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← AMERICAN CENTER FOR LAW AND JUSTICE -DISTRICT OF COLUMBIA INC

Form 990 for tax year 2022

Filed by AMERICAN CENTER FOR LAW AND JUSTICE -DISTRICT OF COLUMBIA INC.

Totals

Total revenue
$853,836
Total expenses
$873,066
Contributions and grants received
$853,816
Grants paid
$0
Program service revenue
$0
Investment income
$20
Other revenue
$0
Total assets, end of year
$31,977
Total liabilities, end of year
$1,046
Net assets or fund balances, end of year
$30,931
Program services expenses (Part IX)
$654,159
Management and general expenses
$178,041
Fundraising expenses
$40,866
Program service expenses (Part III)
$654,159

Program services were 74.9% 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.

  • 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

    $853,816

  • 1g · Noncash contributions included above

    $0

  • 3 · Investment income

    total $20 · related or exempt $0 · unrelated business $20 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $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.

  • 5 · Compensation of officers, directors and key employees

    total $452,987 · program services $362,390 · management and general $67,948 · fundraising $22,649

  • 7 · Other salaries and wages

    total $252,215 · program services $201,772 · management and general $37,832 · fundraising $12,611

  • 10 · Payroll taxes

    total $38,939 · program services $31,151 · management and general $5,841 · fundraising $1,947

  • 11c · Fees: accounting

    total $5,532 · management and general $5,532

  • 11g · Fees: other

    total $1,046 · management and general $1,046

  • 13 · Office expenses

    total $11,392 · program services $9,355 · management and general $1,453 · fundraising $584

  • 14 · Information technology

    total $26,018 · program services $20,814 · management and general $3,903 · fundraising $1,301

  • 16 · Occupancy

    total $49,165 · management and general $49,165

  • 17 · Travel

    total $12,346 · program services $9,877 · management and general $1,852 · fundraising $617

  • 20 · Interest

    total $1,351 · program services $1,080 · management and general $203 · fundraising $68

  • 24a · Other expenses: Client Fees/Services

    total $300 · program services $300 · management and general $0 · fundraising $0

  • 24b · Other expenses: Library, Publications and Subscriptions

    total $892 · program services $713 · management and general $134 · fundraising $45

  • 24c · Other expenses: CLE/Bar Dues/Memberships

    total $20,883 · program services $16,707 · management and general $3,132 · fundraising $1,044

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $24,214 · end of year $154

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,723 · end of year $23,599

  • 15 · Other assets

    beginning of year $8,224 · end of year $8,224

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $1,046

  • 27 · Net assets without donor restrictions

    beginning of year $50,161 · end of year $30,931

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

The protection of human and religious rights and liberties and the education of the public on such rights and liberties.

Activities or mission (Part I)

engaged in litigation; performed legal research; issued legal opinions; delivered public speeches; participated in public forums & broadcast interviews & wrote articles in defense of religious freedom & against religious discrimination; freedom of association & speech, equal access & constitution freedoms.

  • The organization protects and defends human and religious rights and liberties and educates the public on the rights and liberties raised in the cases it is involved with and as stated in its Articles of Incorporation, and Exemption Application. The legal activities and cases the organization and its attorneys participate in constitute the program services of the organization. (Attorney-Client privileges, and confidences and responsibilities preclude a case by case breakout of costs, expenses and fees.)

    Expenses $654,159

As filed on the 2022 return.

Listed in Part VII

  • Colby M May

    Director, Senior Counsel

    Total calculated
    $253,015
    From this org
    $253,015
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $226,015
    Bonus
    $0
    Other
    $0
    Deferred
    $27,000
    Nontaxable benefits
    $0
    Filer's total
    $253,015

  • Walter M Weber

    Senior Litigation Counsel

    Total calculated
    $191,378
    From this org
    $191,378
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,378
    Bonus
    $0
    Other
    $0
    Deferred
    $27,000
    Nontaxable benefits
    $0
    Filer's total
    $191,378

  • Theodore Doremus

    Director

    Total calculated
    $0
    Hours/week
    0

  • Sung Giu Chung

    Director

    Total calculated
    $0
    Hours/week
    0

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

None.

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
2022
Filed
8 February 2024
IRS schema version
2022v5.0
Source object
202430409349301143

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