- Revenue 2024
- $168,115
- Expenses 2024
- $185,111
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- I83
- Classification
- 1000
- Street
- 699 OAKLEAF OFFICE LN STE 107
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
TO FAITHFULLY AND COMPETENTLY DEFEND RELIGIOUS EXPRESSION IN THE PUBLIC SQUARE.
-
LEGAL REPRESENTATION - CRE ADDRESSED THE CONTINUING THREATS TO RELIGIOUS FREEDOM BY HELPING THOSE IN NEED WITH FREE AND COMPETENT LEGAL AID IN FOUR DISTINCT WAYS: 1)WE ADVISED AND PROVIDED LEGAL COUNSEL FOR INDIVIDUALS AND ENTITIES WHO CONTACTED US; 2) WE ADVOCATED ON BEHALF OF CLIENTS VIA LETTERS AND OTHER MEANS OF COMMUNICATION; 3) WE PURSUED AND DEFENDED LEGAL CLAIMS IN COURT, PARTICIPATING IN LITIGATED CASES; AND 4) WE OBTAINED LEGAL PRECEDENT IN MATTERS TO MAINTAIN RELIGIOUS FREEDOM FOR ALL.
Expenses $185,111 · Revenue $167,115
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.
-
Nathan KellumNATHAN KELLUM
PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Pat McClerkinPAT MCCLERKIN
SECRETARY
- Total calculated
- $0
- Hours/week
- 0.5
-
Preston KlinkePRESTON KLINKE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Adrian YelvertonADRIAN YELVERTON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Bryan HawkinsBRYAN HAWKINS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
William KayWILLIAM KAY
EXECUTIVE DIRECTOR
- Total calculated
- $0
- Hours/week
- 40
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $168,115
- Expenses
- $185,111
- Contributions
- $1,000
- Grants paid
- $0
-
2023
- Revenue
- $465,398
- Expenses
- $475,232
- Contributions
- $253,309
- Grants paid
- $0
-
2022
- Revenue
- $375,419
- Expenses
- $456,684
- Contributions
- $216,366
- 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
- $356,942
- Expenses
- $268,260
- Assets (EOY)
- $108,095
-
2020 · 990
- Revenue
- $254,825
- Expenses
- $248,935
- Assets (EOY)
- $19,413
-
2019 · 990
- Revenue
- $460,396
- Expenses
- $471,471
- Assets (EOY)
- $13,523
-
2018 · 990
- Revenue
- $414,825
- Expenses
- $448,944
- Assets (EOY)
- $24,598
-
2017 · 990
- Revenue
- $479,817
- Expenses
- $456,983
- Assets (EOY)
- $58,717
-
2016 · 990
- Revenue
- $272,746
- Expenses
- $252,323
- Assets (EOY)
- $35,883
-
2015 · 990
- Revenue
- $495,620
- Expenses
- $491,050
- Assets (EOY)
- $15,460
-
2014 · 990
- Revenue
- $459,088
- Expenses
- $481,675
- Assets (EOY)
- $10,890
-
2013 · 990
- Revenue
- $603,708
- Expenses
- $596,594
- Assets (EOY)
- $33,477
-
2012 · 990-EZ
- Revenue
- $86,845
- Expenses
- $64,458
- Assets (EOY)
- $26,363
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. Showing the 10 most recent; the API carries the rest.
Form 990-N e-Postcard, tax year 2011
- Tax period
- 1 July 2011 to 30 June 2012
- Principal officer
-
Nathan W KellumNATHAN W KELLUM
- Mailing address
- 699 OAKLEAF OFFICE LN NO 107MEMPHIS TN 38117
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
-
2022 CRIME
-
2023 GENERAL OPERATIONAL SUPPORT
-
$12,000
2022 Program related
-
2023 JUSTICE
-
2022 For grant recipient's exempt purposes
-
2023 GENERAL SUPPORT
-
2024 LEGAL SERVICES
-
$6,000
2023 Program related
-
2023 For grant recipient's exempt purposes
-
2023 CRIME
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 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.