2023-11-15T18:54:45-05:00 2023-06-30 460880361 FERRARO TAX & ACCOUNTING CPA LLC 555 N POINT CENTER E STE 400 ALPHARETTA GA 30022 990 2022-07-01 581247027 SOUTHEASTERN LEGAL FOUNDATION INC SOUT 7709772131 560 W CROSSVILLE ROAD STE 104 ROSWELL GA 30075 TODD YOUNG EXECUTIVE DIRECTOR 7709772131 2023-11-10 true TODD YOUNG 999009999 true AMIL J FERRARO JR P01629465 7706508989 2023-11-15 2022 2023-04-26 12:10:37Z TODD YOUNG 560 W CROSSVILLE ROAD SUITE 104 ROSWELL GA 30075 2687409 false X WWW.SLFLIBERTY.ORG X 1976 THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER. 8 8 4 0 2480096 2496161 0 194492 191248 25000 0 2699588 2687409 0 0 799272 702306 107215 138278 138278 1601625 1936750 2508112 2777334 191476 -89925 8031710 8036838 84139 89265 7947571 7947573 X THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER. false false 2565624 IN ADDITION TO LEGAL SERVICES, THE ORGANIZATION ALSO CONDUCTS NONPARTISAN STUDIES AND RESEARCHES AND COLLECTS, COMPILES, AND PUBLISHES FULL AND FAIR PRESENTATION OF FACTS, INFORMATION, AND STATISTICS CONCERNING THE EFFECTS OF GOVERNMENT ACTIVITIES UPON THE SOCIAL AND ECONOMIC INSTITUTIONS OF THE PEOPLE OF THE UNITED STATES. 2565624 true true false false false false false false true false true true false false true false true false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false true 0 0 false 4 true false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false AK AL AR AZ CA CO CT FL GA IL KS KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN VA WA WI WV X X X X FERRARO TAX & ACCOUNTING CPA LLC 7706508989 555 NORTH POINT CENTER EAST SUITE 400 ALPHARETTA GA 30022 X KIMBERLY HERMANN GENERAL COUN 50.00 X 210000 0 8400 JOE ARNALL SCRETARY 5.00 X X 0 0 0 KATHY BARCO-JOSSIM TRUSTEE 5.00 X 0 0 0 RONNIE CHANCE CHAIRMAN 5.00 X X 0 0 0 DENNY JONES 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 AMY STARZYNSKI TRUSTEE 5.00 X 0 0 0 TODD YOUNG EXECUTIVE DI 50.00 X 0 0 0 210000 8400 1 false true false DECISIONMAKERS INC 250 WILLOW SPRINGS DRIVE ROSWELL GA 30075 CONSULTING 216000 DIAL STRATEGIC CONSULTING INC 1137 SENOIA ROAD SUITE A TYRONE GA 30290 CONSULTING 102000 2 2496161 2496161 191248 191248 2687409 191248 210000 210000 376042 329037 47005 23044 20163 2881 56702 49614 7088 36518 31953 4565 325109 325109 26022 24981 1041 138278 138278 226039 216997 9042 29607 28867 740 18110 18110 14007 14007 10050 9547 503 14986 14986 DIRECT MAIL 1244502 1244502 INSTITUTIONAL FEES 22078 21636 442 PROPERTY EXPENSES 6240 6115 125 2777334 2565624 73432 138278 758446 737474 9542 9542 326666 92686 244030 233980 6110708 6288162 838823 720680 70161 47000 8031710 8036838 3860 14066 66699 66699 13580 8500 84139 89265 X 7897571 7767573 50000 180000 7947571 7947573 8031710 8036838 -89925 89927 X false true true false X 2337554 1747182 2239255 2480096 2496161 11300248 2337554 1747182 2239255 2480096 2496161 11300248 2451959 8848289 128666 167563 169849 194492 191248 851818 12152066 0.72810 0.94120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 248551 92686 155865 78115 78115 233980 DSS INVESTMENT 720680 C 720680 OTHER LIABILITIES 8500 8500 2777336 89927 89927 2687409 2687409 2777334 2777334 2777334 X X X X X true false false false false false false false false false KIMBERLY HERMANN GENERAL COUNSEL 210000 8400 218400 FORM 990, PART III CARPENTER V. VILSACK, ET AL. (DISTRICT COURT OF WYOMING AND 10TH CIRCUIT COURT OF APPEALS; 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 AND 8TH CIRCUIT COURT OF APPEALS; 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 AND 6TH CIRCUIT COURT OF APPEALS; 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 CONCLUDED IN FY23. 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 CONCLUDED IN FY23. 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 CONCLUDED IN FY23. 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 CONTINUED 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. THE LAWSUITS CONCLUDED IN FY23. KEISTER V. BELL. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. LOPER BRIGHT ENTERPRISES V. RAIMONDO. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. TENNESSEE V. DEPARTMENT OF EDUCATION. SLF FILED AN AMICUS BRIEF WITH THE U.S. COURT OF APPEALS FOR THE SIXTH CIRCUIT SUPPORTING PLAINTIFFS. SCHOOL OF THE OZARKS V. BIDEN. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. ARABELLA FARM V. NATURALAND TRUST. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. MOMS FOR LIBERTY V. BREVARD PUBLIC SCHOOLS. SLF FILED AN AMICUS BRIEF WITH THE U.S. COURT OF APPEALS FOR THE ELEVENTH CIRCUIT SUPPORTING PLAINTIFFS. MOORE V. UNITED STATES. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. SHEETZ V. EL DORADO. SLF FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT SUPPORTING PETITIONER. 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. RECLAIMING CIVIL LIBERTIES. SLF SUBMITTED PUBLIC COMMENTS TO THE USDA REGARDING THEIR PROPOSALS TO ENGAGE IN ADDITIONAL PROGRAMS THAT DISCRIMINATE BASED ON SKIN COLOR. TITLE IX OF THE CIVIL RIGHTS ACT. SLF SUBMITTED MULTIPLE PUBLIC COMMENTS 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. ENDING ILLEGAL STUDENT SURVEYS. SLF SUBMITTED THE COUNTRY'S FIRST REQUEST TO A SATE ATTORNEY GENERAL TO INVESTIGATE VIOLATIONS OF AND ENFORCE PRIVACY LAWS THAT PROHIBIT SCHOOLS FROM COLLECTING STUDENT' PRIVATE INFORMATION WITHOUT PARENTAL CONSENT. THE INVESTIGATION IS PENDING. 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 HAS NOW TRAINED STUDENTS AT OVER 212 COLLEGES AND UNIVERSITIES ON THE FIRST AMENDMENT. 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. FORM 990, PAGE 6, PART VI, LINE 11B THE 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 EXTENAL CPA FIRM COMPILES THE NECESSARY INFORMATION TO COMPLETE THE FORM 990 THAT IS THEN PREPARED BY THE EXTERNAL CPA FIRM. DRAFTS OF FORM 990 ARE REVIEWED BY THE FOUNDATION'S EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE AND CORRECTIONS ARE MADE, IF APPLICABLE. 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, PAGE 6, PART VI, LINE 12C SLF'S BOARD MEMBERS, EMPLOYEES AND CONTRACTORS ARE COMMUNICATED WITH REGULARLY AND/OR ASKED TO COMMUNICATE IF AND WHEN ANTICIPATED CONFILICT ARISES. FORM 990, PAGE 6, PART VI, LINE 15A AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN, SECRETARY, AND TRESURER DELIBERATE, RESEARCH, AND COMPARE SIMILAR POSITION COMPENSATION LEVELS BEFORE APPROVING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 17 MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, MISSOURI, MISSISSIPPI, NORTH CAROLINA, NORTH DAKOTA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA FORM 990, PAGE 6, PART VI, LINE 18 THE FOUNDATION PROVIDES COPIES OF ITS FORM 990 AND ANNUAL AUDIT ON ITS WEBSITE AND UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC