2023-08-14T07:45:18-05:00 2023-03-31 440160260 FORVIS LLP 440 MONTICELLO AVE SUITE 1400 NORFOLK VA 23510 990 2022-04-01 541586817 AMERICAN CENTER FOR LAW AND JUSTICE INC D/B/A ACLJ - NATIONAL AMER 7578029191 PO BOX 64429 VIRGINIA BEACH VA 23467 GARY SEKULOW CFO 7578029191 2023-08-11 1 GARY SEKULOW 999009999 1 AMY BIBBY P00445891 7576245100 2023-08-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR JAY SEKULOW ESQ PO BOX 64429 VIRGINIA BEACH VA 23464 27263362 0 X WWW.ACLJ.ORG X 1990 VA THE CENTER IS COMMITTED TO ENSURING THE ONGOING VIABILITY OF FREEDOM AND LIBERTY IN THE U.S. AND AROUND THE WORLD. BY FOCUSING ON U.S. CONSTITUTIONAL, EUROPEAN UNION AND HUMAN RIGHTS LAW, THE CENTER AND ITS AFFILIATED ORGANIZATIONS ARE DEDICATED TO THE CONCEPT THAT FREEDOM AND LIBERTY ARE UNIVERSAL, GOD-GIVEN AND INALIENABLE RIGHTS THAT MUST BE PROTECTED. 6 4 112 5 0 0 24339064 26529144 70257 445400 68201 45335 15342 12029 24492864 27031908 1980791 1981574 0 0 13773047 14449553 0 0 530249 8721698 10455642 24475536 26886769 17328 145139 2694227 2888585 639458 761774 2054769 2126811 X ACLJ IS COMMITTED TO ENSURING THE ONGOING VIABILITY OF FREEDOM AND LIBERTY IN THE UNITED STATES AND AROUND THE WORLD. BY FOCUSING ON U.S. CONSTITUTIONAL LAW, EUROPEAN UNION LAW AND HUMAN RIGHTS LAW, THE ACLJ IS DEDICATED TO THE CONCEPT THAT FREEDOM AND LIBERTY ARE UNIVERSAL, GOD-GIVEN AND INALIENABLE RIGHTS THAT MUST BE PROTECTED. THE ACLJ AND ITS WORLDWIDE AFFILIATES ENGAGE IN LITIGATION, PROVIDE LEGAL SERVICES, RENDER ADVICE TO INDIVIDUALS AND GOVERNMENTAL AGENCIES, AS WELL AS COUNSEL CLIENTS ON GLOBAL FREEDOM AND LIBERTY ISSUES. THE ACLJ AND ITS AFFILIATED ORGANIZATIONS ALSO SUPPORT TRAINING LAW STUDENTS FROM AROUND THE WORLD IN ORDER TO PROTECT RELIGIOUS LIBERTY AND SAFEGUARD HUMAN RIGHTS AND DIGNITY. AS A NON-PROFIT ORGANIZATION, THE ACLJ DOES NOT CHARGE FOR ITS SERVICES AND IS DEPENDENT UPON GOD AND THE RESOURCES HE PROVIDES THROUGH THE TIME, TALENT, AND GIFTS OF PEOPLE WHO SHARE OUR CONCERNS AND DESIRE TO PROTECT OUR RELIGIOUS AND CONSTITUTIONAL FREEDOMS. 0 0 23927487 1981574 445400 THE ORGANIZATION HAS PARTICIPATED IN NUMEROUS SUPREME COURT, CIRCUIT COURT, COURT OF APPEALS AND STATE SUPERIOR AND SUPREME COURT CASES REGARDING FREEDOM OF RELIGION, FREEDOM OF SPEECH, AND OTHER US CONSTITUTIONAL ISSUES. RESEARCH STAFF AT THE CENTER PROVIDES UP TO DATE INFORMATION REGARDING VARIOUS CASES RELATED TO THE PROTECTION OF RELIGIOUS FREEDOM AND HUMAN RIGHTS. A COMPLETE LIST OF CASES IS AVAILABLE UPON REQUEST. 23927487 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 22 0 1 112 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CT DC FL GA HI IL KS KY MD MA MI MN MS NC NJ NH NM NY OK OR PA RI SC TN TX UT VA WV WI X X THE ORGANIZATION 7578029191 PO BOX 64429 VIRGINIA BEACH VA 23467 DR PAT ROBERTSON BOARD PRESIDENT 1.00 X X 0 0 0 THOMAS P MONAGHAN ESQ SR. COUNSEL/SECRETARY/TREASURER 40.00 X X 519099 0 35740 DR JAY SEKULOW ESQ CHIEF COUNSEL/BOARD MEMBER 1.00 X X 0 0 0 HAROLD RAY ESQ DIRECTOR 1.00 X 0 0 0 DENNIS BREWER DIRECTOR 1.00 X 0 0 0 BILL HAYNES DIRECTOR 1.00 X 0 0 0 JAMES MURPHY ESQ VP OF ADMIN 30.00 X 99074 0 27640 FRANK MANION ESQ SENIOR ATTORNEY/OFFICER 40.00 X 474362 0 44745 GARY SEKULOW CPA CGMA CFO/VP OF FINANCE 30.00 X 361339 0 35740 ED WHITE ESQ SENIOR ATTORNEY 40.00 X 367803 0 44745 ROBERT ASH ESQ SENIOR ATTORNEY 40.00 X 278130 0 10451 MATTHEW CLARK ESQ SENIOR ATTORNEY 40.00 X 447262 0 44745 HARRY G HUTCHISON ESQ SENIOR ATTORNEY 40.00 X 345690 0 35784 BEN SISNEY SENIOR ATTORNEY 40.00 X 377689 0 42950 MILES TERRY FORMER ATTORNEY 40.00 X 341313 0 34955 3611761 0 357495 9 1 1 0 CONSTITUTIONAL LITIGATION AND ADVOCACY G 119 2ND STREET NE WASHINGTON DC 20002 LEGAL 8358240 ANDREW EKONOMOU ESQ 3286 NORTHSIDE NW PKWY ATLANTA GA 30327 LEGAL 304999 KANSAS CNQ LLC 700 STRAWFIELD LAND GREAT FALLS VA 22066 LEGAL & MEDIA 300000 MARK GOLDFEDER ESQ 1323 BREEZY LANE NE ATLANTA GA 30329 LEGAL 228000 BROWN RUDNICK LLC PO BOX 23079 NEW YORK NY 100873079 LEGAL 216344 5 64823 26464321 26529144 CASE RECOVERY INCOME 541100 445400 445400 445400 37424 37424 237865 1500 231454 0 6411 1500 7911 7911 LIST RENTAL INCOME 513140 6277 6277 OTHER INCOME 900099 5752 5752 12029 27031908 445400 0 57364 1015825 1015825 965749 965749 2401153 1867761 430654 102738 9673142 8265327 1082846 324969 269291 235328 33963 1479540 1143218 315678 20644 626427 506059 102890 17478 9021516 8761552 254922 5042 49878 49878 127682 127682 62662 42790 3105 16767 122471 73547 44101 4823 79631 67440 9660 2531 407968 377213 29866 889 30132 30132 16652 8713 7447 492 164176 141540 21722 914 DATA MANAGEMENT 88041 88041 TELEPHONE AND UTILITIES 78672 45120 27611 5941 CONSULTING SERVICES 60000 60000 BOOKS, DUES AND SEMINAR 57985 54425 3560 88176 50025 11130 27021 26886769 23927487 2429033 530249 759937 916263 198470 150286 35850 113918 539126 477463 65623 61663 1634347 1552420 0 94035 2694227 2888585 532210 582710 107248 179064 639458 761774 X 2054769 2126811 2054769 2126811 2694227 2888585 X 145139 -74092 6007 -5012 X X 0 1 X 1 0 X 22721679 23139467 22591087 24339064 26529144 119320441 22721679 23139467 22591087 24339064 26529144 119320441 119320441 37672 36730 32927 35746 37424 180499 22590 19938 9171 15342 12029 79070 119580010 912955 0.99780 0.99660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RENTAL INCOME - 2018 AMOUNT: $ 11,320. 2019 AMOUNT: $ 5,869. 2020 AMOUNT: $ 6,155. 2021 AMOUNT: $ 11,182. 2022 AMOUNT: $ 6,277. OTHER - 2018 AMOUNT: $ 11,270. 2019 AMOUNT: $ 14,069. 2020 AMOUNT: $ 3,016. 2021 AMOUNT: $ 4,160. 2022 AMOUNT: $ 5,752. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 127682 0 0 127682 0 PART II-B, LINE 1: THE ORGANIZATION HAS SEVERAL EMPLOYEES WHO ON OCCASION MEET WITH U.S. CONGRESS LOBBYIST(S) TO PROMOTE ISSUES SUPPORTED BY THE MISSION STATEMENT. 75724 73154 2570 463402 404309 59093 61663 SPLIT-INTEREST LIABILITY 84065 OPERATING LEASE LIABILITIES 94999 179064 X 27205159 -74092 270706 -23363 173251 27031908 0 27031908 27139124 270706 -18351 252355 26886769 0 26886769 PART X, LINE 2: EFFECTIVE JANUARY 1, 1990, THE CENTER ELECTED TO BE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE STATUTES OF THE COMMONWEALTH OF VIRGINIA, AS INDICATED IN THE CENTER'S TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -18,351. CHANGE IN SPLIT INTEREST AGREEMENT -5,012. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -18,351. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 LITIGATION AND LEGAL SERVICES RELATED TO RELIGIOUS FREEDOMS AND HUMAN RIGHTS THE ECLJ ENGAGES IN LITIGATION, PROVIDES LEGAL SERVICES, RENDERS ADVICE AND COUNSEL TO CLIENTS, AND SUPPORTS ATTORNEYS AND ORGANIZATIONS THAT ARE INVOLVED IN DEFENDING RELIGIOUS FREEDOMS AND HUMAN RIGHTS. ECLJ IS A NON-GOVERNMENT ORGANIZATION (NGO) WITH THE UNITED NATIONS. ECLJ IS AUDITED BY AN INDEPENDENT OUTSIDE ACCOUNTING FIRM ANNUALLY. 965749 0 0 0 0 0 0 965749 0 965749 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO FULFILL THE MISSION THROUGH LITIGATION AND LEGAL SERVICE RELATED TO RELIGIOUS FREEDOMS AND HUMAN RIGHTS 965749 WIRE TRANSFER 0 N/A FMV 1 0 0 0 0 0 0 0 PART I, LINE 2: GRANTS ARE EXPENSED PER APPROVED BUDGET FOR THE YEAR. ADDITIONAL EXPENSES BEYOND THE BUDGET ARE REQUESTED AND PAID UPON APPROVAL. FINANCIALS, AUDITED AND UNAUDITED, ARE RECEIVED FROM THE OFFICES FOR REVIEW. PART III ACCOUNTING METHOD: 1 ACLJ - DC 7010 LITTLE RIVER TURNPIKE STE 440 ANNANDALE VA 22003 522042771 501(C)(3) 853796 0 N/A N/A TO SUPPORT AFFILIATED LEGAL ACTIVITIES. ACLJ - MIDWEST PO BOX 60 NEW HOPE KY 40052 611190087 501(C)(3) 162029 0 N/A N/A TO SUPPORT AFFILIATED LEGAL ACTIVITIES. 2 0 PART I, LINE 2: ACLJ NATIONAL UTILIZES BUDGETS AND ANNUAL FINANCIAL REPORTS TO MONITOR USE OF GRANT FUNDS. X 1 1 X X X X 1 0 0 0 0 0 0 1 0 THOMAS P MONAGHAN ESQ SR. COUNSEL/SECRETARY/TREASURER 503945 0 0 0 15154 0 11638 0 24102 0 554839 0 0 0 FRANK MANION ESQ SENIOR ATTORNEY/OFFICER 472193 0 0 0 2169 0 11638 0 33107 0 519107 0 0 0 MATTHEW CLARK ESQ SENIOR ATTORNEY 372139 0 75000 0 123 0 11638 0 33107 0 492007 0 0 0 BEN SISNEY SENIOR ATTORNEY 352566 0 25000 0 123 0 9843 0 33107 0 420639 0 0 0 ED WHITE ESQ SENIOR ATTORNEY 366992 0 0 0 811 0 11638 0 33107 0 412548 0 0 0 GARY SEKULOW CPA CGMA CFO/VP OF FINANCE 359777 0 0 0 1562 0 11638 0 24102 0 397079 0 0 0 HARRY G HUTCHISON ESQ SENIOR ATTORNEY 335057 0 10000 0 633 0 11682 0 24102 0 381474 0 0 0 MILES TERRY FORMER ATTORNEY 60665 0 31846 0 248802 0 1848 0 33107 0 376268 0 0 0 ROBERT ASH ESQ SENIOR ATTORNEY 277461 0 0 0 669 0 10036 0 415 0 288581 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES OCCASIONAL BUSINESS CLASS AND CHARTER TRAVEL FOR ITS TOP EXECUTIVES AND SENIOR LEGAL STAFF DUE TO INHERENT SECURITY RISKS AND TRAVEL TIMING RESTRICTIONS. PART I, LINE 4A MILES TERRY RECEIVED A SEVERANCE PAYMENT OF $248,769. PART I, LINE 7 NON-FIXED PAYMENTS CONSIST OF PERFORMANCE RELATED BONUSES. ADAM SEKULOW MBA DIRECTOR OF MAJOR DONORS. GARY SEKULOW'S SON 129653 FAMILY MEMBER OF CURRENT OFFICER WITH REPORTABLE COMPENSATION IN EXCESS OF $10,000. 0 CONSTITUTIONAL LITIGATION AND ADVOCACY GROUP PC (CLAG) DR. SEKULOW IS A 50% OWNER OF CLAG AND A SENIOR PARTNER OF THE LAW FIRM 8358240 CLAG IS A WASHINGTON DC BASED INTERNATIONAL LAW FIRM SPECIALIZING IN THE PRACTICE AREAS OF HUMAN RIGHTS, U.S. CONSTITUTIONAL, NOT FOR PROFIT AND INTERNATIONAL LAW. TRANSACTIONS INCLUDE LEGAL FEES AND MEDIA SERVICES FEES. THIS ENTITY HAS BEEN REVIEWED BY AN EXPERT INDEPENDENT THIRD PARTY AND THE FEES WERE FOUND TO BE REASONABLE FOR THE TYPE OF SERVICES PROVIDED TO THE ORGANIZATION. 0 GARY SEKULOW CPA CGMA VP OF FINANCE FOR ACLJ, CFO/COO/CIO FOR ACLJ, BROTHER OF JAY SEKULOW, ESQ. 361339 COMPENSATION TO A FAMILY MEMBER OF ANOTHER PERSON REPORTED IN FORM 990, PART VII, SECTION A 0 FORM 990, PART VI, SECTION A, LINE 2 GARY SEKULOW IS VP OF FINANCE FOR ACLJ, CFO/COO/CIO FOR ACLJ, AND BROTHER OF JAY SEKULOW WHO IS CEO, CHIEF COUNSEL, AND BOARD MEMBER OF ACLJ. ADAM SEKULOW IS THE DIRECTOR OF MAJOR DONORS AND IS GARY SEKULOW'S SON. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S OFFICERS REVIEW FORM 990 PRIOR TO ITS FILING THROUGH A BOARD MEETING HELD WITH ALL PERTINENT OFFICERS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD RECEIVES A COPY OF THE CONFLICT OF INTEREST POLICY, IS REQUIRED TO READ AND UNDERSTAND THE POLICY, AND MUST AGREE TO COMPLY WITH THE POLICY. IT IS REVIEWED ON AN ANNUAL BASIS BY OUTSIDE INDEPENDENT COUNSEL AS WELL AS IN HOUSE COUNSEL. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION INCLUDED ANALYSIS PROVIDED BY THE INDEPENDENT COMPENSATION CONSULTANTS, COMPENSATION STUDY, AND APPROVAL BY THE BOARD. THE INDEPENDENT COMPENSATION AND CONSULTING STUDIES ARE PERFORMED EVERY THREE TO FIVE YEARS. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION IS ALSO AVAILABLE FOR PUBLIC INSPECTION THROUGH GUIDESTAR.ORG. FORM 990, PART XI, LINE 9: SPLIT INTEREST AGREEMENT -5,012. FORM 990. PART XII, LINE 2C THE ORGANIZATION'S OFFICERS ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.