Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $44,695

• 1d · Related organizations

  $563,073

• 1f · All other contributions, gifts and grants

  $94,835,059

• 1g · Noncash contributions included above

  $1,302,491

• 2a · Program service revenue: Membership Fees

  total $2,996,320 · related or exempt $2,996,320

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $949,171 · excluded $949,171

• 6a · Gross rents

  real property $681,729

• 6b · Less rental expenses

  real property $469,777

• 6c · Rental income or loss

  real property $211,952 · personal property $0

• 6d · Net rental income or loss

  total $211,952 · excluded $211,952

• 7a · Gross sales of assets other than inventory

  securities $10,592,009 · other assets $3,376

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

  securities $11,820,521 · other assets $0

• 7c · Gain or loss

  securities -$1,228,512 · other assets $3,376

• 7d · Net gain or loss

  total -$1,225,136 · excluded -$1,225,136

• 11a · Other revenue: Court Awarded Fees

  total $3,277,563 · related or exempt $3,277,563

• 11b · Other revenue: Honorarium Income

  total $160,407 · related or exempt $160,407

• 11d · All other revenue

  total $8,835 · related or exempt $0 · unrelated business $0 · excluded $8,835

• 11e · Other revenue, total

  $3,446,805

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $867,485 · program services $867,485

• 2 · Grants to domestic individuals

  total $1,338,700 · program services $1,338,700

• 3 · Grants to foreign organizations and individuals

  total $3,569,836 · program services $3,569,836

• 5 · Compensation of officers, directors and key employees

  total $3,204,261 · program services $1,793,831 · management and general $882,537 · fundraising $527,893

• 6 · Compensation of disqualified persons

  total $910,597 · program services $882,987 · management and general $21,920 · fundraising $5,690

• 7 · Other salaries and wages

  total $37,198,162 · program services $29,306,830 · management and general $3,609,423 · fundraising $4,281,909

• 8 · Pension plan contributions

  total $1,095,161 · program services $877,638 · management and general $104,384 · fundraising $113,139

• 9 · Other employee benefits

  total $5,879,581 · program services $4,520,179 · management and general $612,290 · fundraising $747,112

• 10 · Payroll taxes

  total $3,224,518 · program services $2,466,507 · management and general $398,199 · fundraising $359,812

• 11b · Fees: legal

  total $450,270 · program services $408,120 · management and general $39,754 · fundraising $2,396

• 11c · Fees: accounting

  total $101,651 · program services $16,504 · management and general $84,053 · fundraising $1,094

• 11d · Fees: lobbying

  total $6,076 · program services $6,076

• 11e · Fees: professional fundraising services

  total $1,014,267 · fundraising $1,014,267

• 11f · Fees: investment management

  total $141,897 · management and general $141,897

• 11g · Fees: other

  total $2,004,900 · program services $1,600,239 · management and general $153,058 · fundraising $251,603

• 12 · Advertising and promotion

  total $8,951,261 · program services $7,004,354 · management and general $367,581 · fundraising $1,579,326

• 13 · Office expenses

  total $2,651,200 · program services $1,937,231 · management and general $269,328 · fundraising $444,641

• 14 · Information technology

  total $3,315,242 · program services $2,485,790 · management and general $525,548 · fundraising $303,904

• 16 · Occupancy

  total $4,256,034 · program services $3,288,496 · management and general $510,593 · fundraising $456,945

• 17 · Travel

  total $6,001,556 · program services $5,420,470 · management and general $189,091 · fundraising $391,995

• 19 · Conferences, conventions and meetings

  total $5,958,948 · program services $5,516,754 · management and general $86,910 · fundraising $355,284

• 22 · Depreciation, depletion and amortization

  total $2,119,293 · program services $1,572,441 · management and general $269,274 · fundraising $277,578

• 23 · Insurance

  total $435,812 · program services $278,818 · management and general $133,840 · fundraising $23,154

• 24a · Other expenses: Resource Materials

  total $1,757,386 · program services $1,686,563 · management and general $51,910 · fundraising $18,913

• 24b · Other expenses: Financial Services

  total $446,443 · program services $1,252 · management and general $444,891 · fundraising $300

• 24c · Other expenses: Professional Dues

  total $202,946 · program services $167,253 · management and general $24,817 · fundraising $10,876

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

• 26 · Joint costs (an allocation of the lines above)

  total $5,545,437 · program services $4,202,348 · management and general $387,846 · fundraising $955,243

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $15,107,896 · end of year $18,546,590

• 2 · Savings and temporary cash investments

  beginning of year $3,710,359 · end of year $1,128,986

• 3 · Pledges and grants receivable

  beginning of year $2,729,789 · end of year $2,071,562

• 4 · Accounts receivable

  beginning of year $6,460

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,331,488 · end of year $2,390,297

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

  $56,760,610

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

  $22,882,216

• 10c · Land, buildings and equipment, net

  beginning of year $33,218,284 · end of year $33,878,394

• 11 · Investments: publicly traded securities

  beginning of year $8,600,503 · end of year $12,048,497

• 12 · Investments: other securities

  beginning of year -$138,762 · end of year -$147,225

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $19,519,755 · end of year $27,686,205

• 17 · Accounts payable and accrued expenses

  beginning of year $8,073,812 · end of year $8,313,773

• 19 · Deferred revenue

  beginning of year $1,204,380 · end of year $1,366,419

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $809,256 · end of year $5,422,285

• 27 · Net assets without donor restrictions

  beginning of year $70,692,845 · end of year $73,764,264

• 28 · Net assets with donor restrictions

  beginning of year $4,305,479 · end of year $8,736,565

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel

Upgraded travel, including first-class or business-class, may be provided to employees for air travel of extended length, frequent travel, and/or when the availability of reservations is limited to an upgraded class (which is rare and infrequent). Typically, such travel is at no additional expense due to airline frequent flyer programs which allow upgraded travel at no cost due to airline travel status. All employer-paid travel is for the convenience and business purpose of the organization, and is not treated as taxable income to the employee. The organization is also sensitive to maintaining the health, longevity, and well-being of employees who are required to travel frequently to fulfill the responsibilities and duties of their positions.

Schedule J, Part I, Line 1a Travel for companions

Travel for companions is provided when the companion's attendance at meetings, conferences, and events has a bona fide business purpose to the organization. This is not treated as taxable compensation. These expenses are not limited to officers, key employees, and highly compensated individuals, but are available to all employees in the situations described.

Schedule J, Part I, Line 4a Severance or change-of-control payment

Michael Farris received a change of control payment in the amount of $175,000 in calendar year 2022 when his title changed from CEO to Counselor to the CEO & President. Tony Johnson received a severance payment in the amount of $74,043.20 in calendar year 2022.

Schedule J, Part I, Line 7 Non-fixed payments

Discretionary bonuses were awarded to employees as part of an organization-wide merit performance award program.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• 15100 LLC

  Own real property · AZ · income $91,684 · assets $10,258,208

  Directly controlled by Alliance Defending Freedom

• ADF International Austria gemeinnuetzige GmbH

  Human rights legal work · AU · income $343,155 · assets $1,433,250

  Directly controlled by Alliance Defending Freedom

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• 15100 Solar LLC

  C Corporation · Own and operate solar energy project · AZ · 100% owned · share of income $106,200 · share of assets $1,393,067 · controlled entity

  Directly controlled by 15100 LLC

• ADF International Belgium

  C Corporation · Human rights legal work · BE · 100% owned · share of income $0 · share of assets $189,799 · controlled entity

  Directly controlled by Alliance Defending Freedom

• ADF International UK

  C Corporation · Human rights legal work · UK · 100% owned · share of income $254,477 · share of assets $457,581 · controlled entity

  Directly controlled by Alliance Defending Freedom

• ADF International France

  C Corporation · Human rights legal work · FR · 100% owned · share of income $3,736 · share of assets $135,313 · controlled entity

  Directly controlled by Alliance Defending Freedom

• ADF International Switzerland

  C Corporation · Human rights legal work · SZ · 100% owned · share of income $88,886 · share of assets $226,758 · controlled entity

  Directly controlled by Alliance Defending Freedom

• ADF International Deutschland eV

  C Corporation · Human rights legal work · GM · 100% owned · share of income $435,848 · share of assets $0 · controlled entity

  Directly controlled by Alliance Defending Freedom