Americans for Prosperity Foundation

Nonprofit profile at a glance

EIN
521527294
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Arlington, VA, USA
Phone
7032243200
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$4,378,810
Expenses
$6,943,194
Assets
$17,165,328
Liabilities
$763,499

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • EMILY SEIDEL (CEO/President/Chair)

Highest reported compensation

  • EMILY SEIDEL (CEO/President/Chair): $1,448,401 total reported compensation
  • WESTON EDWARDS (SECRETARY): $1,200,461 total reported compensation
  • HENRICH HEUER (TREASURER): $611,766 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Americans for prosperity foundation exists to educate americans on solutions that expand freedom and opportunity, with a focus on addressing unsustainable government spending and debt, reforming the health care, immigration, and criminal justice systems, protecting civil liberties, and building an economy where everyone has an opportunity to find success.

What it reported doing in 2024

Educate americans on solutions that expand freedom and opportunity, with a focus on addressing unsustainable government spending and debt, reforming the health care, immigration, and criminal justice systems, protecting civil liberties, and building an economy where everyone has an opportunity to find success.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 84
  • Accountability: 61
  • Sustainability: 30
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: $8,751.49 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 33.3%; rating input score 33; 7th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -58.6%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 36.8%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.6% of spending went to programs
  • Governance: 1 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.4M in reported program spending
  • Leadership: top reported pay $1.4M · 14 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $652K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.