Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $33,988,094

• 1g · Noncash contributions included above

  $977,961

• 2a · Program service revenue: ATTORNEY FEES

  total $1,291,822 · related or exempt $1,291,822

• 2b · Program service revenue: HONORARIA

  total $8,607 · related or exempt $8,607

• 3 · Investment income

  total $2,575,952 · excluded $2,575,952

• 7a · Gross sales of assets other than inventory

  securities $7,518,908

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

  securities $6,671,579 · other assets $536

• 7c · Gain or loss

  securities $847,329 · other assets -$536

• 7d · Net gain or loss

  total $846,793 · excluded $846,793

• 11d · All other revenue

  total $42,115 · related or exempt $42,115

• 11e · Other revenue, total

  $42,115

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $81,090 · program services $81,090

• 2 · Grants to domestic individuals

  total $22,258 · program services $22,258

• 5 · Compensation of officers, directors and key employees

  total $2,849,083 · program services $2,348,236 · management and general $284,323 · fundraising $216,524

• 6 · Compensation of disqualified persons

  total $209,502 · program services $172,673 · management and general $20,907 · fundraising $15,922

• 7 · Other salaries and wages

  total $19,458,074 · program services $16,037,494 · management and general $1,941,812 · fundraising $1,478,768

• 8 · Pension plan contributions

  total $1,774,102 · program services $1,462,228 · management and general $177,046 · fundraising $134,828

• 9 · Other employee benefits

  total $1,857,315 · program services $1,530,813 · management and general $185,350 · fundraising $141,152

• 10 · Payroll taxes

  total $1,395,916 · program services $1,150,525 · management and general $139,305 · fundraising $106,086

• 11b · Fees: legal

  total $130,721 · program services $86,779 · management and general $43,942

• 11c · Fees: accounting

  total $79,595 · management and general $79,595

• 11d · Fees: lobbying

  total $247,763 · program services $247,763

• 11f · Fees: investment management

  total $11,161 · fundraising $11,161

• 11g · Fees: other

  total $1,676,009 · program services $1,535,884 · management and general $43,546 · fundraising $96,579

• 12 · Advertising and promotion

  total $73,243 · program services $68,803 · management and general $251 · fundraising $4,189

• 13 · Office expenses

  total $952,628 · program services $659,826 · management and general $148,235 · fundraising $144,567

• 14 · Information technology

  total $899,421 · program services $777,118 · management and general $13,630 · fundraising $108,673

• 16 · Occupancy

  total $2,739,967 · program services $2,386,442 · management and general $133,718 · fundraising $219,807

• 17 · Travel

  total $935,485 · program services $905,893 · management and general $10,905 · fundraising $18,687

• 19 · Conferences, conventions and meetings

  total $343,787 · program services $337,096 · management and general $5,841 · fundraising $850

• 20 · Interest

  total $4,429 · management and general $4,429

• 22 · Depreciation, depletion and amortization

  total $895,313 · program services $737,923 · management and general $89,348 · fundraising $68,042

• 23 · Insurance

  total $180,601 · program services $88,390 · management and general $92,211

• 24a · Other expenses: RESEARCH TOOLS

  total $498,629 · program services $443,664 · management and general $23,012 · fundraising $31,953

• 24b · Other expenses: COURT FEES

  total $82,487 · program services $82,237 · management and general $250

• 24e · All other expenses

  total $334,490 · program services $102,569 · management and general $217,735 · fundraising $14,186

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,518,446 · end of year $2,337,527

• 3 · Pledges and grants receivable

  beginning of year $1,191,533 · end of year $1,435,000

• 4 · Accounts receivable

  beginning of year $56,892 · end of year $1,085,748

• 9 · Prepaid expenses and deferred charges

  beginning of year $467,777 · end of year $393,256

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

  $9,159,357

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

  $6,077,994

• 10c · Land, buildings and equipment, net

  beginning of year $3,119,709 · end of year $3,081,363

• 11 · Investments: publicly traded securities

  beginning of year $107,040,970 · end of year $112,802,470

• 12 · Investments: other securities

  beginning of year $3,667,641

• 14 · Intangible assets

  end of year $23,342,659

• 15 · Other assets

  beginning of year $156,121 · end of year $112,426

• 17 · Accounts payable and accrued expenses

  beginning of year $2,846,719 · end of year $3,592,161

• 19 · Deferred revenue

  beginning of year $476,537 · end of year $249,108

• 25 · Other liabilities

  beginning of year $3,078,593 · end of year $26,327,257

• 27 · Net assets without donor restrictions

  beginning of year $108,550,958 · end of year $111,051,904

• 28 · Net assets with donor restrictions

  beginning of year $3,266,282 · end of year $3,370,019

The filer's explanations (Part III)

PART I, LINE 7

THE COMPENSATION COMMITTEE DETERMINES, ON AN ANNUAL BASIS, THE BONUSES TO BE AWARDED TO SIX SENIOR IJ EMPLOYEES: (I) PRESIDENT/GENERAL COUNSEL, (II) SENIOR VICE PRESIDENT FOR LITIGATION, (III) CHIEF OPERATING OFFICER, (IV) MANAGING VP AND SENIOR ATTORNEY, (V) VICE PRESIDENT FOR COMMUNICATIONS, AND (VI) THE MANAGING VP-CFO/SECRETARY AND TREASURER. FOR ALL OTHERS, BONUSES ARE DETERMINED BY THE PRESIDENT OF THE INSTITUTE ON AN ANNUAL BASIS. ALL BONUSES ARE BASED ON A BOARD APPROVED BUDGET.