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← HOME SCHOOL LEGAL DEFENSE ASSOCIATION

Form 990 for tax year 2023

Filed by HOME SCHOOL LEGAL DEFENSE ASSOCIATION.

Totals

Total revenue
$17,028,509
Total expenses
$16,701,498
Contributions and grants received
$16,005,909
Grants paid
$1,067,204
Program service revenue
$474,426
Investment income
$93,182
Other revenue
$454,992
Total assets, end of year
$6,438,785
Total liabilities, end of year
$11,705,608
Net assets or fund balances, end of year
-$5,266,823
Program services expenses (Part IX)
$13,923,283
Management and general expenses
$2,254,464
Fundraising expenses
$523,750
Program service expenses (Part III)
$13,923,283

Program services were 83.4% 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

    $12,356,101

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $305,300

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $3,344,508

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Conferences & Seminars

    total $325,194 · related or exempt $325,194 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Advertising & Publications

    total $149,232 · related or exempt $0 · unrelated business $149,232 · excluded $0

  • 2c · Program service revenue

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

  • 2d · Program service revenue

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

  • 2e · Program service revenue

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

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $93,182 · related or exempt $0 · unrelated business $0 · excluded $93,182

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

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

  • 5 · Royalties

    total $15,352 · related or exempt $0 · unrelated business $0 · excluded $15,352

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

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

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

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

  • 8a · Fundraising events: gross income

    $0

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

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

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

  • 10a · Gross sales of inventory

    $580,627

  • 10b · Cost of goods sold

    $140,987

  • 10c · Net income from sales of inventory

    total $439,640 · related or exempt $399,852 · unrelated business $39,788 · excluded $0

  • 11a · Other revenue

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

  • 11b · Other revenue

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

  • 11c · Other revenue

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

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $432,151 · program services $432,151

  • 2 · Grants to domestic individuals

    total $628,737 · program services $628,737

  • 3 · Grants to foreign organizations and individuals

    total $6,316 · program services $6,316

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $989,687 · program services $899,944 · management and general $53,080 · fundraising $36,663

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $6,140,162 · program services $5,583,385 · management and general $329,313 · fundraising $227,464

  • 8 · Pension plan contributions

    total $514,526 · program services $467,870 · management and general $27,595 · fundraising $19,061

  • 9 · Other employee benefits

    total $1,414,349 · program services $1,286,099 · management and general $75,855 · fundraising $52,395

  • 10 · Payroll taxes

    total $527,518 · program services $479,684 · management and general $28,292 · fundraising $19,542

  • 11a · Fees: management

    total $127,609 · program services $116,038 · management and general $6,844 · fundraising $4,727

  • 11b · Fees: legal

    total $56,953 · program services $51,789 · management and general $3,054 · fundraising $2,110

  • 11c · Fees: accounting

    total $33,742 · program services $30,682 · management and general $1,810 · fundraising $1,250

  • 11d · Fees: lobbying

    total $3,805 · program services $3,460 · management and general $204 · fundraising $141

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

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

  • 11g · Fees: other

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

  • 12 · Advertising and promotion

    total $615,063 · program services $559,291 · management and general $32,987 · fundraising $22,785

  • 13 · Office expenses

    total $260,607 · program services $236,976 · management and general $13,977 · fundraising $9,654

  • 14 · Information technology

    total $646,076 · program services $587,491 · management and general $34,651 · fundraising $23,934

  • 15 · Royalties

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

  • 16 · Occupancy

    total $668,261 · program services $607,664 · management and general $35,841 · fundraising $24,756

  • 17 · Travel

    total $183,491 · program services $166,852 · management and general $9,841 · fundraising $6,798

  • 18 · Travel or entertainment for public officials

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

  • 19 · Conferences, conventions and meetings

    total $438,929 · program services $399,128 · management and general $23,541 · fundraising $16,260

  • 20 · Interest

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

  • 21 · Payments to affiliates

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

  • 22 · Depreciation, depletion and amortization

    total $750,129 · program services $682,109 · management and general $40,231 · fundraising $27,789

  • 23 · Insurance

    total $102,613 · program services $93,308 · management and general $5,504 · fundraising $3,801

  • 24a · Other expenses: Member Services & Development

    total $1,496,202 · program services $0 · management and general $1,496,202 · fundraising $0

  • 24b · Other expenses: Dues & Subscriptions

    total $71,904 · program services $65,384 · management and general $3,856 · fundraising $2,664

  • 24c · Other expenses: Credit Card and Bank Fees

    total $339,668 · program services $308,867 · management and general $18,217 · fundraising $12,583

  • 24d · Other expenses: News Letter Expenses

    total $169,275 · program services $153,925 · management and general $9,079 · fundraising $6,271

  • 24e · All other expenses

    total $83,725 · program services $76,133 · management and general $4,490 · fundraising $3,102

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

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

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,913,144 · end of year $1,961,139

  • 2 · Savings and temporary cash investments

    beginning of year $1,258,439 · end of year $1,345,439

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $440,493 · end of year $199,104

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $154,137 · end of year $179,934

  • 9 · Prepaid expenses and deferred charges

    beginning of year $439,818 · end of year $306,136

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

    $767,495

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

    $667,233

  • 10c · Land, buildings and equipment, net

    beginning of year $218,466 · end of year $100,262

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $1,537,078 · end of year $1,030,598

  • 15 · Other assets

    beginning of year $1,974,151 · end of year $1,316,173

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,083,292 · end of year $2,470,525

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $8,521,078 · end of year $7,918,740

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,974,654 · end of year $1,316,343

  • 27 · Net assets without donor restrictions

    beginning of year -$6,482,854 · end of year -$5,961,326

  • 28 · Net assets with donor restrictions

    beginning of year $839,556 · end of year $694,503

Mission and programs · 2023

Mission

HSLDA defends and advances the constitutional rights of parents to direct the education of their children and to protect family freedoms.

  • LEGAL ADVOCACY PROTECTION AND PUBLIC AWARENESS: Tens of thousands of parents are challenged every year by government officials seeking to impose their will on parents. HSLDA members are provided legal advice ranging from state homeschool law clarifications resolving conflicts or misunderstandings with government officials corresponding on behalf of memebers to government officials and defending homeschool families in court.

    Expenses $6,174,976

  • GIFTS AND GRANTS: Your gifts help enable HSLDA to provide legal protection to homeschooling families and to equip them to offer the best educational experience to their children. In addition HSLDA provides grants to help make homeschooling possible for families facing hard times including widows single parents special needs families and many others. see schedule I Part III

    Expenses $1,854,581 · Grants $1,067,204

  • EDUCATING THE PUBLIC: HSLDA provides several avenues of public education through conferences speaking engagements publications public outreach and consulting services.

    Expenses $4,818,849 · Grants $27,600 · Revenue $325,194

  • Publications and Other

    Expenses $1,074,877 · Revenue $399,852

As filed on the 2023 return.

Listed in Part VII

  • James R Mason

    President and Director

    Total calculated
    $334,370
    From this org
    $293,557
    From related orgs
    $0
    Other
    $40,813
    Hours/week
    37 + 3 related

    Schedule J breakdown matched by us

    Base
    $286,338
    Bonus
    $7,219
    Other
    $0
    Deferred
    $22,560
    Nontaxable benefits
    $18,253
    Filer's total
    $334,370

  • Michael Farris

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Aaron Fessler

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Joseph Bailey

    Secretary

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Abraham Hamilton III

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Heidi St John

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rodger Sayre

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • J Michael Smith

    President Emeritus Director

    Total calculated
    $80,341
    From this org
    $64,262
    From related orgs
    $0
    Other
    $16,079
    Hours/week
    9 + 1 related

    Schedule J breakdown matched by us

    Base
    $36,338
    Bonus
    $853
    Other
    $27,071
    Deferred
    $16,079
    Nontaxable benefits
    $0
    Filer's total
    $80,341

  • Charles Hurst

    VP of Administration

    Total calculated
    $235,461
    From this org
    $204,068
    From related orgs
    $0
    Other
    $31,393
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $198,459
    Bonus
    $5,109
    Other
    $500
    Deferred
    $16,728
    Nontaxable benefits
    $14,665
    Filer's total
    $235,461

  • Steven Oberlander

    VP Finance and Technology

    Total calculated
    $238,959
    From this org
    $203,901
    From related orgs
    $0
    Other
    $35,058
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $198,278
    Bonus
    $5,123
    Other
    $500
    Deferred
    $16,805
    Nontaxable benefits
    $18,253
    Filer's total
    $238,959

  • Suzanne Stephens

    VP of Communications and Marketing

    Total calculated
    $218,536
    From this org
    $197,237
    From related orgs
    $0
    Other
    $21,299
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $192,249
    Bonus
    $4,988
    Other
    $0
    Deferred
    $14,923
    Nontaxable benefits
    $6,376
    Filer's total
    $218,536

  • Scott Woodruff

    Director of Legal and Legislative Advocacy

    Total calculated
    $229,052
    From this org
    $198,561
    From related orgs
    $0
    Other
    $30,491
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $193,639
    Bonus
    $4,922
    Other
    $0
    Deferred
    $15,826
    Nontaxable benefits
    $14,665
    Filer's total
    $229,052

  • Kevin Boden

    Director of Global Outreach

    Total calculated
    $177,922
    From this org
    $159,669
    From related orgs
    $0
    Other
    $18,253
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $155,616
    Bonus
    $4,053
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $18,253
    Filer's total
    $177,922

  • Darren Jones

    Senior Counsel and Director of Group Services

    Total calculated
    $187,055
    From this org
    $156,433
    From related orgs
    $0
    Other
    $30,622
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $152,188
    Bonus
    $3,938
    Other
    $307
    Deferred
    $12,369
    Nontaxable benefits
    $18,253
    Filer's total
    $187,055

  • Thomas Schmidt

    Senior Counsel

    Total calculated
    $184,097
    From this org
    $153,644
    From related orgs
    $0
    Other
    $30,453
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $149,731
    Bonus
    $3,885
    Other
    $28
    Deferred
    $12,560
    Nontaxable benefits
    $17,893
    Filer's total
    $184,097

  • Peter Kamakawiwoole

    Director of Litigation

    Total calculated
    $183,460
    From this org
    $153,155
    From related orgs
    $0
    Other
    $30,305
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $148,922
    Bonus
    $3,833
    Other
    $400
    Deferred
    $12,052
    Nontaxable benefits
    $18,253
    Filer's total
    $183,460

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
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study

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

  • Black Homeschoolers of Birmingham

    $15,000

    Outreach Conference

  • Bridges to Science

    $12,500

    Outreach Conference

  • Maryland Association of Christian Home Educators

    $6,516

    Outreach Conference

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
17 January 2025
IRS schema version
2023v6.0
Source object
202540179349300019

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