2023-07-26T13:58:03-05:00 2022-12-31 362170602 WARADY & DAVIS LLP 1717 DEERFIELD RD SUITE 300S DEERFIELD IL 60015 990 2022-01-01 454204425 LIBERTY JUSTICE CENTER LIBE 3126372280 440 NORTH WELLS ST 200 CHICAGO IL 60654 JACOB HUEBERT PRESIDENT 3126372280 2023-07-26 1 JACOB HUEBERT 999009999 0 CHRISTOPHER STRAUB P01278490 8472679600 2023-07-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JACOB HUEBERT 440 NORTH WELLS ST 200 CHICAGO IL 60654 2454417 0 X LIBERTYJUSTICECENTER.ORG X 2011 IL TO USE STRATEGIC LITIGATION TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY 5 4 21 4 0 0 6255929 2330667 33849 0 0 616 0 0 6289778 2331283 0 0 0 0 2060262 2355846 0 0 270395 1249905 998076 3310167 3353922 2979611 -1022639 4208569 3153483 170830 137685 4037739 3015798 TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. IN ADDITION, THE CENTER WILL TRAIN LAW STUDENTS, LAWYERS AND POLICY ACTIVISTS IN THE PURSUIT OF PUBLIC INTEREST LITIGATION. 0 0 2478774 ADVANCEMENT OF ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. 2478774 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X SARA ALBRECHT 3126372280 440 NORTH WELLS ST 200 CHICAGO IL 60654 JACOB HUEBERT PRESIDENT 40.00 X X 232711 0 9830 PATRICK HUGHES PRESIDENT THRU 02/2022 40.00 X X 78487 0 2926 SARA ALBRECHT TREASURER, CHAIR 30.00 X X 0 0 0 BRIAN TIMPONE SECRETARY 1.00 X X 0 0 0 MARK SANTACROSE DIRECTOR 1.00 X 0 0 0 COREY DEANGELIS DIRECTOR 1.00 X 0 0 0 DIANA RICKERT VICE PRESIDENT THRU 11/2022 40.00 X 220466 0 28485 BRIAN KELSEY MANAGING ATTORNEY THRU 10/2022 40.00 X 200113 0 7000 DANIEL SUHR MANAGING ATTORNEY 40.00 X 187291 0 23090 BUCK DOUGHERTY III SENIOR ATTORNEY 40.00 X 166388 0 14430 JEFFREY SCHWAB SENIOR ATTORNEY 40.00 X 141493 0 21395 JARED CARL SENIOR ADVISOR TO THE PRESIDENT 40.00 X 137304 0 0 1364253 0 107156 7 0 1 0 0 2330667 248905 2330667 123750 123134 616 616 616 2331283 0 0 616 X 580438 431810 58045 90583 1485755 1179694 184981 121080 46263 39779 4784 1700 101149 74242 14978 11929 142241 110971 16781 14489 113760 113760 89916 89916 384601 357613 19249 7739 143346 141476 905 965 8625 1008 7617 26120 3679 22441 24946 24946 35034 25734 2192 7108 36455 31886 1193 3376 37330 37330 DUES AND SUBSCRIPTIONS 53718 36974 5635 11109 WEBSITE 31863 31863 0 0 COURT FEES AND CASES 12362 12045 0 317 3353922 2478774 604753 270395 3638066 2756935 300000 202722 250000 6024 20103 17211 126468 400 44123 4208569 3153483 170830 96659 0 41026 170830 137685 X 3443502 2712382 594237 303416 4037739 3015798 4208569 3153483 -1022639 698 0 X X 0 1 X 1 0 X 2244931 2244578 2303583 6255929 2330667 15379688 2244931 2244578 2303583 6255929 2330667 15379688 3518432 11861256 353 11198 2710 616 14877 19 19 15394584 33849 0.77050 0.78090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE LIABILITY - CURRENT 26979 LEASE LIABILITY - NONCURRENT 14047 41026 X 2331981 698 698 2331283 0 2331283 3353922 0 3353922 0 3353922 PART X, LINE 2: THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND ILLINOIS EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X X 0 0 0 1 0 0 0 0 0 JACOB HUEBERT PRESIDENT 207711 0 25000 0 0 0 8500 0 1330 0 242541 0 0 0 DIANA RICKERT VICE PRESIDENT THRU 11/2022 143434 0 20000 0 57032 0 8000 0 20485 0 248951 0 0 0 BRIAN KELSEY MANAGING ATTORNEY THRU 10/2022 155613 0 44500 0 0 0 7000 0 0 0 207113 0 0 0 DANIEL SUHR MANAGING ATTORNEY 170520 0 16771 0 0 0 7000 0 16090 0 210381 0 0 0 BUCK DOUGHERTY III SENIOR ATTORNEY 154888 0 11500 0 0 0 6327 0 8103 0 180818 0 0 0 JEFFREY SCHWAB SENIOR ATTORNEY 130243 0 11250 0 0 0 5400 0 15995 0 162888 0 0 0 PART I, LINE 5 BRIAN KELSEY, MANAGING ATTORNEY THROUGH 10/27/2022, AND A HIGHEST COMPENSATED EMPLOYEE, WERE ELIGIBLE FOR AN INCENTIVE BONUS OF 15 CENTS FOR EACH NEW DOLLAR RAISED FOR THE LIBERTY JUSTICE CENTER FROM A NEW CONTRIBUTOR TO THE ORGANIZATION AND/OR OUR NETWORK OF ORGANIZATIONS. THIS BONUS ARRANGEMENT WAS TERMINATED DURING 2022. X 1 248905 STOCK VALUE 0 0 1 PART I, LINE 32B: THE CENTER HAS A SECURITIES ACCOUNT WITH A THIRD PARTY SECURITIES BROKER. THE BROKER PROCESSES STOCK SALE TRANSACTIONS ON THE CENTER'S BEHALF. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO SUBMISSION TO THE IRS, THE FORM 990 IS GIVEN TO ALL INDEPENDENT DIRECTORS OF THE BOARD AND THEY REVIEW IT WITH THE AUDITOR. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS THE CONFLICT-OF-INTEREST POLICY ONCE A YEAR WITH THE BOARD OF DIRECTORS AND EMPLOYEES AND INQUIRES OF ANY MATERIAL CHANGES. THE BOARD ALSO COMPLETES PERIODIC REVIEWS TO IDENTIFY ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: THE COMPENSATION COMMITTEE SHALL ANNUALLY EVALUATE THE PRESIDENT AND OTHER HIGHLY COMPENSATED INDIVIDUALS ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE COMMITTEE ALSO EXAMINES COMPENSATION AND BENEFITS DATA IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS IN THE INDUSTRY COUNTRYWIDE. THE DATA USED FOR COMPARABILITY INCLUDE COMPENSATION STUDIES BY INDEPENDENT SOURCES, WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS, AND REVIEW OF IRS FORM 990 FOR SIMILAR ORGANIZATIONS. THE COMPENSATION COMMITTEE THEN SENDS ITS RECOMMENDATIONS TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES, AND AUDITED FINANCIAL STATEMENTS WILL BE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 237. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 7,739. TOTAL EXPENSES 7,976. OTHER: PROGRAM SERVICE EXPENSES 3,199. MANAGEMENT AND GENERAL EXPENSES 19,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,448. LEGAL CASEWORK: PROGRAM SERVICE EXPENSES 354,177. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 354,177. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.