2025-11-04T11:51:13-05:00 2025-06-30 202199153 MORNEAU & BLANCHETTE INC 25 LINCOLN ST FRAMINGHAM MA 01702 990 2024-07-01 814814174 AMERICAN AFFAIRS FOUNDATION INC AMER 6176214088 ONE BOSTON PLACE SUITE 2600 BOSTON MA 02108 JULIUS KREIN PRESIDENT 6176214088 2025-10-23 true true BARRY N CHAIT P01452996 5086511040 2025-11-04 2024 2025-03-06 01:10:19Z JULIUS KREIN ONE BOSTON PLACE SUITE 2600 BOSTON MA 02108 967638 false X AMERICANAFFAIRSJOURNAL.ORG X 2016 MA TO PUBLISH A PERIODICAL IN ONLINE, DIGITAL, PRINT, AND/OR OTHER FORMATS, AVAILABLE TO A GENERAL AUDIENCE, WITH ORIGINAL SCHOLARLY CONTENT MATTERS OF EDUCATIONAL, LITERACY, AND CIVIL IMPORTANCE: TO SUPPORT AND PROMOTE THE CONDUCT AND DISSEMINATION OF SAME, 3 3 0 0 215912 868532 87898 93852 5254 0 303810 967638 56000 18000 0 0 9999 0 0 548506 794645 614505 812645 -310695 154993 98852 275102 326756 348013 -227904 -72911 X TO PUBLISH A PERIODICAL IN ONLINE, DIGITAL, PRINT, AND/OR OTHER FORMATS, AVAILABLE TO A GENERAL AUDIENCE, WITH ORIGINAL SCHOLARLY CONTENT MATTERS OF EDUCATIONAL, LITERACY, AND CIVIL IMPORTANCE: TO SUPPORT AND PROMOTE THE CONDUCT AND DISSEMINATION OF SAME, false false 721705 18000 93852 AMERICAN AFFAIRS FOUNDATION INC. PUBLISHES A QUARTERLY JOURNAL OF PUBLIC POLICY AND POLITICAL THOUGHT, IN PRINT AND DIGITAL EDITIONS. THE JOURNAL WILL PUBLISH SCHOLARLY ESSAYS AND RESEARCH CONCERNING TOPICS OF A CIVIC EDUCATIONAL, SCIENTIFIC, AND/OR LITERARY CHARACTER. THE ORGANIZATION MAY OCCASIONALLY PROVIDE FUNDING FOR RESEARCH SUPPORTING COMMISSIONED ARTICLES. THE ORGANIZATION MAY HOST COLLOQUIA CONFERENCES, PANEL DISCUSSIONS, OR OTHER EVENTS FOR THE DISCUSSION OF TOPICS RELATED TO PUBLIC POLICY AND POLITICAL THOUGHT AND ASSOCIATED SCHOLARLY THEMES. 721705 true true false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false true false false false false false false false false false false false true 33 0 0 false false false false false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false true true false MA NY CA X X JULIUS KREIN 6176214088 ONE BOSTON PLACE SUITE 2600 BOSTON MA 02108 X JULIUS KREIN PRESIDENT 40.00 0.00 X X 0 0 0 GLADDEN PAPPIN CLERK 10.00 0.00 X X 0 0 0 CHRISTOPHER LACONI TREASURER 1.00 0.00 X X 0 0 0 false false false BELISARIUS ADVISORS LLC 1 WASHINGTON MALL 1133 BOSTON MA 02108 PROF. SERVICES 328000 1 868532 868532 SALES REVENUE 511112 93852 93852 93852 5254 5254 967638 93852 5254 X 18000 18000 328000 262400 65600 3963 3963 7088 7088 155433 155433 7243 4847 2396 11902 9522 2380 18221 18221 5039 5039 PROGRAM EXPENSES 155698 155698 PRINTING 71797 71797 FULLFILLMENT 15315 15315 ADVERTISING AND MARKETING 10273 10273 4673 199 4474 812645 721705 90940 0 82862 228766 10500 40000 1935 2781 3555 3555 98852 275102 109661 167887 31442 29990 30000 155653 150136 326756 348013 X -377904 -72911 150000 -227904 -72911 98852 275102 154993 X X true X false true false X 750755 751693 525300 215912 868532 3112192 750755 751693 525300 215912 868532 3112192 1802953 1309239 5254 5254 3117446 93852 0.42000 0.49690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SBA LOAN PAYABLE 150136 150136 X SCHEDULE D, PAGE 3, PART X INCOME TAXES - THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE IRC AND STATE TAXES UNDER MASSACHUSETTS GENERAL LAWS, CHAPTER 63, SECTION 30. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. CONTRIBUTIONS TO THE ORGANIZATION ARE TAX DEDUCTIOBLE. IN ACCORDANCE WITH GAAP, THE ORGANIZATION MUST IDENTIFY, RECOGNIZE, MEASURE AND DISCLOSE IN ITS FINACIAL STATEMENTS THE EFFECT OF ANY UNCETAIN TAX POSITION THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE. THE ORGANIZATION MUST RECOGNIZE AN UNRECOGNIZED TAX BENEFIT WHEN, DESPITE THE ORGANIZATON'S BELIEF THAT ITS TAX RETURN POSITION ARE SUPPORTIBLE. IT IS POSSIBLE THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINABLE UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST ACCRUED RELATED TO UNREGOGNIZED BENFITS IN INTEREST EXPRENSE AND PENALTIES IN OTHER ADMINISTRATIVE COSTS. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PREIODS PRESENTED. THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT JUNER 30, 2025 AND 2024. TO THE EXTENT THAT THE FINAL TAX OUTCOME OF THESE MATTERS IS DIFFERENT THAT THE AMOUNT RECORDED, SUCH DIFFEREMCES IMPACT INCOME TAX EXPENSE IN THE PERIOD IN WHICH SUCH DETERMINATION IS MADE. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AGAINST RETURNS FILED AND HAS DETERMINED NO ADDITIONAL ADJUSTMENTS ARE NECESSARY. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES FROM 2022 TO 2024. true RESEARCH & WRITING FELLOW 1 18000 CASH SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE PUBLICLY ADVERTISED, GRANT APPLICATIONS ARE REVIEWED BY 4- PERSON BOARD (DISTINCT FROM AMERICAN AFFAIRS BOARD); GRANTEES MUST SUBMIT SUMMARY PROGRAMMING AND FINANCIAL REPORTS AT END OF GRANT PERIOD. BELISARIUS ADVISORS LLC JULIUS KREIN IS PRESIDENT JULIUS KREIN PR 328000 PAYMENT FOR MGT. FEE false JULUS KREIN JULIUS KREIN PR 1536 PAYMENT OF INTEREST false SCHEDULE L, PART V PART IV, LINE 1 - BUSINESS THANSACTIONS INVOLVING INTERESTED PERSONS - PAYMENT FOR PROFESSIONAL SERVICES BETWEEN BELISARIUS ADVISORS, LLC AND THE ORGANIZATION. JULIUS KREIN IS THE PRESIDENT OF THE WHOLLY OWNED ENTITY, BELISARIUS ADVISORS, LLC. THE CONTRACT WAS REVIEWED BY THE BOARD IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST/COMPENSATION POLICY WITH RESPECT TO COMPARABLE SERICES REMUNERATION. PART IV, LINE 2 - BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS - PAYMENT OF INTEREST ON A LOAN BY THE PRESIDENT TO HELP FUND OPERATIONS OF THE ORGANIZATION. THE LOAN WAS APPROVED BY THE BOARD AND HAD A ZERO BALANCE AT THE END OF THE FISCAL YEAR. FORM 990 - ORGANIZATION'S MISSION TO PUBLISH A PERIODICAL IN ONLINE, DIGITAL, PRINT, AND/OR OTHER FORMATS, AVAILABLE TO A GENERAL AUDIENCE, WITH ORIGINAL SCHOLARLY CONTENT MATTERS OF EDUCATIONAL, LITERACY, AND CIVIL IMPORTANCE: TO SUPPORT AND PROMOTE THE CONDUCT AND DISSEMINATION OF SAME, FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT REVIEWS THE DRAFT RETURNS AND SENDS A COPY TO ALL BOARD MEMBERS FOR THEIR REVIEW OF THE RETURNS PRIOR TO SIGNING ALL RETURNS. FORM 990, PAGE 6, PART VI, LINE 12C TO ENSURE THE ORGANIZATION OPERATED IN A MANNER CONSISTENT WITH CHARITABLE PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT INFORMATION, AND THE RESUTS OF ARM'S LENGTH BARGAINING; 2. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTSS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION DECISIONS ARE REVIEWED BY THE BOARD, EXCLUDING THE AFFECTED INDIVIDUAL; COMPARABILITY DATA IS PROVIDED; AND DECISIONS ARE DOCUMENTED CONTEMPORANEOULSY, ACCORDING TO THE FOUNDATION'S POLICY. PROFESSIONAL SERVICE FEES FOR OTHER KEY OFFICERS ARE DETERMINED BY THE SAME PROCESS/COMPENSATION/CONFLICT OF INTEREST POLICIES AS TOP OFFICER. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION DECISIONS ARE REVIEWED BY THE BOARD, EXCLUDING THE AFFECTED INDIVIDUAL; COMPARABILITY DATA IS PROVIDED; AND DECISIONS ARE DOCUMENTED CONTEMPORANEOULSY, ACCORDING TO THE FOUNDATION'S POLICY. PROFESSIONAL SERVICE FEES FOR OTHER KEY OFFICERS ARE DETERMINED BY THE SAME PROCESS/COMPENSATION/CONFLICT OF INTEREST POLICIES AS TOP OFFICER. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS REQUIRED BY LAW ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTORS 155,433 0 0 FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.