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Nonprofiteer
← HSLDA ACTION

Form 990 for tax year 2023

Filed by HSLDA ACTION.

Totals

Total revenue
$2,281,581
Total expenses
$3,297,490
Contributions and grants received
$158,717
Grants paid
$0
Program service revenue
$1,379,146
Investment income
$65,910
Other revenue
$677,808
Total assets, end of year
$8,768,850
Total liabilities, end of year
$2,031,797
Net assets or fund balances, end of year
$6,737,053
Program services expenses (Part IX)
$3,011,597
Management and general expenses
$128,932
Fundraising expenses
$156,961
Program service expenses (Part III)
$3,011,597

Program services were 91.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $11,655

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $92,910

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $54,152

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Conference & Seminars

    total $167,551 · related or exempt $167,551 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Education Support

    total $1,211,595 · related or exempt $1,211,595 · unrelated business $0 · excluded $0

  • 2c · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2d · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2e · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $65,910 · related or exempt $0 · unrelated business $0 · excluded $65,910

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $8,806 · related or exempt $0 · unrelated business $0 · excluded $8,806

  • 6a · Gross rents

    real property $664,692 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $664,692 · personal property $0

  • 6d · Net rental income or loss

    total $664,692 · related or exempt $0 · unrelated business $0 · excluded $664,692

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $7,129

  • 10b · Cost of goods sold

    $2,819

  • 10c · Net income from sales of inventory

    total $4,310 · related or exempt $0 · unrelated business $0 · excluded $4,310

  • 11a · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11b · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11c · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $148,379 · program services $136,951 · management and general $4,289 · fundraising $7,138

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $1,699,798 · program services $1,568,899 · management and general $49,130 · fundraising $81,769

  • 8 · Pension plan contributions

    total $67,439 · program services $62,246 · management and general $1,949 · fundraising $3,244

  • 9 · Other employee benefits

    total $269,041 · program services $248,323 · management and general $7,776 · fundraising $12,942

  • 10 · Payroll taxes

    total $137,161 · program services $126,599 · management and general $3,964 · fundraising $6,598

  • 11a · Fees: management

    total $14,691 · program services $13,559 · management and general $425 · fundraising $707

  • 11b · Fees: legal

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $7,112 · program services $6,564 · management and general $206 · fundraising $342

  • 11d · Fees: lobbying

    total $2,805 · program services $2,589 · management and general $81 · fundraising $135

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $17,742 · program services $16,376 · management and general $513 · fundraising $853

  • 12 · Advertising and promotion

    total $34,820 · program services $32,139 · management and general $1,006 · fundraising $1,675

  • 13 · Office expenses

    total $28,084 · program services $25,921 · management and general $812 · fundraising $1,351

  • 14 · Information technology

    total $87,625 · program services $80,877 · management and general $2,533 · fundraising $4,215

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $218,639 · program services $201,802 · management and general $6,319 · fundraising $10,518

  • 17 · Travel

    total $64,007 · program services $59,078 · management and general $1,850 · fundraising $3,079

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $128,238 · program services $118,362 · management and general $3,707 · fundraising $6,169

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $255,166 · program services $235,516 · management and general $7,375 · fundraising $12,275

  • 23 · Insurance

    total $36,511 · program services $33,699 · management and general $1,055 · fundraising $1,757

  • 24a · Other expenses: Credit Card & Bank Fees

    total $38,284 · program services $35,336 · management and general $1,107 · fundraising $1,841

  • 24b · Other expenses: Member Acquisition

    total $34,624 · program services $0 · management and general $34,624 · fundraising $0

  • 24c · Other expenses: Phone & Cell Service

    total $3,045 · program services $2,811 · management and general $88 · fundraising $146

  • 24d · Other expenses: Education & Training

    total $3,190 · program services $2,944 · management and general $92 · fundraising $153

  • 24e · All other expenses

    total $1,089 · program services $1,006 · management and general $31 · fundraising $54

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $358,703 · end of year $248,116

  • 2 · Savings and temporary cash investments

    beginning of year $2,405,518 · end of year $2,048,956

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $19,911 · end of year $59,077

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $33,650 · end of year $76,490

  • 10a · Land, buildings and equipment: cost or other basis

    $9,226,386

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,100,032

  • 10c · Land, buildings and equipment, net

    beginning of year $5,287,364 · end of year $5,126,354

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $132,872 · end of year $170,060

  • 15 · Other assets

    beginning of year $1,126,466 · end of year $1,039,797

  • 17 · Accounts payable and accrued expenses

    beginning of year $588,095 · end of year $336,533

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $61,948 · end of year $683,349

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,098,506 · end of year $1,011,915

  • 27 · Net assets without donor restrictions

    beginning of year $7,615,935 · end of year $6,737,053

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

HSLDA Action is an educational and lobbying organization established to promote homeschooling.

  • Educational and Instructional Services: HSLDA Actions Generation Joshua offers a civics program to educate young people in the original intent of our founding fathers with an emphasis on patriotism and Americas Godly heritage to instill in them a desire to be good stewards of this great country. HSLDA On-Line Academy offers over 40 distance learning courses to encourage families to homeschool through high school.

    Expenses $2,148,418 · Revenue $1,379,146

  • Federal Relations: Our federal relations team serves as a "watchdog" on federal bills and lobbies for pro-homeschool and parental rights bills. In addition we work to defeat or modify those legislative bills that threaten home education or discriminate against homeschool families.

    Expenses $463,732

  • Auxiliary Enterprises: HSLDA Action serves as the landlord for the Founders Hall building on the campus of Patrick Henry College.

    Expenses $382,882

  • Other program activities.

    Expenses $16,565

As filed on the 2023 return.

Listed in Part VII

  • James R Mason

    President Director

    Total calculated
    $334,370
    From this org
    $0
    From related orgs
    $293,557
    Other
    $40,813
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $280,527 related
    Bonus
    $0 + $7,219 related
    Other
    $0 + $5,811 related
    Deferred
    $0 + $22,560 related
    Nontaxable benefits
    $0 + $18,253 related
    Filer's total
    $0 + $334,370 related
  • Michael Farris

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Aaron Fessler

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Joseph Bailey

    Secretary

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Abraham Hamilton III

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Heidi St John

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rodger Sayre

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • J Michael Smith

    President Emeritus Director

    Total calculated
    $80,341
    From this org
    $0
    From related orgs
    $64,262
    Other
    $16,079
    Hours/week
    1 + 9 related
  • Charles Hurst

    Vice President of Administration

    Total calculated
    $235,461
    From this org
    $0
    From related orgs
    $204,068
    Other
    $31,393
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $198,959 related
    Bonus
    $0 + $5,109 related
    Other
    $0
    Deferred
    $0 + $16,728 related
    Nontaxable benefits
    $0 + $14,665 related
    Filer's total
    $0 + $235,461 related
  • Steven Oberlander

    Vice President of Finance and Technology

    Total calculated
    $238,959
    From this org
    $0
    From related orgs
    $203,901
    Other
    $35,058
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $198,778 related
    Bonus
    $0 + $5,123 related
    Other
    $0
    Deferred
    $0 + $16,805 related
    Nontaxable benefits
    $0 + $18,253 related
    Filer's total
    $0 + $238,959 related
  • Suzanne Stephens

    Vice President of Communications and Marketing

    Total calculated
    $218,536
    From this org
    $0
    From related orgs
    $197,237
    Other
    $21,299
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $192,249 related
    Bonus
    $0 + $4,988 related
    Other
    $0
    Deferred
    $0 + $14,923 related
    Nontaxable benefits
    $0 + $6,376 related
    Filer's total
    $0 + $218,536 related
  • Peter Kamakawiwoole

    Director of Litigation

    Total calculated
    $183,460
    From this org
    $0
    From related orgs
    $153,155
    Other
    $30,305
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $149,322 related
    Bonus
    $0 + $3,833 related
    Other
    $0
    Deferred
    $0 + $12,052 related
    Nontaxable benefits
    $0 + $18,253 related
    Filer's total
    $0 + $183,460 related
  • Scott Woodruff

    Director of Legal and Legislative Advocacy

    Total calculated
    $229,052
    From this org
    $0
    From related orgs
    $198,561
    Other
    $30,491
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $193,639 related
    Bonus
    $0 + $4,922 related
    Other
    $0
    Deferred
    $0 + $15,826 related
    Nontaxable benefits
    $0 + $14,665 related
    Filer's total
    $0 + $229,052 related
  • Kevin Boden

    Director of Global Outreach

    Total calculated
    $177,922
    From this org
    $0
    From related orgs
    $159,669
    Other
    $18,253
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $155,616 related
    Bonus
    $0 + $4,053 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $18,253 related
    Filer's total
    $0 + $177,922 related
  • Darren Jones

    Senior Counsel and Director of Group Services

    Total calculated
    $187,055
    From this org
    $0
    From related orgs
    $156,433
    Other
    $30,622
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $152,495 related
    Bonus
    $0 + $3,938 related
    Other
    $0
    Deferred
    $0 + $12,369 related
    Nontaxable benefits
    $0 + $18,253 related
    Filer's total
    $0 + $187,055 related
  • Thomas Schmidt

    Senior Counsel

    Total calculated
    $184,097
    From this org
    $0
    From related orgs
    $153,644
    Other
    $30,453
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $149,759 related
    Bonus
    $0 + $3,885 related
    Other
    $0
    Deferred
    $0 + $12,560 related
    Nontaxable benefits
    $0 + $17,893 related
    Filer's total
    $0 + $184,097 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
17 January 2025
IRS schema version
2023v6.0
Source object
202500179349300020

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