Page efíle GRAPHIC print' DLN¡ 93493319O3O448 > lnternal Revenue Seruice Check ¡f applicable: ì...i nddress change Go to 0 and endi 1-01-20 17 D Employer ¡dentification number i l In¡tial return ¡J Final return/terminâted i.,l Amended return Number and street (or P.O. box if mail ¡s not delivered to street address) 1920 L STREET NW SUITE 205 E Room/suite F > :!¡ G Gross receipts $ 2,559,347 H(a) Name a ress NEIL PATEL 1920 L STREET NW STE 205 DC 20036 Telephone number (202) 463-5042 City or town, state or province, country, and ZIP or foreign postal code wASHTNGTON, DC 20036 Webs¡te: t 45-292247 Doing bus¡ness as rax-exemptstatusì Yaapectà s1-.1ruo F oF legal domic¡le I DC 1 Briefly describe the organization's mission or most sign¡ficant activities: DAILY CALLER NEWS FOUNDATION WAS FOR ,IED WITH A mission to train up-and-coming reporters and editors, to carry out ¡nvestigative reporting, and to perform deep policy reporting WITH A PURPOSE OF CONSUMER AWARENESS AND EDUCATION. 4) {à IE ü¡ b rs 2 Check this box > i......1 if the organizat¡on discontinued its operations or disposed of more than 25% of its net 3 Number of voting members of the governing body (Part Vl, line 1a) üi 4 Number of independent voting members of the govern¡nq body (PaftVl, line 1b) 4 5 Total number of individuals employed in calendar year 2017 (Part V, line 2¿) 5 53 6 Total number of volunteers (estimate if necessary) 6 5 7a 0 * {l >. u c 7a Total unrelated business revenue from PartVlll, column (C), line b Net unrelated business taxable income from Form 990-T, line 3 12 34 7b . Current Year Prior Year t dJ þ ù I contr¡butions and grants (PartVlll, line th) 9 Program service revenue (PartVlll, line 2g) 1,13 6,83 1 6,0-5 1 0 10 Investment income (Part Vlll, column (A), lines 3, 4, and 7d ) 11 Other revenue (PartVlll, column (A), lines 13 14 15 Grants and s¡m¡lar amounts paìd (Part lX, column (A), lines 1-3 l6a Professional fundraising fees (Part lX, column (A), line ) 1 0 0 15,69A . Total expenses, Add l¡nes 13-17 (must equal Part lX, column (A), line 25) 19 Revenue less expenses. Subtract line 18 from lrne , 343,704 2,058,802 trü 20 Total assets (Part X, line 16) *H çp= âL 21 Total liabilities (Part X, line 26) 22 Net assets or fund balances. Subtract l¡ne 21 From line 20 . ll 462,592 2,505,t22 -915,920 Beg¡nning of Current Year P;rrt 2,042,530 0 18 12 ,f 1e) Edü 46 2,559,847 . Salar¡es, other compensation, employee benetits (Part lX, column (A), lines 5-10) .o ãË {Þ.:! 0 1,742,442 Benef¡ts pa¡d to or for members (PartlX, column (A), line 4) b Total fundrarsrng expenses (Part lX, column (D), line 25) >164,633 17 other expenses (PartlX, column (A), lines 11a-11d, 11f-24e) . rü 3,657 5,6d,,8c,9c, 10c, and 11e) L2 Total revenue-add lÌnes 8 through 11 (must equal Part Vlll, column (A), line 12) str) fi 2,556,190 L,196,201 54,725 End of Year 1,334,900 44,26Q 72A,27A 1,751 ,947 L,2O6,672 S¡qnature Block https://eup.eps. i ls. gov/r"n eflrrdprd/sd i/proxr,/pr i ntSub I 13t 12019 Page 2 of 32 Under penalties of perjury, I déclare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has anv knowledoe. \ Sign Here f 20 S¡gnature of officer Da 18-09- 10 te PATEL Pres¡dent or pr¡nt name and,title Pnnt/TYpe Preparer's name Paid Preparer Use Only F¡rm's name Þ Firm's address > Preparer's s¡gnature Date cnect LJ ¡r > Verma CPA and Associates F¡rm's EIN 19415 Deerf¡eld Ave Ste 204 Phone no. (703) 665-6555 Lansdowne, VA For Paperwork Reduction Act Not¡ce, see the separate ¡nstruct¡ons, i rs. 45-4692223 20176 Mv"' i 1ru" May the IRS discuss this return with the preparer shown above? (see instructions) https://eup.eps. PTIN P009596 12 gov/rn ef/rrdpld/sdi/proxy/pr i ntSu b Cat. No. 11282Y Form 99O (2017) U3112019 Page 3 Form 990 (2017) í)arl lll Page Statement of Program Check if Schedule O contains 1Br of 32 2 ce Accomplishments onse or note to a a i-*l line in this Part lll be the organization's m¡ssion DAILY CALLER NEWS FOUNDATION WAS FORMED WITH A mission to train up-and-coming reporters and editors, to carry out ¡nvest¡gat¡ve report¡ng, and to nerform deen nolicv reDorlino WTTH A ÞllRÞocF OF CONSUMER AWARENESS AND EDUCATION 2 Did the organ¡zation undertake any significant program serv¡ces during the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule 3 i ìv"r li ¡vo O. Did the organization cease conducting, or make s¡gnificant changes in how it conducts, any program services? i.--, If "Yes," describe these changes on Schedule v.r ü 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Sect¡on 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: Fellowsh¡p 4b ) (Expenses $ Train¡ngi-------------------------------our (Code: ) (Expenses 823,895 includ¡ng grants of (Code: $ ) (Revenue $ ) fellowsh¡p program tra¡ns young reporters and editors through a two-year on the job tra¡n¡ng program, 608,669 $ ¡nclud¡ng grants of Invest¡gat¡ve Report¡ngi-----------------------We host an experienced team 4c f.lo O. ) (Expenses i ProgÍams:--------- 436,263 oF $ ) (Revenue $ ) ¡nvestigat¡ve journal¡sts w¡th a strong record of break¡ng original news stories ¡nclud¡ng grants of $ ) (Revenue $ ) Pol¡cy Report¡ng and Other ------Our po¡icy repofting team repods on numerous domest¡c and fore¡gn policy matters includ¡ng energy, educat¡on, ONLINE VIDEO JOURNALISM AND n¿tional secur¡ty. 4d Other program services (Describe in Schedule O,) 4e Total program service expensesÞ (Expenses $ including grants of $ ) (Revenue g 1,868,827 Form 99O (2017) https ://eup.eps. irs. gov/m e f/rrclprd/sd i/ploxy/pri ntS ub I13112019 Page 4 Form 990 (2017) Page il:¡ri l\l 1 Is the orqanization described ¡n section 501(c)(3) or 4947(a)(t) (other than a private foundation)? If',yes,,'comptete 2 3 Is the organization requlred to complete schedule B, schedule of contr¡butors (see instructions)? g , Did the organ¡zat¡on engage in direct or indirect political campaign activit¡es on behalf of or in opposition to candidates for public office? If "Yes,,' comptete Schedute C, paft I 4 3 Sect¡on 501(c)(3) organ¡zations. Djd the organization engage in lobbying activities, or have a sect¡on 501(h) election ¡n erfect during the tax year? part If 5 4 No Is the organization a section 501(c)(a), 501(c)(5), or 501(c)(6) organizat¡on that rece¡ves membership dues, assessments, or similar amounts as defined in Revenue procedure 9g_t9? 5 No Checklist of schedutè red Schedul nffi "Yes," complete Schedule C, If 6 7 I 9 10 11 Yes of 32 3 No Yes 1 ll "Yes," complete Schedule C, parT llt 2 Yes No Did the organ¡zation maintain any donor adv¡sed Funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts ¡n such funds or accounts? If "Yes," complete Schedule o, parl tffi Did the organization receive or hold a conservation easement, including easements to preserve open space, [he environment, historic land areas, or historic structures? If "Yes," complete Scheduie O, pan ll ,ffi , , Dld the organization maintain collections of works ot art, historical treasures, or other similar assets? If "Yes,' complete Schedute D, parl lll W 7 No I No Did the organization report an amount in PartX, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?/f "Yes," complete Schedule o, part IVH 9 No 10 No Did the organizat¡on, directly or through a related organ¡zation, hold assets in temporar¡ly restr¡cted endowments, permanent endowments, or quasi-endowments? If ',yes,', complete Schedule O, pañ Vffi No 6 If the organization's answer to any ol the following questions is "yes," then complete Schedule D, parts VI, VII, VIII, or X as applicable. a Did the organization report an amount to.r land, build¡ngs, and equipment in part X, line 10? "Yes," complete Schedule D, Paft Vt. E) If b c d 1la Did the organizat¡on report an amounI tor investmenls-other securities in Part X, line 12 that is 5olo or more of ¡ts total assets reported in PartX, line 16? 1f ,,yes,,,complete Schedule D, parlVIW Did the organization report an amount for ¡nvestments-program related in part X, ljne 13 that is Svo or more of its total assets reported in Part X, line 167 If "yes,,' complete Schedule D, paft Vttt ffi D¡d the organization report an amount tor other assets in Part X, l¡ne 15 rn Part X, line 16? If "Yes," complete Schedute D, paft lXffi 1lb No 1lc No 11d No that is 570 or more of its total assets reported e Did the organization report an ômount for other liabilities in PartX, line25? f Did the organization's separate or consolidated tinancial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 74O)? If "yes," complete Schedute D, panXffi LLT If "yes,', complete Schedule D, paftXÊ] L2d D¡d the organization obtain separate, independen-t.audited financial statements for the tax year? If "Yes," complete Schedule D, patts XI and XII W b 13 11e Yes No L2a Was the organization included in consolidated, independent audited financial statements for the tax yeðr? If "Yes," and ¡f the organizat¡on answered "No" to line 12ð, then compteting Schedule D, parts XI and XII is optional Is the organization a school described in section 170(b)(1)(A)(¡i)? ff "yes,,, complete schedute E 14a Did the organizat¡on maintain an office, employees, or agents outside of the united states? b Yes Yes L2b No 13 No L4a No D¡d the organization have ðggreqate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreigÁ lnvestment-i valued at $100,000 or more? If "yes," complete Schedule F, parts I and IV , :- . L4b No 15 Did the organization rePort on Part lX, column (A), line 3, more than g5,000 of grants or other assistance to or for any foreign organizal¡on? If "Yes," complete Schedule F, parts II and IV 15 No 16 Did the organization report on Part lX, column (A), line 3, more than g5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedute F, parts III and IV , 16 No t7 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on part lX, column (A), lines 6 and lte? If "Yes," comptete Schedule G, paft l(see instructions) T' No 18 D¡d the organization report more than $15,000 total of fundraising event gross income and contributions on part Vlll, lines 1c and 8a? If "Yes," complete Schedule G, pa¡i il 18 No 19 Didtheorganizationreportmorethan$15,000of contplete Schedule G, Pañ lll 19 No 2oa Did the organization operate one or more hospital fac¡lities? b 2t 2oa No IF "Yes" 22 grossincomefromgamingactivitiesonpartVlll, If linega?If ',yes,,, "yes,,, complete schedule H to line 204, did the organization attach a copy of its audited linancial statements to this return? D¡d the organization report more than $5,000 of grants or oiher assistance to any domestic organization or domest¡c government on Part lX, column (A), line 1? rf ,'yes/,, complete Schedule I, parts I and . n Did the organizat¡on report more than $5,000 of grants or other assistance to or for domestic individuals on part lX, column (A), line 2? If "yes," contplete Schedute I, parts I and III 2f)b 2t 22 No No Form 99O (2017) https ://eup.eps. irs.gov/mef/r'r'cl prd/sdi/proxy/printSub t 13t 12019 Page 5 Form 990 (2017) il)år'i l\/ Page 4 Checklist of Required Schedules Yes 23 of32 Did the organization answer "Yes" to PartVll, Sect¡on A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "yes," complete Schedule L #j 23 No Yes 24a Did the organization have a tax-exempt bond issue w¡th an outstanding principal amount of more than 9100,000 as of the last day of the year, that was ìssued after December 3l,2OO2? complete Schedule K. ff "No," go to line 2sa , . If "Yes," answer 1¡nes 24b through 24d and b Did the organ¡zation ¡nvest any proceeds of tax-exempt bonds beyond a temporary period exception? c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? d 25a Sect¡on 501(c)(3), 501(c)(4), and sOl(c)(29) organ¡zat¡ons, Did the organization engage ¡n an excess benefit transaction with a disqualified person during the year? complete Schedule L, Paft I If "yes," b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transact¡on has not been reported on any of the organ¡zation's prior Forms 990 or 990-Ez? If "Yes," complete Schedule L, Parl I 26 27 28 Did the organizðtion report any amount on PartX, line 5, 6, or 22 for receivables from or payables to any current former officers, directors, trustees, key employees, h¡ghest compensated employees, or disqualified persons? If "Yes," complete Schedule L. Parl ll Did the organization provide a gr¿nt or other assistance to an officer, d¡rector, trustee, key employee, substantial contr¡butor or employee thereof, a grant selection committee member, or to a 35o/o controlled entity or family member of any oF these persons? If "Yes," complete Schedule L, Pañ lll If b A family member of a current oT fonner otficer, director, trus[ee, or key employee? Patt lV c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or d¡rect or indirect owner? ff "Yes," complete Schedule L, Part lV . . If If 24c No 24d No 25a No 25b No 26 No 27 No 28a No 28b No 28c No 29 No 30 No 31 No 32 No 33 No "Yes," complete Schedule L, Did the organization receive more than $25,000 in non-cash contribut¡ons? 30 Did the organization receive contributions of art, historical treasures, or other s¡milar assets, or qualified conservation contributions? If "Yes," complete Schedule M 31 Did the organiz¿tion liquidate, terminate, or dissolve and cease operat¡ons? 32 Did the organization sell, exchange, dispose of, or transfer more than 25olo of its net assets? If "Yes," complete Schedule N, Paft ll 33 D¡d the organ¡zation own 100o/o of an entity disregarded as separate from the organization under Requlations sections 34 3O7.770I-2 and 301.7701-3? If "Yes," complete Schedule R, Paft I Was the organization related to any tax-exempt or taxable entity? IF "Yes," complete Schedule R, Pan ll, Pañ V, line 1 , If "Yes," complete Schedule M "Yes," complete Schedule N, Paft I Ë III, or IV, and çJ 35a Did the organization have a controlled entity within the mean¡ng ofsect¡on 512(b)(13)? If "Yes," complete Schedule R, Parl Vt line 2 Sect¡on 501(G)(3) organizations. Did the organ¡zation make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedute R, Paft V, line 2 . @ Did the organization conduct more than 5% of its activi[ies through an entity that is not a related organ¡z¿tion and that is treated as a partnersh¡p for federal income tax purposes? If "Yes," complete Schedule R, Paft Vl H D¡d the organization complete Schedule o and próvide explanations in Schedule O for PartVl, lines 11b and 19? Note, All Form 990 f¡lers are required to complete Schedule O. Pdr!,\/ 34 Yes 35a If'Yes'to line 354, did the organization receive any payment from or engage in any transaction with a controlled ent¡ty w¡thin the meaning of section 512(b)(13)? 38 No "yes," complete Schedule L, 29 37 24b Was the organization a party to a business transact¡on wjth one of the following parties (see Schedule L, Part lV ¡nstructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? Pañ lV 36 No oT a b 24d No 3sb 36 No 37 No 38 Yes Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a nse or note to a l¡ne in this PartV Yes 1a Enter the number reported in Box 3 of Form 1096 Enter -0- lf not applicable 1a 6 b c Enter the number of Forms W-2G included in llne la.Enter -0- if not applicable 1b 0 Did the organ¡zation comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to pr¡ze winners? . 1c No Yes Form 990 (201 https://eu p.eps. irs.gov/mef/rrdprd/sd i/proxy/printSub t 13t 12019 Page 6 of32 Form 990 (2017) 2a Page 5 Enter the number of employees reported on Form W-3, Transmittal of Waqe and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a 53 b If at least 3a b one ¡s reported on line 2a, did the organization file all required federal employment tax returns? Note'lfthe sum ofl¡nes 1a and 2a ¡s greater than 250, you may be required to e-file (see instructions) 2b Did the organization have unrelated business gross income of g1,000 or more during the year? . 3a No ll"'Yes," has it filed a Form 990-T for this year?If "No" to line 3b, provide an explanation in Schedute o 3b No 4a No 5a No sb No 4a At any b 5a t¡me during the calendar year, d¡d the organizat¡on have an interest in, or a signature or other authority over, financial account in a foreign country (such as a bank account, securities account, or other financjal account)? , If "Yes," enter the name of the foreign country: See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) Was the organization a party to a proh¡bited tax shelter transaction at any time during the tax year? . . a b Did any taxable party notify the organization that ¡t was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization File Form 8886-T? Yes 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and d¡d the organization solicit any contributions that were not tax deductible as char¡table contribut¡ons? b 7 a "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? D¡d the organizat¡on receive a payment in excess of $75 made partly as a contribution and partly for goods and provided to the payor? , 7a the donor of the value of the goods or services provided? 7b Did the organization sell, exchange, or otherw¡se dispose of tangible personal property for which it was required to file Form 8282? the number of Forms 8282 filed during the year f Did the organization, dur¡ng the year, pay premiums, directly or indirectly, on a personal benefit contract? . s If the organization received a contribut¡on of qualified intellectual property, did the organization file Form 8899 u i red? 098-C? 9a Did the sponsoring organization make any taxable distributions under section 4966? a , aE 7g No 7h No , , I No 9a No 9b No l2d No 13a No L4a L4b No Sect¡on 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part Vlll, line 1oa 12 10b Section 501(c)(12) organ¡zations. Enterl a Gross ¡ncome from members or shareholders 1la b Gross ¡ncome from other sources (Do not net amounts due or paid to other sources aga¡nst amounts due or receìved from them,) 11b 12a Section 4947(a)(L) non-exempt charitable trusts. Is the organ¡zation filing b If "Yes," enter lhe amount of tax-exempt 13 No any time dunng . Did the sponsoring organization make a d¡stribution to a donor, donor advisor, or related person? b Gross receipts, included on Form 990, Part Vlll, line 12, for public use of club fac¡l¡ties 11 No 7î Sponsoring organizations ma¡ntaining donor advised funds, Did a donor advised tund maintained by the sponsoring organ¡zation have excess business holdings 10 7e Form the yearT b No as If the organization received a contr¡bution of cars, boats, airplanes, or other vehicles, did the organizat¡on file a 1 7c 7d Did the organization receive any funds, directly or indirectly, to pay prem¡ums on a personal benefit contract? req No , e I 6b Organizations that may receive deductible contributions under section 17O(c). d If "Yes," indicate h No It b If "Yes," did the organization notify c 6a Form 990 in l¡eu of Form 1041? interest received or accrued during the year L2b Section 501(c)(29) qualif¡ed nonprof¡t health insurance issuers, a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional informatìon the organizat¡on must report on Schedule b Enter the arnount of reserves the organizat¡on is required to maintain by the states in which the organization is licensed to issue qualified health plans 13b c Enter the amount of reserves on hand 13c O , . b If"Yes,"hasitfiledaFotmT20toreporithesepayments?If"No,"provideanexplanationinScheduleO 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remunerat¡on 144 Did the organization receive any payments for indoor tanning services during the tax year? 16 parachute payment(s) during the year? If "Yes," see instructions ¿nd f¡le Fonr 4720, Schedule N. Is the organ¡zation an educational inst¡tution subject to the sect¡on 4968 exose tax on net investment income? oT excess 15 16 Form 990 (2017) https://eup.eps. irs.gov/mef/n'dprd/sd i/proxy/printSub I 13t 12019 PageT of32 Form 990 (2017) i1)4ft Vl Paqe Section A. Governi and Mana ent Yes la 6 Governance, Management, and D¡sclosure For each "Yes" response to l¡nes 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, descr¡be the c¡rcumstances, processes, or changes in Schedule O. See ¡nstruct¡ons Check if Schedule O contains ¿ resoonse or note to anv line ¡n this Part Vl M Enter the number of voting members of the governing. body at the end of the tax year 1a 3 1b 1 No If there are material differences jn voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain ìn Schedule O, b Enter the number of voting members included in line 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? , 3 Did the organizat¡on delegate control over management dut¡es customarily performed by or under the direct supervi of officers, directors or trustees, or key employees to a management company or other person? , 4 5 6 Did the organization make any significant changes to its govern¡ng documents since the prior Form 990 was filed? Did the organ¡zation become aware dur¡ng the year of a significant diversion of the organization's assets? , Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organ¡zation reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? I 2 Yes 3 No 4 No 5 No 6 No 7a No 7b No Did the organization contemporaneously document the meetings held or wr¡tten act¡ons undertaken dur¡ng the year by the following: a The governing body? 8a b Each committee w¡th authority to act on behalf of the governing body? 8b No 9 No 9 Is there any olficer, d¡rector, trustee, or key employee listed in PartVll, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses ¡n Schedule O , Yes In not Yes 1Oa Did the organization have local chapters, branches, or b 1la affiliates? 1Oa , No No It "Yes," did the organizat¡on have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organizat¡on's exempt purposes? 10b Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? , 11a Yes L2a Yes 12b Yes L2c Yes b Describe in Schedule O the process, if any, used by the organization to review th¡s Form 990. L2a Did the organization have a written conflict of interest policy? If "No," go to t¡ne 13 b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give r¡se to confl icts? c D¡d the organization regularly and consistently mon¡tor and enforce compliance with the pol¡cy? Schedule O how this was done . , If "Yes," describe in 13 Did the organization have a wr¡tten whistleblower policy? 13 No L4 Did the organization have a written document retention and destruct¡on policy? T4 No 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparab¡lity data, and contemporaneous substantiation of the deliberation and decision? a The organizat¡on's CEO, Execut¡ve Director, or top management official 15a Yes b Other officers or key employees of the organization 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16a Did the organization ¡nvest in, contr¡bute assets to, or participate in taxable entity during the year? . b a joint venture or sim¡lar arrangement with ¿ 16a No If "Yes," did the organization follow a wr¡tten policy or procedure requ¡r¡ng the organ¡zation to evaluate its partic¡pation ¡n joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? l6b Section C. Disclosure L7 List the States with which a copy of this Form 990 is required to be filedt 18 Section 6104 requiTes an organization to make its Form 1023 (or lO24-A il applicable), 990, and 990-T (501(c)(3)s only) available for public inspectìon. Indicate how you made these available. Check all that apply. 19 20 iJ own website i* Another's website iy' Upon request L:Z] ott", (explain in Schedule o) Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: 205 WASHINGTON, DC 20036 (202) 463-5042 >MARGARET CRTLLEY 1920 L STREET NW SUITE Form 99O (2017) https://eup.eps. i rs.gov/mef/rrdpld/sd i/¡l'or1,/p¡i¡115u6 t 13t 120t9 Page 8 Form 990 (2017) iìr¿r1 Page of32 7 Compensation of Off¡cers, Directors,Trustees, Key Employees, Highest Compensated Emptoyees, and Independent Contractors Vl! 1i Check if Schedule O conta¡ns a resÞonse or note to anv line in this PartVll Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees la Complete this table for all persons required to be listed. Report compensat¡on for the calendar year ending with or within the organization's tax yea r. t List ðll of the organization's current officers, directors, trustees (whether indivlduals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid, I L¡st all of the organizat¡on's current key employees, ¡f any. See instructions for definition of "key employee," * List the organization's f¡ve current highest compensated employees (other than an officer, d¡rector, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-N4ISC) of more than g100,000 from the organization and any related organizat¡ons, o List all of the organ¡zation's former officers, key employees, or highest compensated employees who received more than g100,000 of reportable compensation from the organization and any related organizations. * List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 ofreportable compensation from the organization and any related organizations. L¡st persons in the following order: ind¡viduôl trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. ì.'-l C¡,".f. this box ¡f ne¡ther the o anization nor an related a current officer nizati on d i rector or trustee. (A) (B) (c) (D) (E) (F) Name and Title Average hours per Position (do not check more th¿n one box, unless person is both an officer and a d i rector/trustee ) Reporta ble Reportable Estimated com pensat¡on co m pensa ti o n amount of other from the from related compensation from the week (list any hours for related org a n¡za ti ons below dolted line) -!å lD Er (rc = C ç* ? rþ G Èt d g J ü tr G Þ an ization (w- 2/1099MISC) orga niza tions (w- 2/1099- organization and rela ted MISC) organiza tions = a g Ê F 13 ts 'T ù org d I ú g ,ú õ 500 (1) NEIL PAIEL X Pres¡dent (2) X c 0,00 500 MARCUS STERNE 7,500 X D¡rector 500 (3) TUCKER CARLSON x Secretary (4) X 0 0,00 ¡4ARGAREI R CRILLEY 40 00 15,000 0 x 139,708 0 X 105,250 0 X 175,033 X Execut¡ve D¡r (5) 0,00 4C 00 RICHARD POLLOCK SENIOR REPORTER (6) 0. u0 40 00 LUKE ROSIAK REPORTER (7) STANLEY 0 0,00 0,00 M TAPSCOTT EXECLJTIVE EDITOR 4C.00 u.00 Form 99(' https://eu p.eps. i rs. gov/rn eflrrdprd/sd i/proxv/pr i ntSub 113t 12019 Page 9 Form 990 (2017) Paqe il)ari\/li Section A. Offi Di and Em hest Com H (A) (B) (c) (D) Name and Title Average hours per week (list any hours for related o rga n¡za tions below dotted line) Position (do not check more than one box, unless person is both an officer and a Reporta ble d i rector/trustee) = E 4. = @ ) r T rú q a iË = Ð F ü ,ù lf,' T qf5d o û(! 5 -Tt of 32 I ated Em (F) (E) Reporta compensat¡on from the organization (W2/1099-rYrSC) Estimated bl e compensation from related orqanizations (W amount of other 2/1099-Mrsc) ofganization and compensation from the ø reiated I orga n¡zati ons 'D üõ tr q tÐ 'I) à o Þ 1b Sub-Total from continuation sheets to d Total lines lb and 1 c Total Part Vll, Section A > ) 442,491 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensat¡on from the organ¡zation > 3 2 No Yes Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line'1a? /f "Yes," complete Schedule I for such individual . . 3 No For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ff "Yes," complete Schedule I for such 4 individual . . 4 Did any person listed on line 1a receive or accrue compensat¡on from any unrelated organization or individual for services rendered to the organizatioc,?If "Yes," complete Schedule ) for such person . Yes 5 No Section B. Independent Contractors Complete this table for your f¡ve highest compensated independent contractors that receìved more than $100,000 of compensation from the organ¡zat¡on. Report compensation For the calendar year ending with or within the organization's tax year. (A) (B) Name ¿nd bus¡ness address 2 (c) Descr¡Dtion of serv¡ces Total number of independent contractors (including but not lim¡ted to those listed above) who received more than $100,000 n from the anization > 0 Form 990 (2017) https://eup.eps. irs.gov/rr ef/n'dprd/sdi/proxy/pli ntSub 113112019 Page I 0 of32 Form 990 (2017) Page Statement of Revenue f)¿ìir Vlll Check if Schedule O conta¡ns nse or note to a a t: line in this Part Vlll (A) (B) Totôl revenue Related or exempt fu n ction revenu e å s (, ct it rû tá o Federated campaigns 1a b fvlembership dues 1b c d Fundraising events . 1c Related organizations 1d e f Government grants (contr¡butions) 1e All other contr¡butions, g¡fts, grants, and s¡milar amounts not ¡ncluded above 1f g E ç (J 9 (c) related business Un reven ue (D) Revenue excluded from tax under sections 5t2 - 5t4 2,556,190 Noncash contributions included in lines 1a - lf:$ h Total.Add lines 1a-1f 2,556,190 Business Code q: c dt '* e dt b {,} c iu d {n Ë {B tr q) e f All other program service revenue 3 Investment income (including dividends, interest, and other s¡m¡lar amoun.ts) {þ q) IE , Þ 4 Income from investment of tax-exemp[ bond proceeds > Þ 5 Royalties . o 3,651 3,657 c c (ii) Personal (l) Real L ö 0 l. 9Total,Add lines 2a-2f 6a Gross rents b Less: rental expenles c Rental ¡ncome or (l oss ) d Net rental income or (loss) (i) Securit¡es 7a 0 Þ . (i¡) Other Gross amo-unt from sales of assets other than inventory b Less: costor other bas¡s and sales expenses c d Ga¡n or (loss) Net gain or (loss) a 8a Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part lV, line 18 a . b b Less: direct expenses , c Net income or (loss) from fundraising events Þ 9a Gross income from gam¡ng activities. See Part lV, line 19 a b Less: direct expenses b c Ne! income or (loss) From gaming activities OaGross sales of inventory, less returns and allowances b Less: cost of goods sold b c https ://eup.eps. irs. gov/m ef/rrd prd/sdi/proxy/pri ntS u b v3v20t9 Page Form 990 (2017) lan l,( l2of32 Page 1O Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns, All other organizations must complete column (A). if Schedule O contains or note to a Do not ¡nclude amounts reported on l¡nes 6b, 7b,8bt 9b, and 1Ob of Part Vlll, in this Part lX (A) Total expenses 1 Grants and other assistance to domest¡c organizations and domestic governments. See Pert lV, line 21 0 2 Grants and other ass¡stance to domestic individuals. See Part lV, line 22 0 3 Grants and other assistance to fore¡gn organizat¡ons, foreign governments, and foreign individuals. See Part lV, line 15 0 (B) (c) Program serv¡ce expenses Management and general expenses (D) Fundrais¡ngexpenses and 16. 4 Benefits pa¡d to or for members 5 Compensat¡on of current officers, d¡rectors, 0 trustees, and 22,500 22,500 key employees 6 Compensation not included above, to disqualified persons defined under sect¡on 4958(f)(1)) and persons described in sect¡on 4958(c)(3)(B) 7 Other salaries and wages I Pension plan accruals and contr¡butions (include section 401 (k) and 403(b) employer contributions) 9 Other employee benefits 10 11 Payroll taxes o t,794,600 , , . 1,442,A61 242,95n 83,476 67,298 11,104 5,074 141,954 t14,444 lB,B82 8,628 74,702 100,695 9,440 3,693 1.975 1,151 08,78 1 Fees for services (non-employees): a f4anagement . 0 . b Legal 0 c Account¡ng 0 d Lobbying 0 e Professional fundraising services. See Part lV, line 17 f 1 0 Investment management g Other fees 0 0 . (lf line 11q amount exceeds 10o/o of line 25, column 188,837 (A) amount, list line 119 expenses on Schedule O) 12 Advertising and promotion 0 13 Off¡ce expenses . . 14 Information technology , 15 Royalties . 16 17 18 7,O1,9 0 , 0 Occupancy Travel 168,639 143,343 16,864 8,412 54,2t1 6,980 41.429 5,4t)2 Payments oftravel or enterta¡nment expenses for any federal, state, or local public officials 19 Conferences, conventions, 20 Interest . , 21 Payments to affiliates and meet¡ngs , 0 0 , 0 0 22 23 Deprec¡ation, depletion, and 24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 107o of line 25, column (A) amount, list line 24e amortization . Insurance 1.068 3,068 4,584 4,584 468 expenses on Schedule O,) a Postage and Shipping 17,316 b DUES AND SUBSCRIPTIONS 1 c CHARITABLE DONATIONS d BANK CHARGES e All other ex 25 Total funct¡onal 3,536 1 1,506 1,153 5,000 5,000 382 382 16,8.1S 677 0 Add lines 1 th h 24e 2,505,122 7,868,827 47L,662 r64,633 26 Jo¡nt costs, Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundra¡sing sol¡citation, Check here > LJ if following SOP 98-2 (ASC 958-720) Form 990 (2017) https://eup.eps. irs.gov/mef/rld prd/sd i/proxy/printSub t 13t 12019 Page Form 990 (2017) Trart X Page 11 Balance Sheet Check ¡f Schedule O contains 1 2 3 4 5 6 lrl o rr? d{ 7 8 9 1Oa b ëJ a} nse or note to a a line in this Part lX (A) (B) Beginning of year End of year Cash-non-interest-bearing Sav¡ngs and temporary cash investments net Pledges and grants recêivable, Accounts receivable, net 1 0 1,082.790 2 847 1 80 3 0 4,000 4 443,778 , , Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part ll of Schedule L , Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section a958(c)(3)(B), and contributing employers and sponsoring organizat¡ons of section 501(c)(9) voluntary employees'beneficiary organizations (see ¡nstructions) Complete Part ll of Schedule L Notes and loans receivable, net , 0 6 7 Inventories for sale or use 8 charges Prepaid expenses and deferred . Land, buildings, and equipment: cost or other basis. Complete Part Vl of Schedule D lOa 10,144 9 2 869 3,689 1Oc 0 143 13,906 Less: accumulated depreciation t2 Investments-publicly traded securities Investments-other securities. See Part lV, line 13 Investments-program-related. I4 Intangible assets 15 Other assets. See Part lV, line 11 11 L2 11 See Part lV, line 11 L4 0 95,584 15 30,930 .196.207 16 1,334,900 0,790 I7 83 377 11 16 Total assets,Add lines 1 through 15 (must equal line 34) Accounts payable and accrued expenses 18 crants payable 1 1 18 19 Deferred Tevenue 19 20 Tax-exempt bond liabilities 20 2L Escrow or custodial account liability. Complete Part lV of Schedule 22 Loans and other payables to current and former officers, directors, trustees/ key employees, highest compensated employees, and disqualified 23 Secured mortgages and noles payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, ¿nd other liabilities not included on lines 17 - 24), Complete Part X of Schedule D Total liabilities.Add l¡nes 17 through 25 2L D persons. Complete Part ll of Schedule L 26 ql B -G lg Ë E 27 E Unrestricted net assets [ã 25 44,851 44,260 26 12A 228 1 040,612 27 941,627 I 1,335 2A 265 045 "na 29 Permanenily restricled net assets 29 Organizat¡ons that do not follow SFAS 117 (ASC 958), check here > 1ll an¿ complete lines 3O through 34, Capital stock or trust pr¡ncipal, or current tunds 30 31 Pa¡d-in or cap¡tal surplús, or land, bu¡ldinq or equipment fund 31 32 Retained earnings, endowment, accumuiated income, or other funds 33 Total net assets or fund balances 1 ,15't 947 33 34 Total liabilities and net assets/fund balances 1,196,207 34 a 30 q) i 33 470 Temporarily restricled net assets Ð {n 22 28 ,ä q) Organizat¡ons that follow SFAS 117 (ASC 958), check here complete lines 27 through 29, and lines 33 and 34, 0 13 . L7 ü1 l3ot32 1 3Z 1.206,672 '1 .3 34,9 0 0 Form 990 (2017) https://eu p.eps. i rs.gov/m eflrrdprd/sd i /¡lroxy/printSub I 13t t20t9 Pagel3of32 Form 990 (2017) Paqe 11 Balance Sheet Check if Schedule O contains nse or note to a a line in this Part lX . (A) (B) End of year Beginning of year 1 2 3 4 5 6 t q, a, tl, 4 Cash-non-interest-bear¡ng 1 Savings and temporary cash investments Pledges and grants recêivable, Accounts receivable, net , 4,000 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part ll of Schedule L Loans and other receivables from other d¡squal¡fied persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contribut¡ng employers and sponsoring organizations of section 501(c)(9) voluntary employees'beneficiary organizations (see instructions) Complete Part ll of Schedule L net Notes and loans receivable, 8 Inventories for sale or use 9 Prepaid expenses and deferred b . charges . Land, buildings, and equipmeni: cost or other bas¡s. Complete Part Vl of Schedule D L2 13 Investments-program-related. t4 Intang¡ble assets 15 Other assets. See Part lV, line 11 18 Grants payable 6 0 7 0 0 3,689 1Oc 1 0 0 13 0 L4 0 95,5e4 15 30,930 196.207 16 1,334,900 0,790 L7 1 19 20 2I Escrow or custodial account liability. Complete Part lV of Schedule 22 Loans and other payables to current ¿nd former officers, directors, trustees, key employees, highest compensated employees, and disqualified L 22 , 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties z5 Other liabilities (including federal income tax, payables to related third parties, and other l¡abilities not included on lines 17 - 24). Complete Part X of Schedule D Total liabilities.Add lines 17 through 25 Organizations that follow sFAs 117 (AsC 958), check here complete lines 27 through 29, and lines 33 and 34, 27 Unrestricted nel assets 28 d E 29 Temporarily restricted net assets Ll Organizations that do not follow SFAS 117 (ASC 958), check here : 1...1 anA complete lines 30 through 34. 24 } ü1 33,470 25 44,451 44 260 26 128 228 ,o40,612 27 941,627 1,335 2A 265.045 an¿ 'l 1 1 29 Permanently restricted net assets Ø 30 Cap¡tal stock or trust principal, or current funds 30 it) 31 Paid-in or capital surplus, or land, building or equipment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 1 ,1s1.947 33 Total liabilÌties and net assets/fund balances I 196,207 34 q, e 34 /- 2L D 23 Ð 83.37 18 Deferred revenue 4t (J 143 L2 Tax-exempt bond liabilit¡es t¡,1 0 11 19 26 (tr 0 20 persons. Complete Part ll of Schedule aú 5 2,869 See Part lV, line 11 Accounts payable and accrued expenses 443,778 9 , Total assets,Add lines 1 through 15 (must equal line 34) 0 4 10,144 11 16 847,180 3 13,906 1Oa L7 2 I Less: accumulated depreciation Investments-publicly traded secur¡ties Investments-other securitìes. See Part lV, line 11 ,082,790 , 7 1Oa net 1 32 1,206,672_ 1,334,900 Form 99O (2017) https://eu p. eps. i rs.gov/mef/rldprd/scl i/proxy/printSub 113t 120t9 Page I 4 of32 Form 990 (2017) fari Xl Page 12 Reconcilliation of Net Assets Check if Schedule O con[ains or note to a 1 Total revenue (must equal Part Vlll, column (A), line 12) 2 Total expenses (must equal Part lX, column (A), line 25) 3 Revenue Iess expenses. Subtract line 2 from line 1 4 Net assets or fund balances at beg¡nning of year (must equal Part X, l¡ne 33, column (A)) 5 Net unrealized gains (losses) on ¡nvestments , . 6 Donated serv¡ces and use of facilities . 7 Investment expenses , , I Prior per¡od adjustments 9 Other changes in net assets or fund balances (explain in Schedule O) 1o Net assets or fund balances at end of year, Combine lines 3 through 9 (must equal Part X, line 33, column Palt Xll il line ln this Part Xl 1 2,559,A47 2 2,505,r22 3 54,725 4 1,15r,947 5 6 7 8 9 (B)) 10 L,206,672 Financial Statements and Reporting Check if Schedule O contains a il nse or note Yes 1 Accounting method used to prepare the Form 990: i-.-l Curf'r M Accrual , Other If the organization changed its method ot accounting from a prior year or checked "Other," explain in Schedule o, 2a Were the organizat¡on's f¡nancial statements compiled or reviewed by an independent accountant? If'Yes,'check a bÒx below to indicate whether the f¡nancial statements for the year were compiled or reviewed on 2a No No a separate bas¡s, consolidated basis, or both: [Ï b Separate basis lJ Consolidated basis i*] soth consolidated and separate basis Were the organization's financial statements audited by an independent accountant? 2b Yes 2c Yes If'Yes,'check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: [ìl Separate basis M Consolidated basis lf aotn consolidated and separate basìs c If "Yes," to l¡ne 2a or 2b, does the organiz¿t¡on have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial stðtements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule o 3a As a result ot a federal award, was the organization required Audit Act and O¡48 Circular A-133? to undergo an audìt or audits as set forth in the Single 3a No b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audlts. 3b Form 99O (2017) https://eup.eps. i rs. gov/m eflrrdprd/sd i/proxv/pri ntSub I131120t9 Page I 6 efile GRAPHIC print - DO NOT SCHEDULE A ORIGINAL DATA - Production PROCESS DLN: 93493319O30448 OMB No. 1545-0047 Public Charity Status and Public Support (Form 990 or 990E2) Complete ¡f the organ¡zation is a sect¡on 501(c)(3) organ¡zat¡on or a section 49 47 (a)(L) nonexempt char¡table trust, Þ Attach to Form 990 or Form gg}-Ez., Þ Go to wWw.¡fSJ{ovlfqffiTg9q for the latest informatíon. Department of the Treasury lnternal Revenue Service of32 Name of the organ 201 y *p** t* Pu{rfic n num DAILY CALLER NEWS FOUNDATION rt I Reason for Public Ch The organizatìon ¡s not a pr¡vate founda lo Status cause ¡t n ¡s For an m this nes 1 through 12, check only one box.) 1 il A church, convention of churches, or association of churches described in section 2 i....1 A school described ¡n 3 i: i,.1 A hospital or a cooperat¡ve hospital service organ¡zation described in section 4 See instructions, 170(b)(1)(A)(¡). section 17o(b)(1)(A)(¡¡), (Attach Schedule E (Form 990 or 99O-EZ).) 170(b)(1)(A)(i¡¡), A medical research organiza[ion operated in conjunct¡on with a hospital described in sect¡on 170(b)(1)(A)(iii). Enter the hospital's name, c¡ty, and state An organizôtion operated for the benefit of a college or university owned or operated by a governmental unit descr¡bed ¡n sect¡on 170 (b)(r)(a)(iv). (Complete Part II.) 5 il 6 i: A federal, state, or local government or governmental unit described in 7 vl 8 i: An orgônizat¡on that normally receives a substantial part of its support from a governmental unit or from the general public described in sect¡on 170(b)(1)(A)(vi), (Complete Part ll.) A commun¡ty trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 il 10 u 11 i-l L2 il a il b it c d e f section 170(b)(1)(A)(v), An agricultural research organization described in 170(b)(1)(A)(ix) operated ¡n conjunct¡on with a land-grant college or un¡versity or non-land grant college of agriculture. See instruct¡ons. Enter the name, city, and state of the college or univers¡tyl a An organizat¡on that normally receives: (1) rnore than 33r¡:o/o of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 33t/zo/o of its support trom gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization afterJune 30, 1975. See section 509(a)(2). (Complete Part III.) An organization organized and operated exclusively to test for public safety. See sect¡on 5O9(a)(a). An organization organized and operated exclusively for the benefit of, to perForm the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 5O9(a)(2). See section 5O9(a)(3). Check the box in lines 124 through 12d that describes the type ofsupporting organization and complete lines 12e, I2f, and 729, Type L A supporting organization operated, supervised, or controlled by its supported organization(s), typically by g¡ving the supported organ¡zat¡on(s) the power to regularly appoint or elect a majority of the directors or trustees of the suppofting organization. You must complete Part IV, Sect¡ons A and B, Type II, A support¡ng organization supervised or controlled in connect¡on w¡th its supÞorled organization(s), by having control or management of the supporting organization vested ¡n the same persons that control or manage the supported organization(s). You must complete Palt IV, Sect¡ons A and C, Type III functionally ¡ntegrated. A supporting organization operated in connection w¡th, and functionally integrated with, ¡ts supported organization(s) (see lnstructions). You must complete Part IV, Sect¡ons A, D, and E. A supporting organizat¡on operated ¡n connection with its supported organizat¡on(s) that is not i:i Type III non-funct¡onally integrated. generally functionally integrated, The organization must sat¡sfy a distribut¡on requirement and an attentiveness requ¡rement (see instructions). You must complete Part IV, Sections A and D, and Part v, Check this box if the organization received a wr¡tten determination from the IRS that it ¡s a Type I, Type II, Type III functionally integrated, or Type III non-funct¡onally integrated supporting organization. Enter the number of supported organ¡zations il il s (i) followi info Name of supported o (¡¡) ErN rgan ¡za tio n (iii) Type of organization (described on lines 1- 10 above (see ¡ (iv) Is the organ¡zatìon l¡sted in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see ¡ nstructions) nstru ct¡ ons) ) Yes No Total For Pa Reduct¡on Act N see Instructions for Cat. No. 11285F ule A (Form 99O or 99O-EZ) 2OL7 Form 99O or 9gO-EZ. https://eu p.eps. i rs. gov/m eflrrdprd/sd i/proxr'/pr i ntSub U3v20t9 Page I 7 Schedule A (Form 990 or 990-EZ) 2OI7 Pë$¡"'t ll Page of32 2 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 170 (b)(1)(A)(ix) (Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or ìf the organization failed to qualify under Part o anization fails to ual under the tests listed below e com lete Part III IIL If the Section A. year 1 G¡fts, grants, contributions, and membersh¡p fees received. (Do not include any "unusual grant."). fax revenues levied for the organization's benefit and e¡ther paid to or expended on its behalf. The value of services or facilities furnished by a governmental unit to the organization without charge.. Total. Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supÞorted organization) included on line 1 that exceeds 2olo of the amount shown on line 11, column (f) 2 3 4 5 6 (b) 2014 (a) 2013 (or fisca! year beginning in) Þ 134,285 (c) 201s 722,897 3,003,68C (e) (d) 2016 1,136,83 (f) 7017 Total 2,556,190 1 7,553,883 0 t22,891 134,285 3,003,68C 1,136,83 2,556,190 1 7,553, BB3 0 Publ¡c support, Subtract line 5 trom 7,553, BB3 line 4 B. 7 I r year (or fiscal year beginning in) Þ (a)20 Amounts from line 4. Gross income from interest, div¡dends, payments received on securities loans, rents, royalties and income from sim¡lar sources. Net income from unrelated business activ¡ties, whether or not the business is regularly carried on. Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VL). Total support, Add lines 7 thiough 9 1O 11 13 ( (c)20 b)20 14 (d)2016 15 (e)2OU (f)Total 734,285 722,49 t 3,003,680 1,116,831 2,556,190 285 681 5,697 6,051 3.651 7 76,371 0 0 7,570,254 10 L2 Gross rece¡pts from relaEed act¡vit¡es, etc. 13 First f¡ve years. If the Form 990 ¡s see instruct¡ L2 for the organization's tirst, second, third, fourth, or fiFth tax year as a section 501(c)(3) organization, checkthisboxandstophere . , , , , ÞL Section C. Computation of Public Support Percentage 14 15 16¿33 t¡zo/o support test-2o17. If the organ¡zalion did not check the box on line 13, and l¡ne 14 ¡s 33 and stop here. The organization qualifies as a publicly supported rc tßo/o >n Þi_"1 organization 1Oolo-facts-and-circumstances test-2016, If the organization did not check a box on line 13, 16a, L66, or 17a, and line 15 is 10olo or more, and ¡f the organizat¡on meets the "facts-and-circumstances" test, check this box and stop here, Explain in Part VI how the organization meets [he "facts-and-circumstances" test. The organ¡zation qualifies as a publicly supÞorted organizatìon Pr¡vate foundation. If the organ¡zat¡on did not check a box on line 13, 16a, 16b, 77a, or I7b, check this box and see nstru ct¡o ns o/o . . . Þ Vt 1ßo/ootmore,checkthis box and stop here, The organ¡zation qualifies as a publicly supported organization 17¿ 10olo-facts-and-c¡rcumstances test-2017. Ifthe organizatiori did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check th¡s box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organ¡zation qualifies as a publicly supporled i 99.780 or mo(et check this box organization h 337/3o/osupporttest-2ol6, lftheorgan¡zationdidnotcheckaboxonlinel3orl6a,andlinel5is33 1B -; I r¿ I Public support percentage for 2017 (line 6, column (f) divided by line 11, column (f)) Public support percentage for 2016 Schedule A, Part II, line 14 . 6 BB3 Þil Þiì Schedule A (Form 99o or 99o-Ez) 2OL7 h ttps://eup.eps. ils.gov/r'nef/rrdprd/sdi/proxy/pri ntSu b v3U2019 Page I 8 of32 Schedule A (Form 990 or 99O-EZ) 2Ol7 Þært Tïl Page 3 Support Schedule for Organizations Described in Section 5O9(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the orqanization fails to qualifv under the tests listed below , please complete Part II.) Section A. Public 1 2 3 4 5 6 7a b I c S (or fiscal year in) Þ B. b c 11 t2 13 14 (b) 2o 14 (c) 201s (d) 2016 (e) 2OI7 (f) Total (a) 2013 (b) 2014 (c) 201s (d) 2016 (e) 2017 (f) Total Support r year (or fiscal year beginning in) Þ 9 1Oa (a) 2013 Gìfts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . Gross receipts from admissions, merchandise sold or services performed, or fac¡lities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513 . Tax revenues levied for the organ¡zation's benefit and either pa¡d to or expended on its behalF. The value of serv¡ces or Fac¡l¡ties furnished by a governmental un¡t to the organization without charge Tota!, Add lines 1 through 5 Amounts included on lines 1, 2, and 3 rece¡ved from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. Add lines 7a and 7b. Publ¡c support. (Subtract line 7c from line Amounts trom line 6. Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from s¡milar sources... Unrelated business taxable income (less section 511 taxes) from businesses acquired after lune 30, 1975. Add lines 10a and 10b. Net ¡ncome from unrelated business activit¡es not included ln line 10b, whether or not the business is regularly carried on. Other income, Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . Total support. (Add lines 9, 10c, 11, and 12.). First five years. It the Form 990 is for or fifth tax year as a section e organization's first, secon 5 check this box and stop here. Section C. Com 15 16 onofP Su D ....Þii Perce support percentage 20t7 ine 8, mn Public support percentage from 2016 Schedule A, Part Sect¡on organization, by ne 13, III, line 15 umn 15 16 on of L7 1B Investment income percentage for 2OL7 ( ine 10c, column (f) divided by ine 13, umn (f)) L7 Investment income percentage from 2016 Schedule A, Part III, I¡ne 17 18 ine 17 is not 19¿33t¡so/o supporttests-2o17. Il'the organization did not check the box on line 14, and line 15 is more than 33 1/3olo, a more than 33 uzo/o, check th¡s box and stop here, The organ¡zat¡on qualifies as a publicly supported organization >, 6 33 t¡solo support tests-2016. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 r/¡olo and line 18 Þ not more than 33 r/:o/o, check this box and stop here, The organization qualifies as a publicly supported organizat¡on . I 20 ¡s Pr¡vate foundation, If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . Þi i Schedule A (Form 99O or 99O-EZ) 2OL7 https ://eup.eps. irs. gov/m e fTrrd prd/sd i/proxy/pri rrtSu [r t 13t 12019 Page 19o132 Schedule A (Form 990 or 990-EZ) 2017 Pært ïV Page 4 Supporting Organ¡zations (Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Seclions A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. IF you checked 12d oi part I, complete Sections A and D, and complete Part V,) Section A. All nizations Yes 1 Are all of the organ¡zation's supported organizations listed by name in the organizat¡on's governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purposel describe the designation. If h¡stor¡c and cont¡nu¡ng relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509 (a)(1) or (2)? If "Yes," explaÌn in Part vI how the organizat¡on deterntined that the supported organ¡zat¡on was described ¡n sect¡on 509(a)(1) or (2). 3a Did the organization have a supported organization described in section 501(c)(a), (5), or (6)? If"Yes," answer (b) and (c) below, b Did the organizat¡on conf¡rm that each supported organ¡zation qualif¡ed under section 501(c)(4), (5), or (6) and satisfied the public support tests under sect¡on 509(a)(2)? If "Yes," descr¡be in Part VI when and how the organ¡zat¡on made the determ¡nation, c D¡d the organization ensure that all support to such organ¡zations was used exclusively for sect¡on 170(c)(2)(B) purposes? If "Yes," expla¡n ¡n Part VI what controls the organizat¡on put ¡n place to ensure such use, 4d b c 5a b c 6 Was any supported organization not organized in the United States ("foreign supporled organization")? checked 12a or 12b ¡n Part I, answer (b) and (c) below, ff 1 3c 4a 4b 4c Did the organization add, subst¡tute, or remove any supported organizat¡ons during the tax year? If "Yes," answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (¡) the names and EIN numbers of the supported organizat¡ons added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organ¡zat¡on's organ¡z¡ng document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the org¿n¡z¡ng document). 5a Type I or Type II only' Was any added or substituted supported organizat¡on part ot a class already designated in the organization's organizing document? Subst¡tut¡ons only, Was the substitution the result of an event beyond tlre organizat¡on's control? 5b 5c D¡d the organization provide support (whether in the form of grants or the provision of services or facil¡ties) to anyone othe than (¡) its supported organ¡zations, (ii) ¡ndividuals that are part of the charitable class benefited by one or more of its supporled organ¡zations, or (iii) other supporting organ¡zations that also support or benefit one or more of the f¡ling organization's supported organizations? If "Yes," provìde detail in part VL Did the organization provide a gran[, loan, compensation, or other similar payment to a substantial contr¡butor (defined in section 4958(c)(3)(C)), a fatnily member of a substantial contr¡butor, or a 35o/o controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ) , 8 D¡d the organizat¡on make a loan to a disqual¡f¡ed person (as defined in section 4958) notdescribed in line 7? complete Part I of Schedule L (Form 990 or 990-EZ). 9a Was the organizat¡on controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(l) or (2))? If"Yes, 6 7 If"Yes," a provide detail ¡n Paft VI. 9ã b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any ent¡ty in which the supporting organization had an ¡nterest? If "Yes," provide detail ¡n Paû VL c D¡d a disqualified person (as def¡ned in line 9a) have an ownersh¡p interest in, or derive any personal benef¡t from, assets b 3a "yes" and ¡f you 7 1Oa 2 3b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe ¡n Paft VI how the organization had sLtch control and discretion despite being controlled or supervised by or in connect¡on w¡th its supported organ¡zations. Did the organization support any foreign súpported órganization that does not have an IRS determinat¡on under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that alt support to the fore¡gn suppotted organization was used exclusively for sect¡otÌ 170(c)(2)(B) purposes. which the supporting organization also had an interest? If"Yes," prov¡de detail in No PartVI. 9b i 9c Was the organization subject to the excess business holdings rules ot section 4943 because of section 4943(f) (regarding certain Type Il supporting organizat¡ons, and all Type III non-funct¡onally integrated supporting organizat¡ons)? If "Yes," answer line 70b below. 1Oa Did the organizat¡on have any excess business holdings ¡n the tax year? (Use Schedule C, Form 4720, to determ¡ne the organ¡zation had excess business holdings). 10b Schedule A (Form 990 or 990-Ez) 2017 https ://eu p.eps. irs. gov/rn eflrrcl prd/sdi/proxy/printSu b 113l12019 Page 20 Schedule A (Form 990 or 990-È2) ZOIT Pænt 11 a b c lV Supporting Page 5 nizations (continued) Has the organizat¡on accepted a A family member of a person described in (a) above? A 35% controlled entity of a person descrìbed in (a) or (b) above? rtin Yes No Yes No Yes No Yes No gift or contribut¡on from any of the following persons? A person who directly or ind¡rectly controls, either alone or together with persons described in (b) and (c) below, the govern¡ng body of a supported organizat¡on? Section of 32 1la 11b If "Yes" to a, b, or c, provide detait in part 1lc VL an 1 Did the directors, trustees, or membership of one or more supported organizat¡ons have the power to regularly appoint or elect at least a major¡ty of the organization's directors or trustees at all limes dur¡ng the tax year? If "No," describe in part VI how the supported organ¡zat¡on(s) effectively operated, supervised, or controlteã the organization's activities. If the organizat¡on had more thàn one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organ¡zat¡ons and what cond¡t¡ons or restr¡ctions, if any, apptiect to such powers during the tax year, 2 Did the organizat¡on operate for the benef¡t of any supported organizat¡on other than the supported organizat¡on(s) that operated, supervised, or controlled the supporting organization? If "Yes," expta¡n ¡n part vI how proviàing such òenefit cat r¡ed out the purposes of the supported organization(s) that operated, supervised or controlled the supþorting 1 orga n¡zat¡on. II nt Were a majority of the organization's directors or trustees during the tax year also a majority of the d¡rectors or trustees of each of the organization's supported organization(s)? If "No," describe ¡n Part Vf how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organ¡zat¡on(s), 1 Se 2 1 ntz D 1 Did the organization provide to each of its supported organizations, by the last dôy ofthe fifth month ofthe organization's tax year, (i) a written notice describing the type and amount of support provided during the pr¡or tax year, (ii) a copy of th Form 990 that was most recently filed as of the date of not¡fication, and (iii) cop¡es of the organization's govern¡ng documents in eftect on the date of notificat¡on, to the extent not prev¡ously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organ¡zation (s) or (ii) serving on the governing body of a supported organization? If "No," explain ¡n Paú VI how the organization maintalned a close and continuous working relationship with the suppofted organization(s). 3 By reason of the relationsh¡p described in (2), did the organizat¡on's supported organizations have a significant voice in the organ¡zat¡on's investment policies and in directing the use ofthe organization's income or assets at all times during the tax Year? If "Yes," describe ¡n Paft VI the role the organization\ supported organizations ptayed in this regard. 1 2 Section E. Tvoe 1 III Functio v-Inteqrated SUDÞort¡no Oroanizations Check the box next to the method that the organization used to satisfy the Integral Part Test dur¡ng the year (see a I I The organ¡zation satisfied the Activities Test. Complete line 2 below. b c l.ì I I The organization is the parent of each of its suÞported organizations. Complete The organization supported a governmental entity. Describe in Part Activities Test. Answer (a) and 2 vI instructions): line 3 below. how you supported a government entity (see instructions) (b) below. Yes a Did substantially all of the organizat¡on's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then ¡n Part VI ident¡fy those supported organízations and explain how these act¡v¡ties d¡rectly furthered the¡r exempt purposes, how the organ¡zation was responsive to those supported organizat¡ons, and how the organization determ¡ned that these activ¡t¡es constituted substant¡ally all of ¡ts act¡v¡t¡es. b Did the activities described in (a) constitute activ¡lies that, but for the organizat¡on's involvement, one or more of the organizat¡on's supported organization(s) would have been engaged in? If "Yes," expla¡n ¡n Part VI the reasons for the organizat¡on's position that its supported organization(s) would have engaged ¡n these act¡vities but foì the organ¡zat¡onc ¡nvolvement, 3 3 Parent of Supported Organ¡zations, Answer No 2a 2b (a) and (b) below, a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizat¡ons? Prov¡de deta¡ls in Part VL b Did the organization exercise a substant¡al degree of direction over the policies, programs and activities of each of its supported organizations? If"Yes," descr¡be ¡n PartVL the role played by the organìzat¡on in th¡s regard. 3a 3b Schedule A (Form 99O or 99O-EZ) 2OL7 https://eu p.eps. irs.gov/mef/rrd prd/sd i/proxy/printSub I t3t t2.019 Page2l of32 Schedule A (Form 990 or 990-EZ) 2077 PärA V 1 Ll Type III Page Check here if the organization sat¡sfied the lntegral Part Test as a qualifying trust on Nov. 20,1,g7O (explain ¡n part VI ). See ncti com Section A - Adjusted Net Income 1 2 3 4 5 6 7 6 Non-Functionally Integrated 5O9(a)(3) Supporting Organizations Net short-term capital gain (A) Prior Year (B) Current Year (optional) 1 Recoveries of pr¡or-year distributions 2 Other gross income (see instructions) 3 Add lines 1 through 3 4 Depreciation and depletion 5 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservat¡on, or ma¡ntenance of property held for product¡on of income (see instructi 6 Other expenses (see instructions) 7 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8 Section B - Minimum Asset Amount (A) Prior Year (B) Curenl Year (opl¡onal) 1 Aggregate fair market value of all non-exempt-use assets (see ¡nstructions for short tax ar or assets held for part of year) 1 a Average monthly value of securit¡es 1a b Average monthly cash balances 1b c Fair market value of other non-exempt-use assets d Total (add lines 1a, e 2 3 4 6 7 8 1b, and 1c) 1c 1d Discount claimed for blockage or other factors (explain in detail in Part VI Acquis¡tion ¡ndebtedness applicable to non-exempt use assets 2 Subtract line 2 from line ld 3 Cash deemed held for exempt use. Enter l-L/Zo/o of line 3 (for greater amount, see i nstructio n s). 4 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 Multiply line 5 by .035 6 Recoveries of prior-year distr¡butions 7 Minimum Asset Amount (add line 7 to line 6) I Section C - Distributable Amount 1 2 3 4 5 6 Adjusted net income for Enter 85% of line year (from Sec[¡on A, line 8, Column 1 Current Year 1 2 Minimum asset amount for prior year (from Sect¡on B, line B, Column A) 3 Enter greater of line 2 or line 3 4 Income tax ¡mposed ¡n prior year 5 Distr¡butable Amount, Subtract line 5 from line 4, unless subject to emergency 6 temporary reduction (see instructions) 7 ii Check here if the current year is the organization's first as a non-functionally-¡ntegrated Type instructi III supporting organization (see ule A (Form https://eup.eps. i rs.gov/mef/rrdprd/sd i/¡rroxy/printSub or 99O-EZ 20L7 I 13t t2019 Page 22 Schedule A (Form 990 or 990:EZ) 2077 Page Part V Type III Non-Functional Section D - Distributions 1 2 Amounts 7 Integrated 5O9(a)(3) Supporting Organizations (continued) Current Year organizations to acco a¡d to of 32 lish exe oses Amounts paid to perform activ¡ty that directly furthers exempt purposes of supported organizat¡ons, in excess of income from 3 4 Administrative expenses Amounts ¡d to to acco urre exem lish ex 6 iza tions re a OLher distributions 7 8 an assets set-aside amounts (prior IRS 5 of See instructions Total annual d¡str¡butions, Add lines 1 throu 6. D¡stributions to attentive supported organizations to which the organ¡zation is respons¡ve (provide details in Part See instructions 9 D¡str¡butable ¿mount for 2017 from Sect¡on 1O Line 8 amount div¡ded Section E line 6 Line 9 amount - Distribution Allocat¡ons (see instructions) 1 (¡) Excess Distributions (ii) U nderd istr¡ but¡ons Pre-2O 17 ( ¡i¡) Distributable Amount lor 2OL7 Distributable amount for 2017 from Section C, line 6 2 Underdistributions, if any, for years prior lo 2017 (reasonable cause required-- explain in Part VI). See instructions, 3 Excess distributions ca if an to 2077 b c From 2013. From 2014. d 2015. e From 2016, f Total of l¡nes 3a throu he ied to underdistr¡butions of nor s ¡ed to 2017 distr¡butable amount Carryover frcfi.,2012 not applied (see nstructi h i ¡ 4 Remainder. Subtract lines 3h and 3i from 3f D¡stributions for 2077 from Section D, line 7 ed to underdistribut¡ons of rs b Applied to 2017 distributable amount c Remainder. Subtract lines 4a and 4b from 4 5 Remaining underdistributions For years prior to 20L7, tf any. Subtract lines 39 and 4a from line 2. If the amount is greater than zero, explain in Part VI 6 7 See instructions, Remaining underdistributions for 2017. Subtract lines 3h and 4b trom line 1. If the amount is greater than zero, expla¡n in Part VI. See instruct¡ons. Excess distributions carryover 3j and 4c, line a b c d e to 2018. Add lines 7 Excess from 2013. Excess from 2014, Excess from 2015 Excess from 2016. Excess frcm 2017 Schedule A (Form 990 or 990-Ez) (2017) https ://eup.eps. i rs. gov/mef/rrdprd/sd i/proxr,/printSub t l3l l20te Page 23 Schedule A (Form 990 or 990-Ë2) 2OI7 P&î't Vl Page of 32 8 Supplemental Informat¡on. Provide the explanations required by Pàrt II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b,3c,4b,4c,5a,6,9a,9b,9c,11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; PartIV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a,2b,3a and 3b; PartV, line 1; PartV, Seciion B, l¡ne 1e; PartV Section D, lines 5, 6, and B; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any addit¡onal ¡nformat¡on. (See ncl_rr raliôncì Facts Aud CircurnstËncë$ Te$t Râl.t r ffì lì.(rf ,ì r.,!n -Yirlâiläiirrì i:ri Schedule A (Form 99O or 990-EZ) 2017 https://eup.eps. i rs. gov/r'n efl rrdprd/sdi/proxr,/pr i ntSu b 113112019 Page 25 efile GRAPHIC orint - DO NOT ORIGINAL DATA - Production PROCESS SCHEDULE D Supplemental (Form 990) Fi DLN: 93493319030448 OMB No. 1545-0047 nancial Statements 20'gy > Complete ¡f the organization answered "Yesr" on Form 990, Part IV, line 6, 7, 8,91 LO,11ar 11b, 1lc, 1ld, 11e, 11f, Lzd, or lzb Þ Attach to Form 99o. > Go to rå.t{{vu^irs.aovlFg¡{11_j?90 for the latest informat¡on, Department of the Treasury lnternal Revenue Serv¡ce Name of the of 32 on Em {}6:en tc Fui:åÊe çn oyer num DAILY CALLER NEWS FOUNDATION 45-2922471 I $*art Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts Com IV li anization answered "Yes'' on Form 99 (a) Donor advised funds ete if the 1 Total number at end of year 2 Aggregate value of contributions to (during year) 3 Aggregate value of grants from (during year) 4 Aggregate value at end of year (b)Funds and other accounts . 5 Did the organization inform all donors and donor advisors in wr¡ting that the assets held in donor advised funds are the organization's property, subject to the organization's exclusÌve legal control? 6 D¡d the organization ¡nform all grantees, donors, and donor advisors in writing i*l V", l_ì no that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? IT *rart . Comnlete if the oroanization answered "Yes" on Form 990 Part IV line Conservation , j v"" i _Ì f.¡o 7 Purpose(s) of conservation easements held by the organization (check all that apply) 1 't-J pr"r"ruut¡on iJ iJ 2 il Ll of land for public use (e.g., recreation or education) Protection of natural habitat Preservat¡on of an historically important land area Preservation of a certified historic structure Preservation of open space Complete lines 2a through 2d if the organization held a q ualifìed conservation contribut¡on in the form of a conservat¡on easement on the last day of the tax year. Held at the End of the Year a b c d 2d Total number of conservation easements 2b Total acreage restricted by conservat¡on easements Number of conservation easements on a certif¡ed historic structure included in (a) 2c . 2d Number of conservation easements included in (c) acquired afTer'1125/06, and not on a histor¡c strúcture listed in the National Reg¡ster , Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ) , 3 Number of states where property subject to conservat¡on easement is located 4 Þ Does the organization have a written pol¡cy regardìng the periodic monitor¡ng, inspection, handlìng of violations, and enforcement ofthe conservation easements it holds? i- ì yes r ì no Staffand volunteer hours devoted to monitoring, inspecting, handling ofviolations, and enforcing conservat¡on easements during the year 6 Amount of expenses incurred in mon¡toring, inspecting, handling of violations, and enforc¡ng conservation easements during the year 7 Þ$ I Does each conservat¡on easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(i¡)? . i__J y.t r ÌNo In part XIII, describe how the organizat¡on reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounti rt Fa for conservat¡on easements of Art, n¡zat¡ons Maintaining If the organization elected, as permitted under 1a SFAS 116 (ASC 958), notto report in its revenue statement and balance sheet works of art, historical treasures, or other sim¡lar assets held for public exhibition, ed ucation, or research ln furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements thal describes these items. SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historicaltreasures, or other similar assets held for public exhibit¡on, education, or research in furtherance of public service, provide the following amounts relating to these items: It the organization elected, as permitted under b (i) Revenue included on Form 990, Part VIII, line (ii)Assets included in Form 990, Part X ' 2 a b >$ +$ 1 , If the organization received or held works of art, h¡storical treasures, or other similar assets tor financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: VIII, line Revenue included on Form 990, Part Assets included ¡n Forln 990, Part X For Pa h Assets istorical Treasures, or Complete if the o roanization answered "Yes" on Form 990 . Part IV. line 8. e$ l$ 1 . Act Notice, see In ns for Form 990. ttps://eup.eps. irs. gov/rn efTrrd prd/sdi/proxy/pr i ntSu b cat, No.52283D D (Form 99O) 2017 t l3v20t9 Page 26 Schedule D (Form 990) 2077 Paqe pârt llÏ 3 Using the organization's acquisit¡on, accession, and other records, check any of the following that are a significant use of ¡ts collection items (check all that apply): il b ,.., ì.-l t Organizations Maintaininq Collections of Art, Historical Treasures, or Other Similar Assets Public exhìbition Scholarlyresearch d l: Loan or exchange programs - i ..i Other of 32 2 (cont¡nued) i....1 Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 Dur¡ng the year, did the organ¡zat¡on solicit or receive donations of art, h¡stor¡cal treasures or other s¡m¡lar assets to be sold to raise funds rather than to be maintained âs pârt of the organization's collection?, lV Þ*r* l-l v", *i No Escrow and Custod¡al Arrangements. Complete if the organization answered "Yes" on Form 990, Part lV, line 9, or reported an amount on Form 990, Part X, line 21, 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? i"Iv"' iiro . b If "Yes," explain the arrangement in Parl XIII and complete c Beg¡nning balance d Addit¡ons during the year e Distributions during the year f Endins balance Amount the following table: 1c . 1d . 1e 1f , i-l ve. i -ì ruo 2a Did the organizat¡on ¡nclude an amount on Form 990, Part X, line 21, for escrow or custodial account liability? b It "Yes," explain the arrangement in Part XIIL Check here if the explanation has been provided ¡n Part XIIL Part V Endowment Funds. if the organization answered "Yes" on Form 990, Part IV, line 10. Co (a )Current vear 1a ill lblPrior vear lclTwo vears back ld)Three vears back ba ck Beginning of year balance b Contributions . , c Net investment earnings, ga¡ns, and losses d Grants or scholarships e other expenditures for facllit¡es and programs . . f Adminislrative expenses , g End of year balance . , 2 Provide the est¡mated percentaqe of the current year end balance ¿ Board designated or quas¡-endowment Þ b Permanent endowment > , c (line 19, column (a)) held as Temporarily restricted endowment Þ 2a,26, aîd 2c should equal 100o/o. Are there endowment funds not in the possession of the organizat¡on that are held and adm¡nistered for the organizèt¡on by: The percentages on lines 3a Yes (i) unrelated organizations (ii) related organizations If "Yes" on 3a(ii), are the related organ¡zations listed as required on Schedule R? b No 3a(i) 3a(ii) 3b . Describe in Part XIII the intended uses of the organization's endowment funds. 4 Fart Vä Land, Buildings, and Equipment. Descript¡on of property 1a b (a) Cost or other basis (¡nvestment) (b) cost or other basis (other) (c) Accumulated depreciat¡on (d) Book value Land Buildings c Leasehold improvements d Equipment e other . . to,72a 2,53t 3,774 1,232 Total. Add lines 1a through Ie,(Column (d) must equal Form 990, Part X, column (B), I¡ne 10(c).) Þ 8,19 7 1,946 10,143 Schedule D (Form 99O) 2017 htt¡rs ://eu p.eps. irs. gov/m efTrrdptd/sd i/proxy/printSub 113ll20t9 Page27 of32 Schedule D (Form 990) 2OI7 Pärt See Form 990 Part (a) ( Paqe Vã: Investments-Other X Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 3 11b line 12 (b) Description of security or category (including name of security) Book value (c) Method of valuation: Cost or end-of-year market value 1) Financial derivat¡ves (2) Closely-held equity interests (3 )Other (A) (B) (c) (D) (E) (F) (c) (H) 'tolal, (Column (b) must equal Form 990, Part X, col. (B) l¡ne 12.) Pant VTÏX Investments-Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13, (a) (b) Descr¡ption of investment Book value (c) Method of valuation market value Cost or en (1) (2) (3) (4) (s) (6) (7) (8) (e) fot¿l, (Column (b) must equal Form 990, Part x, col.(B) l¡ne 13.) https ://eup.eps. irs.gov/m ef/rrdprd/sd i/proxy/printS u b I t3t 12019 Page 28 Part lX Other Com etê if the anization answered'Yes' on Form 990 a Descri IV 11 on line of 32 15 Book value (1) (2) (3) (4) (s) (6) (7) (8) (e) Total, Fi¡rt lumn X must Form Part col, line Other Liabilities. Complete if the organization answered 'Yes'on Form 990, Part IV, line 11e or 11f, 1, (a) (b) Description of liability Book value (1) Federal income taxes 44,851 ACCRUED PAYROLL (2) (3) (4) (s) (6) (7) (8) (e) Total. (Column (b) must equal Form 990, Part X, col,(B) l¡ne 25,) b 2, Liability for uncer[ain tax positions. In Part XIII, provide the text of the tootnote to the organ¡zation's f¡nancial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII Schedule D (Form 99O) 2OL7 https ://eu p.eps. i rs.gov/m eflrrd prcl/sd i/proxy/printSub I13112019 Page 29 Schedule D (Form 990) 2OI7 Par* Xg Page nization answered 'Yes' on Form Part IV Total revenue, gains, and other support per aud¡ted financial statements 2 Amounts included on line 1 but not on Form 990, Part a Net unrealized gains (losses) on b Donated services and use of c Recoveries ol'prior year d Other (Descr¡be in Part XIII.) e Add lines 2a through investments facilities grants , 2d , VIII, line tn I 2b 2c 2d 2e . 4 Amounts included on Form 990, Part VIII, lìne 12, but not on line 1: 1 3 a Investment expenses not included on Form 990, Part VIII, line 7b 4a b, Other (Describe in Part XIII.) 4b c Add lines 4a and 4b . 4c 5 Total revenue. Add lines 3 and 4c, is must ual Form 990, Part I, line 12.) 5 F¿rt XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return, if the answered 'Yes'on Form 990 Part IV , 1 Total expenses and losses per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part IX, l¡ne 25: a Donated services and use of facilities b c adjustments Other losses , . d Other (Describe in Part XIII.) e Add lines 2a through . 2d 2,559,A47 2,559,A47 1 . 1 2,5 05,913 2a 2b , 2c 2d 79L 2e , Subtract l¡ne 2e from line 3 1 797 2,505,122 Amounts included on Form 990, Pôrt IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b 4a b Other (Describe in Part XIII,) 4b c 5 Prior year 7 2a . . Subtract line 2e from line Co 2 55 12: 3 4 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 3 of 32 Add lines 4a and 4b , 4c . Add lines 3 and 4c. Total tì {. l.! rrì Êì,rtf /J' is must ual Form 990 Part line rtì n fü Palt XII, Line 2d: Ôther expenses and losses audited F/S 5 18 -Yl-rl;l AX rr¿r 2,505,722 Li0 n - BOOK DEPRECIATION D]FF. $791 Schedule D (Form 990) 2017 https ://eu p. eps. i rs. gov/mef/rrdprd/sd i/proxy/printSub I 13l12019 Page 3 efile GRAPHI N SCHEDULE O ORIGINAL DATA - uct¡on DLN: 93493319O3O448 7 Supplemental lnformation to Form 990 or 990-EZ (Form 990 or 990-EZ) Department of the ROCESS 20x v Complete to provide informat¡on for responses to specific questions on Form 990 or 990-EZ or to provide any additional information, > Attach to Form 99O or 99O-EZ, -lreasury þ lnternal Revenue Seruice Go #p** t* to wwvt,ít:.$.r¿r;v,/form9g0 for the latest information. Name of the organ¡zation I of32 Ënhåie Employer identification number DAILY CALLER NEWS FOUNDATION 45-292247 Rçturn Rcfer*nce Form 990, Part Vl, Line 2: Description of Business or Family Relationship of Offìcers, Directors, 7 *xpIanallu: TWO Directors serve as directors to a related entity Et Form 990, Part Vl, Line 11b: Form 990 Review Process OFFICERS OF THE ORGANIZATION DISCUSS AND REVIEW THE TAX RETURNS BEFORE THE ACTUAL FILING OF TAX RETURNS. Form 990, Part Vl Line 12c: ORGANIZATION HAS ADOPTED AN CONFLICT OF INTEREST POLICY AND OFFICERS ARE RÊQUIRED TO DISCLOSE THE POSSIBLE CONFLICTS EVERY YEAR. PRESIDENT AND SECRETARY MEET TIME TO TIME TO DISCUSS AND MONITOR THE POLICY FOR POSSIBLE CONFLICT OF INTERESTS. Explanation of Monitoring and Enforcement of Conflicts Form 990, Part Vl, NONE OF THE OFFICERS IN TOP MANAGEMENT TAKE ANY COMPENSATION EXCEPT THE EXECUTIVE DIRECTOR WHO'S COMPENSATION IS DECIDED BY THE BOARD IN COIVMENSURATE TO PRESENT WAGES IN THE JOB MARKET FOR SIMILAR SERVICES. Line 15a: Compensation Review & Approval Process - CEO, Top Management Form 990, Part Vl NONE OF THE OFFICERS IN TOP MANAGEMENT TAKE ANY COIVPENSATION EXCEPT THE EXECUTIVE DIRECTOR WHO'S COMPENSATION IS DECIDED BY THE BOARD IN COI\¡MENSURATE TO PRESENT WAGES IN THE JOB MARKET FOR SIMILAR SERVICES, Line 'l 5b: Compensation Review and Approval Process for Officers and Key Employees TAX RETURNS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST AND THE SAME ARE AVAILABLE TO PUBLIC VIA THIRD PARTY WEBSITE. Form 990, Part Vl, Line 18: Explanation of Other Means Forms Available For Public lnspection Form 990, Part Vl Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE MANAGEMENT. RECONCILIATION OF NET ASSETS AND FUND BALANCE NET ASSETS AND FUND BALANCE REPORTED ON AUDITED FINANCIAL STATEMENTS COMPARED TO THIS TAX RETURN ARE DIFFERENT BY $872 DUE TO THE BOOK VS TAX DEPRECIATION CALCULATIONS ALLOWED AS PER TNTERNAL REVENUE CODE (tRS RULES). For Papefwork https://eu p.eps. Act i rs. for Form 990 or 99o-EZ. gov/m eflrrdptd/sd i/proxr'/pli ntSub Cat. No,51056K 0r 113t 1201()