Form 990, Part VI, Section B, line 11B
“A complete draft of Form 990 was provided to all Board Members for review before submitting to the IRS.”
Scores are not available for this record yet.
Assets
Up$446,838
Up $398,967 (+833%) from 2020
Net Assets
Up$420,491
Up $451,906 (+1439%) from 2020
Liabilities
Down$26,347
Down $52,939 (-67%) from 2020
Revenue
Up$980,369
Up $513,769 (+110%) from 2020
Expenses
Up$528,463
Up $17,922 (+3.5%) from 2020
Net Income
Up$451,906
Up $495,847 (+1128%) from 2020
Fdd action is a non-profit, non-partisan 501(c)(4) organization established to advocate for effective policies to promote u.s. National security and defend free nations.
Advocate for effective policies to promote U.S. national security and defend free nations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $34,312 | $428,067 | ▲ $393,755 |
| Prepaid Expenses and Deferred Charges | $13,425 | $18,771 | ▲ $5,346 |
| Accounts Receivable | $134 | $0 | ▼ $134 |
| Total Assets | $47,871 | $446,838 | ▲ $398,967 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $21,179 | $24,684 | ▲ $3,505 |
| Other Liabilities | $58,107 | $1,663 | ▼ $56,444 |
| Total Liabilities | $79,286 | $26,347 | ▼ $52,939 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-31,415 | $420,491 | ▲ $451,906 |
| Total Net Assets Fund Balance | $-31,415 | $420,491 | ▲ $451,906 |
| Total Liabilities and Net Assets / Fund Balance | $47,871 | $446,838 | ▲ $398,967 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tyler Stapleton | Director of Congressional Relations | FT | $110,173 | $20,930 | $131,103 |
| Maseh Zarif | Director of Congressional Relations | FT | $111,173 | $13,602 | $124,775 |
| Toby Dershowitz | Senior Vice President | PT | $36,000 | $529,020 | $36,000 |
| William McCarthy | Secretary/Treasurer | - | $2,450 | $533,133 | $2,450 |
| Clifford May | President | - | $163 | $697,977 | $163 |
| Name | Title |
|---|---|
| Lawrence Muscant | Vice President |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 1 | $25,064 | Fair Market Value (FMV) (Avg high/low) |
| Total Noncash Contributions | 1 | $25,064 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $412,879 |
| Other Expenses | $115,584 |
| Total Fundraising Expense | $4,532 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $289,034 | $5,994 | $768 | $295,796 |
| Other Employee Benefits | $38,430 | $797 | $102 | $39,329 |
| Current Officers, Directors, Trustees, and Key Employees | $37,730 | $783 | $100 | $38,613 |
| Office Expenses | $25,659 | $1,277 | $1,498 | $28,434 |
| Payroll Taxes | $27,311 | $566 | $73 | $27,950 |
| Occupancy | $22,725 | $829 | $107 | $23,661 |
| Information Technology | $17,223 | $297 | $38 | $17,558 |
| Insurance | $13,083 | $55 | $7 | $13,145 |
| Depreciation Depletion | $11,573 | $246 | $32 | $11,851 |
| Fees for Services Other | $11,565 | $19 | $3 | $11,587 |
| Pension Plan Contributions | $10,935 | $227 | $29 | $11,191 |
| Fees for Services Legal | $3,822 | $392 | $1,775 | $5,989 |
| Fees for Services Accounting | - | $3,000 | - | $3,000 |
| Conferences and Meetings | $268 | - | - | $268 |
| Travel | $91 | - | - | $91 |
| Total Functional Expenses | $509,449 | $14,482 | $4,532 | $528,463 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Intercompany payable | $1,663 |
“A complete draft of Form 990 was provided to all Board Members for review before submitting to the IRS.”
“FDD Action asks those covered by the Conflict of Interest Policy to complete a disclosure form annually. In the case that they do have an actual or potential conflict of interest, they are asked to promptly disclose all pertinent facts to the President, the CEO or the Chairman of the Board.”
“The Compensation Committee of FDD, a related organization, reviews, sets, and approves salary and bonuses for the President and CEO. Quatt & Associates conducted a compensation study to assist the Compensation Committee in setting compensation for the President and CEO. Minutes are taken of the meeting and decisions are confirmed via email. Compensation for other officers is recommended by the President and CEO, and reviewed and approved by the Compensation Committee. Quatt & Associates conducted a compensation study for FDD to assist the President, CEO, and the Compensation Committee in setting and approving compensation for the other officers. Salary and bonus recommendations for other officers are documented in writing by the President and CEO, which are then provided to the Compensation Committee. The Compensation Committee's review and approval of the recommendations is included in the Compensation Committee minutes and confirmed by email.”
“The governing documents, Conflict of Interest Policy and Form 990 are available upon request.”
“No change from prior year.”
“Management has evaluated the Foundation's tax positions and concluded that the consolidated financial statements do not include any uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 225000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 120000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 165000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 150000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 406157 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 380449 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 320589 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 347550 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 8700 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 8700 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 8700 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 8700 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 29385 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 38712 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 13251 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 5049 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 28735 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 19800 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 21480 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 3 | 21834 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Clifford May |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Lawrence Muscant |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | Toby Dershowitz |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | William McCarthy |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Vice President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | Senior Vice President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | Secretary/Treasurer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 163 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 36000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 2450 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 697977 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 567661 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 529020 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 3 | 533133 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | FDD Action's related organization, FDD, uses the following methods to establish the compensation of its President: Compensation committee; Independent compensation consultant; Form 990 of other organizations; Written employment contract; Compensation survey; and Approval by the compensation committee |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 1 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV (Avg high/low) |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt | 0 | 25064 |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A complete draft of Form 990 was provided to all Board Members for review before submitting to the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FDD Action asks those covered by the Conflict of Interest Policy to complete a disclosure form annually. In the case that they do have an actual or potential conflict of interest, they are asked to promptly disclose all pertinent facts to the President, the CEO or the Chairman of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Compensation Committee of FDD, a related organization, reviews, sets, and approves salary and bonuses for the President and CEO. Quatt & Associates conducted a compensation study to assist the Compensation Committee in setting compensation for the President and CEO. Minutes are taken of the meeting and decisions are confirmed via email. Compensation for other officers is recommended by the President and CEO, and reviewed and approved by the Compensation Committee. Quatt & Associates conducted a compensation study for FDD to assist the President, CEO, and the Compensation Committee in setting and approving compensation for the other officers. Salary and bonus recommendations for other officers are documented in writing by the President and CEO, which are then provided to the Compensation Committee. The Compensation Committee's review and approval of the recommendations is included in the Compensation Committee minutes and confirmed by email. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The governing documents, Conflict of Interest Policy and Form 990 are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | No change from prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Foundation for the Defense of Democracies Inc |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 134174402 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Research institute focusing on foreign policy and national security |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1800 M Street NW Suite 800S |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Washington |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 200365876 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.