2011-05-16T15:25:10-05:00 2010-12-31 RSM MCGLADREY INC 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2010-01-01 272244700 HERITAGE ACTION FOR AMERICA INC HERI 2025485280 321 D STREET NE WASHINGTON DC 20002 MICHAEL NEEDHAM 2025485280 2011-05-16 1 BILL TURCO 3012963600 2010 2016-02-24 21:20:13Z X MICHAEL NEEDHAM 321 D STREET NE WASHINGTON DC 20002 3159377 0 X WWW.HERITAGEACTION.COM X 2010 DC SEE SCHEDULE OHERITAGE ACTION FOR AMERICA, INC. EXISTS TO EDUCATE THE PUBLIC AND GOVERNMENT POLICYMAKERS THROUGH NONPARTISAN RESEARCH ON CURRENT HOT BUTTON ITEMS AND OTHER ISSUES OF CONCERN TO THE AMERICAN PEOPLE. 3 1 15 2 0 0 3159195 0 0 182 3159377 0 0 823357 0 248023 851544 1674901 1484476 1628227 143751 1484476 HERITAGE ACTION FOR AMERICA PROMOTES CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES, AND A STRONG NATIONAL DEFENSE. 0 0 1256179 GRASSROOTS ADVOCACY & CAPITOL HILL OUTREACH 1256179 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 15 1 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 1 1 0 X X TIMOTHY J CHAPMAN 2025485280 321 D ST NE WASHINGTON DC 20002 MIKE NEEDHAM 40.00 X X 66885 0 6880 MIKE FRANC 2.00 X 0 220373 56230 NERSI NAZARI 2.00 X 0 0 0 TIMOTHY CHAPMAN 40.00 X 61893 64895 28148 128778 285268 91258 0 0 1 0 THE HERITAGE FOUNDATION 214 MASSACHUSETTS AVE NE WASHINGTON DC 20002 ADMIN & FUNDRAISING 297707 CRAFT MEDIA DIGITAL 11 D ST SE WASHINGTON DC 20003 MARKETING & ADVERTISING 134877 CONRAD DIRECT INC 300 KNICKERBOCKER RD CRESSKILL NJ 07626 MARKETING 134009 3 3159195 3159195 OTHER INCOME 900099 182 182 182 3159377 0 0 182 143329 120727 15987 6615 479522 403905 53485 22132 42300 35630 4718 1952 120103 101164 13396 5543 38103 32094 4250 1759 19309 16264 2154 891 21000 21000 104825 12382 4265 88178 104892 81787 3337 19768 281996 208855 18074 55067 43307 27044 14781 1482 52825 41199 1693 9933 10104 6373 844 2887 11112 6898 913 3301 2166 1824 242 100 MARKETING 134008 104440 4199 25369 TEMPORARY STAFF 66000 55593 7361 3046 1674901 1256179 170699 248023 X 304864 230099 0 74765 1374471 253090 666 0 1628227 117540 0 26211 0 143751 X 1312040 172436 0 1484476 0 1628227 1484476 X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEFERRED RENT LIABILITY 26211 26211 3159377 1674901 1484476 0 1484476 3159377 0 3159377 0 3159377 1674901 0 1674901 0 1674901 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A), AS AN ENTITY DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. THE ORGANIZATION HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PUBLIC CHARITY AND IS NOT A PRIVATE FOUNDATION. CONTRIBUTIONS TO THE ORGANIZATION ARE NOT DEDUCTIBLE FOR FEDERAL INCOME, ESTATE, AND GIFT TAX PURPOSES. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, IS SUBJECT TO TAX. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. X X X X X 0 0 0 0 0 0 0 0 0 MIKE FRANC 0 172938 0 46300 0 1135 0 35179 0 23354 0 278906 0 0 TIMOTHY CHAPMAN 61633 52829 150 12000 110 66 5356 4591 9803 8403 77052 77889 0 0 FORM 990, PART VI, SECTION A, LINE 7A FOUNDED IN MARCH OF 2010, HERITAGE ACTION FOR AMERICA (THE ORGANIZATION) IS AN ADVOCACY ORGANIZATION WHOSE MISSION IS TO PROMOTE CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES AND A STRONG NATIONAL DEFENSE. THE ORGANIZATION MAINTAINS ONE CLASS OF MEMBERSHIP AND ITS SOLE MEMBER IS THE HERITAGE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11 THE CEO AND COO OF HERITAGE ACTION FOR AMERICA WORK WITH THE CHIEF ACCOUNTANT AT THE HERITAGE FOUNDATION ACCORDING TO AN ESTABLISHED SERVICE AGREEMENT TO COMPILE NECESSARY INFORMATION TO COMPLETE THE FORM 990. PAID TAX PREPARERS THEN ASSIST IN COMPLETING THE FORM FOR FURTHER REVIEW BY THE CEO AND COO. THOUGH THE BOARD DOES NOT REVIEW THE 990 PRIOR TO FILING, THE BOARD DOES RECEIVE A COMPLETED COPY OF THE 990 AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL NEW EMPLOYEES ARE PROVIDED A COPY OF THE ORGANIZATION'S EMPLOYEE HANDBOOK, WHICH ADDRESSES CONFLICTS OF INTEREST. EMPLOYEES MUST SIGN AND ACKNOWLEDGE THEY HAVE REVIEWED AND WILL ADHERE TO ALL POLICIES CONTAINED WITHIN THE ORGANIZATION'S EMPLOYEE HANDBOOK. SPECIFICALLY, THE EMPLOYEE HANDBOOK STATES, "NO EMPLOYEE WILL DO ANYTHING IN THE CONDUCT OF ORGANIZATION'S OPERATIONS THAT WOULD VIOLATE ANY FEDERAL, STATE, OR LOCAL LAW, REGULATION, OR ORDINANCE. OUTSIDE WORK WHICH IS IN CONFLICT WITH THE EFFORTS OF THE ORGANIZATION IS PROHIBITED." HERITAGE ACTION FOR AMERICA INC. ALSO MAINTAINS A CONFLICT OF INTEREST POLICY FOR ALL TRUSTEES, WHO ARE REQUIRED TO SIGN AN ANNUAL DISCLOSURE OF CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IN DEVELOPING HERITAGE ACTION FOR AMERICAS COMPENSATION RECOMMENDATIONS, THE BOARD CONSIDERS MARKET DATA AND OTHER SALARY AND BENEFIT SURVEY INFORMATION REGARDING THE COMPENSATION OF SIMILARLY SITUATED EXECUTIVES, WHICH IS PREPARED FOR THE BOARD BY AN OUTSIDE COMPENSATION EXPERT. MANAGEMENT BONUSES ARE CONTINGENT ON THE SUCCESS OF THE ORGANIZATION AS WELL AS ON THEIR OWN PERFORMANCE AND ACHIEVEMENT OF ESTABLISHED GOALS. GOALS ARE REVIEWED MID-YEAR AND ANNUALLY AND QUARTERLY REPORTS OF ORGANIZATION ACTIVITIES ARE PROVIDED TO THE BOARD. IN CONSIDERING AND APPROVING TOTAL COMPENSATION FOR 2010, THE BOARD OF TRUSTEES ALSO APPROVED BENEFITS PROVIDED UNDER AN EMPLOYER-FUNDED QUALIFIED RETIREMENT PLAN, GROUP HEALTH, LIFE AND LONG-TERM DISABILITY AND LONG-TERM CARE INSURANCE PLANS, AND OTHER BENEFIT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE UPON REQUEST. THE HERITAGE FOUNDATION 214 MASSACHUSETTS AVENUE NE WASHINGTON DC 20002 237327730 CHARITABLE ORGANZATION DC 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 THE HERITAGE FOUNDATION C 400000 N/A THE HERITAGE FOUNDATION G 26037 FMV THE HERITAGE FOUNDATION J 52356 FMV THE HERITAGE FOUNDATION L 245525 COST OF SERVICES PROVIDED