Heritage Action for America's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 76% | $33 |
| Entity | Document Type | Tax ID |
|---|---|---|
| Heritage Action for America | Consolidated Audited Financial Statements | Multiple |
| Heritage Action for America | IRS Form 990 | 27-2244700 |
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Entity: Heritage Action for America Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
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Entity: Heritage Action for America Document Type: IRS Form 990 Tax ID: 27-2244700 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Kevin Roberts | President | $953,920 |
| 2 | Jessica Anderson | Executive Director | $444,300 |
| 3 | Ryan Walker | Executive Vice President | $322,126 |
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1 Name: Kevin Roberts Title: President Compensation: $953,920 |
|
2 Name: Jessica Anderson Title: Executive Director Compensation: $444,300 |
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3 Name: Ryan Walker Title: Executive Vice President Compensation: $322,126 |
According to Heritage Action for America (HAFA) consolidated audit of December 31, 2023 (Audit Note 1, Nature of Activities and Significant Accounting Policies, Nature of activities): "Heritage Action for America and Affiliate (the Organization) consists of two entities: Heritage Action for America (Action); and American Dream Broadcasting, Inc. (ADBI). Action was organized in 2010 as a District of Columbia nonprofit corporation. Action is an advocacy organization whose mission is to promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense. Action is a nonprofit organization qualified under Section 501(c)(4) of the Internal Revenue Code (IRC) and is, therefore, exempt from federal income taxes on its charitable, educational, and social welfare operations. In addition, contributions to Action are not deductible for federal income, estate and gift tax purposes..." According to Heritage Action for America (HAFA) consolidated audit of December 31, 2023 (Audit Note 1, Nature of Activities and Significant Accounting Policies, Principles of consolidation): "These consolidated financial statements include the accounts of Action and ABDI because Action has both control and an economic interest in ABDI. All significant intercompany accounts and transactions have been eliminated in consolidation." CharityWatch issues a separate rating for The Heritage Foundation, which is a 501(c)(3) tax-exempt, social welfare organization. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs." |
According to Heritage Action for America (HAFA) consolidated audit of December 31, 2023 (Note 4, Related-Party Transactions): "The Organization leases office space on a month-to-month basis and receives administrative services from a related party whose Board of Trustees are independent of the Organization's Board of Directors. Either party may terminate the lease upon notifying the other of its intentions with a 90-day notice...Expenses incurred for leased office space totaled $138,490 for the years ended December 31, 2023 and 2022." "Total expenses for administrative services under the contract totaled $1,752,606 and $2,082,856 for years ended December 31, 2023 and 2022, respectively, and are priced at the cost of the services provided..." "The Organization was contracted to provide services to the related entity. Total revenue earned by the Organization related to this contract totaled $3,500,000 and $767,496 during each of the years ended December 31, 2023 and 2022, respect[ively], and is included in other income on the accompanying consolidated statements of activities. During the years ended December 31, 2023 and 2022, the related entity provided contributions of $500,000 and $400,000[,] respectively, subject to an expenditure control agreement to the Organization..." |
According to Heritage Action for America (HAFA) 2023 tax filing, HAFA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding first class or charter travel for officers, directors, trustees, key employees, and highest compensated employees (Schedule J, Part I, line 1a): "First-class or charter travel: HAFA allows first-class or charter travel for certain approved staff in certain circumstances, such as international travel, and only when conducting official business for HAFA." HAFA reports providing "bonus & incentive compensation" during 2023 to seven individuals. Kevin Roberts, President, received $300,300 of bonus and incentive compensation, with a total reported compensation of $953,920. The remaining six individuals received between $3,300 to $180,000, with total compensation ranging from $175,651 to $444,300. |