MOUNTAIN STATES LEGAL FOUNDATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- MOUNTAIN STATES LEGAL FOUNDATION (EIN 84-0736725)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-05-14
- IRS object ID
- 201931349349309753
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T17:11:01-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840930288 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROCK AND COMPANY CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11990 GRANT STREET SUITE 480 | AddressLine1Txt |
| City | NORTHGLENN | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840736725 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN STATES LEGAL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 3032922021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2596 SOUTH LEWIS WAY | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80227 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRISTEN WOHLGEMUTH | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT | PersonTitleTxt |
| Phone | 3032922021 | PhoneNum |
| Signature | 2019-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SID FAHSHOLTZ CPA | PreparerPersonNm |
| PTIN | P00779361 | PTIN |
| Phone | 3034500400 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 104.153.159.90 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-13 | IPDt |
| IP Tm | 17:54:54 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 1B51F56F33F549267E398DF39BBF840C14E5BBB0 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 1B51F56F33F549267E398DF39BBF840C14E5BBB0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-01-14 16:20:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CRISTEN WOHLGEMUTH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2596 SOUTH LEWIS WAY | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80227 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,823,293 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MSLEGAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | PUBLIC INTEREST LAW FIRM | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 33 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,502,422 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,712,673 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,130 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,160 | PYInvestmentIncomeAmt |
| CY Investment Income | $106,490 | CYInvestmentIncomeAmt |
| PY Other Revenue | $66,188 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,576,770 | PYTotalRevenueAmt |
| CY Total Revenue | $2,823,293 | 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 | $1,536,059 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,523,990 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $23,264 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $308,154 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $824,053 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $937,958 | PYOtherExpensesAmt |
| CY Other Expenses | $849,756 | CYOtherExpensesAmt |
| PY Total Expenses | $2,497,281 | PYTotalExpensesAmt |
| CY Total Expenses | $2,681,900 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $79,489 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $141,393 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,280,827 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,905,019 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $621,148 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $398,597 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,659,679 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,506,422 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONPROFIT PUBLIC INTEREST LAW FIRM, REPRESENTING THE GENERAL PUBLIC ON ISSUES OF BROAD PUBLIC INTEREST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,331,155 | ExpenseAmt |
| Revenue | $4,130 | RevenueAmt |
| Desc | LEGAL ACTIVITIES-PUBLIC INTEREST LAW FIRM. SEE ATTACHED CASE UPDATE. | Desc |
| Total Program Service Expenses | $1,331,155 | 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 | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 19 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| 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 | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 33 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | 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 | MS | 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 | 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 | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | 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 | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | 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 | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARL OBERG CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3032922021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2596 SOUTH LEWIS WAY | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80227 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| WILLIAM PERRY PENDLEY | |||||||
| FORMER PRESIDENT | 40.00 | Yes (X) | $259,059 | $0 | $25,800 | ||
| CRISTEN WOHLGEMUTH | |||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | $197,220 | $0 | $21,171 | Yes (X) | ||
| STEVEN LECHNER | |||||||
| FORMER VP AND CHIEF LEGAL OFFICER | 40.00 | Yes (X) | $254,066 | $0 | $4,863 | ||
| ZHONETTE BROWN | |||||||
| GENERAL COUNSEL | 40.00 | $29,167 | $0 | $0 | Yes (X) | ||
| ROY G COHEE | |||||||
| CHAIRMAN | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROGER M CYMBALUK | |||||||
| VICE CHAIRMAN | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| EDWARD R SCOTT JR | |||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ERNEST ANGELO JR | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN J BLOMSTROM ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| STEPHEN M BROPHY | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID F CRABTREE ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WILLIAM C EILAND | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RICHARD ROYCE FLETCHER ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN R GIBSON | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SAMUEL D HAAS ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DEE HEUGLY ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DALLAS P HORTON DVM | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BRENT HUSSON | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RONALD M KRUMP | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KNUTE H LEE JR | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID L MCCLURE | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID ALLEN NEW | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| NICK NOBLE | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SEN STEVE PIERCE | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JANICE L REHBERG | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN E ROCKWELL PE | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LUKE RUSSELL | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVE SCHALK | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN B SHADEGG ESQ | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DON SHAWCROFT | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| L JERALD SHEFFELS | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DON L SPARKS | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEFFREY F STARLING | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SCOTT STATHAM | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK TRUPP | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| PETER I WOLD | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $739,512 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $51,834 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,712,673 | AllOtherContributionsAmt |
| Total Contributions | $2,712,673 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEGAL FEE AWARDS | Desc |
| Business | 541110 | BusinessCd |
| Total Revenue Column | $4,130 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,130 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,130 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $106,490 | TotalRevenueColumnAmt |
| Exclusion | $106,490 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,823,293 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,130 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $106,490 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $821,619 | TotalAmt |
| Program Services | $519,183 | ProgramServicesAmt |
| Management And General | $164,199 | ManagementAndGeneralAmt |
| Fundraising | $138,237 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,230 | TotalAmt |
| Program Services | $272,495 | ProgramServicesAmt |
| Management And General | $86,181 | ManagementAndGeneralAmt |
| Fundraising | $72,554 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,620 | TotalAmt |
| Program Services | $28,642 | ProgramServicesAmt |
| Management And General | $10,479 | ManagementAndGeneralAmt |
| Fundraising | $7,499 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,765 | TotalAmt |
| Program Services | $78,496 | ProgramServicesAmt |
| Management And General | $28,717 | ManagementAndGeneralAmt |
| Fundraising | $20,552 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,756 | TotalAmt |
| Program Services | $59,445 | ProgramServicesAmt |
| Management And General | $21,747 | ManagementAndGeneralAmt |
| Fundraising | $15,564 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,116 | TotalAmt |
| Program Services | $32,191 | ProgramServicesAmt |
| Management And General | $17,992 | ManagementAndGeneralAmt |
| Fundraising | $59,933 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,462 | TotalAmt |
| Program Services | $16,214 | ProgramServicesAmt |
| Management And General | $9,062 | ManagementAndGeneralAmt |
| Fundraising | $30,186 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,154 | TotalAmt |
| Fundraising | $308,154 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,862 | TotalAmt |
| Program Services | $13,992 | ProgramServicesAmt |
| Management And General | $7,820 | ManagementAndGeneralAmt |
| Fundraising | $26,050 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,754 | TotalAmt |
| Program Services | $93,303 | ProgramServicesAmt |
| Management And General | $100,592 | ManagementAndGeneralAmt |
| Fundraising | $99,859 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,961 | TotalAmt |
| Program Services | $33,467 | ProgramServicesAmt |
| Management And General | $10,583 | ManagementAndGeneralAmt |
| Fundraising | $8,911 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,847 | TotalAmt |
| Program Services | $62,789 | ProgramServicesAmt |
| Management And General | $30,898 | ManagementAndGeneralAmt |
| Fundraising | $4,160 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749 | TotalAmt |
| Program Services | $238 | ProgramServicesAmt |
| Management And General | $256 | ManagementAndGeneralAmt |
| Fundraising | $255 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,701 | TotalAmt |
| Program Services | $25,088 | ProgramServicesAmt |
| Management And General | $7,933 | ManagementAndGeneralAmt |
| Fundraising | $6,680 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,901 | TotalAmt |
| Program Services | $34,693 | ProgramServicesAmt |
| Management And General | $10,970 | ManagementAndGeneralAmt |
| Fundraising | $9,238 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRINTING | Desc |
| Total | $96,403 | TotalAmt |
| Program Services | $60,919 | ProgramServicesAmt |
| Management And General | $19,263 | ManagementAndGeneralAmt |
| Fundraising | $16,221 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,681,900 | TotalAmt |
| Program Services | $1,331,155 | ProgramServicesAmt |
| Management And General | $526,692 | ManagementAndGeneralAmt |
| Fundraising | $824,053 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,783 | BOYAmt |
| EOY | $996,305 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $826,772 | BOYAmt |
| EOY | $799,440 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $596,999 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,769 | BOYAmt |
| EOY | $45,745 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,866,514 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $823,108 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,083,107 | BOYAmt |
| EOY | $1,043,406 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,352,397 | BOYAmt |
| EOY | $8,020,123 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,280,827 | BOYAmt |
| EOY | $10,905,019 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,595 | BOYAmt |
| EOY | $95,212 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,553 | BOYAmt |
| EOY | $303,385 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,148 | BOYAmt |
| EOY | $398,597 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,534,605 | BOYAmt |
| EOY | $9,477,888 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,943 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $957,131 | BOYAmt |
| EOY | $1,028,534 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,659,679 | BOYAmt |
| EOY | $10,506,422 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,280,827 | BOYAmt |
| EOY | $10,905,019 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $141,393 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$294,650 | 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 | $3,309,761 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,214,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,117,080 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,502,422 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,712,673 | CurrentTaxYearAmt |
| Total | $13,856,459 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,309,761 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,214,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,117,080 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,502,422 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,712,673 | CurrentTaxYearAmt |
| Total | $13,856,459 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $855,790 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,000,669 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,270 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,619 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $106,490 | CurrentTaxYearAmt |
| Total | $134,526 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $292,346 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $66,188 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,130 | CurrentTaxYearAmt |
| Total | $362,664 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,353,649 | TotalSupportAmt |
| Public Support CY170 | 0.90570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88230 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,125,074 | BeginningYearBalanceAmt |
| Contributions | $4,830 | ContributionsAmt |
| Investment Earnings Or Losses | -$25,621 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $75,749 | AdministrativeExpensesAmt |
| End Year Balance | $1,028,534 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,017,717 | BeginningYearBalanceAmt |
| Contributions | $15,157 | ContributionsAmt |
| Investment Earnings Or Losses | $102,731 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $10,531 | AdministrativeExpensesAmt |
| End Year Balance | $1,125,074 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,003,634 | BeginningYearBalanceAmt |
| Contributions | $20,221 | ContributionsAmt |
| Investment Earnings Or Losses | $3,796 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $9,934 | AdministrativeExpensesAmt |
| End Year Balance | $1,017,717 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,059,790 | BeginningYearBalanceAmt |
| Contributions | $23,680 | ContributionsAmt |
| Investment Earnings Or Losses | -$69,451 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $10,385 | AdministrativeExpensesAmt |
| End Year Balance | $1,003,634 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,048,691 | BeginningYearBalanceAmt |
| Contributions | $14,117 | ContributionsAmt |
| Investment Earnings Or Losses | $7,505 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $10,523 | AdministrativeExpensesAmt |
| End Year Balance | $1,059,790 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.94000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.06000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $154,705 | OtherCostOrOtherBasisAmt |
| Book Value | $154,705 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,431,591 | OtherCostOrOtherBasisAmt |
| Depreciation | $569,685 | DepreciationAmt |
| Book Value | $861,906 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $135,004 | OtherCostOrOtherBasisAmt |
| Depreciation | $120,392 | DepreciationAmt |
| Book Value | $14,612 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $145,214 | OtherCostOrOtherBasisAmt |
| Depreciation | $133,031 | DepreciationAmt |
| Book Value | $12,183 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,043,406 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSETS HELD BY DENVER FOUNDATION | Desc |
| Book Value | $8,020,123 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $8,020,123 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PENSION FUND PAYABLE | $45,247 |
| CHARITABLE GIFT | $158,138 |
| PAYABLE TO DONOR | $100,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $303,385 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,528,645 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$294,648 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$294,648 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,823,293 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,823,293 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,681,900 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,681,900 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,681,900 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | MOUNTAIN STATES LEGAL FOUNDATION (MSLF) ENDOWMENT SEEKS TO ENSURE THAT MSLF WILL CONTINUE TO HAVE THE RESOURCES TO LITIGATE ON BEHALF OF ITS CURRENT CONSTITUENCY AS WELL AS FUTURE GENERATIONS. |
| PART X, LINE 2: | THE FOUNDATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE FOUNDATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE ADOPTED POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE FOUNDATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL INCOME TAX YEARS OPEN FOR EXAMINATION ARE SUBJECT TO TAXATION AT CORPORATE TAX RATES. AT DECEMBER, 31, 2018, THE YEARS ENDED DECEMBER 31, 2017, 2016, AND 2015 ARE AVAILABLE FOR EXAMINATION. ADDITIONALLY, PENALTIES AND INTEREST MAY BE ASSESSED ON INCOME TAXES THAT ARE DELINQUENT. THE ASSESSMENT OF UNCERTAIN INCOME TAXES IS SUBJECT TO ESTIMATE, AND IT IS REASONABLY POSSIBLE THAT THE ESTIMATE MAY CHANGE IN THE NEAR TERM AND THE CHANGE MAY BE MATERIAL. |
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 |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EBERLE AND ASSOCIATES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1420 SPRING HILL ROAD STE 490 | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING CONSULTANTS | ActivityTxt |
| Fundraiser Control Of Funds | Yes (1) | FundraiserControlOfFundsInd |
| Gross Receipts | $361,598 | GrossReceiptsAmt |
| Retained By Contractor | $272,466 | RetainedByContractorAmt |
| Net To Organization | $89,132 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $361,598 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $272,466 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $89,132 | TotalNetToOrganizationAmt |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | 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 (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM PERRY PENDLEY | ||||||||||||||
| FORMER PRESIDENT | $259,059 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $25,800 | $0 | $284,859 | $0 | $0 | $0 |
| CRISTEN WOHLGEMUTH | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $197,220 | $0 | $0 | $0 | $0 | $0 | $13,826 | $0 | $7,345 | $0 | $218,391 | $0 | $0 | $0 |
| STEVEN LECHNER | ||||||||||||||
| FORMER VP AND CHIEF LEGAL OFFICER | $254,066 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,863 | $0 | $258,929 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | STEVE LECHNER, CONFIDENTIAL AMOUNT, INCLUDED IN TOTAL SALARY REPORTED ON SCHEDULE J | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MOUNTAIN STATES LEGAL FOUNDATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS SELECTS ITS OWN MEMBERS, EXECUTIVE MEMBERS, AND OFFICERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS APPROVES ALL CASE SELECTION, BUDGETS, AND OFFICERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE FOUNDATION'S CONTROLLER. THE FORM IS PREPARED BY THE PUBLIC ACCOUNTING FIRM THAT PERFORMS THE AUDIT OF MOUNTAIN STATES LEGAL FOUNDATION. THE INFORMATION PRESENTED ON FORM 990 IS BASED ON THE AUDITED BOOKS AND RECORDS OF THE FOUNDATION. THE FOUNDATION'S CONTROLLER COMPARED THE AUDITED FINANCIAL STATEMENTS AND THE FINAL YEAR-END RECORDS OF THE FOUNDATION WITH THE INFORMATION PRESENTED ON FORM 990. THE STAFF EMAILS THE GOVERNING BODY A PDF COPY OF THE 990. THE FORM 990 IS FINALIZED AND FILED AS PREPARED. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE MSLF CONFLICT OF INTEREST POLICY STATEMENT. THERE IS REGULAR MONITORING OF THIS POLICY TO ASSURE THE FOUNDATION THAT THE POLICY IS ENFORCED AND ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE IN COMPLIANCE. APPROVAL OF NEW CONTRACTS AND CASES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. IF ANY OF THE OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES ARE, IN ANY MANNER, INVOLVED AS AN INTERESTED PARTY IN THE PROPOSED CONTRACTS OR CASES, THEY ARE EXCUSED FROM ANY DISCUSSIONS AND ARE NOT ALLOWED TO EXPRESS AN OPINION OR VOTE ON THE ACCEPTANCE OR REJECTION OF THE CONTRACT OR CASE UNDER CONSIDERATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES COMPENSATION PACKAGES FOR ITS KEY EMPLOYEE OFFICERS. IN CONDUCTING ITS REVIEW AND APPROVAL PROCESS, THE EXECUTIVE COMMITTEE USES SALARY AND BENEFIT COMPENSATION STUDIES CONDUCTED BY INDEPENDENT SOURCES, POSTED JOB OFFERS FOR SIMILAR POSITIONS AT FOR PROFIT AND NON-PROFIT ORGANIZATIONS AND GOVERNMENTAL AGENCIES, INFORMAL, BUT DOCUMENTED, SURVEYS ABOUT SIMILAR POSITIONS AT FOR PROFIT AND NON-PROFIT ORGANIZATIONS AND GOVERNMENTAL AGENCIES, COMPENSATION INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS FOR NON-PROFIT ORGANIZATIONS, AND/OR COST-OF-LIVING ADJUSTMENTS SO THAT THE INFORMATION IS COMPARABLE TO THE GEOGRAPHICAL AREA OF THE FOUNDATION'S OFFICES, I.E., THE DENVER METROPOLITAN AREA, IN ORDER TO COMPLY WITH ITS INTERNAL COMPENSATION POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | MOUNTAIN STATES LEGAL FOUNDATION PROVIDES AUDITED FINANCIAL STATEMENTS TO REQUESTING PARTIES AS WELL AS STATES IN WHICH THE ORGANIZATION IS REGISTERED FOR FUNDRAISING PURPOSES. |
| 990 PART XI LINE 2C | THIS PROCESS IS THE SAME AS THE PRIOR YEAR. |