2025-11-12T12:13:27+00:00 2024-12-31 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-01-01 300192708 CENTER FOR AMERICAN PROGRESS ACTION FUND CENT 2026821611 1333 H STREET NW 100E WASHINGTON DC 20005 DEANNA NESBURG TREASURER 2025-11-12 true true TODD TERESCO P00247720 7038930600 2025-11-12 2024 2025-03-06 01:10:19Z SHANE BATEMAN 1333 H STREET NW 100E WASHINGTON DC 20005 22387007 false X WWW.AMERICANPROGRESSACTION.ORG X 2002 DC TO SHAPE THE NATIONAL POLICY DEBATE AND TRANSFORM PROGRESSIVE CONCEPTS INTO POLICY. 7 6 266 5 280 0 9317702 22258262 0 0 104202 128465 1820 280 9423724 22387007 320000 4750000 0 0 5539333 7869619 0 0 132178 4710106 7931979 10569439 20551598 -1145715 1835409 6343066 13827009 3761327 9409861 2581739 4417148 X THE CENTER FOR AMERICAN PROGRESS ACTION FUND'S (THE ACTION FUND) MISSION IS TO IMPACT THE NATIONAL DEBATE AND TRANSFORM PROGRESSIVE IDEAS INTO POLICY THROUGH RAPID RESPONSE COMMUNICATIONS, PUBLIC EDUCATION, GRASSROOTS ORGANIZATION AND ADVOCACY IN PARTNERSHIP WITH AMERICAN CITIZENS, EXECUTIVE AND LEGISLATIVE BRANCH POLICYMAKERS AND PROGRESSIVE LEADERS THROUGHOUT THE COUNTRY AND THE WORLD. false false 14379509 4500000 0 OUTREACH AND ADVOCACY: THE OUTREACH AND ADVOCACY DEPARTMENT LED THE EFFORT TO BUILD POSITIVE BRANDING TO EDUCATE POLICY MAKERS, ALLIED ORGANIZATIONS, AND THE GENERAL PUBLIC ON MAJOR POLICY PRIORITIES INCLUDING ECONOMIC AND DOMESTIC POLICY, NATIONAL SECURITY, HEALTH CARE, AND THE ENVIRONMENT. THE DEPARTMENT CONDUCTED EXTENSIVE MESSAGE RESEARCH, CREATED DIGITAL CONTENT, AND WORKED WITH A WIDE RANGE OF PARTNERS (ORGANIZATIONS AND ELECTED OFFICIALS) TO ALIGN ON BRANDING AND CORE MESSAGING. 2212537 250000 0 POLICY PROGRAMS: PUBLIC POLICY RESEARCH AND ANALYSIS WAS CONDUCTED ACROSS POLICY AREAS INCLUDING: ECONOMIC AND DOMESTIC POLICY, NATIONAL SECURITY, HEALTH CARE, AND THE ENVIRONMENT. THIS INCLUDED GENERATING AND PUBLISHING IDEAS AND POLICIES THAT INFORMED KEY LEGISLATION. 821268 0 0 COMMUNICATIONS: ADVANCED PROGRESSIVE IDEAS AND MESSAGES THROUGH COMMUNICATIONS AND EXPANDED USE OF DIGITAL AND SOCIAL MEDIA AS WELL AS TRADITIONAL NEWS MEDIA. ADDRESSED TIMELY PUBLIC POLICY AND POLITICAL ISSUES THROUGH RAPID RESPONSE AND ANALYSIS. MAJOR ACCOMPLISHMENTS INCLUDED SHAPING THE MESSAGING AROUND A PROGRESSIVE ECONOMIC AGENDA, TACKLING THE CLIMATE CRISIS, AND RESTORING VOTING RIGHTS. 1189390 0 0 OTHER PPROGRAM EXPENSES 1189390 18602704 false true true false false false false false false false true false false false true true true false false false true true false false false false false true false true false false false false false false false false false false false false false false false false false false false false true 35 0 true 266 true true true false false false false false false false X 7 6 false false false false false false false true true false false false true true true true true true true false false false CA CO CT DC FL GA AL HI IL KS KY ME AK MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X SHANE BATEMAN 2026821611 1333 H STREET NW SUITE 100E WASHINGTON DC 20005 Patrick Gaspard CEO & Director 3.0 0 X X 31883 0 5727 Christie Hefner Director 1.0 0 X 0 0 0 Dan Pfeiffer Director 1.0 0 X 0 