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Nonprofiteer
← THE NATIONAL CENTER FOR LIFE AND LIBERTY INC

Form 990 for tax year 2023

Filed by THE NATIONAL CENTER FOR LIFE AND LIBERTY INC.

Totals

Total revenue
$5,053,276
Total expenses
$5,214,872
Contributions and grants received
$3,851,789
Grants paid
$0
Program service revenue
$914,358
Investment income
$30,905
Other revenue
$256,224
Total assets, end of year
$4,194,169
Total liabilities, end of year
$3,372,497
Net assets or fund balances, end of year
$821,672
Program services expenses (Part IX)
$2,053,279
Management and general expenses
$3,161,593
Fundraising expenses
$0
Program service expenses (Part III)
$2,053,279

Program services were 39.4% 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.

  • 1f · All other contributions, gifts and grants

    $3,851,789

  • 2a · Program service revenue: LEGAL FEES

    total $908,903 · related or exempt $908,903

  • 2b · Program service revenue: OTHER INCOME

    total $5,455 · related or exempt $5,455

  • 3 · Investment income

    total $15,247 · excluded $15,247

  • 6a · Gross rents

    real property $256,224

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $256,224

  • 6d · Net rental income or loss

    total $256,224 · related or exempt $256,224

  • 7a · Gross sales of assets other than inventory

    other assets $200,532

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

    other assets $184,874

  • 7c · Gain or loss

    other assets $15,658

  • 7d · Net gain or loss

    total $15,658 · related or exempt $15,658

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $433,970 · program services $287,762 · management and general $146,208

  • 7 · Other salaries and wages

    total $2,008,427 · program services $1,034,483 · management and general $973,944

  • 9 · Other employee benefits

    total $148,990 · program services $148,990

  • 10 · Payroll taxes

    total $137,303 · program services $137,303

  • 11b · Fees: legal

    total $45,208 · program services $45,208

  • 11g · Fees: other

    total $1,322,306 · management and general $1,322,306

  • 13 · Office expenses

    total $65,329 · program services $23,545 · management and general $41,784

  • 14 · Information technology

    total $99,376 · management and general $99,376

  • 16 · Occupancy

    total $151,549 · program services $52,436 · management and general $99,113

  • 17 · Travel

    total $151,161 · program services $80,744 · management and general $70,417

  • 18 · Travel or entertainment for public officials

    total $11,760 · management and general $11,760

  • 20 · Interest

    total $166,472 · management and general $166,472

  • 22 · Depreciation, depletion and amortization

    total $178,897 · program services $112,772 · management and general $66,125

  • 23 · Insurance

    total $63,241 · management and general $63,241

  • 24a · Other expenses: MONTHLY UPDATES TO CONS

    total $109,205 · program services $109,205

  • 24b · Other expenses: BANK & CREDIT CARD FEES

    total $76,646 · management and general $76,646

  • 24c · Other expenses: OTHER EXPENSES

    total $24,201 · management and general $24,201

  • 24d · Other expenses: OTHER EXPENSES

    total $17,765 · program services $17,765

  • 24e · All other expenses

    total $3,066 · program services $3,066

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $573,776 · end of year $418,294

  • 2 · Savings and temporary cash investments

    beginning of year $250,000 · end of year $301,277

  • 4 · Accounts receivable

    beginning of year $848,056 · end of year $935,970

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,322 · end of year $29,026

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

    $2,599,053

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

    $424,121

  • 10c · Land, buildings and equipment, net

    beginning of year $2,538,703 · end of year $2,174,932

  • 11 · Investments: publicly traded securities

    beginning of year $3,611 · end of year $6,944

  • 15 · Other assets

    beginning of year $164,476 · end of year $327,726

  • 17 · Accounts payable and accrued expenses

    beginning of year $143,524 · end of year $186,427

  • 23 · Secured mortgages and notes payable

    beginning of year $1,055,184 · end of year $1,003,270

  • 24 · Unsecured notes and loans payable

    beginning of year $1,860,426 · end of year $1,850,000

  • 25 · Other liabilities

    beginning of year $360,541 · end of year $332,800

  • 27 · Net assets without donor restrictions

    beginning of year $983,269 · end of year $821,672

Mission and programs · 2023

Mission

THE MINISTRY SERVES TO PROTECT AND DEFEND THE BIBLE-BASED VALUES UPON WHICH OUR NATION WAS FOUNDED: CHURCH LIBERTIES, PARENTAL LIBERTIES, INDIVIDUAL LIBERTIES, AND ISSUES OF LIFE.

Activities or mission (Part I)

DEFEND THE CONSTITUTIONAL RIGHTS OF THE DISABLED, ELDERLY, AND THOSE WHO CANNOT DEFEND THEMSELVES.

  • PROVIDE CHURCHES AND MINISTRIES LEGAL SERVICES AND ADVICE ON BUSINESS MATTERS THAT AFFECT THEIR MINISTRY AND AT TIMES PROVIDE SPIRITUAL COUNSELING. WE SEEK TO PROTECT THE RIGHTS OF INDIVIDUALS TO LIVE THEIR CHRISTIAN FAITH AS THEY CHOOSE AND PROTECT THE RIGHTS OF THOSE WHO SEEK TO HONOR GOD. WE PROVIDE A FREE LEGAL HOTLINE OFFERING 24-HOUR ACCESS TO LEGAL HELP IN CASES REQUIRING IMMEDIATE ACTION. FOR LEGAL ISSUES OR QUESTIONS THAT ARE NOT EMERGENCIES WE PROVIDE COUNSEL IN PERSON, BY PHONE, OR BY EMAIL COMMUNICATION BASED ON THE NEED, THE URGENCY OF THE SITUATION AND THE RESOURCES WE HAVE AVAILABLE.PROVIDE LEGAL SERVICES TO PARENTS SO THEY CAN EDUCATE AND RAISE THEIR CHILDREN IN A MANNER IS BEST FOR THIER FAMILY. WE PROVIDE A FREE LEGAL HOTLINE OFFERING 24-HOUR ACCESS TO LEGAL HELP IN CASES REQUIRING IMMEDIATE ACTION. FOR LEGAL ISSUES OR QUESTIONS THAT ARE NOT EMERGENCIES WE PROVIDE COUNSEL IN PERSON, BY PHONE, OR BY EMAIL COMMUNICATION BASED ON THE NEED, THE URGENCY OF THE SITUATION AND THE RESOURCES WE HAVE AVAILABLE.PROVIDE LEGAL SERVICES TO ENSURE THE RIGHTS OF THE DISABLED, THE ELDERLY, AND THOSE WHO CANNOT SPEAK FOR THEMSELVES ARE PROTECTED, THEIR RIGHT TO LIFE PRESERVED, AND THEY ARE TREATED WITH DIGNITY AND RESPECT, REGARDLESS OF THEIR PHYSICAL OR MENTAL CONDITION. WE PROVIDE A FREE LEGAL HOTLINE OFFERING 24-HOUR ACCESS TO LEGAL HELP IN CASES REQUIRING IMMEDIATE ACTION. FOR LEGAL ISSUES OR QUESTIONS THAT ARE NOT EMERGENCIES WE PROVIDE COUNSEL IN PERSON, BY PHONE, OR BY EMAIL COMMUNICATION BASED ON THE NEED, THE URGENCY OF THE SITUATION AND THE RESOURCES WE HAVE AVAILABLE.

    Expenses $2,053,279 · Revenue $631,357

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David C Gibbs III

    PRESIDENT

    Total calculated
    $242,236
    From this org
    $242,236
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $242,236
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $242,236

  • Jonathan Bailie

    TREASURER-SECRETARY

    Total calculated
    $191,734
    From this org
    $191,734
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,734
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $191,734

  • Robert A Parris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Campbell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • George Turner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Paul Miller

    EMPLOYEE

    Total calculated
    $111,723
    From this org
    $111,723
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Darlene Ricci

    EMPLOYEE

    Total calculated
    $108,125
    From this org
    $108,125
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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

None.

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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.

  • 501(C)(3)

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • GIBBS LAW FIRM PA

    C · LAW FIRM · FL

Provenance

Return type
form_990
Tax year
2023
Filed
28 April 2025
IRS schema version
2023v6.0
Source object
202531189349300728

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