2022-10-24T11:08:16-05:00 2022-06-30 581304721 LANIGAN & ASSOCIATES P C 314 GORDON AVENUE THOMASVILLE GA 31792 990 2021-07-01 581247027 SOUTHEASTERN LEGAL FOUNDATION INC SOUT 7709772131 560 W CROSSVILLE ROAD 104 ROSWELL GA 300757509 TODD YOUNG EXECUTIVE DIRECTOR 7709772131 2022-10-24 0 TODD YOUNG 999009999 DAVID STRANGE P01305761 2292268320 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z TODD YOUNG 560 W CROSSVILLE ROAD SUITE 104 ROSWELL GA 300757509 2699588 0 X WWW.SLFLIBERTY.ORG X 1976 GA SEE SCHEDULE O FOR DETAILED EXPLANATION: 8 8 5 0 0 0 2239255 2480096 0 0 169849 194492 107700 25000 2516804 2699588 0 0 0 0 457865 799272 113483 107215 117814 1568593 1601625 2139941 2508112 376863 191476 8096210 8031710 78381 84139 8017829 7947571 X THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER. 0 0 2306333 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. 2306333 1 1 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR AZ CA CO CT GA FL IL KS KY LA MD MA MI MN MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN TX VA WA WV WI X X X JOSALYN H SPIVEY 7709772131 560 W CROSSVILLE ROAD SUITE 104 ROSWELL GA 30075 X DENNY JONES TRUSTEE 5.00 X 0 0 0 RONNIE CHANCE CHAIRMAN 5.00 X X 0 0 0 JOE ARNALL SECRETARY 5.00 X X 0 0 0 KATHY BARCO-JOSSIM TRUSTEE 5.00 X 0 0 0 MICHAEL G RILEY TREASURER 5.00 X X 0 0 0 EMERSON RUSSELL TRUSTEE 5.00 X 0 0 0 E GAY MAYFIELD TRUSTEE 5.00 X X 0 0 0 AMY STARZYNSKI TRUSTEE 5.00 X 0 0 0 TODD YOUNG EXECUTIVE DIRECTOR 50.00 X 0 0 0 KIM HERMANN SENIOR COUNSEL 50.00 X 188000 0 9400 188000 0 9400 1 0 1 0 DECISIONMAKERS INC 250 WILLOW SPRINGS DRIVE ROSWELL GA 30075 CONSULTING 205000 DIAL STRATEGIC CONSULTING INC 1137 SENOIA ROAD SUITE A TYRONE GA 30290 CONSULTING 102000 2 2480096 2480096 194492 194492 OTHER INCOME 900099 25000 25000 25000 2699588 25000 0 194492 188000 188000 489295 426825 58707 3763 72148 64961 6764 423 49829 39863 9468 498 387188 387188 16000 15200 640 160 107215 107215 87720 83334 3509 877 52026 47345 2340 2341 4678 4678 23114 23114 10799 9719 540 540 15236 15236 DIRECT MAIL PROGRAM 964937 964937 REPAIRS & MAINTENANCE 22516 20264 1126 1126 INSTITUTIONAL FEES 17411 15669 871 871 2508112 2306333 83965 117814 836434 758445 9542 9542 326666 82635 248240 244031 6274555 6110708 662861 838823 64578 70161 8096210 8031710 3860 66699 66699 11682 13580 78381 84139 X 8017829 7897571 50000 8017829 7947571 8096210 8031710 191476 -261734 0 X X 0 1 X 1 0 X 3174965 2337554 1747182 2239255 2480096 11979052 3174965 2337554 1747182 2239255 2480096 11979052 11979052 87692 128666 167563 169849 194492 748262 12727314 0.94120 0.95500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 248551 24003 224548 78115 58632 19483 244031 DSS INVESTMENT 838823 F 838823 ACCRUED EXPENSES 13580 13580 X 2437854 -261734 -261734 2699588 0 2699588 2508112 0 2508112 0 2508112 PART X, LINE 2: 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. X X X X X 1 AL AK AR AZ CA CO CT FL GA IL KS KY LA ME MD MA MI MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI 0 0 0 0 0 0 0 0 0 KIM HERMANN SENIOR COUNSEL 188000 0 0 0 0 0 0 0 9400 0 197400 0 0 0 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.