TY 2024 Form 990EZ

Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization
FRONTLINE POLICY ACTION INC

Number and street (or P. O. box, if mail is not delivered to street address)15 PERRY STREET 373
Room/suite

City or town, state or province, country, and ZIP or foreign postal code NEWNAN, GA30263

D Employer identification number

86-3969505

E Telephone number

(330) 510-0553

F Group Exemption
Number bullet

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? The mission of Frontline Policy Action, Inc. is to fulfill the biblical mandate to love God and love our neighbor by electing statesmen, boldly engaging the culture, and advocating for God-honoring public policy.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Frontline Policy Action exists to glorify God in the public square by advancing a bold, biblical standard for public policy, elections, and cultural engagement.In fiscal year ending 6/30/25, FPA fulfilled this mission through the following activities:- Advancing pro-family and faith based legislation and policy initiatives at the state level that protected life, religious liberty, parental rights, and educational freedom;- Endorsed and supported candidates for public office who champion biblical values, engaged in targeted outreach and mobilization efforts in key districts across Georgia;- Communicated with voters and constituents through direct mail, digital campaigns, and live events to deliver truthful information about policy issues and public officials;- Equipped and encouraged civic participation aligned with Christian conservative values. (Grants $ ) If this amount includes foreign grants, check here ...			28a	82,599
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	82,599

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)
JENNIFER OSTENSON Secretary	1.00	0
REBECCA CARTWRIGHT Director	1.00	0
ROBERT BAGGETT Director	1.00	0
WILLIAM BONNER Director	1.00	0
DAVID MUZIO President/Treas	10.00	15,144

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NONE

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Return Reference	Explanation
Part I-A, Line 1 - Direct and Indirect Political Campaign Activities	During the 2024/2025 year, Frontline Policy Action engaged in lobbying the State Legislature, made endorsements in elections across the state, educated voters on where certain candidates stood on key issues, created and distributed resources, spoke at events, utilized social media, reached constituents with mass emails, and engaged directly with supporters.

Return Reference	Explanation
Other Expenses.1001	Advertising and Promotion $15137
Other Expenses.1002	Office Expenses $2193
Other Expenses.1005	Travel $3620
Other Expenses.1012	Insurance $734
Other Expenses.1	Contractor $2600
Other Expenses.2	Bank and processing fees $2217
Other Expenses.3	Dues & subscriptions $1025
Other Expenses.4	Meals $609
Other Expenses.6	Miscellaneous $278
Other Assets.1	Due from Affiliate - Beginning $89856 Due from Affiliate - Ending $98778

Return Reference

Explanation

Other Expenses.1001

Advertising and Promotion $15137

Other Expenses.1002

Office Expenses $2193

Other Expenses.1005

Travel $3620

Other Expenses.1012

Insurance $734

Other Expenses.1

Contractor $2600

Other Expenses.2

Bank and processing fees $2217

Other Expenses.3

Dues & subscriptions $1025

Other Expenses.4

Meals $609

Other Expenses.6

Miscellaneous $278

Other Assets.1

Due from Affiliate - Beginning $89856 Due from Affiliate - Ending $98778

1	Contributions, gifts, grants, and similar amounts received ....................	1	141,430
2	Program service revenue including government fees and contracts ................	2
3	Membership dues and assessments .............................	3
4	Investment income ....................................	4
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	141,430

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12	78,249
13	Professional fees and other payments to independent contractors ............	13	4,980
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15	291
16	Other expenses (describe in Schedule O) ...................	16	28,413
17	Total expenses. Add lines 10 through 16 .................	17	111,933

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	29,497
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	105,023
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	134,520

Sign Here

	Signature of officer	Date

	Type or print name and title

Software ID:	24020490
Software Version:	2024v5.2

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures