2026-07-20T10:35:19-05:00 2025-12-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2025-01-01 943037261 CHRISTIAN ADVOCATES SERVING EVANGELISM INC CHRI 7704141404 1595 MALLORY LANE BRENTWOOD TN 37027 GARY SEKULOW CPACGMA CFO/COO 7704145701 2026-07-20 1 PAMELA D HARDISTER CPA P00240127 7703948000 2026-07-20 2025 2025-03-06 01:10:19Z AMERICAN CENTER FOR LAW & JUSTICE GARY SEKULOW CPACGMA PO BOX 450349 ATLANTA GA 31145 115165905 0 X WWW.ACLJ.ORG X 1987 TN THE 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. 8 4 11 0 0 0 58026247 50258200 0 0 4313760 16085749 370760 338368 62710767 66682317 27014998 28626303 0 0 3500516 3352986 61455 70761 2728647 31518460 31129119 62095429 63179169 615338 3503148 96014538 102179327 4139471 6450892 91875067 95728435 X THE 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. 0 0 7388895 INFORMATION 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. 32836218 28626303 LEGAL 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. 18469317 MEDIA 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. 58694430 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 1 0 0 0 1 45 0 1 11 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 8 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CO CT DC FL GA IL IN KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X GARY SEKULOW CFO 7704145701 6634 HIGHWAY 53 SUITE 210 BRASELTON GA 30517 LOGAN SEKULOW DIRECTOR OF MEDIA SERVICES 32.00 X 227448 0 35574 JORDAN SEKULOW ESQ DIRECTOR 15.00 X 37528 0 0 DR JAY SEKULOW ESQ PRESIDENT & DIRECTOR 15.00 X X 26031 0 11289 PAM SEKULOW SEC/TREAS & DIRECTOR 1.00 X X 0 0 11357 DANIEL DONNELLY DIRECTOR 1.00 X 0 0 0 JERRY DAVIS DIRECTOR 1.00 X 0 0 0 JERRY JOHNSTON DIRECTOR 1.00 X 0 0 0 JOHN SCHLITT DIRECTOR 1.00 X 0 0 0 GARY SEKULOW CPACGMA CFO/COO 38.00 X 620449 0 70000 ADAM SEKULOW MBA VP OF FINANCE 38.00 X 428915 0 105574 DONN PARSONS VICE PRESIDENT 1.00 X 0 0 0 COLBY MAY ESQ ASSISTANT SECRETARY 1.00 X 0 0 0 AARON LYNCH ADMINISTRATIVE EXECUTIVE 40.00 X 180655 0 44785 SHARON ALFORD CONTROLLER 30.00 X 165393 0 49810 BEN ARCHULETA DIRECTOR OF SECURITY 40.00 X 143481 0 43588 JASON LYNCH FACILITIES MANAGER 40.00 X 147650 0 17718 ROBYN ARCHULETA EXECUTIVE ASSISTANT 40.00 X 136365 0 6985 2113915 0 396680 8 0 1 0 SALEM MEDIA GROUP 770 PASEO CAMARILLO STE 325 CAMARILLO CA 93010 MEDIA AIRTIME 5407153 ADVANCED RESPONSE SYSTEMS 13175 GEORGE WEBER DRIVE ROGERS MN 55374 DIRECT MAIL SERVICES 3179464 REGENCY PRODUCTIONS PO BOX 65037 VIRGINIA BEACH VA 23467 PRODUCTION SERVICES 2572450 TRUIST PO BOX 79079 BALTIMORE MD 212790079 FINANCIAL SERVICES 2076920 PFMS OF GEORGIA INC 6634 HIGHWAY 53 SUITE 210 BRASELTON GA 305172712 ADVERTISING SERVICES 1608620 5 50258200 528877 50258200 1465690 1465690 20953 20953 8719 0 8719 8719 8719 36421420 26682227 31541935 16941653 4879485 9740574 14620059 14620059 OTHER INCOME 900099 308696 308696 308696 66682317 0 0 16424117 28626303 28626303 2197720 846057 539460 812203 804922 505713 237868 61341 150687 71056 59271 20360 80509 78069 2440 119148 57940 44070 17138 407203 135276 271927 52927 52927 5386 5384 2 70761 70761 490848 490848 531120 531120 203276 197902 5042 332 628300 616017 6184 6099 884151 801326 77403 5422 46764 46764 944563 890308 975 53280 240478 186857 46398 7223 MEDIA AIRTIME 7434994 7434994 EDUCATIONAL COSTS AND M 6794019 6145229 648790 MEDIA PRODUCTION 4053526 4053526 SHIPPING AND POSTAGE 3294997 2992356 2817 299824 5116567 4607509 55113 453945 63179169 58694430 1756092 2728647 X 12210369 11174970 2817 1032582 5398371 7009772 1600921 45540 733553 504907 35113477 13185294 36703560 21928183 51551088 69382204 1627966 1707800 96014538 102179327 2712148 6009320 1275000 375000 152323 66572 4139471 6450892 X 91875067 95728435 91875067 95728435 96014538 102179327 3503148 350220 0 X 0 1 X 1 0 X 70888645 60839794 65222489 58055239 50258200 305264367 70888645 60839794 65222489 58055239 50258200 305264367 305264367 1282244 1225083 1378471 1786556 1495362 7167716 10211 177790 155355 326778 308696 978830 313410913 0.97400 0.97810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ASC 715 AND REFERRAL INCOME - 2021 AMOUNT: $ 10,211. 2022 AMOUNT: $ 177,790. 2023 AMOUNT: $ 155,355. 2024 AMOUNT: $ 326,778. 2025 AMOUNT: $ 308,696. 0 0 0 1 5386 0 0 0 0 0 5386 0 8191843 8191843 12200559 4693992 7506567 10037141 4241911 5795230 2729514 2574210 155304 1954420 1675181 279239 21928183 OPERATING LEASE LIABILITY 66572 66572 X 70768619 350220 4091583 135347 4577150 66191469 490848 490848 66682317 66915251 4091583 135347 4226930 62688321 490848 490848 63179169 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. X X X X X 1 BBS & ASSOCIATES 130 SPRINGSIDE AKRON OH 44333 DIRECT MAIL AND EMAIL 0 21465500 60253 21405248 INFOCISION 325 SPRINGSIDE AKRON OH 44333 INFO SERVICES 0 276846 10508 266338 21742346 70761 21671586 AL AK AZ AR CA CO CT DC FL GA IL IN KS KY LA ME MD MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI 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. 1 AMERICAN CENTER FOR LAW AND JUSTICE PO BOX 64429 VIRGINIA BEACH VA 23467 541586817 501(C)(3) 28485735 0 LITIGATION/LEGAL RESEARCH ONE LIFE MOVEMENT 305 WATERCRESS DR FRANKLIN TN 37064 471810495 501(C)(3) 116000 0 CHARITABLE CONTRIBUTION CURREY INGRAM ACADEMY 6544 MURRAY LN BRENTWOOD TN 37027 621296326 501(C)(3) 5150 0 CHARITABLE CONTRIBUTION TENNESSEE STATE MUSEUM FOUNDATION 505 DEADERICK ST NASHVILLE TN 37243 510200584 501(C)(3) 8000 0 CHARITABLE CONTRIBUTION 4 0 PART I, LINE 2: REVIEW OF ANNUAL FINANCIALS AND AUDITED FINANCIAL STATEMENTS WHERE AVAILABLE OR REQUIRED. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 GARY SEKULOW CPACGMA CFO/COO 528067 0 20310 0 72072 0 70000 0 0 0 690449 0 0 0 ADAM SEKULOW MBA VP OF FINANCE 383883 0 38521 0 6511 0 70000 0 35574 0 534489 0 0 0 LOGAN SEKULOW DIRECTOR OF MEDIA SERVICES 113755 0 42021 0 71672 0 0 0 35574 0 263022 0 0 0 AARON LYNCH ADMINISTRATIVE EXECUTIVE 167737 0 12788 0 130 0 9211 0 35574 0 225440 0 0 0 SHARON ALFORD CONTROLLER 150593 0 14542 0 258 0 49810 0 0 0 215203 0 0 0 BEN ARCHULETA DIRECTOR OF SECURITY 137181 0 5516 0 784 0 17965 0 25623 0 187069 0 0 0 JASON LYNCH FACILITIES MANAGER 135862 0 11593 0 195 0 0 0 17718 0 165368 0 0 0 PART I, LINE 7 NON-FIXED PAYMENTS CONSIST OF PERFORMANCE-RELATED BONUSES. JAY SEKULOW OWNER - REGENCY PRODUCTIONS, INC. 2572450 MOVIE/TV/RADIO PRODUCTION 0 KIM SEKULOW OWNER - PFMS OF GEORGIA, INC., SPOUSE OF COO/CFO 1608620 RADIO & TV ADVERTISING AGENCY FEES 0 ADAM SEKULOW SON OF CFO/COO 428915 VP OF FINANCE -COMPENSATION 0 AMANDA SEKULOW WIFE OF DIRECTOR 36088 EVENT COORD. -COMPENSATION 0 AARON LYNCH IN-LAW OF DIRECTOR OF MEDIA SERVICES 180655 ADMINISTRATIVE EXECUTIVE - COMPENSATION 0 JASON LYNCH IN-LAW OF DIRECTOR OF MEDIA SERVICES 147650 FACILITIES MANAGER - COMPENSATION 0 JORDAN SEKULOW SON OF PRESIDENT 37528 DIRECTOR -COMPENSATION 0 GARY SEKULOW BROTHER OF PRESIDENT 620449 CFO/COO -COMPENSATION 0 LOGAN SEKULOW SON OF PRESIDENT 227448 DIRECTOR OF MEDIA SERVICES -COMPENSATION 0 JAY SEKULOW BROTHER OF CFO/COO 26031 PRESIDENT & DIRECTOR -COMPENSATION 0 PART V - ADDITIONAL INFORMATION AS 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. X 35 528877 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JAY 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 11B A 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 12C PRIOR 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 15 WRITTEN 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 19 SOME FINANCIAL INFORMATION, INCLUDING OUR ANNUAL REPORT, IS ON OUR WEBSITE. ALL OTHER INFO IS AVAILABLE UPON REQUEST OR IN CERTAIN STATES REGISTRATIONS. ACLJ ACTION INC 1595 MALLORY LANE BRENTWOOD TN 37027 881120466 EDUCATION & LOBBYING ELECTED OFFICIALS IN STATE AND FEDERAL GOVERNMENTS TN 501(C)(4) 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0