- Revenue 2024
- $405,935
- Expenses 2024
- $478,322
Program services were 88.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- PO BOX 7585
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
Faith and Law's mission is to encourage and equip Christian policymakers to more fully understand the Biblical worldview and its implication in their calling to the public square.
-
After many years at an offsite location, which limited attendance, in 2024 Faith and Law held an "in-town" leadership conference. The event featured leading speakers on complex policy topics, and was well attended by Capitol Hill staff and other policymakers. We measure our accomplishments with the annual leadership conference through surveys, and in 2024 all attendees at our leadership conference who responded to our survey were very or extremely satisfied with the conference.
Expenses $167,205
-
In 2024, Faith and Law continued to host Friday Forums on a bi-weekly basis for Capitol Hill staff. The Friday forums continue to be the most well known program that we offer and those event have the largest cumulative attendance throughout the year. Our Hill Staff Advisory Board serves as a quarterly focus group to assess our Friday Forum lectures and panels.
Expenses $143,701
-
Outside of the Friday Forums, weekly interest group meetings are our third largest program area, and include Reading Groups, Film Discussions, Hill Ministry Lunches and Mentoring Programs. In 2024 Faith and Law hosted more reading groups, and seminars for Capitol Hill staff than any other year in the organization's history, and including Friday Forums, we hosted 100+ events. We bolstered our current program offerings while also launching a few new initiatives, making great strides on our goals as outlined in our three-year strategic plan focused on expanding breadth and increasing depth in our participants, and increasing long-term sustainability and mission-effectiveness of the organization. Our Hill Staff Advisory Board serves as a quarterly focus group to assess our events and panels, as well as reading groups.
Expenses $111,551
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Susan Gates
Executive Director
- Total calculated
- $170,000
- From this org
- $170,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $170,000
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $170,000
-
John Palafoutas
Director, Chairman
- Total calculated
- $0
- Hours/week
- 2
-
Bill Wichterman
Director, President
- Total calculated
- $0
- Hours/week
- 5
-
Kiki Bradley
Director
- Total calculated
- $0
- Hours/week
- 2
-
Cherie Harder
Director
- Total calculated
- $0
- Hours/week
- 2
-
Gabe Neville
Director
- Total calculated
- $0
- Hours/week
- 2
-
Mark Rodgers
Director
- Total calculated
- $0
- Hours/week
- 2
-
Matthew Spalding
Director
- Total calculated
- $0
- Hours/week
- 2
-
Mark Strand
Director
- Total calculated
- $0
- Hours/week
- 2
-
Marc Wheat
Director
- Total calculated
- $0
- Hours/week
- 2
-
Andrea McDaniel Smith
Director
- Total calculated
- $0
- Hours/week
- 2
-
Tom Fleener
Treasurer, Director
- Total calculated
- $0
- Hours/week
- 5
-
Randy Hultgren
Director
- Total calculated
- $0
- Hours/week
- 2
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $405,935
- Expenses
- $478,322
- Contributions
- $404,886
- Grants paid
- $0
-
2023
- Revenue
- $497,827
- Expenses
- $457,186
- Contributions
- $496,141
- Grants paid
- $0
-
2022
- Revenue
- $382,958
- Expenses
- $346,302
- Contributions
- $382,901
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $345,637
- Expenses
- $268,444
- Assets (EOY)
- $270,914
-
2020 · 990
- Revenue
- $276,403
- Expenses
- $172,450
- Assets (EOY)
- $193,723
-
2019 · 990
- Revenue
- $247,839
- Expenses
- $232,102
- Assets (EOY)
- $89,771
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2008
- Tax period
- 1 January 2008 to 31 December 2008
- Principal officer
-
William Wichterman
- Mailing address
- 1201 Pennsylvania Avenue NWWashington DC 20004
- Website
- www.faithandlaw.org
- Doing business as
- The Faith & Law Institute
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2024 GENERAL SUPPORT
-
$50,000
2023 GENERAL SUPPORT
-
2023 GENERAL SUPPORT
-
2022 GENERAL SUPPORT, EDUCATIONAL PROGRAM
-
2024 LEADERSHIP DEVELOPMENT
-
2022 GROWTH
-
2023 GROWTH
-
2024 For grant recipient's exempt purposes
-
2023 For grant recipient's exempt purposes
-
2023 COMMUNITY & HUMAN SERVICES
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.