- Revenue 2023
- $47,934,509
- Expenses 2023
- $27,024,089
Program services were 81.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- I80Z
- Classification
- 1200
- Street
- 555 CAPITOL MALL STE 1290
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 · 2023
Mission
Pacific Legal Foundation (PLF) litigates nationwide to secure all Americans' inalienable rights to live responsibly and productively in their pursuit of happiness. See Schedule O for full mission.
Activities or mission (Part I)
To defend liberty and justice for all. See Schedule O for full mission.
-
Each year, PLF represents hundreds of Americans, free of charge, who seek to improve their lives but are stymied by government. We give them their day in court to vindicate their rights and set a lasting precedent to protect everyone else. See Schedule O for a complete list of cases litigated during the fiscal year ended June 30, 2024.
Expenses $21,894,761 · Grants $40,000 · Revenue $260,246
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Robert D Connors
Chair of the Board
- Total calculated
- $0
- Hours/week
- 1
-
George Kimball
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
Robert K Best
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Ross Borba Jr
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Amy Brigham Boulris
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Brian G Cartwright
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Greg M Evans
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
David Gerson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
John C Harris
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Carol Platt Liebau
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
April J Morris
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Bruce C Smith
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Charles W Trainor
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Ronald E Van Buskirk
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Jeffrey E Warren
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
John Yoo
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Steven Anderson
President & CEO
- Total calculated
- $695,722
- From this org
- $620,178
- From related orgs
- $0
- Other
- $75,544
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $545,178
- Bonus
- $75,000
- Other
- $0
- Deferred
- $52,800
- Nontaxable benefits
- $22,744
- Filer's total
- $695,722
-
John Groen
Exec. VP
- Total calculated
- $415,143
- From this org
- $345,704
- From related orgs
- $0
- Other
- $69,439
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $328,204
- Bonus
- $17,500
- Other
- $0
- Deferred
- $51,516
- Nontaxable benefits
- $17,923
- Filer's total
- $415,143
-
Lawrance Salzman
Secretary
- Total calculated
- $339,977
- From this org
- $270,841
- From related orgs
- $0
- Other
- $69,136
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $251,841
- Bonus
- $19,000
- Other
- $0
- Deferred
- $45,814
- Nontaxable benefits
- $23,322
- Filer's total
- $339,977
-
Charles Wilcox IV
Treasurer
- Total calculated
- $313,829
- From this org
- $259,446
- From related orgs
- $0
- Other
- $54,383
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $244,446
- Bonus
- $15,000
- Other
- $0
- Deferred
- $42,723
- Nontaxable benefits
- $11,660
- Filer's total
- $313,829
-
Joshua Thompson
Dir.of Equ & Opp Lit.
- Total calculated
- $276,052
- From this org
- $221,796
- From related orgs
- $0
- Other
- $54,256
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $221,796
- Bonus
- $0
- Other
- $0
- Deferred
- $30,939
- Nontaxable benefits
- $23,317
- Filer's total
- $276,052
-
Doug Kruse
VP for Development
- Total calculated
- $259,195
- From this org
- $221,934
- From related orgs
- $0
- Other
- $37,261
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $211,934
- Bonus
- $10,000
- Other
- $0
- Deferred
- $36,114
- Nontaxable benefits
- $1,147
- Filer's total
- $259,195
-
Scott Barton
VP of Comm & Marketing
- Total calculated
- $264,871
- From this org
- $222,728
- From related orgs
- $0
- Other
- $42,143
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $215,228
- Bonus
- $7,500
- Other
- $0
