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← AMERICAN CENTER FOR LAW AND JUSTICE INC

Form 990 for tax year 2025

Filed by AMERICAN CENTER FOR LAW AND JUSTICE INC.

Totals

Total revenue
$32,419,217
Total expenses
$31,238,377
Contributions and grants received
$24,818,570
Grants paid
$2,478,925
Program service revenue
$7,547,525
Investment income
$47,031
Other revenue
$6,091
Total assets, end of year
$5,817,387
Total liabilities, end of year
$945,845
Net assets or fund balances, end of year
$4,871,542
Program services expenses (Part IX)
$27,806,542
Management and general expenses
$2,680,047
Fundraising expenses
$751,788
Program service expenses (Part III)
$27,806,542

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

    $23,507

  • 1f · All other contributions, gifts and grants

    $24,795,063

  • 2a · Program service revenue: MEDIA SERVICES INCOME

    total $6,050,000 · related or exempt $6,050,000

  • 2b · Program service revenue: DATA PROCESSING INCOME

    total $1,264,857 · related or exempt $1,264,857

  • 2c · Program service revenue: CASE RECOVERY INCOME

    total $232,668 · related or exempt $232,668

  • 3 · Investment income

    total $56,038 · excluded $56,038

  • 7a · Gross sales of assets other than inventory

    securities $30,191

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

    securities $36,697 · other assets $2,501

  • 7c · Gain or loss

    securities -$6,506 · other assets -$2,501

  • 7d · Net gain or loss

    total -$9,007 · excluded -$9,007

  • 11a · Other revenue: OTHER INCOME

    total $6,091 · excluded $6,091

  • 11e · Other revenue, total

    $6,091

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,049,735 · program services $1,049,735

  • 3 · Grants to foreign organizations and individuals

    total $1,429,190 · program services $1,429,190

  • 5 · Compensation of officers, directors and key employees

    total $2,326,503 · program services $1,338,186 · management and general $630,071 · fundraising $358,246

  • 7 · Other salaries and wages

    total $9,985,226 · program services $8,857,365 · management and general $966,835 · fundraising $161,026

  • 8 · Pension plan contributions

    total $320,127 · program services $265,103 · management and general $41,523 · fundraising $13,501

  • 9 · Other employee benefits

    total $1,794,052 · program services $1,485,685 · management and general $232,699 · fundraising $75,668

  • 10 · Payroll taxes

    total $739,475 · program services $612,372 · management and general $95,914 · fundraising $31,189

  • 11b · Fees: legal

    total $11,031,947 · program services $10,884,521 · management and general $129,542 · fundraising $17,884

  • 11c · Fees: accounting

    total $52,900 · management and general $52,900

  • 11d · Fees: lobbying

    total $132,012 · program services $132,012

  • 11f · Fees: investment management

    total $25,669 · management and general $25,669

  • 11g · Fees: other

    total $753,963 · program services $584,198 · management and general $141,731 · fundraising $28,034

  • 13 · Office expenses

    total $149,386 · program services $112,972 · management and general $34,453 · fundraising $1,961

  • 16 · Occupancy

    total $204,732 · program services $105,281 · management and general $81,723 · fundraising $17,728

  • 17 · Travel

    total $453,125 · program services $419,162 · management and general $32,306 · fundraising $1,657

  • 19 · Conferences, conventions and meetings

    total $66,049 · program services $66,049

  • 22 · Depreciation, depletion and amortization

    total $40,586 · program services $14,356 · management and general $24,413 · fundraising $1,817

  • 23 · Insurance

    total $180,048 · program services $134,159 · management and general $38,832 · fundraising $7,057

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

    total $109,620 · program services $108,704 · management and general $916

  • 24b · Other expenses: MAINTENANCE

    total $93,450 · program services $5,113 · management and general $86,107 · fundraising $2,230

  • 24c · Other expenses: TELEPHONE AND UTILITIES

    total $77,856 · program services $40,009 · management and general $31,778 · fundraising $6,069

  • 24d · Other expenses: DATA MANAGEMENT

    total $72,693 · program services $72,693

  • 24e · All other expenses

    total $150,033 · program services $89,677 · management and general $32,635 · fundraising $27,721

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,067,468 · end of year $2,777,260

  • 3 · Pledges and grants receivable

    beginning of year $1,174,041 · end of year $1,017,642

  • 4 · Accounts receivable

    beginning of year $296,424 · end of year $26,738

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,807 · end of year $530

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

    $482,760

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

    $453,055

  • 10c · Land, buildings and equipment, net

    beginning of year $72,792 · end of year $29,705

  • 11 · Investments: publicly traded securities

    beginning of year $1,798,987 · end of year $1,940,914

  • 15 · Other assets

    beginning of year $43,625 · end of year $24,598

  • 17 · Accounts payable and accrued expenses

    beginning of year $718,396 · end of year $799,072

  • 25 · Other liabilities

    beginning of year $213,966 · end of year $146,773

  • 27 · Net assets without donor restrictions

    beginning of year $2,352,741 · end of year $3,853,900

  • 28 · Net assets with donor restrictions

    beginning of year $1,174,041 · end of year $1,017,642

Mission and programs · 2025

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 AND HUMAN RIGHTS. A COMPLETE LIST OF CASES IS AVAILABLE UPON REQUEST.

    Expenses $27,806,542 · Grants $2,478,925 · Revenue $7,547,525

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • HAROLD RAY ESQ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • REV WILLIAM HAYNES

    DIRECTOR/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DENNIS BREWER ESQ

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • DR JAY SEKULOW ESQ

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • THOMAS P MONAGHAN ESQ

    SECRETARY/TREASURER

    Total calculated
    $513,733
    From this org
    $487,181
    From related orgs
    $0
    Other
    $26,552
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $486,548
    Bonus
    $0
    Other
    $633
    Deferred
    $13,950
    Nontaxable benefits
    $12,602
    Filer's total
    $513,733

  • ADAM SEKULOW MBA

    VP OF OPERATIONS

    Total calculated
    $259,375
    From this org
    $252,249
    From related orgs
    $0
    Other
    $7,126
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $229,545
    Bonus
    $22,704
    Other
    $0
    Deferred
    $7,126
    Nontaxable benefits
    $0
    Filer's total
    $259,375

  • JAMES MURPHY ESQ

    VP OF ADMINISTRATION

    Total calculated
    $124,601
    From this org
    $94,797
    From related orgs
    $0
    Other
    $29,804
    Hours/week
    20

  • GARY SEKULOW CPA CGMA

    VP OF FINANCE/CFO

    Total calculated
    $454,732
    From this org
    $415,159
    From related orgs
    $0
    Other
    $39,573
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $398,968
    Bonus
    $15,450
    Other
    $741
    Deferred
    $13,950
    Nontaxable benefits
    $25,623
    Filer's total
    $454,732

  • SHARON W ALFORD

    CHIEF ACCOUNTING OFFICER

    Total calculated
    $278,334
    From this org
    $243,904
    From related orgs
    $0
    Other
    $34,430
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,441
    Bonus
    $17,659
    Other
    $804
    Deferred
    $8,807
    Nontaxable benefits
    $25,623
    Filer's total
    $278,334

  • MATTHEW CLARK ESQ

    SENIOR COUNSEL FOR DIGITAL

    Total calculated
    $529,314
    From this org
    $479,790
    From related orgs
    $0
    Other
    $49,524
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $425,543
    Bonus
    $54,124
    Other
    $123
    Deferred
    $13,950
    Nontaxable benefits
    $35,574
    Filer's total
    $529,314

  • DONN PARSONS ESQ

    CORPORATE COUNSEL

    Total calculated
    $422,300
    From this org
    $407,550
    From related orgs
    $0
    Other
    $14,750
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $381,586
    Bonus
    $25,841
    Other
    $123
    Deferred
    $7,350
    Nontaxable benefits
    $7,400
    Filer's total
    $422,300

  • BEN SISNEY ESQ

    SENIOR COUNSEL FOR LITIGA

    Total calculated
    $484,838
    From this org
    $438,452
    From related orgs
    $0
    Other
    $46,386
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $409,867
    Bonus
    $28,401
    Other
    $184
    Deferred
    $10,812
    Nontaxable benefits
    $35,574
    Filer's total
    $484,838

  • HARRY HUTCHISON

    DIRECTOR OF POLICY & SENIO

    Total calculated
    $444,108
    From this org
    $405,843
    From related orgs
    $0
    Other
    $38,265
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $361,139
    Bonus
    $44,071
    Other
    $633
    Deferred
    $13,866
    Nontaxable benefits
    $24,399
    Filer's total
    $444,108

  • CECE NOLAND-HEIL ESQ

    SENIOR COUNSEL

    Total calculated
    $431,241
    From this org
    $381,791
    From related orgs
    $0
    Other
    $49,450
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $359,648
    Bonus
    $21,615
    Other
    $528
    Deferred
    $13,876
    Nontaxable benefits
    $35,574
    Filer's total
    $431,241

  • WILLIAM S HAYNES

    DIRECTOR OF MEDIA OPERATIONS

    Total calculated
    $370,805
    From this org
    $322,207
    From related orgs
    $0
    Other
    $48,598
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $295,596
    Bonus
    $26,500
    Other
    $111
    Deferred
    $13,024
    Nontaxable benefits
    $35,574
    Filer's total
    $370,805

  • CHRISTINA COMPAGNONE ESQ

    SENIOR MANAGING COUNSEL

    Total calculated
    $356,322
    From this org
    $342,221
    From related orgs
    $0
    Other
    $14,101
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $318,648
    Bonus
    $23,462
    Other
    $111
    Deferred
    $12,725
    Nontaxable benefits
    $1,376
    Filer's total
    $356,322

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 · 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
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 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
2025
Filed
4 September 2026
IRS schema version
2025v4.2
Source object
202622499349300002

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