2024-11-11T10:49:48-06:00 2023-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2023-01-01 521009116 NATIONAL TAXPAYERS UNION 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 NTU PETER J SEPP 122 C STREET NW SUITE 700 WASHINGTON DC 20001 3965508 0 X WWW.NTU.ORG X 1969 DE ADVOCATES FOR TAX REFORM, LOWER SPENDING AND NATIONAL DEBT, AND LIMITED GOVERNMENT AT ALL LEVELS. 13 12 27 35 0 0 4559962 3879104 0 0 30746 86404 0 0 4590708 3965508 1000 0 0 0 1589208 1674198 98448 76031 368313 1036056 1850923 2724712 3601152 1865996 364356 8541167 8887437 1857977 1758769 6683190 7128668 X NTU IS THE "VOICE OF AMERICA'S TAXPAYERS." NTU WORKS FOR A SIMPLE AND FAIR TAX SYSTEM THAT ENABLES PROSPERITY FOR ALL AND RESPECTS TAXPAYERS' CIVIL RIGHTS, LEAN AND EFFICIENT GOVERNMENT SERVICES AND REGULATIONS, SUSTAINABLE FISCAL POLICIES TO AVOID NATIONAL BANKRUPTCY, AND PERMANENT LIMITS ON TAXES, SPENDING AND DEBT. NTU ACHIEVES THIS MISSION BY UTILIZING THE MOST EFFECTIVE PRO-TAXPAYER TEAM ON CAPITOL HILL AND IN THE STATES. OUR LOBBYING SKILLS, MEDIA SAVVY, POLICY EXPERTISE, AND REPUTATION FOR ADVANCING PRAGMATIC SOLUTIONS ARE UNRIVALED. 0 0 2299866 0 PUBLIC OUTREACH AND EDUCATION: THIS PROGRAM CATEGORY INCLUDES OUTREACH TO SUPPORTERS, OTHER ORGANIZATIONS IN THE ADVOCACY COMMUNITY, AND THE GENERAL PUBLIC ON TAXES, BUDGETS, REGULATIONS, CONSUMER ISSUES THAT INTERSECT WITH TAXPAYER INTERESTS, TAX ADMINISTRATION, AND FREE-MARKET ECONOMIC ISSUES RANGING FROM COMPETITION POLICY TO STRATEGIES FOR COMBATTING INFLATION. NTU CONDUCTS THIS OUTREACH THROUGH THE ORGANIZATION'S WEBSITE, A WEEKLY EMAIL NEWSLETTER, SOCIAL MEDIA PLATFORMS, PRESS RELEASES AND OP-EDS, BROADCAST MEDIA INTERVIEWS, APPEARANCES AT CONFERENCES, PORTIONS OF DIRECT MAIL LETTERS AND EMAILS, AND DISTRIBUTION OF PRINTED MATERIALS. THIS CATEGORY ALSO INCLUDES RESEARCH AND PRODUCTION ASSOCIATED WITH NTU RATES CONGRESS, AN ANNUAL SCORECARD BASED ON ROLL CALL VOTES TAKEN BY LAWMAKERS. 382875 LOBBYING: THIS PROGRAM CATEGORY INCLUDES NTU'S CONTACTS WITH OFFICIALS OF FEDERAL, STATE, AND LOCAL GOVERNMENT TO ADVOCATE ON BEHALF OF LEGISLATIVE AND REGULATORY ISSUES, TESTIMONIES, AND COMMENTS AT PUBLIC HEARINGS OVER TAX, BUDGET, AND REGULATORY PROPOSALS, AND COALITION-BUILDING ON THE NATIONAL AND STATE LEVELS WITH LIKE-MINDED ORGANIZATIONS FOR THOSE ADVOCACY PURPOSES. THIS CATEGORY ALSO INCLUDES GRASSROOTS EFFORTS TO BUILD PUBLIC SUPPORT THROUGH THE USE OF ACTION-ORIENTED EMAILS, CERTAIN TYPES OF TRADITIONAL AND TARGETED SOCIAL MEDIA AND ELECTRONIC ADVERTISING, AS WELL AS CERTAIN PETITIONS AND OTHER COMMUNICATIONS TO PUBLIC OFFICIALS VIA DIRECT MAIL AND EMAIL. 2682741 0 1 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 15 0 1 27 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 13 12 0 0 0 0 1 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 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 OPERATIONS MANAGER 7036835700 122 C ST NW STE 700 WASHINGTON DC 200012151 PETER J SEPP PRESIDENT/ DIRECTOR 33.50 17.50 X X 126254 62184 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 DAVID L KEATING SENIOR COUNSELOR/DIRECTOR 0.50 0.00 X 0 0 0 SHARI D WILLIAMS DIRECTOR 0.50 0.00 X 0 0 0 STEVE FORBES DIRECTOR 0.50 0.00 X 0 0 0 BRANDON D ARNOLD EXECUTIVE VICE PRESIDENT, NTU 38.00 2.00 X 215012 11316 29636 JOSEPH D HENCHMAN EXECUTIVE VICE PRESIDENT, NTUF 0.00 40.00 X 0 241818 28719 EVANGELINELEAH M VUKMIR SENIOR VP OF STATE AFFAIRS 40.00 0.00 X 183424 0 24959 AL CANATA VP OF STRATEGIC PARTNERSHIPS 24.00 16.00 X 102781 68521 29386 TYLER L MARTINEZ SENIOR ATTORNEY 0.00 40.00 X 0 162054 6912 BRYAN G RILEY DIR OF FREE TRADE INITIATIVE 24.00 16.00 X 82790 55193 18253 710261 601086 170555 5 0 1 0 THE HERALD GROUP 1800 M ST NW SUITE 450 WASHINGTON DC 20036 COMMUNICATIONS CONSULTING & OUTRCH 561000 BLACK ROCK GROUP 66 CANAL CENTER PLAZA SUITE 500 ALEXANDRIA VA 22314 COMMUNICATIONS CONSULTING 272125 ZG 122 C STREET LLC 1209 ORANGE STREET WILMINGTON DE 19801 RENT 123442 3 3879104 3879104 86404 86404 3965508 0 0 86404 X 391322 309299 55958 26065 1049590 678529 273936 97125 69058 45680 17149 6229 54681 33244 16146 5291 109547 74687 25429 9431 7103 1500 5603 55426 55426 76031 76031 460444 440323 20121 14385 14315 70 81607 49394 26735 5478 39607 27003 9194 3410 112694 76833 26159 9702 95316 91575 2980 761 106512 106049 463 MEDIA&PUBLIC OUTREACH 651724 650322 1402 PRINTING AND POSTAGE 124880 27616 884 96380 MISCELLANEOUS 101225 56372 12443 32410 3601152 2682741 550098 368313 2158732 4626811 948571 553999 440510 19092 14318 189723 156123 41237 33600 1665127 2053094 3267898 1605615 8541167 8887437 167627 140156 1690350 1618613 1857977 1758769 X 5637438 6089293 1045752 1039375 6683190 7128668 8541167 8887437 364356 81122 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1152044 99963 1252007 1286937 -134893 1152044 1166784 120153 1286937 1080479 86305 1166784 918444 162035 1080479 1.00000 0 0 34355 4739 29616 155368 151384 3984 33600 SECURITY DEPOSITS 11850 DUE FROM RELATED ORGANIZATION 231229 RIGHT-OF-USE ASSET - LONG-TERM 1362536 1605615 LEASE LIABILITY - OPERATING 1618613 1618613 X 4046630 81122 81122 3965508 0 3965508 3601152 0 3601152 0 3601152 PART V, LINE 4: THE ENDOWMENT SUPPORTS CAPITAL, PROGRAMMING, AND GENERAL OPERATING NEEDS OF NATIONAL TAXPAYERS UNION. PART X, LINE 2: THE INCOME TAX POSITIONS TAKEN BY NATIONAL TAXPAYERS UNION (NTU) FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT NTU CONTINUES TO BE EXEMPT FROM INCOME TAXES. NTU DID NOT HAVE ANY UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. NTU 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. NTU 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 ITS TAX-EXEMPT STATUS. NONE OF NTU'S FEDERAL INFORMATION RETURNS ARE CURRENTLY UNDER EXAMINATION. X X X X 1 OPTIMIZE CONSULTING LLC PO BOX 660121 AUSTIN TX 78766 ONLINE FUNDRAISING PLANNING/EXECUTION 0 114650 31031 83619 DAVIDSON & CO 216 PALL MALL ST WINCHESTER VA 22601 DIRECT MAIL PLANNING/EXECUTION 0 72822 45000 27822 187472 76031 111441 AK AL AR CA CO CT DC FL HI IL KS KY ME MN MO MS NC ND NH NJ NM NV NY OH OK OR PA SC RI TN UT VA WA WI WV GA SCHEDULE G, PART I, LINE 2B, COLUMN (V) AGREEMENTS WITH FUNDRAISERS GENERALLY DO NOT INCLUDE PAYMENT FOR MOST MINISTERIAL TASKS SUCH AS PRINTING, DATA FORMATTING AND IN MOST CASES MAILING LIST EXCHANGES, WHICH ARE THE RESPONSIBILITY OF NTU RATHER THAN THE FUNDRAISER. THEREFORE, AMOUNTS PAID FOR MINISTERIAL TASKS ARE REPORTED ELSEWHERE ON THIS RETURN. X X 0 0 0 0 0 0 0 0 0 JOSEPH D HENCHMAN EXECUTIVE VICE PRESIDENT, NTUF 0 238318 0 3500 0 0 0 9970 0 18749 0 270537 0 0 BRANDON D ARNOLD EXECUTIVE VICE PRESIDENT, NTU 211687 11141 3325 175 0 0 8902 468 19252 1014 243166 12798 0 0 PETER J SEPP PRESIDENT/ DIRECTOR 126254 62184 0 0 0 0 4020 1981 17882 8807 148156 72972 0 0 EVANGELINELEAH M VUKMIR SENIOR VP OF STATE AFFAIRS 180924 0 2500 0 0 0 7494 0 17465 0 208383 0 0 0 AL CANATA VP OF STRATEGIC PARTNERSHIPS 100681 67121 2100 1400 0 0 4201 2800 13431 8954 120413 80275 0 0 TYLER L MARTINEZ SENIOR ATTORNEY 0 159554 0 2500 0 0 0 6479 0 433 0 168966 0 0 BRYAN G RILEY DIR OF FREE TRADE INITIATIVE 81590 54393 1200 800 0 0 3332 2222 7620 5079 93742 62494 0 0 PART I, LINE 3 SAME METHODS ABOVE ARE UTILIZED BY THE NATIONAL TAXPAYERS UNION FOUNDATION, A RELATED ORGANIZATION. FORM 990, PART V, LINE 6B: ACKNOWLEDGEMENT LETTERS AS WELL AS SOLICITATIONS NORMALLY EXPLAIN THAT NTU IS A 501(C)(4) ORGANIZATION AND CONTRIBUTIONS ARE NOT TAX DEDUCTIBLE. FORM 990, PART VI, SECTION A, LINE 6 ONLY DIRECTORS SHALL BE MEMBERS OF THE CORPORATION UNDER THE LAWS OF THE STATE OF DELAWARE. ANY INDIVIDUAL WHO OR ENTITY THAT PROVIDES SUPPORT OR ASSISTANCE TO THE CORPORATION MAY BE DESIGNATED AS A "SUPPORTING MEMBER OR OTHER SIMILAR TITLE AS DETERMINED BY THE BOARD OF DIRECTORS FROM TIME TO TIME, BUT SUCH INDIVIDUALS OR ENTITIES SHALL NOT BE DEEMED TO BE MEMBERS OF THE CORPORATION WITHIN THE MEANING OF THE LAWS OF THE STATE OF DELAWARE. THE BOARD OF DIRECTORS MAY DESIGNATE THROUGH BOARD ACTION DIFFERENT CLASSES OF SUPPORTING MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY DIRECTORS WHO RECEIVE NO COMPENSATION FROM NATIONAL TAXPAYERS UNION, 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 OUR RELATED ORGANIZATIONS. OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO MAKE AN ANNUAL DISCLOSURE OF CONFLICT OF INTEREST. WHEN THE BOARD 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 THE COMPENSATION SCHEDULE FOR THE PRESIDENT AND ENTIRE STAFF IS REVIEWED ANNUALLY AND APPROVED BY AT LEAST TWO DIRECTORS WHO DO NOT RECEIVE ANY COMPENSATION FROM NATIONAL TAXPAYERS UNION. THIS OVERSIGHT INCLUDES A REVIEW OF COMPARABILITY DATA. 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. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE NTU OFFICE. NTU IS PLANNING TO MAKE THE FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE ON THE WEBSITE IN THE FUTURE. FORM 990, PART IX, LINE 11G COMMUNICATION CONSULTING: PROGRAM SERVICE EXPENSES 264,423. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 264,423. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 175,900. MANAGEMENT AND GENERAL EXPENSES 20,121. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 196,021. NATIONAL TAXPAYERS UNION FOUNDATION 122 C STREET NW SUITE 700 WASHINGTON DC 20001 521122683 RESEARCH, POLICY ANALYSIS, AND PUBLIC EDUCATION DC 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NATIONAL TAXPAYERS UNION FOUNDATION N 113272 COST NATIONAL TAXPAYERS UNION FOUNDATION O 1493855 COST NATIONAL TAXPAYERS UNION FOUNDATION Q 292992 COST