- Deferred
- $30,489
- Nontaxable benefits
- $11,654
- Filer's total
- $264,871
-
Robert Thomas
Dir.of Prop Rights Lit
- Total calculated
- $244,030
- From this org
- $214,849
- From related orgs
- $0
- Other
- $29,181
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $214,849
- Bonus
- $0
- Other
- $0
- Deferred
- $11,264
- Nontaxable benefits
- $17,917
- Filer's total
- $244,030
-
Steve Simpson
Director of SOP
- Total calculated
- $291,419
- From this org
- $256,798
- From related orgs
- $0
- Other
- $34,621
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $256,798
- Bonus
- $0
- Other
- $0
- Deferred
- $22,959
- Nontaxable benefits
- $11,662
- Filer's total
- $291,419
The first 25 listed. 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
-
2023
- Revenue
- $47,934,509
- Expenses
- $27,024,089
- Contributions
- $44,192,403
- Grants paid
- $40,000
-
2022
- Revenue
- $25,069,324
- Expenses
- $25,562,157
- Contributions
- $21,771,790
- Grants paid
- $120,000
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
- $28,245,541
- Expenses
- $20,203,674
- Assets (EOY)
- $76,776,179
-
2020 · 990
- Revenue
- $18,386,652
- Expenses
- $17,088,511
- Assets (EOY)
- $79,792,141
-
2019 · 990
- Revenue
- $16,552,123
- Expenses
- $16,476,681
- Assets (EOY)
- $64,175,752
-
2018 · 990
- Revenue
- $18,427,010
- Expenses
- $15,441,226
- Assets (EOY)
- $65,165,262
-
2017 · 990
- Revenue
- $13,377,243
- Expenses
- $11,668,784
- Assets (EOY)
- $53,327,855
-
2016 · 990
- Revenue
- $10,778,138
- Expenses
- $10,583,155
- Assets (EOY)
- $47,864,523
-
2015 · 990
- Revenue
- $11,092,499
- Expenses
- $9,479,232
- Assets (EOY)
- $46,568,452
-
2014 · 990
- Revenue
- $15,941,662
- Expenses
- $8,299,598
- Assets (EOY)
- $46,820,505
-
2013 · 990
- Revenue
- $10,597,359
- Expenses
- $8,226,431
- Assets (EOY)
- $40,213,807
-
2012 · 990
- Revenue
- not reported
- Expenses
- $7,932,363
- Assets (EOY)
- $35,587,509
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.
Grants made
-
$25,000
2023 Assistance in locating employee talent.
-
$15,000
2022 Program Support
-
Iowans for Tax Relief Foundation
$15,000
2022 Program Support
-
$15,000
2022 Program Support
-
2022 Program Support
-
2022 Program Support
-
Texas Public Policy Foundation
$15,000
2022 Program Support
-
2022 Program Support
-
2022 Program Support
-
2023 Program Support
The 10 largest by cash amount. The API serves every itemized grant.
Grants received
-
FIDELITY INVESTMENTS CHARITABLE GIFT FUND
$3,077,487
2024 For grant recipient's exempt purposes
-
FIDELITY INVESTMENTS CHARITABLE GIFT FUND
$2,932,035
2023 For grant recipient's exempt purposes
-
$2,784,885
2023 for general operations
-
$2,769,731
2024 for general operations
-
$2,183,750
2024 HUMAN SERVICES
-
FIDELITY INVESTMENTS CHARITABLE GIFT FUND
$1,936,225
2022 For grant recipient's exempt purposes
-
$1,360,000
2023 HUMAN SERVICES
-
2024 UNRESTRICTED GENERAL SUPPORT
-
$514,900
2022 HUMAN SERVICES
-
DONOR ADVISED CHARITABLE GIVING
$419,760
2023 HUMAN SERVICES
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared as related by
-
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2022 return
-
PLF Building LLC
Property holding. · CA · income $0 · assets $0
California fundraising campaigns
Campaigns run by paid fundraisers, commercial coventurers and thrift stores naming this organization, as California published them. Both figures are as filed, and what the first one counts depends on the campaign type — a coventurer or a thrift store files its own sales rather than money collected for the charity. The 990 reports this only as a yearly total, never per campaign.
-
BOB L. VICE DBA BLV AGRIBUSINESS CONSULTANTS
$207,933 raised
2020 Commercial Fundraiser
$176,577 to charity
-
BOB L. VICE DBA BLV AGRIBUSINESS CONSULTANTS
$1,183,360 raised
2019 Commercial Fundraiser
$1,098,593 to charity
Amounts are as filed and do not add up: a commercial coventurer reports one promotion's whole gross once for each charity that shared in it. A campaign may also name more than one registered charity, in which case it appears on each.
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 2023, the newest we have parsed for this organization.