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Nonprofiteer
← WASHINGTON LEGAL FOUNDATION

Form 990 for tax year 2023

Filed by WASHINGTON LEGAL FOUNDATION.

Totals

Total revenue
$3,555,115
Total expenses
$1,877,680
Contributions and grants received
$2,751,471
Grants paid
$0
Program service revenue
$0
Investment income
$803,644
Other revenue
$0
Total assets, end of year
$35,440,061
Total liabilities, end of year
$49,848
Net assets or fund balances, end of year
$35,390,213
Program services expenses (Part IX)
$1,208,867
Management and general expenses
$436,354
Fundraising expenses
$232,459
Program service expenses (Part III)
$1,208,867

Program services were 64.4% 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.

  • 1f · All other contributions, gifts and grants

    $2,751,471

  • 3 · Investment income

    total $1,115,869 · excluded $1,115,869

  • 7a · Gross sales of assets other than inventory

    securities $4,964,445

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

    securities $5,276,670

  • 7c · Gain or loss

    securities -$312,225

  • 7d · Net gain or loss

    total -$312,225 · excluded -$312,225

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $141,773 · program services $70,887 · management and general $28,354 · fundraising $42,532

  • 7 · Other salaries and wages

    total $1,054,233 · program services $766,316 · management and general $151,048 · fundraising $136,869

  • 9 · Other employee benefits

    total $2,447 · program services $1,409 · management and general $736 · fundraising $302

  • 10 · Payroll taxes

    total $75,761 · program services $53,033 · management and general $11,364 · fundraising $11,364

  • 11b · Fees: legal

    total $5,629 · program services $4,643 · management and general $493 · fundraising $493

  • 11c · Fees: accounting

    total $84,164 · management and general $84,164

  • 11f · Fees: investment management

    total $111,351 · management and general $111,351

  • 13 · Office expenses

    total $40,400 · program services $36,624 · management and general $1,888 · fundraising $1,888

  • 14 · Information technology

    total $35,052 · program services $35,052

  • 16 · Occupancy

    total $59,516 · program services $41,662 · management and general $8,927 · fundraising $8,927

  • 17 · Travel

    total $6,580 · program services $1,345 · management and general $5,235

  • 22 · Depreciation, depletion and amortization

    total $83,919 · program services $58,743 · management and general $12,588 · fundraising $12,588

  • 23 · Insurance

    total $18,776 · program services $13,143 · management and general $2,817 · fundraising $2,816

  • 24a · Other expenses: REPAIR AND MAINTENANCE

    total $97,868 · program services $68,508 · management and general $14,680 · fundraising $14,680

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $23,062 · program services $21,095 · management and general $1,967

  • 24c · Other expenses: BRIEFS

    total $22,777 · program services $22,777

  • 24d · Other expenses: OTHER EXPENSES

    total $13,630 · program services $13,630

  • 24e · All other expenses

    total $742 · management and general $742

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,378,394 · end of year $1,155,264

  • 2 · Savings and temporary cash investments

    beginning of year $8,999,589 · end of year $10,538,375

  • 3 · Pledges and grants receivable

    beginning of year $312,742 · end of year $353,192

  • 4 · Accounts receivable

    beginning of year $4,366 · end of year $3,933

  • 9 · Prepaid expenses and deferred charges

    beginning of year $32,362 · end of year $32,158

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

    $4,443,529

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

    $2,461,418

  • 10c · Land, buildings and equipment, net

    beginning of year $2,066,029 · end of year $1,982,111

  • 11 · Investments: publicly traded securities

    beginning of year $17,244,449 · end of year $19,505,214

  • 12 · Investments: other securities

    beginning of year $1,353,854 · end of year $1,395,227

  • 15 · Other assets

    beginning of year $451,227 · end of year $474,587

  • 17 · Accounts payable and accrued expenses

    beginning of year $19,258 · end of year $30,591

  • 25 · Other liabilities

    beginning of year $19,257 · end of year $19,257

  • 27 · Net assets without donor restrictions

    beginning of year $31,272,329 · end of year $34,835,591

  • 28 · Net assets with donor restrictions

    beginning of year $532,168 · end of year $554,622

Mission and programs · 2023

Mission

THE FOUNDATION WORKS WITH OUR LEGAL SYSTEM TO MAINTAIN BALANCE IN THE COURTS AND HELP OUR GOVERNMENT STRENGTHEN AMERICA'S FREE ENTERPRISE SYSTEM. THE FOUNDATION CHAMPIONS FREE MARKET PRINCIPLES, INDIVIDUAL RIGHTS, BUSINESS CIVIL LIBERTIES AND LEGAL ETHICS. IT SERVES THE PUBLIC INTEREST THROUGH LITIGATION AND REPRESENTATION, LEGAL PUBLIC POLICY ANALYSIS, INTERN PROGRAMS, RESEARCH AND BRIEFS, WEB SEMINARS, MONOGRAPHS, EDUCATIONAL MATERIALS, MEDIA BRIEFINGS AND EDUCATIONAL VIDEO COMMENTARIES. THE FOUNDATION ACCOMPLISHES ITS MISSION BY SHAPING PUBLIC POLICY THROUGH LITIGATION AND ADVOCACY, PUBLISHING TIMELY LEGAL STUDIES AND EDUCATING POLICY-MAKERS AND PUBLIC THROUGH EXTENSIVE COMMUNICATIONS OUTREACH.

Activities or mission (Part I)

THE FOUNDATION WORKS WITH OUR LEGAL SYSTEM TO MAINTAIN BALANCE IN THE COURTS AND STRENGTHEN AMERICA'S FREE ENTERPRISE SYSTEM.

  • LITIGATION, LEGAL PUBLIC POLICY ANALYSIS, CLINICAL LEGAL INTERN PROGRAM, BRIEFS AND RESEARCH DOCUMENTS, PUBLIC LEGAL ISSUES, MONOGRAPH SERIES, EDUCATIONAL LEGAL STUDIES, NINE DIFFERENT PUBLICATION FORMATS, MEDIA BRIEFINGS, WEB SEMINARS, AND EDUCATIONAL VIDEO COMMENTARIES.

    Expenses $1,208,867

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CONSTANCE C LARCHER

    CHAIR / PRESIDENT

    Total calculated
    $141,773
    From this org
    $130,272
    From related orgs
    $0
    Other
    $11,501
    Hours/week
    37.5

  • MICHAEL HICKEY

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • DUSTIN J DEVANEY

    TREASURER / SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • MATTHEY HUMPHREY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GLENN G LAMMI

    EXEC DIR / VP LEGAL STUDIES

    Total calculated
    $308,753
    From this org
    $308,753
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $294,050
    Bonus
    $14,703
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $308,753

  • CORY L ANDREWS

    GENERAL COUNSEL / VP LITIGATION

    Total calculated
    $303,687
    From this org
    $303,687
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $289,226
    Bonus
    $14,461
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $303,687

  • JOHN MASSLON

    SENIOR LITIGATION COUNSEL

    Total calculated
    $204,023
    From this org
    $200,618
    From related orgs
    $0
    Other
    $3,405
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,065
    Bonus
    $9,553
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,405
    Filer's total
    $204,023

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

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 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

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
2023
Filed
25 October 2024
IRS schema version
2023v5.1
Source object
202443099349302369

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