Page 1 of33
GRAPHIC

7
OMB No. 7545-0047

under section 5o1(c), 527, or 4942(a)(l) of the rnternal Revenue code (except private
foundations)
Þ Do not enter social secur¡ty numbers on this form as it may be made public,

%À
Department of the Treasury
lnternal Revenue Service

2016
open to Public
Inspection

Þ Information about Form 990 and its instructions is ar www.rp.s.oov/fòrm99T.

For the 2016

B Check

DLN:

Return of Organizat¡on Exempt From lncome Tax

-...990
A

M

PROCESS

or

nin

endi

12-3

organ¡zation

¡f apÞl¡cable:

D Employer ident¡fication number

DAILY CALLER NEWS FOUNDATION

E
E
E
E

Address change

fl

Amended return

Number and street (or p,o, box if ma¡t ts not detivered

E

AÞpl¡cation

1O5O 17TH STREET NW

45-292247t

Name change
Doing bus¡ness as

In¡t¡al return
rina¡

toìtreËEãããre$

E

Room/suite

Telephone number

(20

463-5042

C¡ty or town, state or prov¡ nce, country/ and ZIP or fore¡gn postal code
WASHINGTON, DC 20036
G Gross rece¡pts 5 7t142,882

F

Name and address of
NEIL PATEL
1O5O 17TH STREET NW
WASHINGTON, DC 20036

I

Tax-exemDt
'

J

Website: >

status:

KFormof organ¡zat¡on:

n

t:¿J
- s01(c)(3)

sor¡.¡

(

officer:

) ¿l (¡nsert

H(a) ts this a group return for

no.) E

+g+z(u)(r)

o, Z

subord¡nates?
all subordinates
I(b)
' lrl
included?

If "No," attach a list. (see instructions)

szz

H(c)

M

corporation

n

rrust

E

Association

fl

otnur>

!y". M ruo
n y", Mruo

Group exempt¡on number

L Year of formationi 2011

)

M State of legal domiclle:

DC

Summ
1 Briefly describe the organization,s mission or most significant activities:

DAILY CALLER NEWS FOUNDATION WAS FORMED WITH A mission to tra¡n up-and-coming reporters and editors, to carry out
¡nvestigative
reDortino, and to perform deep policv reoortino
A PURPOSE OF CONSUMER AWARENESS AND EDUCATION

ç
{l)

:å

í3

'á
ü¡

rÞ

ü

2 Check this box Þ n if the organization discont¡nued its operations or disposed ol'more than 25olo of ¡ts net
3 Number of voting members of the governing body (part VI, line 1a)

3

4 Number of ¡ndependent voting members of the governing body (paÉ VI, line 1b)
5 Total number of individuals employed in calendar year 2016 (palt V, line 2a)
6 Total number of volunteers (estimate if necessary)
7a Total unrelated business revenue from part VIII, column (C), line 12
b Net unrelated business taxable income from Form 990-T, line 34 .

=
'¡,4

ÉÊ

VIII, line th)
9 Program service revenue (Paft VIII, line 29)
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d )
11 OEher revenue (Palt VIII, column (A), lines S, 6d, 8c, 9c, 10c, and 11e)

t2
13
14
15

Total revenue-add lines 8 through 11 (must equal part VIII, column (A), line 12)
Grants and similar amounts paid (part IX, column (A), lines 1-3 )

18

19

5
0

Current Year
1,1 36, B3 1

s,691

6,0s1

0

0

3,0O9,377
0
0

Q)a

1A6

1,7L5,698
0

Total fundraising expenses (part IX, column (D), l¡ne 2S) lÞ69,033

Other expenses (Part IX, column (A), lines 11a-11d, 7If-Z4e)
Total expenses. Add lines 13-17 (must equal part IX, column (A), line 25)
Revenue less expenses. Subtrac! line 18 from line 12

2O Total assets (Part X, line

Part II

6

7a

3,oo3,68o

240,05C

343,704

7,t67 ,L96,

2,058,802

r,842,t87
Beg¡nning of Current Yeal

21
s
I,L
22

42

Benefits paid to or for members (part IX, column (A), line 4)

Salaries, other compensation, employee benefits (part IX, column (A), lines 5-10)
16a Protessional Fundraising fees (Part IX, column (A), line 11e)

b
17

2

5

7b

Príor Year
8 Contr¡butions and grants (Part

4

4

16)

2,207,506

.

Total liabilities (Part X, line 26)
Net assets or fund balances. Subtract line

2i

from line 20

975,920
End of Year

7,196,207

139,639

44,260

2,067,861

L,757,947

Sionetu re Block

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t2lr2l2017

 Pa.ge 2

of 33

Under penalties of perjury, I declare 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

\******
7
or

Paid

Preparer
Use Only

2o77-og-27

name

Prlnt/Type preparer's name

Preparer's slgnature

KAIYAL VER¡iIA CPA

KAMAL VERMA CPA

F¡rm's

name >

Verma CPA and Associates

Firm's address tts 19415 Deerfield Ave Ste 204
Lansdowne,

VA

Date

c¡ect

n

Firm's EIN

PTIN
¡r

P009s9612

>

Phone no. (703) 665-6555

20176

Mves nno

May the IRS discuss this return with the preparer shown above? (see instructions)

For Paperwork Reduction Act Not¡ce' see the separate ¡nstructions,

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Cat. No. 11282Y

Form

99O (2016)

12ll2l20t7

 Page 3
Form 990

Part

(2016).

III

Page 2

Statement of Program Service Accomplishments
Check if Schedule O
a
escribe the organizat¡on's mission:

1

of33

or note to an

tn

TII

DAILY CALLER NEWS FOUNDATION WAS FORMED WITH A mission to train up-and-com¡ng reporters and ed itors, to carry out investigative reporting,
rEooTtino WITH A PURPOSE OF CôNSIIMFR AWARENESS AND EDUCATION.

and to oerform dêeD ool

2

Did the organization undertake any significant program services during the year which were not listed on

the prior Form 990 ot 990-EZ?

,

E

,

If "Yes," describe these new services on Schedule

Did the organization cease conducting/ or make significant changes in how it conducts, any program

4

4a

M

Ev."

services?

If "Yes," describe these changes on Schedule

v""

¡¡o

O,

M ro

O,

Describe the organization's program service accomplishments for each of ils three largest program serv¡ces, as measured by expenses,
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of giants anã allocations to oLhers, the total eipenses,
and revenue, it any, for each program service reported.

(Code:

) (Expenses

$

629,026

Journalist Fellowsh¡p Tra¡ning:-------------------------------our

including grants of

g

) (Revenue

$

)

fellowsh¡p program tra¡ns young reporters and ed¡tors through a two-year on the job training program

4b

(Codei
613,726 Inctuding grants of g
) (Expenses $
) (Revenue $
)
Invest¡gat¡ve Report¡ng:-----------------------We host an experienced team of lnvest¡gat¡ve journallsts w¡th a strong record of breaklng or¡g¡nal news storles.

4c

(code

) (Expenses

311,668

g

including grants of g

) (Revenue

g

Pol¡cy Report¡n9:-----------------Our policy reporting team reports on numerous domestic and fore¡gn pol¡cy matters including energy/ education, ONLINE VIDEo
JOURNALISM AND nat¡onal security,

4d

Other program services (Describe ¡n Schedule O.)

(Expenses $
4e Total Droqram service

¡ncluding grants of g

) (Revenue

$

1,554,420
Form 99O (2016)

htçs ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub

l2ll2l20t7

 Page 4
Form 990 (2016)

Part

IV

Page

Yes
Is the organization described in section 501(c)(3) or 4947(a)(L) (other than a private foundation)?
Scheduþ Affi

2
3

Istheorganizationrequiredtocomplete ScheduleB,Scheduleof Contr¡butors(seeinstructions)?
Did the organizat¡on engage in d¡rect or indirect political campaign activities on behalf
for public office? If "Yes," complete Schedule C, Part I

7
8
9

"Yes," complete

Ë'l

"Yes," complete Schedule C, Part

"Yes," complete Schedule C, Part

or in opposition to candidates

II

III

Did the organization maintain any donor advised tunds or any similar funds or accounts for which donors have the right
to provide advice on the distribut¡on or investment of amounts in such funds or accounts?
ff'Yes,' complete Schedule D, Part I(iÅ '
Did the organ¡zation receive or hold a conservation easement, including easements to preserve opln.rpu.",
the environment. historic land areas, or historic structures? If "Yes," coñptete Schedute D, Paft II ffi) .
Did the organization mainta¡n collections of works of art, historical treasures, or other similar assets?
"Yes," complete Schedute D, Part III ffi
Did fhe organizat¡on report an amount in Par! X, line 21 For escrow or custodial account liability; serve as a custodian
For amounts not listed in Part X; or provide cred¡t counseling, debt management, credit repair, or debt negotiation
serv¡ces?ff "Yes," complete Schedute D, Part IVEJ .

ff

10

Did the organization, directly or through a relaÈed organization, hold assets in temporarily restricted endowments,
permanent endowments, or quasi-endowments? ff "Yes," complete Schedute D, Part V W .

11

If the organization's answer to any of the following questions

¡s "Yes," then complete Schedule

I
2

.

Is the organizat¡on a section 501(c)(4), 501(cX5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19?

If

6

oF

If

Sect¡on 501(c)(3) organ¡zations'
Did the organization engage in lobbying act¡vit¡es, or have a section 501(h) election in elfect during the tax year?

If

5

3

Checklist of

1

4

of33

No

Yes
Yes
No

3

4

No

5

No

6

No

7

No

8

No

9

No

10

NO

D, Parts VI, VII, VIII,

or X as applicable.
Did the organization report an amount fo¿land, buildings, and equipment in Paft X, line 10?
1la
"Yes," complete Schedule D, Part VL'ø .
b D¡d the organization repoft an amount for investments-other securities in Palt X, line 12 that is 5olo or more of its total
11b
assets reported in Pa rt X, line 16? ff "Yes," complete Schedute D, Part Vil 9l

a

If

gf.

If

fi)

e

Did the organization report

f

Did the organ¡zation's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncettain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X

a

n amou nt for other liabilities in Part X,

line 25?

"Yes," comptete Schedute D, Paft X

D¡d the organization obtain separate, independent AUdited financial statements tor the tax year?
"Yes," complete Schedute D, Parts XI and Xil

H

If

b

No

*."

t,'
to: or more of its
Did the organization report an amount for ¡nvestments-program related in Part
':
total assets reported in Part X, li^e 16? ff "Yes," complete Schedule D, Paft VIII &":lr
d D¡d the organization report an amount for other assets in Part X, line 15 that is 5olo oF Íìorê of its total assets reported
in Part X, line 16? If "Yes," complete Schedule D, Part IX
c

12a

Yes

13

Was the organization included in consolidated, independent audited t¡nancial statements for the tax year?
If "Yes," and if the organ¡zat¡on answered "No" to l¡ne 12at then completing Schedule Dl Parts XI and XII ¡s opt¡onal
Is the organization a school described in section 170(b)(1)(A)(i¡)? If'Yes,' complete Schedule E

l4a

Did the organization maintain an oftice, employees, or agents outside of the United States?

b Did the organization have aggregate revenues or expenses of more than $10,000 From grantmaking, fundraising,
business, investment, and program service activities outside the United States, or aggregate foreign investments
valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV , ,

No

11c

lrd

Yes

1le

Yes

1lf

l2a
tzb

No

No

Yes

13

No

l4a

No

t4b

No

15

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance [o or for any
Foreign organizaïioñ? If "Yes," complete Schedule F, Parts II and IV ,

15

No

16

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or for foreign individuals? If "Yes," complete Schedule F, Pafts III and IV

16

No

t7

Did the organ¡zation report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and tle? If "Yes," complete Schedule G, Part I (see instructions)

t7

No

18

Did the organization report more than $15,000 total ot fundraising event gross income and contribulions on Part VIII,
.
lines 1c and 8a? If "Yes," complete Schedule G, Part II

18

No

19

Did the organization report more than $15,000 of gross income from gam¡ng activities on Part
complete Schedule G, Paft nI

VIII, line

9a?

If

"Yes,"

19

No

Form 99O (2016)

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gov/mef/ndprd/sdi/proxy/printSub

12l12l2017

 Page 5
Form 990 (2016).

Part

IV

Checklist of

Page

Did the organizat¡on operate one or more hospilal facilities?

If

,,yes," complete schedule
H

b If "Yes" to line 20a, did the organization attach a copy of its audited

20a

financial statements to this return?

NO
No

tôh

2L

D¡d the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic
government on Part IX, column (A), line l? If ,,yes,,, complete Schedute It pafts I and IL
,

2t

No

22

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on palt IX,
column (A), liîe2? If"Yes,"complete Schedule I, partsl and 1il,,

22

No

23

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation oF the organization,s
current and former officers, directors, trustees, key employees, and highest compensated employeesã If "yes,"
complete Schedule J

23

No

24e

No

24b

No

24c

No

24d

No

25a

No

b Is the organ¡zation aware that it engaged in an excess benefit Eransaction with a disqualif¡ed person in a prior year, and
that the transaction has not been reported on any of the organizat¡on's prior Forms SgO or S9O-EZZ
25b
If "Yes," complete Schedule L, paft I

No

24d

4

ired Schedules
Yes

2oa

of33

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than g100,000 as of
the last day of the year, that was issued after December 3r, 2oo2? If ryes," aìnswer lines 24b through 24d a'nd
complete Schedule K. ff "No," go to l¡ne 2Sa .

b

D¡d the organization invest any proceeds of tax-exempt bonds beyond a temporary per¡od except¡on?

c

Did the organizat¡on maintain an escrow account other than a refunding escrow at any t¡me during the year
to defease any tax-exempt bonds?

,

d Did the organizat¡on act as an "on behalf of" issuer for bonds outstanding at any time dur¡ng the year?

25d Sect¡on 501(c)(3), 5O1(cX4), and SO1(c)(29) organ¡zat¡ons.

D¡d the organization engage in an excess benefit transaction with a disqualif¡ed person during the year?
complete Schedule Ll Part I -

26

27

2A
a

If

"yes,"

Did the organization report any amount on Part X, line 5, 6, or 22 for rece¡vables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
If "Yes," complete Schedule L, Part II
Did the organizalion provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor 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," coñplete Schedute L, part IU
Was Èhe organization a party to a business transaclion with one of the following parties (see Schedule L, part IV
instructions for applicable Filing thresholds, conditions, and exceptions):
A current or former officer, d¡rector, trustee, or key employee? If "yes,,, complete Schedute L,

PaftIV

, , :,r

r

b A family meinber of a current or lormer officer, direclor, trustee, or key employee?

IV

If

No

30

No

31

No

32

No

Did the organization own 100o/o of an entity disregarded as separate from the organization under Regulations sections
3Of .77jf-2,aîd 3OI,77OI-3? If ,'yes,', complelç Sch.edute R, part

33

NO

Was the organization related to any tax-exempt or taxable entily? ,rf "Yes," comptete Schedule R, part II, ilL, or IV, and
Part V, l¡ne I .

34

31

D¡d the organization liquidate, terminate, or dissolve and cease operations?

32

Did the organization sell, exchange, dispose of, or transfer more than 25olo of its net assets?
If 'Yes," complete Schedule N, Paft il

If

If

"Yes," complete Schedute

M

,

"Yes," complete Schedute N, paft

I . .

I

lEl

ffi

Did the organ¡zation have a controlled entiÈy within the meaning of section 512(b)(13)?

b If'Yes'to

line 35a, did the organization receive any payment from or engage in any transaction with a controlled
within the meaning of section 512(b)(13)? If ,'yes,', complete Schedute R, part V, line 2

ø

entiÈV

Yes

35a

No

3sb

No

36

No

37

No

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related

If "Yes," complete Schedute & part V tine 2
H
Did the organization conduct more than 5olo of its activ¡ties through an entity that is not a related organization and that
is treated as a partnership for federal income Eax purposes? If "Yes," comptete Schedule R, part VI ,ÍiJ
Dìd the organization complete Schedule O and provide explanations in Schedule O tor part VI, lines 11b and 19? Note.
All Form 990 f¡lers are required to complete Schedule O.
organ¡zation?

38

No

29

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M

37

28a

No

30

36

No

28c

D¡d the organizaLion receive more than $25,000 in non-cash contr¡but¡ons?

35a

27

28b

29

34

No

"yes," complete Schedule L, part

c An entity of which a current or fo¡mer olficer. director, trustee, or key employee (or a family member thereof) was an
officer, director, trustee, or direct or indirect owner? ft "yes,', complete Schedule L, part IV

33

26

38

Yes

Form

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990 (2016)

l2l12l20t7

 Page 6
Form 990

Part V

'

(2016)
edule O contains

or note to

a

a

line in this Part V
Yes

Enter the number repofted in Box 3 of Form 1096 Enter -0- if not applicable

1a

3

Enter the number of Forms W-2G included in line la.Enter -O-

1b

0

iF

not applicable

c Did the organization comply w¡th backup withholding rules for repoftable paymenls to vendors and reportable gaming
(gambling) winnings to prize winners? .

2a

No

2d

this return

b

1c

No

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by

2b

b If at least one is reported on line 2a, did the organization file all required
3a

5

Statements Regarding Other IRS Filings and Tax Compliance

f
la
b

Page

of33

federal employment tax returns?
Note,If the sum of lines 1a and 2a is greater than 250, you may be required to e-File (see instruct¡ons)
Did the organization have unrelaled business gross income of $1,000 or more during the year?
If "Yes," has it filed a Form 990-T for this year?If ''No" to line 3b, prov¡de an explanat¡on in Schedule O .
have an interest in, or a signa[ure or other authority over, a
tinancial account in a foretgn country (such as a bank account, securities account, or other financial account)?

Yes

3a

No

3b

No

4a

No

5a

No

5b

No

4a At any time during the calendar year, did the organization

b
5a

If "Yes," enter the name of the foreign country: >
See instructions for tiling requirements tor FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)
Was the organization a party to a prohibited tax shelter transaction at any tlme during the tax year? . '
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

b
c If "Yes," to line 5a or 5b, did the organ¡zation
6a

tile Form 8886-T?
5c

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization

No

solicit any contributions that were not tax deductible as charitable contributions?

b It "Yes,"

did the organ¡zation include with every solicitation an express statement that such contributions or gifts were
not fax deductible? .

7

6a

6b

Organizat¡ons that may receive deductible contributions under section l70(c)'

a

Did [he organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
provided to the payor?

7a

b

If "Yes," did the organization notify the donor of the value of the goods or services provided?

7b

c

Did the organization sell, exchange, or otherwise dispose of langible personal property for which it was required to file
Form 8282? ,

7c

No

7e

No

7r

No

7g

No

7h

No

d If "Yes,"

indicate the number of Forms 8282 filed during the year

7d

e

Did the organization receive any funds, direclly or ¡ndirectly, to pay premiums on a personal benefit contract?

r

Did the organization, dur¡ng the year, pay premiums, directly or indirectly, on a personal benefit

I lf the organization rece¡ved a contr¡bution
required? . .
h

contract?

.

of qualified intellectual property, did the organization file Form 8899 as

It the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organizalion file a

Form

1098-C?
8

Sponsoring organízations mainta¡ning donor advised funds,
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during
the year?

9a Did the sponsoring organization make any taxable distributions under section 4966?
b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?

10
a

In¡tiation fees and capital contributions included on Part VIII, line 12

PaltVIII, line 12, for public

13
a

use of club facilities

.

No

9b

No

l2a

No

13a

No

1Oa

10b

1la

.

Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.)

12a Sect¡on 4947(a)(l) non-exempt charitable trusts, Is the
b

No

Section 501(cX12) organizat¡ons, Enter:

a Gross income from members or shareholders
b

,

I
9a

Sect¡on 501(cX7) organizat¡ons. Enter:

b Gross receipts, included on Form 990,
11

No

1lb

organization filing Form 990 in lieu of Form 1041?

If "Yes," enter the amount of tax-exempt inlerest received or accrued during the year

12b

Sect¡on 5O1(c)(29) qualified nonprofit health insurance issuers.
Is the organization licensed to issue qualified health plans in more than one state?Note, See the instructions for
additional intormation the organization must report on Schedule O.

b Enter the amount of reserves the organization is requ¡red to maintain by the states in
which the organization is licensed to issue qualified health plans

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13b

12l12l20t7

 Page 7

c
14a

b

Enter the arnount of reserves on

hand

,

of33

13c

Did the organization receive any payments for indoor tannlng services dur¡ng the tax year?
If "Yes," has it filed a Form 72O to report these payments?If "No," provide an explanation in schedute

l4a
O

.

No

14b
Form 99O 2016)

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l2lI2l2017

 Page 8
Form 990 (2016)

Page

of33

6

Part VI Governance, Management, and D¡sclosureFor

each "Yes" response to lines 2 through 7b below, and for a "No" response to l¡nes
8a, 8b, or 10b below, describe the c¡rcumstances, processes, or changes in Schedule O, See ¡hstruct¡ons.
Check if Schedule O contains

a

line in this Patt

nse or note to

Vl

.

Section A, Govern¡
Yes

1a

Enter the number

oF

voting members of the governing body at the end of the tax year

1a

If there are mater¡al differences in voting rights among members of the govern¡ng
body, or if the governing body delegated broad authority to an executive commiltee or
similar comm¡ttee, explain in Schedule O.
b Enter the number of voting members included in line 1a, above, who are independent
1b

2

2

Did any off¡cer, director, trustee, or key employee have a family relationship or a business relationsh¡p with any other
officer, director, trustee, or key employee? .

3

Did the organization delegate control over management duties customarily performed by or underthe direct supervis
of officers, directors or trustees, or key employees to a management company or olher person? '

organiza,:"

Dtd th€

5

Did the organization become aware during the year of a signif¡cant diversion of the organ¡zation's åssets?

6

Did the organization have members or stockholders?

.

.

7a Did the organizat¡on have members, stockholders, or other persons who had the power [o elect or appoint one or more
members of the governing body?
b Are any governance decisions of the organiza[ion reserved to (or subject to approval by) members, stockholders, or
persons other lhan the governing body? .

I

Yes

3

No

4

No

5

No

6

No

7a

No

7b

No

any sign¡f¡cant changes to its governing documents t,.n.".,n".O.'o. . Form 990,was f¡led?

4

l"n:

2

Did the organization contemporaneously document the meet¡ngs held or written actions undertaken dur¡ng the year by
the following:
The govern¡ng body?

a

b Each committee with auLhority to act on behalf of the governing body?

Is there any officer, direclor, trustee, or key employee listed in Palt VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes," provide the names and addresses ¡n Schedule O

9

B

information about

8a

Yes

8b

Yes

9

No

not
Yes

1Oa Did the organization häve local chapters, branches, or affiliates?

10a

If "Yes," did the organization have written policies and procedures governing the activ¡ties of such chapters, aff¡l¡ates,

b

and branches to ensure their operations are consisLent with the organization's exempt purposes?

lla

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the

form?

No
No

10b

1la

Yes

l2a

Yes

t2b

Yes

l2c

Yes

b Describe in Schedule O the process, if any, used by the organization to review this Form 990.

l2a

D¡d the organization have a wr¡tten conflict of interest policy?

If

"No," go to line

13 ,

,

Were officers, directors, ortrustees, and key employees required to disclose annually interests that could grve rise to
contlicts?

b

c Did the organization regularly and consistently monitor and enforce compliance with the policy?
Schedule O how this was done , .

If

"Yes," descr¡be ¡n

13

Did the organization have a written whistleblower policy?

13

No

t4

Did the organization have a written document retention and destruction policy?

t4

No

15

Did the process for determining compensation of the following persons include a rev¡ew and approval by independent
persons, comparability data, and contemporaneous substantiation of the del¡beration and decision?
The organ¡zation's CEO, Executive Director, or top management official

a

b Other officers or key employees of the organization

It"Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a D¡d the organization invest in, contribute assets to, or participate in a joint venture or s¡m¡lar arrangement with
taxable entity dur¡ng the

year?

15a

Yes

15b

Yes

a

.

16a

No

If "Yes," did the organization follow a wr¡tten policy or procedure requiring the organization to evaluate its participation

b

in joint venture arrangements under aþplicable federal tax law, and take steps to safeguard the organization's exempt
status with respect to such arrangements? .

17

List the States with which a copy of this Form 990 is required to be tiledÞ

18

Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable),990, and 990-T (501(c)(3)s only)
available for public inspection. Indicate how you made these available. Check all that apply.

16b

n Own website M Another's website M Upon request U ot¡'". (expla¡n in Schedute o)
Descr¡be in Schedule O whether (and if so, how) the organization made its governing documents, conflict ot 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:
ÞMARGARET CRTLLEY 10s0 17TH STREET NW 900 WASHTNGTON, DC 20036 (2O2) 463-s042

19
20

Form 99O (2016)

http

s

:

//eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub

t2l12l2017

 Page 9
Form 990 (2016) ,

Part

VII Compensat¡on of Officers, D¡rectors,Trustees,

Key Employees, Highest Compensated Employees,

and Independent Contractors

Check if Schedule O contains a resoonse or note to an

of33

7

Page

line in this Part VII

Sect¡on A. Officers, Di rectors, Trustees, Key EmÞlovees, and

H ighest Compensated Employees
Complete this table for all persons required to be listed. Repoft compensation for the calendar year ending with or within
the organ¡zation,s tax
year.
* List all of the'organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
r List all of the organization's current key employees, if any. See instructions for definition of ,'key employee."

la

a LisE the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form w-2 and/or Box z òf rorm 1099-MISC) of more than
$100,000 from the
organizat¡on and any related organ¡zalions.
. List all of the organization's former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organ¡zation and any related orgJnizations,
a List all of the organization's former d¡rectors or trustees that received, in the capacity as a tormer director or trustee of the
organ¡zation, more than $10,000 of reportable compensation from the organiiation and any related organizations,
List persons ¡n the following order: individual trustees or directors; institutional trustees; officers; key employees;
highest
compensated employees; and former such persons.

n

Chect this box if neither

Ehe

ization nor a

rela ted

current officer

com

di

rector or trustee.

(A)

(B)

Name and Title

(c)

(D)

(E)

Average
hours per
week (list
any hours
for related
organ¡zations
below dotted
line)

Position (do not check more
than one box, unless person
is both an officer and a

(F)

Repoltable
compensat¡on
from the
organization

Repoltable
compensation
from related
orga niza tions

Estimated

di

rector/trustee)
t:_:)

=È

F'
ùì

E
O
¡D

I

3
g.

ø
I

')
d
rr'

-Tl

J

(w- 2/1099-

amount of other
compensation
trom the

(w- 2/1099-

MISC)

organization and

MISC)
org

tr¡

related
a nizations

'É
tir'

(1) NEIL
r

l¡.......

j!

5.00

PATEL
r.......

tt !

X

President

(2)

0

0

40,00

KELSEY GREISSING

X

EXecUtiVe D¡r

10,128

0

0

0,00
5,00

(3) TUCKER CARLSON

X

Secretary

(4)

X

0.00

X

o

0.00
40.0c

¡4ARGARET R CRILLEY

X

Executive Dir,

3t692

0

o

0.0c

llr

Form 99O (2016)

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t2lI2t2017

 Page 10 of33
Form 990 (2016)

Part

VII

Page

section A.

Tru
(B)

D¡

(A)
Name and Title

Average
hours per
week (list
any hours
tor related
organizations
below dotted
line)

(c)

(D)

(E)

(F)

Position (do not check more
than one box, unless person
is both an officer and a

Reporta ble

Reportable
compensation
from related
organizations (W2/1099-MrSC)

Estimated

ü=
,FÉ
dÊr

rs

director/trustee)

=
s
E
4.

g
--{

r
trù

ù
o

E= ] 

ðs
3 .=m
2E ô*
üO
tß
rù

8

hest

and

compensation
from the
organizalion (W2/1099-MrSC)

amount of other
compensation

from the
organization and
rela ted

j
=

orga nizations

tt

3

'l¡

üi
tli

f'

ñ

=

çå.

ß

ùt-

1b Sub-Total

from continuation sheets to Part VII, Section A
Total add lines 1b and I

c Total
d

13,820

2

Total number of individuals (including but not limited to those listed above) who received more than $100,000
of reportable compensat¡on from the organization b 0

3

D¡d the organization list any former officer, direc[or or trustee, key employee,
.
line 1a? ff "Yes," complete Schedule J for such individual

4

For any individual listed on line 1a, is the sum of reportable compensation and other compensation trom the
organization and related organizations greater than $150,000? ff'Yes,'complete Schedule I for such

Yes

.

¡ndividual

.

.

Did any person l¡sted on line 1a receive or accrue compensation from any unrelated organization or individual for
services rendered to the organization?If "Yes," complete Schedule I for such person .

5

NO

or highest compensated employee on
3

No

4

No

5

No

Section B, Indeoendent Contractors

1

Complete this table for your five highest compensated independent
from the
com
for the calendar

of compensation
(B)

Name and

2

Total number of

address

(c)

DescriDtion of serv¡ces

ndent contractors (including but not Iimited to those listed above) who received more than $100,000
Form 99O

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12lt2l20l7

 Page 11 of33
Form 990 (2016) .

Part

VIII

Page

Statement of Revenue
Check ¡f

O contains a

note to a

line in this Part VIII

(A)

(B)

(c)

(D)

Total revenue

Re¡ated or

Unrelated
business
revenue

Revenue
excluded from
tax under sections

exempt
fu nction

reven ue

la

Federated campa¡gns

{t
'.fr.,

6

tt

#

{,}

aå

tÍ1

b Membership dues
c Fundraising events ,
d Related organizat¡ons
e Government grants (contr¡but¡ons)
f All other contr¡but¡ons, g¡fts, grants,
and sim¡lar amounts not included
above

G'

0 I

9

512-5t4

1b
1c

ld
1e

1f

1,136,831

Noncash contribulions included

in lines 1a-1f:$

E h Total,Add lines
(J ð

1a-lf

1,136,831

Business Code

{1"

f
4)
Þ
d)

g
tl¡

b

{¡

c

q)

d

$,

ñ

*
$
$
Þ
$

tr

e

f

All other progran service revenue

gTotal,Add lines 2a-2f

0
.

3 Investment income (including dividends, interest, and other
similar amounts) ,
4 income from investment of tax-exempt bond proceeds
5 Royalties
(i) Real

iÞ

t

6/0s

1

6,05

1

0
0

(ii) Personal

6a Gross rents

b

Less: rental expenses

c

Rental ¡ncome or
(loss)

d

Net rental income or (loss)

Þ

(i) Securities

0

(ii) Other

Gross amount
from sales of
assets other
than ¡nventory

7a

b

Lessi costor

other bas¡s and
sales expenses

c

ca¡n or (loss)

à

ruetgain or (loss)

0

8a Gross ¡ncome from fundraising events
(not includ¡ng $
of
contributions reported on line 1c).
See Part IV, line 18
b LesS: direct expenses

, .

a
b

c Net income or (loss) from fundra¡s¡ng events
9a Gross income trom gaming activities

Þ

See Part IV, line 19
a

b Less: direct expenses

b

c Net income or (loss) from gaming activ¡ties

.

l.

sales of inventory, less
returns and allowances
b Less: cost of goods sold

c Net income or (loss) from sales of ¡nventory

. ,

>

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t2lI2t20r7

 Page 12 of 33
Miscellaneous Revenue

Business Code

1la
b

c

d

revenue

eTotal. Add lines 11a-11d

>
0

12 Total revenue. See Instructions.

I'

1.142.a82

Form 99O

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:

t2l12l20t7

 Page 13 of33
Form 990 (2016) ,

Part

IX

Page 1O

Statement of Funct¡onal Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A),
Check if Schedule

O

or note to

a

a

Do not include amounts reported on lines 6b,

7b,8b, 9b, and lOb of Part VIII.
1 Grants and other assistance to domestic

this Part IX
(A)
Total expenses

organizations and

domestic governments. See part IV, line

(B)

(c)

Program serv¡ce

Management and
oeneral exoenses

exDenses

(D)
Fundraisingexpenses

0

21

2

Grants and other assistance to domestic individuals, See
IV, line 22

0

3

Grants and other assistance to foreign organizat¡ons, foreign
governments, and toreign individuals. See part IV, line 15

0

and 16.

4 Benefits paid to or for members
5 Compensation of current officers, directors, trustees, and

0
1

3,820

1

key employees

6

Compensation not included above, to disqualified persons (as
defined under section 4958(f)(1)) and persons descrtbed in
section 4958(c)(3)(B)

7 Other salaries and wages
I Pension plan accruals and contributions (include
(k) and 403(b) employer contribut¡ons)

9

.

Other employee benefits

11

0

1,493,3s0

section 401

,

1O Payroll taxes

.l

44t343

75,869

59,672

15,194

1,063

tt2,17B

t7 t639

2t842

.

24,94O

37,tt5

43

.

0
0

c Account¡ng

0

d Lobbying

0

e Professional fundraising services. See Patt IV, line 17

Investment management

g Other

fees

0

.

(If line 119 amount exceeds

0

10olo

of line 25, column

62,098

,(A) amount, l¡st lihe 119 expenses on Schedule O)
Advertising and promotion

13 Office expenses . ,
14 Information technology
15 Royalties
16 Occupancy . .

0

18

Payments of travel or enterLainment expenses for any
federal, state, or local public officials
conventions, and

6,699

0

Travel

19 Conferences,
20 Interest ,

0

6¡699

17

meetings

2i

Paymentd to äffiliatès

22
23
24

Depieh¡äfiþn, Cepletiôn, and amoftizàEion
Insurancê

.

t31.,796

lo4t27l

81,578

8,297

21

455

6¡

130

73,247

0

0

.

1,113

1,1 13

0

69s

69s

5,850

5,850

Other expenses. Itemize expenses not covered above (List
miscellaneous expenses in line 24e. It line 24e amounÈ
exceeds 10olo of line 25, column (A) amount, list line 24e
expenses,on Schedule O,)
DUES AND SUBSCRIPTIONS

a

29

t276

b

POSTAGE

c

OTHER EXPENSES

7

d

CHARITABLE DONATIONS

2¡500

e

25 Total funct¡onal
26

224,743

t32,659

b Legal

12

7,220,824

0

Fees for services (non-employees):

a Management

f

3,820

ses. Add lines 1 through 24e
Joint costs. Complete this line only if the organization
reportèd in column (B) jo¡nt cosls From a combined
educational campaign and fundraising solicitat¡on.
Check here > n if following SOp 98-2 (ASC 958-720)

23!148

11,435

tl25

7t27O

1,362

684

ro,757

s,91 s

2,5OO

2,939
2,0s8,802

4,766

r,554,420

440

2,499

435,349

69,033

Form 990 (2016)

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12lt2l20t7

 Page 14 of33
Form 990 (2016)

Part

X

Page 11

Balance Sheet
or note to

Check if Schedule O conta¡ns a

a

line in

Paft IX
(A)
Beginning of year

I
2
3
4
5

el
u3

((

net

I

Inventories for sale or use

9

Prepaid expenses and deferred

780,688

3

0

4

4,000

5

6

0

7

0
0
0 44

Less: accumulated deprec¡ation

lOc

3 689

1l
t2

Investments-publiclytradedsecurities .
Investments-other securities. See Part IV, line

11

13

Investments-program-related.

t4

Intangible

15
16

other assets. See Part IV, line 11
Total assets,Add lines 1 throuqh 15 (must equal line 34)

t7

Accounts payable and accrued expenses

18

Grants payable

18

19

Deterred revenue

19

20

Tax-exempt bond liabilìties

2L

Escrow or custodial account liability. Complete Part IV of Schedule

22

Loans and other payables to current and former officers, directors, [rustees,
key employees, highest compensated employees, and disqualitied

charges

assets

1

.

Land, buildings, and equipment: cost or other
basis. Complete Paft VI of Schedule D

1,555

4,384

1Oa

0

t2

11

13

See Part IV, line 11

0

L4

,

II of Schedule

15

95,584

2,207,506

16

1196207

25,212

t7

88,242

L

24

Unsecured notes and loans payable to unrelated third parties

25

Other liabilities (including federal income tax, payables to related third parties,
and other liabilit¡es not included on lines 17-24). Complete Part X of Schedule D

Organ¡zations that follow SFAS 117 (ASC 958), check here
complete lines 27 through 29, and lines 33 and 34,
Unrestricted net assets

01

28

Temporarily restricted net assets

29

Permanently restricted net assets

22
23
24

lines 17 through 25

27

0,790

2l

23

t
g

1

20
D

Secured mortgages and notes payable to unrelated third parties

26 Total liab¡lities.Add

26,1 85

25

33,470

39,639

26

44,260

,571,027

27

1,040,61?

496,840

28

1

I

M

and
1

11

1,335

29

Organ¡zations that do not follow SFAS 117 (ASC 958),
check here > n and complete lines 30 through 34.

LL

30

o 31
32

+ 33

z.

1,082,790

9

persons. Complele Part

d{

0

2

a

b

$

I
1,415,263

.

7

1Oa

{ß

Accounts receivable,

Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees. CompleLe Paft
II of Schedule L
Loans and other receivables from other disqualified persons (as defined under
section 4958(f)(1)), persons described in section 4958(CX3XB), and
contributing employers and sponsoring organizations of section 501(c)(9)
voluntary employees' benef¡ciary organizations (see instructions) Complete Palt
II of Schedule L
Notes and loans receivable, nel .

6
ç/

cash-non-interest-bearing
Savings and temporary cash investments '
Pledges and grants receivable, net '

(B)
End of year

34

Capital stock or trust principal, or current funds

30

Paid-in or capital surplus, or land, building or equipment fund

31

Retained earnings, endowment, accumulated income, or other funds

32

Tolal net assets or fund balances

2,067,867

33

1

Total l¡abilities and net assets/fund balances

2,207,506

34

1,196,207

,151,947

Form 99O (2016)

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I2lt2l20r7

 Page 15 of33
Form 990 (2016) ,

Part

XI

Page

Reconcilliation of Net Assets
if Schedule O contain

1

2
3

4
5

or note to

in th¡s Part XI

Total revehue (must equal part VIII, column (A), line 12)
Total expenses (must equal paft IX, column (A), line 25)
Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning or year (must equal part
Net unrealized gains (losses) on investments , .

6

Donated services and use ol

7

Investment expenses

.

facilities

x, l¡ne 33, column (A))

.

2,0s8,802

3

-915,920

4

2,067,867

7

Prior period

Other changes in net assets or fund balances (explain in Schedule O)
NeE assets or fund balances at end of year, Combine lines 3 through 9 (must equal Part X, line
33, column (B))

xII

)-,L42,842

2

6

.

9

10

1

5

I

adjustments

I

,

9

lo

7,L5L,947

Financia I Statements and Reporting
if Schedule

O

or

this Paft XII
Yes

1

Accounting method used to prepare the Form 990:
n casn M Accruar n otn",
It the organization changed its method of accounting from a prior year or checked "Other,,' exãã¡lÏSchedule O.

2a

Were the organization's financial statements compiled or reviewed by an independent accountant?
If'Yes,'check a box below to indicate whetherthe financial statements for the year were compiled or reviewed on a
separatè basis, consolidated basis, or both:

!
b

Separate

basis

!

Consolidated

basis

n

separate

basis

M

consolidated

bas¡s

n

2a

No

No

eotfr consolidated and separate basis

were the organization's financial statements audited by an independent accountant?
If'Yes.'check a box below to ¡ndicate whether the financ¡al statements for the year were audited on a separate bas¡s,
consolidated basis, or both:

n

12

2b

Yes

2c

Yes

eoth consolidated and separate basis

c If "Yes," to. line 2a or 2b, does the organ¡zation

hJve a committee that assumes responsibility ror oversight
of the audit, review, or compi¡ation of its tinancial statements and selection of an independent accountañt?
It the organization changed either lts oversight process or selection process during the tax year, explain in Schedule o

3a

.

As a result of a Federal award, was the organizat¡on required to undergo an audit or audits as seL forth in the Single
Audit Ac! and OMB:Circular A-133?

b If "Yes," did the organization undergo

the requi red audit or aud¡ts? If the organization did not undergo the required
audit or audits, explain why ¡n Schedule O and describe any steps taken to undergo such audits.

3a

No

3b
Form 99O (2016)

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l2ll2l20t7

 Page 17
efile GRAPHIC orint - DO NOT

ORIGINAL. DATA - PrOductiON

PROCESS

DLN: 934933L3O2O447

SCHEDULE A

Public Gharity Status and Public Support

(Form 990 or 990E2)

Complete if the organizat¡on is a sect¡on 501(c)(3) organ¡zation or a section
1947(a)(l) nonexempt charitable trust. ,, ,t , ,. ,

Depârlment of the Treasury

Þ Information about

lnternal Revenue Service

of33

Þ lttach to Form 99O or Form 99O-Ez.

OMB No. 'L545-0047

2016

r

Open to Public

Schedule A (Form 99O or 99o-Ez) and ¡ts ¡nstruct¡ons ¡s at

identification number

Name of the organization
DAILY CALLER NEWS FOUNDATION

45-2922477

Status

Cha
1

2
3

tr

n

tr

ons.

because it is: (For lines 1 through 12, check

The orqanization is not a private

one

A church, convention of churches, or associa[ion of churches described in sect¡on
A school described in section

17O(b)(lXA)(¡í)' (Attach Schedule

17O(þXIXA)(¡)'

E (Form 990 or 990-Ez).)

A hospital or a cooperative hospital service organization described in section

17o(bXl)(AX¡¡i)'

n
fl

A medical research organization operated in conjunct¡on with a hospital described in section 17O(b)(1XAXi¡¡). Enter the hosp¡tal's
name, city, and state:
An organization operated tor the benefit of a college or university owned or operated by a governmental unit descr¡bed in sect¡on 17O

6

tr

A federal, state, or local government or governmental unit described in

7

M

An organization that normally receives a subslantial part of its support from a governmental unit or from the generEl public described in
sectíon 170(bX1)(A)(vi). (complete Paft II.)
A community trust described in sect¡on uo(b)(lXA)(vi). (Complete Palt II.)

4
5

n
n
10n
I

9

11 n
t2 fl
an
b¡

cE

dn
en
î
s

(bXr)(l)(¡v).

(Complete Part

II.)

section 17O(b)(fXA)(v)'

An agricultural research organization descr¡bed ¡n 17O(b)(lXA)(ix) operated in conjunction with a land-grant college or university or a
non-land grant college of agriculture, See instructions. Enter the name, city, and state of the college or university:
An organization that normally receives: (1) more lhan 33v:o/o of its suppoft from contributions, membership fees, and gross receipts
from activilies related to its exempt functions-subject to cefta¡n exceptions, and (2) no more than 33t/to/o of its suÞport from gross
investment income and unrelated business taxable ìncome (less section 511 tax) from businesses acquired by the olganization afterJune
30, t975. See section 5O9(a)(2)' (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See sect¡on 5O9(a)(4),
An organization organized and operated exclusively for the benef¡t of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organizations described ¡n sect¡on 5O9(a)(1) or section 5O9(aX2). See section 5O9(aX3), Check the box
in lines 12a through 12d that describes the type of suppolting organization and complete lines 12e, 721, and ]^2g.
Type I. A supporting organization operated, supervised, or controlled by its suppoted organization(s), typically by giving the supÞorted
organization(s) the power to regularly appo¡nt or elect a majority ot the directors or truslees of lhe supporting organization. You must

complete Part IV, Sect¡ons A and B.
Type IL A supporting organization supervised or controlled in connection with its supported organization(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must
complete Part Iv, Sectíons A and C,
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its
supported organization(s) (see instructions). You must complete Part Iv, sections A, D, and E,
Type III non-functionally integrated, A supporting organization operated in connection with its suppoted organization(s) that is not

functionally integrated. The organization generally must satisFy a distribution requirement and an attentiveness requirement (see
instructions). You must complete Part IV, Sections A and D, and Part V.
Check th¡s box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally
I
integrated, or Type III non-functionally integrated suppolting organization.
Enter the number of supported organ¡zations

Provide the followin information a
(ii) ErN
(i) Name of suppofted
organ ization

(î¡i) Type of
organization
(described on lines
1- 10 above (see
i nstructions) )

(¡v) Is the organization listed
in your governing document?

Yes

(v) Amount of
monetary suppolt
(see instructions)

,i.. , , , \l

(v¡) Amount of
other support (see
nstructions)
i

No

Total
For Paperwork Reduct¡on Act Not¡ce, see the Instruct¡ons
Form 990 or 99O-EZ,

for

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Cat, No. 11285F

Schedule A (Form 99O or 99O-EZ) 2016

1211212017

 Page 18 of33
Schedule A (Form"990 or 990-EZ) 2016

Part

II

Page

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(v¡), and 170

2

(b)(1)(A) (ix)

(Complete only if you checked the box on line 5, 7, 8, or 9 of part I or if the organization failed to qualify under Part
IIL If the oroanization fails to olta
under the tests l¡ sted bel OW
comolete Part III.)
A. Public Su
Ca

(or fiscal year

1

(a) 2ot2

nning in) Þ

Giftsf grants, contributions, and
membership fees received. (Do not
include any "unusual grant.',) .
Tax revenues levied for the
organization's benefit and either 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 contribut¡ons by
each person (other than a
governmental unit or publicly
suppofted organ¡zaÈion) included on
line 1 lhat exceeds 2olo of the amount
shown on line 11, column (f).
Publíc support, Subtract line 5 from

2
3
4
5

6

Calendar year

10

1l
,:

10,.

i

r.: .- ,

(c) 2014

134,285

(d)

722!897

3,003,68C

5,212,757

0

21s,064

134,285

3,003,680

7221897

1,1 36,83

I

0

5,2L2,757

(c)20t4

(b)2013

215,064

(e)2016

(d)20 1s

(f)Total

134.285

722,497

3,003,680

1,136,831

757

28s

681

5,697

6,0s1

t2,714

0

0

5t225t47r

,

Gross receipts from related activitíes, etc. (see instructions)

t2

F¡rst five year5. If the Form 990 is for the organization's first, second, third, foufth, or fifth tax year as a section 501(c)(3) organization,
stoo here

Section C. Com

l6a

Total

1,136,831

Þ!

check th¡s box and

14
15

(f)

(e) 2016

201s

0

Amounts from line 4.
Gross income from interest,
dividends, payments received on
securities loans, rents, royalties and
income from similar sources.
Net income from unrelated business
activities, rwhethdr orl not the
bus¡ness ib regularly carried on.
Other income. Do not include gain
or loss from the qalç of cap¡tal
assets (Explain in Part VI.).
Total sùpport. Add lines 7 through

I

t2
t3

2t5tO64

(a)2012

(or f¡scal year beg¡nning in) Þ
7

(b) 2013

of Public Support

Public support percentage for 2016 (line 6,
(f) divided by line 11, column (f))
t4
Public suppoft percentage for 2015 Schedule A, part It, line 14
15
33 L/3o/o supPort test-2o16. If the organization did not check the box on line 13, and line 74 is 33 r¡to/o or more, check this box
and stop here,,The organization qualities as a publicly supported organization
. . .

b 33tlzö/osupporttest-2o15'Iftheorganizationdidnotcheckaboxonlinel3orl6a,andlinelsis33
boxanlstophere'Theorganizationqualifiesasapubliclysupportedorganizat¡on

99,760

0/o

Þ Ml

1ßo/oormore,checkthis

. . . . . . Þn

17a l0ôlo-facts-and-c¡rcumstances test-2016. If the organ¡zation did not check a box on line 13, 16a, or 16b, and line 14
is 10o/o or more, and itthe organization meets the "facts-and-circumstances" test, check this box and stop here. Explain

iî Per! VI ipW,the
orgahization

qìîganization meets the l'facts-and-circumstances"

test. The organization qualifies as a publicly supported

b loo/o-facts-and-c¡rcumstancestest-2o15. If theorganizationdidnotcheckaboxonline13,

.Þn
16a, L6b,or77a, andline

15 is 100/o orrmore, and ifthe organization meefs the "facts-and-circumstances" test, check this box and stop here,
Explain in Paft VI how the organization meetÉ the "facts-and-circumstances" test. The organization qualifies ås a publicly

18

supÞotedorganization
Pr¡vate foundation' It the organization did not check a box on line 13, 16a, 16b, !7a, or l7b, check this box and see
i

nstructiôns

. . . >!

Þ!

Schedule A (Form 99O or 99O-Ez) 2016

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l:i:-,

ill:

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 Page 19 of33
Schedule A (Form 990 or 990-EZ) 2016

Part

uI

(or fiscal year

3

If

ic Su
ar

nning in) Þ

(a) 2ot2

(b) 2013

(c) 2074

(d) 201s

(e) 2016

(f)

Total

(a) 2012

(b) 2013

(c) 2014

(d)

(e) 2016

(f)

Total

Gifts, grants, contr¡butions, and

2

3
4
5
6
7a
b

I

s Described in Section 5O9(a)(2)

(Complete only if you checked the box on line 10 of Paft I or if the organization failed to qualify under Part II.
the oroanization fails to qualifv under the tests listed below, please complete Part II.)

A.

1

Page

Support Schedule for Orga

c

membership fees rece¡ved. (Do not
include any "unusual grants,") .
Gross receipts from admissions,
merchandise sold or services
performed, or facilities furnished in
any activity thal 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
organization's benefit and either paid
to or expended on its behalf.
The value of services or facil¡ties
furnished by a governmental unit to
the organization w¡thout charge
Total. Add lines 1 through 5
Amounls included on lines 1, 2, and
3 received trom disqualified persons
Amounts included on lines 2 and 3
received lrom other than disqualified
persons thaL exceed lhe greater of
$5,000 or 1olo of the amount on line
13 for the year.
Add lines 7a and 76.
(Subtract line 7c
Publ¡c su

Sect¡on B.

I
1Oa

b

Calendar year
(or fiscal year beginníng in) Þ

201s

Amounts from line 6.
Gross income from interest,
dividends, payments received on
securities loans, renLs, royalties and
income from similar sources.
Unrelated business taxable ìncome
(less section 511 taxes) from
businesses acquired atter June 30,

7975.
c
11

t2
13

14

Add lines 10a and 10b,
Net ¡ncome from unrelated business
activities not included in 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 Paft VI.) ,
Total support. (Add lines 9, 10c,
11, and 12.).
First five years. It the Form 990 is for
check this box and sto

or

organ

here,

": *:'

:'." :":'':".':'l'1".'

nc.
Public support percentage for 2016 (line 8,
umn
Publ¡c support percentage from 2015 Schedule A, Part

15
16

L7
la
lga

ine 13,

mn

III, line l5

10c,
mn
13,
Investment income percentage for 2016
Investment income percentage trom 2015 Schedule A, Part uI, line 17
33u?o/o support tests-2o16, If the organization did not check the box on line 14, and line 15 ¡s more than 33

l'1"1'l'î¡

15
16

t7
18
r¡zo/o,

and line 17 ¡s not

more than 33 tlto/o, check this box and stop here, The organization qualifies as a publicly suppoted organization
. .ÞE
b 33 ttso/o support tests-2o15, If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 V3olo and line 18
not more lhan 33 vzo/o, check this box and stop here. The organizaLion qualifies as a publicly supported organization ,
. >n

20

¡s

Pr¡vate foundat¡on. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . . . . > tr
Schedule A (Form 99O or.99O-EZ) 2O16

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 Page 20
Schedule A (Form.990 or 990-EZ) 2016

Part

IV

Page

of33

4

Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of part I, compleLe Sections A and B. IF you checked 12b ot
Part I, complete Sections A and C. If you checked 12c ot Palt I, complete Sect¡ons A, D, and E, If you checked 12d of Part I, complete
Sect¡ons A and D, and comolete Part V. l

Section A. All

n¡zat¡ons
Yes

I

Are all of the organization's supported organizations listed by name in the organization's governing documents?
If "No'" describe ¡n PaÌt vI how the supported organizat¡ons are designated. tf designated by ctaãs or purposel
descr¡be the des¡gnation. f histor¡c and cont¡nu¡ng retationship, explaln.

2

Did the organization have any supported organizalion that does not have an IRS determination of status under section 509
(a)(1) or (2)? If "Yes," explain in Part vI how the organizat¡on determined that the supported organ¡zation was descr¡bed
¡n sect¡on 509(a)(1) or (2),

3a

Did the organization have a supported organization described in section 501(cXa), (5), or (6)? If,'yes,,, answer (b) and (c)
below.

1

b

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied
the public support tests under section 509(a)(2)? If "Yes," describe ¡n Part vI when and how [he-organizaîion made the
determ¡nation,

c

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2XB) purposes?
If "Yes," explain in PaÌt vr what controls the organizat¡on put in place to ensure such use,

4d
b
c

Was any supported organization not organized in lhe United States ("foreign supported organization")?
checked 12a or 12b ¡n Part I, answer (b) and (c) below.

3c
4d

4b

4c

5a

amendment to the organiz¡ng document).

II only'

Type I or Type

c

Substitutions only'

Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?

5b
5c

Was the substitut¡oh the result of an event beyond the organization's control?

6

D¡d the organization provide support (whethef in the form of grants or the provision of services or facilit¡es) to anyone
than (i) ¡ts supported organizations, (i¡) individuals that are palt of the charitable class benefited by one or more of its
supported organizations, or (iii) other suppofting organ¡zations that also support or benefit one or more of the filing
organization's supported organizat¡ons? If "Yes," prov¡de detail ¡n part VI.

7

Did the organization provide a grant, loan, compensation, or other sim¡lar payment to a substantial contributor (defined in
section 4958(c)(3)(C)), a family member 9f a substantial contributor, or a 35o/o controlled entity with regard to a
substant¡al contr¡butor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ) .
Did the organization make a loan to a d¡squalified person (as deflned in section 4958) not described in line 7?
complete Part I of Schedule L (Form 990 or 990-EZ).

6

7

If"Yes,"
a

Was the organ¡zation controlled di rectly or indirectly at any time during the tax year by one or more d¡squalif¡ed persons as
defined ¡n section 4946 (other tha n foundation managers and organizations described in section 509(a)(1) or (2))? If"Yes,

provide detail in Part VI.

9a

b

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting
organ¡zation had an inlerest? If "Yes," provide detail in Part VL

c

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets
which the suppofting organization also had an interest? If "yes," provide deta¡l in part VI.

b

3a

ff"yes" and ifyou

Did the organization have ultimate control and discretion in deciding whether to make granls Eo the fore¡gn supported
organization? Í "Yes," descr¡be ¡n Paft VI how the organ¡zat¡on had such control and discretion despite being controlled or
supervised by or in connect¡on with its su1ported oraanizations,
D¡d the organization support any foreign êúppofted õrganization that does not have an IRS determina!¡on under sections
501(cX3) and 509(a)(1) or (2)? If "Yes," explain ¡n Part VI what controls the organ¡zation used to ensure that alt support
to the fo.re¡gn qupported organ¡zation was used exclusively for sect¡on 170(c)(2)(B) purposes.

b

1Oa

2

3b

Did thelgrga,n¡zation add, substitute,,or remove any suppofted organizations during the Eax year? ff "Yes," answer (b) and
(c) below (if appl¡cable). Also, provide deta¡l ¡n PFÌt vI, including (i) the names and EIN numbers of the supported.
organ¡zat¡?nF added, substituted, or removed; (i¡) the reasons for each such action; (i¡¡) the authority under the
organization's organiz¡ng document author¡zing such action; and (iv) how the action was accomplished (such as by

9a

No

Was the organizaEion subject to the excess business holdings rules of sect¡on 4943 because of section

certain Type II suppofting organizalions, and all Type
answer line 10b below.

9b
i

9c

4943(f) (regarding

III non-functionally integrated suppoding organizations)? If"Yes,'
lOa

Did the organization have any excess business holdings in the tax year? (Llse Schedule C, Form 4720, to determine
the organ¡zat¡on had excess business holdings),

tob
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 Page2l of33
Schedule A (Form 990 or 99O-EZ) 2OL6

Part

11
a

Mu

Page

5

Organizat¡ons (continued)

Has the organizat¡on accepted a

Yes

No

Yes

No

Yes

No

Yes

No

gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the
qoverning body oF a supported organization?
r, ,) : L r::
:t
A family member of a person described in (a) above?

1la

,

b
c

A 350/o controlled entity of a person described in (a) or (b) above?

I

If

"Yes" to a, b, or c, provide detail in Part

11b

1lc

VL

rt¡

1

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a major¡ty of the organization's directors or trustees at all t¡mes during lhe tax year? If "No," describe ¡n Part
VI how the supported organ¡zation(s) effect¡vely operated, supervised, or controlled the organ¡zation's activ¡t¡es. If the
organ¡zat¡on hìaìd more than one supported organ¡zation, describe how the powers to appoint and/or remove directors or
trustees were allocated among the supported organizations and what cond¡t¡ons or restr¡ct¡ons, if any, appl¡ed to such
powers during the tax Year,

2

Did the organization operate for the benefit of any suppofted organizat¡on other lhan the supported organization(s) that
operated, iupervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit
carried out the purposes of the supported organizat¡on(s) that operated, supervised or controlled the suppofting
organizat¡on.

1

2

IISU
Were a major¡ly of the organization's d¡rectors or trustees during the tax year also a majority ot the directors or trustees of
each of the organization's suppofted organization(s)? If "No," describe ¡n Part VI how control or management of the
supporting organizat¡on was vested ¡n the same persons that controlled or managed the supported organ¡zation(s),

1

1

Sect¡on D.

1

Did the organjzation provide to each of its supported organizations, by the last day of the fifth month of the organization's
tax year, (i) a written notice describing the type and amount oF suppoft provided during the pr¡or tax year, (ii) a copy of
Form 990 that was mosL recently filed as of the date ot notification, and (ii¡) copies of the organization's governing
documents in effect on the date of not¡fication, to the extent not previously provided?

2

Were any of the organization's otf¡cers, directors, or trustees either (i) appointed or elected by thê\Supported organization
(s) or (ii) serving on the governing body of a supported organization? If "No," expla¡n ¡n Part vI how the organization
mainta¡ned a close and cont¡nuous work¡ng relat¡onsh¡p with the supported organizat¡on(s)'

3

By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the
organization's investment policies and in directing the use of the organization's income or assets at all times during the tax
yeafl If "Yes," describe ¡n Part VI the role the organ¡zation's supported organ¡zations played in th¡s regard,

1

2

I

Check the box next to the method that the organizaL¡on used to satisfy the Integral Part Test during the year (see

a n
b tr
c !
2

The organization satisfied the Activities Test. Complete

3

instructions):

line 2 below.

The organ¡zation is the parent of each of its supported organizations. Complete l¡ne 3 below.
The organization supported a governmental entity, Describe in Part

VI how you suppoded a government entity (see instructions)

Aclivities Test. Answer (a) and (b) below,

Yes

substantially all of the organization's activities during the tax year directly further the exempt purposes ol the
supported organization(s) to which the organization was responsive? If "Yes," then ¡n Part VI identify those supported
oÌgdn¡zat¡ons and explain how these act¡v¡ties directly furthered their exempt purposes, how the organ¡zat¡on was
respons¡ve to those supported organizations, and how the organizat¡on determ¡ned that these act¡vities const¡tuted
substant¡ally all of its activit¡es.
b Did the activities described in (a) constitutê activities that, but for the organization's involvement, one or more of the
organization's suppofted organization(s) would have been engaged in? If "Yes," expla¡n ¡n Part VI the reasons for the
organizat¡on's pos¡t¡on that ¡ts suppoÌted organization(s) would have engaged ¡n these act¡vities but for the organizat¡on's
involvement,

a Did

3

Parent of Supported Organizations. Answer

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 ¡n Part vI.

3a

b D¡d the organization exercise a substantial degree of direction over the polic¡es, programs and activit¡es of each of its
supported organizations? If "Yes," describe ¡n Part VL the role played by the organizatìon ¡n th¡s regard,

3b
Schedule A (Form 990 or 99O-EZ) 2016

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 Page 22
Schedule A (Form.990 or 990-EZ) 2016

Part

V

1 n

Type

III

Page

6

Non-Functionally Integrated 5O9(a)(3) Supporting Organizations

Check here if the organization satist¡ed the Integral Part Test as a qualifying trust on Nov. 20, I97O (explain in part VI). See

Section A - Adjusted Net lñcome

I
2
3
4
5
6

of33

Net shot-term ca

(A) Prior Year

(B) Current Year

(optional)

ga rn

1

Recoveries of prior-year distributions
Other gross income (see instructions)

3

2

Add lines 1 through 3

4

Depreciation and depletion

5

Port¡on of operating expenses paid or ¡ncurred for production or collection of gross
income or for management, conservat¡on, or maintenance of property held for
production of ¡ncome
instructions)

6

7 Other
instructions)
8 Adjusted Net Income ubtract lines 5, 6 and 7 from line 4
Section B - Minimum Asset Amount

7

I
(A) Prior Year

(B) Current Year

(optional)

I
a

Aggregate fair market value of all non-exem pt-use assets (see instructions for short
tax
or assets held for rt of
Average m
value of secur¡ties

la

b

Average monthly cash balances

1b

c

Fair market value of other non-exempt-use assets

d Total (add lines la,

e

1

1c

1b, and

1d

Discount claimed for blockage or other factors
lain in detail in Part VI)

2
3
4

Acquisilion indebtedness applicable to
Subtract line 2 from line 1d

5

Net value of non-exempt-use assets (subtract line 4 from line 3)

use assets

Câsh deêmed held for exempt use. Enter 7-7/2o/o of line 3 (for greater amount, see

nstructi

ô .,.tyrutt¡ÈlV.l¡ne'5,
7
I

2
3

5',

4
5
6

Recoveries of prior-year distributions

7

Min¡mum Asset Âmount (add line 7 to line 6)

I

Section C - Distributable Amount
net income for

1

Adj

2
3
4
5
6

Enter 85o/o of li

(from Sèction A, line

Current Year

Column

I
2

1

Minimum assêt amount for prior year (from Section B, line 8, Column A)
Enter greaLer of line 2 or line 3

4

Income tax imposed in pr¡or year

5

Distr¡butable Amount, Subtracb line 5 from line 4, unless subject to emergency

6

temporary reduction (see instructions

n

3

çheck here if the current year is the ofganizabion's first as a non-functionally-integrated Type

';r ' /r ¡n'<,frr rrl-ì^ncll

III supporting organ¡zation

(see

l

Schedule A (Form 990 or 99O-EZ) 2016

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Schedule A (Form 99O ot 990-EZ) 2OL6

Part V Type uI Non-Functional
Sect¡on D - Distributions

Integrated 5O9(a)(3)

I
2

to

id to su

Amounts

of 33

Page 7

ns

an

Current Year
lish

Amounts paid to perform activity that directly fufthers exempt purposes of supported organizations, in
excess of income from

3
4

id to

Admin¡strative

dtoa

Amounts

u

ire

an

izations

assets

set-aside amounts

5

of su

lish

IRS

distribut¡ons

nnual distributions. Add

I

li

Distr¡butions to attentive suppoted organizat¡ons to wh¡ch the organization is responsive (provide
details in Part vI See instructions

nt for 2016 from Seclion

line 6

Line 9 amount

10 L¡ne 8 amount

Section E - Distribution Allocations (see

¡nstruct¡ons)

I

(i)
Excess Distributions

(ií)
Underdistribut¡ons
Pre-2O16

(¡¡i)
D¡stributable
for 2016

Distributable amount for 2016 from Section C, line
6

2

Underdistributions, if any, for years prior to 2016
(reasonable cause requ¡red-- explain ¡n Part VI).
See instructions.
ifa
to 2016:
distri butions
b

2073

d From 2014.
e From 2015.
f Total of lines 3a th
or
ied to underdistr¡butions of
ed to 2016 distributable amount
Carryover from 2011 not applied (see

h

¡

Remainder. Subtract lines

rs

and 3i from 3f

4 Dislributions for 2016 from Section D, line 7:
a

Èo

underdistributions of

b Applied to 2016 d¡str¡butable amount
c Remainder. Subtract lines 4a and 4b f(om 4,
5 Remaining underdistributions for years prior to

2076, if any. Subtract lines 39 and 4a from line 2.
If the amount is greater than zeio, explain in Part VI.

6

See instructions.
Remaining underdistributions for 2016. Sublract
lines ?h and 4b frôm l¡ne 1. If thê âmôunt is Orêâtêr
than
in Part VI. See instructions,

7

Excess distr¡butions carryover
3j and 4c.

8

Breakdown of line 7:

b
c
d
e

to 2OL7, Add

lines

Excess from 2013,
Excess from 2Ol4
Excess from 2015,
Excess from 2016.

Schedule A

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:

990 or

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 Page 24
Schedule A (Form.990 or 990-EZ) 2016

Part VI

of33

I

Information, Provide

II, line 10;

Part II, line
or
rt
; Part IV,
Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6,9a,9b,9c, 11a, 1lb, and 11 c; Part IV, Section B, lines 1 and 2; Palt IV, Section C, line 1;
Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; PaÌt V, Section B, l¡ne le; Part V
Section D, lines 5, 6, and 8; and Paft V, Sect¡on E, lines 2, 5, and 6. Also complete this part tor any additional information, (See
required by Part

¡ñclrr

Facts And Circumstances Test

Retu¡n Reference

Ex pla na

tion

Schedule A (Form 990 or

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efile GRAPHIC Þr¡nt - DO NOT

PROCESS

SCHEDULE D

ORIGINAL DATA - ProductiOn

DLN: 934933L3O2O447
OMB No. L545-0047

Supplemental Financial Statements

(Form 990)

of 33

2016

Þ Complete if the organization answered "Yes," on Form 99o,
Part Iv, line 6,71 8, 9, lO, 11a' 11b, llc, Lld, 11e, llfr l2a, or 1?b.
]
þ Attach to Form 99O.
Department of lhe Treasury
Information about Schedule D (Form 99O) and ¡ts instruct¡ons ís at
lnternal Revenue Serv¡ce
Employer
Name of the organ
,

DAILY CALLER NEWS FOUNDATION

Open to Public
on

I
I

num

l

45-292247L

Part

I

Organizations Maintaining Donor Advised Funds or Other Similar Funds oi Accounts.
90 Part IV line 6

if the o

(a) Donor advised funds

1
2
3
4

ds and other accounts

b

Total number at end of year
Aggregate value ol contributions to (during year)
Aggregate value of grants from (during year)
Aggregate value at end of year
are the
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds:rr'i

5

organization'spropefty,subjecLtotheorganization'sexclusivelegãl

control?

.l

':rr:u"¡'r:l''ir(

tr V." n

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for
charitable-purposes and not fo¡the benefit of the donor or donor advisor, or for any other purpose conferring impermissible
private benefit?

6

r.¡"

!YesEno

Part II
Conservation Easements. Complete if the orqanization answered "Yes" on Forln 990] Part IV, line 7
I
Purpose(s) of conservation easements held by the organization (check all that apply).

n
n
n

Preservation of land for public use (e.g., recreation or
proLection of natural

habitat

educat¡on) !
!

Preservation Of an historically important land area
Preservat¡on of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribut¡on in the form of
easement on the last day of the tax year.

2

a
b
c
d

ToEal number of conservation easements

d at

the End of the Year

2a

Total acreage restricted by conservation easements

2b

Number of conservation easements on a ceftified historic structure included in (a)

2c

,

Number ot conservation easements included ¡n (c) acquired a'lher 8/17/06, and not on a historic
structure listed in the National Register .

2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the

3

tax year

)
Þ

4

Number ofstates where property subject to conservation easement is located

5

Does the organization have a written policy regarding the periodic mon¡torìng, inspection, handling of v¡olations,

holds?

f] y."
E ¡¡o
Staft and volunteer hours devoted to mon¡toring, inspecting, handling of violat¡ons, and enforcing conservation easements during the year
Þ
and enforcement of the conservation easements it

6

Amount ot expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

7

>$

I

Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection 170(h)(4)(BXi)
and section 170(h)(4xB)(ii)? ,

9

In Part XIII, describe how the organ¡zation reports conservation easements in ¡ts revenue and expense statement, and
balance sheet, and include, ¡f applicable, the text of the footnote to the organization's financial statements that describes

n v.-

Ero

the organization's accounting tor conservation easements,

Part

III

la

the organization elected, as permitted under SFAS 116 (ASC 958), not to report in ¡ts revenue statement and balance sheet works of
art, historical treasures, or other similar assets held tor public exhibition, education, or research in furtherance of public service,
provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service/ provide the
following amounts relating to these items:

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line B.

IF

6

(i)

Revenue included on Form 990, Part

(ii)Assets included in Form 990, Patt

2
a
b

VIII, line 1

.

>

$

>$

X

If the organization received or held works of aft, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
Revenue included on Form 990, Part

VIII, l¡ne 1 .

Assets included in Form 990, Part X

For Paperwork Reduction Act Notice, see the Instruct¡ons for Form 990,

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>

$

Þ$
Cat.No.52283D Schedule

D (Form 99O) 2016

12l12l20l7

 Page27 of33
Schedule D (Form 990) 2016

Part III

Orqanizations

Paqe

q Collections of Art, Historical

2

res, or Other Simil ar Assets

Us¡ng the organization's acq uisition, accession, and other records, check any of the
following that are a significant use of its collection

a
bc

¡tems (check all that apply):
n public exhibition

d

¡

Loan or exchange programs

L-l

Scholarly

e

¡

Other,.

¡

Preservation for tuture generations

research

4

Provide a descript¡on of the organizat¡on's collect¡ons and explain how they further the
organization,s exempt purpose in
Paft XIII.

5

During the year, did the organization solicit or receive donations of art, historical treasures
or other similar
assets to be sold to raise funds rather than to be maintained as part oÉ the organization,s
collection?.

Part

IV

n v.s E ¡¡o

Escrow and custodial Arrangements.

Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form
990, part
X, line 21.
Is the organization an agent, lrustee, custodian or other intermedìary for contributions or other
assets not
includ ed on Form 990, Part X?

1a

n Y." !

.

b If "Yes," explain the arrangement in part XIII and comprete the foilowing tabre:
Amount
c Beginning balance.
1c
d Additions dur¡ng the year
1d
e D¡str¡butions dur¡ng the year
1e
f Ending balance
1f
2d D¡d the organizat¡on include an amount on Form 990, Part X, line 21, For escrow or custodial account l¡ability?
fl yes
b If "Yes," explain the arrangement in part XIII. Check here if the explanation has been provided in

¡¡o

.

,

Part

V

Endowment Funds, Com plçte if the

(b)Prior Vear

(d)Three years back

back

Net investfnent earnings, gains, and losses

Other expenditures for fac¡lities
and programs
,

Provide the estimated percentage ofthe currentyearend balance (line 1g, column (a)) held as:
Board desig nated or quasi-endowmend Þ

2
a

b
6

Permanent endowment

Þ

Temporarily restricted endowment Þ
The percentages on lines 2a,26, and 2c should equal 100o/o,
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i) unrelated organ¡zations

3a

(ii)

related organizat¡ons

Co
¡f
Description of propefty

Yes

on
(a)

Cost or other bas¡s

(investment)

3b

.

Paft IV
(b) cost or other

No

3a(¡)
3a(¡í)

,

It "Yes" on 3a(ii), are the related organizations l¡sted as required on Schedule R?
4
Describe in Part XIII thé ¡ntended uses of the organization,s endowment funds,
Part VI Land, Buildings, and Equ¡pment.
b

b

(c)Two years back

Grants cir scholarships

f Administrative expenses .
g End ot year balance

1a

¡¡o

nization answered "Yes" on Form 990, part IV, line 10.

(a)Current vear

1a Bêginnihg 'of year balance
b Contribrl¡tior\s , l

c
d
e

n

Part XUI

rt
(c) Accumulated depreciation

bas¡s (other)

l¡ne 10
(d) Book value

Land

Buildings

c Leasehold lmprovements
d Equipment
e Oth
Total, Add lines

1a

through 1e.lcolumn

must equal Form 990, Part X, column

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:

1,206

247

965

3,778

454

2t724

10(c).)

'

3,689

Schedule D (Form 99O) 2016

1211212017

 Page 28

of33

Schedule D (Form 990) 2016

Part

VII Investments-Other

Secur¡t¡es. Complete if the organization answered "Yes"

Form 990, Paft IV, l¡ne 11b

See Fo

(a)
(1)
(2)

Description of securily or category
(including name ol security)

(b)
Book
val ue

(c) Method oF valuation:
Cost or end-of-year markeL value

Financial derivatives
Closely-held equity interests

(3)Other
(A)
(B)

(c)
(D)
(E)
(F)
(G)

(H)

fotal,

(Column (b) must equal Form

Part

col. (B) line 12,)

Part VIII Investments-Program

Related.

Complete if the organization answered'Yes'on Form 990, Paft IV, line 11c. See Form 990, Part X, line 13

(a)

Descr¡plion ot investment

(b) Book value

(c) Method of valuation
Cost or end
market value

(1)

(2)
(3)
(4)
(s)
(6)
(7)
(8)
(e)
lolal,

(Column (b) must equal Form 990, Part X, col.(B) l¡ne 13.)

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 Page 29 of 33

Part IX

Com

line 1ld. See Form 99

answered 'Yes'

Part

line 15
Book value

FROM THE DAILY CALLER

must

Part

X

Form

Part

line 15

Other Liabilities. Complete if the organizat¡on answered'Yes'on Form 990, part IV, line 11e or 11f
See Form

line 25

(a)

t.

Description of ¡iability

(b)

Book value

(1) Federal income taxes
INTEREST PAYABLE
ACCRUED PAYROLL

3.066

30,404

(3)
(4)

(s)
(b)
(7)
(B)

(e)
Total. (column

must

Form 990t Part X, col,(B) l¡ne 25,)

JJ

70

2' Liabilily for uncertain tax positions, In Part XIII, provlde the text of the footnote to the organization's financial statements thaÈ reports the
orqanization's liabil¡tv tor uncetain tax posit¡ons under FIN 48 lAsc 7401. Check here if the text of the footnote has been provided in Part XIII n
Schedule D (Form 990) 2016

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 Page 30
Schedule D (Form 990) 2016

Part

XI

Page

1

2a

a

Net unrealized gains (losses) on investments

b

Donated services and use of facilities

c

Recoveries of prior year grants

2c

d

Olher (Describe in Part XIII.)

2d

e

Add lines 2a through 2d

Subtract line 2e from line

3

4
a

'

'

2b

2e

I

3

Amounts included on Form 990, Part VIII, line 12, but not on line l:
Investment expenses not included on Form 990, Part VIII, line 7b

4a

Other (Describe in Part XIII.)

4b

b
c
5

Total revenue, Add lines 3 and 4c.

Part

Xu

is must

I Form 99

Pa

rt

line

5

a
b
c
d
e

IV line 12a.

anizat¡on a

I

Donated serv¡ces and use of tacilities

2d

Prior year adjustments

2b

Other losses

3

a
b
c
5

2d

4a

Other (Describe in Part XIII.)

4b

3

Add lines 3 and 4c,

XII, Line 2d: Other expenses

losses

81

2,O58,802

4c

Add lines 4a and 4b
must equal Form

Paft

line 18,

5

2,058,802

Explanation

Return Reference
Part

81

2e

Subtract line 2e from lìne I
Amounts included on Form 990, Part IX, line 25, but not on line 1
Investment expenses not included on Form 990, Paft VIII, line 7b

Total

2,058,883

2c

,

Other (Describe in Part XIII.)
Add lines 2a through 2d

4

r,L42,AA2

Reconciliation of Expenses per Audited Financial Statements W¡th Expenses Per Return.

Total expenses and losses per audited financial statements ' '
Amounts included on line 1 bu! not on Form 990, Part IX, llne 25:

2

7,1-42,442

4c

Add lines 4a and 4b

1

4

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
'Yes'on Form
Com ete if

Total revenue, gains, and other support per audited f¡nancial statements
Amounts included on l¡ne 1 but not on Form 990, Part VIII, line 12:

1

2

of33

and

BOOK DEPRECIATION DIFF. $81

audited F/S
Schedule D (Form 99O) 2O16

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:

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 Page 32 of 33

M

-DO

GRAPHIG

DLN: 934933L3O2O447

Supplemental Informat¡on to Form 990 or 990-EZ

SCHEDULE O

Complete to provide informatíon for responses to specific questíons on
Form 990 or 99O-EZ or to provide any additional ¡nformation,
Þ Attach to Form 990 0r 990-EZ.
> rnformation about schedule o (Form 990 or 99o-EZ) and its instruct¡ons ís at

(Form 990 or 990.E2)
DepaÍtmenl of the Treasury
lnternal Revenue Service

Name of the organization

OMB No. 1545-0047

016
to Public

Inspection

Employer

DAILY CALLER NEWS FOUNDATION

45-292247r

Return Reference
Form 990, Part Vl,
Line 2: Description
of Business or
Family Relationship
of Officers,
Directors, Et
Form 990, Part Vl,
Line I 1 b: Form 990
Review Process
Form 990, Part Vl,

Line 12c:
Explanation of
lVlonitoring and

Explanation
TWO Directors serve as directors to a related entity

OFFICERS OF THE ORGANIZATION DISCUSS AND REVIEW THE TAX RETURNS BEFORE THE ACTUAL FILING OF

TAX RETURNS

ORGANIZATION HAS ADOPTED AN CONFLICT OF INTEREST POLICY AND OFFICERS ARE REQUIRED 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.

Enforcement of
Conflicts
NONE OF THE OFICERS IN TOP MANAGEMENT TAKE ANY COMPENSATION

Form 990, Part Vl,

NONE OF THE OFICERS IN TOP MANAGEMENT TAKE ANY COMPENSATION

Line 15b:
Compensation
Review and

Approval Process
for Officers and Key
Employees
Form 990, Part Vl,
Line 18: Explanation
of Other Means
Forms Available For
Public lnspection

TAX RETURNS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST AND THE SAME ARE AVAILABLE TO PUBLIC
VIA THIRD PARTY WEBSITE.

Form 990, Part Vl,

GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO
THE MANAGEMENT.

Line l9: Other
Organization
Documents Publicly
Available
RECCONCILIATION
OF NET ASSETS

AND,FUI.tD.,.'I

NET ASSETS AND FUND BALANCE REPoRTED oN AUDITED FINANCIAL STATEMENTS coMPARED To THIs TAX
RETURN ARE DIFFERENT,BY $81 DUE TO THE BOOK VS TAX DEPRECIATION CALCULATIONS ALLOWED AS PER
INTERNAL REVENUE CODE (tRS RULES).

BALANlCE
For Paperwork

see the

lnslructlons for Form 990 or 990-EZ.

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Cat. No. 51056K

Schedule O (Form 990 or 990.E2) 2016

t2l12l20t7

 Page
efile GRAPHIC pr¡nt - DO NOT
.

-.SCHEDULE

(Form

R

ORIGINAL DATA - Production:J

PROCESS

DLN: 93493313lJ2o447

--. --'Related Organizations

:

Q90)

an_d

OMB No. 1545-0047

Unrelated Partnerships

2016

¡f '.Complête if the organization answeretl "Yes ;9n Form 99O, paÉ IV, line 33, 34, 35b, g6, or Z7
> Attach to Form 99O.
b Informat¡on about Schedule R (Form 99o) and ¡ts instructions is dt www.¡rs.oovlforrnggo.

Department of thðÌreásury

I of6

Name of the organization

Open to Public

Employer identification number

DAILY CALLER NEW5 FOUNDATÌON

45-292247L

Part

I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line
(a)

-,:Name, address. and EIN (¡f appl¡cable) of d¡sregarded entity

33

(b)

(c)

(d)

(e)

Primäry act¡v¡ty

Legal domicile (state

(f)

Total income

End-of-year assets

Direct controll¡ng
ent¡ty

or fore¡9n country)

Part

II

Identification of Related Tax-Exempt Organizati ons Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more
related tax-exemDt orqanizations durinq the tax vear
(a)

(b)

(c)

(d)

Name, address, and EIN of related organization

(e)

Primary activ¡ty

Legal dom¡cile (state

(f)

(s)

Exempt Code section

Publ¡c charity status

Direct controlling

(¡f sect¡on 501(c)(3))

entity

s12(b)
(13) controlled

or foreign country)

Yes

For Paperwork Reduct¡on Act Notice, see the Instruct¡ons for Form 99O.

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Cat. No. 50135Y

No

Schedule R (Form 99O) 2016

I2lI2l20t7

 Page 2 of 6
Page

Schedule R (Form 990) 2016

part

III

(a)

(b)

(c)

Name, address, and EIN of
related organization

Primary
activ¡ty

Legal

(state
or
fore¡9n

(f)

(e)

(d)
D¡rect

Predom¡nant

@ntrolling
ent¡ty

¡ncome( related,

(h)

(e)

share of
Share of
total income end-of-year
assets

unrelated,
excluded from
tax under
sect¡ons 512s14)

(i)

(¡)

allocations?

Yes

Part

2

Identification of Related Organizations Taxable as a Partnership Complete if the organizat¡on answered "Yes" on Form 990, Part IV, line 34 because it had
one or more related organizat¡ons treated as a partnership during the tax year.
Code V-UBI
amount in
20 of
Schedule K-1
(Form 1065)

(k)
Percentage

managrn9
partner?

Yes

No

owneßhip

No

IV ldentification

of Related Organizations Taxable as a Corporat¡on or Trust Complete if the organ¡zation answered "Yes" on Form 990' Part IV, line 34
because ¡t had one or more related organizations treated as a corporation or trust during the tax year
(a)

(b)

(c)

Name, address, and EIN of
related organ¡zation

Pr¡mary act¡vity

Lega

I

domicile
(state or fore¡9n

(d)

(e)

(f)

(s)

(h)

Direct controlling
entitY

Type of entity
(C corp, S corp,
or trust)

Share of total

Share of end-ofyear

Percentage

rncome

assets

owneßh¡p

(¡)
s12(b)
3) controlled
entity?

country)

(I)THE

DAILY CALLER

NEWS AGENCY

DC

No

1O5O 17TH STREET NW 9OO

WASHINGTON, DC 2003ó

30-o544743

S6hedule R (Form 99O) 2016

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 Page 3
Schedule R (Form 990) 2016

Part

v

Paqe

Note, Complete line 1 if any ent¡ty is l¡sted in Parts II, III, or IV of this schedule.

Yes

No

tb

No

Gift, grant, or capital contribution from related organization(s)

1c

No

Loans or loan guarantees to or for related organization(s)

td

No

1e

No

Dividends lrom related oiganization(s)

1f

No

Sale of assets to related organization(s) .

Lg

No

Purchase of assets from related organ¡zation(s) .

th

No

Loans or loan guarantees by related

organ¡zation(s)

Exchange of assets with related organization(s)

.

.

.

.

,

No

1¡

.

1j

Lease of tacilities, equ¡pment, or other assets to relaled organizat¡on(s) .

k
I

No

1a

G¡ft, grant, or capitaf contribution to related organization(s)

f
g
h
i
j

3

Transactions With Related Organizations Complete ¡f the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

1 During the tax yearf did thaorgranization engage in any of the tollowing transactions w¡th one or more related organ¡zat¡ons listed in Parts II-IV?
a Rece¡pt of (i) inÈerest, (i¡)annuities, (¡i¡) royalt¡es, or(iv) rent from a controlled entity .

b
c
d
e

of6

Yes

or membership or fundra¡sing sol¡c¡tat¡ons for related organization(s)

1k
1l

m

Performance of services or membership or fundraising solic¡tat¡ons by related organization(s)

1m

No

n
o

Sharing of facilit¡es, equlpment, mail¡ng l¡sts, or other assets w¡th related organization(s) .

1n

No

1o

No

Lease of tac¡lities, equ¡pment, or other assets from related organization(s)

Performance

oF serv¡ces

Sharing of paid employees w¡th related organization(s)

.

.

.

p
q

Reimbursement paid to related organization(s) for expenses

1p

Re¡mbursement paid by related organîzation(s) for expenses

1q

r
s
2

Other transfer of cash or property to related organ¡zat¡on(s)

.

Other transfer of cash or property from related organization(s)

No

1r

.

.

No
No

1s

.

No

If the answer to any of the above is "Yes," see the instructions for information on who must complete th¡s line, including covered relationships and transact¡on thresholds.
Data Table

(I)THE

(a)

(b)

(c)

(d)

Name of related organ¡zation

Transaction
WDe (a-s)

Amount ¡nvolved

Method of determining amount involved

DAILY CALLER

)

73r,796

AGREE14ENT

Schedule R (Form 99O) 2()16

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 Page 4 of 6
Page

Schedule R (Form 990) 2016

VI

Unrelated O
izations Taxable as a Partnershi Complete if the organization answered "Yes" on Form 990, Part IV, line 37
the following informat¡on for each entity taxed as a pañnership through wh¡ch the organizat¡on conducted more than five percent of its act¡vities
was not a related organization. See instructions regarding exclusion for certa¡n investment partnerships.
Part

4

(b)

(a)
Name, address, and EIN of entity

Primary

(¡)

(c)

(d)

(e)

(f)

(s)

(h)

Legal

Predom¡nant
lncome
(related,
unrelated,
excluded from
tax under
sect¡ons 512s14)

Are a¡l partneß

share of

sect¡on

tota I
tncome

Share of
end-of-year

D¡sproprtionate
allocations?

domicile

(state or
foreign
country)

s01(c)(3)

total assets or gross revenue) that

Code V-UBI
in box

20
of Schedule

assets

organ¡zat¡ons?

(i)

(k)

General or

Percentage

managrng

owneEh¡p

partner?

K-1

(Form 1065)
Yes

No

Yes

No

Yes

No

Schedule R (Form 990) 2016

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gov/mef/rrdprd/sdi/proxy/printSub

121t212017

 Page 5
Schedule R (Form 990) 2016

Part

VII

Page

of6

5

Supplemental Information
Prov¡de additional information

for

to

Return Reference

on Schedule

R

instructi

Explanation
schedule R (Form 99o) 2016

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