THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-15
IRS object ID: 201303199349304120
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-15T10:47:59-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ARONSON LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	805 KING FARM BLVD 3RD FLOOR	AddressLine1
City	ROCKVILLE	City
State	MD	State
ZIP Code	20850	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237002632	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	American Spectator Foundation Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% SCOTT RUSSELL	InCareOfName
Name Control	AMER	NameControl
Phone	7038072011	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1611 North Kent Street	AddressLine1
Address Line2	Suite 901	AddressLine2
City	Arlington	City
State	VA	State
ZIP Code	22209	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	scott russell	Name
Title	president	Title
Phone	7038072011	Phone
Date Signed	2013-11-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Craig Stevens CPA	Name
Phone	3012316200	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	scott russell	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1611 north kent street 901	AddressLine1
City	arlington	City
State	VA	State
ZIP Code	22209	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2585553	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.spectator.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1967	YearFormation
State Legal Domicile	IN	StateLegalDomicile
Activity Or Mission Description	the american spectator foundation is a nonprofit, nonpartisan media organization.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	17	TotalNbrEmployees
Total Gross UBI	74841	TotalGrossUBI
Net Unrelated Business Txbl Income	-60459	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1144506	ContributionsGrantsPriorYear
Contributions Grants Current Year	1777949	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	949576	ProgramServiceRevenuePriorYear
Program Service Revenue CY	770710	ProgramServiceRevenueCY
Investment Income Prior Year	21	InvestmentIncomePriorYear
Investment Income Current Year	893	InvestmentIncomeCurrentYear
Other Revenue Prior Year	485628	OtherRevenuePriorYear
Other Revenue Current Year	36001	OtherRevenueCurrentYear
Total Revenue Prior Year	2579731	TotalRevenuePriorYear
Total Revenue Current Year	2585553	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	6701	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	972478	SalariesEtcPriorYear
Salaries Etc Current Year	974262	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	109457	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	69292	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	353500	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1587397	OtherExpensePriorYear
Other Expenses Current Year	1585468	OtherExpensesCurrentYear
Total Expenses Prior Year	2676033	TotalExpensesPriorYear
Total Expenses Current Year	2629022	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-96302	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-43469	RevenuesLessExpensesCY
Total Assets BOY	148869	TotalAssetsBOY
Total Assets EOY	233077	TotalAssetsEOY
Total Liabilities BOY	730830	TotalLiabilitiesBOY
Total Liabilities EOY	858507	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-581961	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-625430	NetAssetsOrFundBalancesEOY
Mission Description	The American Spectator Foundation is a nonprofit, nonpartisan media organization responsible for publishing "The American Spectator" and its daily companion website, www.spectator.org, providing americans with news and commentary onpolitics, economics, and culture.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1978010	Expense
Revenue	770710	Revenue
Description	Supports publication of "The American Spectator," a monthly intellectual review of culture. Also provides scholarships and training to journalism students and entry-level working journalists.	Description
Total Program Service Expense	1978010	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	true	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	85	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	17	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	IL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NM	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ND	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	RI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	TN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	UT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCOTT RUSSELL	NamePerson
Telephone Number	7038072011	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1611 NORTH KENT STREET 901	AddressLine1
City	arlington	City
State	VA	State
ZIP Code	22209	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Charles H Brunie
chairman	2.0	X	X	0	0	0
Paul Charnetzki
Treasurer	2.0	X	X	0	0	0
Lawrence Auriana
Director	2.0	X		0	0	0
Jerry W Gerde Esq
Director	2.0	X		0	0	0
Alan Somers MD
Director	2.0	X		0	0	0
Thomas Tarzian
Director	2.0	X		0	0	0
Edward S McFadden
Director	2.0	X		0	0	0
James Piereson
Director	2.0	X		0	0	0
Sam Dealey
Director	2.0	X		0	0	0
Anthony J Saliba
Director	2.0	X		0	0	0
Peter A Leidel
Director	2.0	X		0	0	0
Ned Ryun
Dierctor	2.0	X		0	0	0
R Emmett tyrrell Jr
Secretary & VP	40.0		X	160000	0	0
WLADYSLAW PLESZCZYNSKI
Editorial Director	40.0			160000	0	6148	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	320000	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	6148	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Field	Value	IRS element (for citing)
Name Person	Brown Printing Company	NamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2300 Brown Ave	AddressLine1
City	WASECA	City
State	MN	State
ZIP Code	56093	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	printing	DescriptionOfServices
Compensation	161179	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
All Other Contributions	1777949	AllOtherContributions
Total Contributions	1777949	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PUBLICATIONS REVENUE	Description
Business Code	511120	BusinessCode
Total Revenue Column	770710	TotalRevenueColumn
Related Or Exempt Function Income	695869	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	74841	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	770710	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	893	TotalRevenueColumn
Exclusion	$893	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16387	TotalRevenueColumn
Exclusion	$16,387	ExclusionAmount

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MAILING LIST SALES	Description
Business Code	900099	BusinessCode
Total Revenue Column	19614	TotalRevenueColumn
Exclusion	$19,614	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	19614	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2585553	TotalRevenueColumn
Related Or Exempt Function Income	695869	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	74841	UnrelatedBusinessRevenue
Exclusion	$36,894	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	307881	Total
Program Services	292031	ProgramServices
Fundraising	15850	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	486803	Total
Program Services	318955	ProgramServices
Management And General	83782	ManagementAndGeneral
Fundraising	84066	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	135216	Total
Program Services	104116	ProgramServices
Management And General	13522	ManagementAndGeneral
Fundraising	17578	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	44362	Total
Program Services	34159	ProgramServices
Management And General	4436	ManagementAndGeneral
Fundraising	5767	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	40869	Total
Management And General	40869	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	61293	Total
Program Services	47196	ProgramServices
Management And General	6129	ManagementAndGeneral
Fundraising	7968	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	69292	Total
Fundraising	69292	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	572040	Total
Program Services	440471	ProgramServices
Management And General	57204	ManagementAndGeneral
Fundraising	74365	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	25755	Total
Program Services	25755	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	405281	Total
Program Services	312066	ProgramServices
Management And General	40528	ManagementAndGeneral
Fundraising	52687	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	118079	Total
Program Services	118079	ProgramServices

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	91565	Total
Program Services	70505	ProgramServices
Management And General	9157	ManagementAndGeneral
Fundraising	11903	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	41790	Total
Program Services	32178	ProgramServices
Management And General	4179	ManagementAndGeneral
Fundraising	5433	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	24695	Total
Program Services	24695	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	2069	Total
Management And General	2069	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	11036	Total
Management And General	11036	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8872	Total
Management And General	8872	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
BUILDING OPERATIONS	10058	7745	1005	1308
BUSINESS LICENSES & PERMITS	9122		9122
MEALS AND ENTERTAINMENT	17751	13668	1775	2308
SPECIAL PROJECT	106921	106921

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	38272	Total
Program Services	29470	ProgramServices
Management And General	3827	ManagementAndGeneral
Fundraising	4975	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2629022	Total
Program Services	1978010	ProgramServices
Management And General	297512	ManagementAndGeneral
Fundraising	353500	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	63669	BOY
EOY	97092	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	6636	BOY
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	13384	BOY
EOY	85441	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	4339	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	54372	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11036	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	41828	BOY
EOY	43336	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	7208	BOY
EOY	7208	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	11805	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	148869	BOY
EOY	233077	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	81939	BOY
EOY	189091	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	648891	BOY
EOY	663992	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	5424	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	730830	BOY
EOY	858507	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-581961	BOY
EOY	-625430	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-581961	BOY
EOY	-625430	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	148869	BOY
EOY	233077	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-43469	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1740065	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1143100	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1104907	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1144506	CurrentTaxYearMinus1Year
Current Tax Year	1777949	CurrentTaxYear
Total	6910527	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1740065	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1143100	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1104907	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1144506	CurrentTaxYearMinus1Year
Current Tax Year	1777949	CurrentTaxYear
Total	6910527	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	1810054	AmountsSubstContributorsTotal
Public Support Total170	5100473	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6661	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	269	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	48	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	21	CurrentTaxYearMinus1Year
Current Tax Year	17280	CurrentTaxYear
Total	24279	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	112076	CurrentTaxYearMinus1Year
Current Tax Year	19614	CurrentTaxYear
Total	131690	Total

Field	Value	IRS element (for citing)
Total Support	7066496	TotalSupport
Gross Receipts From Admissions Etc	1720286	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.72178	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.57040	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	460000	BeginningOfYearBalance
Other Expenditures	230000	OtherExpenditures
End Of Year Balance	230000	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	448500	BeginningOfYearBalance
Contributions	460000	Contributions
Other Expenditures	448500	OtherExpenditures
End Of Year Balance	460000	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Land		Land
Buildings		Buildings
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	54372	OtherCostOrOtherBasis
Depreciation	11036	Depreciation
Book Value	43336	BookValue

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildings
Total Of Book Value Land Buildings	43336	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability
Total Of Amounts	0	TotalOfAmounts

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Agreement Ref Fundraising	true	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Field	Value	IRS element (for citing)
Name Of Individual	strive communication	NameOfIndividual
Activity	fundrsng	Activity
Fundraiser Control Of Funds	false	FundraiserControlOfFunds
Amount Retained By Contractor	65219	AmountRetainedByContractor

Field	Value	IRS element (for citing)
Total Retained By Contractors	65219	TotalRetainedByContractors
Licensed States	AL	LicensedStates
Licensed States	AK	LicensedStates
Licensed States	AR	LicensedStates
Licensed States	CA	LicensedStates
Licensed States	CT	LicensedStates
Licensed States	FL	LicensedStates
Licensed States	GA	LicensedStates
Licensed States	IL	LicensedStates
Licensed States	KS	LicensedStates
Licensed States	KY	LicensedStates
Licensed States	MD	LicensedStates
Licensed States	MA	LicensedStates
Licensed States	MI	LicensedStates
Licensed States	MN	LicensedStates
Licensed States	MS	LicensedStates
Licensed States	NH	LicensedStates
Licensed States	NJ	LicensedStates
Licensed States	NM	LicensedStates
Licensed States	NY	LicensedStates
Licensed States	NC	LicensedStates
Licensed States	ND	LicensedStates
Licensed States	OK	LicensedStates
Licensed States	OR	LicensedStates
Licensed States	PA	LicensedStates
Licensed States	RI	LicensedStates
Licensed States	SC	LicensedStates
Licensed States	TN	LicensedStates
Licensed States	UT	LicensedStates
Licensed States	VA	LicensedStates
Licensed States	WV	LicensedStates
Licensed States	WI	LicensedStates

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
WLADYSLAW PLESZCZYNSKI
Editorial Director	160000	0	0	0	0	0	6148	0	0	0	166148	0	0	0
R Emmett tyrrell Jr
Secretary & VP	160000	0	0	0	0	0	0	0	0	0	160000	0	0	0

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Organization's mission	(continued from 990, Part III, line 1)	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.
audit of financial statements	Form 990, part IV, line 12a	The audit of the financial statements for the year ending December 31, 2012 is in process as of the filing of this form 990. We expect the audit to be completed sometime after this filing without exception.
process for review of form 990	part vi, line 11b	the form 990 is prepared by an independent accountant, and the president and treasurer of the board review it before filing with the irs.
process for determining executive compensation	part vi line 15a and b	executive compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance.
certain documents available to the public	part vi line 19	the governing documents and financial statements are not made available to the public.