Form 990 for tax year 2022

Totals

Total revenue

$742,990

Total expenses

$758,324

Contributions and grants received

$662,782

Grants paid

$0

Program service revenue

$80,208

Investment income

$0

Other revenue

$0

Total assets, end of year

$317,020

Total liabilities, end of year

$11,150

Net assets or fund balances, end of year

$305,870

Program services expenses (Part IX)

$725,399

Management and general expenses

$13,271

Fundraising expenses

$19,654

Program service expenses (Part III)

$725,399

Program services were 95.7% 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.

Mission and programs · 2022

• UPPER MIDWEST LAW CENTER CONTINUED TO GROW AND IMPACT FREEDOM FOR CITIZENS AND BUSINESSES IN 2022, TAKING ON SEVERAL NEW CASES AND ACHIEVING SIGNIFICANT LEGAL VICTORIES. UMLC ALSO INCREASED ITS FOOTPRINT, ITS REVENUE AND ITS BASE OF SUPPORTERS SUBSTANTIALLY FROM 2021, AND HIRED A NEW FULL-TIME ATTORNEY. ITS CASELOAD IN 2022 GREW TO OVER THIRTY-FIVE, SOME ONGOING, SOME ADDRESSING CRITICAL NEW ISSUES. IN JUNE, UMLC CEMENTED ITS LANDMARK VICTORY OVER POLICE DEFUNDING WHEN THE MINNESOTA SUPREME COURT RULED THAT THE MAYOR OF MINNEAPOLIS HAD A DUTY TO FUND AND EMPLOY THE NUMBER OF POLICE REQUIRED BY THE CITY CHARTER. UMLC ALSO WON AN IMPORTANT VICTORY IN THE FEDERAL EIGHTH CIRCUIT COURT OF APPEALS FOR TAXPAYER STANDING IN OUR CASE AGAINST TAX-SUPPORTED LEAVE FOR POLITICS BY THE TEACHERS UNION, PURSUED A MINNESOTA SUPREME COURT APPEAL AGAINST THE "CALIFORNIA CAR" RULE ON MINNESOTA AUTO EMISSIONS, AND FILED ONE OF THE FEDERAL LAWSUITS WHICH LED TO THE REPEAL OF THE FEDERAL RACE-BASED FARM LOAN FORGIVENESS PROGRAM. IN ADDITION, WE PURSUED OTHER ONGOING CASES, INCLUDING SEVERAL ELECTION INTEGRITY CASES CHALLENGING UNLAWFUL PRACTICES RELATED TO VOTER ROLLS AND ABSENTEE BALLOTS. UMLC ALSO PURSUED LAWSUITS AGAINST SEVERAL EMPLOYERS WHO TOOK ADVERSE EMPLOYMENT ACTION BASED ON EMPLOYEES' REFUSAL TO PARTICIPATE IN CRITICAL RACE THEORY AND OTHER FORCED INDOCTRINATION IN THE WORKPLACE, AND ALSO FILED SEVERAL LAWSUITS AGAINST EMPLOYERS BASED ON THEIR RELIGIOUS DISCRIMINATION AGAINST VACCINE EXEMPTION APPLICANTS. UMLC ALSO GATHERED INFORMATION AND PREPARED CASES AGAINST SEVERAL SCHOOL DISTRICTS IN MINNESOTA BASED ON VIEWPOINT DISCRIMINATION AND FOR SCHOOL BOARD VIOLATIONS OF OPEN MEETING, PUBLIC DATA LAWS AND THE FIRST AMENDMENT. UMLC ATTORNEYS CONTINUED TO PRESENT AT CONFERENCES, MEETINGS AND EDUCATIONAL PROGRAMS IN THE AREA, AND THROUGHOUT THE COUNTRY, AND THEIR WORK HAS GENERATED AN INCREASED PRESENCE IN THE MEDIA AND MADE A DIFFERENCE IN FIGHTING FOR LIBERTY THROUGH LITIGATION.

  Expenses $725,399 · Revenue $80,208

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

Listed in Part VII

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

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.

• CENTER OF THE AMERICAN EXPERIMENT

  NON-PROFIT 501(C)(3) EDUCATIONAL ORGANIZATION · MN

Provenance

Return type

form_990

Tax year

2022

Filed

11 October 2023

IRS schema version

2022v5.0

Source object

202333139349300733

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