| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 2 New program services | The organization established Protect Our Kids Ohio LLC to engage in lobbying in Ohio. See Form 990, Part III, Line 4b. |
| Form 990, Part III, Line 3 Significant changes in program services | American Principles Project did not have any activity related to the National Pulse program post June 2023 when they officially ceased conducting this program activity. |
| Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body | The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. A committee of the board reviews the President's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | Compensation for the President and the Treasurer and President Emeritus is determined and reviewed by the independent members of the board of directors along with the compensation committee. The process includes a review of comparable compensation data from similar organizations and this process is documented in the board minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | See narrative for Form 990, Part VI, Line 15a |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization makes these documents available in accordance with applicable law. |
| Form 990, Part IX, Line 11g Other Fees | Contract services - Total Expense: 510618, Program Service Expense: 207961, Management and General Expenses: 201657, Fundraising Expenses: 101000; Polling - Total Expense: 241868, Program Service Expense: 220248, Management and General Expenses: 21620, Fundraising Expenses: ; Research - Total Expense: 152411, Program Service Expense: 152411, Management and General Expenses: , Fundraising Expenses: ; Press relations - Total Expense: 144000, Program Service Expense: , Management and General Expenses: 144000, Fundraising Expenses: ; Donor development services - Total Expense: 40104, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 40104; |
| Form 990, Part IX, Line 5 | American Principles Project Foundation (APPF), a related organization, reimburses American Principles Project (APP) for a portion of each employee's compensation based on hours spent working on APPF matters under a cost sharing agreement. Form 990, Part VII includes the entire amount of compensation for services provided to both entities as reported on the individuals Form W-2, whereas the amount reported in Form 990, Part IX, Line 5 includes only the portion related to time spent on APP matters. The portion of the salary reimbursed by APPF is reported on the APPF Form 990, Part IX, Line 5. |
| Software ID: | 23017437 |
| Software Version: | 2023v6.0 |