STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHRISTIAN ADVOCATES SERVING EVANGELISM INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CHRISTIAN ADVOCATES SERVING EVANGELISM INC (EIN 94-3037261)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-20
IRS object ID
202602019349300035
Schema version
2025v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-20T10:35:19-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN994625061PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRI ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14004 SUMMIT BLVD NE SUITE 800AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943037261EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN ADVOCATES SERVINGBusinessNameLine1Txt
Business Name Line2EVANGELISM INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt
Phone7704141404PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11595 MALLORY LANEAddressLine1Txt
CityBRENTWOODCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY SEKULOW CPACGMAPersonNm
Person TitleCFO/COOPersonTitleTxt
Phone7704145701PhoneNum
Signature2026-07-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAMELA D HARDISTER CPAPreparerPersonNm
PTINP00240127PTIN
Phone7703948000PhoneNum
Preparation2026-07-20PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CENTER FOR LAW & JUSTICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGARY SEKULOW CPACGMAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450349AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP31145ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$115,165,905GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLJ.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTHE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$58,026,247PYContributionsGrantsAmt
CY Contributions Grants$50,258,200CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$4,313,760PYInvestmentIncomeAmt
CY Investment Income$16,085,749CYInvestmentIncomeAmt
PY Other Revenue$370,760PYOtherRevenueAmt
CY Other Revenue$338,368CYOtherRevenueAmt
PY Total Revenue$62,710,767PYTotalRevenueAmt
CY Total Revenue$66,682,317CYTotalRevenueAmt
PY Grants And Similar Paid$27,014,998PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$28,626,303CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,500,516PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,352,986CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$61,455PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$70,761CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,728,647CYTotalFundraisingExpenseAmt
PY Other Expenses$31,518,460PYOtherExpensesAmt
CY Other Expenses$31,129,119CYOtherExpensesAmt
PY Total Expenses$62,095,429PYTotalExpensesAmt
CY Total Expenses$63,179,169CYTotalExpensesAmt
PY Revenues Less Expenses$615,338PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,503,148CYRevenuesLessExpensesAmt
Total Assets BOY$96,014,538TotalAssetsBOYAmt
Total Assets EOY$102,179,327TotalAssetsEOYAmt
Total Liabilities BOY$4,139,471TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,450,892TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$91,875,067NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$95,728,435NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,388,895ExpenseAmt
DescINFORMATION AND EDUCATION - CHRISTIAN ADVOCATES SERVING EVANGELISM, INC. (CASE) IS A NOT-FOR-PROFIT ORGANIZATION SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE GOD-GIVEN RIGHTS. THE PURPOSE OF CASE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW. MEMBERSHIP IN THE ORGANIZATION IS FREE AND MEMBERS RECEIVE E-MAIL UPDATES PERIODICALLY. MEMBERSHIP PROVIDES OPPORTUNITIES FOR MEMBERS TO JOIN WITH OTHER MEMBERS TO MAKE THEIR VOICES HEARD. THE EDUCATIONAL DEPARTMENT SENT OUT 11,194,116 PIECES OF INFORMATIONAL MAIL TO MEMBERS AND INDIVIDUALS WHO REQUESTED INFORMATION REGARDING OUR EXEMPT FUNCTIONS AND PURPOSES. THE WEBSITE IS FOR MEMBERS, PRESS, EDUCATORS, AND THE LEGAL COMMUNITY AS WELL. OVER 548,192,859 INFORMATIONAL EMAILS WERE SENT TO MEMBERS AND INDIVIDUALS. OVER 3,567,416 UNIQUE INTERNET USERS VISITED OUR WEBSITE. PAGE VIEWS FOR 2025 TOTALED 11,258,559 FOR THE WEBSITE ACLJ.ORG. OUR ORGANIZATION'S FACEBOOK LIKES TOTAL OVER 7,908,000 AND WE HAVE OVER 912,880 TWITTER FOLLOWERS. 2025 FACEBOOK LIVE VIEWS WERE OVER 14,660,000. YOUTUBE VIEWS WERE OVER 91.2 MILLION. RUMBLE UNIQUE VIEW WERE OVER 1,530,000 MILLION. ON INSTAGRAM, OUR SHORT VIDEOS UPLOADS 212 VIDEOS WITH 1,263,000 VIEWS. ON X FORMERLY TWITTER, WE UPLOADED 397 SHORT VIDEOS. ON THE PLATFROM VIMEO, WE UPLOADED 366 SHORT VIDEOS. IN 2025, OUR TRUTH SOCIAL FOLLOWERS COUNT EXCEEDED 291,700. OUR DAILY CALL-IN RADIO PROGRAM IS HEARD ON OVER 325 OUTLETS NATIONWIDE PLUS XM SATELLITE. OUR WEEKEND RADIO SHOW IS HEARD IN 95 OUTLETS NATIONWIDE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$32,836,218ExpenseAmt
Grant$28,626,303GrantAmt
DescLEGAL SERVICES - OUR LEGAL PROGRAMS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHOSE RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS. OUR CHIEF COUNSEL IS A LEADING EXPERT IN FIRST AMENDMENT LAW AND A NUMBER 1 NEW YORK TIMES BEST SELLING AUTHOR. HE HAS APPEARED ON NUMEROUS TELEVISION AND RADIO SHOWS AS A CONSTITUTIONAL LAW EXPERT. MR. SEKULOW REGULARLY APPEARS ON FOX NEWS, FOX NEWS BUSINESS, HANNITY, CBN, CBS, ABC, NBC AND OTHER SHOWS. JORDAN SEKULOW IS ALSO AN EXPERT IN INTERNATIONAL HUMAN RIGHTS AND APPEARS REGULARLY ON FOX NEWS, FOX NEWS BUSINESS, CBN, TBN, HANNITY AND OTHERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$18,469,317ExpenseAmt
DescMEDIA SERVICES - THE ORGANIZATION'S MEDIA AND EDUCATIONAL DIVISIONS CONSIST OF FOUR NATIONALLY BROADCAST RADIO SHOWS THAT ARE CURRENTLY AIRED ON MAJOR RADIO STATIONS IN THE UNITED STATES OF AMERICA AND CANADA. OUR WEEKLY TV SHOW, ACLJ THIS WEEK, IS SEEN ON 272 FULL POWER AND LOW POWER STATIONS AS PART OF THE TRINITY BROADCAST NETWORK. IN 2025, OUR SHOW WAS ALSO BEING BROADCASTED INTERNATIONALLY ON THE TRINITY BROADCAST NETWORK'S 78 SATELLITES AND OVER 18,000 TELEVISION AND CABLE AFFILATES WORLDWIDE. TBN THROUGH THEIR NETWORK STATIONS AND SATELLITE BROADCAST HAS A REACH OF 175 NATIONS ON OVER 30 NETWORKS AND 2 BILLION VIEWERS EVERY DAY. OUR LEGAL GRANTS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHOSE RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$58,694,430TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document45IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GARY SEKULOW CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7704145701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16634 HIGHWAY 53 SUITE 210AddressLine1Txt
CityBRASELTONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30517ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
LOGAN SEKULOW
DIRECTOR OF MEDIA SERVICES32.00Yes (X)$227,448$0$35,574
JORDAN SEKULOW ESQ
DIRECTOR15.00Yes (X)$37,528$0$0
DR JAY SEKULOW ESQ
PRESIDENT & DIRECTOR15.00Yes (X)$26,031$0$11,289Yes (X)
PAM SEKULOW
SEC/TREAS & DIRECTOR1.00Yes (X)$0$0$11,357Yes (X)
DANIEL DONNELLY
DIRECTOR1.00Yes (X)$0$0$0
JERRY DAVIS
DIRECTOR1.00Yes (X)$0$0$0
JERRY JOHNSTON
DIRECTOR1.00Yes (X)$0$0$0
JOHN SCHLITT
DIRECTOR1.00Yes (X)$0$0$0
GARY SEKULOW CPACGMA
CFO/COO38.00$620,449$0$70,000Yes (X)
ADAM SEKULOW MBA
VP OF FINANCE38.00$428,915$0$105,574Yes (X)
DONN PARSONS
VICE PRESIDENT1.00$0$0$0Yes (X)
COLBY MAY ESQ
ASSISTANT SECRETARY1.00$0$0$0Yes (X)
AARON LYNCH
ADMINISTRATIVE EXECUTIVE40.00$180,655$0$44,785Yes (X)
SHARON ALFORD
CONTROLLER30.00$165,393$0$49,810Yes (X)
BEN ARCHULETA
DIRECTOR OF SECURITY40.00$143,481$0$43,588Yes (X)
JASON LYNCH
FACILITIES MANAGER40.00$147,650$0$17,718Yes (X)
ROBYN ARCHULETA
EXECUTIVE ASSISTANT40.00$136,365$0$6,985Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,113,915TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$396,680TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SALEM MEDIA GROUP
770 PASEO CAMARILLO STE 325CAMARILLOCA93010MEDIA AIRTIME$5,407,153
ADVANCED RESPONSE SYSTEMS
13175 GEORGE WEBER DRIVEROGERSMN55374DIRECT MAIL SERVICES$3,179,464
REGENCY PRODUCTIONS
PO BOX 65037VIRGINIA BEACHVA23467PRODUCTION SERVICES$2,572,450
TRUIST
PO BOX 79079BALTIMOREMD212790079FINANCIAL SERVICES$2,076,920
PFMS OF GEORGIA INC
6634 HIGHWAY 53 SUITE 210BRASELTONGA305172712ADVERTISING SERVICES$1,608,620
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$50,258,200AllOtherContributionsAmt
Noncash Contributions$528,877NoncashContributionsAmt
Total Contributions$50,258,200TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,465,690TotalRevenueColumnAmt
Exclusion$1,465,690ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,953TotalRevenueColumnAmt
Exclusion$20,953ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$8,719RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$8,719RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,719TotalRevenueColumnAmt
Exclusion$8,719ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$36,421,420SecuritiesAmt
Other$26,682,227OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$31,541,935SecuritiesAmt
Other$16,941,653OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$4,879,485SecuritiesAmt
Other$9,740,574OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,620,059TotalRevenueColumnAmt
Exclusion$14,620,059ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$308,696TotalRevenueColumnAmt
Exclusion$308,696ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$308,696OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,682,317TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$16,424,117ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$28,626,303TotalAmt
Program Services$28,626,303ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,197,720TotalAmt
Program Services$846,057ProgramServicesAmt
Management And General$539,460ManagementAndGeneralAmt
Fundraising$812,203FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$804,922TotalAmt
Program Services$505,713ProgramServicesAmt
Management And General$237,868ManagementAndGeneralAmt
Fundraising$61,341FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$150,687TotalAmt
Program Services$71,056ProgramServicesAmt
Management And General$59,271ManagementAndGeneralAmt
Fundraising$20,360FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$80,509TotalAmt
Program Services$78,069ProgramServicesAmt
Management And General$2,440ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$119,148TotalAmt
Program Services$57,940ProgramServicesAmt
Management And General$44,070ManagementAndGeneralAmt
Fundraising$17,138FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$407,203TotalAmt
Management And General$135,276ManagementAndGeneralAmt
Fundraising$271,927FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,927TotalAmt
Management And General$52,927ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$5,386TotalAmt
Program Services$5,384ProgramServicesAmt
Fundraising$2FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$70,761TotalAmt
Fundraising$70,761FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$490,848TotalAmt
Management And General$490,848ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$531,120TotalAmt
Program Services$531,120ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$203,276TotalAmt
Program Services$197,902ProgramServicesAmt
Management And General$5,042ManagementAndGeneralAmt
Fundraising$332FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$628,300TotalAmt
Program Services$616,017ProgramServicesAmt
Management And General$6,184ManagementAndGeneralAmt
Fundraising$6,099FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$884,151TotalAmt
Program Services$801,326ProgramServicesAmt
Management And General$77,403ManagementAndGeneralAmt
Fundraising$5,422FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$46,764TotalAmt
Program Services$46,764ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$944,563TotalAmt
Program Services$890,308ProgramServicesAmt
Management And General$975ManagementAndGeneralAmt
Fundraising$53,280FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$240,478TotalAmt
Program Services$186,857ProgramServicesAmt
Management And General$46,398ManagementAndGeneralAmt
Fundraising$7,223FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
MEDIA AIRTIME$7,434,994$7,434,994
EDUCATIONAL COSTS AND M$6,794,019$6,145,229$648,790
MEDIA PRODUCTION$4,053,526$4,053,526
SHIPPING AND POSTAGE$3,294,997$2,992,356$299,824$2,817

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,116,567TotalAmt
Program Services$4,607,509ProgramServicesAmt
Management And General$55,113ManagementAndGeneralAmt
Fundraising$453,945FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$63,179,169TotalAmt
Program Services$58,694,430ProgramServicesAmt
Management And General$1,756,092ManagementAndGeneralAmt
Fundraising$2,728,647FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Total Joint Costs TotalJointCostsGrp

FieldValueIRS element (for citing)
Total$12,210,369TotalAmt
Program Services$11,174,970ProgramServicesAmt
Management And General$2,817ManagementAndGeneralAmt
Fundraising$1,032,582FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,398,371BOYAmt
EOY$7,009,772EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$1,600,921EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$45,540EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$733,553BOYAmt
EOY$504,907EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$35,113,477LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13,185,294LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$36,703,560BOYAmt
EOY$21,928,183EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$51,551,088BOYAmt
EOY$69,382,204EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,627,966BOYAmt
EOY$1,707,800EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$96,014,538BOYAmt
EOY$102,179,327EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,712,148BOYAmt
EOY$6,009,320EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,275,000BOYAmt
EOY$375,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$152,323BOYAmt
EOY$66,572EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,139,471BOYAmt
EOY$6,450,892EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$91,875,067BOYAmt
EOY$95,728,435EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$91,875,067BOYAmt
EOY$95,728,435EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$96,014,538BOYAmt
EOY$102,179,327EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,503,148ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$350,220NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$70,888,645CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,839,794CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,222,489CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,055,239CurrentTaxYearMinus1YearAmt
Current Tax Year$50,258,200CurrentTaxYearAmt
Total$305,264,367TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$70,888,645CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,839,794CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,222,489CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,055,239CurrentTaxYearMinus1YearAmt
Current Tax Year$50,258,200CurrentTaxYearAmt
Total$305,264,367TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$305,264,367PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,282,244CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,225,083CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,378,471CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,786,556CurrentTaxYearMinus1YearAmt
Current Tax Year$1,495,362CurrentTaxYearAmt
Total$7,167,716TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,211CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$177,790CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$155,355CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$326,778CurrentTaxYearMinus1YearAmt
Current Tax Year$308,696CurrentTaxYearAmt
Total$978,830TotalAmt
FieldValueIRS element (for citing)
Total Support$313,410,913TotalSupportAmt
Public Support CY1700.97400PublicSupportCY170Pct
Public Support PY1700.97810PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationASC 715 AND REFERRAL INCOME - 2021 AMOUNT: $ 10,211. 2022 AMOUNT: $ 177,790. 2023 AMOUNT: $ 155,355. 2024 AMOUNT: $ 326,778. 2025 AMOUNT: $ 308,696.ExplanationTxt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings MembersYes (1)MailingsMembersInd
Mailings Members$5,386MailingsMembersAmt
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$5,386TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,191,843OtherCostOrOtherBasisAmt
Book Value$8,191,843BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,200,559OtherCostOrOtherBasisAmt
Depreciation$4,693,992DepreciationAmt
Book Value$7,506,567BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,037,141OtherCostOrOtherBasisAmt
Depreciation$4,241,911DepreciationAmt
Book Value$5,795,230BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,729,514OtherCostOrOtherBasisAmt
Depreciation$2,574,210DepreciationAmt
Book Value$155,304BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,954,420OtherCostOrOtherBasisAmt
Depreciation$1,675,181DepreciationAmt
Book Value$279,239BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,928,183TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$66,572Amt
FieldValueIRS element (for citing)
Total Liability$66,572TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$70,768,619TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$350,220NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$4,091,583DonatedServicesAndUseFcltsAmt
Other Revenue$135,347OtherRevenueAmt
Revenue Not Reported$4,577,150RevenueNotReportedAmt
Revenue Subtotal$66,191,469RevenueSubtotalAmt
Investment Expenses Not Incld$490,848InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$490,848RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$66,682,317TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$66,915,251TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$4,091,583DonatedServicesUseFcltsAmt
Other Expenses Included$135,347OtherExpensesIncludedAmt
Expenses Not Reported$4,226,930ExpensesNotReportedAmt
Expenses Subtotal$62,688,321ExpensesSubtotalAmt
Investment Expenses Not Incld2$490,848InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$490,848ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$63,179,169TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CENTER IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM ONLINE DIGITAL SALES AND ROYALTY INCOME. FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, THERE WERE NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES TO RECORD IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2025 AND 2024, THE CENTER HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ADVERTISING EXPENSES 135,347.
PART XII, LINE 2D - OTHER ADJUSTMENTS:ADVERTISING EXPENSES 135,347.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Agrmt Prof Fundraising ActyYes (1)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
BBS & ASSOCIATES
130 SPRINGSIDEAKRONOH44333DIRECT MAIL AND EMAIL0$21,465,500$60,253$21,405,248
INFOCISION
325 SPRINGSIDEAKRONOH44333INFO SERVICES0$276,846$10,508$266,338
FieldValueIRS element (for citing)
Total Gross Receipts$21,742,346TotalGrossReceiptsAmt
Total Retained By Contractors$70,761TotalRetainedByContractorsAmt
Total Net To Organization$21,671,586TotalNetToOrganizationAmt
Licensed StatesALLicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesARLicensedStatesCd
Licensed StatesCALicensedStatesCd
Licensed StatesCOLicensedStatesCd
Licensed StatesCTLicensedStatesCd
Licensed StatesDCLicensedStatesCd
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesINLicensedStatesCd
Licensed StatesKSLicensedStatesCd
Licensed StatesKYLicensedStatesCd
Licensed StatesLALicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesMSLicensedStatesCd
Licensed StatesMOLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNJLicensedStatesCd
Licensed StatesNMLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesNCLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesRILicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesTNLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2B, COLUMN (V)THE VENDOR, BERKEY, BRENDLE, SHELINE, PROVIDES THE ORGANIZATION DIRECT MAIL AND EMAIL SERVICES INCLUDING COMPUTER GRAPHIC SERVICES, CREATIVE PERSONNEL, PHOTOGRAPHIC SERVICES AND CREATIVE WRITING SERVICES AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR EMAIL AND DIRECT MAIL STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2025, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $637,116.23 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $60,252.67.
PART I, LINE 2B, COLUMN (V)THE VENDOR, INFOCISION MANAGEMENT CORPORATION, PROVIDES THE ORGANIZATION TELEMARKETING SERVICES INCLUDING CALL CENTER PERSONNEL, TELEPHONE LINES, COMPUTER SERVICES, DIRECT MAIL, PRINTING, EQUIPMENT RENTALS, MAILING LIST RENTALS AND POSTAGE AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR TELEMARKETING STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2025, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $120,841.86 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $10,507.99.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN CENTER FOR LAW AND JUSTICE
PO BOX 64429VIRGINIA BEACHVA23467541586817501(C)(3)$28,485,735$0LITIGATION/LEGAL RESEARCH
ONE LIFE MOVEMENT
305 WATERCRESS DRFRANKLINTN37064471810495501(C)(3)$116,000$0CHARITABLE CONTRIBUTION
CURREY INGRAM ACADEMY
6544 MURRAY LNBRENTWOODTN37027621296326501(C)(3)$5,150$0CHARITABLE CONTRIBUTION
TENNESSEE STATE MUSEUM FOUNDATION
505 DEADERICK STNASHVILLETN37243510200584501(C)(3)$8,000$0CHARITABLE CONTRIBUTION
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationREVIEW OF ANNUAL FINANCIALS AND AUDITED FINANCIAL STATEMENTS WHERE AVAILABLE OR REQUIRED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Independent ConsultantYes (X)IndependentConsultantInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GARY SEKULOW CPACGMA
CFO/COO$528,067$0$20,310$0$72,072$0$70,000$0$0$0$690,449$0$0$0
ADAM SEKULOW MBA
VP OF FINANCE$383,883$0$38,521$0$6,511$0$70,000$0$35,574$0$534,489$0$0$0
LOGAN SEKULOW
DIRECTOR OF MEDIA SERVICES$113,755$0$42,021$0$71,672$0$0$0$35,574$0$263,022$0$0$0
AARON LYNCH
ADMINISTRATIVE EXECUTIVE$167,737$0$12,788$0$130$0$9,211$0$35,574$0$225,440$0$0$0
SHARON ALFORD
CONTROLLER$150,593$0$14,542$0$258$0$49,810$0$0$0$215,203$0$0$0
BEN ARCHULETA
DIRECTOR OF SECURITY$137,181$0$5,516$0$784$0$17,965$0$25,623$0$187,069$0$0$0
JASON LYNCH
FACILITIES MANAGER$135,862$0$11,593$0$195$0$0$0$17,718$0$165,368$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationNON-FIXED PAYMENTS CONSIST OF PERFORMANCE-RELATED BONUSES.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (10 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
JAY SEKULOW
OWNER - REGENCY PRODUCTIONS, INC.$2,572,450MOVIE/TV/RADIO PRODUCTION0
KIM SEKULOW
OWNER - PFMS OF GEORGIA, INC., SPOUSE OF COO/CFO$1,608,620RADIO & TV ADVERTISING AGENCY FEES0
ADAM SEKULOW
SON OF CFO/COO$428,915VP OF FINANCE -COMPENSATION0
AMANDA SEKULOW
WIFE OF DIRECTOR$36,088EVENT COORD. -COMPENSATION0
AARON LYNCH
IN-LAW OF DIRECTOR OF MEDIA SERVICES$180,655ADMINISTRATIVE EXECUTIVE - COMPENSATION0
JASON LYNCH
IN-LAW OF DIRECTOR OF MEDIA SERVICES$147,650FACILITIES MANAGER - COMPENSATION0
JORDAN SEKULOW
SON OF PRESIDENT$37,528DIRECTOR -COMPENSATION0
GARY SEKULOW
BROTHER OF PRESIDENT$620,449CFO/COO -COMPENSATION0
LOGAN SEKULOW
SON OF PRESIDENT$227,448DIRECTOR OF MEDIA SERVICES -COMPENSATION0
JAY SEKULOW
BROTHER OF CFO/COO$26,031PRESIDENT & DIRECTOR -COMPENSATION0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V - ADDITIONAL INFORMATIONFormAndLineReferenceDesc
ExplanationAS TO #1, 2, 3, 4, 5, 6, 7, 8, 9 & 10 ABOVE, THE GOODS PROVIDED AND THE SERVICES PERFORMED BY THESE ENTITIES AND PERSONS HAVE BEEN REVIEWED BY AN EXPERT INDEPENDENT THIRD PARTY AND WERE FOUND TO BE REASONABLE FOR THE TYPES OF GOODS AND SERVICES PROVIDED TO THE ORGANIZATION.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution35ContributionCnt
Noncash Contributions Rpt F990$528,877NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2JAY SEKULOW, PAM SEKULOW & JORDAN SEKULOW, LOGAN SEKULOW: FAMILY GARY SEKULOW & JAY SEKULOW: FAMILY GARY SEKULOW & ADAM SEKULOW: FAMILY JASON LYNCH & AARON LYNCH: FAMILY BEN ARCHULETA AND ROBYN ARCHULETA: HUSBAND & WIFE
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT OF THE TAX RETURN IS SENT BY EMAIL TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE 990.
FORM 990, PART VI, SECTION B, LINE 12CPRIOR TO BOARD MEETING, GENERAL COUNSEL WILL SURVEY THE BOARD FOR ANY CONFLICTS OF INTEREST. THIS IS ALSO REVIEWED ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15WRITTEN CONTRACTS, INDEPENDENT COMPENSATION CONSULTANTS, AND COMPENSATION SURVEYS ARE USED TO DETERMINE COMPENSATION WHICH IS APPROVED BY THE BOARD ANNUALLY. COMPENSATION STUDIES ARE COMPLETED EVERY 3-5 YEARS.
FORM 990, PART VI, SECTION C, LINE 19SOME FINANCIAL INFORMATION, INCLUDING OUR ANNUAL REPORT, IS ON OUR WEBSITE. ALL OTHER INFO IS AVAILABLE UPON REQUEST OR IN CERTAIN STATES REGISTRATIONS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ACLJ ACTION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11595 MALLORY LANEAddressLine1Txt
CityBRENTWOODCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37027ZIPCd
FieldValueIRS element (for citing)
EIN881120466EIN
Primary ActivitiesEDUCATION & LOBBYING ELECTED OFFICIALS IN STATE AND FEDERAL GOVERNMENTSPrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(C)(4)ExemptCodeSectionTxt
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd