Totals
- Total revenue
- $55,276,320
- Total expenses
- $47,571,842
- Contributions and grants received
- $45,972,744
- Grants paid
- $103,566
- Program service revenue
- $1,609,632
- Investment income
- $7,666,033
- Other revenue
- $27,911
- Total assets, end of year
- $178,026,163
- Total liabilities, end of year
- $37,716,950
- Net assets or fund balances, end of year
- $140,309,213
- Program services expenses (Part IX)
- $38,695,371
- Management and general expenses
- $4,673,731
- Fundraising expenses
- $4,202,740
- Program service expenses (Part III)
- $38,695,371
Program services were 81.3% 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
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$45,972,744
-
1g · Noncash contributions included above
$1,166,844
-
2a · Program service revenue: ATTORNEY FEES
total $1,604,882 · related or exempt $1,604,882
-
2b · Program service revenue: HONORARIA
total $4,750 · related or exempt $4,750
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $4,026,573 · excluded $4,026,573
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $17,068,226
-
7b · Less cost or other basis and sales expenses
securities $13,428,766
-
7c · Gain or loss
securities $3,639,460 · other assets $0
-
7d · Net gain or loss
total $3,639,460 · excluded $3,639,460
-
11a · Other revenue: Other revenue
total $27,911 · related or exempt $27,911
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$27,911
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $103,566 · program services $103,566
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $3,368,681 · program services $2,759,921 · management and general $327,472 · fundraising $281,288
-
6 · Compensation of disqualified persons
total $294,562 · program services $241,331 · management and general $28,635 · fundraising $24,596
-
7 · Other salaries and wages
total $23,811,783 · program services $19,508,720 · management and general $2,314,760 · fundraising $1,988,303
-
8 · Pension plan contributions
total $2,196,382 · program services $1,799,470 · management and general $213,512 · fundraising $183,400
-
9 · Other employee benefits
total $2,264,813 · program services $1,855,535 · management and general $220,164 · fundraising $189,114
-
10 · Payroll taxes
total $1,727,671 · program services $1,415,461 · management and general $167,948 · fundraising $144,262
-
11b · Fees: legal
total $111,763 · program services $89,177 · management and general $22,357 · fundraising $229
-
11c · Fees: accounting
total $88,696 · management and general $88,696
-
11d · Fees: lobbying
total $398,200 · program services $398,200
-
11e · Fees: professional fundraising services
total $184,500 · fundraising $184,500
-
11f · Fees: investment management
total $15,229 · fundraising $15,229
-
11g · Fees: other
total $2,305,703 · program services $2,083,435 · management and general $127,715 · fundraising $94,553
-
12 · Advertising and promotion
total $99,439 · program services $91,572 · management and general $625 · fundraising $7,242
-
13 · Office expenses
total $1,435,412 · program services $696,198 · management and general $280,502 · fundraising $458,712
-
14 · Information technology
total $1,261,739 · program services $957,931 · management and general $173,535 · fundraising $130,273
-
16 · Occupancy
total $3,018,909 · program services $2,674,551 · management and general $72,225 · fundraising $272,133
-
17 · Travel
total $1,231,167 · program services $1,193,429 · management and general $12,398 · fundraising $25,340
-
19 · Conferences, conventions and meetings
total $404,776 · program services $371,020 · management and general $32,561 · fundraising $1,195
-
20 · Interest
total $548 · management and general $548
-
22 · Depreciation, depletion and amortization
total $1,740,114 · program services $1,425,655 · management and general $169,158 · fundraising $145,301
-
23 · Insurance
total $196,379 · program services $93,974 · management and general $102,405
-
24a · Other expenses: RESEARCH TOOLS
total $698,038 · program services $652,016 · management and general $27,052 · fundraising $18,970
-
24b · Other expenses: OTHER OPERATIONS
total $520,895 · program services $199,781 · management and general $283,014 · fundraising $38,100
-
24c · Other expenses: COURT FEES/RECORD REQUEST
total $92,877 · program services $84,428 · management and general $8,449
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,759,935 · end of year $3,464,309
-
3 · Pledges and grants receivable
beginning of year $247,500 · end of year $2,394,148
-
4 · Accounts receivable
beginning of year $38,103 · end of year $56,455
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $178,979 · end of year $485,204
-
10a · Land, buildings and equipment: cost or other basis
$14,370,373
-
10b · Land, buildings and equipment: accumulated depreciation
$8,200,022
-
10c · Land, buildings and equipment, net
beginning of year $7,604,481 · end of year $6,170,351
-
11 · Investments: publicly traded securities
beginning of year $128,445,112 · end of year $143,528,169
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
14 · Intangible assets
beginning of year $23,384,682 · end of year $21,872,225
-
15 · Other assets
beginning of year $60,302 · end of year $55,302
-
17 · Accounts payable and accrued expenses
beginning of year $3,546,984 · end of year $3,851,425
-
19 · Deferred revenue
beginning of year $7,397 · end of year $0
-
22 · Loans and payables to officers and key people
end of year $0
-
25 · Other liabilities
beginning of year $32,906,257 · end of year $33,865,525
-
27 · Net assets without donor restrictions
beginning of year $124,381,742 · end of year $135,776,636
-
28 · Net assets with donor restrictions
beginning of year $2,876,714 · end of year $4,532,577
Mission and programs · 2024
Mission
THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH, THE INSTITUTE FOR JUSTICE (IJ) ADVANCES A RULE OF LAW UNDER WHICH INDIVIDUALS CAN CONTROL THEIR DESTINIES AS FREE AND RESPONSIBLE MEMBERS OF SOCIETY. IJ LITIGATES TO SECURE ECONOMIC LIBERTY, EDUCATIONAL CHOICE, PRIVATE PROPERTY RIGHTS, FREEDOM OF SPEECH AND OTHER VITAL INDIVIDUAL LIBERTIES, AND TO RESTORE CONSTITUTIONAL LIMITS ON THE POWER OF GOVERNMENT. IN ADDITION, IJ TRAINS LAW STUDENTS, LAWYERS, AND POLICY ACTIVISTS IN THE TACTICS OF PUBLIC INTEREST LITIGATION. THROUGH THESE ACTIVITIES, IJ CHALLENGES THE IDEOLOGY OF THE WELFARE STATE AND ILLUSTRATES AND EXTENDS THE BENEFITS OF FREEDOM TO THOSE WHOSE FULL ENJOYMENT OF LIBERTY IS DENIED BY GOVERNMENT.
Activities or mission (Part I)
TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS.
-
TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS THROUGH LITIGATION, TO EDUCATE THE PUBLIC ABOUT ISSUES VITAL TO LIBERTY THROUGH MEDIA, ACTIVISM, AND OUTREACH, TO APPLY SOCIAL SCIENCE AND POLICY RESEARCH METHODS TO THOSE ISSUES THAT THE ORGANIZATION LITIGATES, AND TO TRAIN LAWYERS AND LAW STUDENTS.
Expenses $38,695,371 · Grants $103,566 · Revenue $1,637,543
As filed on the 2024 return.
Listed in Part VII
-
Scott Bullock
President and Chief Counsel
- Total calculated
- $859,654
- From this org
- $797,018
- From related orgs
- $0
- Other
- $62,636
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $605,137
- Bonus
- $190,000
- Other
- $1,881
- Deferred
- $46,200
- Nontaxable benefits
- $16,436
- Filer's total
- $859,654
-
Wiliam Mellor
Chariman and Founding General Counsel (until 10/11/2024)
- Total calculated
- $66,551
- From this org
- $50,537
- From related orgs
- $0
- Other
- $16,014
- Hours/week
- 40
-
Andrew Prins
Director
- Total calculated
- $0
- Hours/week
- 1
-
Arthur Dantchik
Director
- Total calculated
- $0
- Hours/week
- 1
-
Jim Lintott
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Kenneth Levy
Director
- Total calculated
- $0
- Hours/week
- 1
-
Lawrence Greenberg
Director
- Total calculated
- $0
- Hours/week
- 1
-
Robert Gelfond
Director
- Total calculated
- $0
- Hours/week
- 1
-
Stephen Modzelewski
Director
- Total calculated
- $0
- Hours/week
- 1
-
Tara Smith
Director
- Total calculated
- $0
- Hours/week
- 1
-
Daniel Knepper
CFO and General Counsel/Secretary & Treasurer
- Total calculated
- $625,371
- From this org
- $563,668
- From related orgs
- $0
- Other
- $61,703
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $453,012
- Bonus
- $110,000
- Other
- $656
- Deferred
- $46,200
- Nontaxable benefits
- $15,503
- Filer's total
- $625,371
-
Beth Stevens
Vice President for Development
- Total calculated
- $441,772
- From this org
- $377,712
- From related orgs
- $0
- Other
- $64,060
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $315,755
- Bonus
- $60,000
- Other
- $1,957
- Deferred
- $46,200
- Nontaxable benefits
- $17,860
- Filer's total
- $441,772
-
Dana Berliner
Senior Vice President and Litigation Director
- Total calculated
- $724,395
- From this org
- $673,010
- From related orgs
- $0
- Other
- $51,385
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $528,553
- Bonus
- $142,500
- Other
- $1,957
- Deferred
- $46,200
- Nontaxable benefits
- $5,185
- Filer's total
- $724,395
-
Deborah Simpson
Chief Operating Officer
- Total calculated
- $599,563
- From this org
- $532,467
- From related orgs
- $0
- Other
- $67,096
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $390,510
- Bonus
- $140,000
- Other
- $1,957
- Deferred
- $40,848
- Nontaxable benefits
- $26,248
- Filer's total
- $599,563
-
John Kramer
Vice President for Strategic Relations
- Total calculated
- $554,776
- From this org
- $476,608
- From related orgs
- $0
- Other
- $78,168
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $386,651
- Bonus
- $88,000
- Other
- $1,957
- Deferred
- $45,020
- Nontaxable benefits
- $33,148
- Filer's total
- $554,776
-
Robert Frommer
Senior Attorney
- Total calculated
- $333,576
- From this org
- $281,203
- From related orgs
- $0
- Other
- $52,373
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $252,616
- Bonus
- $27,500
- Other
- $1,087
- Deferred
- $37,993
- Nontaxable benefits
- $14,380
- Filer's total
- $333,576
-
Robert Gall
Managing Vice President and Senior Attorney
- Total calculated
- $494,662
- From this org
- $424,402
- From related orgs
- $0
- Other
- $70,260
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $343,396
- Bonus
- $80,000
- Other
- $1,006
- Deferred
- $46,200
- Nontaxable benefits
- $24,060
- Filer's total
- $494,662
-
Robert Johnson
Senior Attorney
- Total calculated
- $364,207
- From this org
- $283,620
- From related orgs
- $0
- Other
- $80,587
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $253,165
- Bonus
- $30,000
- Other
- $455
- Deferred
- $41,843
- Nontaxable benefits
- $38,744
- Filer's total
- $364,207
-
Robert McNamara
Deputy Litigation Director
- Total calculated
- $440,621
- From this org
- $370,551
- From related orgs
- $0
- Other
- $70,070
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $327,578
- Bonus
- $42,500
- Other
- $473
- Deferred
- $46,200
- Nontaxable benefits
- $23,870
- Filer's total
- $440,621
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 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)
- Schedule J, Part I, Line 7 Non-fixed payments
- THE COMPENSATION COMMITTEE DETERMINES, ON AN ANNUAL BASIS, THE BONUSES TO BE AWARDED TO SIX SENIOR IJ EMPLOYEES: (I) PRESIDENT/CHIEF COUNSEL, (II)SENIOR VICE PRESIDENT AND LITIGATION DIRECTOR, (III) CHIEF OPERATING OFFICER, (IV) MANAGING VP AND SENIOR ATTORNEY, (V) VICE PRESIDENT FOR STRATEGIC RELATIONS, AND(VI) CFO AND GENERAL COUNSEL/SECRETARY AND TREASURER . FOR ALL OTHERS, BONUSES ARE DETERMINED BY THE PRESIDENT OF THE INSTITUTE ON AN ANNUAL BASIS. ALL BONUSES ARE BASED ON A BOARD APPROVED BUDGET.
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
-
2025 Membership Contributions
-
$20,000
2025 SPN Conference Sponsorship
-
InHeirit
$14,000
Cash prize given to the 1st place 2024 South Side Pitch Finalist.
-
7323 Chicago Caf
$10,000
Cash prize given to the 2nd place 2024 South Side Pitch Finalist.
-
National Conference of State legislature
$7,500
2025 National Conference Learning Hub Sponsorship
-
Daniel's Test Kitchen
$6,000
Cash prize given to the 3rd place 2025 South Side Pitch Finalist.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 11 December 2025
- IRS schema version
- 2024v5.1
- Source object
- 202503459349301325
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