0.0 X 242577 0 20707 PATRICK COYLE VICE PRESIDENT 50.0 0.0 X 151241 0 14527 kimberly begg vice president 50.0 0.0 X 145182 0 20158 Nicole Hoplin Vice President 50.0 0.0 X 156250 0 19917 1815461 0 125175 13 false true false HARRY WALKER AGENCY SPEECHES 317671 CP Direct COMMUNICATIONS 142958 American Century INVESTMENT MGMT 177727 Lorraine Lim Catering catering 158552 sodexo CATERING 180868 5 20699924 982911 20699924 CONFERENCE INCOME 541900 196417 196417 SPEAKER INCOME 541900 277895 277895 PUBLICATIONS INCOME 541900 16773 16773 491085 810006 810006 0 143239 143239 46271 46271 0 46271 46271 16338865 15394365 944500 944500 944500 0 0 0 OTHER INCOME 900099 13835 13835 13835 23148860 504920 1944016 0 220300 220300 0 0 1170077 824461 178972 166644 0 3056066 2244953 286174 524939 0 423325 238165 124302 60858 251662 181941 30850 38871 0 574148 559045 10643 4460 54095 54095 0 74803 74803 123595 123595 190652 188172 2480 151640 137100 14540 4300492 3568453 306374 425665 2697607 2231796 151670 314141 0 760491 522164 170372 67955 996635 968740 27429 466 0 1121319 1085300 36019 71449 71079 370 0 938798 662652 122848 153298 194051 165428 23280 5343 EQUIPMENT & MAINTENANCE 425255 394519 30736 HONORARIUM 800622 800622 COMMUNICATIONS EXPENSE 371485 309714 61771 MAINTENANCE & PRESERVATION 165820 163754 2066 300248 179755 105415 15078 19434635 15718113 1787690 1928832 X 5520640 4638177 882463 689009 1609640 3131949 2196157 6652042 8396119 437619 942782 0 0 0 0 0 0 0 0 0 0 32494555 7495273 22000862 24999282 18896939 18181370 323094 330386 0 0 0 0 1265901 1946814 53397415 58602550 1041405 1636909 0 0 0 5865 0 0 0 0 0 0 1325155 1093254 0 0 690713 2558247 3057273 5294275 X 26619666 26863794 9430737 11101859 14289739 15342622 50340142 53308275 53397415 58602550 X 3714225 -740521 -5571 X false true X true false X 16553336 15139494 20619983 16456052 20699924 89468789 0 0 16553336 15139494 20619983 16456052 20699924 89468789 2619822 86848967 426661 620961 585626 755390 999516 3388154 0 334006 295628 192759 315722 13835 1151950 94008893 2712604 0.92384 0.92318 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 19434635 19434635 1000000 250000 919947 979043 969015 1000000 3868005 5802008 0 0 0 0 0 229987 244761 242254 250000 967002 1450503 0 0 0 0 0 503895 X X X X X educational outreach false 16184500 157466 813309 1066117 16089158 15058979 217199 1896421 988099 16184500 11269380 3210510 1135329 556240 15058979 9226852 2381114 13080 351666 11269380 6213068 2280265 1036476 302957 9226852 0.90000 0.10000 false false 8304441 8304441 900000 900000 3100807 1786936 1313871 20189309 5708339 14480970 24999282 0 GIFT ANNUITIES PAYABLE 993529 DEFERRED RENT 1564718 2558247 X 22402768 -740521 -5571 -746092 23148860 23148860 19434635 19434635 19434635 schedule d, part iii, line 4 HISTORIC REAGAN RANCH ARTIFACTS EDUCATE STUDENTS AND THE PUBLIC ON THE LIFE AND PRINCIPLES OF PRESIDENT REAGAN. schedule d, 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 CONFERENCE, THE HIGH SCHOOL CONFERENCE, AND OTHER STUDENT PROGRAMS AND SEMINARS IN ACCORDANCE WITH THE INTENTIONS OF THE SUPPORTERS MAKING CONTRIBUTIONS TO THE ENDOWMENTS. schedule d, 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, 2014 and 2013, 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 2011 through the current year remain open for examination by tax authorities. schedule d, part xi, line 2d THE CHANGE IN THE VALUE OF ANNUITIES AS OF 12/31/2014 IS ($5,571) X X X X true RUSS REID FAIRFAX VA 22102 fundraising counsel false 2471949 318741 2153208 HSP DIRECT va herndon va 20170 fundraising counsel false 1175422 199860 975562 EBERLE ASSOCIATES INC mclean va fundraising counsel false 612562 69476 543086 4259933 588077 3671856 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 $1,052,499 for 2013. true intern SPONSORSHIPS 72 220300 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 true true X X X X X false false false false false false false false false RON ROBINSON PRESIDENT/DIRECTOR 611442 0 25000 0 23077 0 0 0 15667 0 675186 0 0 0 KIRBY WILBUR NJC EXECUTIVE DIRECTOR 202769 0 8000 0 0 0 0 0 15554 0 226323 0 0 0 ANDREW COFFIN VICE PRESIDENT 240308 0 9615 0 0 0 0 0 18645 0 268568 0 0 0 DARLA ANZALONE DIRECTOR OF COMMUNICATIONS 229380 0 8926 0 4271 0 0 0 20707 0 263284 0 0 0 jason barbour director of development 190573 0 7583 0 0 0 0 0 23004 0 221160 0 0 0 PATRICK COYLE VICE PRESIDENT 143672 0 5807 0 1762 0 0 0 14527 0 165768 0 0 0 kimberly begg vice president 129812 0 5666 0 9704 0 0 0 20158 0 165340 0 0 0 Nicole Hoplin Vice President 147500 0 6154 0 2596 0 0 0 19917 0 176167 0 0 0 X 1 17500 fmv X 1 900000 fmv X New Roof 2 65411 fmv 1 false false false part 1, line 6 volunteers 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. part iii, line 4d other program services PUBLIC INFORMATION: 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 FOR THE FOUNDATION'S MISSION AND THE MANY PROGRAMS CONDUCTED THROUGHOUT THE YEAR. part vi, section b, line 11b Review of form 990 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. part vi, section b, line 12c Conflict of interest policy The Foundation conducts periodic reviews pursuant to the following conflict of interest policy: To ensure the Young America's Foundation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews ARE conducted. The periodic reviews, at a minimum, include the following subjects: a.Whether compensation arrangements and benefits are reasonable, based on comparable survey information, and the result of arm's length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the Young America's Foundation's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. The Foundation is keenly aware of the rules relating to conflict of interest. Directors are recused from any discussion and votes on all matters on which they have a potential or actual conflict. part vi, section b, line 15 compensation 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. Contemporaneous substantiation of the compensation committee's 2013 discussion and decision is maintained as part of the corporate records. Additionally, the president reviews employee performance and experience in setting the compensation for the remainder of the Foundation's staff. part vi, section c, line 17 states in Which A copy of 990 is filed: 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 part vi, section c, line 19 public availability THE FOUNDATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON IT'S WEBSITE. THE FOUNDATION DOES NOT GENERALLY MAKE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY AVAILABLE TO THE PUBLIC. PART XI line 9 other changes in net assets THE CHANGE IN THE VALUE OF ANNUITIES AS OF 12/31/2014 IS ($5,571).