SOUTHEASTERN LEGAL FOUNDATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SOUTHEASTERN LEGAL FOUNDATION INC (EIN 58-1247027)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-10-24
IRS object ID: 202232979349301228
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-10-24T11:08:16-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581304721	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LANIGAN & ASSOCIATES P C	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	314 GORDON AVENUE	AddressLine1Txt
City	THOMASVILLE	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31792	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	581247027	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHEASTERN LEGAL FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SOUT	BusinessNameControlTxt
Phone	7709772131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	560 W CROSSVILLE ROAD 104	AddressLine1Txt
City	ROSWELL	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	300757509	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TODD YOUNG	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7709772131	PhoneNum
Signature	2022-10-24	SignatureDt
Discuss With Paid Preparer	0	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TODD	PersonFirstNm
Person Last	YOUNG	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID STRANGE	PreparerPersonNm
PTIN	P01305761	PTIN
Phone	2292268320	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TODD YOUNG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	560 W CROSSVILLE ROAD SUITE 104	AddressLine1Txt
City	ROSWELL	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	300757509	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,699,588	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SLFLIBERTY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1976	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O FOR DETAILED EXPLANATION:	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,239,255	PYContributionsGrantsAmt
CY Contributions Grants	$2,480,096	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$169,849	PYInvestmentIncomeAmt
CY Investment Income	$194,492	CYInvestmentIncomeAmt
PY Other Revenue	$107,700	PYOtherRevenueAmt
CY Other Revenue	$25,000	CYOtherRevenueAmt
PY Total Revenue	$2,516,804	PYTotalRevenueAmt
CY Total Revenue	$2,699,588	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$457,865	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$799,272	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$113,483	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$107,215	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$117,814	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,568,593	PYOtherExpensesAmt
CY Other Expenses	$1,601,625	CYOtherExpensesAmt
PY Total Expenses	$2,139,941	PYTotalExpensesAmt
CY Total Expenses	$2,508,112	CYTotalExpensesAmt
PY Revenues Less Expenses	$376,863	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$191,476	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,096,210	TotalAssetsBOYAmt
Total Assets EOY	$8,031,710	TotalAssetsEOYAmt
Total Liabilities BOY	$78,381	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$84,139	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,017,829	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,947,571	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,306,333	ExpenseAmt
Desc	IN ADDITION TO LEGAL SERVICES, THE ORGANIZATION ALSO CONDUCTS NONPARTISAN STUDIES AND RESEARCH AND COLLECTS, COMPILES AND PUBLISHES FULL AND FAIR PRESENTATIONS 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	$2,306,333	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	LA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TX	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOSALYN H SPIVEY	PersonNm
Phone	7709772131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	560 W CROSSVILLE ROAD SUITE 104	AddressLine1Txt
City	ROSWELL	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30075	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DENNY JONES
TRUSTEE	5.00	Yes (X)	$0	$0	$0
RONNIE CHANCE
CHAIRMAN	5.00	Yes (X)	$0	$0	$0	Yes (X)
JOE ARNALL
SECRETARY	5.00	Yes (X)	$0	$0	$0	Yes (X)
KATHY BARCO-JOSSIM
TRUSTEE	5.00	Yes (X)	$0	$0	$0
MICHAEL G RILEY
TREASURER	5.00	Yes (X)	$0	$0	$0	Yes (X)
EMERSON RUSSELL
TRUSTEE	5.00	Yes (X)	$0	$0	$0
E GAY MAYFIELD
TRUSTEE	5.00	Yes (X)	$0	$0	$0	Yes (X)
AMY STARZYNSKI
TRUSTEE	5.00	Yes (X)	$0	$0	$0
TODD YOUNG
EXECUTIVE DIRECTOR	50.00		$0	$0	$0	Yes (X)
KIM HERMANN
SENIOR COUNSEL	50.00		$188,000	$0	$9,400		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$188,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$9,400	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DECISIONMAKERS INC
250 WILLOW SPRINGS DRIVE	ROSWELL	GA	30075	CONSULTING	$205,000
DIAL STRATEGIC CONSULTING INC
1137 SENOIA ROAD SUITE A	TYRONE	GA	30290	CONSULTING	$102,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,480,096	AllOtherContributionsAmt
Total Contributions	$2,480,096	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$194,492	TotalRevenueColumnAmt
Exclusion	$194,492	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$25,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$25,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,699,588	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,000	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$194,492	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$188,000	TotalAmt
Program Services	$188,000	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$489,295	TotalAmt
Program Services	$426,825	ProgramServicesAmt
Management And General	$58,707	ManagementAndGeneralAmt
Fundraising	$3,763	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$72,148	TotalAmt
Program Services	$64,961	ProgramServicesAmt
Management And General	$6,764	ManagementAndGeneralAmt
Fundraising	$423	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$49,829	TotalAmt
Program Services	$39,863	ProgramServicesAmt
Management And General	$9,468	ManagementAndGeneralAmt
Fundraising	$498	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$387,188	TotalAmt
Program Services	$387,188	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$16,000	TotalAmt
