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Center for American Opportunity: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
Center for American Opportunity (EIN 45-3057411)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-10-30
IRS object ID
201323039349300612
Schema version
2012v2.2
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)
Timestamp2013-10-30T10:38:59-00:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Jonathan T Proch LLC CPABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line126011 Brigadier Pl Unit FAddressLine1
CityDamascusCity
StateMDState
ZIP Code20872ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN453057411EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Center for American FreedomBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCENTNameControl
Phone2024658605Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11600 K Street NW Room 200AddressLine1
CityWashington DCCity
StateDCState
ZIP Code20006ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameAaron HarisonName
TitlePresidentTitle
Date Signed2013-10-30DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJonathan T Proch CPAName
Phone3012538686Phone
Date Prepared2013-10-30DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

FieldValueIRS element (for citing)
Business Name Line1Center for American FreedomBusinessNameLine1
FieldValueIRS element (for citing)
Name Of Principal Officer PersonAaron HarisonNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11600 K Street NW Suite 200AddressLine1
CityWashingtonCity
StateDCState
ZIP Code20006ZIPCode
FieldValueIRS element (for citing)
Gross Receipts3269063GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web Siteamericanfreedom.comWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2011YearFormation
State Legal DomicileDCStateLegalDomicile
Activity Or Mission DescriptionThe mission of the Center For American Freedom is to provide truthful analysis of critical national issues and provide thorough research on issues in order to better educate the American public.ActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members3NbrIndependentVotingMembers
Total Nbr Employees29TotalNbrEmployees
Total Nbr Volunteers8TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year700000ContributionsGrantsPriorYear
Contributions Grants Current Year3269063ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year700000TotalRevenuePriorYear
Total Revenue Current Year3269063TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year91645SalariesEtcPriorYear
Salaries Etc Current Year1601291SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year197080OtherExpensePriorYear
Other Expenses Current Year1720800OtherExpensesCurrentYear
Total Expenses Prior Year288725TotalExpensesPriorYear
Total Expenses Current Year3322091TotalExpensesCurrentYear
Revenues Less Expenses Prior Year411275RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-53028RevenuesLessExpensesCY
Total Assets BOY483726TotalAssetsBOY
Total Assets EOY403965TotalAssetsEOY
Total Liabilities BOY72451TotalLiabilitiesBOY
Total Liabilities EOY45718TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY411275NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY358247NetAssetsOrFundBalancesEOY
Mission DescriptionThe mission of the Center For American Freedom is to provide truthful analysis of critical national issues and provide thorough research on issues in order to better educate the American public.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense2730635Expense
DescriptionPublished a daily online news site in correlation with our mission statement beginning February 7, 2012 and continued publishing through present day.Description
Total Program Service Expense2730635TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetstrueReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshptrueOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109622NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees29NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionstrueNonDeductibleContributions
Non Deductible DisclosuretrueNonDeductibleDisclosure
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members3NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1Liberty ConsultantsBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number7036296568TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1648 Santa Maria DriveAddressLine1
CityTierra VerdeCity
StateFLState
ZIP Code33715ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerKey EmployeeKeyEmployeeHighest Compensated EmployeeHighestCompensatedEmployee
Michael Goldfarb
Chairman020.00X000
William Kristol
Director005.00X000
Mary Katharine Brewer Ham
Director005.00X000
Jaime Sneider
Director Treasurer005.00X000X
Aaron Harison
President040.0016894503309X
Matthew Continetti
Editor-in-Chief040.0015592003309X
William Gertz
Senior Editor040.0017262008830X
Timothy Killeen
Research Director040.0010002004346X
FieldValueIRS element (for citing)
Total Reportable Comp From Org597505TotalReportableCompFromOrg
Total Other Compensation19794TotalOtherCompensation
Number Individuals GT100 K4NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
Craft Media Digital
706 7th St SEWashington DCDC20003media consulting services232900
M Street Insight LLC
3039 M St NW 3Washington DCDC20007research consulting150000
FieldValueIRS element (for citing)
Number Of Contractors GT100 K2NumberOfContractorsGT100K
All Other Contributions3269063AllOtherContributions
Total Contributions3269063TotalContributions

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column3269063TotalRevenueColumn

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total0Total

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total328122Total
Program Services249907ProgramServices
Management And General78215ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1085532Total
Program Services900658ProgramServices
Management And General184874ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total82744Total
Program Services75148ProgramServices
Management And General7596ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total104893Total
Program Services85816ProgramServices
Management And General19077ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total0Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total84588Total
Management And General84588ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total41738Total
Program Services38500ProgramServices
Management And General3238ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total57938Total
Program Services25593ProgramServices
Management And General32345ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total320265Total
Program Services237966ProgramServices
Management And General82299ManagementAndGeneral

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total188811Total
Program Services160489ProgramServices
Management And General28322ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total40039Total
Program Services39310ProgramServices
Management And General729ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total44869Total
Program Services11723ProgramServices
Management And General33146ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total98315Total
Program Services98315ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total36977Total
Management And General36977ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
Communications, media, ads452297452297
Reference subscriptions118133118133
Research190046190046
Editorial467844673450

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total0Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total3322091Total
Program Services2730635ProgramServices
Management And General591456ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY241111BOY
EOY96594EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis362329LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec106239LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY169577BOY
EOY256090EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY73038BOY
EOY51281EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY483726BOY
EOY403965EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY72451BOY
EOY45718EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY72451BOY
EOY45718EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY411275BOY
EOY358247EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY411275BOY
EOY358247EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY483726BOY
EOY403965EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-53028ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Included On FSfalseIncludedOnFS

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis201205OtherCostOrOtherBasis
Depreciation71154Depreciation
Book Value130051BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis103889OtherCostOrOtherBasis
Depreciation25429Depreciation
Book Value78460BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis57235OtherCostOrOtherBasis
Depreciation9656Depreciation
Book Value47579BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings256090TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

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

Other Assets OtherAssets

FieldValueIRS element (for citing)
DescriptionSecurity DepositsDescription
Book Value51281BookValue
FieldValueIRS element (for citing)
Total Book Value Other Assets51281TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionFederal income taxesDescription

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

TitleTitleBase Compensation Filing OrgBaseCompensationFilingOrgNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgTotal Compensation Filing OrgTotalCompensationFilingOrg
Aaron Harison
President1689453309172254
Matthew Continetti
Editor-in-Chief1559203309159229
William Gertz
Senior Editor1726208830181450

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1Orion StrategiesBusinessNameLine1
FieldValueIRS element (for citing)
Relationshipsee Part VRelationship
Amount Of Transaction130000AmountOfTransaction
Description Of Transactionsee Part VDescriptionOfTransaction
Sharing Of RevenuesfalseSharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
IV1 b- A Partner at Orion Strategies is also a Director of the Organization
IV1 d- Consulting services provided at or below fair market value

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

ExplanationExplanation
Form 990 Part VI Section B Line 11b - Sent to legal team and board for review/final approval before submitting.
Form 990 Part VI Section B Line 12c - The organization asks board members and officers annually to disclose interests that may give rise to potential conflicts of interest under the Conflicts of Interest policy.
Form 990 Part VI Section C Line 19 - Documents are provided upon request.