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SOUTHEASTERN LEGAL FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SOUTHEASTERN LEGAL FOUNDATION INC (EIN 58-1247027)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-15
IRS object ID
202413209349305776
Schema version
2023v5.0
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)
Return2024-11-15T10:26:03-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN460880361PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FERRARO TAX & ACCOUNTING CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1555 N POINT CENTER E STE 400AddressLine1Txt
CityALPHARETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30022ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN581247027EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHEASTERN LEGAL FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone7709772131PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1560 W CROSSVILLE ROAD SUITE 104AddressLine1Txt
CityROSWELLCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30075ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTODD YOUNGPersonNm
Person TitleCEOPersonTitleTxt
Phone7709772131PhoneNum
Signature2024-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMIL J FERRARO JRPreparerPersonNm
PTINP01629465PTIN
Phone7706508989PhoneNum
Preparation2024-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTODD YOUNGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1560 W CROSSVILLE ROADAddressLine1Txt
Address Line2SUITE 104AddressLine2Txt
CityROSWELLCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30075ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,718,849GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SLFLIBERTY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1976FormationYr
Activity Or MissionTHE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,496,161PYContributionsGrantsAmt
CY Contributions Grants$2,211,451CYContributionsGrantsAmt
CY Program Service Revenue$195,315CYProgramServiceRevenueAmt
PY Investment Income$191,248PYInvestmentIncomeAmt
CY Investment Income$312,083CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,687,409PYTotalRevenueAmt
CY Total Revenue$2,718,849CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$702,306PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$890,981CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$138,278PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$87,575CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$87,575CYTotalFundraisingExpenseAmt
PY Other Expenses$1,936,750PYOtherExpensesAmt
CY Other Expenses$1,710,162CYOtherExpensesAmt
PY Total Expenses$2,777,334PYTotalExpensesAmt
CY Total Expenses$2,688,718CYTotalExpensesAmt
PY Revenues Less Expenses-$89,925PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$30,131CYRevenuesLessExpensesAmt
Total Assets BOY$8,036,838TotalAssetsBOYAmt
Total Assets EOY$8,222,075TotalAssetsEOYAmt
Total Liabilities BOY$89,265TotalLiabilitiesBOYAmt
Total Liabilities EOY$75,325TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,947,573NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,146,750NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,512,303ExpenseAmt
Revenue$195,315RevenueAmt
DescIN ADDITION TO LEGAL SERVICES, THE ORGANIZATION ALSO CONDUCTS NONPARTISAN STUDIES AND RESEARCHES AND COLLECTS, COMPILES, AND PUBLISHES FULL AND FAIR PRESENTATION OF FACTS, INFORMATION, AND STATISTICS CONCERNING THE EFFECTS OF GOVERNMENT ACTIVITIES UPON THE SOCIAL AND ECONOMIC INSTITUTIONS OF THE PEOPLE OF THE UNITED STATES.Desc
Total Program Service Expenses$2,512,303TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
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Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FERRARO TAX & ACCOUNTING CPA LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7706508989PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 NORTH POINT CENTER EASTAddressLine1Txt
Address Line2SUITE 400AddressLine2Txt
CityALPHARETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30022ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
KIMBERLY HERMANN
EXECUTIVE DI50.00Yes (X)$222,500$0$8,900
JOE ARNALL
SECRETARY5.00$0$0$0Yes (X)
KATHY BARCO-JOSSIM
TRUSTEE5.00$0$0$0Yes (X)
RONNIE CHANCE
CHAIRMAN5.00$0$0$0Yes (X)
CLAY COX
TRUSTEE5.00$0$0$0Yes (X)
DENNY JONES
TRUSTEE5.00$0$0$0Yes (X)
MICHAEL G RILEY
TREASURER5.00$0$0$0Yes (X)
EMERSON RUSSELL
TRUSTEE5.00$0$0$0Yes (X)
TODD YOUNG
CEO50.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$222,500TotalReportableCompFromOrgAmt
Total Other Compensation$8,900TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
DECISIONMAKERS INC
250 WILLOW SPRINGS DRIVEROSWELLGA30075CONSULTING$205,500
DIAL STRATEGIC CONSULTING INC
1137 SENOIA ROAD SUITE ATYRONEGA30290CONSULTING$102,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,211,451AllOtherContributionsAmt
Total Contributions$2,211,451TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCOURT AWARDSDesc
Total Revenue Column$195,315TotalRevenueColumnAmt
Related Or Exempt Func Income$195,315RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$195,315TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$312,083TotalRevenueColumnAmt
Exclusion$312,083ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,718,849TotalRevenueColumnAmt
Related Or Exempt Func Income$195,315RelatedOrExemptFuncIncomeAmt
Exclusion$312,083ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$222,500TotalAmt
Program Services$222,500ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$523,243TotalAmt
Program Services$457,838ProgramServicesAmt
Management And General$65,405ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$22,625TotalAmt
Program Services$19,797ProgramServicesAmt
Management And General$2,828ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$72,053TotalAmt
Program Services$71,591ProgramServicesAmt
Management And General$462ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$50,560TotalAmt
Program Services$44,240ProgramServicesAmt
Management And General$6,320ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$480,095TotalAmt
Program Services$480,095ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,390TotalAmt
Program Services$34,934ProgramServicesAmt
Management And General$1,456ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$87,575TotalAmt
Fundraising$87,575FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$249,781TotalAmt
Program Services$239,790ProgramServicesAmt
Management And General$9,991ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,346TotalAmt
Program Services$48,113ProgramServicesAmt
Management And General$1,233ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$32,730TotalAmt
Program Services$32,730ProgramServicesAmt

Travel TravelGrp

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

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$11,097TotalAmt
Program Services$10,542ProgramServicesAmt
Management And General$555ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$33,013TotalAmt
Program Services$33,013ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIRECT MAIL$788,177$788,177
INSTITUTIONAL FEES$22,993$22,533$460
PROPERTY EXPENSES$6,494$6,364$130

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,688,718TotalAmt
Program Services$2,512,303ProgramServicesAmt
Management And General$88,840ManagementAndGeneralAmt
Fundraising$87,575FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$737,474BOYAmt
EOY$479,746EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,542BOYAmt
EOY$24,578EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$326,666LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$103,782LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$233,980BOYAmt
EOY$222,884EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,288,162BOYAmt
EOY$6,650,900EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$720,680BOYAmt
EOY$816,345EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$47,000BOYAmt
EOY$27,622EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,036,838BOYAmt
EOY$8,222,075EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,066BOYAmt
EOY$10,521EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$66,699BOYAmt
EOY$66,699EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,500BOYAmt
EOY-$1,895EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$89,265BOYAmt
EOY$75,325EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,767,573BOYAmt
EOY$7,966,750EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$180,000BOYAmt
EOY$180,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,947,573BOYAmt
EOY$8,146,750EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,036,838BOYAmt
EOY$8,222,075EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$30,131ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$169,046NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

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$1,747,182CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,239,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,480,096CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,496,161CurrentTaxYearMinus1YearAmt
Current Tax Year$2,368,579CurrentTaxYearAmt
Total$11,331,273TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,747,182CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,239,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,480,096CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,496,161CurrentTaxYearMinus1YearAmt
Current Tax Year$2,368,579CurrentTaxYearAmt
Total$11,331,273TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,328,854SubstantialContributorsTotAmt
Public Support Total170$8,002,419PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$167,563CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$169,849CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$194,492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$191,248CurrentTaxYearMinus1YearAmt
Current Tax Year$312,083CurrentTaxYearAmt
Total$1,035,235TotalAmt
FieldValueIRS element (for citing)
Total Support$12,366,508TotalSupportAmt
Gross Receipts Rltd Activities$195,315GrossReceiptsRltdActivitiesAmt
Public Support CY1700.64710PublicSupportCY170Pct
Public Support PY1700.72810PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$248,551InvestmentCostOrOtherBasisAmt
Depreciation$103,782DepreciationAmt
Book Value$144,769BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$78,115InvestmentCostOrOtherBasisAmt
Book Value$78,115BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$222,884TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescDSS INVESTMENTDesc
Book Value$816,345BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$816,345TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt-$1,895Amt
FieldValueIRS element (for citing)
Total Liability-$1,895TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,718,849TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,718,849RevenueSubtotalAmt
Total Revenue Per Form990$2,718,849TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,688,718TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,688,718ExpensesSubtotalAmt
Total Expenses Per Form990$2,688,718TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKIMBERLY HERMANNPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$222,500BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$8,900DeferredCompensationFlngOrgAmt
Total Compensation Filing Org$231,400TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IIICARPENTER V. VILSACK, ET AL. (DISTRICT COURT OF WYOMING AND 10TH CIRCUIT COURT OF APPEALS; CASE 21-CV-0103-F). SLF REPRESENTS LEISL CARPENTER IN AN ACTION AGAINST THE USDA CHALLENGING THE USDA'S UNCONSTITUTIONAL FARM LOAN FORGIVENESS PROGRAM THAT EXCLUDES WHITE FARMERS AND RANCHERS BECAUSE OF THEIR SKIN COLOR. THIS MATTER CONCLUDED IN FY24. DEEMAR V. BOARD OF EDUCATION OF THE CITY OF EVANSTON/SKOKIE, ET AL. (NORTHERN DISTRICT OF ILLINOIS; CASE 1:21-CV-03466). SLF REPRESENTS STACY DEEMAR IN A LAWSUIT SEEKING TO STOP THE SCHOOL DISTRICT FROM DISCRIMINATING AGAINST ALL OF ITS TEACHERS AND ALL OF ITS STUDENTS ON THE BASIS OF RACE THROUGH ILLEGAL AND UNCONSTITUTIONAL TEACHER TRAINING, CLASSROOM CURRICULUM, AND OVERALL POLICIES AND PROCEDURES. THIS MATTER IS PENDING. HENDERSON, ET AL. V. SPRINGFIELD PUBLIC SCHOOLS, ET AL. (WESTERN DISTRICT OF MISSOURI AND 8TH CIRCUIT COURT OF APPEALS; CASE 6:21-CV-03219). SLF REPRESENTS BROOKE HENDERSON AND JENNIFER LUMLEY IN A LAWSUIT SEEKING TO STOP THE SCHOOL DISTRICT FROM VIOLATING THE FIRST AMENDMENT AND REQUIRING AS A CONDITION OF EMPLOYMENT THAT ITS EDUCATORS COMMIT TO EQUITY, BECOME ANTI-RACIST EDUCATORS, AND AFFIRM DIVISIVE AND DISCRIMINATORY PROGRAMMING THAT PROMOTES TREATING INDIVIDUALS DIFFERENTLY BASED ON SKIN COLOR. THIS MATTER IS PENDING. SOUTHEASTERN LEGAL FOUNDATION V. DEPARTMENT OF EDUCATION (NORTHERN DISTRICT OF GEORGIA; 1:24-CV-01744-MHC). SLF FILED A LAWSUIT AGAINST THE DEPARTMENT OF EDUCATION FOR FAILING TO RESPOND TO A FOIA REQUEST. THIS MATTER IS PENDING. THIS MATTER CONCLUDED IN FY24. STOVALL V. JEFFERSON COUNTY PUBLIC SCHOOLS, ET AL. (WESTERN DISTRICT OF KENTUCKY; CASE 3:24-CV-336-RGJ). SLF FILED A LAWSUIT ON BEHALF OF A PARENT WHO WAS DENIED DOCUMENTS IN RESPONSE TO AN OPEN RECORDS REQUEST ABOUT STUDENT SURVEYS BECAUSE OF ALLEGED COPYRIGHT PROTECTIONS. THIS MATTER IS PENDING. KANSAS ET AL. V. DEPARTMENT OF EDUCATION, ET AL. (DISTRICT OF KANSAS; CASE 24-4041-JWB). SLF FILED A LAWSUIT ON BEHALF OF MOMS FOR LIBERTY AND YOUNG AMERICA'S FOUNDATION AGAINST THE DEPARTMENT OF EDUCATION CHALLENGING THE APRIL 2024 TITLE IX RULE. THIS MATTER IS PENDING. STRICKLAND V. UNITED STATES DEPARTMENT OF AGRICULTURE, ET AL. (NORTHERN DISTRICT OF TEXAS; CASE 2:24-CV-60-Z). SLF REPRESENTS FARMERS IN AN ACTION AGAINST THE USDA CHALLENGING 8 USDA DISASTER RELIEF PROGRAMS THAT EXCLUDE WHITE MALE FARMERS BECAUSE OF THEIR SEX AND SKIN COLOR. THIS MATTER IS PENDING. HOLMAN V. VILSACK, ET AL. (WESTERN DISTRICT OF TENNESSEE AND 6TH CIRCUIT COURT OF APPEALS; CASE 1:21-CV-01085-STA-JAY). SLF REPRESENTS A FARMER IN AN ACTION AGAINST THE USDA CHALLENGING THE USDA'S UNCONSTITUTIONAL FARM LOAN FORGIVENESS PROGRAM THAT EXCLUDES WHITE FARMERS AND RANCHERS BECAUSE OF THEIR SKIN COLOR. THIS MATTER IS PENDING. KANSAS, ET AL. V. DEPARTMENT OF LABOR (SOUTHERN DISTRICT OF GEORGIA; CASE 2:24-CV-00076). SLF REPRESENTS GEORGIA FRUIT AND VEGETABLE GROWERS ASSOCIATION AND FARMERS IN AN ACTION AGAINST THE DEPARTMENT OF LABOR CHALLENGING THE DEPARTMENT'S REGULATION THAT AFFORDS H2A FOREIGN WORKERS PROTECTION UNDER THE NATIONAL LABOR RELATIONS ACT. THIS MATTER IS PENDING. CHOICE REFRIGERANTS V. ENVIRONMENTAL PROTECTION AGENCY (NORTHERN DISTRICT OF GEORGIA; 1:23-CV-04516-VMC). SLF REPRESENTS CLIENTS CHALLENGING THE PHASE OUT OF HYDROFLUOROCARBONS, A COMMON REFRIGERANT FOUND IN CONDITIONERS AND REFRIGERATORS, AS MANDATED UNDER THE AMERICAN INNOVATION AND MANUFACTURING (AIM) ACT. CONGRESS ENACTED THE AIM ACT IN 2020. THIS MATTER CONCLUDED IN FY24. KNIGHT, ET AL. V. THE METROPOLITAN GOV'T OF NASHVILLE AND DAVIDSON COUNTY (MIDDLE DISTRICT OF TENNESSEE; CASE 3:20-CV-00922). SLF REPRESENTS PRIVATE PROPERTY OWNERS CHALLENGING NASHVILLE'S SIDEWALK ORDINANCE WHICH PLACES UNCONSTITUTIONAL CONDITIONS ON THE ABILITY TO OBTAIN A BUILDING PERMIT. THIS MATTER CONCLUDED IN FY24. SOUTHEASTERN LEGAL FOUNDATION V. NATIONAL ARCHIVES AND RECORDS ADMINISTRATION (NORTHERN DISTRICT OF GEORGIA; CASE 1:23-CV-03819-LLM). SLF FILED A LAWSUIT AGAINST NARA FOR FAILURE TO RESPOND TO A FOIA REQUEST SEEKING EMAILS FROM WHEN THEN VICE PRESIDENT JOE BIDEN USED THREE PERSONAL PSEUDONYM EMAIL ACCOUNTS TO FORWARD GOVERNMENT INFORMATION AND DISCUSS GOVERNMENT BUSINESS WITH HIS SON, HUNTER BIDEN, AND OTHERS. THIS MATTER IS PENDING. LEADERSHIP INSTITUTE, ET AL. V. UNIVERSITY OF NEW MEXICO (DISTRICT OF NEW MEXICO; CASE 1:24-CV-DHU-JMR). SLF FILED A FIRST AMENDMENT LAWSUIT ON BEHALF OF LEADERSHIP INSTITUTE AND TURNING POINT AT THE UNIVERSITY OF NEW MEXICO AGAINST THE UNIVERSITY OF NEW MEXICO FOR CHARGING SIGNIFICANT SECURITY FEES FOR HOSTING RILEY GAINES TO DISCUSS MEN COMPETING IN WOMEN'S SPORTS. THIS MATTER IS PENDING. HORWITZ V. U.S. DISTRICT COURT FOR THE MIDDLE DISTRICT OF TENNESSEE (MIDDLE DISTRICT OF TENNESSEE; CASE 3:24-CV-1180). SLF REPRESENTS AN ATTORNEY IN TENNESSEE IN BRINGING A LAWSUIT AGAINST THE COURT TO RESOLVE THE CONSTITUTIONALITY OF A RULE GOVERNING ATTORNEY SPEECH. THIS MATTER IS PENDING. SAVE AMERICAS K12 SCHOOLS PROJECT. SLF CONTINUED ITS WORK TO SAVE AMERICA'S K-12 PUBLIC SCHOOLS. SLF IS ENGAGING IN DIRECT LITIGATION, FILING ADMINISTRATIVE ACTIONS, AND TRAINING AMERICA'S PARENTS ON THEIR RIGHTS AND THOSE OF THEIR CHILDREN. RECLAIMING CIVIL LIBERTIES. SLF SUBMITTED PUBLIC COMMENTS TO THE USDA REGARDING THEIR PROPOSALS TO ENGAGE IN ADDITIONAL PROGRAMS THAT DISCRIMINATE BASED ON SKIN COLOR. RESTORING CONSTITUTIONAL BALANCE. SLF FILED A PETITION TO AMEND OR REPEAL A 2008 RULE ISSUED BY NOAA IMPOSING A 10-KNOT SPEET LIMIT ON BOATS OVER 65- FEET IN DESIGNATED WATERS IN THE ATLANTIC OCEAN. ENDING ILLEGAL STUDENT SURVEYS. SLF SUBMITTED THE COUNTRY'S FIRST REQUEST TO A SATE ATTORNEY GENERAL TO INVESTIGATE VIOLATIONS OF AND ENFORCE PRIVACY LAWS THAT PROHIBIT SCHOOLS FROM COLLECTING STUDENT' PRIVATE INFORMATION WITHOUT PARENTAL CONSENT. THE INVESTIGATION IS PENDING. 1A PROJECT. SLF CONTINUED ITS WORK ON ITS 1A PROJECT (FORMERLY THE STUDENT FREEDOM AND SAFETY PROJECT) TO PROVIDE LEGAL COUNSEL AND ADVOCACY ON BEHALF OF STUDENTS AND ORGANIZATIONS BEING DISCRIMINATED AGAINST ON COLLEGE CAMPUSES AND BEING DEPRIVED THEIR FIRST AMENDMENT RIGHTS. SLF REPRESENTS STUDENTS ACROSS THE NATION. SLF HAS NOW TRAINED STUDENTS AT HUNDREDS OF COLLEGES AND UNIVERSITIES. FREEDOM OF INFORMATION ACT REQUESTS. SLF HAS FREEDOM OF INFORMATION ACT (FOIA) REQUESTS PENDING WITH FEDERAL GOVERNMENT AGENCIES, INCLUDING THE ENVIRONMENTAL PROTECTION AGENCY, NATIONAL SCIENCE FOUNDATION, DEPARTMENT OF ENERGY, NATIONAL AERONAUTICS AND SPACE ADMINISTRATION, OFFICE OF MANAGEMENT AND BUDGET, EPA'S OFFICE OF INSPECTOR GENERAL, CIVIL RIGHTS COMMISSION AND DEPARTMENT OF COMMERCE, BUREAU OF THE CENSUS, ON SEVERAL TOPICS OF INTEREST TO THE PUBLIC.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S PROCESS TO REVIEW FORM 990 WAS APPROVED BY THE EXECUTIVE COMMITTEE AND PRESENTED TO THE BOARD OF TRUSTEES ALONG WITH THE AUDITED FINANCIAL STATEMENTS PRIOR TO FILING. THE EXTENAL CPA FIRM COMPILES THE NECESSARY INFORMATION TO COMPLETE THE FORM 990 THAT IS THEN PREPARED BY THE EXTERNAL CPA FIRM. DRAFTS OF FORM 990 ARE REVIEWED BY THE FOUNDATION'S EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE AND CORRECTIONS ARE MADE, IF APPLICABLE. THE COMPLETED 990 IS THEN REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE BEFORE FILING, AND PRESENTED TO THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CSLF'S BOARD MEMBERS, EMPLOYEES AND CONTRACTORS ARE COMMUNICATED WITH REGULARLY AND/OR ASKED TO COMMUNICATE IF AND WHEN ANTICIPATED CONFILICT ARISES.
FORM 990, PAGE 6, PART VI, LINE 15AAN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN, SECRETARY, AND TRESURER DELIBERATE, RESEARCH, AND COMPARE SIMILAR POSITION COMPENSATION LEVELS BEFORE APPROVING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 17MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, MISSOURI, MISSISSIPPI, NORTH CAROLINA, NORTH DAKOTA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA
FORM 990, PAGE 6, PART VI, LINE 18THE FOUNDATION PROVIDES COPIES OF ITS FORM 990 AND ANNUAL AUDIT ON ITS WEBSITE AND UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC