2020-06-28T16:29:56-05:00 2019-12-31 420714325 RSM US LLP 9801 WASHINGTONIAN BLVD STE 500 GAITHERSBURG MD 20878 990 2019-01-01 272244700 HERITAGE ACTION FOR AMERICA HERI 2025485280 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 20002 JESSICA ANDERSON EXECUTIVE DIRECTOR 2025485280 2020-06-23 1 WILLIAM E TURCO CPA P00369217 3012963600 66.98.98.11 2020-06-23 12:35:43 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 00BFBB601F26E6691F3C42FDB75EEBE807206D5E 2019 2021-04-22 16:20:28Z JESSICA ANDERSON 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 20002 11750595 0 X WWW.HERITAGEACTION.COM X 2010 DC HERITAGE ACTION FOR AMERICA, INC. ("HAFA OR "THE ORGANIZATION") PROMOTES CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES, AND A STRONG NATIONAL DEFENSE. 6 5 32 3 0 0 10752465 11114887 517500 517500 29814 39116 20748 14477 11320527 11685980 0 0 0 0 2302006 2547100 158998 113319 1701818 8534700 6676334 10995704 9336753 324823 2349227 6308934 8896810 504297 746012 5804637 8150798 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 7249182 517500 GRASSROOTS ADVOCACY & CAPITOL HILL OUTREACH, AND EDUCATIONAL ACTIVITIES. 7249182 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 21 0 1 32 1 0 0 0 0 1 1 0 0 0 X 6 5 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR FL GA HI IL KS KY MA MD MN MO WI WV MS NC NH NJ NM NY OK OR PA RI SC TN UT VA X JESSICA ANDERSON 2025485280 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 20002 TIMOTHY J CHAPMAN EXECUTIVE DIRECTOR 40.00 1.00 X X 387698 0 56979 WILLIAM J HUME BOARD MEMBER 2.00 2.00 X 0 0 0 NERSI NAZARI PHD BOARD MEMBER 2.00 2.00 X 0 0 0 JERRY GROSSMAN BOARD MEMBER 2.00 X 0 0 0 REBECCA MERCER BOARD MEMBER 2.00 X 0 0 0 SEAN FIELER BOARD MEMBER 2.00 X 0 0 0 JESSICA ANDERSON VICE PRESIDENT 40.00 1.00 X 240459 0 48547 GARRETT BESS DIRECTOR OF GOVERNMENT RELATIONS 40.00 X 121586 0 26388 JOSHUA ARNOLD DIRECTOR OF STRATEGIC PARTNERSHIPS 40.00 X 108807 0 17764 858550 0 149678 4 0 1 0 CONRAD DIRECT INC 300 KNICKERBOCKER ROAD CRESSKILL NJ 07626 MAILING CONTACT MGMT 354662 MERKLE RESPONSE SERVICES INC 100 JAMISON COURT HAGERSTOWN MD 21740 MAILING CONTACT MGMT 205783 IMGE LLC 108 S WASHINGTON STREET ALEXANDRIA VA 22314 DIGITAL MARKETING & ADVERTISING 191693 ONMESSAGE INC 815 SLATERS LANE ALEXANDRIA VA 22314 MARKETING & ADVERTISING 176930 ZAENGLE CORP 113 JACOBS LANE CHITTENANGO NY 13037 DIGITAL MARKETING & ADVERTISING 156000 8 11114887 63103 11114887 POLICY ADVISORY SVCS 813319 517500 517500 517500 39101 39101 64630 64615 15 15 15 OTHER INCOME 900099 14477 14477 14477 11685980 517500 0 53593 X 733683 574738 83346 75599 1542131 1224660 178536 138935 33246 25818 1367 6061 110247 74211 16376 19660 127793 99240 5255 23298 51166 39734 2104 9328 67968 50326 7091 10551 113319 113319 1909 1909 2074546 1417089 32123 625334 396131 207956 188175 2690152 2368591 11933 309628 599103 561200 15178 22725 165495 128462 6994 30039 199583 169008 3159 27416 333448 235781 8700 88967 45442 35289 1869 8284 26593 15956 9307 1330 BOOKS & PRODUCTS 12784 12738 40 6 DUES & SUBSCRIPTIONS 6144 5856 252 36 OTHER EXPENSES 5870 2529 214 3127 9336753 7249182 385753 1701818 X 3263858 3021865 0 241993 3749748 6160445 481494 523824 92453 163427 112199 86161 51228 1895539 1929650 95992 139210 6308934 8896810 381089 537138 123208 208874 504297 746012 X 5575823 7644393 228814 506405 5804637 8150798 6308934 8896810 2349227 -3066 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 163427 112199 51228 51228 470000 C PIMCO FUND INVESTMENT 1459650 F 1929650 DUE TO THE HERITAGE FOUNDATION 208874 208874 X 11681005 -3066 -3066 11684071 1909 1909 11685980 9339914 5070 5070 9334844 1909 1909 9336753 PART X, LINE 2: THE FOLLOWING IS THE FIN 48 (ASC 740) FOOTNOTE CONTAINED IN HERITAGE ACTION FOR AMERICA'S ("ACTION OR "THE ORGANIZATION") CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2019: ACTION IS A NONPROFIT 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. CONTRIBUTIONS TO ACTION ARE NOT DEDUCTIBLE FOR FEDERAL INCOME, ESTATE AND GIFT TAX PURPOSES. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, IS SUBJECT TO TAX. ACTION HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 OR 2018. ADBI IS A FOR-PROFIT ENTITY, SUBJECT TO FEDERAL INCOME TAXES IN ACCORDANCE WITH THE INTERNAL REVENUE SERVICE. ADBI'S INCOME TAXES ARE ACCOUNTED FOR UNDER THE ASSET AND LIABILITY METHOD. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES AND FOR OPERATING LOSS AND TAX CREDIT CARRY FORWARDS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEAR IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. VALUATION ALLOWANCES ARE RECORDED AGAINST DEFERRED TAX ASSETS WHEN IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF A DEFERRED TAX ASSET WILL NOT BE REALIZED. THE ULTIMATE REALIZATION OF DEFERRED TAX ASSETS IS DEPENDENT UPON THE GENERATION OF FUTURE TAXABLE INCOME DURING THE PERIOD IN WHICH THOSE TEMPORARY DIFFERENCES BECOME DEDUCTIBLE OR PRIOR TO THE EXPIRATION OF OPERATING LOSS CARRYFORWARDS. THE SCHEDULED REVERSAL OF EXISTING TAXABLE TEMPORARY DIFFERENCES, PROJECTED FUTURE TAXABLE INCOME EXCLUSIVE OF REVERSING TAXABLE TEMPORARY DIFFERENCES, AND TAX PLANNING STRATEGIES ARE EVALUATED IN DETERMINING WHETHER IT IS MORE LIKELY THAN NOT THAT DEFERRED TAX ASSETS WILL BE REALIZED. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED ENTITY EXPENSES INCLUDED IN THE FINANCIAL STATEMENTS: 5,070. X X X X 1 THREE CREATIVE INC 10211 WINCOPIN CIRCLE SUITE 100 COLUMBIA MD 21044 CONSULTANTS ON DIRECT MAIL PROGRAM 0 899822 71503 828319 WARFIELD & WALSH INC 601 S WASHINGTON STREET ALEXANDRIA VA 223143004 CONSULTANTS ON DIRECT MAIL PROGRAM 0 228776 39344 189432 1128598 110847 1017751 AK AL AR CA CO DC FL GA HI IL KS KY LA MA MD ME MI MN MS MO NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV SCHEDULE G, PART I, LINE 2B, COLUMN (V) PROFESSIONAL FUNDRAISING PAYMENTS ARE DISTINGUISHED FROM EXPENSE PAYMENTS OR REIMBURSEMENTS PER THE INVOICES PROVIDED BY THE FUNDRAISER. NAME OF FUNDRAISER: WARFIELD & WALSH, INC. PRINTING: $3,900 X 1 1 X X 0 0 0 0 0 0 0 1 0 TIMOTHY J CHAPMAN EXECUTIVE DIRECTOR 266679 0 120300 0 719 0 25650 0 31329 0 444677 0 0 0 JESSICA ANDERSON VICE PRESIDENT 194848 0 45300 0 311 0 21381 0 27166 0 289006 0 0 0 PART I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL: HERITAGE ACTION FOR AMERICA ("HAFA") ALLOWS FIRST-CLASS OR CHARTER TRAVEL FOR THE EXECUTIVE DIRECTOR AND CERTAIN APPROVED STAFF IN CERTAIN CIRCUMSTANCES, SUCH AS INTERNATIONAL TRAVEL, AND ONLY WHEN CONDUCTING OFFICIAL BUSINESS FOR HAFA. IN ACCORDANCE WITH HAFA'S TRAVEL POLICIES, ANY AMOUNT PAID BY THF FOR ANY TRAVEL BY ANY EMPLOYEE THAT IS NOT BUSINESS RELATED IS REQUIRED TO BE REIMBURSED BY THE INDIVIDUAL TO HAFA OR IS INCLUDED IN THE INDIVIDUAL'S REPORTABLE COMPENSATION ON FORM W-2, BOX 5, AND INCLUDED IN PART VII OF THE FORM 990 AND SCHEDULE J, PART II. PART I, LINE 7 A PORTION OF MANAGEMENT COMPENSATION IS IN THE FORM OF AN ANNUAL BONUS. MANAGEMENT BONUSES ARE CONTINGENT ON ACHIEVING THE ORGANIZATION'S MISSION 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 OF DIRECTORS. X 8 63103 FMV 0 1 0 PART I, COLUMN (B): SCHEDULE M, PART I, COLUMN (B): THE AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A HAFA HAS ONE CLASS OF MEMBERS, AND ITS SOLE MEMBER IS THE HERITAGE FOUNDATION (THF). AS SUCH, THF ELECTS HAFA'S BOARD OF DIRECTORS. HAFA'S BOARD OF DIRECTORS MANAGES AND CONTROLS THE PROPERTY, AFFAIRS, AND BUSINESS OF HAFA. FORM 990, PART VI, SECTION A, LINE 8B HAFA'S BOARD OF DIRECTORS DOES NOT HAVE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND VICE PRESIDENT OF HAFA WORK WITH THE THF ACCOUNTING DEPARTMENT ACCORDING TO AN ESTABLISHED SERVICE AGREEMENT TO COMPILE NECESSARY INFORMATION FOR COMPLETING THE FORM 990. PAID TAX PREPARERS THEN ASSIST IN COMPLETING THE RETURN, WHICH IS REVIEWED BY THE VICE PRESIDENT OF FINANCE & ACCOUNTING OF THF. THE COMPLETED DRAFT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND VICE PRESIDENT OF HAFA FOR FINAL REVISIONS. A COMPLETE FINAL DRAFT OF THE FORM 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR FINAL COMMENTS AND APPROVAL BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL NEW HAFA EMPLOYEES ARE REQUIRED TO SIGN AND ACKNOWLEDGE THAT THEY HAVE RECEIVED AND WILL ADHERE TO ALL POLICIES CONTAINED WITHIN THE ORGANIZATION'S EMPLOYEE HANDBOOK, INCLUDING HAFA'S CONFLICT OF INTEREST POLICY. SEPARATELY, HAFA REQUIRES ALL MEMBERS OF THE BOARD OF DIRECTORS TO DISCLOSE, ANNUALLY, ANY AND ALL FINANCIAL INTEREST OR HOLDINGS THAT MAY BE CONSIDERED A CONFLICT OF INTEREST TO HIS/HER DUTIES AS A MEMBER OF THE ORGANIZATION'S GOVERNING BOARD. ADDITIONAL DISCLOSURES ARE REQUIRED PROMPTLY WHEN A PREVIOUSLY UNKNOWN CONFLICT ARISES OR IS DISCOVERED. IN THE CASE OF A POTENTIAL CONFLICT, AFTER A MEMBER OF THE BOARD DISCLOSES SUCH FINANCIAL OR ADVERSE ORGANIZATIONAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE MEMBER, HE/SHE IS REQUIRED TO LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING(S) WHILE THE POTENTIAL CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING MEMBERS TO DETERMINE WHETHER A CONFLICT EXISTS AND WHAT ACTION SHOULD BE TAKEN. IF APPROPRIATE, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT GIVING RISE TO THE POTENTIAL CONFLICT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE VOTES ON WHETHER THE TRANSACTION IN QUESTION IS IN THE BEST INTEREST OF THE ORGANIZATION. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT IS REQUIRED TO INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN. IF THE BOARD OR COMMITTEE DETERMINES THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 IN DEVELOPING HAFA'S COMPENSATION RECOMMENDATIONS, THE BOARD OF DIRECTORS CONSIDERS MARKET DATA AND OTHER SALARY AND BENEFIT SURVEY INFORMATION, PREPARED WITH ADVICE FROM OUTSIDE EXPERTS, REGARDING THE COMPENSATION OF SIMILARLY SITUATED EXECUTIVES. MANAGEMENT BONUSES ARE CONTINGENT ON ACHIEVING THE ORGANIZATION'S MISSION 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 OF DIRECTORS. IN CONSIDERING AND APPROVING TOTAL COMPENSATION FOR 2019, THE BOARD OF DIRECTORS 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 BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 HERITAGE ACTION FOR AMERICA MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST IN COMPLIANCE FOR THE PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 11G COSTS FOR RELATED ORGANIZATION SHARED SERVICES: PROGRAM SERVICE EXPENSES 165,569. MANAGEMENT AND GENERAL EXPENSES 8,767. FUNDRAISING EXPENSES 500,226. TOTAL EXPENSES 674,562. CONSULTING FIRMS & INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 1,251,520. MANAGEMENT AND GENERAL EXPENSES 23,356. FUNDRAISING EXPENSES 125,108. TOTAL EXPENSES 1,399,984. THE HERITAGE FOUNDATION 214 MASSACHUSETTS AVENUE NE WASHINGTON DC 20002 237327730 CHARITABLE ORGANZATION DC 501(C)(3) LINE 7 N/A 0 AMERICAN DREAM BROADCASTING INC 214 MASSACHUSETTS AVENUE NE STE 400 WASHINGTON DC 20002 454869531 BROADCASTING SERVICES DC HERITAGE ACTION FOR AMERICA C 312 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0