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ObjectId: 202243149349307414 - Submission: 2022-11-10
TIN: 20-5142259
SCHEDULE C
(Form 990)
Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities
For Organizations Exempt From Income Tax Under section 501(c) and section 527
Complete if the organization is described below.
Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
HUNGER ACTION LOS ANGELES INC
Employer identification number
20-5142259
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.
1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."
2
Political campaign activity expenditures. See instructions
....................................................................
$
3
Volunteer hours for political campaign activities. See instructions
..................................................................
Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955
................................
$
0
2
Enter the amount of any excise tax incurred by organization managers under section 4955
.......................
$
0
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year?
.........................................
Yes
No
4a
Was a correction made?
......................................................................................................................
Yes
No
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities
.....
$
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities
............................................................................................................................
$
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b
...........
$
4
Did the filing organization file
Form 1120-POL
for this year?
...................................................................
Yes
No
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a)
Name
(b)
Address
(c)
EIN
(d)
Amount paid from filing organization's funds. If none, enter -0-.
(e)
Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2021
Page 2
Schedule C (Form 990) 2021
Page
2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A
Check
if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN,
expenses, and share of excess lobbying expenditures).
B
Check
if the filing organization checked box A and "limited control" provisions apply.
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a)
Filing
organization's
totals
(b)
Affiliated group totals
1a
Total lobbying expenditures to influence public opinion (grass roots lobbying)
......................
4,500
b
Total lobbying expenditures to influence a legislative body (direct lobbying)
........................
6,648
c
Total lobbying expenditures (add lines 1a and 1b)
............................................................
11,148
d
Other exempt purpose expenditures
...............................................................................
1,197,422
e
Total exempt purpose expenditures (add lines 1c and 1d)
..................................................
1,208,570
f
Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
195,857
If the amount on line 1e, column (a) or (b) is:
The lobbying nontaxable amount is:
Not over $500,000
20% 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)
.................................................
48,964
h
Subtract line 1g from line 1a. If zero or less, enter -0-.
................................................
0
i
Subtract line 1f from line 1c. If zero or less, enter -0-.
................................................
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)
2018
(b)
2019
(c)
2020
(d)
2021
(e)
Total
2a
Lobbying nontaxable amount
117,781
94,514
136,160
195,857
544,312
b
Lobbying ceiling amount
(150% of line 2a, column(e))
816,468
c
Total lobbying expenditures
10,355
10,221
2,365
11,148
34,089
d
Grassroots nontaxable amount
29,945
23,628
34,040
48,964
136,577
e
Grassroots ceiling amount
(150% of line 2d, column (e))
204,866
f
Grassroots lobbying expenditures
6,580
4,576
1,923
4,500
17,579
Schedule C (Form 990) 2021
Page 3
Schedule C (Form 990) 2021
Page
3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
|
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers?
...........................................................................................................
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?
........
c
Media advertisements?
...................................................................................................
d
Mailings to members, legislators, or the public?
.............................................................................
e
Publications, or published or broadcast statements?
...........................................................
f
Grants to other organizations for lobbying purposes?
..........................................................
g
Direct contact with legislators, their staffs, government officials, or a legislative body?
.......................
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?
..................
i
Other activities?
...................................................................................................................
j
Total. Add lines 1c through 1i
....................................................................................................
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?
.....
b
If "Yes," enter the amount of any tax incurred under section 4912
...........................................
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912
...................
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?
........................
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members?
...............................................
1
2
Did the organization make only in-house lobbying expenditures of $2,000 or less?
............................................
2
3
Did the organization agree to carry over lobbying and political expenditures from the prior year?
.................................
3
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members
......................................................................
1
2
Section 162(e) nondeductible lobbying and political expenditures
(do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year
.............................................................................................................................
2a
b
Carryover from last year
............................................................................................................
2b
c
Total
...........................................................................................................................................
2c
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues
.
3
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year?
......................................................................................................................
4
5
Taxable amount of lobbying and political expenditures. See Instructions
.........................................
5
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference
Explanation
PART II-A, LINE 1, LOBBYING ACTIVITIES:
PART OF HUNGER ACTION LA'S PRIMARY EXEMPT PURPOSE IS ACCOMPLISHED BY SPECIFIC ATTEMPTS TO INFLUENCE LEGISLATION AT THE LOCAL, STATE AND NATIONAL LEVEL. HUNGER ACTION LA SPONSORS VARIOUS EVENTS, INCLUDING MONTHLY MEETINGS, INTERMITTENT PRESS CONFERENCES, AND OTHER OCCASIONS AT WHICH APPEALS ARE SOMETIMES MADE REGARDING SPECIFIC STATE, LOCAL OR NATIONAL LEGISLATION, AND SPECIFIC STATE, LOCAL OR NATIONAL GOVERNMENTAL BUDGET APPROPRIATIONS, WHICH HAVE A DIRECT IMPACT ON ACCESS TO SUFFICIENT HEALTHY FOOD BY VULNERABLE POPULATIONS. THIS INCLUDES POLICIES RELATING TO FOOD ASSISTANCE PROGRAMS, INCOME SUPPORT PROGRAMS, WAGES, FOOD SAFETY, AND AGRICULTURE. HALA IS UNDER THE 5768 ELECTION AND CAN REPORT EXPENDITURES ON DIRECT AND GRASSROOTS LOBBYING. IN 2021, THESE APPEALS INCLUDED THE FOLLOWING AGENDA: LOS ANGELES COUNTY LOBBY AND IN OTHER WAYS ADVOCATE FOR A COUNTY POLICY TO FUND SNAP INCENTIVE PROGRAMS USING AMERICAN RESCUE PLAN FUNDING AND ALSO ESTABLISHING A PERMANENT COUNTY LINE ITEM BUDGET FOR SUCH PROGRAMS. THIS TOOK UP THE MAJOR PORTION OF ADVOCACY ACTIVITY AND INCLUDED $6,000 DIRECT LOBBYING EXPENSES FOR THE COMMUNITY ORGANIZER AS A PORTION OF HER SALARY. STATE OF CALIFORNIA SUPPORT FOOD AS A HUMAN RIGHT - SB 108 (HURTADO) - EVERY HUMAN BEING HAS THE RIGHT TO ACCESS SUFFICIENT HEALTHY FOOD. EMERGENCY FOOD FUNDING - EMERGENCY FOOD & DIAPERS - PROVIDE AN ADDITIONAL $45 MILLION TOWARD A TOTAL $75 MILLION ONE-TIME COVID-19 FOOD BANK REQUEST AND $20 MILLION TOWARD $35 MILLION IN TOTAL DIAPER NEED. - SB XX (EGGMAN) FARM TO FAMILY TAX CREDIT - SUPPORT FARMERS AND REDUCE WASTE BY EXTENDING THE 15% TAX CREDIT, WHICH EXPIRES DECEMBER 2021, FOR CALIFORNIA GROWN FRUITS, VEGETABLES, PROTEINS, AND PANTRY ESSENTIALS. IMMIGRANT FOOD ACCESS - AB 221 (SANTIAGO) - PROVIDE EMERGENCY FOOD BENEFITS FOR IMMIGRANTS ADVERSELY AFFECTED BY THE COVID-19 PANDEMIC AND LEFT OUT OF STATE AND FEDERAL RELIEF. - FOOD FOR ALL CAMPAIGN - CREATE AN EQUITABLE NUTRITION ASSISTANCE PROGRAM BY PROVIDING PERMANENT NUTRITION BENEFITS FOR THOSE INELIGIBLE FOR CALFRESH SOLELY DUE TO IMMIGRATION STATUS. OLDER ADULTS - ENSURE SSI RECIPIENTS ARE NOT EXCLUDED FROM THE GOLDEN STATE STIMULUS, INCREASE SSP GRANT AMOUNTS BY $600, REPLACE SNB & TNB BENEFITS DURING DISASTERS SO THEY TRULY HOLD HARMLESS SSI CONSUMERS WHEN THEY LOSE FOOD. - SB 107 (WIENER): CALFRESH-SIMPLER FOR SENIORS - SIMPLIFY THE CALFRESH APPLICATION FOR OLDER ADULTS AND PEOPLE WITH DISABILITIES, MAKE IT EASIER TO COMPLETE THE APPLICATION AND OTHER FORMS BY PHONE. - MASTER PLAN FOR AGING (MPA) - FULLY FUND AND IMPLEMENT INITIATIVES IN MPA UNDER GOAL 5 "AFFORDABLE AGING AND STRATEGY C "PROTECTION FROM POVERTY & HUNGER." SCHOOL-AGE KIDS - INVEST IN SCHOOL MEALS FOR ALL - MAKE TARGETED STATE INVESTMENTS THAT ALLOW ALL STUDENTS TO ACCESS MEALS FREE OF CHARGE IN SCHOOLS WHERE FEDERAL RULES WOULD OTHERWISE MAKE SUCH PROGRAMS UNACHIEVABLE OR UNSUSTAINABLE. KIDS AGE 0-5 & CHILD CARE - FOOD WITH CARE - INCREASE STATE FUNDING FOR PROVIDERS TO COMPENSATE FOR THE INCREASED COST OF FOOD AND FOODSERVICE DURING THE PANDEMIC AND DURING THE RECOVERY. HUNGER ACTION LA MOBILIZED INDIVIDUALS AROUND THESE ISSUES BY INFORMING THEM OF PROPOSED POLICIES VIA ITS WEBSITE, EMAIL ALERTS TO AROUND 1,000 PEOPLE THAT OCCURRED BIWEEKLY ON AVERAGE, CONTAINING SAMPLE SUPPORT LETTERS AND PHONE CALL SCRIPTS TO SUPPORT OR OPPOSE LEGISLATION, THREE CONFERENCE CALLS WITH SENIORS AND PEOPLE WITH DISABILITIES WHO RECEIVE SSI, AND MENTIONS ON TWITTER AND FACEBOOK. MONTHLY MEETINGS ALSO FEATURED CALLS FOR ACTION. HUNGER ACTION LA USUALLY CONDUCTS TWO DAYS OF LEGISLATIVE DIRECT LOBBYING VISITS REMOTELY WITH LEGISLATORS VIA ZOOM, SACRAMENTO, ONCE IN JANUARY WITH THE EXECUTIVE DIRECTOR AND THEN AGAIN IN MAY WITH A COALITION OF 70 INDIVIDUALS. JANUARY: 5 VISITS MAY: 12 VISITS 4 ADVOCACY TRAININGS WITH A TOTAL OF 74 TRAINEES SUMMARY - COSTS INCURRED IN ADVOCACY: COSTS ATTRIBUTABLE TO DIRECT LOBBYING (EXECUTIVE DIRECTOR'S TIME): APPROXIMATELY 27 HOURS OF DIRECT LOBBYING @ $24 PER HOUR = $648 DIRECT LOBBYING BY COMMUNITY ORGANIZER: $6,000 OF SALARY AS DESIGNATED IN GRANT AGREEMENT WITH AMERICAN HEART ASSOCIATION COSTS ATTRIBUTABLE TO GRASSROOTS LOBBYING, EXECUTIVE DIRECTOR'S TIME: APPROXIMATELY 100 HOURS = $2,400 COMMUNITY ORGANIZER'S TIME GRASSROOTS LOBBYING: APPROXIMATELY 100 HOURS @ $21/HOUR = $2,100 TOTAL DIRECT LOBBYING: $6,648 TOTAL GRASSROOTS LOBBYING: $4,500 TOTAL LOBBYING: $11,148 TOTAL NONPROFIT PURPOSE PROGRAM EXPENSES: $1,197,422 PERCENTAGE OF LOBBYING TIME OF NONPROFIT PURPOSE PROGRAM EXPENSES: 1%
Schedule C (Form 990) 2021
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