2024-10-25T13:27:46-05:00 2023-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2023-01-01 832602916 FDD Action FDDA 2022070190 1800 M Street NW 800S Washington DC 200365876 William McCarthy Secretary & Treasurer 2022070190 2024-10-22 1 1 Yong Zhang CPA P01249785 7038930300 2024-10-18 2023 2024-10-15 13:58:12Z William McCarthy 1800 M Street NW 800S Washington DC 200365876 1131260 0 X https://www.fddaction.org/ X 2018 DC Advocate for effective policies to promote U.S. national security and defend free nations. 3 0 7 3 0 0 745664 1105847 0 0 190 316 0 0 745854 1106163 0 0 0 0 547977 971598 0 0 34748 165840 212155 713817 1183753 32037 -77590 623419 533542 170891 158604 452528 374938 FDD Action is a non-profit, non-partisan 504(c)4 organization established to advocate for effective policies to promote U.S. National Security and defend free nations. 0 0 1096747 Provide policy analysis and advocacy to promote effective policies to strengthen U.S. National Security and defend free nations. 1096747 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 6 0 1 7 1 0 0 0 0 1 1 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Kathy Helman Vice President Finan 2022070190 1800 M Street NW 800S Washington DC 200365876 Clifford May President 2.00 60.00 X X 488 758588 41466 Lawrence Muscant Vice President 2.00 50.00 X 0 776445 49209 William McCarthy Secretary/Treasurer 2.00 48.00 X X 660 588311 9956 Toby Dershowitz Senior Vice President 10.00 50.00 X 154276 508420 30592 Matthew Zweig Senior Director of Policy 40.00 X 220915 0 51917 Tyler Stapleton Director of Congressional Relations 40.00 X 124870 0 25236 501209 2631764 208376 3 0 1 0 0 500000 605847 25097 1105847 25413 25097 316 316 316 1106163 0 0 316 167929 146765 9790 11374 632317 605369 15249 11699 16261 15466 403 392 92909 86071 4332 2506 62182 60218 285 1679 17356 6484 8912 1960 10444 2987 7372 85 272 272 7962 7725 19 218 54923 51273 1953 1697 27643 26198 761 684 35710 32659 2003 1048 4300 4300 2597 2597 16449 15468 517 464 34499 33167 390 942 1183753 1096747 52258 34748 588035 491230 9000 35384 33312 623419 533542 41098 77094 129793 81510 170891 158604 X 452528 365938 9000 452528 374938 623419 533542 -77590 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 Intercompany payable 81510 81510 X Part X, Line 2: Management has evaluated the Action's tax positions and concluded that the consolidated financial statements do not include any uncertain tax positions. 0 0 0 0 0 0 0 1 0 Lawrence Muscant Vice President 0 453495 0 300000 0 22950 0 9900 0 39309 0 825654 0 0 Clifford May President 488 406371 0 320000 0 32217 0 9900 0 31566 488 800054 0 0 Toby Dershowitz Senior Vice President 85846 302370 62500 187500 5930 18550 2475 7425 6844 13848 163595 529693 0 0 William McCarthy Secretary/Treasurer 660 363340 0 200000 0 24971 0 9900 0 56 660 598267 0 0 Matthew Zweig Senior Director of Policy 194615 0 26000 0 300 0 6627 0 45290 0 272832 0 0 0 Tyler Stapleton Director of Congressional Relations 119665 0 5000 0 205 0 3746 0 21490 0 150106 0 0 0 Part I, Line 8 Bonus targets are set annually by management and the Compensation Committee. Bonuses are paid to staff based on performance and accomplishments. Regular employee bonuses are approved by management. Bonuses to the President, CEO, and officers are set and approved by the Compensation Committee. Schedule J, Part I, Line 3: FDD Action's related organization, FDD, uses the following methods to establish the compensation of its President: Compensation Committee; Independent Compensation Consultant; Form 990 of Other Organizations; Written Employment Contract; Compensation Survey; and Approval by the Compensation Committee X 1 25097 FMV (High/Low Average) 0 0 0 Form 990, Part VI, Section B, line 11b A complete draft of Form 990 was provided to all Board Members for review before submitting to the IRS. Form 990, Part VI, Section B, line 12c FDD Action asks those covered by the Conflict of Interest Policy to complete a disclosure form annually. In the case that they do have an actual or potential conflict of interest, they are asked to promptly disclose all pertinent facts to the President, the CEO or the Chairman of the Board. Form 990, Part VI, Section B, line 15 The Compensation Committee of FDD, a related organization, reviews, sets, and approves salary and bonuses for the President and CEO. Quatt & Associates conducted a compensation study to assist the Compensation Committee in setting compensation for the President and CEO. Minutes are taken of the meeting and decisions are confirmed via email. Compensation for other officers is recommended by the President and CEO, and reviewed and approved by the Compensation Committee. Quatt & Associates conducted a compensation study for FDD to assist the President, CEO, and the Compensation Committee in setting and approving compensation for the other officers. Salary and bonus recommendations for other officers are documented in writing by the President and CEO, which are then provided to the Compensation Committee. The Compensation Committee's review and approval of the recommendations is included in the Compensation Committee minutes and confirmed by email. Form 990, Part VI, Section C, line 19 The governing documents, Conflict of Interest Policy and Form 990 are available upon request. Form 990, Part XII, Line 2c: No change from prior year. Foundation for the Defense of Democracies Inc 1800 M Street NW Suite 800S Washington DC 200365876 134174402 Research institute focusing on foreign policy and national security NY 501(c)(3) Line 7 0 0 0 1 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 Foundation for the Defense of Democracies C 500000 Cash Foundation for the Defense of Democracies K 30900 % of square footage of space Foundation for the Defense of Democracies M 62963 Allocation of time sheet Foundation for the Defense of Democracies N 54297 Allocation of time sheet