HERITAGE ACTION FOR AMERICA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HERITAGE ACTION FOR AMERICA (EIN 27-2244700)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-07
- IRS object ID
- 202443129349302144
- Schema version
- 2023v5.1
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-07T12:44:50-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7351 OFFICE PARK PLACE | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 329408229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272244700 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERITAGE ACTION FOR AMERICA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HERI | BusinessNameControlTxt |
| Phone | 2025485280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 214 MASSACHUSETTS AVE NE STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200024958 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN ROBERTS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2025485280 | PhoneNum |
| Signature | 2024-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLI PECK | PreparerPersonNm |
| PTIN | P01423033 | PTIN |
| Phone | 3217516200 | PhoneNum |
| Preparation | 2024-11-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN ROBERTS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 214 MASSACHUSETTS AVE NE STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200024958 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,226,399 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HERITAGEACTION.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | HERITAGE ACTION FOR AMERICA, INC. ("HAFA") PROMOTES CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES, AND A STRONG NATIONAL DEFENSE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,072,708 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,185,970 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $767,496 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,500,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $39,490 | PYInvestmentIncomeAmt |
| CY Investment Income | -$8,175 | CYInvestmentIncomeAmt |
| PY Other Revenue | $27,295 | PYOtherRevenueAmt |
| CY Other Revenue | $21,464 | CYOtherRevenueAmt |
| PY Total Revenue | $20,906,989 | PYTotalRevenueAmt |
| CY Total Revenue | $12,699,259 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,267,967 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $576,095 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,985,101 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,663,206 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $59,367 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $377,740 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,839,260 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,673,031 | PYOtherExpensesAmt |
| CY Other Expenses | $8,726,897 | CYOtherExpensesAmt |
| PY Total Expenses | $20,985,466 | PYTotalExpensesAmt |
| CY Total Expenses | $14,343,938 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$78,477 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,644,679 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,408,530 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,223,993 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,439,981 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $843,367 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,968,549 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,380,626 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HERITAGE ACTION FOR AMERICA PROMOTES CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES, AND A STRONG NATIONAL DEFENSE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,835,713 | ExpenseAmt |
| Grant | $576,095 | GrantAmt |
| Revenue | $3,500,000 | RevenueAmt |
| Desc | GRASSROOTS ADVOCACY & CAPITOL HILL OUTREACH, AND EDUCATIONAL ACTIVITIES. | Desc |
| Total Program Service Expenses | $10,835,713 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYAN WALKER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2025485280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 214 MASSACHUSETTS AVE NE STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200024958 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JESSICA ANDERSON | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | $382,430 | $0 | $35,913 | |
| SEAN FIELER | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY GROSSMAN | ||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REBEKAH MERCER | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NERSI NAZARI PHD | ||||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN ROBERTS | ||||||||
| PRESIDENT | 8.00 | 32.00 | Yes (X) | $167,745 | $670,981 | $87,469 | ||
| GARRETT BESS | ||||||||
| VICE PRESIDENT | 40.00 | 0.00 | Yes (X) | $142,627 | $0 | $10,857 | ||
| RYAN WALKER | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | 0.00 | Yes (X) | $237,795 | $0 | $57,806 | ||
| IAN ARTINGER | ||||||||
| VP OF DIGITAL ADVOCACY & TREASURER | 40.00 | 0.00 | Yes (X) | $206,308 | $0 | $42,263 | ||
| JANAE STRACKE | ||||||||
| VP, OUTREACH & ADVOCACY | 22.00 | 18.00 | $115,312 | $94,346 | $35,708 | Yes (X) | ||
| CATHERINE GUNSALUS | ||||||||
| STATE ADVOCACY DIRECTOR | 40.00 | 0.00 | $151,065 | $0 | $11,052 | Yes (X) | ||
| SARAH FELDPAUSCH | ||||||||
| DIRECTOR OF HOUSE RELATIONS | 40.00 | 0.00 | $128,290 | $0 | $8,998 | Yes (X) | ||
| JASMINE VAKERICS | ||||||||
| MAJOR GIFT OFFICER | 40.00 | 0.00 | $124,301 | $0 | $5,003 | Yes (X) | ||
| STEPHANIE KREUZ | ||||||||
| DIRECTOR OF SENTINEL ENGAGEMENT | 40.00 | 0.00 | $107,120 | $0 | $6,302 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,762,993 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $765,327 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $301,371 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JONES DAY | |||||
| 51 LOUISIANA AVENUE NW | WASHINGTON | DC | 20002 | LEGAL | $753,193 |
| KAEL DIRECT | |||||
| 45 N HILL DR STE 100 | WARRENTON | VA | 20186 | MEDIA STRATEGY | $560,565 |
| ONMESSAGE INC | |||||
| 815 SLATERS LANE | ALEXANDRIA | VA | 22314 | MARKETING AND ADVERTISING | $473,279 |
| IMGE LLC | |||||
| 108 SOUTH WASHINGTON ST 3RD FLOOR | ALEXANDRIA | VA | 22314 | MARKETING AND ADVERTISING | $330,539 |
| CRC ADVISORS | |||||
| 2850 EISENHOWER AVENUE 1ST FLOOR | ALEXANDRIA | VA | 22314 | MARKETING AND ADVERTISING | $240,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 14 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $500,000 | RelatedOrganizationsAmt |
| All Other Contributions | $8,685,970 | AllOtherContributionsAmt |
| Noncash Contributions | $284,869 | NoncashContributionsAmt |
| Total Contributions | $9,185,970 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POLICY & COMM SVCS | Desc |
| Business | 813319 | BusinessCd |
| Total Revenue Column | $3,500,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,500,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,500,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,858 | TotalRevenueColumnAmt |
| Exclusion | $37,858 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,481,107 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,527,140 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$46,033 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$46,033 | TotalRevenueColumnAmt |
| Exclusion | -$46,033 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $21,464 | TotalRevenueColumnAmt |
| Exclusion | $21,464 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,464 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,699,259 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,500,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,289 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $576,095 | TotalAmt |
| Program Services | $576,095 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,412,833 | TotalAmt |
| Program Services | $1,120,894 | ProgramServicesAmt |
| Management And General | $140,282 | ManagementAndGeneralAmt |
| Fundraising | $151,657 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,566,200 | TotalAmt |
| Program Services | $2,143,422 | ProgramServicesAmt |
| Management And General | $180,784 | ManagementAndGeneralAmt |
| Fundraising | $241,994 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,144 | TotalAmt |
| Program Services | $55,885 | ProgramServicesAmt |
| Management And General | $32,602 | ManagementAndGeneralAmt |
| Fundraising | $4,657 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,818 | TotalAmt |
| Program Services | $220,572 | ProgramServicesAmt |
| Management And General | $28,398 | ManagementAndGeneralAmt |
| Fundraising | $94,848 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,211 | TotalAmt |
| Program Services | $247,211 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,236,890 | TotalAmt |
| Program Services | $946,120 | ProgramServicesAmt |
| Management And General | $50,429 | ManagementAndGeneralAmt |
| Fundraising | $240,341 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,104 | TotalAmt |
| Program Services | $75,561 | ProgramServicesAmt |
| Management And General | $11,875 | ManagementAndGeneralAmt |
| Fundraising | $16,668 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,740 | TotalAmt |
| Fundraising | $377,740 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,539 | TotalAmt |
| Management And General | $1,539 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,403,653 | TotalAmt |
| Program Services | $2,016,100 | ProgramServicesAmt |
| Management And General | $136,927 | ManagementAndGeneralAmt |
| Fundraising | $1,250,626 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,037 | TotalAmt |
| Program Services | $465,803 | ProgramServicesAmt |
| Management And General | $2,115 | ManagementAndGeneralAmt |
| Fundraising | $2,119 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,939,059 | TotalAmt |
| Program Services | $1,598,384 | ProgramServicesAmt |
| Management And General | $11,957 | ManagementAndGeneralAmt |
| Fundraising | $328,718 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $742,395 | TotalAmt |
| Program Services | $679,410 | ProgramServicesAmt |
| Management And General | $22,037 | ManagementAndGeneralAmt |
| Fundraising | $40,948 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,714 | TotalAmt |
| Program Services | $107,867 | ProgramServicesAmt |
| Management And General | $6,775 | ManagementAndGeneralAmt |
| Fundraising | $27,072 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,216 | TotalAmt |
| Program Services | $305,900 | ProgramServicesAmt |
| Management And General | $8,939 | ManagementAndGeneralAmt |
| Fundraising | $19,377 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,262 | TotalAmt |
| Program Services | $153,650 | ProgramServicesAmt |
| Management And General | $15,474 | ManagementAndGeneralAmt |
| Fundraising | $38,138 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,480 | TotalAmt |
| Program Services | $4,192 | ProgramServicesAmt |
| Management And General | $223 | ManagementAndGeneralAmt |
| Fundraising | $1,065 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,360 | TotalAmt |
| Program Services | $26,016 | ProgramServicesAmt |
| Management And General | $15,176 | ManagementAndGeneralAmt |
| Fundraising | $2,168 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES & SUBSCRIPTIONS | $89,470 | $87,241 | $1,950 | $279 |
| OTHER EXPENSES | $4,442 | $2,114 | $1,483 | $845 |
| HONORARIA & WRITER'S FE | $2,000 | $2,000 | ||
| BOOKS & PRODUCTS | $1,276 | $1,276 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,343,938 | TotalAmt |
| Program Services | $10,835,713 | ProgramServicesAmt |
| Management And General | $668,965 | ManagementAndGeneralAmt |
| Fundraising | $2,839,260 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,851,335 | TotalAmt |
| Program Services | $2,598,271 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $253,064 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,005,355 | BOYAmt |
| EOY | $3,047,233 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,994 | BOYAmt |
| EOY | $234,969 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,178 | BOYAmt |
| EOY | $61,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $165,060 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $148,229 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,311 | BOYAmt |
| EOY | $16,831 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,949,775 | BOYAmt |
| EOY | $799,191 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,917 | BOYAmt |
| EOY | $63,958 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,408,530 | BOYAmt |
| EOY | $4,223,993 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $815,173 | BOYAmt |
| EOY | $448,187 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $624,808 | BOYAmt |
| EOY | $395,180 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,981 | BOYAmt |
| EOY | $843,367 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,968,549 | BOYAmt |
| EOY | $3,380,626 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,968,549 | BOYAmt |
| EOY | $3,380,626 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,408,530 | BOYAmt |
| EOY | $4,223,993 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,644,679 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $56,756 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $675,805 | PoliticalExpendituresAmt |
| Expended527 Activities | $99,710 | Expended527ActivitiesAmt |
| Internal Funds Contributed | $576,095 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $675,805 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (1) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SENTINEL ACTION FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 PENNSYLVANIA AVENUE NW SOUTH | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 873739115 | EIN |
| Paid Internal Funds | $500,000 | PaidInternalFundsAmt |
| Contributions Rcvd Dlvr | $0 | ContributionsRcvdDlvrAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | ADVERTISING AND GRANT ACTIVITY | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $165,060 | OtherCostOrOtherBasisAmt |
| Depreciation | $148,229 | DepreciationAmt |
| Book Value | $16,831 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,831 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $470,000 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PIMCO FUND INVESTMENT | Desc |
| Book Value | $329,191 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $799,191 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO THE HERITAGE FOUNDATION | $388,003 |
| OTHER LIABILITIES | $7,177 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $395,180 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,754,476 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $56,756 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $56,756 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,697,720 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,539 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $1,539 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,699,259 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,347,807 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,408 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,408 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,342,399 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,539 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $1,539 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,343,938 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOLLOWING IS THE ASC 740 FOOTNOTE CONTAINED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023: HAFA IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A), AS AN ENTITY DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. CONTRIBUTIONS TO HAFA ARE NOT DEDUCTIBLE FOR FEDERAL INCOME, ESTATE AND GIFT TAX PURPOSES. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, IS SUBJECT TO TAX. HAFA HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023 OR 2022. HAFA REPORTED POLITICAL ACTIVITY AND RECORDED AN INCOME TAX LIABILITY OF $14,684 AND $11,254 FOR 2023 AND 2022, RESPECTIVELY. AMERICAN DREAM BROADCASTING, INC. (ADBI) IS A FOR-PROFIT ENTITY, SUBJECT TO FEDERAL INCOME TAXES IN ACCORDANCE WITH THE INTERNAL REVENUE SERVICE. ADBI'S INCOME TAXES ARE ACCOUNTED FOR UNDER THE ASSET AND LIABILITY METHOD. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE CONSOLIDATED FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES AND FOR OPERATING LOSS AND TAX CREDIT CARRY FORWARDS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEAR IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. VALUATION ALLOWANCES ARE RECORDED AGAINST DEFERRED TAX ASSETS WHEN IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF A DEFERRED TAX ASSET WILL NOT BE REALIZED. THE ULTIMATE REALIZATION OF DEFERRED TAX ASSETS IS DEPENDENT UPON THE GENERATION OF FUTURE TAXABLE INCOME DURING THE PERIOD IN WHICH THOSE TEMPORARY DIFFERENCES BECOME DEDUCTIBLE OR PRIOR TO THE EXPIRATION OF OPERATING LOSS CARRYFORWARDS. THE SCHEDULED REVERSAL OF EXISTING TAXABLE TEMPORARY DIFFERENCES, PROJECTED FUTURE TAXABLE INCOME EXCLUSIVE OF REVERSING TAXABLE TEMPORARY DIFFERENCES, AND TAX PLANNING STRATEGIES ARE EVALUATED IN DETERMINING WHETHER IT IS MORE LIKELY THAN NOT THAT DEFERRED TAX ASSETS WILL BE REALIZED. MANAGEMENT EVALUATED ADBI'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CONSOLIDATED ENTITY EXPENSES INCLUDED IN THE FINANCIAL STATEMENTS: 5,408. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| IMGE LLC | ||||||||
| 108 S WASHINGTON ST 3RD FLOOR | ALEXANDRIA | VA | 22314 | CONSULTANTS ON DIRECT MAIL PROGRAM | 0 | $1,646,524 | $325,039 | $1,321,485 |
| THREE CREATIVE INC | ||||||||
| 10211 WINCOPIN CIRCLE SUITE 100 | COLUMBIA | MD | 21044 | CONSULTANTS ON DIRECT MAIL PROGRAM | 0 | $449,314 | $22,331 | $426,983 |
| HSP DIRECT | ||||||||
| 20130 LAKEVIEW CENTER PLAZA 300 | ASHBURN | VA | 20147 | CONSULTANTS ON DIRECT MAIL PROGRAM | 0 | $174,835 | $18,000 | $156,835 |
| WARFIELD & WALSH INC | ||||||||
| 601 S WASHINGTON STREET | ALEXANDRIA | VA | 223143004 | CONSULTANTS ON DIRECT MAIL PROGRAM | 0 | $130,955 | $12,370 | $118,585 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $2,401,628 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $377,740 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $2,023,888 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH G, PART I, LINE 2B, COLUMN V | FormAndLineReferenceDesc |
| Explanation | PROFESSIONAL FUNDRAISING PAYMENTS ARE DISTINGUISHED FROM EXPENSE PAYMENTS OR REIMBURSEMENTS PER THE INVOICES PROVIDED BY THE FUNDRAISER. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SENTINEL ACTION FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 PENNSYLVANIA AVE NW SOUTH | AddressLine1Txt |
| Address Line2 | BUILDING SUITE 900 | AddressLine2Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 873739115 | RecipientEIN |
| IRC Section | 527 | IRCSectionDesc |
| Cash Grant | $500,000 | CashGrantAmt |
| Non Cash Assistance | $76,095 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | SUPPLIES AND EMAIL LIST | NonCashAssistanceDesc |
| Purpose Of Grant | POLITICAL ACTIVITIES | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | HAFA RECEIVES REGULAR REPORTS FROM THE GRANTEE ORGANIZATION REGARDING THE USAGE OF GRANT FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KEVIN ROBERTS | ||||||||||||||
| PRESIDENT | $102,933 | $411,733 | $60,060 | $240,240 | $4,752 | $19,008 | $15,378 | $61,513 | $7,661 | $30,642 | $190,784 | $763,136 | $0 | $0 |
| JESSICA ANDERSON | ||||||||||||||
| EXECUTIVE DIRECTOR | $201,997 | $0 | $180,000 | $0 | $433 | $0 | $29,701 | $0 | $32,169 | $0 | $444,300 | $0 | $0 | $0 |
| RYAN WALKER | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $222,036 | $0 | $15,300 | $0 | $459 | $0 | $50,061 | $0 | $34,270 | $0 | $322,126 | $0 | $0 | $0 |
| IAN ARTINGER | ||||||||||||||
| VP OF DIGITAL ADVOCACY & TREASURER | $175,717 | $0 | $30,300 | $0 | $291 | $0 | $35,228 | $0 | $34,321 | $0 | $275,857 | $0 | $0 | $0 |
| JANAE STRACKE | ||||||||||||||
| VP, OUTREACH & ADVOCACY | $113,333 | $92,727 | $1,815 | $1,485 | $164 | $134 | $19,048 | $15,585 | $8,299 | $6,790 | $142,659 | $116,721 | $0 | $0 |
| GARRETT BESS | ||||||||||||||
| VICE PRESIDENT | $77,447 | $0 | $65,000 | $0 | $180 | $0 | $9,455 | $0 | $27,777 | $0 | $179,859 | $0 | $0 | $0 |
| CATHERINE GUNSALUS | ||||||||||||||
| STATE ADVOCACY DIRECTOR | $138,082 | $0 | $12,800 | $0 | $183 | $0 | $9,572 | $0 | $15,014 | $0 | $175,651 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST-CLASS OR CHARTER TRAVEL: HAFA ALLOWS FIRST-CLASS OR CHARTER TRAVEL FOR CERTAIN APPROVED STAFF IN CERTAIN CIRCUMSTANCES, SUCH AS INTERNATIONAL TRAVEL, AND ONLY WHEN CONDUCTING OFFICIAL BUSINESS FOR HAFA. IN ACCORDANCE WITH HAFA'S TRAVEL POLICIES, ANY AMOUNT PAID BY HAFA FOR ANY TRAVEL BY ANY EMPLOYEE THAT IS NOT BUSINESS RELATED IS REQUIRED TO BE REIMBURSED BY THE INDIVIDUAL TO HAFA OR IT IS INCLUDED IN THE INDIVIDUAL'S REPORTABLE COMPENSATION ON FORM W-2, BOX 5, AND INCLUDED IN PART VII OF THE FORM 990 AND SCHEDULE J, PART II. |
| PART I, LINE 7 | A PORTION OF MANAGEMENT COMPENSATION IS IN THE FORM OF AN ANNUAL BONUS. MANAGEMENT BONUSES ARE CONTINGENT ON ACHIEVING THE ORGANIZATION'S GOALS AND OBJECTIVES AS WELL AS ON THEIR OWN PERFORMANCE AND ACHIEVEMENT OF ESTABLISHED GOALS. BONUSES ARE NOT BASED ON A FIXED FORMULA. GOALS ARE REVIEWED MID-YEAR AND ANNUALLY, AND QUARTERLY REPORTS OF ORGANIZATION ACTIVITIES ARE PROVIDED TO THE BOARD OF DIRECTORS. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $284,869 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | HAFA HAS ONE CLASS OF MEMBERS, AND ITS SOLE MEMBER IS THE HERITAGE FOUNDATION (THE "FOUNDATION"). AS SUCH, THE FOUNDATION ELECTS HAFA'S BOARD OF DIRECTORS. HAFA'S BOARD OF DIRECTORS MANAGES AND CONTROLS THE PROPERTY, AFFAIRS, AND BUSINESS OF HAFA. |
| FORM 990, PART VI, SECTION A, LINE 8B | HAFA'S BOARD OF DIRECTORS DOES NOT HAVE COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT AND EXECUTIVE VICE PRESIDENT OF HAFA WORK WITH THE FOUNDATION'S ACCOUNTING DEPARTMENT ACCORDING TO AN ESTABLISHED SERVICE AGREEMENT TO COMPILE NECESSARY INFORMATION FOR COMPLETING THE FORM 990. PAID TAX PREPARERS THEN ASSIST IN COMPLETING THE RETURN, WHICH IS REVIEWED BY THE DIRECTOR OF FINANCE & CONTROLLER AND THE VICE PRESIDENT OF FINANCE & ACCOUNTING OF THE FOUNDATION. THE COMPLETED DRAFT IS THEN REVIEWED BY THE PRESIDENT AND EXECUTIVE VICE PRESIDENT OF HAFA AND GENERAL COUNSEL FOR FINAL REVISIONS. A COMPLETE FINAL DRAFT OF THE FORM 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR FINAL COMMENTS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL NEW EMPLOYEES ARE REQUIRED TO FOLLOW ALL POLICIES CONTAINED WITHIN HAFA'S EMPLOYEE HANDBOOK, INCLUDING HAFA'S CONFLICT OF INTEREST POLICY. SEPARATELY, HAFA HAS IN PLACE A FORMAL CONFLICT OF INTEREST POLICY THAT REQUIRES ALL MEMBERS OF THE BOARD OF DIRECTORS (THE "BOARD") TO DISCLOSE, ANNUALLY, ANY AND ALL FINANCIAL INTERESTS OR HOLDINGS THAT MAY BE A CONFLICT OF INTEREST TO HIS/HER DUTIES AS A DIRECTOR OF THE BOARD. ADDITIONAL DISCLOSURES ARE REQUIRED PROMPTLY WHEN A PREVIOUSLY UNKNOWN CONFLICT ARISES OR IS DISCOVERED. IN THE CASE OF A POTENTIAL CONFLICT, THE POLICY SETS FORTH A FORMAL PROCESS FOR THE BOARD TO EXAMINE THE POTENTIAL CONFLICT AND THEN APPROVE, DISAPPROVE, OR TAKE FURTHER APPROPRIATE ACTION. FURTHER, THE POLICY PROVIDES THE BOARD THE AUTHORITY TO IMPLEMENT AND ENFORCE ITS OVERSIGHT OF THESE ISSUES. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN DEVELOPING HAFA'S COMPENSATION RECOMMENDATIONS, THE BOARD CONSIDERS MARKET DATA AND OTHER SALARY AND BENEFIT SURVEY INFORMATION, REGARDING THE COMPENSATION OF SIMILARLY SITUATED EXECUTIVES. MANAGEMENT BONUSES ARE CONTINGENT ON ACHIEVING THE ORGANIZATION'S STRATEGIC OBJECTIVES AS WELL AS ON THEIR OWN PERFORMANCE AND ACHIEVEMENT OF ESTABLISHED GOALS. GOALS ARE REVIEWED MID-YEAR AND ANNUALLY, AND QUARTERLY REPORTS OF ORGANIZATION ACTIVITIES ARE PROVIDED TO THE BOARD OF DIRECTORS IN CONSIDERING AND APPROVING EXECUTIVE COMPENSATION FOR 2023. THE BOARD ALSO APPROVED BENEFITS PROVIDED UNDER AN EMPLOYER-FUNDED QUALIFIED RETIREMENT PLAN, GROUP HEALTH, LIFE AND LONG-TERM DISABILITY, AND LONG-TERM CARE INSURANCE PLANS, AND OTHER BENEFITS. |
| FORM 990, PART VI, SECTION C, LINE 19 | HAFA MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST IN COMPLIANCE FOR THE PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART IX, LINE 11G | COSTS FOR RELATED ORGANIZATION SHARED SERVICES: PROGRAM SERVICE EXPENSES 225,386. MANAGEMENT AND GENERAL EXPENSES 12,013. FUNDRAISING EXPENSES 848,881. TOTAL EXPENSES 1,086,280. CONSULTING FIRMS & INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 1,790,714. MANAGEMENT AND GENERAL EXPENSES 124,914. FUNDRAISING EXPENSES 401,745. TOTAL EXPENSES 2,317,373. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| THE HERITAGE FOUNDATION | |||||||||
| 214 MASSACHUSETTS AVENUE NE | WASHINGTON | DC | 20002 | 237327730 | CHARITABLE ORGANIZATION | DC | 501(C)(3) | LINE 7 | 0 |
| SENTINEL ACTION FUND | |||||||||
| 601 PENNSYLVANIA AVENUE NW SOUTH BU | WASHINGTON | DC | 20004 | 873739115 | POLITICAL ACTIVITIES | DC | 527 | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN DREAM BROADCASTING INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 214 MASSACHUSETTS AVENUE NE STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454869531 | EIN |
| Primary Activities | BROADCASTING SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERITAGE ACTION FOR AMERICA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of EOY Assets | $4,649 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH R, PART II | FormAndLineReferenceDesc |
| Explanation | SENTINEL ACTION FUND ("SAF") IS A SEPARATE, NONPROFIT CORPORATION ORGANIZED EXCLUSIVELY FOR POLITICAL PURPOSES. A MAJORITY OF SENTINEL ACTION FUND'S BOARD MEMBERS MAY ALSO HAVE SERVED ON HERITAGE ACTION FOR AMERICA'S BOARD OF DIRECTORS DURING THE COURSE OF THE YEAR. SENTINEL ACTION FUND SOLELY MANAGES AND CONTROLS THE PROPERTY, AFFAIRS, BUSINESS, AND OPERATIONS OF SAF. | ExplanationTxt |