Program Services	$15,200	ProgramServicesAmt
Management And General	$640	ManagementAndGeneralAmt
Fundraising	$160	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$107,215	TotalAmt
Fundraising	$107,215	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$87,720	TotalAmt
Program Services	$83,334	ProgramServicesAmt
Management And General	$3,509	ManagementAndGeneralAmt
Fundraising	$877	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$52,026	TotalAmt
Program Services	$47,345	ProgramServicesAmt
Management And General	$2,340	ManagementAndGeneralAmt
Fundraising	$2,341	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,678	TotalAmt
Program Services	$4,678	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,114	TotalAmt
Program Services	$23,114	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,799	TotalAmt
Program Services	$9,719	ProgramServicesAmt
Management And General	$540	ManagementAndGeneralAmt
Fundraising	$540	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,236	TotalAmt
Program Services	$15,236	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
DIRECT MAIL PROGRAM	$964,937	$964,937
REPAIRS & MAINTENANCE	$22,516	$20,264	$1,126	$1,126
INSTITUTIONAL FEES	$17,411	$15,669	$871	$871

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,508,112	TotalAmt
Program Services	$2,306,333	ProgramServicesAmt
Management And General	$83,965	ManagementAndGeneralAmt
Fundraising	$117,814	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$836,434	BOYAmt
EOY	$758,445	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,542	BOYAmt
EOY	$9,542	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$326,666	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$82,635	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$248,240	BOYAmt
EOY	$244,031	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,274,555	BOYAmt
EOY	$6,110,708	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$662,861	BOYAmt
EOY	$838,823	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$64,578	BOYAmt
EOY	$70,161	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,096,210	BOYAmt
EOY	$8,031,710	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$3,860	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$66,699	BOYAmt
EOY	$66,699	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,682	BOYAmt
EOY	$13,580	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$78,381	BOYAmt
EOY	$84,139	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,017,829	BOYAmt
EOY	$7,897,571	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$50,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,017,829	BOYAmt
EOY	$7,947,571	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,096,210	BOYAmt
EOY	$8,031,710	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$191,476	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$261,734	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,174,965	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,337,554	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,747,182	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,239,255	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,480,096	CurrentTaxYearAmt
Total	$11,979,052	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,174,965	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,337,554	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,747,182	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,239,255	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,480,096	CurrentTaxYearAmt
Total	$11,979,052	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$11,979,052	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$87,692	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$128,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$167,563	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$169,849	CurrentTaxYearMinus1YearAmt
Current Tax Year	$194,492	CurrentTaxYearAmt
Total	$748,262	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$12,727,314	TotalSupportAmt
Public Support CY170	0.94120	PublicSupportCY170Pct
Public Support PY170	0.95500	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$248,551	OtherCostOrOtherBasisAmt
Depreciation	$24,003	DepreciationAmt
Book Value	$224,548	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$78,115	OtherCostOrOtherBasisAmt
Depreciation	$58,632	DepreciationAmt
Book Value	$19,483	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$244,031	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	DSS INVESTMENT	Desc
Book Value	$838,823	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$838,823	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ACCRUED EXPENSES	Desc
Amt	$13,580	Amt

Field	Value	IRS element (for citing)
Total Liability	$13,580	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,437,854	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$261,734	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$261,734	RevenueNotReportedAmt
Revenue Subtotal	$2,699,588	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,699,588	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,508,112	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,508,112	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,508,112	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE FOUNDATION ADOPTED THE RECOGNITION REQUIREMENT OF UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENTS REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITIONS WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND OTHER TAXING AUTHORITIES.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd
Licensed States	AL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KIM HERMANN	PersonNm
Title	SENIOR COUNSEL	TitleTxt
Base Compensation Filing Org	$188,000	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$9,400	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$197,400	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 1	SLF ALSO CONDUCTS NONPARTISAN STUDIES AND RESEARCH AND COLLECTS, COMPILES, AND PUBLISHES FULL AND FAIR PRESENTATIONS OF FACTS, INFORMATION, AND STATISTICS CONCERNING THE EFFECTS OF GOVERNMENT ACTIVITIES UPON THE SOCIAL AND ECONOMIC INSTITUTIONS OF THE PEOPLE OF THE UNITED STATES.
