2024-01-25T14:09:57-06:00 2023-03-31 540737372 PBMARES LLP 12150 MONUMENT DRIVE SUITE 350 FAIRFAX VA 22033 990 2022-04-01 541719605 HSLDA ACTION HSLD 5403385600 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 STEVEN OBERLANDER VICE PRESIDENT & CFO 5403385600 2024-01-22 1 STEVEN OBERLANDER 999009999 0 JON-MICHAEL ROSCH P00704574 7033858577 2024-01-22 X 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES R MASON 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 1555102 0 X WWW.HSLDAACTION.ORG X 1983 VA HSLDA ACTION IS AN EDUCATIONAL AND LOBBYING ORGANIZATION ESTABLISHED TO PROMOTE HOMESCHOOLING. 6 5 14 352 0 0 225494 223587 134375 171308 51805 54108 1190656 1102325 1602330 1551328 0 5492 0 0 1175394 803756 0 0 255107 802147 1341784 1977541 2151032 -375211 -599704 8835971 9364468 481978 1748533 8353993 7615935 HSLDA ACTION IS AN EDUCATIONAL AND LOBBYING ORGANIZATION ESTABLISHED TO PROMOTE HOMESCHOOLING. 0 0 1215700 5492 171308 GENERATION JOSHUA: WITH THE EMPHASIS ON PATRIOTISM AND AMERICA'S GODLY HERITAGE, GENERATION JOSHUA'S CIVICS EDUCATION PROGRAM EDUCATES YOUNG PEOPLE IN THE ORIGINAL INTENT OF OUR FOUNDING FATHERS AND INSTILLS IN THEM A DESIRE TO BE GOOD STEWARDS OF THIS GREAT COUNTRY. 221769 FEDERAL REGULATIONS: OUR FEDERAL RELATIONS TEAM SERVES AS A "WATCHDOG" ON FEDERAL BILLS AND LOBBIES FOR PRO-HOMESCHOOL AND PARENTAL RIGHTS BILLS. IN ADDITION, WE WORK HARD TO DEFEAT OR MODIFY THOSE LEGISLATIVE BILLS THAT THREATEN HOME EDUCATION OR DISCRIMINATE AGAINST HOMESCHOOL FAMILIES. 184255 AUXILIARY ENTERPRISES: HSLDA ACTION SERVES AS THE LANDLORD FOR THE FOUNDERS HALL BUILDING ON CAMPUS. 1621724 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 16 0 1 14 1 0 0 0 0 1 1 0 0 0 X 6 5 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK CO FL GA KY MS NH NC OR SC TN UT VA WA X THE ORGANIZATION 5403385600 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 JAMES R MASON PRESIDENT AS OF 8/1/22 3.00 37.00 X 0 261869 14243 J MICHAEL SMITH PRESIDENT (4/1/21-7/31/22), DONOR RELATIONS 1.00 39.00 X 0 266319 4522 CHARLES HURST ASSISTANT SECRETARY & VICE PRESIDENT OF ADMINISTRA 2.00 38.00 X 0 204670 28009 STEVEN OBERLANDER ASSISTANT TREASURER & VICE PRESIDENT OF FINANCE & 2.00 38.00 X 0 205187 800 SUZANNE STEPHENS VICE PRESIDENT OF COMMUNICATIONS & MARKETING 2.00 38.00 X 0 169604 1742 SCOTT WOODRUFF SENIOR COUNSEL 1.00 39.00 X 0 193984 1954 MICHAEL DONNELLY SENIOR COUNSEL 1.00 39.00 X 0 194703 0 TIM TRIETLEY DBA & WEB DEVELOPER 4.00 36.00 X 0 143143 0 DARREN JONES SENIOR COUNSEL & DIRECTOR OF GROUP SERVICES 1.00 39.00 X 0 110835 0 JAY KENT MCKAY SENIOR DATA ANALYST 4.00 36.00 X 0 128672 0 MICHAEL FARRIS CHAIRMAN 1.00 1.00 X X 0 0 0 AARON FESSLER TREASURER 1.00 1.00 X 0 0 0 RODGER SAYRE SECRETARY 1.00 1.00 X 0 0 0 ROGERS HELLMAN DIRECTOR 1.00 1.00 X 0 0 0 HEIDI ST JOHN DIRECTOR 1.00 1.00 X 0 0 0 JOSEPH BAILEY DIRECTOR 1.00 1.00 X 0 0 0 0 1878986 51270 0 0 1 0 0 18150 134773 70664 223587 CONFERENCES AND SEMINARS 900099 159795 159795 EDUCATION SUPPORT 900099 11513 11513 171308 54108 54108 30 30 1097008 0 1097008 1097008 1097008 9061 3774 5287 5287 1551328 171308 0 1156433 X 5492 5492 627328 490570 59327 77431 45184 35334 4273 5577 84302 65924 7973 10405 46942 36709 4439 5794 400733 313373 37898 49462 167 130 16 21 4470 3495 423 552 4138 3236 391 511 88615 69297 8380 10938 9611 7516 909 1186 55492 43395 5247 6850 6733 5265 637 831 83417 65232 7889 10296 80788 63176 7640 9972 134355 105066 12706 16583 202043 157998 19107 24938 30089 23529 2846 3714 REPAIRS & MAINTENANCE 154325 120681 14594 19050 MEMBER ACQUISITION 78744 78744 DUES & SUBSCRIPTIONS 4785 3742 452 591 EDUCATION & TRAINING 3279 2564 310 405 2151032 1621724 274201 255107 395997 358703 2719829 2405518 92263 19911 56234 33651 9228691 3941327 5456037 5287364 115611 132871 0 1126450 8835971 9364468 481978 650027 0 1098506 481978 1748533 X 8353993 7615935 8353993 7615935 8835971 9364468 X -599704 -166482 28128 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8955688 3668324 5287364 273003 273003 0 5287364 LEASE RIGHT OF USE ASSETS 1126450 1126450 LEASE RIGHT OF USE LIABILITY 1098506 1098506 X PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX EXEMPT UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION FILES ANNUAL INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. X X X 0 0 0 0 0 0 0 0 0 JAMES R MASON PRESIDENT AS OF 8/1/22 0 237795 0 20148 0 3926 0 14243 0 0 0 276112 0 0 J MICHAEL SMITH PRESIDENT (4/1/21-7/31/22), DONOR RE 0 212083 0 17225 0 37011 0 2289 0 2233 0 270841 0 0 CHARLES HURST ASSISTANT SECRETARY & VICE PRESIDENT 0 189377 0 15293 0 0 0 28009 0 0 0 232679 0 0 STEVEN OBERLANDER ASSISTANT TREASURER & VICE PRESIDENT 0 189853 0 15334 0 0 0 800 0 0 0 205987 0 0 SUZANNE STEPHENS VICE PRESIDENT OF COMMUNICATIONS & M 0 156974 0 12630 0 0 0 1742 0 0 0 171346 0 0 SCOTT WOODRUFF SENIOR COUNSEL 0 179578 0 14406 0 0 0 1954 0 0 0 195938 0 0 MICHAEL DONNELLY SENIOR COUNSEL 0 180105 0 14598 0 0 0 0 0 0 0 194703 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO MAILING, EACH 990 IS SENT FROM THE CFO TO ALL OF THE BOARD MEMBERS FOR THEIR REVIEW OF THE INFORMATIONAL RETURN. EACH BOARD MEMBER EMAILS THE CFO BACK CONFIRMATION THAT THEY HAVE RECEIVED A COPY OF THE 990. ONCE A MAJORITY HAVE RESPONDED BACK, EACH 990 IS FILED BY CERTIFIED MAIL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AND UPDATED TO REFLECT CHANGES DURING THE COURSE OF THE YEAR. ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO ACKNOWLEDGE THAT THEY HAVE READ AND ARE IN COMPLIANCE WITH THE POLICY. ANY CONFLICT OF INTEREST IS DISCLOSED BY THE DIRECTOR OF HR, PRESIDENT OR CFO TO THE BOARD WHO WILL MAKE A DETERMINATION WHETHER THE CONFLICT IS ACCEPTABLE OR NOT BASED ON CIRCUMSTANCES. SHOULD A BOARD MEMBER HAVE A CONFLICT, THEY ARE TO PHYSICALLY EXCUSE THEMSELVES FROM ANY DISCUSSIONS AND DECISIONS REGARDING THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS APPROVED BY THE HSLDA BOARD COMPENSATION COMMITTEE BY REVIEWING COMPARABILITY DATA AND CONTEMPORANEOUS DOCUMENTATION FROM OTHER NONPROFIT ORGANIZATIONS. ALL OTHER SALARIES ARE SET BY THE PRESIDENT IN COOPERATION WITH HUMAN RESOURCES WHICH PROVIDES COMPETITIVE MARKET SALARY DATA OBTAINED FROM EXTERNAL COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART IX LINE 24B MEMBERSHIP DEVELOPMENT EXPENSES: THE ORGANIZATION USES RESOURCES TO INCREASE MEMBERSHIP AND THESE EXPENSES ARE SHOWN ON THE AUDITED FINANCIAL STATEMENTS SEPARATE FROM PROGRAM, MANAGEMENT AND GENERAL OR FUNDRAISING EXPENSES. ON PART IX OF FORM 990, THESE EXPENSES ARE INCLUDED UNDER MANAGEMENT AND GENERAL EXPENSES ON LINE 24B. THE ORGANIZATION BELIEVES THIS IS THE APPROPRIATE TREATMENT AS THESE EXPENSE ARE NOT CONSIDERED FUNDRAISING OR PROGRAM EXPENSES. FORM 990, PART XI, LINE 9: PRIOR YEAR ADJUSTMENT FOR RIGHT OF USE ASSET 28,128. PART XII LINE 2C NO CHANGE FROM PRIOR YEARS. HOME SCHOOL LEGAL DEFENSE ASSOCIATION 1 PATRICK HENRY CIRCLE PURCELLVILLE VA 20132 521354365 PUBLIC CHARITY WA 501(C)(3) LINE 10 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 HOME SCHOOL LEGAL DEFENSE ASSOCIATION C 5310 COST BASIS HOME SCHOOL LEGAL DEFENSE ASSOCIATION J 620000 COST BASIS HOME SCHOOL LEGAL DEFENSE ASSOCIATION O 499500 COST BASIS HOME SCHOOL LEGAL DEFENSE ASSOCIATION P 6796 COST BASIS HOME SCHOOL LEGAL DEFENSE ASSOCIATION Q 4764 COST BASIS