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Nonprofiteer
← AMERICAN FREEDOM LAW CENTER INC

Form 990 for tax year 2023

Filed by AMERICAN FREEDOM LAW CENTER INC.

Totals

Total revenue
$858,851
Total expenses
$685,077
Contributions and grants received
$846,321
Grants paid
$0
Program service revenue
$0
Investment income
$123
Other revenue
$12,407
Total assets, end of year
$735,094
Total liabilities, end of year
$28,733
Net assets or fund balances, end of year
$706,361
Program services expenses (Part IX)
$590,167
Management and general expenses
$93,630
Fundraising expenses
$1,280
Program service expenses (Part III)
$590,167

Program services were 86.1% 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

    $846,321

  • 3 · Investment income

    total $123 · excluded $123

  • 11a · Other revenue: REDUCTION IN LIFE INSU

    total $12,407 · excluded $12,407

  • 11e · Other revenue, total

    $12,407

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $490,700 · program services $424,915 · management and general $65,785

  • 7 · Other salaries and wages

    total $42,000 · program services $42,000

  • 8 · Pension plan contributions

    total $6,017 · program services $5,274 · management and general $743

  • 9 · Other employee benefits

    total $31,871 · program services $29,985 · management and general $1,886

  • 10 · Payroll taxes

    total $34,533 · program services $30,268 · management and general $4,265

  • 11c · Fees: accounting

    total $8,168 · management and general $8,168

  • 11g · Fees: other

    total $1,984 · management and general $1,984

  • 13 · Office expenses

    total $6,148 · management and general $6,148

  • 14 · Information technology

    total $1,634 · program services $1,634

  • 17 · Travel

    total $684 · program services $684

  • 22 · Depreciation, depletion and amortization

    total $2,004 · program services $1,334 · management and general $670

  • 24a · Other expenses: LITIGATION PROGRAM COST

    total $41,024 · program services $41,024

  • 24b · Other expenses: OUTREACH

    total $12,803 · program services $11,523 · fundraising $1,280

  • 24c · Other expenses: LICENSES AND PERMITS

    total $3,684 · management and general $3,684

  • 24d · Other expenses: MISCELLANEOUS

    total $742 · program services $445 · management and general $297

  • 24e · All other expenses

    total $1,081 · program services $1,081

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $248,013 · end of year $282,844

  • 3 · Pledges and grants receivable

    end of year $120,000

  • 4 · Accounts receivable

    beginning of year $2,410 · end of year $6,064

  • 5 · Loans and receivables from officers and key people

    end of year $289

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

    $10,020

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

    $6,616

  • 10c · Land, buildings and equipment, net

    beginning of year $5,410 · end of year $3,404

  • 12 · Investments: other securities

    beginning of year $1,678 · end of year $1,573

  • 15 · Other assets

    beginning of year $308,514 · end of year $320,920

  • 17 · Accounts payable and accrued expenses

    beginning of year $29,474 · end of year $26,691

  • 25 · Other liabilities

    beginning of year $3,859 · end of year $2,042

  • 27 · Net assets without donor restrictions

    beginning of year $532,692 · end of year $636,767

  • 28 · Net assets with donor restrictions

    end of year $69,594

Mission and programs · 2023

Mission

TO FIGHT FOR FAITH AND FREEDOM BY ADVANCING AND DEFENDING AMERICA'S JUDEO-CHRISTIAN HERITAGE AND MORAL FOUNDATION THROUGH LITIGATION, EDUCATION, AND PUBLIC POLICY PROGRAMS.

  • PROVIDING EDUCATIONAL INFORMATION TO GENERAL PUBLIC TO FIGHT FOR FAITH AND FREEDOM BY ADVANCING AND DEFENDING AMERICA'JUDEO-CHRISTIAN HERITAGE AND MORAL FOUNDATION.

    Expenses $590,167 · Revenue $858,851

As filed on the 2023 return.

Listed in Part VII

  • David Yerushalmi

    CO-PRESIDENT AND CO-CHAIRM

    Total calculated
    $196,750
    From this org
    $196,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $196,750
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $196,750

  • Robert Muise Esq

    CO-PRESIDENT AND CO-CHAIRM

    Total calculated
    $221,457
    From this org
    $218,950
    From related orgs
    $0
    Other
    $2,507
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $218,950
    Bonus
    $0
    Other
    $0
    Deferred
    $2,507
    Nontaxable benefits
    $0
    Filer's total
    $221,457

  • Gregory Bitterman

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25

  • Joseph E Schmitz

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Gerard V Bradley

    TRUSTEE/DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Cynthia Page

    CHIEF FINANCIAL OFFICER AN

    Total calculated
    $77,250
    From this org
    $75,000
    From related orgs
    $0
    Other
    $2,250
    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 · 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
7 May 2024
IRS schema version
2023v5.0
Source object
202401289349301025

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