2024-01-25T14:11:03-06:00 2023-03-31 540737372 PBMARES LLP 12150 MONUMENT DRIVE SUITE 350 FAIRFAX VA 22033 990 2022-04-01 521354365 HOME SCHOOL LEGAL DEFENSE ASSOCIATION HOME 5403385600 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 STEVEN G OBERLANDER VICE PRESIDENT & CFO 5403385600 2024-01-22 1 STEVEN OBERLANDER 999009999 0 JON-MICHAEL ROSCH P00704574 7033858577 2024-01-22 X 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES R MASON 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 18182876 0 X WWW.HSLDA.ORG X 1994 WA HSLDA DEFENDS AND ADVANCES THE RIGHTS OF PARENTS TO DIRECT THE EDUCATION OF THEIR CHILDREN. 7 6 268 44 151822 1633 16766282 15806531 1912644 1619688 0 177885 552101 416045 19231027 18020149 2388284 2156737 0 0 10551420 11036349 5356 0 314071 6147863 6910086 19092923 20103172 138104 -2083023 7987788 7915813 11481303 13559111 -3493515 -5643298 X HSLDA DEFENDS AND ADVANCES THE RIGHTS OF PARENTS TO DIRECT THE EDUCATION OF THEIR CHILDREN. 0 0 8885384 2029295 LEGAL ADVOCACY AND PROTECTION: TENS OF THOUSANDS OF PARENTS ARE CHALLENGED EVERY YEAR BY GOVERNMENT OFFICIALS SEEKING TO IMPOSE THEIR WILL ON PARENTS. HSLDA MEMBERS ARE PROVIDED LEGAL ADVICE RANGING FROM STATE HOMESCHOOL LAW CLARIFICATIONS, RESOLVING CONFLICTS OR MISUNDERSTANDINGS WITH GOVERNMENT OFFICIALS, CORRESPONDING ON BEHALF OF MEMBERS TO GOVERNMENT OFFICIALS, AND DEFENDING HOME SCHOOL FAMILIES IN COURT. 4995811 782838 1287480 EDUCATIONAL AND INSTRUCTIONAL SERVICES: HSLDA PROVIDES AN ARRAY OF EDUCATIONAL CONSULTING RESOURCES, IN BOTH ENGLISH & SPANISH, INCLUDING PREK-8TH, SPECIAL NEEDS, AND HIGH SCHOOL. THIS YEAR, OVER 15,000 FAMILIES RECEIVED CONSULTANT SERVICES. IN ADDITION, HSLDA ONLINE ACADEMY OFFERS OVER 40 RICH-IN-CONTENT DISTANCE LEARNING COURSES TO ENCOURAGE FAMILIES TO HOMESCHOOL THROUGH HIGH SCHOOL; OVER 1,600 FAMILIES USED THIS LIVE AND INTERACTIVE EDUCATIONAL RESOURCE THIS YEAR. 2041228 1373899 1457314 GIFTS AND GRANTS: YOUR GIFTS HELP ENABLE HSLDA TO PROVIDE LEGAL PROTECTION TO HOMESCHOOLING FAMILIES AND EQUIP THEM TO OFFER THE BEST EDUCATIONAL EXPERIENCE TO THEIR CHILDREN. IN ADDITION, HSLDA PROVIDES GRANTS TO HELP MAKE HOMESCHOOLING POSSIBLE FOR FAMILIES FACING HARD TIMES INCLUDING WIDOWS, SINGLE PARENTS, SPECIAL NEEDS FAMILIES AND MANY OTHERS (SEE SCHEDULE I, PART III). 1951797 337612 CONFERENCES AND PUBLICATIONS 1951797 337612 17874220 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 54 0 1 268 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 AZ CO FL GA IL KY MD MA MN MS NH NY NC PA X THE ORGANIZATION 5403385600 1 PATRICK HENRY CIR PURCELLVILLE VA 201323197 JAMES R MASON PRESIDENT AS OF 8/1/22 37.00 3.00 X 261869 0 14243 J MICHAEL SMITH PRESIDENT (7/31/22), DONOR RELATIONS 39.00 1.00 X 266319 0 4522 CHARLES HURST ASSISTANT SECRETARY &VICE PRESIDENT OF ADMIN 38.00 2.00 X 204670 0 28009 STEVEN OBERLANDER ASSISTANT TREASURER & VICE PRESIDENT OF FIN & TECH 38.00 2.00 X 205187 0 800 SUZANNE STEPHENS VICE PRESIDENT OF COMMUNICATIONS & MARKETING 38.00 2.00 X 169604 0 1742 SCOTT WOODRUFF SENIOR COUNSEL 39.00 1.00 X 193984 0 1954 MICHAEL DONNELLY SENIOR COUNSEL 39.00 1.00 X 194703 0 0 TIM TRIETLEY DBA & WEB DEVELOPER 36.00 4.00 X 143143 0 0 DARREN JONES SENIOR COUNSEL & DIRECTOR OF GROUP SERVICES 39.00 1.00 X 110835 0 0 JAY KENT MCKAY SENIOR DATA ANALYST 36.00 4.00 X 128672 0 0 MICHAEL FARRIS CHAIRMAN 1.00 1.00 X X 0 0 0 AARON FESSLER TREASURER 1.00 1.00 X 0 0 0 RODGER SAYRE SECRETARY 1.00 1.00 X 0 0 0 ROGERS HELLMAN DIRECTOR 1.00 1.00 X 0 0 0 HEIDI ST JOHN DIRECTOR 1.00 1.00 X 0 0 0 JOSEPH BAILEY DIRECTOR 1.00 1.00 X 0 0 0 1878986 0 51270 10 0 1 0 TENPEARLS LLC 8614 WESTWOOD CENTER DR STE 540 VIENNA VA 22182 CONSULTING 523275 GOOGLE LLC PO BOX 883654 LOS ANGELES CA 900883654 SOFTWARE 506349 NIMBLEUSER PO BOX 122145 DALLAS TX 75312 SOFTWARE 221077 NCH COMMUNICATION 528 NAKED CREEK HOLLOW ROAD WEYERS CAVE VA 24486 NEWSLETTER MAILING 161333 SALESFORCE PO BOX 203141 DALLAS TX 75320 SOFTWARE 145216 5 11979495 445000 3382036 15806531 EDUCATION SUPPORT 611710 1282076 1282076 CONFERENCES AND SEMINARS 611430 211456 211456 ADVERTISING AND PUBLICATIONS 541800 126156 126156 1619688 54885 54885 28800 28800 150000 27000 123000 123000 123000 522972 135727 387245 361579 25666 18020149 1855111 151822 206685 X 782838 782838 1373899 1373899 1057225 994541 42811 19873 7571458 7122538 306599 142321 551300 518613 22324 10363 1218743 1146482 49352 22909 637623 599818 25820 11985 77739 73130 3148 1461 99111 93235 4013 1863 25025 23542 1013 470 46668 43901 1890 877 348651 327979 14118 6554 902655 849136 36552 16967 1020489 959982 41324 19183 662415 623140 26824 12451 732667 689226 29669 13772 274848 258552 11130 5166 393285 369966 15926 7393 2487 2339 101 47 773085 727248 31305 14532 106647 100323 4319 2005 MEMBER ACQUISITION 1238299 1238299 DUES & SUBSCRIPTIONS 83680 78718 3389 1573 EDUCATION & TRAINING 60417 56834 2447 1136 ACADEMY EXPENSES 23953 22533 970 450 37965 35707 1538 720 20103172 17874220 1914881 314071 4741637 1913144 1049129 1258439 60692 420590 145154 154137 357902 439818 1658438 1439974 42307 218464 0 27007 0 1563960 1537076 0 1974145 7987788 7915813 2769841 3063045 8711462 8521078 0 1974988 11481303 13559111 X -5230615 -6482854 1737100 839556 -3493515 -5643298 7987788 7915813 X -2083023 -63471 40150 -43439 X X 0 1 X 1 0 X 10844971 11567792 13753796 16323282 15361531 67851372 10844971 11567792 13753796 16323282 15361531 67851372 67851372 54592 66660 25426 97162 206678 450518 57952 19585 151822 229359 2401539 2242191 2551058 2810583 2300111 12305482 80836731 0.83940 X 69727 44576 114303 19988866 20103169 1000000 250000 0 0 797093 925441 1000000 1000000 3722534 5583801 85928 134955 155986 114303 491172 199273 231360 250000 250000 930633 1395950 45818 72698 71970 69727 260213 1658438 1439974 218464 218464 LEASE RIGHT OF USE ASSETS 1974145 1974145 LEASE RIGHT OF USE LIABILITY 1974988 1974988 X PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION FILES ANNUAL INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. 1 SUB-SAHARAN AFRICA 0 0 OFFICE EXPENSES LEGAL FEES 2305 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTS TO RECIPIENTS EDUCATIONAL GRANTS 25000 SOUTH AMERICA PROGRAM SERVICES CONFERENCE EXPENSES 580 SOUTH AMERICA GRANTS TO RECIPIENTS EDUCATIONAL GRANTS 513 NORTH AMERICA GRANTS TO RECIPIENTS EDUCATIONAL GRANTS 10000 0 0 0 0 0 0 38398 0 38398 EUROPE (INCLUDING ICELAND & GREENLAND) EDUCATIONAL GRANT 25000 WIRE TRANSFER 0 NORTH AMERICA EDUCATIONAL GRANT 10000 WIRE TRANSFER 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I LINE 2 GRANT REQUESTS ARE RECEIVED, REVIEWED, AND APPROVED ACCORDING TO POLICY GUIDELINES. ADDITIONAL GRANTS ARE ONLY CONSIDERED IF THE GRANTEE HAS PROVIDED A WRITTEN ACCOUNTING TO HSLDA STATING HOW, WHERE, AND WHEN THE PREVIOUS GRANT MONEY WAS SPENT AND TO WHOM. 1 DEKALB CHRISTIAN HOME EDUCATORS INC 5312 W MOUNTAIN STREET STONE MOUNTAIN GA 30083 260905809 501(C)(3) 30620 0 NA OUTREACH CONFERENCE BULLIED BROKEN REDEEMED 420 TWIN CANYON DRIVE SAN ANTONIO TX 78006 501(C)(3) 15000 0 NA OUTREACH CONFERENCE BRIDGES TO SCIENCE PO BOX 1022 FULSHEAR TX 77441 845117341 501(C)(3) 12500 0 NA OUTREACH CONFERENCE SHABACK MINISTRIES INC 3600 BRIGHTSEAT RD LANDOVER MD 20785 521966871 501(C)(3) 10000 0 NA OUTREACH CONFERENCE INDIANA ASSOCIATION OF HOME EDUCATORS PO BOX 217 STILESVILLE IN 46180 351876910 501(C)(3) 7000 0 NA AID HOMESCHOOLERS ARIZONA FAMILIES FOR HOME EDUCATION PO BOX 2035 CHANDLER AZ 85244 860669658 501(C)(3) 6000 0 NA AID HOMESCHOOLERS HOME EDUCATORS ASSOCIATION OF VIRGINIA 2100 W LABURNUM AVESTE 108A RICHMOND VA 23227 521354115 501(C)(3) 6000 0 NA AID HOMESCHOOLERS LOVING EDUCATION AT HOME PO BOX 634 ELMIRA NY 14902 161352435 501(C)(3) 6000 0 NA AID HOMESCHOOLERS TRANSITIONED CORP 1931 NORTHWEST 150TH AVESUITE 268 PEMBROKE PINES FL 33028 821876959 501(C)(3) 6000 0 NA OUTREACH CONFERENCE HOME EDUCATORS OF THE KMC CMR 469 BOX 1276 APO AA 09227 884343053 501(C)(3) 5600 0 NA AID HOMESCHOOLERS OTHER AID TO HOMESCHOOLING FAMILIES. 1 7500 BOOK VALUE NA PART I, LINE 2: GRANT REQUESTS ARE RECEIVED, REVIEWED, AND APPROVED ACCORDING TO POLICY GUIDELINES. ADDITIONAL GRANTS ARE ONLY CONSIDERED IF THE GRANTEE HAS PROVIDED A WRITTEN ACCOUNTING TO HSLDA STATING HOW, WHERE, AND WHEN THE PREVIOUS GRANT MONEY WAS SPENT AND TO WHOM, INCLUDING NAMES, ADDRESSES AND PHONE NUMBERS. X X 1 1 X X X 0 0 0 0 0 0 0 1 0 JAMES R MASON PRESIDENT AS OF 8/1/22 237795 0 20148 0 3926 0 14243 0 0 0 276112 0 0 0 J MICHAEL SMITH PRESIDENT (7/31/22), DONOR RELATIONS 212083 0 17225 0 37011 0 2289 0 2233 0 270841 0 0 0 CHARLES HURST ASSISTANT SECRETARY &VICE PRESIDENT 189377 0 15293 0 0 0 28009 0 0 0 232679 0 0 0 STEVEN OBERLANDER ASSISTANT TREASURER & VICE PRESIDENT 189853 0 15334 0 0 0 800 0 0 0 205987 0 0 0 SUZANNE STEPHENS VICE PRESIDENT OF COMMUNICATIONS & M 156974 0 12630 0 0 0 1742 0 0 0 171346 0 0 0 SCOTT WOODRUFF SENIOR COUNSEL 179578 0 14406 0 0 0 1954 0 0 0 195938 0 0 0 MICHAEL DONNELLY SENIOR COUNSEL 180105 0 14598 0 0 0 0 0 0 0 194703 0 0 0 PART I, LINE 7 RETIRING PRESIDENT, MIKE SMITH, RECEIVED RETIREMENT PACKAGE (NON-FIXED PAYMENT). AARON FESSLER BOARD MEMBER 101286 MARKETING SERVICES 0 DIANNE HURST SPOUSE OF VICE PRESIDENT 5265 EDIT AND ASSEMBLY OF COURSE WORK FOR HOMESCHOOLERS. 0 PART VI LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART V, LINE 13A AZ,CO,FL,GA,IL,KY,MD,MA,MN,MS,NH,NY,NC,PA FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO MAILING, EACH 990 IS SENT FROM THE CFO TO ALL OF THE BOARD MEMBERS FOR THEIR REVIEW OF THE INFORMATIONAL RETURN. EACH BOARD MEMBER EMAILS THE CFO BACK CONFIRMATION THAT THEY HAVE RECEIVED A COPY OF THE 990. ONCE A MAJORITY HAVE RESPONDED BACK, EACH 990 IS FILED BY CERTIFIED MAIL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AND UPDATED TO REFLECT CHANGES DURING THE COURSE OF THE YEAR. ALL BOARD MEMBERS AND KEY STAFF ARE REQUIRED TO ACKNOWLEDGE THAT THEY HAVE READ AND ARE IN COMPLIANCE WITH THE POLICY. ANY CONFLICT OF INTEREST IS DISCLOSED BY THE DIRECTOR OF HR, PRESIDENT, OR CFO TO THE BOARD WHO WILL MAKE A DETERMINATION WHETHER THE CONFLICT IS ACCEPTABLE OR NOT BASED ON CIRCUMSTANCES. SHOULD A BOARD MEMBER HAVE A CONFLICT, THEY ARE TO PHYSICALLY EXCUSE THEMSELVES FROM ANY DISCUSSIONS AND DECISIONS REGARDING THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS APPROVED BY THE HSLDA BOARD COMPENSATION COMMITTEE BY REVIEWING COMPARABILITY DATA AND CONTEMPORANEOUS DOCUMENTATION FROM OTHER NONPROFIT ORGANIZATIONS. ALL OTHER SALARIES ARE SET BY THE PRESIDENT IN COOPERATION WITH HUMAN RESOURCES WHICH PROVIDES COMPETITIVE MARKET SALARY DATA OBTAINED FROM EXTERNAL COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART IX LINE 24A MEMBERSHIP DEVELOPMENT EXPENSES: THE ORGANIZATION USES RESOURCES TO INCREASE MEMBERSHIP AND THESE EXPENSES ARE SHOWN ON THE AUDITED FINANCIAL STATEMENTS SEPARATE FROM PROGRAM, MANAGEMENT AND GENERAL OR FUNDRAISING EXPENSES. ON PART IX OF FORM 990, THESE EXPENSES ARE INCLUDED UNDER MANAGEMENT AND GENERAL EXPENSES ON LINE 24A. THE ORGANIZATION BELIEVES THIS IS THE APPROPRIATE TREATMENT AS THESE EXPENSE ARE NOT CONSIDERED FUNDRAISING OR PROGRAM EXPENSES. FORM 990, PART XI, LINE 9: DONATED SERVICES -40,150. AJUSTMENT FOR RIGHT OF USE ASSET -3,289. PART XII LINE 2C NO CHANGE FROM PRIOR YEARS. HSLDA ACTION 1 PATRICK HENRY CIRCLE PURCELLVILLE VA 20132 541719605 HOMESCHOOL ADVOCATE DC 501(C)(4) 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 HSLDA ACTION B 5310 COST BASIS HSLDA ACTION K 620000 COST BASIS HSLDA ACTION O 83500 COST BASIS HSLDA ACTION P 420764 COST BASIS HSLDA ACTION Q 6796 COST BASIS