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AMERICAN CONSERVATIVE UNION FOUNDATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CONSERVATIVE UNION FOUNDATION (EIN 52-1294680)
Tax period
2019-04-01 to 2020-03-31
Filed
2021-10-13
IRS object ID
202132869349301778
Schema version
2019v5.1
Note
A later return for the same period supersedes this one.
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)
Return2021-10-13T10:48:05-00:00ReturnTs
Tax Period End2020-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Conlon and Associates LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 6213AddressLine1Txt
CitySilver SpringCityNm
State AbbreviationMDStateAbbreviationCd
ZIP209166213ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521294680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1American Conservative Union Foundation INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2023479388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N Fairfax St Room 500AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaniel SchneiderPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2021-10-13SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonT Raymond ConlonPreparerPersonNm
Phone3015986851PhoneNum
Preparation2021-10-13PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Amended ReturnYes (X)AmendedReturnInd
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$6,098,234GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressconservative.orgWebsiteAddressTxt
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 Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers31TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,121,359PYContributionsGrantsAmt
CY Contributions Grants$3,492,073CYContributionsGrantsAmt
PY Program Service Revenue$1,851,001PYProgramServiceRevenueAmt
CY Program Service Revenue$2,597,453CYProgramServiceRevenueAmt
PY Investment Income$3,607PYInvestmentIncomeAmt
CY Investment Income$8,708CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,975,967PYTotalRevenueAmt
CY Total Revenue$6,098,234CYTotalRevenueAmt
PY Grants And Similar Paid$1,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$160,821CYTotalFundraisingExpenseAmt
PY Other Expenses$4,174,543PYOtherExpensesAmt
CY Other Expenses$5,468,176CYOtherExpensesAmt
PY Total Expenses$4,175,543PYTotalExpensesAmt
CY Total Expenses$5,470,676CYTotalExpensesAmt
PY Revenues Less Expenses$800,424PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$627,558CYRevenuesLessExpensesAmt
Total Assets BOY$1,977,298TotalAssetsBOYAmt
Total Assets EOY$3,106,404TotalAssetsEOYAmt
Total Liabilities BOY$1,578,090TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,079,637TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$399,208NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,026,767NetAssetsOrFundBalancesEOYAmt
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$5,201,509ExpenseAmt
Grant$2,500GrantAmt
Revenue$2,597,453RevenueAmt
DescDuring FY 2020, the American Conservative Union Foundation ACUF hosted events that included elected officials, community leaders, and every-day Americans to discuss conservative policy perspectives and solutions. Through ACUFs Policy Centers the Nolan Center for Justice and the Center for Legislative Accountability we brought together respected thought leaders on a range of issues to distill important ideas about policy solutions. Due to our conservative principles the Nolan Center for Justice not only worked with the Trump administration, but Congress, and state legislators in 20 plus states - working together on policy solutions regarding fiscal accountability, public safety, and human dignity to those behind bars. The Center for Legislative Accountability analyzed over 105,000 bills introduced across all 50 state legislatures and congress to rate nearly 8,000 lawmakers and their adherence to conservative principles.Desc
Total Program Service Expenses$5,201,509TotalProgramServiceExpensesAmt
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 AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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 OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
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 EntYes (true)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
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 Document14IRPDocumentCnt
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
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 FldMOStatesWhereCopyOfReturnIsFldCd
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 FldORStatesWhereCopyOfReturnIsFldCd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRyan McGowanPersonNm
Phone2023479388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11199 N Fairfax St Ste 500AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Daniel Schneider
Executive Director030.00030.00Yes (X)$0$307,475$0
Jose Cardenas
Director002.00002.00$0$0$0Yes (X)
Gordon Chang
Director002.00$0$0$0Yes (X)
Johnathan Garthwaite
Director002.00$0$0$0Yes (X)
Charlie Gerow
Director002.00002.00$0$0$0Yes (X)
Niger Innis
Director002.00$0$0$0Yes (X)
Adam Laxalt
Director002.00$0$0$0Yes (X)
Willes K Lee
Director002.00$0$0$0Yes (X)
Mary Matalin
Director002.00$0$0$0Yes (X)
Carolyn D Meadows
Director002.00002.00$0$0$0Yes (X)
Randy Neugebauer
Director002.00$0$0$0Yes (X)
Thomas Winter
Director002.00002.00$0$0$0Yes (X)
Kimberly Bellissimo
Director, Secretary005.00002.00Yes (X)$0$0$0Yes (X)
Millie Hallow
Director, Vice Chairperson005.00Yes (X)$0$0$0Yes (X)
Van D Hipp Jr
Director, Treasurer005.00002.00Yes (X)$0$0$0Yes (X)
Matt Schlapp
Director, Chairman005.00005.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$307,475TotReportableCompRltdOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
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 BlvdRochesterNY14624Conference$622,647
Design Foundry
6500 Sheriff Rd Unit CHyattsvilleMD20785Conferences$491,580
Quantum Communications
123 State StreetHarrisburgPA17101Communications$127,500
Hartco LLC
923 N Barton StArlingtonVA22201Consulting$108,000
Freeman
PO Box 650036DallasTX752650036Conferences$107,355
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Membership Dues$8,500MembershipDuesAmt
All Other Contributions$3,483,573AllOtherContributionsAmt
Total Contributions$3,492,073TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescConferencesDesc
Business900099BusinessCd
Total Revenue Column$2,597,453TotalRevenueColumnAmt
Related Or Exempt Func Income$2,597,453RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,597,453TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,708TotalRevenueColumnAmt
Exclusion$8,708ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,098,234TotalRevenueColumnAmt
Related Or Exempt Func Income$2,597,453RelatedOrExemptFuncIncomeAmt
Exclusion$8,708ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,500TotalAmt
Program Services$2,500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,705,075TotalAmt
Program Services$1,560,143ProgramServicesAmt
Management And General$57,973ManagementAndGeneralAmt
Fundraising$86,959FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$333TotalAmt
Management And General$333ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,750TotalAmt
Management And General$4,750ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$432,931TotalAmt
Program Services$422,418ProgramServicesAmt
Fundraising$10,513FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$38,906TotalAmt
Program Services$38,906ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$99,767TotalAmt
Program Services$67,863ProgramServicesAmt
Management And General$11,527ManagementAndGeneralAmt
Fundraising$20,377FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$100,640TotalAmt
Program Services$95,618ProgramServicesAmt
Management And General$3,587ManagementAndGeneralAmt
Fundraising$1,435FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$19,254TotalAmt
Program Services$15,211ProgramServicesAmt
Management And General$2,888ManagementAndGeneralAmt
Fundraising$1,155FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$137,635TotalAmt
Program Services$98,866ProgramServicesAmt
Management And General$15,513ManagementAndGeneralAmt
Fundraising$23,256FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,895,189TotalAmt
Program Services$2,894,910ProgramServicesAmt
Management And General$279ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$89TotalAmt
Management And General$89ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,665TotalAmt
Management And General$8,665ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,202TotalAmt
Program Services$5,074ProgramServicesAmt
Management And General$2,742ManagementAndGeneralAmt
Fundraising$386FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescWrite-off receivablesDesc
Total$16,740TotalAmt
Fundraising$16,740FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,470,676TotalAmt
Program Services$5,201,509ProgramServicesAmt
Management And General$108,346ManagementAndGeneralAmt
Fundraising$160,821FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$823,542BOYAmt
EOY$1,977,178EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$574,075BOYAmt
EOY$770,471EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,370BOYAmt
EOY$46,978EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$63,779LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$43,649LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,660BOYAmt
EOY$20,130EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$545,651BOYAmt
EOY$291,647EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,977,298BOYAmt
EOY$3,106,404EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$820,082BOYAmt
EOY$798,444EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$758,008BOYAmt
EOY$1,281,193EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,578,090BOYAmt
EOY$2,079,637EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$399,208BOYAmt
EOY-$118,574EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$1,145,341EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$399,208BOYAmt
EOY$1,026,767EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,977,298BOYAmt
EOY$3,106,404EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$627,558ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,278,790CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,097,985CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,004,101CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,781,841CurrentTaxYearMinus1YearAmt
Current Tax Year$3,492,073CurrentTaxYearAmt
Total$13,654,790TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,278,790CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,097,985CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,004,101CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,781,841CurrentTaxYearMinus1YearAmt
Current Tax Year$3,492,073CurrentTaxYearAmt
Total$13,654,790TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,286,714SubstantialContributorsTotAmt
Public Support Total170$12,368,076PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2,428CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$493CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,607CurrentTaxYearMinus1YearAmt
Current Tax Year$8,708CurrentTaxYearAmt
Total$15,236TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$370,703CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$786,324CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,851,001CurrentTaxYearMinus1YearAmt
Current Tax Year$2,597,453CurrentTaxYearAmt
Total$5,937,131TotalAmt
FieldValueIRS element (for citing)
Total Support$19,607,157TotalSupportAmt
Gross Receipts Rltd Activities$5,937,131GrossReceiptsRltdActivitiesAmt
Public Support CY1700.63080PublicSupportCY170Pct
Public Support PY1700.63410PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Facts And Circumstances TestPart II Section B Line 10 Other Income For 2015, the amount consists of conference fees. For 2016, the amount consists of conference fees of 369,600 and reimbursements of 1,103. For 2017, the amount consists of conference fees of 768,800 and reimbursements of 17,524. For 2018, the amount consists of conference fees of 1,851,001. For 2019, the amount consists of conference fees of 2,597,453.FactsAndCircumstancesTestTxt

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

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,580OtherCostOrOtherBasisAmt
Depreciation$4,273DepreciationAmt
Book Value$7,307BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$52,199OtherCostOrOtherBasisAmt
Depreciation$39,376DepreciationAmt
Book Value$12,823BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,130TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDue from related organizationDesc
Book Value$291,647BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$291,647TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Federal income taxes
Capital lease$12,632
Due to related organization$1,268,561
FieldValueIRS element (for citing)
Total Liability$1,281,193TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,098,234TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$6,098,234RevenueSubtotalAmt
Total Revenue Per Form990$6,098,234TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,470,676TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$5,470,676ExpensesSubtotalAmt
Total Expenses Per Form990$5,470,676TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceX 2FormAndLineReferenceDesc
ExplanationFor the year ended March 31, 2020, 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 J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDaniel SchneiderPersonNm
TitleExecutive DirectorTitleTxt
Compensation Based On Rltd Orgs$307,475CompensationBasedOnRltdOrgsAmt
Total Compensation Rltd Orgs$307,475TotalCompensationRltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonCharlie GerowPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionDirectorRelationshipDescriptionTxt
Transaction$127,500TransactionAmt
TransactionCommunications Consulting.TransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart IV Line 1FormAndLineReferenceDesc
ExplanationIs amended to include business transactions with Quantum Communications, an entity owned by ACUF Director, Charle Gerow to provide communication services regarding Criminal Justice Reform in Pennsylvania.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bThe Form 990 is prepared by a Certified Public Accountant. It is reviewed by the Director of Finance and Operations, Counsel, Executive Director, and Treasurer, prior to filing with the Internal Revenue Service IRS.
Form 990, Part VI, Section B, Line 12cEach individual is provided copy of Conflict of Interest Policy. Annually, each individual completes disclosure form to identify any relationships, positions, circumstance for he or family member that could contribute to conflict. Adjudication is responsibility of Executive Director in conjunction with Board of Directors.
Form 990, Part VI, Section B, Line 15The Organization does not have any employees. For the related Organization, compensation is reviewed and determined annually by the Organizations Governing Body. The review and approval process consists of performance evaluation, as well as consideration of available data on compensation paid by similar organizations in the geographic area.
Form 990, Part VI, Section C, Line 19The Organization makes required documents available upon request, in accourdance with IRS rules.
Form 990, Part IX, Line 11gThe amount of 432,931 consist of Marketing 54,935 Communication 167,148 Research 141,947 Printing 63,179 Fundraising1,965 and Other 3,757.
Form 990, Part IV, Line 28cResponse was amended to Yes, and described in Schedule L Part IV.
Form 990, Part VII, Section B, Line 1Compensation to Quantum Communications changed to 127,500, net of 818 expenses reimbursement.

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 Section501c4ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
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 OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
American Conservative Union Inc
m$1,705,700invoice for services performed
American Conservative Union Inc
s$631,676Conference revenue