0 0 Dorian Warren DIRECTOR 1.0 0 X 0 0 0 George Hanley Director 1.0 0 X 0 0 0 Lilli Scheye DIRECTOR 1.0 0 X 0 0 0 Phil Angelides Director 1.0 0 X 0 0 0 Deanna Nesburg CFO & Treasurer 6.0 0 X 34898 0 6310 Gypsy Moore SVP, Gen Counsel & Secretary 6.0 0 X 36282 0 9164 Navin Nayak President & Executive Director 33.0 0 X 220929 0 32786 Rozina Kiflom Deputy General Counsel & Secretary (Thru 7/24) 6.0 0 X 16949 0 3433 Ellie Langford Vice President 33.0 0 X 117824 0 29305 Joel Maysonet Sr. Director, Digital Advocacy 33.0 0 X 108602 0 12818 Laura Rodriguez VP, Government Affairs 33.0 0 X 147149 0 12150 714516 0 111693 8 false true false BE A GOOD INFLUENCE LLC 1002 HULL ST LOUISVILLE KY 40204 PROFESSIONAL SERVICES 1340000 SOCIAL CHANGES INC 1968 S Coast Hwy Suite 4041 LAGUNA BEACH CA 92651 PROFESSIONAL SERVICES 720000 Datapraxis Ou Parnu Mnt 22 Tallinn EN E16RU RESEARCH AND STRATEGIC ANALYSIS 540200 BLUE DIGITAL STRATEGIES LLC 8510 SW 149 AVENUE 1109 MIAMI FL 33193 DIGITAL CONSULTING 434467 HART RESEARCH ASSOCIATES 1250 CONNECTICUT AVE NW SUITE 530 WASHINGTON DC 20036 POLLING 257363 9 0 0 0 0 0 22258262 0 22258262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 128465 0 0 128465 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADVERTISING REVENUE 541800 280 0 280 0 0 0 0 0 280 22387007 0 280 128465 X 4500000 4500000 250000 250000 392574 323626 64576 4372 5880075 4840087 974036 65952 189441 156169 31162 2110 765120 630741 125857 8522 642409 529582 105672 7155 0 0 35071 33526 1545 0 32400 0 32400 0 41367 41367 4464692 4299037 165655 0 3137 2415 588 134 153886 139700 12872 1314 193838 175970 16213 1655 1911839 1770846 124334 16659 138141 106373 25879 5889 310041 238741 58083 13217 22315 20258 1866 191 14337 13017 1198 122 SUBSCRIPTIONS 569209 516737 47611 4861 UBI TAX 26588 0 26588 0 MISCELLANEOUS EXPENSES 15118 14512 581 25 0 0 0 0 20551598 18602704 1816716 132178 3014244 4221474 2477486 2852950 760546 6491256 4099 0 0 0 0 0 0 0 0 0 64376 261329 368268 368268 22315 0 0 0 0 0 0 0 0 0 6343066 13827009 386772 176990 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3374555 9232871 3761327 9409861 X -2279584 -5980186 4861323 10397334 0 0 0 0 0 0 2581739 4417148 6343066 13827009 1835409 0 0 0 0 0 X false true true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5055106 0 5055106 0 5055106 true Schedule C, Part I-A, Line 1 Description of Political Activities THE ACTION FUND DOES NOT ENDORSE CANDIDATES FOR PUBLIC OFFICE; MAKE CONTRIBUTIONS TO CANDIDATES OR PARTIES; OR EXPLICITLY ADVOCATE FOR ELECTION OR DEFEAT OF PARTICULAR CANDIDATES. HOWEVER, AT VARIOUS TIMES DURING THE TAX YEAR, THE ACTION FUND MAY MAKE COMMUNICATIONS TO THE GENERAL PUBLIC COMMENDING OR CRITICIZING PARTICULAR PUBLIC POLICY POSITIONS TAKEN BY VARIOUS CANDIDATES. THESE POLICY ASSESSMENTS MAY TAKE THE FORM OF POSITION PAPERS, PRESS RELEASES, SOCIAL MEDIA POSTS, AND OTHER SIMILAR COMMUNICATIONS TO THE PUBLIC. 82318 82318 0 285950 285950 0 0 Federal Income Taxes DUE TO CENTER FOR AMERICAN PROGRESS 9232871 9232871 X 22387007 0 0 0 0 0 22387007 0 0 0 22387007 20551598 0 0 0 0 0 20551598 0 0 0 20551598 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ACTION FUND IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(4) OF THE IRC. THE ACTION FUND GENERATES UNRELATED INCOME TAXES FROM ADVERTISING AND QUALIFIED TRANSPORTATION FRINGE BENEFITS. DUE TO THE REPEAL OF TAXES ON QUALIFIED TRANSPORTATION FRINGE BENEFITS, THERE IS NO PROVISION FOR INCOME TAXES AS OF DECEMBER 31, 2024, AND 2023. THE ACTION FUND FILES INCOME TAX RETURNS IN THE U.S FEDERAL JURISDICTION. IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES, THE ACTION FUND RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. WITH A FEW EXCEPTIONS, THE ACTION FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2020. MANAGEMENT HAS EVALUATED THE TAX POSITIONS AND HAS CONCLUDED THAT THE ACTION FUND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. true North America (Canada & Mexico only) 0 0 Grantmaking 250000 0 0 0 0 0 0 250000 0 250000 North America (Canada & Mexico only) EDUCATION 250000 WIRE 0 1 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE ACTION FUND CONFIRMS THAT GRANTEES ARE IN COMPLIANCE WITH ALL APPLICABLE ANTI TERRORISM OR SANCTIONS LAWS, REGULATIONS, AND EXECUTIVE ORDERS, INCLUDING BUT NOT LIMITED TO THE US. DEPARTMENT OF TREASURY'S OFFICE OF FOREIGN ASSETS CONTROL ("OFAC") REGULATIONS. THE ACTION FUND REQUIRES RECIPIENTS OF FINANCIAL ASSISTANCE TO REPRESENT, WARRANT AND AGREE: THAT IT WILL USE GRANT FUNDS SOLELY FOR PURPOSES CONSISTENT WITH THE ACTION FUND'S TAX-EXEMPT STATUS UNDER SECTION 50L(C) (4) OF THE INTERNAL REVENUE CODE AND THAT NO PORTION OF GRANT FUNDS WILL BE USED DIRECTLY OR INDIRECTLY TO EXPRESSLY OR IMPLICITLY SUPPORT OR OPPOSE ANY CANDIDATE SEEKING ELECTION TO PUBLIC OFFICE, OR PROVIDE A BENEFIT TO ANY POLITICAL PARTY OR CANDIDATE. FOR GRANTEE ORGANIZATIONS RECEIVING SUBSTANTIAL GRANTS, THE ACTION FUND REQUIRES THAT THE GRANTEE AGREE THAT IT WILL ALLOW THE ACTION FUND'S STAFF OR REPRESENTATIVES TO CONDUCT EVALUATIONS AND AUDITS OF THE USE OF GRANT FUNDS, WHICH MAY INVOLVE VISITS TO OBSERVE, REVIEW, AND DISCUSS ITS OPERATIONS, FINANCIAL RECORDS, AND OTHER MATERIALS CONNECTED WITH THE GRANTEE; AND THAT IT WILL SEND THE ACTION FUND NARRATIVE REPORTS BY A DATE SPECIFIED IN THE ORIGINAL AWARD LETTER. THE ACTION FUND REQUIRES DONNEE ORGANIZATIONS TO PROVIDE NARRATIVE AND FINANCIAL REPORTS THAT: ARE SIGNED BY AN OFFICER OF THE ORGANIZATION; DESCRIBE HOW THE FUNDS WERE SPENT AND WHAT WAS ACCOMPLISHED; AND TO PROVIDE A REASONABLY DETAILED ACCOUNT OF THE ACTIVITIES CONDUCTED BY THE GRANTEE IN PERFORMANCE OF THE AGREED UPON WORK. true NRDC ACTION FUND INC 40 WEST 20TH STREET NEW YORK NY 10011 133976062 501(C)(4) 3500000 EDUCATION NEXTGEN CLIMATE ACTION 548 MARKET ST SAN FRANCISCO CA 94104 461957345 501(C)(4) 1000000 EDUCATION 0 2 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ACTION FUND REQUIRES GRANTEE ORGANIZATIONS RECEIVING SUSTANTIAL GRANTS TO REPRESENT, WARRANT AND AGREE: THAT IT WILL USE GRANT FUNDS SOLELY FOR PURPOSES CONSISTENT WITH THE ACTION FUND'S TAX-EXEMPT STATUS UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE; THAT NO PORTION OF GRANT FUNDS WILL BE USED DIRECTLY OR INDIRECTLY TO EXPRESSLY OR IMPLICITLY SUPPORT OR OPPOSE ANY CANDIDATE SEEKING ELECTION TO PUBLIC OFFICE, OR PROVIDE A BENEFIT TO ANY POLITICAL PARTY OR CANDIDATE; THAT IT WILL ALLOW THE ACTION FUND'S STAFF OR REPRESENTATIVES TO CONDUCT EVALUATIONS AND AUDITS OF THE USE OF GRANT FUNDS, WHICH MAY INVOLVE VISITS TO OBSERVE, REVIEW AND DISCUSS ITS OPERATIONS, FINANCIAL RECORDS, AND OTHER MATERIALS CONNECTED WITH THE GRANTEE; AND THAT IT WILL SEND THE ACTION FUND FINAL FINANCIAL AND NARRATIVE REPORTS BY A DATE SPECIFIED IN THE ORIGINAL AWARD LETTER. THE ACTION FUND REQUIRES DONEE ORGANIZATIONS TO PROVIDE NARRATIVE AND FINANCIAL REPORTS THAT: ARE SIGNED BY AN OFFICER OF THE ORGANIZATION; DESCRIBE HOW THE FUNDS WERE SPENT AND WHAT WAS ACCOMPLISHED; AND TO PROVIDE A REASONABLY DETAILED ACCOUNT OF THE ACTIVITIES CONDUCTED BY THE GRANTEE IN PERFORMANCE OF THE AGREED UPON WORK. false false false false false false false false false Navin Nayak President & Executive Director 220929 0 0 0 0 0 18975 0 13811 0 253715 0 0 0 Laura Rodriguez VP, Government Affairs 147149 0 0 0 0 0 4415 0 7735 0 159299 0 0 0 Schedule J, Part I THE ACTION FUND DOES NOT DIRECTLY HIRE OR COMPENSATE EMPLOYEES. ALL EMPLOYEES ARE EMPLOYED BY THE CENTER FOR AMERICAN PROGRESS (CAP), AN UNRELATED ORGANIZATION EXEMPT UNDER SECTION(C)(3). COMPENSATION OF THE INDIVIDUALS LISTED ON THE ACTION FUND'S RETURN WAS DETERMINED UNDER CAP'S POLICIES AND PROCEDURES WHICH SATISFY THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE ACTION FUND OPERATES UNDER A COST SHARING AGREEMENT WITH CAP, APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH CAP EMPLOYS BOTH ORGANIZATION'S STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. THE ACTION FUND REIMBURSES CAP FOR ITS SHARE OF THESE EXPENSES. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,189,390 including grants of $ 0)(Revenue $ 0) OTHER PPROGRAM EXPENSES Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINANCE DEPARTMENT WORKED DIRECTLY WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FEDERAL FORM 990 ON BEHALF OF THE ACTION FUND. THE FINANCE DEPARTMENT MANAGED THE PROCESS, WITH CLOSE COORDINATION WITH THE LEGAL DEPARTMENT. THE ACCOUNTING FIRM PROVIDED A DRAFT FEDERAL FORM 990, WHICH WAS THEN REVIEWED AND COMMENTED ON BY THE FINANCE DEPARTMENT, THE LEGAL DEPARTMENT AND THE CORPORATE OFFICERS. THE UPDATED DRAFT FEDERAL FORM 990 AND SUMMARY MATERIALS WERE THEN PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND CONSIDERATION ON BEHALF OF THE FULL BOARD OF DIRECTORS. THE AUDIT COMMITTEE WAS OFFERED THE OPPORTUNITY TO DISCUSS THE MATERIALS WITH THE ACTION FUND'S STAFF AND THE ACCOUNTING FIRM THAT PREPARED THE FEDERAL FORM 990. THE AUDIT COMMITTEE APPROVED THE DRAFT FEDERAL FORM 990, AND THE FULL BOARD OF DIRECTORS RECEIVED THE APPROVED VERSION OF THE FORM BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy THE ACTION FUND IS COMMITTED TO PREVENTING OUTSIDE FINANCIAL INTERESTS OF ITS BOARD MEMBERS, OFFICERS OR EMPLOYEES FROM INFLUENCING ITS ACTIVITIES. TO THAT END, IT HAS ADOPTED AND ENFORCES POLICIES TO PREVENT CONFLICTS OF INTEREST AND THE APPEARANCE OF CONFLICTS OF INTEREST, INCLUDING SEPARATE POLICIES GOVERNING (1) OFFICERS, DIRECTORS, AND KEY EMPLOYEES; AND (2) ALL EMPLOYEES. COMPLIANCE WITH POLICIES GOVERNING OFFICERS, DIRECTORS AND KEY EMPLOYEES. OFFICERS AND DIRECTORS RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE ASKED TO REVIEW THE POLICY AND SIGN AN ACKNOWLEDGEMENT AFFIRMING RECEIPT, REVIEW AND AGREEMENT TO COMPLY WITH THE POLICY, AS WELL AS UNDERSTANDING THAT THE ACTION FUND IS A SOCIAL WELFARE ORGANIZATION. IN ADDITION, OFFICERS AND DIRECTORS ARE ASKED TO COMPLETE AN ANNUAL INDEPENDENCE QUESTIONNAIRE, WHICH SEEKS DISCLOSURE OF CERTAIN RELATIONSHIPS, ARRANGEMENTS AND TRANSACTIONS IN ORDER TO DETERMINE INDEPENDENCE AND THE EXISTENCE OF CONFLICTS OF INTEREST. THESE POLICIES DESCRIBE POTENTIAL CONFLICTS, PROVIDE MEANS FOR DISCLOSURE, AND PROVIDES PROCESSES FOR INVESTIGATING AND RESOLVING POTENTIAL CONFLICTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ACTION FUND OPERATES UNDER A COST SHARING AGREEMENT WITH THE CENTER FOR AMERICAN PROGRESS (CAP), APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH CAP EMPLOYS BOTH ORGANIZATIONS' STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. THE ACTION FUND REIMBURSES CAP FOR ITS SHARE OF THESE EXPENSES. COMPENSATION FOR STAFF AND FELLOWS IS SET BY THE HUMAN RESOURCES DEPARTMENT IN CONSULTATION WITH THE EXECUTIVE TEAM. COMPENSATION COMMITTEE OF CAP'S BOARD OF DIRECTORS AND THE ACTION FUND RELIES ON THE PRACTICES PUT IN PLACE BY CAP'S BOARD OF DIRECTORS TO ENSURE EMPLOYEE COMPENSATION IS NOT EXCESSIVE. THE CAP BOARD OF DIRECTORS COMPENSATION COMMITTEE, A COMMITTEE OF INDEPENDENT PERSONS, APPROVES THE SALARY OF THE CHIEF EXECUTIVE OFFICER USING COMPARABILITY DATA AND CONTEMPORANEOUSLY SUBSTANTIATES THE DELIBERATION AND DECISION. Form 990, Part VI, Line 19 Required documents available to the public THE ACTION FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ACTION FUND'S GOVERNING DOCUMENTS ARE INCLUDED IN ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(4). CHANGES TO ITS GOVERNING DOCUMENTS ARE FILED WITH ITS FEDERAL FORM 990. BOTH FORMS, AS WELL AS ITS AUDITED FINANCIAL STATEMENTS, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUESTS RECEIVED AT ITS WASHINGTON, D.C. OFFICE. THE ACTION FUND'S FEDERAL FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO MADE AVAILABLE TO THE PUBLIC BY WAY OF THE ONLINE INFORMATION SERVICE, GUIDESTAR.ORG. THE ACTION FUND'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT ON AN ANNUAL BASIS. THE ACTION FUND'S AUDIT COMMITTEE, ACTING WITH DELEGATED AUTHORITY ON BEHALF OF THE FULL BOARD OF DIRECTORS, OVERSEES ALL ASPECTS OF THE ORGANIZATION'S FINANCIAL STATEMENT AUDIT. EACH YEAR, THE AUDIT COMMITTEE APPROVES THE ACTION FUND'S EXTERNAL AUDIT FIRM. AT ANY STAGE OF THE AUDIT, THE AUDIT COMMITTEE HAS THE OPPORTUNITY TO MEET WITH THE AUDITOR, WITH OR WITHOUT THE ACTION FUND'S MANAGEMENT OR STAFF PRESENT. AT THE CONCLUSION OF THE AUDIT, THE AUDIT COMMITTEE REVIEWS THE AUDIT REPORT, WHICH INCLUDES COMMUNICATIONS TO THE AUDIT COMMITTEE REQUIRED UNDER STATEMENT OF AUDITING STANDARDS #114. AFTER ITS REVIEW AND DISCUSSION WITH THE AUDITOR, THE AUDIT COMMITTEE VOTES TO ACCEPT OR REJECT THE AUDIT. Form 990, Part IX, Line 11g Other Fees CONSULTING - Total Expense: 4464692, Program Service Expense: 4299037, Management and General Expenses: 165655, Fundraising Expenses: ;