2023-11-15T10:33:17-06:00 2022-12-31 260794367 UHY ADVISORS MID-ATLANTIC MD INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2022-01-01 521122683 NATIONAL TAXPAYERS UNION FOUNDATION NATI 7036835700 122 C STREET NW 700 WASHINGTON DC 20001 PETER J SEPP PRESIDENT 7036835700 2023-11-15 1 PETER SEPP 999009999 0 KATSIARYNA VASILIEV P02167272 4107205220 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NTUF PETER J SEPP 122 C STREET NW 700 WASHINGTON DC 20001 2333077 0 X WWW.NTU.ORG/FOUNDATION X 1977 DC PROVIDE UNIQUE, NON-PARTISAN RESEARCH, ANALYSIS, EDUCATION, MEDIA OUTREACH, AND PUBLIC INTEREST LITIGATION ON FEDERAL, STATE, AND LOCAL FISCAL POLICY ISSUES, INCLUDING TAXES, BUDGETS, REGULATIONS, AND GOVERNMENT ADMINISTRATION. 10 9 0 50 0 0 2159305 2309299 0 0 31808 23778 0 0 2191113 2333077 5000 7000 0 0 1118335 1219107 24421 0 118065 237706 316482 1385462 1542589 805651 790488 4764354 5675427 1463000 1769573 3301354 3905854 X NATIONAL TAXPAYERS UNION FOUNDATION (NTUF) WORKS TO SHOW AMERICANS HOW TAXES, GOVERNMENT SPENDING, AND REGULATIONS AFFECT THEM. NTUF'S DISTINCT PROJECTS CUT THROUGH THE HYPE, EMPOWER CITIZENS TO ENGAGE IN THE CRITICAL FISCAL POLICY DEBATES OF OUR TIME, AND HOLD ELECTED OFFICIALS ACCOUNTABLE AT EVERY LEVEL OF GOVERNMENT. WITH OUR UNIQUE COMBINATION OF POLICY EXPERTISE, OUTREACH KNOW-HOW, AND TRUE NON-PARTISANSHIP, WE STRIVE TO BECOME THE NUMBER ONE FEDERAL AND STATE SOURCE FOR SOUND FISCAL POLICYMAKING. 0 0 1025429 7000 PUBLIC EDUCATION AND RESEARCH: THIS PROGRAM CATEGORY INCLUDES SUBSTANTIVE OUTREACH AND COMMUNICATIONS WITH THE GENERAL PUBLIC, POLICYMAKERS, AND SUPPORTERS THROUGH PROMOTION AND DISTRIBUTION OF POLICY PAPERS AND ISSUE BRIEFS, AN EMAIL NEWSLETTER. THE WEBSITE AND BLOG, EARNED MEDIA APPEARANCES AND CITATIONS, APPEARANCES AT CONFERENCES, COMMENT FILINGS, AND PUBLIC INTEREST LITIGATION. PROJECTS INCLUDE EXAMINING RULES AND REFORMS TO BUDGET PROCESSES THAT AFFECT ECONOMIC GROWTH; ANALYZING HOW STATES AND LOCALITIES ENGAGE IN TAX AND REGULATORY ACTIONS BEYOND THEIR BORDERS; ILLUSTRATING THE INCIDENCE AND DISTRIBUTION OF TAX BURDENS ON AMERICAN HOUSEHOLDS; QUANTIFYING TAX COMPLIANCE AND COMPLEXITY COSTS; FOCUSING ON THE FISCAL ASPECTS OF TRADE POLICIES; FILING LITIGATION AND AMICUS BRIEFS IN PRECEDENTIAL CASES AFFECTING TAXPAYER RIGHTS AND SOUND TAX ADMINISTRATION; DELIVERING INFORMATION THE PUBLIC OFTEN FINDS DIFFICULT TO OBTAIN ON FISCAL MATTERS SUCH AS PUBLIC OFFICIAL'S PERQUISITES; AND DEVELOPING PRACTICAL POLICY RESPONSES TO THE FISCAL AND GOVERNMENT ADMINISTRATION CHALLENGES CURRENTLY CONFRONTING THE NATION. 