Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $753,393

• 1g · Noncash contributions included above

  $62,270

• 3 · Investment income

  total $142,304 · excluded $142,304

• 7a · Gross sales of assets other than inventory

  securities $46,908

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

  securities $0 · other assets $74,519

• 7c · Gain or loss

  securities $46,908 · other assets -$74,519

• 7d · Net gain or loss

  total -$27,611 · excluded -$27,611

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $817,608 · program services $817,608

• 11b · Fees: legal

  total $42,866 · program services $36,007 · management and general $1,715 · fundraising $5,144

• 11c · Fees: accounting

  total $31 · program services $26 · management and general $1 · fundraising $4

• 11f · Fees: investment management

  total $20,087 · management and general $20,087

• 11g · Fees: other

  total $26,525 · program services $22,281 · management and general $1,061 · fundraising $3,183

• 13 · Office expenses

  total $77 · program services $65 · management and general $3 · fundraising $9

• 16 · Occupancy

  total $2,167 · program services $1,820 · management and general $87 · fundraising $260

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $271,699 · end of year $70,294

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

  $264,464

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

  $0

• 10c · Land, buildings and equipment, net

  beginning of year $430,000 · end of year $264,464

• 11 · Investments: publicly traded securities

  beginning of year $25,199,206 · end of year $17,621,692

• 15 · Other assets

  beginning of year $25,500 · end of year $25,500

• 17 · Accounts payable and accrued expenses

  beginning of year $307,272 · end of year $138,335

• 25 · Other liabilities

  beginning of year $21,559,348 · end of year $13,503,350

• 27 · Net assets without donor restrictions

  beginning of year $2,341,083 · end of year $2,376,484

• 28 · Net assets with donor restrictions

  beginning of year $1,718,702 · end of year $1,963,781

The filer's explanations (Part III)

PART I, LINE 3

THE FOUNDATION DOES NOT COMPENSATE ITS OFFICERS AND BOARD MEMBERS FOR SERVICE IN THOSE POSITIONS. COMPENSATION IS PAID TO FOUNDATION OFFICERS BY A RELATED 501(C)(3) ORGANIZATION. FOR COMPENSATION PURPOSES, THE FOUNDATION BOARD RELIES ON THE RELATED ORGANIZATION FOR COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION TO HELP DETERMINE COMPENSATION. THROUGH THE APPROPRIATE PROCESS, WHICH INCLUDES REVIEW OF MARKET COMPARABILITY DATA, APPROVAL BY THE FOUNDATION BOARD PERFORMANCE EVALUATION TASK GROUP (PETG)/EXECUTIVE COMMITTEE AND FINAL APPROVAL BY THE FOUNDATION FULL BOARD, EXECUTIVE COMPENSATION IS ESTABLISHED.

Related corporations and trusts

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

• 15100 SOLAR LLC

  C · OWN AND OPERATE SOLAR ENERGY PROJECT · AZ

• ALLIANCE DEFENDING FREEDOM BELGIUM ASBL

  C · HUMAN RIGHTS LEGAL WORK · BE

• ADF INTERNATIONAL (UK)

  C · HUMAN RIGHTS LEGAL WORK · UK

• ADF INTERNATIONAL (FRANCE)

  C · HUMAN RIGHTS LEGAL WORK · FR

• ALLIANCE DEFENDING FREEDOM SWITZERLAND

  C · HUMAN RIGHTS LEGAL WORK · SZ

• ALLIANCE DEFENDING FREEDOM INTERNATIONAL DEUSTCHLAND EV

  C · HUMAN RIGHTS LEGAL WORK · DE