FORM 990, PART III, LINE 4A	SOUTHEASTERN LEGAL FOUNDATION, INC. CASES, BRIEFS AND ISSUES OF INTEREST FY 2022: CARPENTER V. VILSACK, ET AL. (DISTRICT COURT OF WYOMING; 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 IS PENDING. 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; 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. HOLMAN V. VILSACK, ET AL. (WESTERN DISTRICT OF TENNESSEE; CASE 1:21-CV-01085-STA-JAY). SLF REPRESENTS ROBERT HOLMAN 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. 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 IS PENDING. MCLEMORE, ET AL. V. TENNESSEE, ET AL. (MIDDLE DISTRICT OF TENNESSEE; CASE 3:19-CV-00530). SLF REPRESENTS BUSINESS OWNERS CHALLENGING TENNESSEE'S LICENSING REQUIREMENTS FOR ONLINE AUCTIONS AS VIOLATING THE FIRST AMENDMENT AND COMMERCE CLAUSE. THIS MATTER IS PENDING. SOLOMON V. DEPARTMENT OF STATE (DISTRICT COURT FOR THE DISTRICT OF COLUMBIA; CASE 1:19-CV-02019-TNM). SLF REPRESENTS JOHN SOLOMON IN AN ACTION AGAINST THE DEPARTMENT OF STATE FOR FAILURE TO RESPOND TO A FREEDOM OF INFORMATION ACT REQUEST. THIS MATTER CONCLUDED IN FY22. SOLOMON V. DEPARTMENT OF STATE (DISTRICT COURT FOR THE DISTRICT OF COLUMBIA; CASE 21-CV-2290-DLF). SLF REPRESENTS JOHN SOLOMON IN AN ACTION AGAINST THE DEPARTMENT OF STATE FOR FAILURE TO RESPOND TO A FREEDOM OF INFORMATION ACT REQUEST. THIS MATTER CONCLUDED IN FY22. SOUTHEASTERN LEGAL FOUNDATION V. DEPARTMENT OF JUSTICE & FBI (NORTHERN DISTRICT OF GEORGIA; CASE 1:19-CV-03429-MHC AND CASE 1:19-CV-03215-JPB). SLF SUED THE DEPARTMENT OF JUSTICE FOR FAILURE TO RESPOND TO A FREEDOM OF INFORMATION ACT REQUEST. THESE MATTERS WERE CONSOLIDATED AND CONCLUDED IN FY22. SOUTHEASTERN LEGAL FOUNDATION V. MISSOURI SCHOOL BOARDS' ASSOCIATION (MISSOURI STATE COURT; 22BA-CV01336). SLF SUED THE MISSOURI SCHOOL BOARDS' ASSOCIATION FOR FAILURE TO RESPOND TO A SUNSHINE LAW REQUEST. THIS MATTER IS PENDING. SOLOMON V. ST. LOUIS CIRCUIT ATTORNEY (ST. LOUIS CIRCUIT COURT; CASE 2022-CC80 AND MISSOURI COURT OF APPEALS ED109396). SLF REPRESENTS JOHN SOLOMON IN AN ACTION AGAINST THE ST. LOUIS CIRCUIT ATTORNEYS' OFFICE ALLEGING VIOLATIONS OF THE MISSOURI SUNSHINE ACT. THIS MATTER IS PENDING. TERKEL, ET AL. V. CDC, ET AL. (EASTERN DISTRICT OF TEXAS; CASE 6:20-CV-564-JCB & FIFTH CIRCUIT COURT OF APPEALS; CASE 21-40137). SLF REPRESENTS PRIVATE PROPERTY OWNERS CHALLENGING THE U.S. CENTERS FOR DISEASE CONTROL AND PREVENTION'S NATIONWIDE EVICTION MORATORIUM. THIS CONCLUDED IN FY22. WATERS OF THE UNITED STATES CHALLENGE (MULTIPLE CASES). SLF REPRESENTS A VARIETY OF COMPANIES AND PROFESSIONAL ASSOCIATIONS CHALLENGING THE NEW DEFINITION OF "WATERS OF THE UNITED STATES" (WOTUS), PROMULGATED BY THE EPA AND ARMY CORPS OF ENGINEERS, AS A VIOLATION OF BOTH THE ADMINISTRATIVE PROCEDURE ACT AND THE U.S. CONSTITUTION. THE CASES ARE LISTED BELOW: NATIONAL ASSOCIATION OF MANUFACTURERS V. U.S. DEPARTMENT OF DEFENSE (U.S. SUPREME COURT; CASE NO.16-299) SOUTHEASTERN LEGAL FOUNDATION ET AL. V. EPA ET AL. (COURT OF APPEALS FOR THE SIXTH CIRCUIT; CASE 15-3885) SOUTHEASTERN LEGAL FOUNDATION ET AL. V. EPA ET AL. (NORTHERN DISTRICT OF GEORGIA; CASE 1:15-CV-02488) SLF WON A FAVORABLE RULING BEFORE THE U.S. SUPREME COURT AND ACCORDINGLY, THE SIXTH CIRCUIT CASE WAS DISMISSED FOR LACK OF JURISDICTION (IN SLF'S FAVOR). SLF CONTINUES TO LITIGATE IN THE DISTRICT COURT, FILE AMICUS BRIEFS THROUGHOUT THE COUNTRY IN RELATED ACTIONS, AND FILE PUBLIC COMMENTS WITH EPA AND ARMY CORPS REGARDING ADOPTION OF A NEW DEFINITION OF WOTUS. FLEMING V. THE FDRLST MEDIA (NLRB CASE 2-CA-243109 AND THIRD CIRCUIT COURT OF APPEALS CASES 20-3434; 20-3492). SLF REPRESENTS EMPLOYEES AT THE FEDERALIST WHO ARE WITNESSES IN THE NLRB ACTION AGAINST THE FDRLST MEDIA. THE CASE CONCLUDED IN FY22. SPEECH FIRST V. CARTWRIGHT. SLF FILED AN AMICUS BRIEF WITH THE ELEVENTH CIRCUIT COURT OF APPEALS SUPPORTING THE PLAINTIFF. MEMMER V. UNITED STATES. SLF FILED AN AMICUS BRIEF WITH THE FEDERAL CIRCUIT COURT OF APPEALS SUPPORTING THE PLAINTIFF. ALBRIGHT V. UNITED STATE OF AMERICA. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING THE PETITIONERS. SACKETT V. EPA. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING THE PETITIONERS. TSEL V. SLATERY. SLF FILED AN AMICUS BRIEF WITH THE TENNESSEE SUPREME COURT SUPPORTING THE PLAINTIFFS. STUDENTS FOR FAIR ADMISSION V. UNC. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING THE PETITIONERS. SPEECH FIRST V. SANDS. SLF FILED AN AMICUS BRIEF WITH THE FOURTH CIRCUIT COURT OF APPEALS SUPPORTING THE PLAINTIFF. KENNEDY V. BREMERTON SCHOOL DISTRICT. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING THE PETITIONER. 303 CREATIVE, LLC V. ELENIS. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING THE PETITIONER. COALITION FOR TJ V. FAIRFAX COUNTY SCHOOL BOARD. SLF FILED AN AMICUS BRIEF WITH THE FOURTH CIRCUIT COURT OF APPEALS SUPPORTING THE PLAINTIFF. PANASCI V. TENNESSEE BOARD OF LAW EXAMINERS. SLF FILED AN AMICUS BRIEF WITH THE TENNESSEE SUPREME COURT SUPPORTING THE PLAINTIFFS. ENVIRONMENTAL JUSTICE PROJECT. SLF CONTINUED ITS WORK ON A POLICY PROJECT TO ADDRESS CONCERNS WITH ACTIONS TAKEN BY THE FEDERAL GOVERNMENT IN THE NAME OF ENVIRONMENTAL JUSTICE. THIS INCLUDES LEGAL RESEARCH, POLICY PAPERS, PUBLIC COMMENTS, AND POTENTIAL LITIGATION. 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. TITLE IX OF THE CIVIL RIGHTS ACT. SLF SUBMITTED LETTERS TO THE DEPARTMENT OF EDUCATION URGING IT TO NOT CHANGE THE DEFINITION OF "SEX AND WARNING THAT IF IT DOES, IT WILL BE VIOLATING THE CONSTITUTION AND OUR LAWS. 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 TRAINED NEARLY 1,500 STUDENTS, ASSISTED STUDENTS AT 30 UNIVERSITIES AND COLLEGES WITH FREE SPEECH ISSUES, AND DISTRIBUTED OVER 1,500 GUIDEBOOKS TO STUDENTS ACROSS THE COUNTRY. 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. AFFORDABLE HOUSING MANDATE PROJECT. DEVELOPMENT OF POLICY AND LEGAL ADVOCACY REGARDING AFFORDABLE HOUSING MANDATES IMPOSED BY LOCAL GOVERNMENTS AND RELATED REGULATIONS PROMULGATED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT; INCLUDING EXTENSIVE LEGAL RESEARCH AND PUBLIC EDUCATION ON THE SAME. STOP SANCTUARY CITIES PROJECT. SLF LAUNCHED THIS PROJECT TO ADDRESS THE CONSTITUTIONAL CRISIS CAUSED BY SANCTUARY JURISDICTIONS. SLF SUBMITTED OPEN RECORDS REQUESTS TO LOCAL, STATE, AND FEDERAL GOVERNMENT ENTITIES. SLF ALSO PROVIDED LEGAL OPINION TO ADMINISTRATIVE BOARDS ON THE LEGALITY OF POLICIES REGARDING SANCTUARY FOR ILLEGAL ALIENS.
FORM 990, PART VI, SECTION B, LINE 11B	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 DIRECTOR OF FINANCE COMPILES NECESSARY INFORMATION TO COMPLETE THE FORM 990 THAT IS PREPARED BY INDEPENDENT TAX PREPARERS. DRAFTS OF FORM 990 ARE REVIEWED BY THE FOUNDATION'S EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND EXEXCUTIVE COMMITTEE AND CORRECTIONS ARE MADE. 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, PART VI, SECTION B, LINE 12C	SLF'S BOARD MEMBERS, EMPLOYEES AND CONTRACTORS ARE COMMUNICATED WITH REGULARLY AND/OR ASKED TO COMMUNICATE IF AND WHEN ANTICIPATED CONFLICT ARISES.
FORM 990, PART VI, SECTION B, LINE 15A	AN EXECUTIVE COMMITTEE MADE UP OF THE CHAIRMAN, SECRETARY AND TREASURER DELIBERATE, RESEARCH, AND COMPARE SIMILAR POSITION COMPENSATION LEVELS BEFORE APPROVING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19	THE FOUNDATION PROVIDES COPIES OF ITS FORM 990 AND ANNUAL AUDIT ON ITS WEBSITE, ANOTHER'S WEBSITE AND UPON REQUEST.
FORM 990, PART X, LINE 2C	THE REVIEW PROCESS TO APPROVE THE AUDITED FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR.