Form 990 for tax year 2025
Filed by MOUNTAIN STATES LEGAL FOUNDATION.
Totals
- Total revenue
- $852,425
- Total expenses
- $2,573,381
- Contributions and grants received
- $783,152
- Grants paid
- $0
- Program service revenue
- $7,683
- Investment income
- $61,590
- Other revenue
- $0
- Total assets, end of year
- $5,323,530
- Total liabilities, end of year
- $481,382
- Net assets or fund balances, end of year
- $4,842,148
- Program services expenses (Part IX)
- $1,784,483
- Management and general expenses
- $243,032
- Fundraising expenses
- $545,866
- Program service expenses (Part III)
- $1,784,483
Program services were 69.3% 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
$783,152
-
2a · Program service revenue: LEGAL REIMBURSEMENT
total $405 · related or exempt $405
-
2b · Program service revenue: MISC
total $7,278 · related or exempt $7,278
-
3 · Investment income
total $61,590 · excluded $61,590
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
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 $487,001 · program services $371,486 · management and general $35,804 · fundraising $79,711
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $610,602 · program services $465,768 · management and general $44,892 · fundraising $99,942
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $116,637 · program services $87,844 · management and general $14,437 · fundraising $14,356
-
10 · Payroll taxes
total $95,282 · program services $71,761 · management and general $11,794 · fundraising $11,727
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $963,485 · program services $629,577 · management and general $104,446 · fundraising $229,462
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $65,645 · program services $49,370 · management and general $2,534 · fundraising $13,741
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $67,281 · program services $14,466 · management and general $20,200 · fundraising $32,615
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $39,997 · program services $30,445 · management and general $3,276 · fundraising $6,276
-
23 · Insurance
total $28,471 · program services $21,672 · management and general $2,332 · fundraising $4,467
-
24a · Other expenses: Printing and Publications
total $59,713 · program services $12,204 · management and general $101 · fundraising $47,408
-
24b · Other expenses: Building expenses
total $34,379 · program services $26,169 · management and general $2,816 · fundraising $5,394
-
24c · Other expenses: Telephone
total $4,888 · program services $3,721 · management and general $400 · fundraising $767
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $387,909 · end of year $156,379
-
2 · Savings and temporary cash investments
beginning of year $7,489 · end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $89,370 · end of year $115
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $370,679 · end of year $208,130
-
10a · Land, buildings and equipment: cost or other basis
$2,121,057
-
10b · Land, buildings and equipment: accumulated depreciation
$1,093,093
-
10c · Land, buildings and equipment, net
beginning of year $1,067,961 · end of year $1,027,964
-
11 · Investments: publicly traded securities
beginning of year $5,096,169 · end of year $3,930,942
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $381,842 · end of year $330,033
-
25 · Other liabilities
beginning of year $172,814 · end of year $151,349
-
27 · Net assets without donor restrictions
beginning of year $4,508,995 · end of year $2,919,831
-
28 · Net assets with donor restrictions
beginning of year $1,955,926 · end of year $1,922,317
Mission and programs · 2025
Mission
WE PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSTEM.
Activities or mission (Part I)
TO PROTECT THE RIGHTS ENSHRINED IN THE CONSTITUTION OF THE USA THROUGH PRO BONO LITIGATION.
-
MOUNTAIN STATES LEGAL FOUNDATION [THE 'FOUNDATION OR MSLF'] WAS CREATED TO PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSYTEM. IT LITIGATES ON BEHALF OF THOSE WHO CANNOT AFFORD PRIVAT COUNSEL. THE FOUNDATION SEEKS VICTORY FOR ITS CLIENTS AT THE HIGHEST LEVEL POSSIBLE, INCLUDING THE SUPREME COURT OF THE UNITED STATES AND ESTABLISMENT OF BINDING LEGAL PRECEDENTS THAT WILL BENEFIT MILLIONS OF AMERICANS
Expenses $1,289,867
-
THE FOUNDATION ALSO ENGAGES IN COMMUNICATION AND EDUCATION WITH THE AMERICAN PUBLIC ON THE THREATS TO THEIR LIBERTIES PRESENTED BY UNRESTRICTED GOVERNMENT ACTION
Expenses $494,616
As filed on the 2025 return.
Listed in Part VII
-
Roger M Cymbaluk
Director
- Total calculated
- $0
- Hours/week
- 1
-
Richard Royce Fletcher Esq
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
John E Rockwell PE
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Nick Dranias
Director
- Total calculated
- $0
- Hours/week
- 1
-
Roy G Cohee
Director
- Total calculated
- $0
- Hours/week
- 1
-
John R Gibson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Russ Hendricks
Vice Chairman
- Total calculated
- $0
- Hours/week
- 1
-
William McGrath
Director
- Total calculated
- $0
- Hours/week
- 1
-
Ken Johnson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Don Shawcroft
Director
- Total calculated
- $0
- Hours/week
- 1
-
Peter I Wold
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Brad Allen
Director
- Total calculated
- $0
- Hours/week
- 1
-
Cristen Wohlgemuth
President/CEO
- Total calculated
- $0
- Hours/week
- 40
-
William Trachman
General Counsel
- Total calculated
- $0
- Hours/week
- 0
-
Austin Scott
Chief Operating Officer
- Total calculated
- $0
- Hours/week
- 40
-
James Kerwin
Senior Attorney
- Total calculated
- $0
- Hours/week
- 40
-
Ivan London
Senior Attorney
- Total calculated
- $0
- Hours/week
- 40
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 19 February 2026
- IRS schema version
- 2025v4.0
- Source object
- 202630509349301543
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