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← DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES

Form 990 for tax year 2025

Filed by DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES.

Totals

Total revenue
$2,629,405
Total expenses
$2,447,435
Contributions and grants received
$2,619,243
Grants paid
$0
Program service revenue
$0
Investment income
$10,162
Other revenue
$0
Total assets, end of year
$1,450,941
Total liabilities, end of year
$182,272
Net assets or fund balances, end of year
$1,268,669
Program services expenses (Part IX)
$1,668,022
Management and general expenses
$484,642
Fundraising expenses
$294,771
Program service expenses (Part III)
$1,668,022

Program services were 68.2% 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

    $2,619,243

  • 3 · Investment income

    total $10,162 · related or exempt $10,162

  • 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 $623,486 · program services $342,917 · management and general $155,872 · fundraising $124,697

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $958,756 · program services $756,687 · management and general $136,444 · fundraising $65,625

  • 8 · Pension plan contributions

    total $42,753 · program services $29,927 · management and general $8,551 · fundraising $4,275

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $102,039 · program services $63,116 · management and general $24,275 · fundraising $14,648

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $9,916 · program services $4,958 · management and general $4,958

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $76,459 · fundraising $76,459

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $39,247 · program services $9,301 · management and general $29,946

  • 12 · Advertising and promotion

    total $31,019 · program services $31,019

  • 13 · Office expenses

    total $15,508 · program services $8,386 · management and general $7,122

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $3,573 · program services $1,787 · management and general $1,786

  • 17 · Travel

    total $48,174 · program services $36,131 · management and general $7,226 · fundraising $4,817

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $86,115 · program services $86,115

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $592 · management and general $592

  • 23 · Insurance

    total $99,426 · management and general $95,176 · fundraising $4,250

  • 24a · Other expenses: COMMUNICATION

    total $139,465 · program services $139,465

  • 24b · Other expenses: POLICY RESEARCH

    total $103,056 · program services $103,056

  • 24c · Other expenses: SOFTWARE & APPLICATIONS

    total $35,784 · program services $23,975 · management and general $11,809

  • 24d · Other expenses: DUES & SUBSCRIPTIONS

    total $30,407 · program services $30,407

  • 24e · All other expenses

    total $1,660 · program services $775 · management and general $885

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $238,926 · end of year $902,878

  • 2 · Savings and temporary cash investments

    beginning of year $851,268 · end of year $506,711

  • 3 · Pledges and grants receivable

    end of year $15,000

  • 4 · Accounts receivable

    end of year $0

  • 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

    beginning of year $1,838 · end of year $3,870

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,760 · end of year $21,200

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

    $2,961

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

    $2,277

  • 10c · Land, buildings and equipment, net

    beginning of year $1,276 · end of year $684

  • 11 · Investments: publicly traded securities

    end of year $0

  • 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

    beginning of year $598 · end of year $598

  • 17 · Accounts payable and accrued expenses

    beginning of year $42,427 · end of year $143,251

  • 25 · Other liabilities

    end of year $39,021

  • 27 · Net assets without donor restrictions

    beginning of year $1,056,239 · end of year $1,253,669

  • 28 · Net assets with donor restrictions

    end of year $15,000

Mission and programs · 2025

Mission

TO PROVIDE THOUGHTFUL, CONSERVATIVE SOLUTIONS TO THE CHALLENGES PRESENTED BY EDUCATION, WORKFORCE, LABOR AND EMPLOYMENT ISSUES.

  • POLICY STUDIES - TO RESEARCH AND PUBLISH STUDIES ABOUT FEDERAL EDUCATION AND WORKFORCE POLICIESLEGAL ACTIVITIES - TO PROVIDE OVERSIGHT AND TRANSPARENCY REGARDING THE WORK OF FEDERAL AGENCIES, PARTICULARLY THE US DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF LABOR AND TO SUBMIT AMICUS BRIEFS IN CASES OF INTEREST.COMMUNICATION AND OUTREACH - TO BROADCAST THE ORGANIZATIONS WORK TO THE PUBLIC AND WASHINGTON DC POLICYMAKERS

    Expenses $1,668,022 · Revenue $2,619,243

As filed on the 2025 return.

Listed in Part VII

  • Robert S Eitel

    President / Sec

    Total calculated
    $303,016
    From this org
    $303,016
    From related orgs
    $0
    Other
    $0
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $301,840
    Bonus
    not reported
    Other
    $1,176
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $303,016

  • Jim Blew

    VP / Treasurer

    Total calculated
    $242,878
    From this org
    $242,878
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $241,646
    Bonus
    not reported
    Other
    $1,232
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $242,878

  • Donald A Daugherty

    LEGAL

    Total calculated
    $175,928
    From this org
    $175,928
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,928
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $175,928

  • Paul Friedrich Zimmerman

    POLICY & LEGAL

    Total calculated
    $161,797
    From this org
    $161,797
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,625
    Bonus
    $3,172
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $161,797

  • Virginia Gentles

    POLICY

    Total calculated
    $151,812
    From this org
    $151,812
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,812
    Bonus
    $3,000
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $151,812

  • Martha Astor

    LEGAL

    Total calculated
    $120,886
    From this org
    $120,886
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Nate Bailey

    Chairman

    Total calculated
    $0
    Hours/week
    2

  • Ebony Lee

    Director

    Total calculated
    $0
    Hours/week
    2

  • Hudson La Force III

    Director

    Total calculated
    $0
    Hours/week
    2

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 · Form 990 of other organizations
  • 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
2025
Filed
18 August 2026
IRS schema version
2025v4.1
Source object
202642309349302229

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