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Nonprofiteer
← LIBERTY JUSTICE CENTER

Form 990 for tax year 2023

Filed by LIBERTY JUSTICE CENTER.

Totals

Total revenue
$2,798,379
Total expenses
$2,704,895
Contributions and grants received
$2,663,338
Grants paid
$0
Program service revenue
$0
Investment income
$126,953
Other revenue
$8,088
Total assets, end of year
$3,261,035
Total liabilities, end of year
$151,265
Net assets or fund balances, end of year
$3,109,770
Program services expenses (Part IX)
$2,269,644
Management and general expenses
$265,815
Fundraising expenses
$169,436
Program service expenses (Part III)
$2,269,644

Program services were 83.9% 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

    $2,663,338

  • 1g · Noncash contributions included above

    $255,611

  • 3 · Investment income

    total $98,915 · excluded $98,915

  • 7a · Gross sales of assets other than inventory

    securities $410,116

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

    securities $382,078

  • 7c · Gain or loss

    securities $28,038

  • 7d · Net gain or loss

    total $28,038 · excluded $28,038

  • 11a · Other revenue: OTHER REVENUE

    total $8,088 · related or exempt $8,088

  • 11e · Other revenue, total

    $8,088

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $363,071 · program services $227,366 · management and general $51,198 · fundraising $84,507

  • 7 · Other salaries and wages

    total $1,282,805 · program services $1,251,563 · management and general $5,227 · fundraising $26,015

  • 8 · Pension plan contributions

    total $38,019 · program services $34,481 · management and general $939 · fundraising $2,599

  • 9 · Other employee benefits

    total $97,872 · program services $79,236 · management and general $14,651 · fundraising $3,985

  • 10 · Payroll taxes

    total $120,700 · program services $108,362 · management and general $3,907 · fundraising $8,431

  • 11b · Fees: legal

    total $2,895 · management and general $2,895

  • 11c · Fees: accounting

    total $86,885 · management and general $86,885

  • 11g · Fees: other

    total $301,518 · program services $272,061 · management and general $27,374 · fundraising $2,083

  • 12 · Advertising and promotion

    total $151,553 · program services $133,974 · management and general $10,508 · fundraising $7,071

  • 13 · Office expenses

    total $8,232 · program services $1,973 · management and general $5,618 · fundraising $641

  • 14 · Information technology

    total $31,071 · program services $22,587 · management and general $7,090 · fundraising $1,394

  • 16 · Occupancy

    total $24,853 · management and general $24,853

  • 17 · Travel

    total $51,676 · program services $33,638 · management and general $3,483 · fundraising $14,555

  • 19 · Conferences, conventions and meetings

    total $52,573 · program services $41,979 · management and general $5,783 · fundraising $4,811

  • 23 · Insurance

    total $40,893 · program services $28,399 · management and general $12,494

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $37,863 · program services $24,834 · management and general $2,185 · fundraising $10,844

  • 24b · Other expenses: WEBSITE

    total $10,539 · program services $7,314 · management and general $725 · fundraising $2,500

  • 24c · Other expenses: COURT FEES AND CASES

    total $1,877 · program services $1,877 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,756,935 · end of year $3,212,108

  • 3 · Pledges and grants receivable

    beginning of year $202,722 · end of year $8,507

  • 4 · Accounts receivable

    beginning of year $6,024 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,211 · end of year $22,192

  • 11 · Investments: publicly traded securities

    beginning of year $126,468 · end of year $0

  • 15 · Other assets

    beginning of year $44,123 · end of year $18,228

  • 17 · Accounts payable and accrued expenses

    beginning of year $96,659 · end of year $137,219

  • 25 · Other liabilities

    beginning of year $41,026 · end of year $14,046

  • 27 · Net assets without donor restrictions

    beginning of year $2,712,382 · end of year $3,051,915

  • 28 · Net assets with donor restrictions

    beginning of year $303,416 · end of year $57,855

Mission and programs · 2023

Mission

TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. IN ADDITION, THE CENTER WILL TRAIN LAW STUDENTS, LAWYERS AND POLICY ACTIVISTS IN THE PURSUIT OF PUBLIC INTEREST LITIGATION.

Activities or mission (Part I)

TO USE STRATEGIC LITIGATION TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY

  • ADVANCEMENT OF ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH.

    Expenses $2,269,644

As filed on the 2023 return.

Listed in Part VII

  • Jacob Huebert

    PRESIDENT

    Total calculated
    $260,989
    From this org
    $249,129
    From related orgs
    $0
    Other
    $11,860
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $249,129
    Bonus
    $0
    Other
    $0
    Deferred
    $10,000
    Nontaxable benefits
    $1,860
    Filer's total
    $260,989
  • Sara Albrecht

    TREASURER, CHAIR

    Total calculated
    $102,083
    From this org
    $102,083
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Brian Timpone

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Mark Santacrose

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Corey Deangelis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Richard Epstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Buck Dougherty III

    SENIOR ATTORNEY

    Total calculated
    $179,429
    From this org
    $163,228
    From related orgs
    $0
    Other
    $16,201
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,678
    Bonus
    $8,550
    Other
    $0
    Deferred
    $6,722
    Nontaxable benefits
    $9,479
    Filer's total
    $179,429
  • Jeffrey Schwab

    SENIOR ATTORNEY

    Total calculated
    $161,195
    From this org
    $137,068
    From related orgs
    $0
    Other
    $24,127
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,699
    Bonus
    $7,369
    Other
    $0
    Deferred
    $5,672
    Nontaxable benefits
    $18,455
    Filer's total
    $161,195
  • Morgan Bowles

    CHIEF OPERATING OFFICER

    Total calculated
    $129,486
    From this org
    $124,515
    From related orgs
    $0
    Other
    $4,971
    Hours/week
    40
  • Reilly Stephens

    COUNSEL

    Total calculated
    $114,766
    From this org
    $105,801
    From related orgs
    $0
    Other
    $8,965
    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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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.

Provenance

Return type
form_990
Tax year
2023
Filed
15 August 2024
IRS schema version
2023v5.1
Source object
202442399349300524

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