2023-11-14T10:14:35-06:00 2022-12-31 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-01-01 510203802 LANDMARK LEGAL FOUNDATION % RICHARD P HUTCHISON LAND 8169315559 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 RICHARD P HUTCHISON PRESIDENT 8169315559 2023-11-15 true Richard P Hutchinson XXX-XX-XXXX April Arnold P01559426 8162216300 2023-11-15 3 2022 2023-04-26 12:10:37Z RICHARD P HUTCHISON 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 7810830 false X WWW.LANDMARKLEGAL.ORG X 1976 MO THE LANDMARK LEGAL FOUNDATION IS A PUBLIC INTEREST LAW FIRM. 5 3 13 3 0 0 1664860 7792446 0 0 10347 18206 169 178 1675376 7810830 0 0 0 0 1129447 1254504 0 0 340588 387136 430558 1516583 1685062 158793 6125768 5315439 11588936 80043 193794 5235396 11395142 X SEE SCHEDULE O false false 1134159 0 0 LANDMARK'S LEGAL PROGRAM FOCUS IS PRIMARILY THREE-FOLD: VOTER INTEGRITY; BORDER SECURITY; AND DEFENDING THE CONSTITUTION'S SEPARATION OF POWERS DOCTRINE. A FULL EXPLANATION OF OUR ACTIVITIES IS INCLUDED IN SCHEDULE O. 1134159 true true false false false false false false false false true false false false true false true false false false false false false false false false false false false true false false false false false false true false true false false false false false false false false true 6 0 true 13 true false false false false false false false false false false false false X 5 3 false false false false false false false true true false false true true true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MI MN MS MO NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X RICHARD P HUTCHISON 8169315559 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 X RICHARD P HUTCHISON DIRECTOR/PRESIDENT 40.0 0.0 X X 255833 0 78696 MATTHEW C FORYS MEESE FELLOW 40.0 0.0 X 175833 0 59204 MICHAEL J O'NEILL OLSON LEGAL CHAIR 40.0 0.0 X 175833 0 58592 ROBERT S LEVIN STAFF COUNSEL 1.0 0.0 X 133846 0 30846 MARK R LEVIN DIRECTOR/CHAIRMAN 30.0 0.0 X X 35000 0 32452 JOHN RICHARDSON DIRECTOR/FIRST VICE CHAIRMAN 1.0 0.0 X X 0 0 0 EDWIN MEESE III DIRECTOR/SECOND VICE CHAIRMAN 1.0 0.0 X X 0 0 0 LAWRENCE DAVENPORT DIRECTOR/TREASURER 1.0 0.0 X X 0 0 0 776345 0 259790 4 false true false 0 7792446 350543 7792446 0 18206 18206 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISC REVENUE 178 178 178 178 178 7810830 0 18384 0 0 0 0 401982 217663 70062 114257 164692 164692 454217 366889 60811 26517 57328 37263 9746 10319 119313 66757 25527 27029 56972 37032 9685 10255 0 23475 23475 29964 29964 0 0 0 11733 9393 2340 0 5286 1762 1762 1762 34087 24543 4431 5113 0 57638 46110 2882 8646 23956 10780 7187 5989 0 0 0 0 25724 18779 3344 3601 11234 8201 1460 1573 DEVELOPMENT 149781 20984 11713 117084 DUES & EDUCATION 20854 20854 POSTAGE 8254 1156 1238 5860 _ 0 28572 27862 467 243 1685062 1134159 210315 340588 919661 648792 3527191 4648186 236306 1413809 0 0 0 0 0 0 0 0 0 0 0 0 856748 553838 328633 302910 162067 4338984 0 0 0 0 0 0 141581 236255 5315439 11588936 80043 97834 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 95960 80043 193794 X 5235396 11395142 0 0 5235396 11395142 5315439 11588936 6125768 33978 X false true X false false X 1046721 1431928 1133631 1664860 7792446 13069586 0 0 1046721 1431928 1133631 1664860 7792446 13069586 6925847 6143739 28885 77908 41848 10347 18206 177194 0 172 173 169 169 178 861 13247641 0.46376 0.57827 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 748176 450767 297409 53904 53904 0 54668 49167 5501 302910 0 OPERATING LEASE LIABILITY 95960 95960 7844808 33978 33978 7810830 7810830 1685062 1685062 1685062 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT INDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X true false false false false false false false false RICHARD P HUTCHISON DIRECTOR/PRESIDENT 255833 0 0 0 0 0 20172 0 58524 0 334529 0 0 0 MATTHEW C FORYS MEESE FELLOW 175833 0 0 0 0 0 14067 0 45137 0 235037 0 0 0 MICHAEL J O'NEILL OLSON LEGAL CHAIR 175833 0 0 0 0 0 14067 0 44525 0 234425 0 0 0 ROBERT S LEVIN STAFF COUNSEL 15000 0 0 0 118846 0 1200 0 29646 0 164692 0 0 0 SCHEDULE J, PART I, LINE 4A ROBERT LEVIN RECEIVED SEVERANCE PAY DURING 2022 IN THE AMOUNT OF $118,846. SCHEDULE J, PART II, COLUMN D Up to 80.5% of "Nontaxable Benefits" represents the cost of health insurance premiums, which have more than doubled since passage of the Patient Protection and Affordable Care Act. SEE SCHEDULE L PART V SCHEDULE L, PART IV, LINE 1 (A) ROBERT S LEVIN (B) ROBERT S LEVIN IS THE BROTHER OF MARK R LEVIN, THE CHAIRMAN OF LANDMARK LEGAL FOUNDATION. (C) $164,692 - SALARY $133,846 AND "OTHER" COMPENSATION OF $30,846. UP TO 80.5% OF OTHER COMPENSATION IS HEALTH INSURANCE-RELATED EXPENSE IDENTICAL TO ALL EMPLOYEES. (D) COMPENSATION, INCLUDING BOARD APPROVED SALARY AND BENEFITS IDENTICAL TO ALL EMPLOYEES. UP TO 80.5% OF "OTHER" COMPENSATION IS HEALTH INSURANCE - RELATED EXPENSE IDENTICAL TO ALL EMPLOYEES. (E) NO X 4 350543 FMV 0 false false false SCHEDULE M, PART I, COLUMN B THIS AMOUNT REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART III, LINE 1 THE LANDMARK LEGAL FOUNDATION (A MISSOURI NON-PROFIT CORPORATION) IS A NATIONAL PUBLIC INTEREST LAW FIRM COMMITTED TO PRESERVING THE PRINCIPLES OF LIMITED GOVERNMENT, SEPARATION OF POWERS, FEDERALISM, ADVANCING AN ORIGINALIST APPROACH TO THE CONSTITUTION AND DEFENDING INDIVIDUAL RIGHTS AND RESPONSIBILITIES. SPECIALIZING IN CONSTITUTIONAL HISTORY AND LITIGATION, LANDMARK'S LEGAL PROGRAM PROVIDES EXTENSIVE PUBLIC EDUCATION RELATED TO CONSTITUTIONAL INTERPRETATION, THE PROPER ROLE OF JUDICIARY, AND GOVERNMENTAL INTEGRITY. FORM 990, PART III, LINE 4A UNITED STATES SUPREME COURT Biden v. Texas -- Landmark is supporting the States of Texas and Missouri in their challenge of the Biden Administration's termination of the "remain in Mexico" program. The Foundation argues that the termination violated the Administrative Procedure Act's prohibition against arbitrary and capricious agency decision making. West Virginia v. EPA - The question before the U.S. Supreme Court is to decide whether the EPA can issue a rule that would transform how our nation generates electricity. The case involves a rule known as the Clean Power Plan. Implementing the CPP would force coal and natural gas electric power plants out of business and impose hundreds of billions of dollars in costs upon the American people. EPA is doing this without any clear Congressional authorization and it's up to the Supreme Court to curb this enormous regulatory power grab. Landmark supports the State of West Virginia in this important case. Brnovich v. Democratic National Committee -- Landmark filed briefs at both the writ of certiorari stage and merits stage on behalf of Election Integrity Project of California and Election Integrity Project of Arizona. We argued that Section 2 of the Voting Rights Act does not prohibit a state from enacting a ban on ballot harvesting, a practice fraught with the potential for the casting of fraudulent ballots. The Supreme Court agreed with Landmark's position and upheld Arizona's ballot harvesting limitation. California v. Texas - Landmark supported Texas in its challenge to the Affordable Care Act. The case addresses whether or not the individual mandate, which the Supreme Court earlier upheld as a tax, remains Constitutional when the tax is zero. While the individual mandate is still in place, Congress reduced the penalty for noncompliance to zero dollars. Landmark was the only legal organization that briefed the tax issue in the original Obamacare case. In the current case, Landmark demonstrates that the individual mandate no longer has any characteristics of a tax and therefore is not Constitutional, neither under the taxation clauses nor under the Commerce Clause. Adir International, LLC v. Starr Indemnity -- The State of California imposed an onerous consumer protection statute that allows the state to cancel Directors and Officers Liability insurance policies when a business is merely accused of violating one of California's extremely vague consumer fraud or false advertising laws. Landmark was joined by additional tax-exempt organizations claiming that California's statute creates a danger that the state could target organizations based on the content of their programs. The U.S. Supreme Court declined to hear the case. Ritter v. Migliori --Landmark filed a brief in Ritter v. Migliori urging the Supreme Court to vacate a decision from the Third Circuit Court of Appeals. The decision from the Third Circuit would allow federal courts to overturn the Commonwealth's absentee ballot protections using an extreme reading of federal civil rights statutes. The Supreme Court vacated the decision and directed the Third Circuit to dismiss the case. Louisiana v. Biden - "The Most Important Number You've Never Heard" -- the "social cost of carbon" -- is a concept used by regulators to estimate whether a proposed environmental regulation is worth the "cost." All regulations have a financial effect on the economy, but environmentalists argue that there is a cost to society from not acting and letting industry emit more carbon dioxide. This "social cost" could be the effect of global warming on agriculture, public health, the economy, sea levels, etc. It is obviously very theoretical and hard to quantify with any kind of precision. But the Biden Administration is trying to mandate that the federal government use a high number, which would justify more regulation. Landmark's brief argued that the mandate came not from an administrative agency, but from a legally questionable committee that operates with no legislative authority. This number most people have never heard of will have billions of dollars in consequences to our economy and would certainly make energy prices higher. Landmark filed a brief in support of energy producing states who are challenging the Biden Administration in the 5th Circuit Court of Appeals. The Court of Appeals ruled that the states lacked standing to challenge the regulatory action and the Supreme Court agreed. Washington Alliance of Technology Workers v. United States Department of Homeland Security, et al. (D.C. Circuit Court of Appeals; U.S. Supreme Court) -- Landmark filed an amicus brief at the U.S. Supreme Court, arguing on behalf of the petitioner in Washington Alliance of Technology Workers v. United States Department of Homeland Security, et al. The Department of Homeland Security created a program allowing nonresidents on F-1 student visas to stay in the country for up to three years after graduation. The Optional Practical Training program is not a statutory creation, but instead was an improper administrative creation. In its current iteration, the OPT enables over 200,000 nonresidents to work in the United States despite being admitted under a student visa. The majority of these OPT graduates come from STEM fields, and often work for large tech companies. Moreover, the petitioners assert, "the OPT program has grown to surpass H-1B as the largest guest worker program in the entire immigration system." This massive worker program exists in contradiction of the F-1 student visa requirements. These requirements, laid out by Congress in the INA, state that a nonimmigrant student must be "a bona fide student" who seeks to enter the Country "temporarily and solely for the purpose of pursuing a full course of study." But as we argue in our brief, a "full course of study at an established college [or] university" does not encompass working for companies like Microsoft or Apple. Regulatory Proposal Comments Independent Contractor Rule Landmark filed comments opposing a Department of Labor proposed rule severely restricting the ability of independent contractors to remain independent of employers. The rule is designed to appease labor unions, who want to organize more and more workers. In January 2021, the Trump Labor Department proposed a rule to clarify independent contractor classifications. Under this rule, factors of the economic realities test would be used for Wage and Hour Division matters. The Trump proposal reduced the likelihood of costly court disputes, but organized labor objected that the new rule encourages businesses to hire ICs more liberally. The Biden Administration reversed course. Its new rule discourages the hiring of freelancers and other contingent workers. Downstream of this hiring slowdown, the Proposed Rule will inflict deleterious results on the broader economy. Landmark's comment focused on the practical implications of the Biden proposal. Ranging from owner-operator truckers to freelance musicians, over 64 million independent workers practice their trade across the United States. In addition to driving billions of dollars in commerce, these independent workers enjoy the freedoms afforded by their IC status - namely, setting their own schedule and feeling like their own boss. The proposed rule would jeopardize all these workers' incomes and quash their sense of economic freedom. Investigative Projects American Federation of Teachers -- We have been hard at work extending Landmark's voter integrity program to examine the political activities of a major public sector labor union and whether it complies with federal tax, election and labor disclosure laws. We have amassed significant evidence indicating the union uses general treasury revenue to finance political activities and does not report those expenditures on its tax returns as required by law. A comprehensive complaint was completed and filed with the Internal Revenue Service. Landmark is also investigating the union's conduct during the pandemic to pressure school boards and administrators on matters ranging from political elections to leftist curricula to an array of Covid-related restrictions and spending demands. Information is coming in from across the country from Virginia, Pennsylvania, California, Illinois, New York, and others with strong union affiliates. Merrick Garland School Parent Intimidation -- Landmark filed a Freedom of Information Act (FOIA) request with the Department of Justice seeking records relating to Attorney General Garland's October 4, 2021 Memorandum directing the DOJ to investigate parents who express their 1st Amendment rights at local school board meetings. Landmark's Request received expedited processing and responsive records are expected soon. In the meantime, DOJ has denied Landmark's fee waiver request. We anticipate suing to resolve the fee waiver issue (and reserving the right to amend a complaint should the production be insufficient) in the nex FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. ANY QUESTIONS OR CONCERNS THE ORGANIZATION'S MANAGEMENT HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE PRIOR TO FILING THE 990. A FINAL COPY OF THE 990 IS SENT TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C COPIES OF THE CONFLICT OF INTEREST POLICY WERE GIVEN TO ALL STAFF AND BOARD MEMBERS. DISCLOSURES ARE MADE TO THE PRESIDENT OF THE BOARD. THE BOARD DECIDES WHETHER THE CONTEMPLATED TRANSACTIONS WILL BE ALLOWED OR NOT. FORM 990, PART VI, SECTION B, LINE 15A & 15B ALL COMPENSATION DECISIONS FOR OFFICERS AND STAFF ARE MADE BY THE FULL BOARD OF DIRECTORS IN CONSULTATION WITH THE PRESIDENT ANNUALLY. THE PRESIDENT DOES NOT PARTICIPATE IN SETTING HIS COMPENSATION, AND ONLY MAKES RECOMMENDATIONS FOR THE OTHER OFFICERS AND EMPLOYEES. OFFICERS' COMPENSATION RECOMMENDATIONS ARE BASED ON AN ANALYSIS OF COMPENSATION REPORTED ON SIMILAR PUBLIC-INTEREST LAW FIRMS' ANNUAL FORM 990 TAX RETURNS. IN ADDITION, AN EMPLOYEE'S YEARS OF SERVICE, PERFORMANCE, AND THE ORGANIZATION'S FINANCIAL CONDITION ARE GIVEN CONSIDERATION. MODEST AD HOC PERFORMANCE BONUSES HAVE BEEN AWARDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. (NO BONUS OR OTHER COMPENSATION LEVELS ARE EVER BASED ON THE AMOUNT OF MONEY RAISED BY THE ORGANIZATION.) LANDMARK PROVIDES FULL HEALTH AND DENTAL INSURANCE COVERAGE TO ALL FULL-TIME EMPLOYEES. THE FOUNDATION ALSO PROVIDES AN EMPLOYER-FUNDED PROFIT SHARING PLAN AT A LEVEL SET ANNUALLY BY THE FULL BOARD IN CONSULTATION WITH THE PRESIDENT. FULL-TIME EMPLOYEES ARE PROVIDED THE OPPORTUNITY TO PARTICIPATE IN AN EMPLOYEE-FUNDED 403B RETIREMENT ANNUITY PROGRAM. THERE ARE NOT ANY OTHER COMPENSATION PROGRAMS SUCH AS SECTION 457 DEFERRED COMPENSATION PLANS, CAR REIMBURSEMENT, HOUSING OR EXPENSE ACCOUNTS, CELLPHONES, ETC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART VII, COLUMN F UP TO 80.5% OF "OTHER COMPENSATION" REPRESENTS THE COST OF HEALTH INSURANCE PREMIUMS, WHICH HAVE MORE THAN DOUBLED SINCE PASSAGE OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT.