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Nonprofiteer
← DAVID HOROWITZ FREEDOM CENTER

Form 990 for tax year 2024

Filed by DAVID HOROWITZ FREEDOM CENTER.

Totals

Total revenue
$8,528,584
Total expenses
$7,511,789
Contributions and grants received
$7,851,154
Grants paid
$0
Program service revenue
$608,166
Investment income
$6
Other revenue
$69,258
Total assets, end of year
$1,789,049
Total liabilities, end of year
$1,166,409
Net assets or fund balances, end of year
$622,640
Program services expenses (Part IX)
$5,345,919
Management and general expenses
$591,986
Fundraising expenses
$1,573,884
Program service expenses (Part III)
$5,345,919

Program services were 71.2% 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.

  • 1e · Government grants (contributions)

    $278,340

  • 1f · All other contributions, gifts and grants

    $7,572,814

  • 1g · Noncash contributions included above

    $126,201

  • 2a · Program service revenue: RESTORATION WEEKEND

    total $516,664 · related or exempt $516,664

  • 2b · Program service revenue: OTHER

    total $47,561 · related or exempt $47,561

  • 2c · Program service revenue: WEDNESDAY MORNING CLUB

    total $43,941 · related or exempt $43,941

  • 3 · Investment income

    total $6 · excluded $6

  • 10a · Gross sales of inventory

    $61,697

  • 10b · Cost of goods sold

    $82,082

  • 10c · Net income from sales of inventory

    total -$20,385 · related or exempt -$20,385

  • 11a · Other revenue: MAIL LIST RENTAL

    total $67,126 · unrelated business $67,126

  • 11b · Other revenue: OTHER INCOME

    total $22,517 · excluded $22,517

  • 11e · Other revenue, total

    $89,643

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $720,703 · program services $564,698 · management and general $69,282 · fundraising $86,723

  • 7 · Other salaries and wages

    total $1,200,706 · program services $940,798 · management and general $115,426 · fundraising $144,482

  • 9 · Other employee benefits

    total $269,331 · program services $211,031 · management and general $25,891 · fundraising $32,409

  • 10 · Payroll taxes

    total $129,276 · program services $101,293 · management and general $12,427 · fundraising $15,556

  • 11b · Fees: legal

    total $89,749 · management and general $78,011 · fundraising $11,738

  • 11c · Fees: accounting

    total $162,173 · management and general $162,173

  • 11e · Fees: professional fundraising services

    total $783,953 · fundraising $783,953

  • 11g · Fees: other

    total $1,283,130 · program services $1,186,126 · management and general $13,546 · fundraising $83,458

  • 12 · Advertising and promotion

    total $11,458 · program services $8,978 · management and general $1,101 · fundraising $1,379

  • 13 · Office expenses

    total $367,015 · program services $177,889 · management and general $63,902 · fundraising $125,224

  • 14 · Information technology

    total $145,225 · program services $115,464 · management and general $15,768 · fundraising $13,993

  • 16 · Occupancy

    total $115,615 · program services $97,088 · management and general $8,228 · fundraising $10,299

  • 17 · Travel

    total $24,513 · program services $16,768 · management and general $1,791 · fundraising $5,954

  • 19 · Conferences, conventions and meetings

    total $7,473 · program services $5,530 · management and general $602 · fundraising $1,341

  • 20 · Interest

    total $1,575 · program services $1,161 · management and general $144 · fundraising $270

  • 22 · Depreciation, depletion and amortization

    total $31,177 · program services $22,972 · management and general $2,854 · fundraising $5,351

  • 23 · Insurance

    total $121,331 · program services $95,067 · management and general $11,664 · fundraising $14,600

  • 24a · Other expenses: PROGRAM EVENTS

    total $1,181,906 · program services $1,181,906

  • 24b · Other expenses: POSTAGE + MAILING

    total $563,428 · program services $325,501 · management and general $6,228 · fundraising $231,699

  • 24c · Other expenses: WRITERS + HONORARIUM

    total $254,370 · program services $254,370

  • 24d · Other expenses: PUBLICATIONS

    total $16,781 · program services $16,510 · management and general $120 · fundraising $151

  • 24e · All other expenses

    total $30,901 · program services $22,769 · management and general $2,828 · fundraising $5,304

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

    total $843,305 · program services $464,637 · management and general $0 · fundraising $378,668

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $58,255 · end of year $161,724

  • 2 · Savings and temporary cash investments

    beginning of year $672 · end of year $762

  • 3 · Pledges and grants receivable

    beginning of year $294,279 · end of year $694,989

  • 8 · Inventories for sale or use

    beginning of year $580,792 · end of year $643,948

  • 9 · Prepaid expenses and deferred charges

    beginning of year $34,919 · end of year $27,224

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

    $451,799

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

    $412,827

  • 10c · Land, buildings and equipment, net

    beginning of year $70,148 · end of year $38,972

  • 11 · Investments: publicly traded securities

    beginning of year $318

  • 15 · Other assets

    beginning of year $284,799 · end of year $221,430

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,436,045 · end of year $952,321

  • 25 · Other liabilities

    beginning of year $282,285 · end of year $214,088

  • 27 · Net assets without donor restrictions

    beginning of year -$570,883 · end of year $423,297

  • 28 · Net assets with donor restrictions

    beginning of year $176,735 · end of year $199,343

Mission and programs · 2024

Mission

THE DEFENSE OF FREE SOCIETIES WHOSE MORAL, CULTURAL AND ECONOMIC FOUNDATIONS ARE UNDER ATTACK BY ENEMIES BOTH SECULAR AND RELIGIOUS, AT HOME AND ABROAD.

Activities or mission (Part I)

EDUCATING THE NEXT GENERATION IN THE VALUES OF FREEDOM AND THE NECESSITY OF DEFENDING THOSE VALUES.

  • THE FREEDOM CENTER CONDUCTS A VARIETY OF DIFFERENT PROGRAMS AND EVENTS DURING THE YEAR INCLUDING THE DISTRIBUTION OF BOOKS, PAMPHLETS, MAILINGS, AND E-CAMPAIGNS THAT ARE DESIGNED TO EDUCATE THE PUBLIC AND FURTHER THE MISSION OF THE ORGANIZATION AS WELL AS SUCH PROGRAMS AS DEFENSE OF ISRAEL, CHANGE THE GAME, TRUTH REVOLT, THE INDIVIDUAL RIGHTS FOUNDATION, TERRORISM AWARENESS PROJECT, VARIOUS LEGAL MATTERS, AND PROGRAMS RELATED TO IMMIGRATION ISSUES.

    Expenses $2,556,435 · Revenue $47,561

  • THE WEEKEND IS AN ANNUAL GET TOGETHER FOR FREEDOM CENTER SUPPORTERS FEATURING SOME OF THE TOP POLICYMAKERS AND OPINION LEADERS IN AMERICA.

    Expenses $942,551 · Revenue $516,664

  • JIHAD WATCH IS RUN BY NOTED AUTHOR ROBERT SPENCER. IT IS A DAILY NEWS SITE WITH NEWS AND OPINION ON THE WAR WITH RADICAL ISLAM, THE STUDY AND DISSEMINATION OF INFORMATION REGARDING THE JIHADIST WORLDVIEW, SHARIA LAW, AND THE THREATS TO WESTERN CIVILIZATION. JIHAD WATCH IS READ BY OVER 500,000 UNIQUE VISITORS EVERY MONTH. ROBERT SPENCER IS A NY TIMES BESTSELLING AUTHOR AND HIS ARTICLES ARE READ BY MILLIONS WORLDWIDE.

    Expenses $699,444

  • FRONTPAGEMAG.COM (FPM) IS THE CENTER'S MAIN DAILY NEWS WEBSITE. WITH UP TO 10 ORIGINAL ARTICLES FEATURED DAILY, THE CENTER BRINGS NEWS AND COMMENTARY TO MILLIONS OF PEOPLE WORLDWIDE. THE MISSION OF FRONTPAGE IS TO DELIVER THE NEWS ON THE WAR AT HOME AND ABROAD. FPM HAS OVER 1.7 MILLION VISITORS EACH MONTH.

    Expenses $468,895

  • DISCOVERTHENETWORKS.COM IS AN ONLINE ENCYCLOPEDIA OF THE POLITICAL LEFT AND ITS INTRICATE INTERCONNECTIONS. DTN IS A MODEL FOR UNDERSTANDING HOW THE LEFT OPERATES IN OUR SOCIETY, AND HOW THE NETWORKS IT HAS CREATED HAVE PENETRATED OUR PHILANTHROPIC, EDUCATIONAL, AND RELIGIOUS INSTITUTIONS. THE SITE RECEIVES OVER 5 MILLION VISITS PER YEAR.

    Expenses $367,017

  • STUDENTS FOR ACADEMIC FREEDOM (SAF) IS A NATIONAL COALITION OF STUDENT ORGANIZATIONS WITH CHAPTERS ON OVER 150 CAMPUSES WHOSE GOAL IS TO END THE POLITICAL ABUSE OF THE UNIVERSITY AND TO RESTORE ITS ACADEMIC INTEGRITY. THE MOTTO OF SAF IS "EDUCATION, NOT INDOCTRINATION."

    Expenses $206,942

  • THE FREEDOM CENTER'S WEDNESDAY MORNING CLUB HAS ESTABLISHED A CONSERVATIVE PRESENCE IN HOLLYWOOD. IT PROVIDES A STIMULATING ENVIRONMENT WHERE AUTHORS, INTELLECTUALS, AND POLITICAL FIGURES MEET MEMBERS OF THE ENTERTAINMENT INDUSTRY. THE FREEDOM CENTER PUTS ON ABOUT 5-10 OF THESE EVENTS A YEAR.

    Expenses $104,635 · Revenue $43,941

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

Listed in Part VII

  • David Horowitz

    CEO/FOUNDER

    Total calculated
    $439,660
    From this org
    $400,759
    From related orgs
    $0
    Other
    $38,901
    Hours/week
    70

    Schedule J breakdown matched by us

    Base
    $400,759
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $38,901
    Filer's total
    $439,660
  • Michael Finch

    DIRECTOR/PRESIDENT

    Total calculated
    $281,043
    From this org
    $250,000
    From related orgs
    $0
    Other
    $31,043
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $31,043
    Filer's total
    $281,043
  • Wally Nunn

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5
  • Mallory Danaher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Nina Cunningham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Lonny Leitner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Robert Spencer

    JIHAD WATCH DIRECTOR

    Total calculated
    $346,728
    From this org
    $285,000
    From related orgs
    $0
    Other
    $61,728
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $275,000
    Bonus
    $0
    Other
    $10,000
    Deferred
    $0
    Nontaxable benefits
    $61,728
    Filer's total
    $346,728
  • Itzchak Inselmann

    STAFF WRITER

    Total calculated
    $171,226
    From this org
    $145,092
    From related orgs
    $0
    Other
    $26,134
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $97,592
    Bonus
    $0
    Other
    $47,500
    Deferred
    $0
    Nontaxable benefits
    $26,134
    Filer's total
    $171,226
  • Mark Tapson

    STAFF WRITER

    Total calculated
    $161,465
    From this org
    $125,000
    From related orgs
    $0
    Other
    $36,465
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $125,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $36,465
    Filer's total
    $161,465
  • Todd Snider

    DIRECTOR OF MARKETING

    Total calculated
    $127,964
    From this org
    $120,000
    From related orgs
    $0
    Other
    $7,964
    Hours/week
    50

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

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
AT TIMES, THE CENTER USES MILES TO UPGRADE DAVID HOROWITZ TO FIRST CLASS AIRFARE.
PART I, LINE 7
BONUSES ARE BASED ON ANNUAL PERFORMANCE. SOME STAFF MEMBERS RECEIVE HONORARIUMS AND/OR STIPENDS FOR SPECIAL WRITING PROJECTS OR SPEAKING ENGAGEMENTS AS APPROVED BY THE CEO/FOUNDER OR THE PRESIDENT.

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
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202533199349300743

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