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Nonprofiteer
← CAIR NATIONAL LEGAL DEFENSE FUND INC

Form 990 for tax year 2024

Filed by CAIR NATIONAL LEGAL DEFENSE FUND INC.

Totals

Total revenue
$249,901
Total expenses
$203,133
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$249,901
Investment income
$0
Other revenue
$0
Total assets, end of year
$86,780
Total liabilities, end of year
$267,155
Net assets or fund balances, end of year
-$180,375
Program services expenses (Part IX)
$197,482
Management and general expenses
$5,651
Fundraising expenses
$0
Program service expenses (Part III)
$197,482

Program services were 97.2% 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.

  • 2a · Program service revenue: PROGRAM SERVICE FEES

    total $249,901 · related or exempt $249,901

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $11,865 · program services $11,865

  • 11b · Fees: legal

    total $76,440 · program services $76,440

  • 11g · Fees: other

    total $75,784 · program services $75,239 · management and general $545

  • 13 · Office expenses

    total $2,903 · program services $2,493 · management and general $410

  • 17 · Travel

    total $26,118 · program services $24,422 · management and general $1,696

  • 24a · Other expenses: COURT COSTS

    total $6,807 · program services $6,807

  • 24b · Other expenses: MISCELLANEOUS EXPENSES

    total $3,171 · program services $171 · management and general $3,000

  • 24c · Other expenses: BAR DUES

    total $28 · program services $28

  • 24d · Other expenses: MEALS AND ENTERTAINMENT

    total $17 · program services $17

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $41,982 · end of year $58,975

  • 4 · Accounts receivable

    beginning of year $6,271

  • 15 · Other assets

    beginning of year $0 · end of year $27,805

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,986 · end of year $6,967

  • 25 · Other liabilities

    beginning of year $271,410 · end of year $260,188

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year -$227,143 · end of year -$180,375

Mission and programs · 2024

Mission

THE CORPORATION WAS CREATED TO: (1) ENSURE THAT THE INTERESTS AND POSITIONS OF THE AMERICAN MUSLIM COMMUNITY IN THE UNITED STATES ARE REPRESENTED, UNDERSTOOD AND RESPECTED, (2) RAISE AWARENESS WITHIN THE AMERICAN SOCIETY ABOUT ISLAM AND THE MUSLIM COMMUNITY, (3) ACT AS A LEGAL AND ADVOCACY GROUP TO PROTECT THE CIVIL RIGHTS OF MUSLIMS, (4) COOPERATE WITH OTHER ORGANIZATIONS HAVING SIMILAR OBJECTIVES AND PURPOSES, (5) PROVIDE LEGAL REPRESENTATION TO MUSLIMS WHERE THEIR CIVIL RIGHTS WERE BEING VIOLATED. AND (6) PROVIDE GENERAL COUNSEL LEGAL SERVICES TO CAIR-FOUNDATION, INC. INCLUDING ADVICE AND CONSULTATION REGARDING DAY-TO-DAY LEGAL ISSUES AND MATTERS CAIR WILL ENCOUNTER.

Activities or mission (Part I)

PROVIDES LEGAL SUPPORT TO MEMBERS OF THE MUSLIM-AMERICAN POPULATION

  • DURING THE TAX YEAR, THE CAIR NATIONAL LEGAL DEFENSE FUND ENSURED THAT THE INTERESTS AND POSITIONS OF THE AMERICAN MUSLIM COMMUNITY IN THE UNITED STATES ARE REPRESENTED, UNDERSTOOD AND RESPECTED; RAISED AWARENESS WITHIN THE AMERICAN SOCIETY ABOUT ISLAM AND THE MUSLIM COMMUNITY; ACTED AS A LEGAL AND ADVOCACY GROUP TO PROTECT THE CIVIL RIGHTS OF MUSLIMS; COOPERATED WITH OTHER ORGANIZATIONS HAVING SIMILAR OBJECTIVES AND PURPOSES; PROVIDED LEGAL REPRESENTATION TO MUSLIMS WHERE THEIR CIVIL RIGHTS WERE BEING VIOLATED.

    Expenses $197,482 · Revenue $249,901

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ROULA ALLOUCH

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • LENA MASRI

    DIRECTOR/SECRETARY

    Total calculated
    $198,948
    From this org
    $11,865
    From related orgs
    $173,021
    Other
    $14,062
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $173,021 related
    Bonus
    $11,865
    Other
    $0
    Deferred
    $0 + $7,138 related
    Nontaxable benefits
    $0 + $6,924 related
    Filer's total
    $11,865 + $187,083 related

  • JOHN FLOYD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • MARIAM ALADDIN-ALBAKAYE

    CONTROLLER

    Total calculated
    $179,972
    From this org
    $0
    From related orgs
    $148,473
    Other
    $31,499
    Hours/week
    0.75 + 39.25 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,473 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $5,849 related
    Nontaxable benefits
    $0 + $25,650 related
    Filer's total
    $0 + $179,972 related

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

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)

PART 1 LINE 3
THE ORGANIZATION'S SECRETARY IS COMPENSATED BY A RELATED NON-PROFIT ORGANIZATION, CAIR-FOUNDATION, INC. WHERE SHE SERVES AS NATIONAL LITIGATION DIRECTOR OF THE RELATED ORGANIZATION. CAIR FOUNDATION INC.'S BOARD OF DIRECTOR'S HAS A POLICY FOR REVIEWING AND APPROVING THE COMPENSATION PACKAGES OF THE OFFICERS AND KEY EMPLOYEES ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVEL WITH APPROPRIATE MARKET RANGE. THE POLICY PROVIDES THAT THE REVIEW AND APPROVAL OF THE COMPENSATION ARRANGEMENT WILL BE CONDUCTED, IN ADVANCE, BY INDEPENDENT AND IMPARTIAL COMPARABILITY DATA SUCH AS COMPENSATION PAID BY SIMILARLY SITUATED SAME GEOGRAPHIC AREA. THE BOARD MAY ALSO REVIEW CURRENT COMPENSATION OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE COVERED MEMBERS OF THE BOARD (OR A COMMITTEE OF THE BOARD). THE BOARD REVIEWS NONPROFIT AND FOR-PROFIT ORGANIZATIONS FOR COMPARABLE POSITIONS IN THE SURVEYS COMPILED BY INDEPENDENT FIRMS AND CONSIDER RECENT WRITTEN INDIVIDUAL'S SERVICES. THE DOCUMENTATION OF THE BOARD INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF APPROVAL, THE MEMBERS WHO WERE PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, A DESCRIPTION OF THE COMPARABILITY DATA AND HOW IT WAS OBTAINED AND RELIED UPON INCLUDING THE RECOMMENDATIONS RECEIVED FROM THIRD-PARTY CONSULTANTS, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION.

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.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202523209349301177

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