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← CENTER FOR LAW AND POLICY

Form 990 for tax year 2023

Filed by CENTER FOR LAW AND POLICY.

Totals

Total revenue
$2,307,425
Total expenses
$2,373,874
Contributions and grants received
$2,307,425
Grants paid
$975,000
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$700,996
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$700,996
Program services expenses (Part IX)
$2,071,443
Management and general expenses
$302,431
Fundraising expenses
$0
Program service expenses (Part III)
$2,071,443

Program services were 87.3% 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

    $2,307,425

  • 1g · Noncash contributions included above

    $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $975,000 · program services $975,000

  • 11b · Fees: legal

    total $57,500 · management and general $57,500

  • 11c · Fees: accounting

    total $5,130 · management and general $5,130

  • 11g · Fees: other

    total $150,000 · program services $150,000

  • 13 · Office expenses

    total $14,978 · management and general $14,978

  • 14 · Information technology

    total $7,056 · management and general $7,056

  • 16 · Occupancy

    total $68,571 · program services $41,143 · management and general $27,428

  • 17 · Travel

    total $111,256 · program services $111,256 · management and general $0

  • 18 · Travel or entertainment for public officials

    total $23,627 · program services $23,627

  • 19 · Conferences, conventions and meetings

    total $284,570 · program services $284,570

  • 24a · Other expenses: Research

    total $200,338 · program services $200,338 · management and general $0 · fundraising $0

  • 24b · Other expenses: Benefit allocation

    total $35,028 · program services $21,017 · management and general $14,011 · fundraising $0

  • 24c · Other expenses: Payroll reimbursement

    total $440,820 · program services $264,492 · management and general $176,328 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $767,445 · end of year $700,996

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $767,445 · end of year $700,996

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

The Center for Law and Policy (CLP) is a public policy organization dedicated to promoting and defending liberty, equality before the law, and the sovereignty of the states. To this end, CLP promotes open discussion with state attorneys general on issues affecting their offices, long-term legal policy development, and the role state attorneys general play in our system of government. Through educational round tables, policy briefings, and forums, CLP brings leaders from both the private and public sector to the table to engage with state attorneys general on a wide range of policy issues. The Center for Law and Policy is organized under section 501(c)(3) of the Internal Revenue Code.

  • Event costs including travel, workshops, roundtables and seminars on federal and state policy matters. CLP events are held to facilitate education of attorneys general, their staff and the public on policy and legal developments in the states and Washington, DC.

    Expenses $419,453

  • Research, staff, and occupancy costs for federal and state policy analysis which is converted into educational materials for the public. Research consultants are experts in their field and provide research, legal and policy analysis and best practices.

    Expenses $526,990

  • Grant for educational programming.

    Expenses $975,000 · Grants $975,000

  • Consulting costs for impact of public policy research and digital consulting

    Expenses $150,000

As filed on the 2023 return.

Listed in Part VII

  • Luther Strange

    Director

    Total calculated
    $0
    Hours/week
    1

  • Charles Condon

    Director

    Total calculated
    $0
    Hours/week
    1

  • Dan Lungren

    Director

    Total calculated
    $0
    Hours/week
    1

  • Daniel Cameron

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lee Russell

    Treasurer

    Total calculated
    $0
    Hours/week
    24

  • David Johnson

    President

    Total calculated
    $0
    Hours/week
    24

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.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.0
Source object
202423209349321057

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