Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $55,688

• 1d · Related organizations

  $923,118

• 1f · All other contributions, gifts and grants

  $108,860,540

• 1g · Noncash contributions included above

  $1,383,910

• 2a · Program service revenue: MEMBERSHIP FEES

  total $3,207,124 · related or exempt $3,207,124

• 3 · Investment income

  total $2,109,253 · excluded $2,109,253

• 6a · Gross rents

  real property $513,014

• 6b · Less rental expenses

  real property $460,449

• 6c · Rental income or loss

  real property $52,565

• 6d · Net rental income or loss

  total $52,565 · excluded $52,565

• 7a · Gross sales of assets other than inventory

  securities $22,935,904 · other assets $2,765,532

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

  securities $20,934,114 · other assets $2,973,264

• 7c · Gain or loss

  securities $2,001,790 · other assets -$207,732

• 7d · Net gain or loss

  total $1,794,058 · excluded $1,794,058

• 11a · Other revenue: COURT AWARDED FEES

  total $2,659,214 · related or exempt $2,659,214

• 11b · Other revenue: MISCELLANEOUS INCOME

  total $146,155 · excluded $146,155

• 11c · Other revenue: HONORARIUM INCOME

  total $32,036 · related or exempt $32,036

• 11e · Other revenue, total

  $2,837,405

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $10,563,070 · program services $10,563,070

• 2 · Grants to domestic individuals

  total $1,352,300 · program services $1,352,300

• 3 · Grants to foreign organizations and individuals

  total $12,600 · program services $12,600

• 5 · Compensation of officers, directors and key employees

  total $1,954,455 · program services $1,193,923 · management and general $362,115 · fundraising $398,417

• 6 · Compensation of disqualified persons

  total $317,551 · program services $253,300 · management and general $26,384 · fundraising $37,867

• 7 · Other salaries and wages

  total $42,263,549 · program services $33,112,630 · management and general $4,482,192 · fundraising $4,668,727

• 8 · Pension plan contributions

  total $1,288,614 · program services $1,033,052 · management and general $131,078 · fundraising $124,484

• 9 · Other employee benefits

  total $6,137,732 · program services $4,480,083 · management and general $910,972 · fundraising $746,677

• 10 · Payroll taxes

  total $3,242,018 · program services $2,506,349 · management and general $359,612 · fundraising $376,057

• 11b · Fees: legal

  total $547,945 · program services $371,705 · management and general $176,111 · fundraising $129

• 11c · Fees: accounting

  total $74,580 · management and general $74,580

• 11d · Fees: lobbying

  total $57,505 · program services $57,505

• 11e · Fees: professional fundraising services

  total $1,677,500 · fundraising $1,677,500

• 11f · Fees: investment management

  total $147,896 · management and general $147,896

• 11g · Fees: other

  total $3,225,855 · program services $2,294,149 · management and general $443,928 · fundraising $487,778

• 12 · Advertising and promotion

  total $7,169,526 · program services $5,085,162 · management and general $247,454 · fundraising $1,836,910

• 13 · Office expenses

  total $3,000,763 · program services $2,078,835 · management and general $290,360 · fundraising $631,568

• 14 · Information technology

  total $4,262,510 · program services $2,952,560 · management and general $874,415 · fundraising $435,535

• 16 · Occupancy

  total $4,926,846 · program services $3,743,662 · management and general $714,152 · fundraising $469,032

• 17 · Travel

  total $5,594,290 · program services $4,903,560 · management and general $182,871 · fundraising $507,859

• 19 · Conferences, conventions and meetings

  total $5,203,516 · program services $4,694,805 · management and general $54,841 · fundraising $453,870

• 22 · Depreciation, depletion and amortization

  total $2,802,165 · program services $2,104,466 · management and general $408,869 · fundraising $288,830

• 23 · Insurance

  total $748,021 · program services $476,478 · management and general $229,756 · fundraising $41,787

• 24a · Other expenses: RESOURCE MATERIALS

  total $1,304,497 · program services $1,128,421 · management and general $137,208 · fundraising $38,868

• 24b · Other expenses: FINANCIAL SERVICES

  total $486,881 · program services $4,028 · management and general $482,529 · fundraising $324

• 24c · Other expenses: PROFESSIONAL DUES

  total $206,796 · program services $171,314 · management and general $27,368 · fundraising $8,114

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

  total $1,677,500 · program services $1,149,463 · management and general $26,337 · fundraising $501,700

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $23,845,125 · end of year $31,104,619

• 2 · Savings and temporary cash investments

  beginning of year $59,219 · end of year $0

• 3 · Pledges and grants receivable

  beginning of year $1,107,267 · end of year $47,571

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,595,868 · end of year $5,538,563

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

  $63,219,611

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

  $25,310,131

• 10c · Land, buildings and equipment, net

  beginning of year $34,198,872 · end of year $37,909,480

• 11 · Investments: publicly traded securities

  beginning of year $23,493,994 · end of year $34,586,592

• 12 · Investments: other securities

  beginning of year -$162,940 · end of year -$192,079

• 15 · Other assets

  beginning of year $17,631,646 · end of year $3,239,039

• 17 · Accounts payable and accrued expenses

  beginning of year $7,859,534 · end of year $8,674,263

• 19 · Deferred revenue

  beginning of year $1,404,062 · end of year $1,301,751

• 25 · Other liabilities

  beginning of year $3,342,559 · end of year $2,457,165

• 27 · Net assets without donor restrictions

  beginning of year $86,878,456 · end of year $95,600,246

• 28 · Net assets with donor restrictions

  beginning of year $3,284,440 · end of year $4,200,360

The filer's explanations (Part III)

PART I, LINE 1A

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. TRAVEL FOR COMPANIONS MAY BE PROVIDED WHEN THEIR TRAVEL AND/OR ATTENDANCE AT MEETINGS, CONFERENCES, OR EVENTS IS PERMITTED UNDER THE ORGANIZATION'S POLICIES. ON CERTAIN OCCASIONS, ONE OR MORE FAMILY MEMBERS HAVE ACCOMPANIED AN OFFICER OR KEY EMPLOYEE ON A BUSINESS TRIP WITHOUT A BUSINESS PURPOSE TO THE ORGANIZATION. IN THOSE CASES, THE BENEFIT WAS INCLUDED IN TAXABLE COMPENSATION.

PART I, LINE 4A

MICHAEL FARRIS CHANGE OF CONTROL PAYMENT $525,000 IN CALENDAR YEAR 2024 (FARRIS RETIRED IN 2023).

PART I, LINE 7

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 -$146,128 · assets $9,125,450

  Directly controlled by ALLIANCE DEFENDING FREEDOM

Related corporations and trusts

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

• 15100 SOLAR LLC

  C · OWN AND OPERATE SOLAR ENERGY PROJECT · AZ · 100% owned · share of income $98,213 · share of assets $949,447 · controlled entity

  Directly controlled by 15100 LLC

• ALLIANCE DEFENDING FREEDOM INTERNATIONAL BELGIUM

  C · HUMAN RIGHTS LEGAL WORK · BE

• ADF INTERNATIONAL (UK) LIMITED

  C · HUMAN RIGHTS LEGAL WORK · UK

• ALLIANCE DEFENDING FREEDOM INTERNATIONAL FRANCE

  C · HUMAN RIGHTS LEGAL WORK · FR

• ALLIANCE DEFENDING FREEDOM INTERNATIONAL SWITZERLAND

  C · HUMAN RIGHTS LEGAL WORK · SZ

• ALLIANCE DEFENDING FREEDOM INTERNATIONAL DEUTSCHLAND EV

  C · HUMAN RIGHTS LEGAL WORK · GM