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AMERICAN CONSERVATIVE UNION FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CONSERVATIVE UNION FOUNDATION (EIN 52-1294680)
Tax period
2022-04-01 to 2023-03-31
Filed
2024-02-16
IRS object ID
202440479349301314
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-16T11:45:41-08:00ReturnTs
Tax Period End2023-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464505261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Robert D Ben-Kori CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17214 Hadlow DriveAddressLine1Txt
CitySpringfieldCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22152ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521294680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CONSERVATIVE UNION FOUNDATIONINCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2023479388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N FAIRFAX ST STE 500AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKimberly BellissimoPersonNm
Person TitleSecretaryPersonTitleTxt
Phone2023479388PhoneNum
Signature2024-02-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKimberlyPersonFirstNm
Person LastBellissimoPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRobert D Ben-Kori CPAPreparerPersonNm
PTINP00736736PTIN
Phone7034519136PhoneNum
Preparation2024-02-16PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMatt SchlappPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N FAIRFAX ST STE 500AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,195,246GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1973FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE AMERICAN CONSERVATIVE UNION FOUNDATION INC. IS TO EDUCATE CITIZENS ABOUT CONSERVATIVE PRINCIPLES. THE FOUNDATION DOES THIS BY SIMPLIFYING COMPLEX ISSUES AND MAKING THEM ACCESSIBLE TO ALL AMERICANS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers31TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,043,379PYContributionsGrantsAmt
CY Contributions Grants$4,018,921CYContributionsGrantsAmt
PY Program Service Revenue$4,365,446PYProgramServiceRevenueAmt
CY Program Service Revenue$4,173,211CYProgramServiceRevenueAmt
PY Investment Income$9,978PYInvestmentIncomeAmt
CY Investment Income$3,114CYInvestmentIncomeAmt
PY Other Revenue$9,038PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,427,841PYTotalRevenueAmt
CY Total Revenue$8,195,246CYTotalRevenueAmt
PY Grants And Similar Paid$145,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$11,781CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$392,603CYTotalFundraisingExpenseAmt
PY Other Expenses$7,672,710PYOtherExpensesAmt
CY Other Expenses$9,286,280CYOtherExpensesAmt
PY Total Expenses$7,817,710PYTotalExpensesAmt
CY Total Expenses$9,298,061CYTotalExpensesAmt
PY Revenues Less Expenses$1,610,131PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,102,815CYRevenuesLessExpensesAmt
Total Assets BOY$4,324,775TotalAssetsBOYAmt
Total Assets EOY$4,173,343TotalAssetsEOYAmt
Total Liabilities BOY$2,323,341TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,314,910TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,001,434NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$858,433NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE AMERICAN CONSERVATIVE UNION FOUNDATION INC. IS TO EDUCATE CITIZENS ABOUT CONSERVATIVE PRINCIPLES. THE FOUNDATION DOES THIS BY SIMPLIFYING COMPLEX ISSUES AND MAKING THEM ACCESSIBLE TO ALL AMERICANS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,666,462ExpenseAmt
Grant$195,283GrantAmt
Revenue$4,173,211RevenueAmt
DescSEE SCHEDULE ODesc
Total Program Service Expenses$8,666,462TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (true)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLynne RasmussenPersonNm
Phone2023479388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N Fairfax StAddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MATT SCHLAPP
CHAIRMAN5.00Yes (X)Yes (X)$0$0$0
KIMBERLY BELLISSIMO
SECRETARY5.00Yes (X)Yes (X)$0$0$0
VERONICA BIRKENSTOCK
Treasurer2.00Yes (X)$0$0$0
GORDON CHANG
DIRECTOR2.00Yes (X)$0$0$0
JONATHAN GARTHWAITE
DIRECTOR2.00Yes (X)$0$0$0
KT MCFARLAND
DIRECTOR2.00Yes (X)$0$0$0
Brooke Miller
DIRECTOR2.00Yes (X)$0$0$0
Matt Smith
Secretary2.00Yes (X)$0$0$0
Charles Herbster
DIRECTOR2.00Yes (X)$0$0$0
Jim McLaughlin
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CMI COMMUNICATIONS
400 MILE CROSSING BLVDROCHESTERNY14624COMMUNICATION$1,894,073
GAYLORD NATIONAL RESORT CONVENTION
201 WATERFRONT STREETNational HarbourMD20745CONVENTION CENTER$1,062,487
HILTON ANATOLE
2201 STEMMONS FREEWAYDALLASTX75207CONVENTION CENTER$896,978
GRAVES GARRETT LLC
1100 MAIN STREET SUITE 2700KANSAS CITYMD64105LEGAL$368,248
Freeman
PO Box 650036DallasTX75265Conference Event$335,214
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt
All Other Contributions$4,018,921AllOtherContributionsAmt
Noncash Contributions$91,195NoncashContributionsAmt
Total Contributions$4,018,921TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMgt fee revenueDesc
Business900099BusinessCd
Total Revenue Column$4,173,211TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,173,211TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,114TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,114ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,195,246TotalRevenueColumnAmt
Related Or Exempt Func Income$4,173,211RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,114ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,760,110TotalAmt
Program Services$2,713,444ProgramServicesAmt
Management And General$46,666ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$509,395TotalAmt
Program Services$509,395ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,775TotalAmt
Program Services$0ProgramServicesAmt
Management And General$6,775ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$18,000TotalAmt
Program Services$18,000ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$11,781TotalAmt
Fundraising$11,781FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$832,171TotalAmt
Program Services$832,171ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$29,886TotalAmt
Program Services$18,351ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$11,535FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$723,783TotalAmt
Program Services$581,636ProgramServicesAmt
Management And General$81,195ManagementAndGeneralAmt
Fundraising$60,952FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,165TotalAmt
Program Services$8,321ProgramServicesAmt
Management And General$574ManagementAndGeneralAmt
Fundraising$2,270FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$539,828TotalAmt
Program Services$539,828ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$285,770TotalAmt
Program Services$256,403ProgramServicesAmt
Management And General$2,685ManagementAndGeneralAmt
Fundraising$26,682FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,317,934TotalAmt
Program Services$2,038,444ProgramServicesAmt
Management And General$350ManagementAndGeneralAmt
Fundraising$279,140FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$69TotalAmt
Program Services$0ProgramServicesAmt
Management And General$39ManagementAndGeneralAmt
Fundraising$30FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$98,926TotalAmt
Program Services$0ProgramServicesAmt
Management And General$98,926ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Printing$1,150,130$1,150,130$0$0
Other taxes$2,338$339$1,786$213

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,298,061TotalAmt
Program Services$8,666,462ProgramServicesAmt
Management And General$238,996ManagementAndGeneralAmt
Fundraising$392,603FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,066,751BOYAmt
EOY$437,038EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$101,680BOYAmt
EOY$956,106EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,317,758BOYAmt
EOY$1,753,701EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$37,210EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$131,078BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$63,778LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$55,165LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,081BOYAmt
EOY$8,613EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$640,403BOYAmt
EOY$948,651EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$62,024BOYAmt
EOY$32,024EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,324,775BOYAmt
EOY$4,173,343EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$835,794BOYAmt
EOY$1,091,771EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,487,547BOYAmt
EOY$2,223,139EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,323,341BOYAmt
EOY$3,314,910EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,910,497BOYAmt
EOY$767,496EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$90,937BOYAmt
EOY$90,937EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,001,434BOYAmt
EOY$858,433EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,324,775BOYAmt
EOY$4,173,343EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,102,815ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$40,192NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$6PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,781,841CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,492,073CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,353,985CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,033,379CurrentTaxYearMinus1YearAmt
Current Tax Year$4,018,921CurrentTaxYearAmt
Total$18,680,199TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,781,841CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,492,073CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,353,985CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,033,379CurrentTaxYearMinus1YearAmt
Current Tax Year$4,018,921CurrentTaxYearAmt
Total$18,680,199TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$18,680,199PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,708CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,978CurrentTaxYearMinus1YearAmt
Current Tax Year$3,114CurrentTaxYearAmt
Total$29,258TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$18,709,457TotalSupportAmt
Public Support CY1700.99840PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,579OtherCostOrOtherBasisAmt
Depreciation$11,579DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$52,199OtherCostOrOtherBasisAmt
Depreciation$43,586DepreciationAmt
Book Value$8,613BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,613TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescInterco ACUF/ACUDesc
Amt$2,223,139Amt
FieldValueIRS element (for citing)
Total Liability$2,223,139TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceOtherFormAndLineReferenceDesc
ExplanationPART X - FASB ASC 740 FOOTNOTE. THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt I Line 2FormAndLineReferenceDesc
ExplanationThe organization's procedures for monitoring the use of grant funds in the United States includes determining that the grantee uses the funds in accordance with the grant agreement.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$91,195NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceOtherFormAndLineReferenceDesc
ExplanationThe organization is reporting the number of contributions received in Part I, Column B.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
OtherFORM 990 - EXPLANATION OF AMENDED RETURN: AN INDIVIDUAL DID NOT CORRECTLY POPULATE ON THE ORIGINAL SCHEDULE L PART IV.
Pt VI, Line 15bFORM 990, PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS: DURING FY2023, THE AMERICAN CONSERVATIVE UNION (ACUF) ENGAGED IN NUMEROUS EVENTS AND PROGRAMS TO EDUCATE AMERICANS ABOUT CONSERVATIVE SOLUTIONS TO SOME OF THE COUNTRYS POST VEXING PROBLEMS. IN PARTICULAR, ACUFS NOLAN CENTER FOR JUSTICE HAS PRODUCED DOZENS OF WRITTEN WORKS AS WELL AS VIDEO AND SOCIAL MEDIA PIECES IN FURTHERANCE OF ITS MISSION TO IMPROVE OUR CRIMINAL JUSTICE SYSTEM. SIMILARLY, THE ACUF CENTER FOR LEGISLATIVE ACCOUNTABILITY HAS DEVELOPED A UNIQUE METHODOLOGY FOR EVALUATING THE RECORDS OF ELECTED OFFICIALS AND PRODUCING WRITTEN DOCUMENTS TO INFORM VOTERS ABOUT THEIR POLITICAL REPRESENTATIVES. THIS PROJECT COVERS 99 STATE LEGISLATIVE BODIES AS WELL AS THE UNITED STATES HOUSE OF REPRESENTATIVES AND THE UNITED STATES SENATE. MORE BROADLY, ACUF ENGAGES THE PUBLIC THROUGH CONFERENCES AND POLICY DISCUSSIONS, RESEARCH AND WRITING TO HIGHLIGHT AN APPROACH CONSERVATIVE SOLUTIONS BEYOND CRIMINAL JUSTICE AND LEGISLATIVE ACCOUNTABILITY.
Pt VI, Line 11bTHE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM. IT IS REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS, COUNSEL, EXECUTIVE DIRECTOR, AND TREASURER, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE (IRS).
Pt VI, Line 12cEACH INDIVIDUAL IS PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. ANNUALLY, EACH INDIVIDUAL SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, CIRCUMSTANCES, WHICH HE BELIEVES COULD CONTRIBUTE TO CONFLICT BY HE OR A FAMILY MEMBER. IDENTIFIED SITUATIONS ARE INVESTIGATED AND RESOLVED BY EXECUTIVE DIRECTOR IN CONJUNCTION WITH THE GOVERNING BODY.
Pt VI, Line 15aTHE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. FOR THE RELATED ORGANIZATION, COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE ORGANIZATION'S GOVERNING BODY. THE REVIEW AND APPROVAL PROCESS CONSISTS OF A PERFORMANCE EVALUATION, AS WELL AS CONSIDERATION OF AVAILABLE DATA ON COMPENSATION PAID BY SIMILAR ORGANIZATIONS IN THE GEOGRAPHIC AREA.
Pt VI, Line 1aAR FL GA HI IL KS KY MA MD MO NC NH NJ PA SC TN UT VA WI
Pt VI, Line 19THE ORGANIZATION MAKES REQUIRED DOCUMENTS AVAILABLE UPON REQUEST, IN ACCORDANCE WITH IRS RULES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CONSERVATIVE UNION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N FAIRFAX ST STE 500AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
EIN520810813EIN
Primary ActivitiesSOCIAL WELFAREPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section501(C)(4)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CONSERVATIVE UNION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$812,009InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt