2025-10-28T09:19:53-05:00 2024-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2024-01-01 832602916 FDD Action FDDA 2022070190 1800 M Street NW 800S Washington DC 200365876 William McCarthy Secretary & Treasurer 2022070190 2025-10-16 1 1 Yong Zhang CPA P01249785 7038930300 2025-10-08 2024 2025-03-06 01:10:19Z William McCarthy 1800 M Street NW 800S Washington DC 200365876 1801279 0 X https://www.fddaction.org/ X 2018 DC Advocate for effective policies to promote U.S. national security and defend free nations. 4 0 9 3 0 0 1105847 1773593 0 0 316 2363 0 0 1106163 1775956 0 0 0 0 971598 1797689 0 0 41294 212155 296467 1183753 2094156 -77590 -318200 533542 607533 158604 543241 374938 64292 FDD Action is a non-profit, non-partisan 504(c)4 organization established to advocate for effective policies to promote U.S. National Security and defend free nations. 0 0 2001448 Provide policy analysis and advocacy to promote effective policies to strengthen U.S. National Security and defend free nations. 2001448 0 1 0 0 0 0 0 0 0 0 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 1 0 0 0 0 1 0 0 1 12 0 1 9 1 0 0 0 0 1 1 0 0 0 X 4 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Kathy Helman Vice President Finan 2022070190 1800 M Street NW 800S Washington DC 200365876 Clifford May President 2.00 60.00 X X 704 793905 49711 Lawrence Muscant Vice President 2.00 50.00 X 0 512378 40461 William McCarthy Secretary/Treasurer 2.00 48.00 X X 4627 548961 14246 Toby Dershowitz SVP / Managing Dir (Q4) 50.00 X X 572480 0 44296 Matthew Zweig Senior Director of Policy 40.00 X 227900 0 65058 Nicholas Stewart Senior Dir of Government Relations 40.00 X 205048 0 25009 Tyler Stapleton Dir of Congressional Relations 40.00 X 149348 0 29781 Connor Pfeiffer Dir of Congressional Relations 40.00 X 130932 0 22937 1291039 1855244 291499 5 0 1 0 0 900000 873593 25323 1773593 2307 2307 25379 25323 56 56 56 1775956 0 0 2363 615600 592449 4972 18179 914371 890499 11072 12800 38817 37572 656 589 135542 127030 6111 2401 93359 90422 1245 1692 15724 2181 11423 2120 2488 2488 272 272 24230 23875 124 231 65559 65528 31 49322 47932 495 895 39932 36942 2072 918 10251 10057 185 9 7058 6992 66 27899 27048 303 548 44732 42921 930 881 Bad debt 9000 9000 2094156 2001448 51414 41294 491230 429882 9000 0 0 41 33312 36539 0 141071 533542 607533 77094 142421 81510 400820 158604 543241 X 365938 55292 9000 9000 374938 64292 533542 607533 -318200 7554 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 Deferred compensation - custodial fund 141071 141071 Intercompany payable 259749 Deferred compensation plan liabilities 141071 400820 X 1783238 7554 7554 1775684 272 272 1775956 2093884 0 2093884 272 272 2094156 Part X, Line 2: Management has evaluated the Action's tax positions and concluded that the consolidated financial statements do not include any uncertain tax positions. 0 1 0 0 0 0 0 1 0 Clifford May President 704 439412 0 322500 0 31993 0 10350 0 39361 704 843616 0 0 Toby Dershowitz SVP / Managing Dir (Q4) 360000 0 187500 0 24980 0 10350 0 33946 0 616776 0 0 0 William McCarthy Secretary/Treasurer 4627 394219 0 150000 0 4742 0 10350 0 3896 4627 563207 0 0 Lawrence Muscant Vice President 0 339612 0 150000 0 22766 0 10350 0 30111 0 552839 0 0 Matthew Zweig Senior Director of Policy 204950 0 22500 0 450 0 6989 0 58069 0 292958 0 0 0 Nicholas Stewart Senior Dir of Government Relations 189808 0 15000 0 240 0 6151 0 18858 0 230057 0 0 0 Tyler Stapleton Dir of Congressional Relations 141595 0 7500 0 253 0 4496 0 25285 0 179129 0 0 0 Connor Pfeiffer Dir of Congressional Relations 126190 0 4583 0 159 0 3027 0 19910 0 153869 0 0 0 Part I, Line 4b Certain officers participated a split-dollar life insurance plan from FDD, a related organization, during FY 24. The terms and conditions of the plan are confidential and available to the IRS upon request. Part I, Line 7 FDD's Bonus targets are set annually by management and the Compensation Committee. Bonuses are paid to staff based on performance and accomplishments. Regular employee bonuses are approved by management. Bonuses to the President and officers are set and approved by the Compensation Committee. FDD Action bonus targets are set annually by Management and the Board of Directors. The Managing Director's bonus is reviewed and approved by the Board of Directors. Non-management employee bonuses are approved by the Managing Director and one member of the Board. Schedule J, Part I, Line 3: FDD Action's related organization, FDD, uses the following methods to establish the compensation of its President: Compensation Committee; Independent Compensation Consultant; Form 990 of Other Organizations; Written Employment Contract; Compensation Survey; and Approval by the Compensation Committee X 1 25323 FMV (High/Low Average) 0 0 0 Form 990, Part VI, Section B, line 11b A complete draft of Form 990 was provided to all Board Members for review before submitting to the IRS. Form 990, Part VI, Section B, line 12c FDD Action asks those covered by the Conflict of Interest Policy to complete a disclosure form annually. In the case that they do have an actual or potential conflict of interest, they are asked to promptly disclose all pertinent facts to the President, the CEO or the Chairman of the Board. Form 990, Part VI, Section B, line 15 The Compensation Committee of FDD, a related organization, reviews, sets, and approves salary and bonuses for the President and CEO. Quatt & Associates conducted a compensation study to assist the Compensation Committee in setting compensation for the President and CEO. Minutes are taken of the meeting and decisions are confirmed via email. Compensation for other officers is recommended by the President and CEO, and reviewed and approved by the Compensation Committee. Quatt & Associates conducted a compensation study for FDD to assist the President, CEO, and the Compensation Committee in setting and approving compensation for the other officers. Salary and bonus recommendations for other officers are documented in writing by the President and CEO, which are then provided to the Compensation Committee. The Compensation Committee's review and approval of the recommendations is included in the Compensation Committee minutes and confirmed by email. FDD Action's Managing Director's compensation is set and approved by the Board of Directors and documented via email approval. Salary and bonus recommendations by non-managerial employees is recommended by the Managing Director and is approved by at least one member of the Board via email. Form 990, Part VI, Section C, line 19 The governing documents, Conflict of Interest Policy and Form 990 are available upon request. Form 990, Part XII, Line 2c: No change from prior year. Foundation for the Defense of Democracies Inc 1800 M Street NW Suite 800S Washington DC 200365876 134174402 Research institute focusing on foreign policy and national security NY 501(c)(3) Line 7 0 0 0 1 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 Foundation for the Defense of Democracies C 900000 Cash Foundation for the Defense of Democracies N 90256 Allocation of time sheet