Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $2,330,667

• 1g · Noncash contributions included above

  $248,905

• 7a · Gross sales of assets other than inventory

  securities $123,750

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

  securities $123,134

• 7c · Gain or loss

  securities $616

• 7d · Net gain or loss

  total $616 · excluded $616

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $580,438 · program services $431,810 · management and general $58,045 · fundraising $90,583

• 7 · Other salaries and wages

  total $1,485,755 · program services $1,179,694 · management and general $184,981 · fundraising $121,080

• 8 · Pension plan contributions

  total $46,263 · program services $39,779 · management and general $4,784 · fundraising $1,700

• 9 · Other employee benefits

  total $101,149 · program services $74,242 · management and general $14,978 · fundraising $11,929

• 10 · Payroll taxes

  total $142,241 · program services $110,971 · management and general $16,781 · fundraising $14,489

• 11b · Fees: legal

  total $113,760 · management and general $113,760

• 11c · Fees: accounting

  total $89,916 · management and general $89,916

• 11g · Fees: other

  total $384,601 · program services $357,613 · management and general $19,249 · fundraising $7,739

• 12 · Advertising and promotion

  total $143,346 · program services $141,476 · management and general $905 · fundraising $965

• 13 · Office expenses

  total $8,625 · program services $1,008 · management and general $7,617

• 14 · Information technology

  total $26,120 · program services $3,679 · management and general $22,441

• 16 · Occupancy

  total $24,946 · management and general $24,946

• 17 · Travel

  total $35,034 · program services $25,734 · management and general $2,192 · fundraising $7,108

• 19 · Conferences, conventions and meetings

  total $36,455 · program services $31,886 · management and general $1,193 · fundraising $3,376

• 23 · Insurance

  total $37,330 · management and general $37,330

• 24a · Other expenses: DUES AND SUBSCRIPTIONS

  total $53,718 · program services $36,974 · management and general $5,635 · fundraising $11,109

• 24b · Other expenses: WEBSITE

  total $31,863 · program services $31,863 · management and general $0 · fundraising $0

• 24c · Other expenses: COURT FEES AND CASES

  total $12,362 · program services $12,045 · management and general $0 · fundraising $317

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,638,066 · end of year $2,756,935

• 3 · Pledges and grants receivable

  beginning of year $300,000 · end of year $202,722

• 4 · Accounts receivable

  beginning of year $250,000 · end of year $6,024

• 9 · Prepaid expenses and deferred charges

  beginning of year $20,103 · end of year $17,211

• 11 · Investments: publicly traded securities

  end of year $126,468

• 15 · Other assets

  beginning of year $400 · end of year $44,123

• 17 · Accounts payable and accrued expenses

  beginning of year $170,830 · end of year $96,659

• 25 · Other liabilities

  beginning of year $0 · end of year $41,026

• 27 · Net assets without donor restrictions

  beginning of year $3,443,502 · end of year $2,712,382

• 28 · Net assets with donor restrictions

  beginning of year $594,237 · end of year $303,416

The filer's explanations (Part III)

PART I, LINE 5

BRIAN KELSEY, MANAGING ATTORNEY THROUGH 10/27/2022, AND A HIGHEST COMPENSATED EMPLOYEE, WERE ELIGIBLE FOR AN INCENTIVE BONUS OF 15 CENTS FOR EACH NEW DOLLAR RAISED FOR THE LIBERTY JUSTICE CENTER FROM A NEW CONTRIBUTOR TO THE ORGANIZATION AND/OR OUR NETWORK OF ORGANIZATIONS. THIS BONUS ARRANGEMENT WAS TERMINATED DURING 2022.