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Nonprofiteer
← FIRST LIBERTY INSTITUTE

Form 990 for tax year 2022

Filed by FIRST LIBERTY INSTITUTE.

Totals

Total revenue
$24,336,900
Total expenses
$23,902,426
Contributions and grants received
$23,962,072
Grants paid
$166,000
Program service revenue
$18,693
Investment income
$356,135
Other revenue
$0
Total assets, end of year
$24,695,679
Total liabilities, end of year
$3,202,470
Net assets or fund balances, end of year
$21,493,209
Program services expenses (Part IX)
$19,155,761
Management and general expenses
$2,490,913
Fundraising expenses
$2,255,752
Program service expenses (Part III)
$19,155,761

Program services were 80.1% 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.

  • 1a · Federated campaigns

    $8,999

  • 1f · All other contributions, gifts and grants

    $23,953,073

  • 1g · Noncash contributions included above

    $475,480

  • 2a · Program service revenue: Attorney fee awards

    total $18,693 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $364,422 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $470,489

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

    securities $478,776

  • 7c · Gain or loss

    securities -$8,287

  • 7d · Net gain or loss

    total -$8,287 · related or exempt -$8,287 · unrelated business $0 · excluded $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $166,000 · program services $166,000

  • 5 · Compensation of officers, directors and key employees

    total $1,519,051 · program services $1,240,594 · management and general $151,905 · fundraising $126,552

  • 7 · Other salaries and wages

    total $9,056,204 · program services $7,396,115 · management and general $905,620 · fundraising $754,469

  • 8 · Pension plan contributions

    total $321,822 · program services $286,715 · management and general $35,107 · fundraising $0

  • 9 · Other employee benefits

    total $878,032 · program services $693,194 · management and general $84,879 · fundraising $99,959

  • 10 · Payroll taxes

    total $698,239 · program services $570,245 · management and general $69,824 · fundraising $58,170

  • 11b · Fees: legal

    total $732,524 · program services $705,697 · management and general $26,827 · fundraising $0

  • 11c · Fees: accounting

    total $27,240 · program services $0 · management and general $27,240 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $179,243 · fundraising $179,243

  • 11g · Fees: other

    total $1,972,284 · program services $1,667,826 · management and general $304,458 · fundraising $0

  • 12 · Advertising and promotion

    total $1,031,819 · program services $842,677 · management and general $103,182 · fundraising $85,960

  • 13 · Office expenses

    total $1,353,750 · program services $873,670 · management and general $353,470 · fundraising $126,610

  • 14 · Information technology

    total $819,254 · program services $635,071 · management and general $115,931 · fundraising $68,252

  • 16 · Occupancy

    total $445,164 · program services $299,192 · management and general $114,813 · fundraising $31,159

  • 17 · Travel

    total $1,859,705 · program services $1,491,418 · management and general $58,336 · fundraising $309,951

  • 19 · Conferences, conventions and meetings

    total $2,143,218 · program services $1,718,786 · management and general $67,229 · fundraising $357,203

  • 22 · Depreciation, depletion and amortization

    total $53,110 · program services $41,170 · management and general $7,515 · fundraising $4,425

  • 23 · Insurance

    total $198,728 · program services $162,299 · management and general $19,873 · fundraising $16,556

  • 24a · Other expenses: Printing & publications

    total $447,039 · program services $365,092 · management and general $44,704 · fundraising $37,243

  • 26 · Joint costs (an allocation of the lines above)

    total $1,596,513 · program services $881,702 · management and general $0 · fundraising $714,811

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,530,222 · end of year $6,997,444

  • 2 · Savings and temporary cash investments

    beginning of year $13,326,035 · end of year $13,861,473

  • 9 · Prepaid expenses and deferred charges

    beginning of year $859,738 · end of year $827,312

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

    $1,562,797

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

    $1,346,456

  • 10c · Land, buildings and equipment, net

    beginning of year $37,548 · end of year $216,341

  • 14 · Intangible assets

    end of year $2,182,993

  • 15 · Other assets

    beginning of year $488,060 · end of year $610,116

  • 17 · Accounts payable and accrued expenses

    beginning of year $182,868 · end of year $871,854

  • 25 · Other liabilities

    end of year $2,330,616

  • 27 · Net assets without donor restrictions

    beginning of year $20,605,674 · end of year $20,978,975

  • 28 · Net assets with donor restrictions

    beginning of year $453,061 · end of year $514,234

Mission and programs · 2022

Mission

See Part I, Line 1

Activities or mission (Part I)

First Liberty Institute provides pro bono legal services to advance and defend religious liberty for individuals, churches, and other ministries and organizations

  • LEGAL: First Liberty Institute provides pro-bono legal services to advance and defend religious liberty for individuals, churches and synagogues, and other religious ministries. During 2021-2022 FLI represented plaintiffs in 49 cases and administrative proceedings filed throughout the United States, helping individuals, churches, and religious schools combat unconstitutional Covid-19 lockdown orders from state and local governments, guarding land use rights of churches and synagogues and their members, and otherwise protecting the religious liberty of all Americans from government encroachment. Schedule O has a complete list of cases.

    Expenses $10,254,761 · Grants $50,000

  • EDUCATION: Reaching and educating the public about key issues and legal cases that impact their religious liberties. Through use of video, websites, speaking engagements, letters and collaterial materials, we reach target audiences with important information and empower them to take action.

    Expenses $8,901,000 · Grants $116,000

As filed on the 2022 return.

Listed in Part VII

  • Tim Dunn

    Vice Chair Exec Comm, Board

    Total calculated
    $0
    Hours/week
    2

  • Mark Cover

    Chair Exec Comm, Board

    Total calculated
    $0
    Hours/week
    2

  • Al Angell

    Exec Comm, Board

    Total calculated
    $0
    Hours/week
    1

  • James Robertson

    Exec Comm, Board

    Total calculated
    $0
    Hours/week
    1

  • David Tauber

    Board

    Total calculated
    $0
    Hours/week
    1

  • Deborah Muse Carlson

    Board

    Total calculated
    $0
    Hours/week
    1

  • Dale Brown

    Exec Comm, Board, Secretary

    Total calculated
    $0
    Hours/week
    1

  • Jerry Brown

    Board

    Total calculated
    $0
    Hours/week
    2

  • Paco Jordan

    Board

    Total calculated
    $0
    Hours/week
    0

  • Jody Thornton

    Board

    Total calculated
    $0
    Hours/week
    1

  • David Moore

    Board

    Total calculated
    $0
    Hours/week
    1

  • Kelly Shackelford

    President/CEO

    Total calculated
    $582,099
    From this org
    $551,267
    From related orgs
    $0
    Other
    $30,832
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $455,957
    Bonus
    $95,310
    Other
    $0
    Deferred
    $18,300
    Nontaxable benefits
    $12,532
    Filer's total
    $582,099

  • David Holmes

    COO/CFO/EVP

    Total calculated
    $457,407
    From this org
    $426,796
    From related orgs
    $0
    Other
    $30,611
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $347,647
    Bonus
    $79,149
    Other
    $0
    Deferred
    $16,750
    Nontaxable benefits
    $13,861
    Filer's total
    $457,407

  • Jeff Mateer

    CLO/EVP

    Total calculated
    $386,988
    From this org
    $357,060
    From related orgs
    $0
    Other
    $29,928
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $291,183
    Bonus
    $65,877
    Other
    $0
    Deferred
    $18,300
    Nontaxable benefits
    $11,628
    Filer's total
    $386,988

  • Mike Berry

    VP External Affairs/Sr. Counsel

    Total calculated
    $316,388
    From this org
    $286,886
    From related orgs
    $0
    Other
    $29,502
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $233,375
    Bonus
    $53,511
    Other
    $0
    Deferred
    $17,266
    Nontaxable benefits
    $12,236
    Filer's total
    $316,388

  • Hiram S Sasser

    Exec. Gen. Counsel

    Total calculated
    $303,555
    From this org
    $276,269
    From related orgs
    $0
    Other
    $27,286
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $245,675
    Bonus
    $30,594
    Other
    $0
    Deferred
    $17,997
    Nontaxable benefits
    $9,289
    Filer's total
    $303,555

  • David Hacker

    VP Litigation/Sr Counsel

    Total calculated
    $262,764
    From this org
    $238,440
    From related orgs
    $0
    Other
    $24,324
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $198,781
    Bonus
    $39,659
    Other
    $0
    Deferred
    $15,742
    Nontaxable benefits
    $8,582
    Filer's total
    $262,764

  • Rebecca Dummermuth

    Counsel

    Total calculated
    $252,666
    From this org
    $239,257
    From related orgs
    $0
    Other
    $13,409
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $218,094
    Bonus
    $21,163
    Other
    $0
    Deferred
    $4,440
    Nontaxable benefits
    $8,969
    Filer's total
    $252,666

  • Jordan Pratt

    Sr. Counsel

    Total calculated
    $212,617
    From this org
    $193,905
    From related orgs
    $0
    Other
    $18,712
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $178,955
    Bonus
    $14,950
    Other
    $0
    Deferred
    $10,130
    Nontaxable benefits
    $8,582
    Filer's total
    $212,617

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

  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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

The filer's explanations (Part III)

Pt I Line 1a
Limited travel for spouses to Board events and other contributor events. Tax gross-ups for life insurance.

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

Provenance

Return type
form_990
Tax year
2022
Filed
22 April 2024
IRS schema version
2022v5.0
Source object
202421149349301027

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