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← FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES

Form 990 for tax year 2022

Filed by FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES.

Totals

Total revenue
$21,483,325
Total expenses
$26,202,293
Contributions and grants received
$18,998,099
Grants paid
$351,980
Program service revenue
$1,613,220
Investment income
$855,849
Other revenue
$16,157
Total assets, end of year
$49,918,447
Total liabilities, end of year
$13,353,100
Net assets or fund balances, end of year
$36,565,347
Program services expenses (Part IX)
$22,894,155
Management and general expenses
$2,338,600
Fundraising expenses
$969,538
Program service expenses (Part III)
$22,894,155

Program services were 87.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $18,998,099

  • 1g · Noncash contributions included above

    $32,527

  • 2a · Program service revenue: REGISTRATION FEES

    total $1,312,788 · related or exempt $1,312,788

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $300,432 · related or exempt $300,432

  • 3 · Investment income

    total $859,273 · excluded $859,273

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $4,886,115

  • 7b · Less cost or other basis and sales expenses

    securities $4,868,032 · other assets $21,507

  • 7c · Gain or loss

    securities $18,083 · other assets -$21,507

  • 7d · Net gain or loss

    total -$3,424 · excluded -$3,424

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $16,053

  • 10b · Cost of goods sold

    $6,501

  • 10c · Net income from sales of inventory

    total $9,552 · excluded $9,552

  • 11a · Other revenue: MISCELLANEOUS

    total $6,605 · related or exempt $6,605

  • 11e · Other revenue, total

    $6,605

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,000 · program services $10,000

  • 2 · Grants to domestic individuals

    total $341,980 · program services $341,980

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,625,710 · program services $915,136 · management and general $515,829 · fundraising $194,745

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $5,101,703 · program services $4,214,261 · management and general $468,937 · fundraising $418,505

  • 8 · Pension plan contributions

    total $321,891 · program services $242,353 · management and general $66,000 · fundraising $13,538

  • 9 · Other employee benefits

    total $725,716 · program services $314,015 · management and general $395,066 · fundraising $16,635

  • 10 · Payroll taxes

    total $422,132 · program services $279,146 · management and general $110,903 · fundraising $32,083

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $18,434 · management and general $18,434

  • 11c · Fees: accounting

    total $45,834 · management and general $45,834

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $27,959 · management and general $27,959

  • 11g · Fees: other

    total $3,481,873 · program services $3,350,829 · management and general $85,639 · fundraising $45,405

  • 12 · Advertising and promotion

    total $1,313,854 · program services $1,111,769 · management and general $201,287 · fundraising $798

  • 13 · Office expenses

    total $505,229 · program services $350,408 · management and general $122,254 · fundraising $32,567

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,066,724 · program services $854,486 · management and general $119,583 · fundraising $92,655

  • 17 · Travel

    total $1,767,511 · program services $1,696,185 · management and general $26,609 · fundraising $44,717

  • 18 · Travel or entertainment for public officials

    total $475,000 · program services $475,000

  • 19 · Conferences, conventions and meetings

    total $5,835,067 · program services $5,788,057 · management and general $21,398 · fundraising $25,612

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $139,466 · program services $115,435 · management and general $11,515 · fundraising $12,516

  • 23 · Insurance

    total $63,761 · program services $7,465 · management and general $56,296

  • 24a · Other expenses: RECORDING

    total $1,050,860 · program services $1,037,760 · management and general $13,100

  • 24b · Other expenses: HONORARIA

    total $1,494,663 · program services $1,470,478 · fundraising $24,185

  • 24c · Other expenses: JOURNAL

    total $208,365 · program services $208,365

  • 24d · Other expenses: INFORMATION SERVICES

    total $52,096 · program services $35,823 · management and general $4,812 · fundraising $11,461

  • 24e · All other expenses

    total $106,465 · program services $75,204 · management and general $27,145 · fundraising $4,116

