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Nonprofiteer
← AMERICA FIRST LEGAL FOUNDATION

Form 990 for tax year 2024

Filed by AMERICA FIRST LEGAL FOUNDATION.

Totals

Total revenue
$31,973,002
Total expenses
$15,186,933
Contributions and grants received
$31,464,833
Grants paid
$75,000
Program service revenue
$0
Investment income
$469,010
Other revenue
$39,159
Total assets, end of year
$30,185,824
Total liabilities, end of year
$604,103
Net assets or fund balances, end of year
$29,581,721
Program services expenses (Part IX)
$12,559,159
Management and general expenses
$1,223,425
Fundraising expenses
$1,404,349
Program service expenses (Part III)
$12,559,159

Program services were 82.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Stephen Miller

    President, Executive Director

    Total calculated
    $567,326
    From this org
    $527,414
    From related orgs
    $0
    Other
    $39,912
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $452,338
    Bonus
    $75,000
    Other
    $76
    Deferred
    $17,250
    Nontaxable benefits
    $22,662
    Filer's total
    $567,326

  • Gene Hamilton

    VP, General Counsel, Secretary

    Total calculated
    $793,500
    From this org
    $645,738
    From related orgs
    $120,000
    Other
    $27,762
    Hours/week
    40 + 20 related

    Schedule J breakdown matched by us

    Base
    $520,738 + $120,000 related
    Bonus
    $125,000
    Other
    $0
    Deferred
    $17,250
    Nontaxable benefits
    $10,512
    Filer's total
    $673,500 + $120,000 related

  • Matt Whitaker

    Director

    Total calculated
    $0
    Hours/week
    1

  • Russ Vought

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Ed Corrigan

    Director

    Total calculated
    $0
    Hours/week
    1

  • Blake Masters

    Director

    Total calculated
    $0
    Hours/week
    1

  • Reed Rubinstein

    Lawyer

    Total calculated
    $303,305
    From this org
    $276,872
    From related orgs
    $0
    Other
    $26,433
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,552
    Bonus
    $0
    Other
    $320
    Deferred
    $14,443
    Nontaxable benefits
    $11,990
    Filer's total
    $303,305

  • Andrew Block

    Lawyer

    Total calculated
    $218,341
    From this org
    $207,369
    From related orgs
    $0
    Other
    $10,972
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,044
    Bonus
    $8,000
    Other
    $325
    Deferred
    $10,016
    Nontaxable benefits
    $956
    Filer's total
    $218,341

  • Lathika Mary Thomas

    Chief Development Officer

    Total calculated
    $244,038
    From this org
    $243,195
    From related orgs
    $0
    Other
    $843
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $27,548
    Bonus
    $215,647
    Other
    $0
    Deferred
    $827
    Nontaxable benefits
    $16
    Filer's total
    $244,038

  • Ian Prior

    Lawyer

    Total calculated
    $357,380
    From this org
    $219,943
    From related orgs
    $120,000
    Other
    $17,437
    Hours/week
    40 + 20 related

    Schedule J breakdown matched by us

    Base
    $219,563 + $120,000 related
    Bonus
    $0
    Other
    $380
    Deferred
    $0
    Nontaxable benefits
    $17,437
    Filer's total
    $237,380 + $120,000 related

  • Daniel Epstein

    Lawyer

    Total calculated
    $417,250
    From this org
    $400,000
    From related orgs
    $0
    Other
    $17,250
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $400,000
    Bonus
    $0
    Other
    $0
    Deferred
    $17,250
    Nontaxable benefits
    $0
    Filer's total
    $417,250

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 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

The filer's explanations (Part III)

Schedule J, Part II, B(i):
Gene Hamilton received $150,000 during FY 2024, which was an adjustment for the past three years of compensation which the board believed was below market. Stephen Miller received $100,000 during FY 2024, which was an adjustment for the past three years of compensation which the board believed was below market.
Schedule J, Part II, B(ii):
Gene Hamilton received $125,000 bonus during FY 2024. $25,000 is related to 2023 performance and $100,000 is related to 2024 performance. Stephen Miller received $75,000 bonus during FY 2024. $25,000 is related to 2023 performance and $50,000 is related to 2024 performance.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Citizens for Sanity

    501(c)(4) · social Welfare · DE · controlled entity

    Directly controlled by America First Legal Foundation

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202523219349315387

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