2025-11-10T13:16:25-06:00 2024-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2024-01-01 237042029 Young America's Foundation YOUN 7033189608 11480 Commerce Park Drive 600 Reston VA 20191 Paul B Matthews Chief Financial Officer 7033189608 2025-11-05 1 1 Stacy Cullen P00974308 4048929651 2025-11-05 2024 2025-03-06 01:10:19Z Scott Walker 11480 Commerce Park Drive 600 Reston VA 20191 52723945 0 X https://www.yaf.org/ X 1969 TN Young America's Foundation educates & inspires young people nationwide with conservative ideas. 8 6 77 20500 0 0 31941995 38265909 540274 495844 1799065 2721026 139922 111967 34421256 41594746 187150 223850 0 0 9470878 10264336 0 0 1560043 26488801 26059936 36146829 36548122 -1725573 5046624 104613903 115204017 9536184 9168350 95077719 106035667 X Young America's Foundation is a leading youth outreach organization of the Conservative Movement which ensures that increasing numbers of young people understand and are inspired by the ideas of individual freedom, a strong national defense, free enterprise, and traditional values. 0 0 24213410 223850 475083 Student Programs: Young America's Foundation inspires young people - primarily in college, high school, and middle school - with conservative ideas through breakthrough conferences and seminars, campus lectures and activism initiatives, internships, free speech defense, the National Journalism Center, the Center for Entrepreneurship & Free Enterprise, and Young Americans for Freedom. Collectively, these programs inspire thousands of young people in person and millions more online through the organization's growing digital presence, including on YouTube, Instagram, and other platforms. 5080780 Educational Resources:As a trusted source of conservative ideas for decades, Young America's Foundation educates millions of young people and allies nationwide through print and digital content, including its website, books, brochures, posters, mailings, newsletters, Libertas magazine, and annual Reagan Ranch calendar. These resources ensure that broad audiences of young Americans and supporters of Young America's Foundation are informed about the important public policy issues facing America. Reagan Ranch and Reagan Ranch Center:Young America's Foundation preserves and protects the Reagan Ranch and operates the Reagan Ranch Center in Santa Barbara, California, as premier Presidential sites to educate young people about the life, ideas, and legacy of President Ronald Reagan. The Reagan Ranch, known as the "Western White House, and the Reagan Ranch Center, known as the "Schoolhouse for Reaganism," are the largest and most impactful conservative sites on the West Coast. Each year, thousands of visitors - including students of all ages - walk in President Reagan's footsteps at the 688-acre Reagan Ranch, which is preserved exclusively through the philanthropic support of patriotic Americans. Thousands more visit the 20,000-square-foot Reagan Ranch Center, which houses expansive Exhibit Galleries, hosts student conferences and seminars, and community events featuring prominent conservative leaders. 786095 702750 National Journalism Center 786095 702750 30080285 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 151 0 77 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY MD ME MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WV WA WI X X Paul Matthews 7033189608 11480 Commerce Park Drive 600 Reston VA 20191 Scott Walker YAF President & Board Pres. 60.00 X X 866579 0 0 Ronald Pearson Board Vice-President 8.00 X 0 0 0 Kimberly Begg Board Member 2.00 X 0 0 0 T Kenneth Cribb Jr Board Member 4.00 X 0 0 0 Wynton C Hall Board Member 2.00 X 10000 0 0 Nicole Hoplin Board Member 4.00 X 0 0 0 Kate Obenshain-Keeler Board Member 2.00 X 0 0 0 Peter Schweizer Board Member 4.00 X 20000 0 0 Frank Donatelli Board Member (thru June 2024) 2.00 X 0 0 0 Andrew Coffin VP & Director Reagan Ranch 50.00 X 554281 0 0 Jason Barbour Director of Development 50.00 X 402060 0 0 Victor Bernson VP & General Counsel 50.00 X 362987 0 0 Patrick Coyle VP & Dir., Young Americans for Freedom 50.00 X 313502 0 0 Paul Matthews Chief Financial Officer 50.00 X 254172 0 0 Jessica Jensen VP & COO 50.00 X 265498 0 0 Raj Kannappan VP & Dir., Center for Entrepreneurship 50.00 X 184177 0 0 Darla Anzalone Director of Communications 50.00 X 466943 0 0 3700199 0 0 9 0 1 0 FIXR Media LLC 2810 N Church St Wilmington DE 198024447 Video & Streaming Services 844353 Ryan Berry Productions 78 Autumn Bluff Dr Weyers Cave VA 244862467 Video & Streaming Services 469400 Creative Direct Response Inc 4200 Parliament Place Suite 300 Lanham MD 20706 Market Consulting 445290 Yeonomi Park 220 E Illinois St Apt 1901 Chicago IL 606114450 Lecture Honorarium 170000 Donor Voice LLC 11710 Plaza America Dr Ste 2000 Reston VA 201904743 Direct Mail Services 149390 5 38265909 1632422 38265909 Conference Income 541900 248651 248651 Speaker Income 541900 226432 226432 Publication Sales 541900 20761 20761 495844 1395572 1395572 36998 36998 74319 0 74319 74319 74319 12454653 11129199 1325454 1325454 1325454 Miscellaneous Income 900099 650 650 650 41594746 495844 0 2832993 223850 223850 3670209 3179389 342685 148135 5306140 4596547 495430 214163 739664 640691 69084 29889 548323 474589 50704 23030 159649 110432 49217 58913 40751 18162 107578 107578 3245940 2517143 336547 392250 1075586 1071260 4326 4414396 3013238 783294 617864 2637528 2357609 279919 3359831 2862317 441001 56513 2317312 2233844 83468 208028 201879 6149 1469163 1269853 138263 61047 355208 355208 Meals 2896916 2765303 131613 Honoraria 1575889 1575889 Equipment & Maintenance 797993 258972 539021 Books, Subscriptions & 486157 424692 61465 893849 262037 614660 17152 36548122 30080285 4907794 1560043 X 5088869 4818344 2012347 3187650 7544484 10259562 1108778 1185452 682103 688745 49711054 20539801 27924685 29171253 51525980 57530404 8726657 8362607 104613903 115204017 2333054 2342010 27330 53418 7175800 6772922 9536184 9168350 X 44353808 51850539 50723911 54185128 95077719 106035667 104613903 115204017 X 5046624 5729515 181809 X X 0 1 X 1 0 X 26535485 36575047 27004119 31941995 36212605 158269251 26535485 36575047 27004119 31941995 36212605 158269251 158269251 855668 1072344 1008779 1334042 1506889 5777722 23396 1426 10602 26165 650 62239 164109212 2194476 0.96440 0.96660 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous Income - 2020 Amount: $ 23,396. 2021 Amount: $ 1,426. 2022 Amount: $ 10,602. 2023 Amount: $ 26,165. 2024 Amount: $ 650. Schedule A, Part VI, List of Unusual Grants: Description: Estate Gift Date: 10/31/24 Amount: 2053304. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 36548122 36548122 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 2327148 X X X X X Educational Outreach 0 33813307 363279 4956857 1677278 37456165 27532297 3336010 4313060 1368060 33813307 31276160 3148945 -5331495 1561313 27532297 27256391 763504 4618851 1362586 31276160 23734952 1247701 3517931 1244193 27256391 0.00000 1.00000 0.00000 0 0 12961633 12961633 26570695 13554807 13015888 2719544 2445017 274527 6786158 4539977 2246181 673024 673024 29171253 Collections 2327148 Other Assets 1950946 Right of Use Assets - Operating Leases 4084513 8362607 Gift Annuities Payable 1000166 Deferred Compensation Plans 564634 Lease Liabilities 5208122 6772922 X 47398492 5729515 183349 5912864 41485628 107578 1540 109118 41594746 36440544 0 36440544 107578 107578 36548122 Part III, Line 4: Historic Reagan Ranch artifacts educate students and the public on the life and principles of President Reagan. Part V, Line 4: The intended use of the endowment funds is to support the Foundation's program activities including the Reagan Ranch, National Journalism Center, national conservative student programs and seminars in accordance with the intentions of the supporters making contributions to the endowments. YAF's endowment also supports numerous internship opportunities to college students at our Reston, VA, headquarters, at the Reagan Boyhood Home in Dixon, IL, and at the Reagan Ranch Center in Santa Barbara, CA. Part X, Line 2: The Foundation evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2024 and 2023, there are no accruals for uncertain tax positions. If applicable, the Foundation records interest and penalties as a component of income tax expense. Tax years from 2021 through the current year remain open for examination by tax authorities. Part XI, Line 2d - Other Adjustments: Change in Value of Split Interest Agreements Investment Income Included in Change in Value of Annuities 183,349. Part XI, Line 4b - Other Adjustments: Change in Value of Split Interest Agreements 1,540. X X X X 1 Creative Direct Response Inc 4200 Parliament Place Suite 300 Lanham MD 20706 Marketing Consulting 0 0 445290 -445290 Donor Voice LLC 11710 Plaza America Dr 2000 Reston VA 20190 Marketing Consulting 0 0 149390 -149390 594680 -594680 AL AK AR CA CO CT DC FL GA HI IL KS KY MD ME MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Schedule G, Part I, Line 2b, Column (v) The Foundation pays each entity listed for marketing consulting services performed in accordance with agreements, other expenses such as printing, paper, envelopes, postage, etc., are incurred and generally billed to the Foundation directly by the various vendors. For any amounts that are not distinguished between fees for services and payment of expenses, the amount reported in column (v) reflects the gross amount paid to the fundraiser. 1 Intern Sponsorships 16 75900 National Journalism Center Scholarships 25 147950 Part I, Line 2: The program associated with the internships is conducted in the United States and these activities are monitored by Foundation staff. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Scott Walker YAF President & Board Pres. 816579 0 50000 0 0 0 0 0 0 0 866579 0 0 0 Andrew Coffin VP & Director Reagan Ranch 533873 0 20408 0 0 0 0 0 0 0 554281 0 0 0 Darla Anzalone Director of Communications 449429 0 17514 0 0 0 0 0 0 0 466943 0 0 0 Jason Barbour Director of Development 387254 0 14806 0 0 0 0 0 0 0 402060 0 0 0 Victor Bernson VP & General Counsel 349638 0 13349 0 0 0 0 0 0 0 362987 0 0 0 Patrick Coyle VP & Dir., Young Americans for Freed 301941 0 11561 0 0 0 0 0 0 0 313502 0 0 0 Jessica Jensen VP & COO 254989 0 10509 0 0 0 0 0 0 0 265498 0 0 0 Paul Matthews Chief Financial Officer 244662 0 9510 0 0 0 0 0 0 0 254172 0 0 0 Raj Kannappan VP & Dir., Center for Entrepreneursh 176677 0 7500 0 0 0 0 0 0 0 184177 0 0 0 Part I, Line 4b The organization has a 457(F) plan for Scott Walker. During the tax year no additional funding was contributed to the plan. X 2 69300 FMV/Appraisal X 37 1532067 FMV X 1 1480 Donor-Paid Invoice X Transportation 1 25000 Conservative Est. X Other 4 4575 Donated Items Purch. 0 0 1 1 Part I, Line 32b: We do this when neceessary; we did not have any non-cash donations that warranted the need for a third party evaluation in 2024. However, in the past when items were donated needed an appraisal (like real estate), we have used such third-party vendors. Form 990, Schedule M, Part I, Line 6 Model T was appraised by Polk Associates, LLC; Humvee was based on conservative valuation from donor. Form 990, Schedule M, Part I, Line 25 Estimate based on conservative cost from donor for use of private jet for 10+ hours to fly round trip from California to Illinois. Form 990, Part VI, Section B, line 11b An independent accounting firm prepares the Form 990 based on information provided by Young America's Foundation's finance department. After preparation a thorough review is performed internally by the Foundation's general counsel, chief financial officer, and externally by outside legal counsel to the Foundation. Copies of the prepared Form 990 are also distributed to the members of the board of directors prior to the filing with the IRS. Form 990, Part VI, Section B, line 12c The Foundation conducts reviews as necessary pursuant to its conflict of interest policy which pertains to both employees and directors. Furthermore, directors are recused from any discussion and votes on all matters on which they have a potential or actual conflict. Form 990, Part VI, Section B, line 15a Each year the president's compensation is determined by the board of directors compensation committee, which is made up of at least three independent directors. These directors do not have a conflict of interest as compensation committee members. The committee reviews comparable pay scales for CEOs of numerous other major comparable nonprofit organizations. This information is obtained from Form 990's for the respective organizations and salaries as reported in public information on other websites. The committee also considers the president's exclusive and fulltime commitment to Young America's Foundation. The president reviews employee performance and experience in setting compensation for the remainder of the Foundation's staff. Form 990, Part VI, Section C, line 19 The Foundation's financial statements are available on its website. The Foundation does not generally make copies of its governing documents and conflict of interest policy available to the public. Form 990, Part XI, line 9: Change in Value of Split Interest Agreements -1,540. Investment Income Included in Change in Value of Annuities 183,349. Form 990, Part XII, Line 2c: The process has not changed from the prior years.