2024-09-24T12:25:37-05:00 2024-03-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-04-01 541586817 AMERICAN CENTER FOR LAW AND JUSTICE INC AMER 7578029160 PO BOX 64429 VIRGINIA BEACH VA 23467 GARY SEKULOW VP OF FINANCE/CFO 7578029160 2024-09-20 1 0 PAMELA D HARDISTER CPA P00240127 7703948000 2024-09-20 2023 2024-08-08 14:25:15Z ACLJ - NATIONAL GARY SEKULOW PO BOX 64429 VIRGINIA BEACH VA 23467 28609459 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. 5 3 111 0 0 0 26529144 22300979 445400 5937122 45335 78619 12029 6996 27031908 28323716 1981574 2225456 0 0 14449553 13878829 0 0 518414 10455642 12331739 26886769 28436024 145139 -112308 2888585 4416925 761774 883728 2126811 3533197 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 25534008 2225456 5937122 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 AND HUMAN RIGHTS. A COMPLETE LIST OF CASES IS AVAILABLE UPON REQUEST. 25534008 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 56 0 111 1 0 0 0 0 0 0 0 0 0 0 X 5 3 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 JAY SEKULOW ESQ PRESIDENT 10.00 X X 0 0 0 DENNIS BREWER DIRECTOR 1.00 X 0 0 0 REV WILLIAM HAYNES DIRECTOR 1.00 X 0 0 0 THOMAS P MONAGHAN ESQ SECRETARY/TREASURER 40.00 X X 517658 0 34353 HAROLD RAY ESQ DIRECTOR 1.00 X 0 0 0 JAMES MURPHY ESQ VP OF ADMINISTRATION 30.00 X 98926 0 26465 GARY SEKULOW CPA CGMA VP OF FINANCE/CFO 30.00 X 384079 0 34353 SHARON W ALFORD CHIEF ACCOUNTING OFFICER 40.00 X 197261 0 28117 MATTHEW CLARK SENIOR COUNSEL FOR DIGITAL ADVOCACY 40.00 X 475778 0 42767 BEN SISNEY SENIOR COUNSEL FOR LITITGATION & PUBLIC POLICY 40.00 X 415359 0 40695 HARRY HUTCHISON DIRECTOR OF POLICY & SENIOR COUNSEL 40.00 X 361012 0 34353 DONN PARSONS CORPORATE COUNSEL 40.00 X 362495 0 16960 CECE NOLAND-HEIL SENIOR COUNSEL 40.00 X 354035 0 42784 MILES TERRY FORMER CHIEF OF STAFF 40.00 X 341846 0 24956 3508449 0 325803 31 1 1 0 CONSTITUTIONAL LITIGATION AND ADVOCACY G 119 2ND STREET NE WASHINGTON DC 20002 LEGAL 9036399 ANDREW EKONOMOU 3286 NORTHSIDE NW PKWY ATLANTA GA 30327 LEGAL 300000 KANSAS CNQ LLC 700 STRAWFIELD LANE GREAT FALLS VA 22066 LEGAL & MEDIA 300000 RASKIN & RASKIN PA 2525 PONCE DE LEON BLVD STE 30 CORAL GABLES FL 33134 LEGAL 152051 GOLDFEDER INC 1323 BREEZY LANE NE ATLANTA GA 30329 LEGAL 143000 5 25921 22275058 22300979 MEDIA SERVICES INCOME 516210 4659000 4659000 DATA PROCESSING INCOME 518210 1235700 1235700 CASE RECOVERY INCOME 541100 42422 42422 5937122 45001 45001 319361 285743 33618 33618 33618 OTHER INCOME 900099 6996 6996 6996 28323716 5937122 0 85615 1021616 1021616 1203840 1203840 844812 631877 212935 10601706 9545510 910969 145227 347291 289614 46810 10867 1427902 1190760 192463 44679 657118 547986 88571 20561 9696990 9658661 25733 12596 37855 37855 101512 101512 18486 18486 1048155 842151 177211 28793 109507 62327 42825 4355 237924 143796 77624 16504 562368 538247 22827 1294 9455 9455 14416 8029 5933 454 160753 126388 33324 1041 PRINTING 81175 73155 440 7580 TELEPHONE AND UTILITIES 80178 43463 29946 6769 DATA MANAGEMENT 70311 70311 BOOKS, DUES AND SEMINAR 45682 39123 6559 56972 18064 34149 4759 28436024 25534008 2383602 518414 916263 1035389 1325615 150286 179250 113918 6998 514588 449190 61663 65398 1552420 1742166 94035 62109 2888585 4416925 582710 680699 179064 203029 761774 883728 X 2126811 2207582 1325615 2126811 3533197 2888585 4416925 X -112308 122076 1472632 -76014 X 0 1 X 1 0 X 23139467 22591087 24339064 26529144 22300979 118899741 23139467 22591087 24339064 26529144 22300979 118899741 118899741 36730 32927 35746 37424 45001 187828 19938 9171 15342 12029 6996 63476 119151045 6850077 0.99790 0.99780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 101512 0 0 101512 0 PART II-B, LINE 1, LOBBYING ACTIVITIES: THE ORGANIZATION HAS SEVERAL EMPLOYEES WHO ON OCCASION MEET WITH U.S. CONGRESS LOBBYIST(S) TO PROMOTE ISSUES SUPPORTED BY THE MISSION STATEMENT. 75724 75012 712 438864 374178 64686 65398 SPLIT-INTEREST LIABILITY 139297 OPERATING LEASE LIABILITIES 63732 203029 X 28402746 122076 51454 -76014 97516 28305230 18486 18486 28323716 28468992 51454 51454 28417538 18486 18486 28436024 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CENTER IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED MARCH 31, 2024. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MARCH 31, 2024, THE CENTER HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST 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 INTERANL REVENUE SERVICE. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 1 0 LITIGATION AND LEGAL SERVICES RELATED TO RELIGIOUS FREEDOMS AND HUMAN RIGHTS TO FULFILL THE MISSION THE ACLJ 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. 1203840 1 0 0 0 1 0 1203840 0 1203840 EUROPE (INCLUDING ICELAND & GREENLAND) TO FULFILL THE MISSION THROUGH LITIGATION AND LEGAL SERVICE RELATED TO RELIGIOUS FREEDOMS AND HUMAN RIGHTS. 1203840 WIRE TRANSFER 0 FMV 1 0 0 0 0 0 0 PART I, LINE 2: GRANTS ARE EXPENSED PER APPROVED BUDGET FOR THE YEAR. ADDITIONAL EXPENSE BEYOND THE BUDGET ARE REQUESTED AND PAID UPON APPROVAL. FINANCIALS, AUDITED AND UNAUDITED, ARE RECEIVED FROM THE OFFICES FOR REVIEW. 1 ACLJ - DC 7010 LITTLE RIVER TURNPIKE STE 440 ANNANDALE VA 22003 522042771 501(C)(3) 853796 0 TO SUPPORT AFFILIATED LEGAL ACTIVITIES. ACLJ - MIDWEST PO BOX 60 NEW HOPE KY 40052 611190087 501(C)(3) 150236 0 TO SUPPORT AFFILIATED LEGAL ACTIVITIES. 2 PART I, LINE 2: ACLJ NATIONAL UTILIZES BUDGETS AND ANNUAL FINANCIAL REPORTS TO MONITOR USE OF GRANT FUNDS. X 1 1 X 1 0 0 0 0 0 0 1 0 THOMAS P MONAGHAN ESQ SECRETARY/TREASURER 503945 0 0 0 13713 0 12763 0 21590 0 552011 0 0 0 MATTHEW CLARK SENIOR COUNSEL FOR DIGITAL ADVOCACY 400655 0 75000 0 123 0 12763 0 30004 0 518545 0 0 0 BEN SISNEY SENIOR COUNSEL FOR LITITGATION & PUB 390236 0 25000 0 123 0 10812 0 29883 0 456054 0 0 0 GARY SEKULOW CPA CGMA VP OF FINANCE/CFO 383330 0 0 0 749 0 12763 0 21590 0 418432 0 0 0 CECE NOLAND-HEIL SENIOR COUNSEL 338507 0 15000 0 528 0 12780 0 30004 0 396819 0 0 0 HARRY HUTCHISON DIRECTOR OF POLICY & SENIOR COUNSEL 350379 0 10000 0 633 0 12763 0 21590 0 395365 0 0 0 DONN PARSONS CORPORATE COUNSEL 354559 0 0 0 7936 0 9150 0 7810 0 379455 0 0 0 MILES TERRY FORMER CHIEF OF STAFF 0 0 33846 0 308000 0 0 0 24956 0 366802 0 0 0 SHARON W ALFORD CHIEF ACCOUNTING OFFICER 164987 0 31470 0 804 0 6532 0 21585 0 225378 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 $308,000. PART I, LINE 7 NON-FIXED PAYMENTS CONSIST OF PERFORMANCE RELATED BONUSES. CONSTITUTIONAL LITIGATION AND ADVOCACY GROUP PC (CLAG) DR. SEKULOW IS A 50% OWNER OF CLAG AND A SENIOR PARTNER OF THE LAW FIRM 9036399 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. 384079 COMPENSATION TO A FAMILY MEMBER OF ANOTHER PERSON REPORTED IN FORM 990, PART VII, SECTION A 0 ADAM SEKULOW MBA DIRECTOR OF MAJOR DONORS. GARY SEKULOW'S SON 138081 FAMILY MEMBER OF CURRENT OFFICER WITH REPORTABLE COMPENSATION IN EXCESS OF $10,000. 0 WILLIAM S HAYNES PRODUCER. SON OF REV. WILLIAM HAYNES 282464 FAMILY MEMBER OF CURRENT BOARD MEMBER WITH REPORTABLE COMPENSATION IN EXCESS OF $10,000. 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 BY PROVIDING TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. 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 INDEPENDENT COMPENSATION STUDY, WRITTEN EMPLOYMENT CONTRACTS, AND APPROVAL BY THE BOARD AND COMPENSATION COMMITTEE. STUDIES WERE COMPLETED EVERY THREE TO FIVE YEARS AND APPROVED BY THE BOARD. 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: CHANGE IN SPLIT INTEREST AGREEMENT -76,014.