2023-11-15T16:18:09-06:00 2022-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2022-01-01 300192708 Center For American Progress Action Fund % DEANNA NESBURG CENT 2026821611 1333 H Street NW Suite 100E WASHINGTON DC 20005 Navin Nayak Pres & Exec Dir 2026821611 2023-11-15 true Navin Nayak 999009999 Marc Berger P01871563 7038930600 2 2022 2023-04-26 12:10:37Z Navin Nayak 1333 H Street NW100E WASHINGTON DC 20005 9212661 false X WWW.AMERICANPROGRESSACTION.ORG X 2002 DC TO SHAPE THE NATIONAL POLICY DEBATE AND TRANSFORM PROGRESSIVE CONCEPTS INTO POLICY. 5 4 274 9 5425 2307 12848683 9174956 0 0 442 29280 5401 8425 12854526 9212661 1639474 25000 0 0 5872657 5281069 0 0 52163 6092125 5524892 13604256 10830961 -749730 -1618300 5490835 4505040 145081 777586 5345754 3727454 X THE CENTER FOR AMERICAN PROGRESS ACTION FUND'S (THE ACTION FUND) MISSION IS TO IMPACT THE NATIONAL DEBATE AND TRANSFORM PROGRESSIVE IDEAS INTO POLICY THROUGH RAPID RESPONSE COMMUNICATIONS, PUBLIC EDUCATION, GRASSROOTS ORGANIZATION - CONTINUED ON SCH. 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Major accomplishments included shaping the messaging around a progressive economic agenda, tackling the climate crisis, and restoring voting rights. 212447 0 0 EXECUTIVE OFFICE 212447 0 0 9724875 false true true false false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false true 20 0 true 274 true true true false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true true false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI X DEANNA NESBURG 2026821611 1333 H STREET NW SUITE 100E WASHINGTON DC 20005 NAVIN NAYAK PRESIDENT & EXECUTIVE DIRECTOR 39.0 0.0 X 245210 0 19591 LAURA RODRIGUEZ VP, GOVERNMENT AFFAIRS 38.0 0.0 X 160826 0 9631 Will Ragland Senior Director, Research 38.0 0.0 X 126352 0 25945 ALEX WALL VP, DIGITAL COMMUNICATIONS 33.0 0.0 X 135781 0 8317 LAUREN SANTA CRUZ SR. DIRECTOR, DIGITAL CREATIVE 40.0 0.0 X 121349 0 18496 Peter Gordon Director of Federal Affairs 40.0 0.0 X 114237 0 22209 PATRICK GASPARD CEO AND DIRECTOR 3.0 0.0 X X 33808 0 3043 KEVIN TORUNO CFO AND TREASURER 5.0 0.0 X 30968 0 2323 Rozina Kiflom as of 81222 Deputy GC, Corporate sec 6.0 0.0 X 21164 0 1048 ALEX DEMOTS thru 8422 SVP, GEN. COUNSEL & SECRETARY 5.0 0.0 X 17642 0 1540 WENDY ABRAMS DIRECTOR 1.0 0.0 X 0 0 0 PHIL ANGELIDES DIRECTOR 1.0 0.0 X 0 0 0 PETER EDELMAN thru 12522 DIRECTOR 1.0 0.0 X 0 0 0 JUDITH FEDER thru 2522 DIRECTOR 1.0 0.0 X 0 0 0 CHRISTIE HEFNER DIRECTOR 1.0 0.0 X 0 0 0 DAN PFEIFFER DIRECTOR 1.0 0.0 X 0 0 0 JOHN PODESTA thru 9222 DIRECTOR 1.0 0.0 X 0 0 0 HILARY ROSEN thru 62122 DIRECTOR 1.0 0.0 X 0 0 0 GREG ROSENBAUM thru 12522 DIRECTOR 1.0 0.0 X 0 0 0 1007337 0 112143 10 false true false BLUE DEAL LLC 8510 SW 149 AVENUE 1109 MIAMI FL 33193 Digital Consulting 890000 SKDKNICKERBOCKER 1150 18TH STREET NW SUITE 800 WASHINGTON DC 20036 Communications Cons 488569 Global Strategy Group 215 Park Avenue South 15th Floor NEW YORK NY 10003 Polling/Research 456000 Berlin Rosen LLC 15 Maiden Lane Suite 1600 NEW YORK NY 10038 Communications Cons 340636 Hart Research Associates 1724 Connecticut Avenue NW WASHINGTON DC 20009 Polling/Research 250000 8 9174956 9174956 0 29280 29280 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADVERTISING REVENUE 541800 5425 5425 OTHER 900099 3000 3000 8425 9212661 5425 32280 25000 25000 0 0 0 402449 274358 122893 5198 0 4058107 3484812 546178 27117 158007 137434 19608 965 328656 282222 44223 2211 333850 282031 49426 2393 0 32212 27212 4769 231 3727 3148 552 27 0 0 0 3580957 3551916 27700 1341 36494 30829 5403 262 104052 89015 14371 666 237557 203168 32801 1588 0 857144 724116 126857 6171 33064 30894 985 1185 0 16763 15034 1649 80 0 0 302029 255435 44442 2152 32220 27205 4783 232 SUBSCRIPTIONS 127419 126353 1017 49 PUBLIC OPINION ANALYSIS 95000 95000 0 0 MISCELLANEOUS EXPENSES 59537 54019 5272 246 UBI TAX 6717 5674 994 49 10830961 9724875 1053923 52163 2635683 2061584 2344605 2373585 26000 96 4099 2466 0 0 0 0 0 0 0 0 66273 0 368268 300959 87027 67309 0 0 0 0 0 0 0 0 327148 0 5490835 4505040 145081 44939 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 732647 145081 777586 X 3821777 1985973 1523977 1741481 5345754 3727454 5490835 4505040 -1618300 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2540986 2530986 10000 2540986 true Care in Action PAC 45 Broadway New York NY 10006 832488940 10000 PART I-A, LINE 1: THE ACTION FUND DOES NOT ENDORSE CANDIDATES FOR PUBLIC OFFICE; MAKE CONTRIBUTIONS TO CANDIDATES OR PARTIES; OR EXPLICITLY ADVOCATE FOR ELECTION OR DEFEAT OF PARTICULAR CANDIDATES. HOWEVER, AT VARIOUS TIMES DURING THE TAX YEAR, THE ACTION FUND MAY MAKE COMMUNICATIONS TO THE GENERAL PUBLIC COMMENDING OR CRITICIZING PARTICULAR PUBLIC POLICY POSITIONS TAKEN BY VARIOUS CANDIDATES. THESE POLICY ASSESSMENTS MAY TAKE THE FORM OF POSITION PAPERS, PRESS RELEASES, SOCIAL MEDIA POSTS, AND OTHER SIMILAR COMMUNICATIONS TO THE PUBLIC. 79968 67015 12953 288300 233944 54356 67309 0 DUE TO CENTER FOR AMERICAN PROGRESS 732647 732647 X 9212661 9212661 9212661 10830961 10830961 10830961 PART X, LINE 2: THE ACTION FUND IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(4) OF THE IRC. THE ACTION FUND GENERATES UNRELATED INCOME TAXES FROM ADVERTISING AND QUALIFIED TRANSPORTATION FRINGE BENEFITS. DUE TO THE REPEAL OF TAXES ON QUALIFIED TRANSPORTATION FRINGE BENEFITS, THERE IS NO PROVISION FOR INCOME TAXES AS OF DECEMBER 31, 2022, AND 2021. THE ACTION FUND FILES INCOME TAX RETURNS IN THE U.S FEDERAL JURISDICTION. IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES, THE ACTION FUND RECOGNIZESTAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON 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. WITH A FEW EXCEPTIONS, THE ACTION FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2019. MANAGEMENT HAS EVALUATED THE TAX POSITIONS AND HAS CONCLUDED THAT THE ACTION FUND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. true America Works USA 1225 Eye Street NW Washington DC 20005 501(C)(4) 10000 EDUCATIONAL Care in Action PAC 45 Broadway New York NY 10006 832488940 527 10000 PARTISAN/ELECTORAL 2 PART I, LINE 2: THE ACTION FUND REQUIRES GRANTEE ORGANIZATIONS RECEIVING SUSTANTIAL GRANTS TO REPRESENT, WARRANT AND AGREE: THAT IT WILL USE GRANT FUNDS SOLELY FOR PURPOSES CONSISTENT WITH THE ACTION FUND'S TAX-EXEMPT STATUS UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE; THAT NO PORTION OF GRANT FUNDS WILL BE USED DIRECTLY OR INDIRECTLY TO EXPRESSLY OR IMPLICITLY SUPPORT OR OPPOSE ANY CANDIDATE SEEKING ELECTION TO PUBLIC OFFICE, OR PROVIDE A BENEFIT TO ANY POLITICAL PARTY OR CANDIDATE; THAT IT WILL ALLOW THE ACTION FUND'S STAFF OR REPRESENTATIVES TO CONDUCT EVALUATIONS AND AUDITS OF THE USE OF GRANT FUNDS, WHICH MAY INVOLVE VISITS TO OBSERVE, REVIEW AND DISCUSS ITS OPERATIONS, FINANCIAL RECORDS, AND OTHER MATERIALS CONNECTED WITH THE GRANTEE; AND THAT IT WILL SEND THE ACTION FUND FINAL FINANCIAL AND NARRATIVE REPORTS BY A DATE SPECIFIED IN THE ORIGINAL AWARD LETTER. THE ACTION FUND REQUIRES DONEE ORGANIZATIONS TO PROVIDE NARRATIVE AND FINANCIAL REPORTS THAT: ARE SIGNED BY AN OFFICER OF THE ORGANIZATION; DESCRIBE HOW THE FUNDS WERE SPENT AND WHAT WAS ACCOMPLISHED; AND TO PROVIDE A REASONABLY DETAILED ACCOUNT OF THE ACTIVITIES CONDUCTED BY THE GRANTEE IN PERFORMANCE OF THE AGREED UPON WORK. false false false false false false false false false NAVIN NAYAK PRESIDENT & EXECUTIVE DIRECTOR 245210 0 0 0 0 0 19591 0 0 0 264801 0 0 0 LAURA RODRIGUEZ VP, GOVERNMENT AFFAIRS 160826 0 0 0 0 0 8407 0 1224 0 170457 0 0 0 Will Ragland Senior Director, Research 126352 0 0 0 0 0 6637 0 19308 0 152297 0 0 0 PART I: THE ACTION FUND DOES NOT DIRECTLY HIRE OR COMPENSATE EMPLOYEES. ALL EMPLOYEES ARE EMPLOYED BY THE CENTER FOR AMERICAN PROGRESS (CAP), AN UNRELATED ORGANIZATION EXEMPT UNDER SECTION(C)(3). COMPENSATION OF THE INDIVIDUALS LISTED ON THE ACTION FUND'S RETURN WAS DETERMINED UNDER CAP'S POLICIES AND PROCEDURES WHICH SATISFY THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE ACTION FUND OPERATES UNDER A COST SHARING AGREEMENT WITH CAP, APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH CAP EMPLOYS BOTH ORGANIZATION'S STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. THE ACTION FUND REIMBURSES CAP FOR ITS SHARE OF THESE EXPENSES. FORM 990, PART III, LINE 1 AND ADVOCACY IN PARTNERSHIP WITH AMERICAN CITIZENS, EXECUTIVE AND LEGISLATIVE BRANCH POLICYMAKERS AND PROGRESSIVE LEADERS THROUGHOUT THE COUNTRY AND THE WORLD. FORM 990, PART VI, SECTION B, LINE 11B: THE FINANCE DEPARTMENT WORKED DIRECTLY WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FEDERAL FORM 990 ON BEHALF OF THE ACTION FUND. THE FINANCE DEPARTMENT MANAGED THE PROCESS, WITH CLOSE COORDINATION WITH THE LEGAL DEPARTMENT. THE ACCOUNTING FIRM PROVIDED A DRAFT FEDERAL FORM 990, WHICH WAS THEN REVIEWED AND COMMENTED ON BY THE FINANCE DEPARTMENT, THE LEGAL DEPARTMENT AND THE CORPORATE OFFICERS. THE UPDATED DRAFT FEDERAL FORM 990 AND SUMMARY MATERIALS WERE THEN PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND CONSIDERATION ON BEHALF OF THE FULL BOARD OF DIRECTORS. THE AUDIT COMMITTEE WAS OFFERED THE OPPORTUNITY TO DISCUSS THE MATERIALS WITH THE ACTION FUND'S STAFF AND THE ACCOUNTING FIRM THAT PREPARED THE FEDERAL FORM 990. THE AUDIT COMMITTEE APPROVED THE DRAFT FEDERAL FORM 990, AND THE FULL BOARD OF DIRECTORS RECEIVED THE APPROVED VERSION OF THE FORM BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE ACTION FUND IS COMMITTED TO PREVENTING OUTSIDE FINANCIAL INTERESTS OF ITS BOARD MEMBERS, OFFICERS OR EMPLOYEES FROM INFLUENCING ITS ACTIVITIES. TO THAT END, IT HAS ADOPTED AND ENFORCES POLICIES TO PREVENT CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST, INCLUDING SEPARATE POLICIES GOVERNING (1) OFFICERS, DIRECTORS, AND KEY EMPLOYEES; AND (2) ALL EMPLOYEES. COMPLIANCE WITH POLICIES GOVERNING OFFICERS, DIRECTORS AND KEY EMPLOYEES. OFFICERS AND DIRECTORS RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE ASKED TO REVIEW THE POLICY AND SIGN AN ACKNOWLEDGEMENT AFFIRMING RECEIPT, REVIEW AND AGREEMENT TO COMPLY WITH THE POLICY, AS WELL AS UNDERSTANDING THAT THE ACTION FUND IS A SOCIAL WELFARE ORGANIZATION. IN ADDITION, OFFICERS AND DIRECTORS ARE ASKED TO COMPLETE AN ANNUAL INDEPENDENCE QUESTIONNAIRE, WHICH SEEKS DISCLOSURE OF CERTAIN RELATIONSHIPS, ARRANGEMENTS AND TRANSACTIONS IN ORDER TO DETERMINE INDEPENDENCE AND THE EXISTENCE OF CONFLICTS OF INTEREST. THESE POLICIES DESCRIBE POTENTIAL CONFLICTS, PROVIDE MEANS FOR DISCLOSURE, AND PROVIDES PROCESSES FOR INVESTIGATING AND RESOLVING POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A: THE ACTION FUND OPERATES UNDER A COST SHARING AGREEMENT WITH THE CENTER FOR AMERICAN PROGRESS (CAP), APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH CAP EMPLOYS BOTH ORGANIZATIONS' STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. THE ACTION FUND REIMBURSES CAP FOR ITS SHARE OF THESE EXPENSES. COMPENSATION FOR STAFF AND FELLOWS IS SET BY THE HUMAN RESOURCES DEPARTMENT IN CONSULTATION WITH THE EXECUTIVE TEAM. COMPENSATION COMMITTEE OF CAP'S BOARD OF DIRECTORS AND THE ACTION FUND RELIES ON THE PRACTICES PUT IN PLACE BY CAP'S BOARD OF DIRECTORS TO ENSURE EMPLOYEE COMPENSATION IS NOT EXCESSIVE. THE CAP BOARD OF DIRECTORS COMPENSATION COMMITTEE, A COMMITTEE OF INDEPENDENT PERSONS, APPROVES THE SALARY OF THE CHIEF EXECUTIVE OFFICER USING COMPARABILITY DATA AND CONTEMPORANEOUSLY SUBSTANTIATES THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19: THE ACTION FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ACTION FUND'S GOVERNING DOCUMENTS ARE INCLUDED IN ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(4). CHANGES TO ITS GOVERNING DOCUMENTS ARE FILED WITH ITS FEDERAL FORM 990. BOTH FORMS, AS WELL AS ITS AUDITED FINANCIAL STATEMENTS, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUESTS RECEIVED AT ITS WASHINGTON, D.C. OFFICE. THE ACTION FUND'S FEDERAL FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO MADE AVAILABLE TO THE PUBLIC BY WAY OF THE ONLINE INFORMATION SERVICE, GUIDESTAR.ORG. THE ACTION FUND'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT ON AN ANNUAL BASIS. THE ACTION FUND'S AUDIT COMMITTEE, ACTING WITH DELEGATED AUTHORITY ON BEHALF OF THE FULL BOARD OF DIRECTORS, OVERSEES ALL ASPECTS OF THE ORGANIZATION'S FINANCIAL STATEMENT AUDIT. EACH YEAR, THE AUDIT COMMITTEE APPROVES THE ACTION FUND'S EXTERNAL AUDIT FIRM. AT ANY STAGE OF THE AUDIT, THE AUDIT COMMITTEE HAS THE OPPORTUNITY TO MEET WITH THE AUDITOR, WITH OR WITHOUT THE ACTION FUND'S MANAGEMENT OR STAFF PRESENT. AT THE CONCLUSION OF THE AUDIT, THE AUDIT COMMITTEE REVIEWS THE AUDIT REPORT, WHICH INCLUDES COMMUNICATIONS TO THE AUDIT COMMITTEE REQUIRED UNDER STATEMENT OF AUDITING STANDARDS #114. AFTER ITS REVIEW AND DISCUSSION WITH THE AUDITOR, THE AUDIT COMMITTEE VOTES TO ACCEPT OR REJECT THE AUDIT. FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:3580957