2026-02-19T14:16:50-08:00 2025-06-30 870325228 HAYNIE & COMPANY 1785 WEST 2300 SOUTH SALT LAKE CITY UT 84119 990 2025-01-01 840736725 MOUNTAIN STATES LEGAL FOUNDATION MOUN 3032922021 2596 S LEWIS WAY LAKEWOOD CO 80227 CRISTEN WOHLGEMUTH President & CEO 2026-02-19 true Andrea Fournier CPA P01081452 8019724800 2025 2025-03-06 01:10:19Z CRISTEN WOHLGEMUTH 852425 false X WWW.MSLEGAL.ORG X 1977 CO TO PROTECT THE RIGHTS ENSHRINED IN THE CONSTITUTION OF THE USA THROUGH PRO BONO LITIGATION. 12 12 0 3 0 3895094 783152 7683 611697 61590 0 4506791 852425 0 0 2468259 1309522 66256 0 545866 2807523 1263859 5342038 2573381 -835247 -1720956 7019577 5323530 554656 481382 6464921 4842148 WE PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSTEM. false false 1289867 MOUNTAIN STATES LEGAL FOUNDATION [THE 'FOUNDATION OR MSLF'] WAS CREATED TO PROTECT INDIVIDUAL LIBERTY, THE RIGHT TO OWN AND USE PROPERTY, THE PRINCIPLES OF LIMITED AND ETHICAL GOVERNMENT, AND THE BENEFITS OF THE FREE ENTERPRISE SYSYTEM. IT LITIGATES ON BEHALF OF THOSE WHO CANNOT AFFORD PRIVAT COUNSEL. THE FOUNDATION SEEKS VICTORY FOR ITS CLIENTS AT THE HIGHEST LEVEL POSSIBLE, INCLUDING THE SUPREME COURT OF THE UNITED STATES AND ESTABLISMENT OF BINDING LEGAL PRECEDENTS THAT WILL BENEFIT MILLIONS OF AMERICANS 494616 THE FOUNDATION ALSO ENGAGES IN COMMUNICATION AND EDUCATION WITH THE AMERICAN PUBLIC ON THE THREATS TO THEIR LIBERTIES PRESENTED BY UNRESTRICTED GOVERNMENT ACTION 1784483 true true false true false false false false false true true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false true true false 0 false false false false false false false X 12 12 false false true false false true false true true false false false true true true true true true true false AK AL AZ CA CO CT FL HI IL KY LA MA MD MO NH NJ OH SD UT VA WA WV X X AUSTIN SCOTT 3032922021 2596 SOUTH LEWIS WAY LAKEWOOD CO 80227 X Roger M Cymbaluk Director 1.00 0.00 X 0 0 0 Richard Royce Fletcher Esq Chairman 1.00 0.00 X X 0 0 0 John E Rockwell PE Secretary 1.00 0.00 X X 0 0 0 Nick Dranias Director 1.00 0.00 X 0 0 0 Roy G Cohee Director 1.00 0.00 X 0 0 0 John R Gibson Director 1.00 0.00 X 0 0 0 Russ Hendricks Vice Chairman 1.00 0.00 X X 0 0 0 William McGrath Director 1.00 0.00 X 0 0 0 Ken Johnson Director 1.00 0.00 X 0 0 0 Don Shawcroft Director 1.00 0.00 X 0 0 0 Peter I Wold Treasurer 1.00 0.00 X X 0 0 0 Brad Allen Director 1.00 0.00 X 0 0 0 Cristen Wohlgemuth President/CEO 40.00 0.00 X X 0 0 0 William Trachman General Counsel 0.00 0.00 0 0 0 Austin Scott Chief Operating Officer 40.00 0.00 0 0 0 James Kerwin Senior Attorney 40.00 0.00 0 0 0 Ivan London Senior Attorney 40.00 0.00 0 0 0 2 false false false Cooper & Kirk 1523 New Hampshire Ave NW Washington DC 200361203 Case Co-Counsel 315677 1 783152 783152 LEGAL REIMBURSEMENT 405 405 MISC 7278 7278 7683 61590 61590 0 0 0 0 0 0 0 0 852425 7683 61590 X 0 0 0 0 487001 371486 35804 79711 0 610602 465768 44892 99942 0 116637 87844 14437 14356 95282 71761 11794 11727 0 0 0 0 0 0 963485 629577 104446 229462 0 65645 49370 2534 13741 0 0 0 67281 14466 20200 32615 0 0 0 0 39997 30445 3276 6276 28471 21672 2332 4467 Printing and Publications 59713 12204 101 47408 Building expenses 34379 26169 2816 5394 Telephone 4888 3721 400 767 0 2573381 1784483 243032 545866 387909 156379 7489 0 0 89370 115 0 0 0 0 370679 208130 2121057 1093093 1067961 1027964 5096169 3930942 0 0 0 0 7019577 5323530 381842 330033 172814 151349 554656 481382 X 4508995 2919831 1955926 1922317 6464921 4842148 7019577 5323530 -1720956 109340 -11157 X X false true X true false X 2419258 2356608 2400832 3895094 783152 11854944 0 0 2419258 2356608 2400832 3895094 783152 11854944 0 11854944 104696 165598 233490 184233 61590 749607 0 0 12604551 0.94050 0.94390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 2573381 2573381 278669 69667 false 394988 366251 417102 278669 1457010 2185515 87497 91563 104276 69667 353003 529505 1665038 64129 1729167 1516467 148751 1665218 1343926 25 172516 1516467 1493400 25 -149499 1343926 1306773 650 185977 1493400 true false false 154085 154085 1559742 774712 785030 375045 286196 88849 32185 32185 1027964 Charitable Gift Annuities 151349 151349 961765 109340 109340 852425 852425 2562224 2562224 11157 11157 2573381 Part V, Line 4: Intended uses of the endowment fund. MOUNTAIN STATES LEGAL FOUNDATION ENDOWMENT SEEKS TO ENSURE THAT MSLF WILL CONTINUE TO HAVE THE RESOURCES TO LITGATE ON BEHALF OF ITS CURRENT CONSTITUENCY AS WELL AS FUTURE GENERATIONS Form 990, Part VI, Section A, Line 4 Change from calendar year to fiscal year ending June 30. The board requires a change in auditing/tax firm every 5-6 years. Form 990, Part VI, Section B, Line 11b The form is prepared by the public accounting firm that performs the audit of MSLF. The information presented on the form 990 is based on the audited books and records of the foundation. The Foundation's Controller compared the audited financials statements and the final year-end records of the foundation with the information presented on the 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 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 and key employees are in compliance. New contracts and cases are presented to the Board of Directors and if any are, in any manner, involved as an interested party, they are excused from any discussions and are not allowed to express an opinion or vote on matters involved with that contract or case. Form 990, Part VI, Section B, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL SEE DESCRIPTION FOR LINE 15B BELOW. Form 990, Part VI, Section B, Line 15b The Executive Committee annual reviews and approved compensation packages for its key employees. In conducting its review and approval process, the 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 similar organizations, compensation information obtained from other Form 990s, and cost-of-living adjustments for that the information is comparable to the geographic area of the foundation's offices. Form 990, Part VI, Section C, Line 19 MSLF provides audited financial statements on its website as well as to states in which the organization is registered for fundraising purposes. Form 990, Part XII, Line 2c The organization's Finance and Audit Committee supervises and reviews the work of MSLF's Controller in managing the yearly audit process. At least one committee members meets with the auditor before the audit is finalized and distributed to the committee and the board of directors. For year-ending 12/31/2020, MSLF selected a new auditor which was voted on and approved by the full board.