2024-07-25T14:22:15-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 943037261 CHRISTIAN ADVOCATES SERVING EVANGELISM INC CHRI 7704141404 1595 MALLORY LANE BRENTWOOD TN 37027 GARY SEKULOW CPACGMA CFO/COO 7704145701 2024-07-25 1 GARY SEKULOW CPACGMA 999009999 0 PAMELA D HARDISTER CPA P00240127 7703948000 2024-07-25 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z AMERICAN CENTER FOR LAW & JUSTICE GARY SEKULOW CPACGMA PO BOX 450349 ATLANTA GA 31145 88612980 0 X WWW.ACLJ.ORG X 1986 TN THE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW. 8 4 12 0 0 0 61035500 65222489 0 0 459354 2469963 209223 227363 61704077 67919815 24121150 25619243 0 0 3020582 3417442 76694 53787 2608252 33160918 32332641 60379344 61423113 1324733 6496702 88009382 95256984 6135899 4719044 81873483 90537940 X THE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW. 0 0 7538446 INFORMATION AND EDUCATION - CHRISTIAN ADVOCATES SERVING EVANGELISM, INC. (CASE) IS A NOT-FOR-PROFIT ORGANIZATION SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE GOD-GIVEN RIGHTS. THE PURPOSE OF CASE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW. MEMBERSHIP IN THE ORGANIZATION IS FREE AND MEMBERS RECEIVE E-MAIL UPDATES PERIODICALLY. MEMBERSHIP PROVIDES OPPORTUNITIES FOR MEMBERS TO JOIN WITH OTHER MEMBERS TO MAKE THEIR VOICES HEARD. THE EDUCATIONAL DEPARTMENT SENT OUT 12,857,468 PIECES OF INFORMATIONAL MAIL TO MEMBERS AND INDIVIDUALS WHO REQUESTED INFORMATION REGARDING OUR EXEMPT FUNCTIONS AND PURPOSES. THE WEBSITE IS FOR MEMBERS, PRESS, EDUCATORS, AND THE LEGAL COMMUNITY AS WELL. OVER 516,493,370 INFORMATIONAL EMAILS WERE SENT TO MEMBERS AND INDIVIDUALS. OVER 5,329,693 UNIQUE INTERNET USERS VISITED OUR WEBSITE. PAGE VIEWS FOR 2023 TOTALED 14,513,366 FOR THE WEBSITE ACLJ.ORG. OUR ORGANIZATION'S FACEBOOK LIKES TOTAL OVER 8,430,000 AND WE HAVE OVER 885,000 TWITTER FOLLOWERS. 2023 FACEBOOK LIVE VIEWS WERE OVER 4,478,784. YOUTUBE VIEWS WERE OVER 25.5 MILLION. RUMBLE UNIQUE VIEW WERE OVER 5.86 MILLION. OUR DAILY CALL-IN RADIO PROGRAM IS HEARD ON OVER 746 OUTLETS NATIONWIDE PLUS XM SATELLITE. OUR WEEKEND RADIO SHOW IS HEARD IN 517 OUTLETS NATIONWIDE. OUR ONE MINUTE INFORMATIONAL FEATURE, LAW AND JUSTICE, IS CARRIED BY OVER 651 RADIO STATIONS. 29839681 25619243 LEGAL SERVICES - OUR LEGAL PROGRAMS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHO RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS. OUR CHIEF COUNSEL IS A LEADING EXPERT IN FIRST AMENDMENT LAW AND A NUMBER 1 NEW YORK TIMES BEST SELLING AUTHOR. HE HAS APPEARED ON NUMEROUS TELEVISION AND RADIO SHOWS AS A CONSTITUTIONAL LAW EXPERT. MR. SEKULOW REGULARLY APPEARS ON FOX NEWS, FOX NEWS BUSINESS, HANNITY, CBN, CBS, ABC, NBC AND OTHER SHOWS. JORDAN SEKULOW IS ALSO AN EXPERT IN INTERNATIONAL HUMAN RIGHTS AND APPEARS REGULARLY ON FOX NEWS, FOX NEWS BUSINESS, CBN, TBN, HANNITY AND OTHERS. 19547740 MEDIA SERVICES - THE ORGANIZATION'S MEDIA AND EDUCATIONAL DIVISIONS CONSIST OF FOUR NATIONALLY BROADCAST RADIO SHOWS THAT ARE CURRENTLY AIRED ON MAJOR RADIO STATIONS IN THE UNITED STATES OF AMERICA AND CANADA. OUR WEEKLY TV SHOW, ACLJ THIS WEEK, IS SEEN ON 272 FULL POWER AND LOW POWER STATIONS AS PART OF THE TRINITY BROADCAST NETWORK. IN 2023, OUR SHOW WAS ALSO BEING BROADCASTED INTERNATIONALLY ON THE TRINITY BROADCAST NETWORK'S 78 SATELLITES AND OVER 18,000 TELEVISION AND CABLE AFFILATES WORLDWIDE. TBN THROUGH THEIR NETWORK STATIONS AND SATELLITE BROADCAST HAS A REACH OF 175 NATIONS ON OVER 30 NETWORKS AND 2 BILLION VIEWERS EVERY DAY. OUR LEGAL PROGRAMS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHO RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS. 56925867 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 1 0 0 0 1 63 0 1 12 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 8 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CO CT DC FL GA IL IN KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X GARY SEKULOW CFO 7704145701 PO BOX 450349 ATLANTA GA 31145 CAROLYN DAVIS DIRECTOR 1.00 X 0 0 0 DANIEL DONNELLY DIRECTOR 1.00 X 0 0 0 DR JAY SEKULOW ESQ PRESIDENT & DIRECTOR 15.00 X X 32740 0 11289 JOE DAVIS DIRECTOR 1.00 X 0 0 0 JOHN SCHLITT DIRECTOR 1.00 X 0 0 0 JORDAN SEKULOW ESQ DIRECTOR 15.00 X 32072 0 0 LOGAN SEKULOW DIRECTOR OF MEDIA SERVICES 32.00 X 280995 0 44251 PAM SEKULOW SEC/TREAS & DIRECTOR 1.00 X X 0 0 11357 ADAM SEKULOW MBA VP OF FINANCE 38.00 X 433820 0 96004 ANDREW EKONOMOU ESQ VICE PRESIDENT 1.00 X 603 0 0 COLBY MAY ESQ ASSISTANT SECRETARY 1.00 X 0 0 0 GARY SEKULOW CPACGMA CFO/COO 38.00 X 583485 0 66000 AARON LYNCH ADMINISTRATIVE EXECUTIVE 40.00 X 186063 0 39505 BEN ARCHULETA DIRECTOR OF SECURITY 40.00 X 133931 0 34200 JASON LYNCH FACILITIES MANAGER 40.00 X 140877 0 12679 ROBYN ARCHULETTA EXECUTIVE ASSISTANT 40.00 X 127253 0 36540 SHARON ALFORD CONTROLLER 30.00 X 135535 0 23448 2087374 0 375273 8 0 1 0 ROBERT AM STERN ARCHITECTS ONE PARK AVE NEW YORK NY 10016 DESIGN ARCHITECTS 390190 RICHARD GRENELL 3 ECHO LANE RANCHO MIRAGE CA 92270 WRITER AND RADIO/TV BROADCASTER 216000 2 65222489 149999 65222489 1306463 1306463 19425 19425 52583 0 52583 52583 52583 21856665 20693165 1163500 1163500 1163500 OTHER INCOME 900099 155355 155355 155355 67919815 1318855 0 1378471 25619243 25619243 2056821 1108498 530643 417680 773276 416747 199499 157030 420405 226572 108461 85372 56026 30195 14454 11377 110914 59776 28615 22523 294576 258951 35625 40300 40300 8164 8163 1 53787 53787 260395 260395 685371 369372 176820 139179 139982 135661 2502 1819 689373 679644 4368 5361 1280290 1049250 145416 85624 167895 167895 1075658 982702 92956 281105 216932 55972 8201 MEDIA AIRTIME 9095282 9095282 EDUCATIONAL COSTS AND M 6548959 6043039 505920 MEDIA PRODUCTION 3676109 3676109 SHIPPING AND POSTAGE 3395272 3132596 4258 258418 4693910 3908191 58340 727379 61423113 56925867 1888994 2608252 X 11938120 10824451 4258 1109411 14145504 7744263 683695 126996 2756 104187 437111 649849 47510370 11633827 36423352 35876543 35376913 48637843 1496750 1560604 88009382 95256984 2695463 2309661 3075000 2175000 365436 234383 6135899 4719044 X 81873483 90537940 81873483 90537940 88009382 95256984 6496702 2167231 524 0 X 0 1 X 1 0 X 53103154 62348372 70888645 60839794 65222489 312402454 53103154 62348372 70888645 60839794 65222489 312402454 312402454 794068 736625 1282244 1225083 1378471 5416491 69480 11310 10211 177790 155355 424146 318243091 0.98160 0.98330 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 69,480. 2020 AMOUNT: $ 11,310. 2021 AMOUNT: $ 10,211. 2022 AMOUNT: $ 177,790. 2023 AMOUNT: $ 155,355. 0 0 0 1 8164 0 0 0 0 0 8164 0 20444504 20444504 15436301 4780460 10655841 7113105 2950031 4163074 2651608 2273590 378018 1864852 1629746 235106 35876543 OPERATING LEASE LIABILITY 234383 234383 X 71286177 2167231 1318705 140821 3626757 67659420 260395 260395 67919815 62622241 1318705 140821 1459526 61162715 260398 260398 61423113 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. UNRELATED BUSINESS INCOME RESULTS FROM ONLINE DIGITAL SALES AND ROYALTY INCOME. 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 CONSOLIDATED 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 DECEMBER 31, 2023 AND 2022, THE CENTER HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADVERTISING EXPENSES 140,821. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADVERTISING EXPENSES 140,821. X X X X 1 BBS & ASSOCIATES 130 SPRINGSIDE AKRON OH 44333 DIRECT MAIL AND EMAIL 0 27774178 48138 27726039 INFOCISION 325 SPRINGSIDE AKRON OH 44333 INFO SERVICES 0 258025 5649 252376 28032203 53787 27978415 AL AK AZ AR CA CO CT DC FL GA IL IN KS KY LA ME MD MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI PART I, LINE 2B, COLUMN (V) THE VENDOR, BERKEY, BRENDLE, SHELINE, PROVIDES THE ORGANIZATION DIRECT MAIL AND EMAIL SERVICES INCLUDING COMPUTER GRAPHIC SERVICES, CREATIVE PERSONNEL, PHOTOGRAPHIC SERVICES AND CREATIVE WRITING SERVICES AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR EMAIL AND DIRECT MAIL STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2023, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $628,909.11 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $48,138.05. PART I, LINE 2B, COLUMN (V) THE VENDOR, INFOCISION MANAGEMENT CORPORATION, PROVIDES THE ORGANIZATION TELEMARKETING SERVICES INCLUDING CALL CENTER PERSONNEL, TELEPHONE LINES, COMPUTER SERVICES, DIRECT MAIL, PRINTING, EQUIPMENT RENTALS, MAILING LIST RENTALS AND POSTAGE AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR TELEMARKETING STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2023, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $109,399.42 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $5,648.87. 1 AMERICAN CENTER FOR LAW AND JUSTICE PO BOX 64429 VIRGINIA BEACH VA 23467 541586817 501(C)(3) 24992428 0 LITIGATION/LEGAL RESEARCH LAW & JUSTICE INSTITUTE PO BOX 65037 VIRGINIA BEACH VA 23467 202487980 501(C)(3) 324350 0 EDUCATION ACLJ ACTION INC PO BOX 90728 WASHINGTON DC 20090 881120466 501(C)(4) 100000 0 LOBBYING ACTIVITIES 2 1 PART I, LINE 2: REVIEW OF ANNUAL FINANCIALS AND AUDITED FINANCIAL STATEMENTS WHERE AVAILABLE OR REQUIRED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 GARY SEKULOW CPACGMA CFO/COO 478972 0 20825 0 83688 0 66000 0 0 0 649485 0 0 0 ADAM SEKULOW MBA VP OF FINANCE 340558 0 80273 0 12989 0 66000 0 30004 0 529824 0 0 0 LOGAN SEKULOW DIRECTOR OF MEDIA SERVICES 113593 0 135111 0 32291 0 14247 0 30004 0 325246 0 0 0 AARON LYNCH ADMINISTRATIVE EXECUTIVE 166050 0 19891 0 122 0 9501 0 30004 0 225568 0 0 0 BEN ARCHULETA DIRECTOR OF SECURITY 127200 0 5939 0 792 0 12610 0 21590 0 168131 0 0 0 ROBYN ARCHULETTA EXECUTIVE ASSISTANT 120440 0 5519 0 1294 0 36540 0 0 0 163793 0 0 0 SHARON ALFORD CONTROLLER 130399 0 4887 0 249 0 23448 0 0 0 158983 0 0 0 JASON LYNCH FACILITIES MANAGER 122769 0 17978 0 130 0 12679 0 0 0 153556 0 0 0 JAY SEKULOW OWNER - REGENCY PRODUCTIONS, INC. 2355668 MOVIE/TV/RADIO PRODUCTION 0 KIM SEKULOW OWNER - PFMS OF GEORGIA, INC., SPOUSE OF COO/CFO 1459049 RADIO & TV ADVERTISING AGENCY FEES 0 ADAM SEKULOW SON OF CFO/COO 433820 VP OF FINANCE -COMPENSATION 0 AMANDA SEKULOW WIFE OF DIRECTOR 36262 EVENT COORD. -COMPENSATION 0 AARON LYNCH IN-LAW OF DIRECTOR OF MEDIA SERVICES 186063 ADMINISTRATIVE EXECUTIVE 0 JASON LYNCH IN-LAW OF DIRECTOR OF MEDIA SERVICES 140877 FACILITIES MANAGER 0 PART V - ADDITIONAL INFORMATION AS TO #1, 2, 3, 4, 5, & 6 ABOVE, THE GOODS PROVIDED AND THE SERVICES PERFORMED BY THESE ENTITIES AND PERSONS HAVE BEEN REVIEWED BY AN EXPERT INDEPENDENT THIRD PARTY AND WERE FOUND TO BE REASONABLE FOR THE TYPES OF GOODS AND SERVICES PROVIDED TO THE ORGANIZATION. X 40 149999 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JAY SEKULOW, PAM SEKULOW & JORDAN SEKULOW, LOGAN SEKULOW: FAMILY GARY SEKULOW & JAY SEKULOW: FAMILY GARY SEKULOW & ADAM SEKULOW: FAMILY JOE DAVIS & CAROLYN DAVIS: FAMILY JASON & AARON LYNCH: FAMILY FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE TAX RETURN IS SENT BY EMAIL TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO BOARD MEETING, GENERAL COUNSEL WILL SURVEY THE BOARD FOR ANY CONFLICTS OF INTEREST. THIS IS ALSO REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 WRITTEN CONTRACTS, INDEPENDENT COMPENSATION CONSULTANTS, AND COMPENSATION SURVEYS ARE USED TO DETERMINE COMPENSATION WHICH IS APPROVED BY THE BOARD ANNUALLY. COMPENSATION STUDIES ARE COMPLETED EVERY 3-5 YEARS. FORM 990, PART VI, SECTION C, LINE 19 SOME FINANCIAL INFORMATION, INCLUDING OUR ANNUAL REPORT, IS ON OUR WEBSITE. ALL OTHER INFO IS AVAILABLE UPON REQUEST OR IN CERTAIN STATES REGISTRATIONS. ACLJ ACTION INC 1595 MALLORY LANE BRENTWOOD TN 37027 881120466 EDUCATION & LOBBYING ELECTED OFFICIALS IN STATE AND FEDERAL GOVERNMENTS TN 501(C)(4) 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 ACLJ ACTION INC B 100000 FMV ACLJ ACTION INC D 56564 FMV