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Nonprofiteer
← MOUNTAIN STATES LEGAL FOUNDATION

Form 990 for tax year 2023

Filed by MOUNTAIN STATES LEGAL FOUNDATION.

Totals

Total revenue
$3,234,209
Total expenses
$4,325,021
Contributions and grants received
$2,400,832
Grants paid
$0
Program service revenue
$0
Investment income
$833,377
Other revenue
$0
Total assets, end of year
$8,245,317
Total liabilities, end of year
$945,149
Net assets or fund balances, end of year
$7,300,168
Program services expenses (Part IX)
$2,817,878
Management and general expenses
$463,262
Fundraising expenses
$1,043,881
Program service expenses (Part III)
$2,817,878

Program services were 65.2% 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.

  • 1c · Fundraising events

    $9,428

  • 1f · All other contributions, gifts and grants

    $2,391,404

  • 1g · Noncash contributions included above

    $187,535

  • 3 · Investment income

    total $233,490 · excluded $233,490

  • 7a · Gross sales of assets other than inventory

    securities $599,887

  • 7c · Gain or loss

    securities $599,887

  • 7d · Net gain or loss

    total $599,887 · excluded $599,887

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

    $9,428

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $456,165 · program services $313,011 · management and general $23,859 · fundraising $119,295

  • 7 · Other salaries and wages

    total $1,456,992 · program services $1,165,928 · management and general $181,844 · fundraising $109,220

  • 8 · Pension plan contributions

    total $32,776 · program services $25,208 · management and general $6,962 · fundraising $606

  • 9 · Other employee benefits

    total $211,365 · program services $177,373 · management and general $23,260 · fundraising $10,732

  • 10 · Payroll taxes

    total $121,717 · program services $91,678 · management and general $15,260 · fundraising $14,779

  • 11b · Fees: legal

    total $281,452 · program services $281,452

  • 11c · Fees: accounting

    total $18,058 · program services $11,419 · management and general $2,498 · fundraising $4,141

  • 11e · Fees: professional fundraising services

    total $37,636 · fundraising $37,636

  • 11f · Fees: investment management

    total $34,623 · management and general $34,623

  • 11g · Fees: other

    total $607,582 · program services $289,532 · management and general $78,481 · fundraising $239,569

  • 12 · Advertising and promotion

    total $249,704 · fundraising $249,704

  • 13 · Office expenses

    total $131,045 · program services $58,584 · management and general $7,049 · fundraising $65,412

  • 14 · Information technology

    total $160,117 · program services $141,308 · management and general $3,804 · fundraising $15,005

  • 16 · Occupancy

    total $68,344 · program services $52,950 · management and general $7,450 · fundraising $7,944

  • 17 · Travel

    total $195,856 · program services $52,182 · management and general $58,780 · fundraising $84,894

  • 20 · Interest

    total $39,252 · program services $30,411 · management and general $4,279 · fundraising $4,562

  • 22 · Depreciation, depletion and amortization

    total $76,170 · program services $59,015 · management and general $8,304 · fundraising $8,851

  • 23 · Insurance

    total $55,788 · program services $43,223 · management and general $6,082 · fundraising $6,483

  • 24a · Other expenses: PRINTING

    total $90,379 · program services $24,604 · management and general $727 · fundraising $65,048

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $418,324 · end of year $625,753

  • 2 · Savings and temporary cash investments

    beginning of year $169,002 · end of year $203,336

  • 4 · Accounts receivable

    beginning of year $10,939

  • 9 · Prepaid expenses and deferred charges

    beginning of year $34,713 · end of year $41,481

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

    $2,108,426

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

    $990,020

  • 10c · Land, buildings and equipment, net

    beginning of year $1,194,576 · end of year $1,118,406

  • 11 · Investments: publicly traded securities

    beginning of year $7,607,795 · end of year $6,256,341

  • 17 · Accounts payable and accrued expenses

    beginning of year $480,884 · end of year $283,264

  • 24 · Unsecured notes and loans payable

    beginning of year $400,000 · end of year $500,000

  • 25 · Other liabilities

    beginning of year $163,485 · end of year $161,885

  • 27 · Net assets without donor restrictions

    beginning of year $6,680,512 · end of year $5,462,335

  • 28 · Net assets with donor restrictions

    beginning of year $1,710,468 · end of year $1,837,833

Mission and programs · 2023

Mission

WE PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSTEM.

Activities or mission (Part I)

TO PROTECT THE RIGHTS ENSHRINED IN THE CONSTITUTION OF THE USA THROUGH PRO BONO LITIGATION.

  • MOUNTAIN STATES LEGAL FOUNDATION (THE "FOUNDATION- OR "MSLF") WAS CREATED TO PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSTEM. IT LITIGATES ON BEHALF OF THOSE WHO CANNOT AFFORD PRIVATE COUNSEL OR WHOSE GOALS DO NOT JUSTIFY THE EXPENSE OF PRIVATE COUNSEL. THE FOUNDATION SEEKS VICTORY FOR ITS CLIENTS AT THE HIGHEST LEVEL POSSIBLE, INCLUDING THE SUPREME COURT OF THE UNITED STATES AND ESTABLISHMENT OF BINDING LEGAL PRECEDENTS THAT WILL BENEFIT MILLIONS OF AMERICANS.

    Expenses $1,781,442

  • THE FOUNDATION ALSO ENGAGES IN COMMUNICATION AND EDUCATION WITH THE AMERICAN PUBLIC ON THE THREATS TO THEIR LIBERTIES PRESENTED BY UNRESTRICTED GOVERNMENT ACTION.

    Expenses $1,036,436

As filed on the 2023 return.

Listed in Part VII

  • Cristen Wohlgemuth

    PRESIDENT &

    Total calculated
    $230,882
    From this org
    $215,436
    From related orgs
    $0
    Other
    $15,446
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,436
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,446
    Nontaxable benefits
    $7,707
    Filer's total
    $230,882

  • William Trachman

    GENERAL COUN

    Total calculated
    $209,146
    From this org
    $194,246
    From related orgs
    $0
    Other
    $14,900
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $194,246
    Bonus
    not reported
    Other
    not reported
    Deferred
    $14,900
    Nontaxable benefits
    $8,429
    Filer's total
    $209,146

  • Ivan London

    SENIOR ATTOR

    Total calculated
    $125,640
    From this org
    $116,554
    From related orgs
    $0
    Other
    $9,086
    Hours/week
    40

  • Brian Abbas

    SENIOR ATTOR

    Total calculated
    $118,316
    From this org
    $110,929
    From related orgs
    $0
    Other
    $7,387
    Hours/week
    40

  • Brad Allen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roy Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roy G Cohee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roger M Cymbaluk

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Emily Jones Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nick Dranias Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Richard Fletcher Esq

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • John R Gibson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ken Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Edward R Scott Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hon Ernest Angelo Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bill McGrath

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John E Rockwell PE

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Richard Pombo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jan Rehberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Don Shawcroft

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Russ Hendricks

    VICE CHAIRMA

    Total calculated
    $0
    Hours/week
    1

  • Peter I Wold

    TREASURER

    Total calculated
    $0
    Hours/week
    1

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
1 July 2024
IRS schema version
2023v5.0
Source object
202441849349300129

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