Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 3,036,565 | 3,564,246 | 3,837,655 | 4,155,413 | 5,144,857 | 19,738,736 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 3,036,565 | 3,564,246 | 3,837,655 | 4,155,413 | 5,144,857 | 19,738,736 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 8,218,589 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 11,520,147 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,036,565 | 3,564,246 | 3,837,655 | 4,155,413 | 5,144,857 | 19,738,736 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 3,943 | 8,214 | 21,809 | 47,671 | 81,426 | 163,063 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 23 | 3,705 | 245 | 3,973 | ||
| 11 | Total support. Add lines 7 through 10 | 19,905,772 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS - 2019 AMOUNT: $ 23. 2022 AMOUNT: $ 3,705. 2023 AMOUNT: $ 245. |
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| Software Version: |
| Return Reference | Explanation |
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| PART I - LINE 1 | THE FOREIGN POLICY ASSOCIATION IS DEDICATED TO INSPIRING THE AMERICAN PUBLIC TO LEARN MORE ABOUT THE WORLD. THROUGH ITS BALANCED, NONPARTISAN PROGRAMS, EDUCATIONAL PUBLICATIONS AND OTHER MATERIALS THE FOREIGN POLICY ASSOCIATION ENCOURAGES CITIZENS TO PARTICIPATE IN THE FOREIGN POLICY PROCESS. THE ASSOCIATION'S PROGRAMS ARE DESIGNED TO PROMOTE THE ASSOCIATION'S MISSION OF DEVELOPING AWARENESS, UNDERSTANDING OF, AND PROVIDING INFORMED OPINIONS ON GLOBAL ISSUES AND UNITED STATES FOREIGN POLICY AMONG EDUCATORS, STUDENTS AND THE GENERAL PUBLIC ACROSS THE UNITED STATES. THE ASSOCIATION CONTINUED TO PROMOTE AND DEVELOP ITS FLAGSHIP GREAT DECISIONS PROGRAMS THROUGHOUT THE YEAR. THIS WAS ACCOMPLISHED BY THE PUBLICATION OF ITS GREAT DECISIONS PUBLICATION, THE PRODUCTION OF RELATED MATERIALS AND THE MASTERCLASS GREAT DECISIONS DVD, WHICH ARE USED BY DISCUSSION GROUPS, TEACHERS, STUDENTS, OTHER EDUCATORS AND THE GENERAL PUBLIC ACROSS THE UNITED STATES. THE ASSOCIATION CONTINUED THE ONGOING GROWTH AND DEVELOPMENT OF ITS GREAT DECISIONS IN THE CLASSROOM PROGRAMS. THIS PROGRAMMING EXPOSES EDUCATORS TO EXPERTS IN INTERNATIONAL AFFAIRS ISSUES AND EDUCATION AND FURTHERS THE DEVELOPMENT OF STUDENT AND EDUCATOR POROGRAMMING IN GLOBAL AFFAIRS AND FOREIGN RELATIONS. THE ASSOCIATION CONTINUES TO DEVELOP MATERIALS WHICH ARE ACCESSIBLE TO STUDENTS AND EDUCATORS, ITS GREAT DECISIONS IN THE HIGHSCHOOL MATERIALS ARE DEVELOPED TO PROVIDE CURRENT AND ACCESSIBLE INFORMATION ON CURRENT AFFAIRS AND GLOBAL EVENTS TO HIGHSCHOOL STUDENTS NATIONWIDE. THE ASSOCIATION CONTINUES TO PROVIDE AN ABUNDANCE OF RESOURCES ON ITS WEBSITE AND THROUGH ITS MATERIALS FOR EDUCATORS, STUDENTS AND THE PUBLIC AT LARGE. THE ASSOCIATION HAS MAINTAINED THE HIGH LEVEL OF QUALITY OF ITS MEETINGS, LECTURES AND SEMINARS WHERE IT PROVIDES A PLATFORM FOR PRESENTATIONS BY EXPERTS AND HIGH-PROFILE SPEAKERS IN THE FIELD OF GLOBAL AFFAIRS AND FOREIGN POLICY ISSUES. THE ASSOCIATION STRIVES TO ENSURE THAT ITS MEETINGS, CONFERENCES, LECTURES AND SEMINARS REACH THE WIDEST POSSIBLE AUDIENCE AND THEY ARE AVAILABLE ON THE ASSOCIATION'S WEBSITE AND ARE REGULARLY COMPILED IN THE ASSOCIATION'S EDUCATIONAL PUBLICATIONS. THROUGH ITS ANNUAL MEETINGS, CONFERENCES, LECTURES AND SEMINARS THE ASSOCIATION PROVIDES THE GENERAL PUBLIC WITH ACCESS TO DISCUSSION AND DEBATE ON THE MOST CRITICAL ISSUES FACING THE UNITED STATES TODAY AT THE HIGHEST LEVEL. |
| PART III - LINE 1 | THE MISSION OF THE FOREIGN POLICY ASSOCIATION TODAY, AS IT HAS BEEN FOR OVER 100 YEARS, IS TO SERVE AS A CATALYST FOR DEVELOPING AWARENESS, UNDERSTANDING, AND INFORMED OPINION ON UNITED STATES FOREIGN POLICY AND GLOBAL ISSUES. THROUGH ITS BALANCED, NONPARTISAN PROGRAMS AND PUBLICATIONS, THE FOREIGN POLICY ASSOCIATION ENCOURAGES CITIZENS TO PARTICIPATE IN THE FOREIGN POLICY PROCESS. |
| PART III - LINE 4A | COMMUNITY AND EDUCATIONAL PROGRAMMING: THE FOREIGN POLICY ASSOCIATION PROVIDED ASSISTANCE, DIRECTION AND COUNSEL TO ADULT GROUPS, SCHOOLS, TEACHERS AND OTHER EDUCATORS ACROSS THE UNITED STATES IN THE CONTENT, FORMAT AND USE OF THE ASSOCIATION'S EDUCATIONAL MATERIALS. THE ASSOCIATION PROVIDED PROGRAM AND EDUCATOR GUIDES IN RELATION TO THE USE OF ITS GREAT DECISIONS AND OTHER EDUCATIONAL MATERIALS IN CLASSROOM AND DISCUSSION GROUP SETTINGS NATIONWIDE. THE ASSOCIATION CONTINUED TO DEVELOP RESOURCES FOR EDUCATORS, STUDENTS AND THE GENERAL PUBLIC THROUGHOUT THE YEAR. THE ASSOCIATION PRODUCED THE GREAT DECISIONS HIGH SCHOOL EDITION WHICH IS USED BY STUDENTS AND EDUCATORS NATIONWIDE AND PROVIDES FURTHER ASSISTANCE IN THE UNDERSTANDING OF GLOBAL AFFAIRS AND THE FOREIGN POLICY PROCESS. THE ASSOCIATION CONTINUED THE PRODUCTION OF ITS GREAT DECISIONS DVD SERIES WHICH IS ALSO USED BY EDUCATORS, STUDENTS AND PROGRAM PARTICIPANTS ACROSS THE UNITED STATES IN BOTH SCHOOL AND DISCUSSION GROUP SETTINGS. THE ASSOCIATION CONTINUED TO ORGANIZE ITS GREAT DECISIONS TEACHER TRAINING INSTITUTE, WHICH EXPOSES TEACHERS TO EXPERTS IN GLOBAL AFFAIRS ISSUES AND EDUCATION. THE ASSOCIATION CONTINUED TO ACTIVELY ENGAGE WITH SIMILAR ORGANIZATIONS NATIONWIDE TO FURTHER PROMOTE AND EXPAND THE USE OF ITS EDUCATIONAL MATERIALS AND PROGRAMMING. THE ASSOCIATION'S WEBSITE IS AN IMPORTANT TOOL IN INFORMING THE AMERICAN PUBLIC ABOUT THE MISSION OF THE FOREIGN POLICY ASSOCIATION AND ALLOWS FOR ACCESS TO THE ASSOCIATION'S WIDE RANGE OF PROGRAMMING, EVENTS AND ONLINE RESOURCES. |
| PART III - LINE 4B | EDUCATIONAL PUBLICATIONS: THE FOREIGN POLICY ASSOCIATION PRODUCED THE GREAT DECISIONS BRIEFING BOOK, TEACHERS GUIDE AND RELATED MATERIALS WHICH FOCUS ON SOME OF THE MOST IMPORTANT CURRENT GLOBAL AFFAIRS AND FOREIGN POLICY ISSUES. THE ASSOCIATION'S PUBLICATIONS AND RELATED MATERIALS ARE USED BY STUDENTS, TEACHERS AND OTHER EDUCATORS, AND THE GENERAL PUBLIC IN CLASSROOMS AND DISCUSSION GROUP SETTINGS ACROSS THE UNITED STATES. THIS PROGRAMMING RESULTS IN DEVELOPING AWARENESS AND UNDERSTANDING OF THE FOREIGN POLICY PROCESS AND GLOBAL AFFAIRS ISSUES. THE ASSOCIATION HAS ALSO CONTINUED TO PRODUCE SIMILAR CONTENT AND PUBLICATIONS WHICH FOCUS ON GLOBAL ISSUES AND FOREIGN POLICY MATTERS. THE ASSOCIATION'S GREAT DECISIONS BRIEFING BOOK, GREAT DECISIONS SPECIAL EDITIONS, RELATED MATERIALS AND OTHER PUBLICATIONS FORM THE BASIS FOR PORTIONS OF MANY OF THE ASSOCIATION'S ANNUAL EDUCATIONAL PROGRAMMING AND OUTREACH. |
| PART III - LINE 4C | MEETINGS, CONFERENCES AND EVENTS: OVER THE COURSE OF THE YEAR THE FOREIGN POLICY ASSOCIATION ORGANIZED NUMEROUS MEETINGS, CONFERENCES, LECTURES AND SEMINARS WHICH FEATURED PROMINENT OFFICIALS, EXPERTS AND AUTHORITIES ON WORLD AFFAIRS AND FOREIGN POLICY TOPICS AND ISSUES. THIS PROGRAMMING PROVIDED AN EDUCATIONAL VENUE FOR THE GENERAL PUBLIC THROUGHOUT THE YEAR. THE ASSOCIATION HAS HELD IN EXCESS OF FORTY EVENTS THROUGHOUT THE YEAR WITH OVER 10,000 PARTICIPANTS. THE CONTENT OF THE ASSOCIATION'S MEETINGS, LECTURES, CONFERENCES AND SEMINARS FORM CONTENT FOR THE ASSOCIATION'S WEBSITE, EDUCATIONAL PUBLICATIONS AND MATERIALS, AND GENERAL FOREIGN AFFAIRS RELATED PROGRAMMING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S FORM 990 IS PROVIDED TO ITS GOVERNING BODY ELECTRONICALLY. GOVERNING BODY MEMBERS ARE EMAILED A LINK TO A PASSWORD PROTECTED WEBSITE ON WHICH THE FORM 990 CAN BE VIEWED. THE EMAIL INDICATES THAT THE FORM 990 CAN BE VIEWED ON THE WEBSITE. THE ASSOCIATION'S FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE ASSOCIATION'S BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES OF THE ASSOCIATION. ALL CONFLICTS OR POSSIBLE CONFLICTS ARE DISCLOSED IN WRITING TO THE ASSOCIATION'S CHAIR OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DECIDES IF A CONFLICT EXISTS AND, IF SO, THE BOARD VOTES TO AUTHORIZE OR REJECT THE TRANSACTION IN QUESTION. THE INTERESTED MEMBER SHALL ABSTAIN FROM VOTING ON THE MATTER AND SHALL NOT INFLUENCE THE DECISION OF THE BOARD. AT THE STAFF LEVEL, ALL CONFLICTS OR POSSIBLE CONFLICTS OF INTEREST ARE DISCLOSED TO THE CHAIR OF THE BOARD OF DIRECTORS AND RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ASSOCIATION'S PROCESS TO ENSURE THAT EXECUTIVE COMPENSATION IS REASONABLE GIVEN THE MARKET IN WHICH IT OPERATES IS BOTH RIGOROUS AND THOROUGH. THE ASSOCIATION HAS A COMPENSATION COMMITTEE WHICH IS COMPRISED OF MEMBERS OF THE GOVERNING BODY WHO HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION. THE COMPENSATION COMMITTEE REVIEWS AND DETERMINES COMPENSATION FOR THE CEO AND OTHER HIGHLY COMPENSATED OFFICERS AND EMPLOYEES OF THE ASSOCIATION. THE COMMITTEE RELIES ON COMPARABLE DATA FOR SIMILAR FUNCTIONS. THE COMMITTEE'S DELIBERATIONS AND DECISIONS ARE DOCUMENTED. THIS PROCESS WAS LAST CONDUCTED IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFILCT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
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