2025-03-07T12:32:55-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 200 EAST WASHINGTON STREET APPLETON WI 549115481 990 2023-07-01 203968122 AMERICAN OPINION FOUNDATION INC AMER 9207493793 750 N HICKORY FARM LN APPLETON WI 54914 JAMES PESTA EXECUTIVE DIRECTOR 9207493793 2025-03-03 1 1 MICHAEL VANDENHOGEN P00499282 9207318111 2025-03-03 2023 2025-03-06 01:10:19Z FREEDOM PROJECT JAMES PESTA 750 N HICKORY FARM LN APPLETON WI 54914 4627337 0 X WWW.AMERICANOPINIONFOUNDATION.ORG X 2005 MA PROVIDE EDUCATIONAL MATERIALS TO THE PUBLIC REGARDING AMERICANISM CURRICULUM. K-12 ONLINE SCHOOL. 10 3 21 10 0 0 1578597 1866065 2825022 2587283 112884 151379 48900 20749 4565403 4625476 100 400 0 0 1406149 1478598 551251 555562 580204 2238762 2024175 4196262 4058735 369141 566741 4959440 5640665 401427 411331 4558013 5229334 TO EMPOWER AMERICANS TO UNDERSTAND, ENJOY AND PRESERVE THE FREEDOM AND MORAL RESPONSIBILITY EMBODIED IN AMERICA'S FOUNDING PRINCIPLES. 0 0 3076530 400 2588052 ONLINE COURSES - DEVELOPED AND MAINTAINED K-12 ONLINE EDUCATIONAL COURSES. 1203 MERCHANDISE SALES - SOLD EDUCATIONAL DVDS AND PAMPHLETS. 3076530 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 82 0 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 3 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 0 0 0 WI MA X CARY RABIDEAU 9207493793 750 N HICKORY FARM LANE APPLETON WI 54914 JOHN MCMANUS BOARD MEMBER (THROUGH 3/4/24) 1.00 5.00 X 0 0 0 ARTHUR THOMPSON BOARD MEMBER 1.00 32.00 X 0 0 0 GARY BENOIT VICE PRESIDENT 1.00 40.00 X X 0 70000 0 PAUL F GALVIN BOARD MEMBER 1.00 X 0 0 0 ANDREW DLINN BOARD MEMBER 1.00 X 0 0 0 JAMES PESTA EXECUTIVE DIRECTOR AND BOARD MEMBER 40.00 0.00 X X 122465 0 205 MARY BLACK BOARD MEMBER AND CONSULTANT 40.00 X 12000 0 0 WILLIAM HAHN BOARD MEMBER 1.00 40.00 X 0 119550 0 DAVID LEWIS TREASURER/SECRETARY 1.00 40.00 X X 0 72370 7881 WAYNE MORROW PRESIDENT 1.00 40.00 X X 0 82286 0 ALEX NEWMAN BOARD MEMBER AND MEDIA CONTRIBUTOR 1.00 1.50 X 15182 61427 0 MICHAEL MENZEL DIR OF OPERATIONS AND MEDIA 40.00 0.00 X 116709 0 20343 266356 405633 28429 2 0 0 0 THE JOHN BIRCH SOCIETY INC 770 N WESTHILL BLVD APPLETON WI 54914 FUNDRAISING & MANAGEMENT 401257 1 1866065 1866065 TUITION 611600 2587283 2587283 2587283 147229 147229 4999 0 4999 4999 4999 4150 0 4150 4150 4150 3064 1861 1203 1203 MANAGEMENT FEE INCOME 561000 13778 13778 769 769 14547 4625476 2589255 0 170156 X 400 400 118507 79114 28063 11330 1136517 995932 140585 127514 107058 20456 96060 82423 12764 873 26829 26829 555562 555562 1440510 1430238 10272 132627 15356 117271 105819 84438 13051 8330 130254 105838 20354 4062 19553 16573 2980 5130 5054 29 47 558 558 87623 81489 6134 8997 8367 630 MAINTENANCE AND REPAIRS 17167 15400 1767 0 49108 48292 816 4058735 3076530 402001 580204 99278 444783 2102073 2378530 5000 10000 6216 12142 2039 2412 76731 73496 1764233 681607 1136007 1082626 80009 86320 1452087 1550356 4959440 5640665 172993 203544 224329 204819 4105 2968 401427 411331 X 2949652 3343454 1608361 1885880 4558013 5229334 4959440 5640665 X 566741 6311 98269 X 0 1 X 1 0 X 998894 1433006 2100926 1578597 1866065 7977488 998894 1433006 2100926 1578597 1866065 7977488 4635458 3342030 75518 68276 113217 114206 152228 523445 500 13898 14398 40871 13778 54649 8569980 12463020 0.39000 0.38440 X PART II LINE 10 MANAGEMENT FEE INCOME 2022 - $40,871 2023 - $13,778 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1452087 179410 61571 19570 1550356 1437983 110476 76682 19690 1452087 1716802 -192278 64105 22436 1437983 1507572 288245 55615 23400 1716802 1505550 78826 57579 19225 1507572 0.00000 1.00000 0.00000 1 0 14467 150000 164467 1028068 261099 766969 568508 418599 149909 3190 1909 1281 1082626 BENEFICIAL INTEREST IN PERPETUAL TRUST 1491336 CHARITABLE REMAINDER UNITRUSTS 59020 1550356 X 4731917 6311 100130 106441 4625476 0 4625476 4060596 1861 1861 4058735 0 4058735 PART V, LINE 4: THE ENDOWMENT FUNDS CONSISTING OF THE BENEFICIAL INTERESTS IN PERPETUAL TRUST AND CHARITABLE REMAINDER UNITRUSTS ARE INTENDED TO BE USED TO BENEFIT THE PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIN 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUST 96,907. CHANGE IN VALUE ON CHARITABLE REMAINDER UNITRUSTS 1,362. COST OF GOODS SOLD 1,861. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,861. X X X X X 1 THE JOHN BIRCH SOCIETY INC 770 N WESTHILL BLVD APPLETON WI 54914 CONTRIBUTION SOLICITATION 1 1529922 555562 974360 1529922 555562 974360 WI MA TX SCHEDULE G, PART I, LINE 2B COLUMN (III) CONTRIBUTIONS RAISED BY THE JOHN BIRCH SOCIETY, INC. FOR AMERICAN OPINION FOUNDATION, INC. ARE FIRST RECEIVED BY THE JOHN BIRCH SOCIETY, INC. AND THE MONEY IS THEN DEPOSITED INTO THE AMERICAN OPINION FOUNDATION, INC.'S BANK ACCOUNT. THE JOHN BIRCH SOCIETY INC CREATOR COMMISSION PAYABLE X 2968 2968 0 1 1 THE JOHN BIRCH SOCIETY INC CREATOR MISCELLANEOUS RECEIVABLE X 2412 2412 0 1 1 5380 THE JOHN BIRCH SOCIETY INC THE JOHN BIRCH SOCIETY, INC. IS THE CREATOR OF AMERICAN OPINION FOUNDATION. 565231 THE JOHN BIRCH SOCIETY IS CONTRACTED TO PERFORM FUNDRAISING AND SUPPORT SERVICES FOR THE ORGANIZATION. 1 FORM 990, PART I, ITEM C DBA: FREEDOM PROJECT EDUCATION DBA: FREEDOM PROJECT ACADEMY DBA: FREEDOM PROJECT MEDIA DBA: AMERICAN OPINION FOUNDATION PUBLISHING DBA: FREEDOM PROJECT PARTNERSHIP DBA: ANYTIME ACADEMY FORM 990, PART VI, SECTION A, LINE 2 ARTHUR THOMPSON, JOHN MCMANUS, GARY BENOIT, DAVID LEWIS, WILLIAM HAHN, AND WAYNE MORROW HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, AND THEN A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 AMERICAN OPINION FOUNDATION WILL MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 1,373,059. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,373,059. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,272. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,272. MISCELLANEOUS PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 57,179. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,179. FORM 990, PART XI, LINE 9: GAIN ON BENEFICIAL INTEREST IN PERPETUAL TRUST 96,907. CHANGE IN VALUE ON CHARITABLE REMAINDER UNITRUST 1,362. THE JOHN BIRCH SOCIETY INC PO BOX 8040 APPLETON WI 54913 042256334 EDUCATIONAL SERVICES AND MATERIAL MA N/A C 0 WESTERN ISLANDS INC PO BOX 8040 APPLETON WI 54913 042608413 PUBLISHING BOOKS MA N/A C 0 ACTION INC PO BOX 8040 APPLETON WI 54913 391907311 EDUCATIONAL SERVICES AND MATERIAL WI N/A C 0 AMERICAN OPINION PUBLISHING INC PO BOX 8040 APPLETON WI 54913 043223103 PUBLISHING MAGAZINES MA N/A C 0 FREEDOM MEDIA INC PO BOX 7121 APPLETON WI 54912 883312002 VISUAL AND MEDIA CONTENT WI N/A C 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0