American Conservative Union Foundation: Nonprofit Profile, Financials & Form 990 (EIN 52-1294680)

Revenue by fiscal year
FY2020	$6.1M
FY2021	$4.1M
FY2022	$9.4M
FY2023	$8.2M
FY2024	$9.3M
FY2025	$7.1M

Expenses by fiscal year
FY2020	$5.5M
FY2021	$4.7M
FY2022	$7.8M
FY2023	$9.3M
FY2024	$6.2M
FY2025	$9.8M

Net assets by fiscal year
FY2020	$1.0M
FY2021	$398K
FY2022	$2.0M
FY2023	$858K
FY2024	$2.4M
FY2025	$250K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

68%

19%

13%

Program services 68% · $6.7M Management & general 19% · $1.8M Fundraising 13% · $1.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII

Matt Schlapp

Chairman

$0Pt VII · Sec A

Kimberly Bellissimo

Secretary

$0Pt VII · Sec A

Veronica Birkenstock

Treasurer

$0Pt VII · Sec A

Gordon Chang

Director

$0Pt VII · Sec A

Kt McFarland

Director

$0Pt VII · Sec A

Brooke Miller

Director

$0Pt VII · Sec A

Matt Smith

Secretary

$0Pt VII · Sec A

Charles Herbster

Director

$0Pt VII · Sec A

See American Conservative Union Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates citizens about conservative principles by simplifying complex issues.

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1 program · $6.7M · in their own filed words · FY2024

01

See schedule o

$6.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · FY2025

Judicial Watch INCFY2025$35K

Woodford Foundation for Limited GovernmentFY2025$1K

Total grants receivedfrom 2 funders$36K

Grants paid · 8 grants · $290K · 2021–2021

Americans of FaithGA · FY2021$90,000

Arkansas Baptist College FoundationAR · FY2021$25,000

Show-Me InstituteMO · FY2021$20,000

Pelican Institute for Public PolicyLA · FY2021$10,000

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$7.1M

Ln 12

Gifts and grantsLn 1h$3.7M

Fees for servicesLn 2g$2.4M

Other incomeLn 4–11$1.0M

Money outPt IX

$9.8M

Ln 25

Programscol B$6.7M

Managementcol C$1.8M

Fundraisingcol D$1.3M

Owns and owesPt X

$250K

net assets · Ln 32

Cash and savingsLn 1–2$5.8M

Total assetsLn 16$5.8M

LiabilitiesLn 26$5.6M

PeoplePt VI, VII

9

listed · VII A

PaidVII A0

Voting boardVI 1a8

IndependentVI 1b8

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$3.7M

Fees for servicesLn 2g$2.4M

Investment incomeLn 3$20K

Other incomeLn 4–11$1.0M

Gains on assetsLn 7−$34K

Total revenueLn 12$7.1M

Assets in detailPt X, end of year

CashLn 1$3.3M

SavingsLn 2$2.5M

Cash and savings togetherLn 1–2$5.8M

InvestmentsLn 11–13$0

Land, buildings, equipmentLn 10c$0

Other assetsLn 15$0

Total assetsLn 16$5.8M

LiabilitiesLn 26$5.6M

Net assetsLn 32$250K

OperationsPt I, VI

EmployeesI 50

VolunteersI 631

Fiscal year endsHeaderMarch

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$6.2M	$5.8M
InvestmentsLn 11–13	$3K	$0
Land, buildings, equipmentLn 10c	$0	$0
Total assetsLn 16	$6.4M	$5.8M
LiabilitiesLn 26	$4.0M	$5.6M
Net assetsLn 32	$2.4M	$250K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Pay of current officers, directors and key staffLn 5	$150K	$100K	$36K	$14K
Other salaries and wagesLn 7	$1.6M	$1.2M	$419K	$66K
Management feesLn 11a	$0	$0	$0	$0
Legal feesLn 11b	$726K	$0	$719K	$8K
Accounting feesLn 11c	$34K	$0	$34K	$0
Lobbying feesLn 11d	$0	$0	$0	$0
Other fees for servicesLn 11g	$671K	$430K	$240K	$0
Advertising and promotionLn 12	$1K	$0	$1K	$0
Office expensesLn 13	$55K	$4K	$48K	$3K
Information technologyLn 14	$13K	$0	$13K	$0
OccupancyLn 16	$149K	$0	$149K	$0
TravelLn 17	$236K	$207K	$7K	$22K
Conferences, conventions and meetingsLn 19	$4.7M	$4.6M	$2K	$61K
InterestLn 20	$0	$0	$0	$0
Depreciation, depletion and amortizationLn 22	$0	$0	$0	$0
InsuranceLn 23	$181K	$0	$181K	$0
Other expenses (24a–d)Ln 24	$1.3M	$221K	$0	$1.1M
Total functional expensesLn 25	$9.8M	$6.7M	$1.8M	$1.3M

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$7.1M	$9.8M	−$2.7M	$250K	990 PDF
FY2024	$9.3M	$6.2M	$3.1M	$2.4M	990 PDF
FY2023	$8.2M	$9.3M	−$1.1M	$858K	990 PDF
FY2022	$9.4M	$7.8M	$1.6M	$2.0M	990 PDF
FY2021	$4.1M	$4.7M	−$646K	$398K	990 PDF
FY2020	$6.1M	$5.5M	$628K	$1.0M	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2025 990 (6 parts)

Part I · Summary $7,147,796 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $9,246,515$3,695,533

I-9 Program service revenuePrior year $1,473,365$2,432,573

I-10 Investment incomePrior year $13,571$19,690

I-11 Other revenuePrior year $7,782$1,000,000

I-12 Total revenuePrior year $10,741,233$7,147,796

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefits$1,788,932

I-16a Professional fundraising feesPrior year $123,204$0

I-17 Other expensesPrior year $6,033,854$8,050,712

I-18 Total expensesPrior year $6,157,058$9,839,644

I-19 Revenue less expensesPrior year $4,584,175−$2,691,848

Part VI · Governance 8 of 8 board members independent, no flags

VI-1a Voting members of the governing body8

VI-1b Independent voting members8

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $7,147,796 across 7 lines filed

VIII-1f All other contributions, gifts and grants$3,695,533

VIII-1h Total contributions, gifts and grants$3,695,533

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$2,432,573

VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $53,223$53,223

VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax −$33,533−$33,533

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $1,000,000$1,000,000

VIII-12 Total revenueRelated to mission $2,432,573 · Unrelated business $0 · Excluded from tax $1,019,690$7,147,796

Part IX · Statement of functional expenses $9,839,644 across 17 lines filed

IX-5 Pay of current officers, directors and key staffPrograms $100,000 · Management $36,250 · Fundraising $13,750$150,000

IX-7 Other salaries and wagesPrograms $1,153,971 · Management $418,749 · Fundraising $66,212$1,638,932

IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0

IX-11b Legal feesPrograms $0 · Management $718,708 · Fundraising $7,509$726,217

IX-11c Accounting feesPrograms $0 · Management $33,550 · Fundraising $0$33,550

IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0

IX-11g Other fees for servicesPrograms $430,494 · Management $240,083 · Fundraising $0$670,577

IX-12 Advertising and promotionPrograms $0 · Management $1,311 · Fundraising $0$1,311

IX-13 Office expensesPrograms $4,435 · Management $47,857 · Fundraising $2,513$54,805

IX-14 Information technologyPrograms $0 · Management $13,193 · Fundraising $0$13,193

IX-16 OccupancyPrograms $0 · Management $148,737 · Fundraising $0$148,737

IX-17 TravelPrograms $207,239 · Management $6,750 · Fundraising $22,237$236,226

IX-19 Conferences, conventions and meetingsPrograms $4,592,245 · Management $1,939 · Fundraising $60,622$4,654,806

IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0

IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0

IX-23 InsurancePrograms $0 · Management $180,819 · Fundraising $0$180,819

IX-24 Other expenses (24a–d)Programs $220,874 · Management $0 · Fundraising $1,109,597$1,330,471

IX-25 Total functional expensesPrograms $6,709,258 · Management $1,847,946 · Fundraising $1,282,440$9,839,644

Part X · Balance sheet $5,803,904 assets, 15 lines filed

X-1 Cash, non-interest-bearingStart of year $6,168,850$3,310,461

X-2 Savings and temporary cash investmentsStart of year $50,023$2,493,443

X-3 Pledges and grants receivableStart of year $117,802$0

X-4 Accounts receivableStart of year $0$0

X-9 Prepaid expenses and deferred chargesStart of year $0$0

X-10c Land, buildings and equipment, netStart of year $0$0

X-11 Publicly traded securitiesStart of year $2,670$0

X-15 Other assetsStart of year $32,024$0

X-16 Total assetsStart of year $6,371,369$5,803,904

X-17 Accounts payable and accrued expensesStart of year $874,767$1,127,724

X-25 Other liabilitiesStart of year $3,142,388$4,426,482

X-26 Total liabilitiesStart of year $4,017,155$5,554,206

X-27 Net assets without donor restrictionsStart of year −$402,362$249,698

X-32 Total net assets or fund balancesStart of year $2,354,214$249,698

X-33 Total liabilities and net assetsStart of year $6,371,369$5,803,904

Part XI · Reconciliation of net assets $249,698 net assets at year end

XI-1 Total revenue$7,147,796

XI-2 Total expenses$9,839,644

XI-3 Revenue less expenses−$2,691,848

XI-4 Net assets at start of year$2,354,214

XI-5 Net unrealized gains (losses) on investments$0

XI-8 Prior period adjustments$587,332

XI-10 Net assets at end of year$249,698

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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American Conservative Union Foundation

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Conservative Union Foundation

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV