2024-11-11T10:50:20-06:00 2023-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2023-01-01 521122683 NATIONAL TAXPAYERS UNION FOUNDATION NATI 7036835700 122 C STREET NW SUITE 700 WASHINGTON DC 20001 PETER J SEPP PRESIDENT 7036835700 2024-11-11 1 0 YI SHRESTHA P00837980 4107205220 2024-11-10 2023 2024-10-15 13:58:12Z NTUF PETER J SEPP 122 C STREET NW SUITE 700 WASHINGTON DC 20001 2748480 0 X WWW.NTU.ORG/FOUNDATION X 1977 DC CONDUCTS TAXPAYER-FOCUSED RESEARCH, ANALYSIS, AND PUBLIC INTEREST LITIGATION. 10 9 0 30 0 0 2309299 2697967 0 0 23778 50513 0 0 2333077 2748480 7000 13641 0 0 1219107 1493855 0 12000 126432 316482 380623 1542589 1900119 790488 848361 5675427 5138087 1769573 330025 3905854 4808062 X NATIONAL TAXPAYERS UNION FOUNDATION (NTUF) PROVIDES CRUCIAL, IMPACTFUL RESEARCH AND ANALYSIS SHOWING AMERICANS HOW TAXES, GOVERNMENT SPENDING, AND REGULATIONS AFFECT THEM. WITH OUR UNIQUE COMBINATION OF POLICY EXPERTISE, OUTREACH KNOW-HOW, AND TRUE NON-PARTISANSHIPNTUF STRIVES TO BE THE NUMBER ONE FEDERAL AND STATE SOURCE FOR SOUND FISCAL POLICYMAKING. 0 0 1267466 13641 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. 1267466 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 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 6 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 PETER J SEPP PRESIDENT/DIRECTOR 17.50 33.50 X X 62184 126254 32690 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 DR 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 DR RICHARD VEDDER DIRECTOR 0.50 0.50 X 0 0 0 STACEY CHAMBERLIN DIRECTOR 0.50 0.50 X 0 0 0 JOSEPH D HENCHMAN EXECUTIVE VICE PRESIDENT, NTUF 40.00 0.00 X 241818 0 28719 BRANDON D ARNOLD EXECUTIVE VICE PRESIDENT, NTU 2.00 38.00 X 11316 215012 29636 EVANGELINE LEAH M VUKMIR SENIOR VP OF STATE AFFAIRS 0.00 40.00 X 0 183424 24959 AL CANATA VP OF STRATEGIC PARTNERSHIPS 16.00 24.00 X 68521 102781 29386 TYLER L MARTINEZ SENIOR ATTORNEY 40.00 0.00 X 162054 0 6912 BRYAN G RILEY DIR OF FREE TRADE INITIATIVE 16.00 24.00 X 55193 82790 18253 601086 710261 170555 2 0 1 0 0 2697967 2697967 50513 50513 2748480 0 0 50513 13641 13641 343509 289358 40884 13267 1019948 675033 293877 51038 24880 20670 2836 1374 9274 3026 6115 133 96244 68043 23669 4532 1750 1750 50555 50555 12000 12000 1230 1230 39357 1681 37594 82 40448 28596 9947 1905 113272 80081 27857 5334 41421 35288 6120 13 32175 31936 239 PRINTING AND POSTAGE 47933 11815 339 35779 MISCELLANEOUS 12482 8298 3209 975 1900119 1267466 506221 126432 4414331 2746429 325000 57250 7355 15807 127011 127011 0 0 1192327 2046687 4164 4164 5675427 5138087 70767 98796 1698806 231229 1769573 330025 X 3741292 4406584 164562 401478 3905854 4808062 5675427 5138087 848361 53847 0 X X 0 1 X 1 0 X 693469 1856277 2159305 2309299 2697967 9716317 693469 1856277 2159305 2309299 2697967 9716317 3984144 5732173 30337 27610 31808 23778 50513 164046 9880363 0.58020 0.55990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1900119 1900119 245006 61252 0 0 179101 213546 227129 245006 864782 1297173 44775 53387 56782 61252 216196 324294 127011 127011 0 0 DUE TO RELATED ORGANIZATION 231229 231229 X 2802327 53847 53847 2748480 0 2748480 1900119 0 1900119 0 1900119 PART X, LINE 2: THE INCOME TAX POSITIONS TAKEN BY NTUF FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT NTUF CONTINUES TO BE EXEMPT FROM INCOME TAXES. NTUF DID NOT HAVE ANY UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. NTUF 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. NTUF EVALUATED ITS 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 NTUF'S FEDERAL INFORMATION RETURNS ARE CURRENTLY UNDER EXAMINATION. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS IN REGION, CONFERENCE ATTENDEES PUBLIC EDUCATION AND RESEARCH 13641 0 0 0 0 0 0 13641 0 13641 EUROPE (INCLUDING ICELAND & GREENLAND) GRANTS TO RECIPIENTS IN REGION, CONFERENCE ATTENDEES 13641 WIRE TRANSFER 0 1 1 0 0 0 0 0 0 PART I, LINE 2: NATIONAL TAXPAYERS UNION FOUNDATION PRESIDENT PETER J. SEPP IS VICE CHAIRMAN AND EXECUTIVE COMMITTEE MEMBER 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 WTA AND IS CONTINUOUSLY UPDATED ON WTA'S ACTIVITIES, INCLUDING FINANCES AND EXPENDITURES. ALL EXPENDITURES AND REVENUES ARE TRACKED VIA INVOICES, RECEIPTS, AND RECORDS OF WTA'S FINANCIAL ACCOUNT, AND WTA'S FINANCES ARE REGULARLY AUDITED AND CERTIFIED BY THE ORGANIZATION'S TREASURER. WTA'S FINANCIAL ACCOUNT IS ADMINISTERED IN CANADA BY A WTA MEMBER ORGANIZATION, BUT WTA IS CHARTERED IN EUROPE. X X 0 0 0 0 0 0 0 0 0 JOSEPH D HENCHMAN EXECUTIVE VICE PRESIDENT, NTUF 238318 0 3500 0 0 0 9970 0 18749 0 270537 0 0 0 BRANDON D ARNOLD EXECUTIVE VICE PRESIDENT, NTU 11141 211687 175 3325 0 0 468 8902 1014 19252 12798 243166 0 0 PETER J SEPP PRESIDENT/DIRECTOR 62184 126254 0 0 0 0 1981 4020 8807 17882 72972 148156 0 0 EVANGELINE LEAH M VUKMIR SENIOR VP OF STATE AFFAIRS 0 180924 0 2500 0 0 0 7494 0 17465 0 208383 0 0 AL CANATA VP OF STRATEGIC PARTNERSHIPS 67121 100681 1400 2100 0 0 2800 4201 8954 13431 80275 120413 0 0 TYLER L MARTINEZ SENIOR ATTORNEY 159554 0 2500 0 0 0 6479 0 433 0 168966 0 0 0 BRYAN G RILEY DIR OF FREE TRADE INITIATIVE 54393 81590 800 1200 0 0 2222 3332 5079 7620 62494 93742 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 113272 COST NATIONAL TAXPAYERS UNION O 1493855 COST NATIONAL TAXPAYERS UNION P 292992 COST