Form 990 for tax year 2023
Filed by AMERICA FIRST LEGAL FOUNDATION.
Totals
- Total revenue
- $9,646,710
- Total expenses
- $10,308,089
- Contributions and grants received
- $9,419,317
- Grants paid
- $75,000
- Program service revenue
- $0
- Investment income
- $226,632
- Other revenue
- $761
- Total assets, end of year
- $13,167,362
- Total liabilities, end of year
- $371,179
- Net assets or fund balances, end of year
- $12,796,183
- Program services expenses (Part IX)
- $8,800,879
- Management and general expenses
- $730,394
- Fundraising expenses
- $776,816
- Program service expenses (Part III)
- $8,800,879
Program services were 85.4% 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
$9,419,317
-
1g · Noncash contributions included above
$108,590
-
3 · Investment income
total $226,330 · excluded $226,330
-
7a · Gross sales of assets other than inventory
securities $27,004
-
7b · Less cost or other basis and sales expenses
securities $26,702
-
7c · Gain or loss
securities $302
-
7d · Net gain or loss
total $302 · excluded $302
-
11a · Other revenue: Other Income
total $761 · excluded $761
-
11e · Other revenue, total
$761
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $75,000 · program services $75,000
-
5 · Compensation of officers, directors and key employees
total $600,198 · program services $420,139 · management and general $136,718 · fundraising $43,341
-
7 · Other salaries and wages
total $2,403,357 · program services $1,857,369 · management and general $320,311 · fundraising $225,677
-
8 · Pension plan contributions
total $76,912 · program services $59,929 · management and general $9,557 · fundraising $7,426
-
9 · Other employee benefits
total $98,761 · program services $78,623 · management and general $10,469 · fundraising $9,669
-
10 · Payroll taxes
total $201,267 · program services $152,963 · management and general $30,190 · fundraising $18,114
-
11b · Fees: legal
total $3,087,540 · program services $3,074,452 · management and general $2,088 · fundraising $11,000
-
11c · Fees: accounting
total $84,810 · management and general $84,810
-
11g · Fees: other
total $641,471 · program services $193,610 · management and general $41,179 · fundraising $406,682
-
12 · Advertising and promotion
total $2,446,110 · program services $2,446,045 · fundraising $65
-
13 · Office expenses
total $114,849 · program services $85,088 · management and general $19,685 · fundraising $10,076
-
14 · Information technology
total $123,985 · program services $94,228 · management and general $18,598 · fundraising $11,159
-
16 · Occupancy
total $163,300 · program services $124,108 · management and general $24,495 · fundraising $14,697
-
17 · Travel
total $62,629 · program services $47,598 · management and general $9,394 · fundraising $5,637
-
19 · Conferences, conventions and meetings
total $10,674 · program services $8,112 · management and general $1,601 · fundraising $961
-
23 · Insurance
total $68,087 · program services $48,101 · management and general $14,290 · fundraising $5,696
-
24a · Other expenses: Books, Subscriptions, R
total $41,522 · program services $31,557 · management and general $6,228 · fundraising $3,737
-
24b · Other expenses: Bank / credit card char
total $7,617 · program services $3,957 · management and general $781 · fundraising $2,879
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $13,414,311 · end of year $1,205,748
-
2 · Savings and temporary cash investments
end of year $9,523,014
-
3 · Pledges and grants receivable
beginning of year $81,952 · end of year $423,291
-
7 · Other notes and loans receivable
end of year $2,000,000
-
9 · Prepaid expenses and deferred charges
beginning of year $15,000 · end of year $15,309
-
15 · Other assets
beginning of year $124,600 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $178,355 · end of year $371,179
-
27 · Net assets without donor restrictions
beginning of year $13,375,556 · end of year $12,796,183
-
28 · Net assets with donor restrictions
beginning of year $81,952 · end of year $0
Mission and programs · 2023
Mission
America First Legal Foundation's mission is to provide the conservative movement with the litigation tools, tactics, resources, and strategies to help make it successful in advancing conservative policy solutions.
Activities or mission (Part I)
See Part III, line 1.
-
To encourage, sponsor, and facilitate the cultivation and diffusion of knowledge and understanding of the law and individual rights, to promote the rule of law in the United States and to ensure due process and equal protection under the law for all Americans.
Expenses $8,800,879 · Grants $75,000
As filed on the 2023 return.
Listed in Part VII
-
Stephen Miller
President, Executive Director
- Total calculated
- $266,626
- From this org
- $223,423
- From related orgs
- $0
- Other
- $43,203
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $223,423
- Bonus
- $0
- Other
- $0
- Deferred
- $9,600
- Nontaxable benefits
- $33,603
- Filer's total
- $266,626
-
Gene Hamilton
VP, General Counsel, Secretary
- Total calculated
- $453,572
- From this org
- $290,218
- From related orgs
- $120,000
- Other
- $43,354
- Hours/week
- 40 + 20 related
Schedule J breakdown matched by us
- Base
- $290,218 + $120,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $15,000
- Nontaxable benefits
- $28,354
- Filer's total
- $333,572 + $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
- $278,725
- From this org
- $241,450
- From related orgs
- $0
- Other
- $37,275
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $241,450
- Bonus
- $0
- Other
- $0
- Deferred
- $12,700
- Nontaxable benefits
- $24,575
- Filer's total
- $278,725
-
Nicholas Barry
Lawyer
- Total calculated
- $200,417
- From this org
- $167,263
- From related orgs
- $0
- Other
- $33,154
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $167,263
- Bonus
- $0
- Other
- $0
- Deferred
- $8,400
- Nontaxable benefits
- $24,754
- Filer's total
- $200,417
-
Michael Ding
Lawyer
- Total calculated
- $213,633
- From this org
- $174,830
- From related orgs
- $0
- Other
- $38,803
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $174,830
- Bonus
- $0
- Other
- $0
- Deferred
- $8,850
- Nontaxable benefits
- $29,953
- Filer's total
- $213,633
-
Lathika Mary Thomas
Chief Development Officer
- Total calculated
- $267,498
- From this org
- $261,862
- From related orgs
- $0
- Other
- $5,636
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $261,862
- Bonus
- $0
- Other
- $0
- Deferred
- $5,312
- Nontaxable benefits
- $324
- Filer's total
- $267,498
-
Ian Prior
Lawyer
- Total calculated
- $373,215
- From this org
- $217,669
- From related orgs
- $120,000
- Other
- $35,546
- Hours/week
- 40 + 20 related
Schedule J breakdown matched by us
- Base
- $217,669 + $120,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $35,546
- Filer's total
- $253,215 + $120,000 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 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
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
-
$75,000
To Advance the Rule of Law in the States
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.
-
501(c)(4) · social Welfare · DE · controlled entity
Directly controlled by America First Legal Foundation
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202413209349311446
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