1025429 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY MA ME MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X SYLVIA CARRANZA 7036835700 122 C STREET NW SUITE 700 WASHINGTON DC 20001 JOSEPH HENCHMAN EXECUTIVE VP, NTUF 40.00 0.00 X 220882 0 14498 BRANDON ARNOLD EXECUTIVE VP, NTU 2.00 38.00 X 10470 198919 18269 PETER JSEPP PRESIDENT/DIRECTOR 17.50 33.50 X X 62690 127280 25327 EVANGELINE LEAH VUKMIR VP OF STATE AFFAIRS 0.00 40.00 X 0 179579 18119 AL CANATA VP OF STRATEGIC PRTNRSHPS 16.00 24.00 X 65086 97629 23761 TYLER MARTINEZ SENIOR ATTORNEY 40.00 0.00 X 149477 0 2947 BRYAN RILEY DIR OF FREE TRADE INIT 16.00 24.00 X 53722 80582 14524 JESSICA WARD DIRECTOR OF STATE AFFAIRS 2.80 37.20 X 8828 117289 17128 MICHAEL D FRYT CHAIRMAN/DIRECTOR 1.00 1.00 X X 0 0 0 JOSEPH G LEHMAN VICE CHAIRMAN/DIRECTOR 1.00 1.00 X X 0 0 0 DONALD P RACHETER SECRETARY/DIRECTOR 0.50 0.50 X X 0 0 0 CHUCK FULLER TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 BRANDON PECK DIRECTOR 0.50 0.50 X 0 0 0 JON COUPAL DIRECTOR 0.50 0.50 X 0 0 0 KR KAMON DIRECTOR 0.50 0.50 X 0 0 0 RICHARD VEDDER DIRECTOR 0.50 0.50 X 0 0 0 STACEY CHAMBERLIN DIRECTOR 0.50 0.50 X 0 0 0 571155 801278 134573 2 0 1 0 0 2309299 2309299 23778 23778 2333077 0 0 23778 7000 7000 234856 162507 58878 13471 858366 593941 215183 49242 24401 16884 6117 1400 19176 13268 4807 1101 82308 56952 20634 4722 1720 48 1309 363 41887 1174 31878 8835 13493 378 10269 2846 50 50 18460 5281 12764 415 29878 20751 7498 1629 94531 65410 23698 5423 38098 33068 3978 1052 30143 29468 675 PRINTING AND POSTAGE 36118 8506 46 27566 MISCELLANEOUS 11473 10162 1311 MEDIA AND PUBLIC OUTREA 631 631 1542589 1025429 399095 118065 3396221 4414331 57250 3812 7355 127011 127011 0 0 1354538 1192327 9783 4164 4764354 5675427 114757 70767 1348243 1698806 1463000 1769573 X 2913044 3741292 388310 164562 3301354 3905854 4764354 5675427 790488 -185988 0 X X 0 1 X 1 0 X 778915 693469 1856277 2159305 2309299 7797265 778915 693469 1856277 2159305 2309299 7797265 3346040 4451225 33030 30337 27610 31808 23778 146563 5938 5938 7949766 0.55990 0.46780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1542589 1542589 227129 56782 0 0 146602 179101 213546 227129 766378 1149567 36651 44775 53387 56782 191595 287393 127011 127011 0 0 DUE TO RELATED ORGANIZATION 1698806 1698806 X 2147089 -185988 -185988 2333077 0 2333077 1542589 0 1542589 0 1542589 PART X, LINE 2: THE INCOME TAX POSITIONS TAKEN BY THE ORGANIZATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE ORGANIZATION CONTINUES TO BE EXEMPT FROM INCOME TAXES. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE ORGANIZATION BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. THE ORGANIZATION EVALUATED THEIR UNCERTAINTY IN INCOME TAXES AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON THEIR TAX-EXEMPT STATUS. NONE OF THE ORGANIZATION'S FEDERAL INFORMATION RETURNS ARE CURRENTLY UNDER EXAMINATION. 1 0 0 0 0 0 0 0 0 0 EUROPE GENERAL SUPPORTING INTERNATIONAL ACTIVITIES 7000 WIRE TRANSFER 0 1 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART II, LINE 1 NATIONAL TAXPAYERS UNION FOUNDATION PRESIDENT PETER J. SEPP IS VICE CHAIRMAN AND MEMBER OF THE EXECUTIVE COMMITTEE OF THE WORLD TAXPAYERS ASSOCIATIONS (WTA), A GLOBAL CONSORTIUM OF TAXPAYER POLICY EDUCATION ORGANIZATIONS. IN THESE CAPACITIES, MR. SEPP IS PART OF THE PLANNING ACTIVITIES OF THE ORGANIZATION AND IS CONTINUOUSLY UPDATED ON THE ORGANIZATION'S ACTIVITIES, INCLUDING FINANCES AND EXPENDITURES. THE ORGANIZATION'S FINANCIAL ACCOUNT IS ADMINISTERED IN CANADA BY A WTA MEMBER GROUP, BUT WTA IS CHARTERED IN EUROPE. X X 0 0 0 0 0 0 0 0 0 JOSEPH HENCHMAN EXECUTIVE VP, NTUF 220882 0 0 0 0 0 2500 0 11998 0 235380 0 0 0 BRANDON ARNOLD EXECUTIVE VP, NTU 10470 198919 0 0 0 0 125 2375 788 14981 11383 216275 0 0 PETER JSEPP PRESIDENT/DIRECTOR 62690 127280 0 0 0 0 0 0 8358 16969 71048 144249 0 0 EVANGELINE LEAH VUKMIR VP OF STATE AFFAIRS 0 179579 0 0 0 0 0 2500 0 15619 0 197698 0 0 AL CANATA VP OF STRATEGIC PRTNRSHPS 65086 97629 0 0 0 0 1000 1500 8504 12757 74590 111886 0 0 TYLER MARTINEZ SENIOR ATTORNEY 149477 0 0 0 0 0 2500 0 447 0 152424 0 0 0 PART I, LINE 3 SAME METHODS ABOVE ARE USED BY A RELATED ORGANIZATION, NATIONAL TAXPAYERS UNION; IN THIS FORM, METHODS CHECKED ARE USED FOR COMPENSATION OF NATIONAL TAXPAYERS UNION FOUNDATION'S EXECUTIVE VICE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY DIRECTORS, WHO RECEIVE NO COMPENSATION FROM NATIONAL TAXPAYERS UNION FOUNDATION, AS WELL AS THE PRESIDENT AND OPERATIONS MANAGER. THE FINAL FORM 990 WAS SENT TO THE ENTIRE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OUR CONFLICT OF INTEREST POLICY INCLUDES OUR ORGANIZATION AND ALL OF OUR RELATED ORGANIZATIONS. OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO MAKE AN ANNUAL DISCLOSURE OF CONFLICTS OF INTEREST. WHEN THE BOARD OF DIRECTORS CONSIDERS A TRANSACTION OR PROPOSED TRANSACTION, EACH DIRECTOR WHO HAS OR MAY HAVE A CONFLICT OF INTEREST IS REQUIRED TO DISCLOSE IT PROMPTLY TO THE BOARD IF NOT ALREADY DISCLOSED. A DIRECTOR WHO HAS A CONFLICT OF INTEREST DOES NOT VOTE ON ANY BOARD ACTION REGARDING THIS TRANSACTION. THIS POLICY IS COMMUNICATED AND RECERTIFIED AT BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT IS REVIEWED ANNUALLY AND APPROVED BY AT LEAST TWO DIRECTORS OF THE BOARD. THE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE PERFORMING THE ANNUAL REVIEW OF COMPENSATION PROCESS DO NOT RECEIVE ANY COMPENSATION FROM NATIONAL TAXPAYERS UNION FOUNDATION. COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED ANNUALLY AND APPROVED BY AT LEAST TWO DIRECTORS OF THE BOARD. THE PRESIDENT REVIEWS SALARY COMPARABILITY DATA FOR ALL POSITIONS. THE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE PERFORMING THE ANNUAL REVIEW OF COMPENSATION PROCESS DO NOT RECEIVE ANY COMPENSATION FROM NATIONAL TAXPAYERS UNION FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE NTUF OFFICE. NTUF IS PLANNING TO MAKE THE FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE ON THE WEBSITE IN THE FUTURE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NATIONAL TAXPAYERS UNION 122 C STREET NW SUITE 700 WASHINGTON DC 20001 521009116 PUBLIC EDUCATION, MOBILIZATION, AND LOBBYING DE 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 NATIONAL TAXPAYERS UNION N 94531 COST NATIONAL TAXPAYERS UNION O 1219105 COST NATIONAL TAXPAYERS UNION P 228953 COST