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Nonprofiteer
← AMERICAN CENTER FOR LAW AND JUSTICE INC

Form 990 for tax year 2022

Filed by AMERICAN CENTER FOR LAW AND JUSTICE INC.

Totals

Total revenue
$27,031,908
Total expenses
$26,886,769
Contributions and grants received
$26,529,144
Grants paid
$1,981,574
Program service revenue
$445,400
Investment income
$45,335
Other revenue
$12,029
Total assets, end of year
$2,888,585
Total liabilities, end of year
$761,774
Net assets or fund balances, end of year
$2,126,811
Program services expenses (Part IX)
$23,927,487
Management and general expenses
$2,429,033
Fundraising expenses
$530,249
Program service expenses (Part III)
$23,927,487

Program services were 89.0% 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.

  • 1a · Federated campaigns

    $64,823

  • 1f · All other contributions, gifts and grants

    $26,464,321

  • 2a · Program service revenue: CASE RECOVERY INCOME

    total $445,400 · related or exempt $445,400

  • 3 · Investment income

    total $37,424 · excluded $37,424

  • 7a · Gross sales of assets other than inventory

    securities $237,865 · other assets $1,500

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

    securities $231,454 · other assets $0

  • 7c · Gain or loss

    securities $6,411 · other assets $1,500

  • 7d · Net gain or loss

    total $7,911 · excluded $7,911

  • 11a · Other revenue: LIST RENTAL INCOME

    total $6,277 · excluded $6,277

  • 11b · Other revenue: OTHER INCOME

    total $5,752 · excluded $5,752

  • 11e · Other revenue, total

    $12,029

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,015,825 · program services $1,015,825

  • 3 · Grants to foreign organizations and individuals

    total $965,749 · program services $965,749

  • 5 · Compensation of officers, directors and key employees

    total $2,401,153 · program services $1,867,761 · management and general $430,654 · fundraising $102,738

  • 7 · Other salaries and wages

    total $9,673,142 · program services $8,265,327 · management and general $1,082,846 · fundraising $324,969

  • 8 · Pension plan contributions

    total $269,291 · program services $235,328 · management and general $33,963

  • 9 · Other employee benefits

    total $1,479,540 · program services $1,143,218 · management and general $315,678 · fundraising $20,644

  • 10 · Payroll taxes

    total $626,427 · program services $506,059 · management and general $102,890 · fundraising $17,478

  • 11b · Fees: legal

    total $9,021,516 · program services $8,761,552 · management and general $254,922 · fundraising $5,042

  • 11c · Fees: accounting

    total $49,878 · management and general $49,878

  • 11d · Fees: lobbying

    total $127,682 · program services $127,682

  • 12 · Advertising and promotion

    total $62,662 · program services $42,790 · management and general $3,105 · fundraising $16,767

  • 13 · Office expenses

    total $122,471 · program services $73,547 · management and general $44,101 · fundraising $4,823

  • 16 · Occupancy

    total $79,631 · program services $67,440 · management and general $9,660 · fundraising $2,531

  • 17 · Travel

    total $407,968 · program services $377,213 · management and general $29,866 · fundraising $889

  • 19 · Conferences, conventions and meetings

    total $30,132 · program services $30,132

  • 22 · Depreciation, depletion and amortization

    total $16,652 · program services $8,713 · management and general $7,447 · fundraising $492

  • 23 · Insurance

    total $164,176 · program services $141,540 · management and general $21,722 · fundraising $914

  • 24a · Other expenses: DATA MANAGEMENT

    total $88,041 · program services $88,041

  • 24b · Other expenses: TELEPHONE AND UTILITIES

    total $78,672 · program services $45,120 · management and general $27,611 · fundraising $5,941

  • 24c · Other expenses: CONSULTING SERVICES

    total $60,000 · program services $60,000

  • 24d · Other expenses: BOOKS, DUES AND SEMINAR

    total $57,985 · program services $54,425 · management and general $3,560

  • 24e · All other expenses

    total $88,176 · program services $50,025 · management and general $11,130 · fundraising $27,021

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $759,937 · end of year $916,263

  • 4 · Accounts receivable

    beginning of year $198,470 · end of year $150,286

  • 9 · Prepaid expenses and deferred charges

    beginning of year $35,850 · end of year $113,918

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

    $539,126

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

    $477,463

  • 10c · Land, buildings and equipment, net

    beginning of year $65,623 · end of year $61,663

  • 11 · Investments: publicly traded securities

    beginning of year $1,634,347 · end of year $1,552,420

  • 15 · Other assets

    beginning of year $0 · end of year $94,035

  • 17 · Accounts payable and accrued expenses

    beginning of year $532,210 · end of year $582,710

  • 25 · Other liabilities

    beginning of year $107,248 · end of year $179,064

  • 27 · Net assets without donor restrictions

    beginning of year $2,054,769 · end of year $2,126,811

Mission and programs · 2022

Mission

ACLJ IS COMMITTED TO ENSURING THE ONGOING VIABILITY OF FREEDOM AND LIBERTY IN THE UNITED STATES AND AROUND THE WORLD. BY FOCUSING ON U.S. CONSTITUTIONAL LAW, EUROPEAN UNION LAW AND HUMAN RIGHTS LAW, THE ACLJ IS DEDICATED TO THE CONCEPT THAT FREEDOM AND LIBERTY ARE UNIVERSAL, GOD-GIVEN AND INALIENABLE RIGHTS THAT MUST BE PROTECTED. THE ACLJ AND ITS WORLDWIDE AFFILIATES ENGAGE IN LITIGATION, PROVIDE LEGAL SERVICES, RENDER ADVICE TO INDIVIDUALS AND GOVERNMENTAL AGENCIES, AS WELL AS COUNSEL CLIENTS ON GLOBAL FREEDOM AND LIBERTY ISSUES. THE ACLJ AND ITS AFFILIATED ORGANIZATIONS ALSO SUPPORT TRAINING LAW STUDENTS FROM AROUND THE WORLD IN ORDER TO PROTECT RELIGIOUS LIBERTY AND SAFEGUARD HUMAN RIGHTS AND DIGNITY. AS A NON-PROFIT ORGANIZATION, THE ACLJ DOES NOT CHARGE FOR ITS SERVICES AND IS DEPENDENT UPON GOD AND THE RESOURCES HE PROVIDES THROUGH THE TIME, TALENT, AND GIFTS OF PEOPLE WHO SHARE OUR CONCERNS AND DESIRE TO PROTECT OUR RELIGIOUS AND CONSTITUTIONAL FREEDOMS.

Activities or mission (Part I)

THE CENTER IS COMMITTED TO ENSURING THE ONGOING VIABILITY OF FREEDOM AND LIBERTY IN THE U.S. AND AROUND THE WORLD. BY FOCUSING ON U.S. CONSTITUTIONAL, EUROPEAN UNION AND HUMAN RIGHTS LAW, THE CENTER AND ITS AFFILIATED ORGANIZATIONS ARE DEDICATED TO THE CONCEPT THAT FREEDOM AND LIBERTY ARE UNIVERSAL, GOD-GIVEN AND INALIENABLE RIGHTS THAT MUST BE PROTECTED.

  • THE ORGANIZATION HAS PARTICIPATED IN NUMEROUS SUPREME COURT, CIRCUIT COURT, COURT OF APPEALS AND STATE SUPERIOR AND SUPREME COURT CASES REGARDING FREEDOM OF RELIGION, FREEDOM OF SPEECH, AND OTHER US CONSTITUTIONAL ISSUES. RESEARCH STAFF AT THE CENTER PROVIDES UP TO DATE INFORMATION REGARDING VARIOUS CASES RELATED TO THE PROTECTION OF RELIGIOUS FREEDOM AND HUMAN RIGHTS. A COMPLETE LIST OF CASES IS AVAILABLE UPON REQUEST.

    Expenses $23,927,487 · Grants $1,981,574 · Revenue $445,400

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dr Pat Robertson

    BOARD PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Thomas P Monaghan Esq

    SR. COUNSEL/SECRETARY/TREASURER

    Total calculated
    $554,839
    From this org
    $519,099
    From related orgs
    $0
    Other
    $35,740
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $503,945
    Bonus
    $0
    Other
    $15,154
    Deferred
    $11,638
    Nontaxable benefits
    $24,102
    Filer's total
    $554,839

  • Dr Jay Sekulow Esq

    CHIEF COUNSEL/BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Harold Ray Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dennis Brewer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bill Haynes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James Murphy Esq

    VP OF ADMIN

    Total calculated
    $126,714
    From this org
    $99,074
    From related orgs
    $0
    Other
    $27,640
    Hours/week
    30

  • Frank Manion Esq

    SENIOR ATTORNEY/OFFICER

    Total calculated
    $519,107
    From this org
    $474,362
    From related orgs
    $0
    Other
    $44,745
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $472,193
    Bonus
    $0
    Other
    $2,169
    Deferred
    $11,638
    Nontaxable benefits
    $33,107
    Filer's total
    $519,107

  • Gary Sekulow CPA Cgma

    CFO/VP OF FINANCE

    Total calculated
    $397,079
    From this org
    $361,339
    From related orgs
    $0
    Other
    $35,740
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $359,777
    Bonus
    $0
    Other
    $1,562
    Deferred
    $11,638
    Nontaxable benefits
    $24,102
    Filer's total
    $397,079

  • Ed White Esq

    SENIOR ATTORNEY

    Total calculated
    $412,548
    From this org
    $367,803
    From related orgs
    $0
    Other
    $44,745
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $366,992
    Bonus
    $0
    Other
    $811
    Deferred
    $11,638
    Nontaxable benefits
    $33,107
    Filer's total
    $412,548

  • Robert Ash Esq

    SENIOR ATTORNEY

    Total calculated
    $288,581
    From this org
    $278,130
    From related orgs
    $0
    Other
    $10,451
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $277,461
    Bonus
    $0
    Other
    $669
    Deferred
    $10,036
    Nontaxable benefits
    $415
    Filer's total
    $288,581

  • Matthew Clark Esq

    SENIOR ATTORNEY

    Total calculated
    $492,007
    From this org
    $447,262
    From related orgs
    $0
    Other
    $44,745
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $372,139
    Bonus
    $75,000
    Other
    $123
    Deferred
    $11,638
    Nontaxable benefits
    $33,107
    Filer's total
    $492,007

  • Harry G Hutchison Esq

    SENIOR ATTORNEY

    Total calculated
    $381,474
    From this org
    $345,690
    From related orgs
    $0
    Other
    $35,784
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $335,057
    Bonus
    $10,000
    Other
    $633
    Deferred
    $11,682
    Nontaxable benefits
    $24,102
    Filer's total
    $381,474

  • Ben Sisney

    SENIOR ATTORNEY

    Total calculated
    $420,639
    From this org
    $377,689
    From related orgs
    $0
    Other
    $42,950
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $352,566
    Bonus
    $25,000
    Other
    $123
    Deferred
    $9,843
    Nontaxable benefits
    $33,107
    Filer's total
    $420,639

  • Miles Terry

    FORMER ATTORNEY

    Total calculated
    $376,268
    From this org
    $341,313
    From related orgs
    $0
    Other
    $34,955
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $60,665
    Bonus
    $31,846
    Other
    $248,802
    Deferred
    $1,848
    Nontaxable benefits
    $33,107
    Filer's total
    $376,268

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 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 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
THE ORGANIZATION PROVIDES OCCASIONAL BUSINESS CLASS AND CHARTER TRAVEL FOR ITS TOP EXECUTIVES AND SENIOR LEGAL STAFF DUE TO INHERENT SECURITY RISKS AND TRAVEL TIMING RESTRICTIONS.
PART I, LINE 4A
MILES TERRY RECEIVED A SEVERANCE PAYMENT OF $248,769.
PART I, LINE 7
NON-FIXED PAYMENTS CONSIST OF PERFORMANCE RELATED BONUSES.

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

Provenance

Return type
form_990
Tax year
2022
Filed
11 August 2023
IRS schema version
2022v5.0
Source object
202312269349300216

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