2023-07-05T08:28:47-05:00 2022-12-31 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2022-01-01 272244700 HERITAGE ACTION FOR AMERICA INC HERI 2025485280 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 200024958 JESSICA ANDERSON EXECUTIVE DIRECTOR 2025485280 2023-07-05 1 JESSICA ANDERSON XXX-XX-XXXX 0 KRISTEN BARNETT P01234578 8133162300 2023-07-05 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JESSICA ANDERSON 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 200024958 21065965 0 X WWW..HERITAGEACTION.COM X 2010 DC HERITAGE ACTION FOR AMERICA, INC. ("HAFA OR "THE ORGANIZATION") PROMOTES CONSERVATIVE PUBLIC POLICIES BASED ON THE PRINCIPLES OF FREE ENTERPRISE, LIMITED GOVERNMENT, INDIVIDUAL FREEDOM, TRADITIONAL AMERICAN VALUES, AND A STRONG NATIONAL DEFENSE. 6 5 41 5 0 0 17934049 20072708 517500 767496 8148 39490 1552 27295 18461249 20906989 0 4267967 0 0 3061398 3985101 184272 59367 3201342 18608076 12673031 21853746 20985466 -3392497 -78477 7058067 6408530 1962067 1439981 5096000 4968549 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. 0 0 16929352 4267967 767496 GRASSROOTS ADVOCACY & CAPITOL HILL OUTREACH, AND EDUCATIONAL ACTIVITIES. 16929352 0 1 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 32 0 1 41 1 0 0 0 0 1 1 0 0 0 X 6 5 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR FL GA HI IL KS KY MA MD MN MS NC ND NH NJ NM NY OR PA RI SC TN UT VA WI WV X JESSICA ANDERSON 2025485280 214 MASSACHUSETTS AVE NE STE 400 WASHINGTON DC 200024958 JESSICA ANDERSON EXECUTIVE DIRECTOR 40.00 1.00 X X 479432 0 55788 SEAN FIELER BOARD MEMBER 2.00 0.00 X 0 0 0 JERRY GROSSMAN BOARD MEMBER 2.00 0.00 X 0 0 0 WILLIAM J HUME BOARD MEMBER 2.00 2.00 X 0 0 0 REBEKAH MERCER BOARD MEMBER 2.00 2.00 X 0 0 0 NERSI NAZARI PHD BOARD MEMBER 2.00 2.00 X 0 0 0 GARRETT BESS VICE PRESIDENT 40.00 1.00 X 270121 0 42099 JANAE STRACKE VP, FIELD OPERATIONS 40.00 0.00 X 161413 0 20927 IAN ARTINGER VP, DIGITAL ADVOCACY 40.00 0.00 X 144942 0 36868 RYAN WALKER VP, GOVERNMENT RELATIONS 40.00 0.00 X 144698 0 33005 NOAH WEINRICH DIRECTOR, COMMUNICATIONS 40.00 0.00 X 117121 0 34539 RANDALL GIBSON JR DIRECTOR, SENATE RELATIONS 40.00 0.00 X 119629 0 20457 1437356 0 243683 9 0 1 0 JONES DAY 51 LOUISIANA AVENUE NW WASHINGTON DC 20002 LEGAL 1442797 ONMESSAGE INC 815 SLATERS LANE ALEXANDRIA VA 22314 MARKETING AND ADVERTISING 1098737 CANVASS AMERICA 45 NORTH HILL DRIVE STE 100 WARRENTON VA 20186 MEDIA STRATEGY 650263 BENTLEY MEDIA GROUP 1850 K STREET NW STE 1000 WASHINGTON DC 20006 MARKETING AND ADVERTISING 300000 IMGE LLC 108 SOUTH WASHINGTON ST 3RD FL ALEXANDRIA VA 22314 MARKETING AND ADVERTISING 282954 12 400000 19672708 158976 20072708 POLICY ADVISORY SERVIC 813319 767496 767496 767496 40349 40349 158117 158976 -859 -859 -859 OTHER INCOME 900099 27295 27295 27295 20906989 767496 0 66785 X 4267967 4267967 856126 643762 102048 110316 2651184 2053089 307017 291078 120542 72325 42190 6027 157161 92756 1906 62499 200088 200088 1717341 1390365 68785 258191 107870 82460 11219 14191 572364 572364 59367 59367 1897 1897 3785295 2318536 139028 1327731 712072 459573 8283 244216 2163280 1804588 14279 344413 1009261 874930 52812 81519 181281 157462 14326 9493 462157 380927 32753 48477 1826216 1455219 35975 335022 5343 4311 217 815 29946 17968 10481 1497 BOOKS & PRODUCTS 35194 31975 317 2902 DUES & SUBSCRIPTIONS 33417 21060 10555 1802 HONORARIA & WRITER'S FE 25000 25000 OTHER EXPENSES 5097 2627 684 1786 20985466 16929352 854772 3201342 X 2508855 2282992 0 225863 4521084 4005355 336049 261994 67584 41178 165060 142749 19398 22311 1960297 1949775 153655 127917 7058067 6408530 1119911 815173 842156 624808 1962067 1439981 X 4870500 4968549 225500 0 5096000 4968549 7058067 6408530 -78477 -48974 0 X X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5231906 963939 4267967 5231906 1 SENTINEL ACTION FUND 1101 PENNSYLVANIA AVE NW STE 300 WASHINGTON DC 20004 873739115 4267967 PART I-A, LINE 1: CANVASSING, OUTREACH, DIGITAL MARKETING, AND ADVERTISING 165060 142749 22311 22311 470000 C PIMCO FUND INVESTMENT 1479775 F 1949775 DUE TO THE HERITAGE FOUNDATION 624008 OTHER LIABILITIES 800 624808 X 20856118 -48974 -48974 20905092 1897 1897 20906989 20990539 6970 6970 20983569 1897 1897 20985466 PART X, LINE 2: THE FOLLOWING IS THE FIN 48 (ASC 740) FOOTNOTE CONTAINED IN HERITAGE ACTION FOR AMERICA'S ("ACTION OR "THE ORGANIZATION") CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022: ACTION 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 ACTION ARE NOT DEDUCTIBLE FOR FEDERAL INCOME, ESTATE AND GIFT TAX PURPOSES. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, IS SUBJECT TO TAX. ACTION HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2022 OR 2021. DURING 2022, ACTION REPORTED POLITICAL ACTIVITY AND RECORDED AN INCOME TAX LIABILITY OF $11,254. ACTION DID NOT HAVE ANY REPORTABLE POLITICAL ACTIVITY IN 2021. 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 THE ORGANIZATION'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: 6,970. X X X X 1 THREE CREATIVE INC 10211 WINCOPIN CIRCLE SUITE 100 COLUMBIA MD 21044 CONSULTANTS ON DIRECT MAIL PROGRAM 0 726918 33290 693628 HSP DIRECT 20130 LAKEVIEW CENTER PLAZA 300 ASHBURN VA 20147 CONSULTANTS ON DIRECT MAIL PROGRAM 0 97070 14377 82693 WARFIELD & WALSH INC 601 S WASHINGTON STREET ALEXANDRIA VA 223143004 CONSULTANTS ON DIRECT MAIL PROGRAM 0 21961 11700 10261 845949 59367 786582 AL AK AR CO CT FL GA HI IL KS KY MA MD MN MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI SCH G, PART I, LINE 2B, COLUMN V PROFESSIONAL FUNDRAISING PAYMENTS ARE DISTINGUISHED FROM EXPENSE PAYMENTS OR REIMBURSEMENTS PER THE INVOICES PROVIDED BY THE FUNDRAISER. 1 SENTINEL ACTION FUND 1101 PENNSYLVANIA AVE NW STE 300 WASHINGTON DC 20004 873739115 4250000 17967 FMV SUPPLIES POLITICAL ACTIVITIES 0 1 PART I, LINE 2: HAFA RECEIVES REGULAR REPORTS FROM THE GRANTEE ORGANIZATION REGARDING THE USAGE OF GRANT FUNDS. X 1 1 X X 0 0 0 0 0 0 0 1 0 JESSICA ANDERSON EXECUTIVE DIRECTOR 308155 0 170525 0 752 0 27497 0 34407 0 541336 0 0 0 GARRETT BESS VICE PRESIDENT 209130 0 60425 0 566 0 13808 0 30863 0 314792 0 0 0 JANAE STRACKE VP, FIELD OPERATIONS 147606 0 13550 0 257 0 8249 0 15079 0 184741 0 0 0 IAN ARTINGER VP, DIGITAL ADVOCACY 134284 0 10425 0 233 0 8577 0 30685 0 184204 0 0 0 RYAN WALKER VP, GOVERNMENT RELATIONS 129066 0 15425 0 207 0 7382 0 27614 0 179694 0 0 0 NOAH WEINRICH DIRECTOR, COMMUNICATIONS 107560 0 9425 0 136 0 6249 0 33163 0 156533 0 0 0 PART I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL : HERITAGE ACTION FOR AMERICA ("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 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 MISSION 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. X 4 158976 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A HAFA HAS ONE CLASS OF MEMBERS, AND ITS SOLE MEMBER IS THE HERITAGE FOUNDATION (THF). AS SUCH, THF 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 EXECUTIVE DIRECTOR AND VICE PRESIDENT OF HAFA WORK WITH THE THF 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 VICE PRESIDENT OF FINANCE & ACCOUNTING OF THF. THE COMPLETED DRAFT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND VICE PRESIDENT OF HAFA 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 HAFA EMPLOYEES ARE REQUIRED TO SIGN AND ACKNOWLEDGE THAT THEY HAVE RECEIVED AND WILL ADHERE TO ALL POLICIES CONTAINED WITHIN THE ORGANIZATION'S EMPLOYEE HANDBOOK, INCLUDING HAFA'S CONFLICT OF INTEREST POLICY. SEPARATELY, HAFA REQUIRES ALL MEMBERS OF THE BOARD OF DIRECTORS TO DISCLOSE, ANNUALLY, ANY AND ALL FINANCIAL INTERESTS OR HOLDINGS THAT MAY BE CONSIDERED A CONFLICT OF INTEREST TO HIS/HER DUTIES AS A MEMBER OF THE ORGANIZATION'S GOVERNING BOARD. ADDITIONAL DISCLOSURES ARE REQUIRED PROMPTLY WHEN A PREVIOUSLY UNKNOWN CONFLICT ARISES OR IS DISCOVERED. IN THE CASE OF A POTENTIAL CONFLICT, AFTER A MEMBER OF THE BOARD DISCLOSES SUCH FINANCIAL OR ADVERSE ORGANIZATIONAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE MEMBER, HE/SHE IS REQUIRED TO LEAVE THE GOVERNING BOARD WHILE THE POTENTIAL CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING MEMBERS TO DETERMINE WHETHER A CONFLICT EXISTS AND WHAT ACTION SHOULD BE TAKEN. IF APPROPRIATE, THE CHAIRPERSON OF THE GOVERNING BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT GIVING RISE TO THE POTENTIAL CONFLICT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE VOTES ON WHETHER THE TRANSACTION IN QUESTION IS IN THE BEST INTEREST OF THE ORGANIZATION. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT IS REQUIRED TO INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN IF THE BOARD DETERMINES THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 IN DEVELOPING HAFA'S COMPENSATION RECOMMENDATIONS, THE BOARD OF DIRECTORS CONSIDERS MARKET DATA AND OTHER SALARY AND BENEFIT SURVEY INFORMATION, PREPARED WITH ADVICE FROM OUTSIDE EXPERTS, REGARDING THE COMPENSATION OF SIMILARLY SITUATED EXECUTIVES. MANAGEMENT BONUSES ARE CONTINGENT ON ACHIEVING THE ORGANIZATION'S MISSION 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 TOTAL COMPENSATION FOR 2022. THE BOARD OF DIRECTORS 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 HERITAGE ACTION FOR AMERICA 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 277,406. MANAGEMENT AND GENERAL EXPENSES 21,492. FUNDRAISING EXPENSES 987,616. TOTAL EXPENSES 1,286,514. CONSULTING FIRMS & INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 2,041,130. MANAGEMENT AND GENERAL EXPENSES 117,536. FUNDRAISING EXPENSES 340,115. TOTAL EXPENSES 2,498,781. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR. THE HERITAGE FOUNDATION 214 MASSACHUSETTS AVENUE NE WASHINGTON DC 20002 237327730 CHARITABLE ORGANIZATION DC 501(C)(3) LINE 7 0 SENTINEL ACTION FUND 1101 PENNSYLVANIA AVE NW SUITE 300 WASHINGTON DC 20004 873739115 POLITICAL ACTIVITIES DC 527 0 AMERICAN DREAM BROADCASTING INC 214 MASSACHUSETTS AVENUE NE STE 400 WASHINGTON DC 20002 454869531 BROADCASTING SERVICES DC HERITAGE ACTION FOR AMERICA C 4059 1.00000 1 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 SCH R, PART II 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.