Nelson & Nelson CPAs LLP

$79K 2025-2026 cycle

Nelson & Nelson CPAs LLP is a political services vendor. In the 2025-2026 cycle Nelson & Nelson CPAs LLP was paid $79K across 7 client committees.

○ Slowing (~2mo since last)

Part I Identity

Stable facts about this entity. These figures do not change as you adjust the timeframe in Part II.

Activity span ALL TIME
Jan 17, 2017 → Jun 29, 2026
spans 9.4 years
Disbursements ALL TIME
302
Schedule B rows
Client committees ALL TIME
7
distinct payers

Part II Activity in selected window

One timeframe control governs all three panels below. Change it once and the trajectory, top buyers, and party breakdown all update together.

Spend trajectory

Monthly spend to this vendor over the last 12 months.

Jul 2025 Jun 2026
$12K across 12 months
#

Top buyers

Two views of the same data — diagram and table share the time-window control and the same top-buyers slice. Click "View all buyers in research" to drill in with the matching date range.

No buyer activity in this window.

VIEW 1 DIAGRAM DECORATIVE

Top buyers last 3 months · top 3

HEARTLAND VALUES PAC $205 — · 1 txn THUNE, JOHN R. $160 — · 1 txn COMMONSENSE, CONSERVATIVE VALUES PAC $116 — · 1 txn NN Nelson & Nelson CPAs LLP
VIEW 2 TABLE EXPORTABLE
Filer Total spend Disbursements
HEARTLAND VALUES PAC
C00409003
 $205 1
THUNE, JOHN R.
SD · Senate REP
 $160 1
COMMONSENSE, CONSERVATIVE VALUES PAC
C00748186
 $116 1
View all buyers in research · last 3 mo →
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 6 months · top 3

HEARTLAND VALUES PAC $1K Legal & Compliance · 5 txns THUNE, JOHN R. $1K — · 4 txns COMMONSENSE, CONSERVATIVE VALUES PAC $545 Legal & Compliance · 4 txns NN Nelson & Nelson CPAs LLP
VIEW 2 TABLE EXPORTABLE
Filer Total spend Disbursements
HEARTLAND VALUES PAC
C00409003
 $1,432 5
THUNE, JOHN R.
SD · Senate REP
 $1,317 4
COMMONSENSE, CONSERVATIVE VALUES PAC
C00748186
 $545 4
View all buyers in research · last 6 mo →
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 12 months · top 3

HEARTLAND VALUES PAC $5K Legal & Compliance · 12 txns THUNE, JOHN R. $4K Legal & Compliance · 11 txns COMMONSENSE, CONSERVATIVE VALUES PAC $3K Legal & Compliance · 9 txns NN Nelson & Nelson CPAs LLP
VIEW 2 TABLE EXPORTABLE
Filer Total spend Disbursements
HEARTLAND VALUES PAC
C00409003
 $4,914 12
THUNE, JOHN R.
SD · Senate REP
 $3,652 11
COMMONSENSE, CONSERVATIVE VALUES PAC
C00748186
 $2,531 9
View all buyers in research · last 12 mo →
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 18 months · top 4

HEARTLAND VALUES PAC $7K Legal & Compliance · 19 txns THUNE, JOHN R. $5K Legal & Compliance · 18 txns COMMONSENSE, CONSERVATIVE VALUES PAC $3K Legal & Compliance · 15 txns ROUNDS, MIKE $398 Legal & Compliance · 1 txn NN Nelson & Nelson CPAs LLP
VIEW 2 TABLE EXPORTABLE
Filer Total spend Disbursements
HEARTLAND VALUES PAC
C00409003
 $6,666 19
THUNE, JOHN R.
SD · Senate REP
 $5,475 18
COMMONSENSE, CONSERVATIVE VALUES PAC
C00748186
 $3,430 15
ROUNDS, MIKE
SD · Senate REP
 $398 1
View all buyers in research · last 18 mo →
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 24 months · top 5

HEARTLAND VALUES PAC $9K Legal & Compliance · 24 txns THUNE, JOHN R. $8K Legal & Compliance · 24 txns COMMONSENSE, CONSERVATIVE VALUES PAC $5K Legal & Compliance · 20 txns AMERICAN RESOLVE PAC INC. $797 Legal & Compliance · 1 txn ROUNDS, MIKE $398 Legal & Compliance · 1 txn NN Nelson & Nelson CPAs LLP
VIEW 2 TABLE EXPORTABLE
Filer Total spend Disbursements
HEARTLAND VALUES PAC
C00409003
 $8,993 24
THUNE, JOHN R.
SD · Senate REP
 $7,880 24
COMMONSENSE, CONSERVATIVE VALUES PAC
C00748186
 $5,045 20
AMERICAN RESOLVE PAC INC.
C00887729
 $797 1
ROUNDS, MIKE
SD · Senate REP
 $398 1
View all buyers in research · last 24 mo →

By party

Revenue by party

100% R
D · 0%
R · 100%
PartyAmount%
Democratic $0 0.00%
Republican $36,374 46.25%
Non-partisan $42,273 53.75%

Part III Reference tables

Full all-time and cycle-to-date data.

#
#

Cycle-over-cycle trajectory

2017201820192020202120222023202420252026 Q1 2017 (2018 cycle): $901Q2 2017 (2018 cycle): $3KQ3 2017 (2018 cycle): $740Q4 2017 (2018 cycle): $714Q1 2018 (2018 cycle): $883Q2 2018 (2018 cycle): $4KQ3 2018 (2018 cycle): $1KQ4 2018 (2018 cycle): $1KQ1 2019 (2020 cycle): $1KQ2 2019 (2020 cycle): $3KQ3 2019 (2020 cycle): $985Q4 2019 (2020 cycle): $1KQ1 2020 (2020 cycle): $953Q2 2020 (2020 cycle): $831Q3 2020 (2020 cycle): $2KQ4 2020 (2020 cycle): $2KQ1 2021 (2022 cycle): $612Q2 2021 (2022 cycle): $2KQ3 2021 (2022 cycle): $970Q4 2021 (2022 cycle): $2KQ1 2022 (2022 cycle): $1KQ2 2022 (2022 cycle): $2KQ3 2022 (2022 cycle): $879Q4 2022 (2022 cycle): $5KQ1 2023 (2024 cycle): $2KQ2 2023 (2024 cycle): $4KQ3 2023 (2024 cycle): $1KQ4 2023 (2024 cycle): $4KQ1 2024 (2024 cycle): $2KQ2 2024 (2024 cycle): $3KQ3 2024 (2024 cycle): $1KQ4 2024 (2024 cycle): $5KQ1 2025 (2026 cycle): $2KQ2 2025 (2026 cycle): $3KQ3 2025 (2026 cycle): $2KQ4 2025 (2026 cycle): $6KQ1 2026 (2026 cycle): $2KQ2 2026 (2026 cycle): $3K Q1Q3Q1Q3Q1Q3Q1Q3Q1Q3Q1Q3Q1Q3Q1Q3Q1Q3Q1Q2 $6K

current cycle earlier election cycle off-cycle year quarterly · 10 years

Per-quarter totals
Year Q Cycle Total Txns Top buyer · share Top category · share Cum. (cycle) YoY %
2017 Q1 2018 $901 5 THUNE, JOHN R. 69% Legal & Compliance 100% $901 —
2017 Q2 2018 $3K 6 THUNE, JOHN R. 64% Legal & Compliance 100% $4K —
2017 Q3 2018 $740 6 THUNE, JOHN R. 68% Legal & Compliance 100% $5K —
2017 Q4 2018 $714 6 THUNE, JOHN R. 71% Legal & Compliance 100% $6K —
2018 Q1 2018 $883 5 THUNE, JOHN R. 74% Legal & Compliance 100% $6K —
2018 Q2 2018 $4K 11 THUNE, JOHN R. 51% Legal & Compliance 100% $10K —
2018 Q3 2018 $1K 9 THUNE, JOHN R. 42% Legal & Compliance 100% $11K —
2018 Q4 2018 $1K 8 KEEPING REPUBLICAN IDEAS ST… 50% Legal & Compliance 100% $13K —
2019 Q1 2020 $1K 7 THUNE, JOHN R. 48% Legal & Compliance 100% $1K +37%
2019 Q2 2020 $3K 11 THUNE, JOHN R. 57% Legal & Compliance 100% $5K +3%
2019 Q3 2020 $985 8 THUNE, JOHN R. 51% Legal & Compliance 100% $6K +33%
2019 Q4 2020 $1K 8 KEEPING REPUBLICAN IDEAS ST… 39% Legal & Compliance 100% $7K +88%
2020 Q1 2020 $953 5 THUNE, JOHN R. 63% Legal & Compliance 100% $8K +8%
2020 Q2 2020 $831 6 THUNE, JOHN R. 61% Legal & Compliance 100% $9K -78%
2020 Q3 2020 $2K 8 THUNE, JOHN R. 62% Legal & Compliance 100% $11K +55%
2020 Q4 2020 $2K 7 THUNE, JOHN R. 56% Legal & Compliance 100% $13K +55%
2021 Q1 2022 $612 4 THUNE, JOHN R. 96% Legal & Compliance 100% $612 -50%
2021 Q2 2022 $2K 8 THUNE, JOHN R. 51% Legal & Compliance 100% $3K -39%
2021 Q3 2022 $970 8 THUNE, JOHN R. 52% Legal & Compliance 100% $4K -2%
2021 Q4 2022 $2K 8 THUNE, JOHN R. 55% Legal & Compliance 100% $6K +66%
2022 Q1 2022 $1K 7 THUNE, JOHN R. 56% Legal & Compliance 100% $7K +21%
2022 Q2 2022 $2K 9 THUNE, JOHN R. 54% Legal & Compliance 100% $9K +174%
2022 Q3 2022 $879 8 THUNE, JOHN R. 58% Legal & Compliance 100% $10K -53%
2022 Q4 2022 $5K 7 NOEM VICTORY FUND 55% Legal & Compliance 100% $15K +107%
2023 Q1 2024 $2K 7 THUNE, JOHN R. 56% Legal & Compliance 100% $2K +174%
2023 Q2 2024 $4K 12 THUNE, JOHN R. 42% Legal & Compliance 100% $5K +76%
2023 Q3 2024 $1K 9 HEARTLAND VALUES PAC 34% Legal & Compliance 100% $7K +40%
2023 Q4 2024 $4K 11 HEARTLAND VALUES PAC 32% Legal & Compliance 100% $10K +69%
2024 Q1 2024 $2K 7 THUNE, JOHN R. 42% Legal & Compliance 100% $12K +37%
2024 Q2 2024 $3K 10 THUNE, JOHN R. 39% Legal & Compliance 100% $15K +42%
2024 Q3 2024 $1K 4 HEARTLAND VALUES PAC 44% Legal & Compliance 100% $16K +48%
2024 Q4 2024 $5K 10 HEARTLAND VALUES PAC 32% Legal & Compliance 100% $21K +0%
2025 Q1 2026 $2K 7 THUNE, JOHN R. 41% Legal & Compliance 100% $2K +9%
2025 Q2 2026 $3K 12 THUNE, JOHN R. 41% Legal & Compliance 100% $5K -10%
2025 Q3 2026 $2K 9 HEARTLAND VALUES PAC 41% Legal & Compliance 100% $7K +31%
2025 Q4 2026 $6K 11 HEARTLAND VALUES PAC 45% Legal & Compliance 100% $12K +50%
2026 Q1 2026 $2K 8 HEARTLAND VALUES PAC 43% Legal & Compliance 65% $15K +34%
2026 Q2 2026 $3K 10 HEARTLAND VALUES PAC 44% — $17K -13%
#

Revenue by service category

No category revenue in this window.

No category revenue in this window.

Revenue by service category

last 6 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $75K across 289 disbursements (avg $260/check) Top buyer: THUNE, JOHN R. (44% of category) Last paid: 5mo ago · +257% vs prior cycle Legal & Compliance $322

Revenue by service category

last 12 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $75K across 289 disbursements (avg $260/check) Top buyer: THUNE, JOHN R. (44% of category) Last paid: 5mo ago · +257% vs prior cycle Legal & Compliance $8K

Revenue by service category

last 18 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $75K across 289 disbursements (avg $260/check) Top buyer: THUNE, JOHN R. (44% of category) Last paid: 5mo ago · +257% vs prior cycle Legal & Compliance $12K

Revenue by service category

last 24 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $75K across 289 disbursements (avg $260/check) Top buyer: THUNE, JOHN R. (44% of category) Last paid: 5mo ago · +257% vs prior cycle Legal & Compliance $20K
Per-category breakdown · cycle-to-date
Category Total spend Txns Avg check % of total Top buyer · share Last paid
Legal & Compliance $75,088 289 $260 100.0% THUNE, JOHN R. 44% 5mo ago
#

Client retention

Sticky-relationship signal: how many clients keep coming back across cycles vs one-time buyers.

3
Anchor clients 3+ cycles
$65,440 · 83% of revenue
2
Repeat clients 2 cycles
$9,426 · 12% of revenue
2
One-time clients 1 cycle
$3,781 · 5% of revenue
Top 3 anchor clients · all-time
Client Cycles All-time spend Txns First paid Last paid
THUNE, JOHN R. 5 $35,100 120 2017-01-17 2026-06-29
HEARTLAND VALUES PAC 5 $25,565 107 2017-02-09 2026-06-29
KEEPING REPUBLICAN IDEAS STRONG TIMELY & INVENTIVE 4 $4,775 31 2018-06-06 2023-10-18
#

Geographic concentration

Where this vendor's clients are based — federal committees by state, plus implicit jurisdiction for CA and TX state filers.

State   Total spend % of revenue Clients
SD
$77,851 99.0% 6
VA
$797 1.0% 1
#

Notable disbursements

5 largest all-time · 5 largest in the current cycle · 5 most recent. Each row earns its place.

Reason Date Filer Category Purpose Amount
Largest all-time 2025-11-21 HEARTLAND VALUES PAC Legal & Compliance ACCOUNTING CONSULTING $1,880
Largest all-time 2017-04-05 THUNE, JOHN R. Legal & Compliance ACCOUNTING SERVICES $1,681
Largest all-time 2022-12-24 NOEM VICTORY FUND Legal & Compliance ACCOUNTING CONSULTING $1,385
Largest all-time 2025-11-14 COMMONSENSE, CONSERVATIVE VALUES PAC Legal & Compliance ACCOUNTING CONSULTING $1,264
Largest all-time 2024-11-15 HEARTLAND VALUES PAC Legal & Compliance ACCOUNTING CONSULTING $1,154
Largest this cycle 2025-11-24 THUNE, JOHN R. Legal & Compliance ACCOUNTING SERVICES $996
Largest this cycle 2025-04-30 THUNE, JOHN R. Legal & Compliance ACCOUNTING SERVICES $743
Largest this cycle 2026-04-15 THUNE, JOHN R. — ACCOUNTING SERVICES $731
Recent 2026-05-22 THUNE, JOHN R. — ACCOUNTING SERVICES $266
Recent 2026-06-29 HEARTLAND VALUES PAC — ACCOUNTING CONSULTING $205
Recent 2026-05-22 COMMONSENSE, CONSERVATIVE VALUES PAC — ACCOUNTING CONSULTING $196
Recent 2026-06-29 THUNE, JOHN R. — ACCOUNTING SERVICES $160
Recent 2026-06-29 COMMONSENSE, CONSERVATIVE VALUES PAC — ACCOUNTING CONSULTING $116
View all disbursements in research →
2 raw FEC name variants collapsed into this canonical entity
See all 302 disbursements →