Family Research Council

“Family Research Council (FRC) shares employees with its related organizations. All employees are deemed to by employed by FRC and FRC issues all Forms W-2. The related organizations reimburse FRC for the share of the employees time spent working for each respective organization. Accordingly, the amounts reported in Part VII, column (d) and column (e) and Schedule J, Part II, Section A, lines (i) and (ii) must be added together to agree to Box 5 of the employee's Form W-2.”

“Compensation changes are established by the Finance Department on an annual basis based on available market data. Changes are approved by the President”

“Once Form 990 has been prepared, it goes to FRC's top management for review, and then the audit committee (including legal counsel). The full FRC board receives a copy of the Form 990 without Schedule B information.”

“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Treasurer is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Chief of Staff reviews the Treasurer's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“The CFO makes reference to market survey data, and compares it to the President & CEO's current compensation. The CFO then submits an analysis to FRC's Governance Committee for its review and consideration. The Governance Committee reviews, discusses and recommends a compensation level to the Board (excluding the President & CEO). After further discussion, the independent Board members approve the President & CEO's compensation, and the process is documented in the Board minutes.”

“The organization makes these documents available in accordance with applicable law.”

“Misc Income - Total Revenue: 31253, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 31253;”

“Other professional fees - Total Expense: 1973173, Program Service Expense: 1725718, Management and General Expenses: 200351, Fundraising Expenses: 47104; Research and consulting - Total Expense: 1115697, Program Service Expense: 1010877, Management and General Expenses: 102032, Fundraising Expenses: 2788;”

“By letter dated July 9, 2020, the Internal Revenue Service determined that Family Research Council is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that letter, Family Research Council is not required to file Form 990. Notwithstanding Family Research Council's Form 990 filing exemption, Family Research Council has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Family Research Council's voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights of privileges that accompany its recognized status as a church. Family Research Council continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.”