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $19,107 · end of year $21,027

  • 2 · Savings and temporary cash investments

    beginning of year $21,052,535 · end of year $14,895,414

  • 3 · Pledges and grants receivable

    beginning of year $9,461,961 · end of year $7,806,376

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $11,799 · end of year $13,678

  • 9 · Prepaid expenses and deferred charges

    beginning of year $538,218 · end of year $457,447

  • 10a · Land, buildings and equipment: cost or other basis

    $2,327,926

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,288,520

  • 10c · Land, buildings and equipment, net

    beginning of year $313,615 · end of year $1,039,406

  • 11 · Investments: publicly traded securities

    beginning of year $8,773,864 · end of year $10,298,913

  • 12 · Investments: other securities

    beginning of year $1,685,935 · end of year $5,377,254

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $722,280 · end of year $722,280

  • 15 · Other assets

    beginning of year $85,593 · end of year $9,286,652

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,482,676 · end of year $1,339,020

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $621,094 · end of year $760,260

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $765,865 · end of year $11,253,820

  • 27 · Net assets without donor restrictions

    beginning of year $25,650,057 · end of year $20,200,004

  • 28 · Net assets with donor restrictions

    beginning of year $14,145,215 · end of year $16,365,343

Mission and programs · 2022

Mission

THE FEDERALIST SOCIETY EXISTS TO PROMOTE THE PRINCIPLES THAT THE STATE EXISTS TO PRESERVE FREEDOM, THE SEPARATION OF POWERS IS CENTRAL TO OUR CONSTITUTION, AND THAT IT IS THE DUTY OF THE JUDICIARY TO SAY WHAT THE LAW IS, NOT WHAT IT SHOULD BE.

Activities or mission (Part I)

THE ORGANIZATION PROMOTES INTELLECTUAL DIVERSITY AND THE RULE OF LAW IN THE LEGAL COMMUNITY. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES.

  • Practice Group Activities: The 15 Practice Groups offer a mechanism by which lawyers can explore conservative and libertarian ideas within the context of a number of specialized fields of law. The Practice Groups currently host more than 200 programs per year, which connect hundreds of our members with legal experts analyzing a recent, noteworthy case. The Regulatory Transparency Project fosters a national conversation about regulation and its costs and benefits by examining many aspects of the Administrative State. Our Article One Project features discussion and examination of the proper role of Congress under our Constitution.

    Expenses $4,437,342

  • Student Activities: The Student Division is the cornerstone of the Society's efforts, and we maintain student chapters at nearly every ABA-accredited law school in the country. Each chapter is committed to sparking discussion of critical issues through provocative, high-quality lectures and debates featuring conservative and libertarian legal thought. The Student Chapters host more than 1,000 events each academic year.

    Expenses $3,249,088 · Grants $5,712 · Revenue $19,715

  • SYMPOSIUM AND CONFERENCES ACTIVITIES: A PROGRAM OF SEMINARS, CONFERENCES AND MEETINGS AT WHICH DISTINGUISHED LEGAL SCHOLARS GIVE LECTURES AND ENGAGE IN DEBATE AND PUBLIC DISCUSSION ABOUT ISSUES OF NATIONAL IMPORTANCE. THESE PROGRAMS INCLUDE PROVIDING TRAVEL SCHOLARSHIPS FOR STUDENTS.

    Expenses $3,482,744 · Grants $259,516 · Revenue $331,747

  • GENERAL PROGRAM

    Expenses $5,083,188 · Revenue $102,663

  • LAWYERS ACTIVITIES

    Expenses $2,935,015 · Revenue $1,150,938

  • EXTERNAL AFFAIRS

    Expenses $1,803,986

  • FACULTY ACTIVITIES

    Expenses $1,902,792 · Grants $86,752 · Revenue $8,157

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Eugene B Meyer

    Director/President & CEO

    Total calculated
    $771,836
    From this org
    $709,023
    From related orgs
    $0
    Other
    $62,813
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $709,023
    Bonus
    $0
    Other
    $0
    Deferred
    $21,350
    Nontaxable benefits
    $41,996
    Filer's total
    $772,369

  • Lee Liberman Otis

    DIRECTOR/SENIOR VICE PRESIDENT

    Total calculated
    $447,012
    From this org
    $424,750
    From related orgs
    $0
    Other
    $22,262
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $424,750
    Bonus
    $0
    Other
    $0
    Deferred
    $21,350
    Nontaxable benefits
    $1,445
    Filer's total
    $447,545

  • Dean A Reuter

    Director of Practice Groups

    Total calculated
    $432,003
    From this org
    $373,000
    From related orgs
    $0
    Other
    $59,003
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $373,000
    Bonus
    $0
    Other
    $0
    Deferred
    $21,350
    Nontaxable benefits
    $38,223
    Filer's total
    $432,573

  • Peter K Redpath

    Director of Student Division

    Total calculated
    $307,042
    From this org
    $252,000
    From related orgs
    $0
    Other
    $55,042
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $252,000
    Bonus
    $0
    Other
    $0
    Deferred
    $17,640
    Nontaxable benefits
    $37,972
    Filer's total
    $307,612

  • Nathan Kaczmarek

    VP & DIR, REGUL. TRANSPARACY

    Total calculated
    $258,048
    From this org
    $208,875
    From related orgs
    $0
    Other
    $49,173
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,875
    Bonus
    $0
    Other
    $0
    Deferred
    $14,621
    Nontaxable benefits
    $35,122
    Filer's total
    $258,618

  • Lisa Ezell

    VP & DIR, LAWYERS CHAPTER

    Total calculated
    $257,395
    From this org
    $220,000
    From related orgs
    $0
    Other
    $37,395
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $220,000
    Bonus
    $0
    Other
    $0
    Deferred
    $15,400
    Nontaxable benefits
    $22,565
    Filer's total
    $257,965

  • Alida Kass

    VP & DIRECTOR

    Total calculated
    $240,750
    From this org
    $225,000
    From related orgs
    $0
    Other
    $15,750
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,000
    Bonus
    $0
    Other
    $0
    Deferred
    $15,750
    Nontaxable benefits
    $570
    Filer's total
    $241,320

  • Douglas C Ubben

    FORMER DIRECTOR OF FINANCE

    Total calculated
    $213,380
    From this org
    $162,356
    From related orgs
    $0
    Other
    $51,024
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $162,356
    Bonus
    $0
    Other
    $0
    Deferred
    $29,817
    Nontaxable benefits
    $21,539
    Filer's total
    $213,712

  • Raymond Quianzon

    DIRECTOR OF FINANCE

    Total calculated
    $171,897
    From this org
    $125,455
    From related orgs
    $0
    Other
    $46,442
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,455
    Bonus
    $0
    Other
    $0
    Deferred
    $29,282
    Nontaxable benefits
    $17,445
    Filer's total
    $172,182

  • T Kenneth Cribb Jr

    Director

    Total calculated
    $60,000
    From this org
    $60,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • John O McGinnis

    DIRECTOR

    Total calculated
    $8,000
    From this org
    $8,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Nicole Stelle Garnett

    DIRECTOR

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Steven G Calabresi

    Director/Co-Chairman

    Total calculated
    $0
    Hours/week
    1

  • Leonard A Leo

    DIRECTOR/CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • David M McIntosh

    DIRECTOR/VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Gary Lawson

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Brent O Hatch

    DIRECTOR/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • C Boyden Gray

    DIRECTOR (THRU MAY 21, 2023)

    Total calculated
    $0
    Hours/week
    1

  • Don McGahn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Edwin Meese III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nicholas Quinn Rosenkranz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
15 August 2024
IRS schema version
2022v5.0
Source object
202432289349303298

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