2024-11-12T08:42:25-06:00 2023-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2023-01-01 237042029 Young America's Foundation YOUN 7033189608 11480 Commerce Park Drive 600 Reston VA 20191 Paul B Matthews Chief Financial Officer 7033189608 2024-11-12 1 0 Stacy Cullen P00974308 4048929651 2024-11-12 2023 2024-10-15 13:58:12Z Scott Walker 11480 Commerce Park Drive 600 Reston VA 20191 51138180 0 X https://www.yaf.org/ X 1969 TN Public education on the ideas of individual freedom, a strong national defense, free enterprise, traditional values, and leadership. 9 8 75 18000 0 0 27004119 31941995 596250 540274 1077616 1799065 137027 139922 28815012 34421256 148718 187150 0 0 7841380 9470878 0 0 1660629 25135115 26488801 33125213 36146829 -4310201 -1725573 99126798 104613903 9775900 9536184 89350898 95077719 X Public education on the ideas of individual freedom, a strong national defense, free enterprise, traditional values, and leadership. 0 0 24716137 72225 509895 Conference/Lecture Programs:Foundation programs include lectures on colleges campuses, conferences throughout the nation, Young Americans for Freedom chapters, education training seminars and materials including hundreds of thousands of U.S. constitutions and internships. These programs reach thousands of students and millions more nationwide when they are on C-SPAN and online. YAF is leading the charge to advance the freedom of speech in America's schools. Through public records requests and active litigation, YAF is restoring students' First Amendment freedoms nationwide. 4512452 Public Information/Education: The Foundation provides educational and informational materials to hundreds of thousands of Americans interested in advancing freedom and spreading prosperity. The Foundation's media and communications activities, including its website, newsletters, and mailings to the target audience garners broad-based, grassroots support and participation for the Foundation's mission and the many programs conducted throughout the year. The Foundation distributed over one million Reagan Ranch calendars through its communication program. 30379 The Reagan Ranch Program is devoted to preserving and protecting President Reagan's western White House, Rancho del Cielo, and educating young people on the lessons of his presidency at the Ranch and in the Reagan Ranch Center in Santa Barbara, CA. In addition to expenses reported above, the Foundation also made capital investments of $59,979 into Foundation properties. 783586 114925 796100 National Journalism Center 783586 114925 796100 30012175 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 168 0 75 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 AK CA FL GA HI KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI TN VA WV WA X X PAUL MATTHEWS 7033189608 11480 Commerce Park Drive 600 Reston VA 20191 Scott Walker YAF President & Board President 60.00 X X 840521 0 0 Peter Schweizer Board Member 4.00 X 7500 0 9390 T Kenneth Cribb Jr Board Member 7.00 X 0 0 16501 Nicole Hoplin Board Member 4.00 X 0 0 6730 Frank Donatelli Secretary & Treasurer of the Board of Directors 4.00 X 0 0 1811 Wynton C Hall Board Member 2.00 X 0 0 1756 Ronald Pearson VP of the Board of Directors 8.00 X 0 0 573 Kimberly Begg Board Member 4.00 X 0 0 0 Kate Obenshain-Keeler Board Member 4.00 X 0 0 0 Andrew Coffin VP & Director of the Reagan Ranch 50.00 X 513466 0 0 Jason Barbour Director of Development 50.00 X 347126 0 0 Victor Bernson VP & General Counsel 50.00 X 337858 0 0 Patrick Coyle VP & Director of Young Americans for F 50.00 X 291753 0 0 Paul Matthews Chief Financial Officer 50.00 X 237945 0 0 Jessica Jensen VP & Chief Operations Officer 50.00 X 236285 0 0 Raj Kannappan VP & Director of the Center for Entrep 50.00 X 169167 0 0 Darla Anzalone Director of Communications 40.00 X 438052 0 0 3419673 0 36761 9 0 1 0 Creative Direct Response Inc 4200 Parliament Place 300 Lantham MD 20706 Marketing Consulting 442000 Cratebind LLC 6125 Luther Lane Dallas TX 75225 Website Development 360219 Triumph Protection Group Inc 853 Cotting Court Suite D Vacaville CA 95688 Security 207821 Majic Productions N16W23120 Stone Ridge Dr Waukesha WI 53188 Streaming 132197 Laura Gralton Consulting N60 W39698 Mary Lane Oconomowoc WI 53066 Development Consulting 120000 5 31941995 31941995 Conference Income 541900 282199 282199 Speaker Income 541900 227696 227696 Publication Sales 541900 30379 30379 540274 1220285 1220285 44381 44381 69376 0 69376 69376 69376 17295704 16716924 578780 578780 578780 Miscellaneous Income 900099 26165 26165 26165 34421256 540274 0 1938987 X 187150 187150 3456434 2982370 334205 139859 4834327 4171284 467430 195613 675773 583071 65326 27376 504344 434605 48547 21192 120000 51744 68256 54656 23568 31088 106482 106482 3631215 2544569 466024 620622 1050744 1044266 6478 3692625 2792041 387899 512685 3622040 3456035 166005 3124429 2677883 379191 67355 2245060 2160542 84518 137589 131088 6501 1387037 1195838 133353 57846 306225 15000 291225 Meals 3157379 3054402 102977 Honoraria 1582249 1582249 Equipment & Maintenance 729037 299100 429937 Books, Subscriptions & 491578 438680 52623 275 1050456 186690 845960 17806 36146829 30012175 4474025 1660629 X 4143183 3359254 0 783929 2332558 5088869 9568990 2012347 7408773 7544484 1099738 1108778 676791 682103 46995321 19070636 25509167 27924685 43589293 51525980 8941488 8726657 99126798 104613903 2083491 2333054 27330 27330 7665079 7175800 9775900 9536184 X 42586840 44353808 46764058 50723911 89350898 95077719 99126798 104613903 X -1725573 5586015 1416224 450155 X X 0 1 X 1 0 X 27924988 26535485 36575047 27004119 31941995 149981634 27924988 26535485 36575047 27004119 31941995 149981634 26750 149954884 886801 855668 1072344 1008779 1264666 5088258 749 23396 1426 10602 26165 62338 155132230 2345035 0.96660 0.96780 X Schedule A, Part II, Line 10, Explanation of Other Income: MISCELLANEOUS INCOME - 2019 Amount: $ 749. 2020 Amount: $ 23,396. 2021 Amount: $ 1,426. 2022 Amount: $ 10,602. 2023 Amount: $ 26,165. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 36146829 36146829 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 10665 10665 250000 250000 250000 250000 1000000 1500000 2286977 X X X X X Educational Outreach 0 27532297 3336010 4313060 1368060 33813307 31276160 3148945 -5331495 1561313 27532297 27256391 763504 4618851 1362586 31276160 23734952 1247701 3517931 1244193 27256391 20879831 3894773 1039652 23734952 0.00000 1.00000 0.00000 0 0 12435322 12435322 22995824 12752573 10243251 2719544 2168889 550655 6579568 4149174 2430394 2265063 2265063 27924685 Collections 2286977 Other Assets 1859813 Right of Use Assets - Operating Leases 4579867 8726657 Gift Annuities Payable 900863 Deferred Compensation Plans 415588 Lease Liabilities 5859349 7175800 X 40400176 5586015 49232 450155 6085402 34314774 106482 106482 34421256 36089579 49232 49232 36040347 106482 106482 36146829 Part III, Line 4: Historic Reagan Ranch artifacts educate students and the public on the life and principles of President Reagan. Part V, Line 4: The intended use of the endowment funds is to support the Foundation's program activities including the Reagan Ranch, National Journalism Center, national conservative student programs and seminars in accordance with the intentions of the supporters making contributions to the endowments. Part X, Line 2: The Foundation evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2023, there are no accruals for uncertain tax positions. If applicable, the Foundation records interest and penalties as a component of income tax expense. Tax years from 2020 through the current year remain open for examination by tax authorities. Part XI, Line 2d - Other Adjustments: Change in Value of Split Interest Agreements 296,990. Investment Income Included in Change in Value of Annuities 153,165. X X X X 1 Creative Direct Response Inc 4200 Parliament Place Suite 300 Lanham MD 20706 Marketing Consulting 0 0 442000 -442000 Donor Voice LLC 11710 Plaza America Dr 2000 Reston VA 20190 Marketing Consulting 0 0 36600 -36600 478600 -478600 AL AK AR CA CO CT DC FL GA HI IL KS KY MD ME MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Schedule G, Part I, Line 2b, Column (v) The Foundation pays each entity listed for marketing consulting services performed in accordance with agreements, other expenses such as printing, paper, envelopes, postage, etc., are incurred and generally billed to the Foundation directly by the various vendors. For any amounts that are not distinguished between fees for services and payment of expenses, the amount reported in column (v) reflects the gross amount paid to the fundraiser. 1 Intern Sponsorships 15 72225 NJC Scholarships 25 114925 Part I, Line 2: The program associated with the internships is conducted in the United States and these activities are monitored by Foundation staff. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Scott Walker YAF President & Board President 775000 0 65521 0 0 0 0 0 0 0 840521 0 0 0 Andrew Coffin VP & Director of the Reagan Ranch 494570 0 18896 0 0 0 0 0 0 0 513466 0 0 0 Darla Anzalone Director of Communications 421641 0 16411 0 0 0 0 0 0 0 438052 0 0 0 Jason Barbour Director of Development 333417 0 13709 0 0 0 0 0 0 0 347126 0 0 0 Victor Bernson VP & General Counsel 330561 0 7297 0 0 0 0 0 0 0 337858 0 0 0 Patrick Coyle VP & Director of Young Americans for 280948 0 10805 0 0 0 0 0 0 0 291753 0 0 0 Paul Matthews Chief Financial Officer 228973 0 8972 0 0 0 0 0 0 0 237945 0 0 0 Jessica Jensen VP & Chief Operations Officer 227147 0 9138 0 0 0 0 0 0 0 236285 0 0 0 Raj Kannappan VP & Director of the Center for Entr 162562 0 6605 0 0 0 0 0 0 0 169167 0 0 0 Part I, Line 4b THE ORGANIZATION HAS A 457(F) PLAN FOR SCOTT WALKER. DURING THE TAX YEAR no additional funding was contibuted to the plan. X Cruise Cabin in-kind gift 1 28440 FMV X Cruise Cabin in-kind gift 1 20792 FMV 0 0 0 0 Form 990, Schedule M, Part I, Lines 25 & 26: Donors were unable to attend YAF cruise and donated prepaid cruise cabins for YAF staff use. Form 990, Part VI, Section B, line 11b An independent accounting firm prepares the Form 990 based on information provided by Young America's Foundation's finance department. After preparation a thorough review is performed internally by the Foundation's general counsel, chief financial officer, and externally by outside legal counsel to the Foundation. Copies of the prepared Form 990 are also distributed to the members of the board of directors prior to the filing with the IRS. Form 990, Part VI, Section B, line 12c The Foundation conducts reviews as necessary pursuant to its conflict of interest policy which pertains to both employees and directors. Furthermore, directors are recused from any discussion and votes on all matters on which they have a potential or actual conflict. Form 990, Part VI, Section B, line 15a Each year the president's compensation is determined by the board of directors compensation committee, which is made up of at least three independent directors. These directors do not have a conflict of interest as compensation committee members. The committee reviews comparable pay scales for CEOs of numerous other major comparable nonprofit organizations. This information is obtained from Form 990's for the respective organizations via GuideStar and salaries as reported in public information on other websites. The committee also considers the president's exclusive and fulltime commitment to Young America's Foundation. The president reviews employee performance and experience in setting compensation for the remainder of the Foundation's staff. Form 990, Part VI, Section C, line 19 The Foundation's financial statements are available on its website. The Foundation does not generally make copies of its governing documents and conflict of interest policy available to the public. Form 990, Part IX, line 11g Outsourcing and consulting: Program service expenses 2,544,569. Management and general expenses 466,024. Fundraising expenses 620,622. Total expenses 3,631,215. Form 990, Part XI, line 9: Change in Value of Split Interest Agreements 296,990. Investment Income Included in Change in Value of Annuities 153,165. Form 990, Part XII, Line 2c: The process has not changed from the prior years.