2025-12-11T14:31:31+00:00 2025-06-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-07-01 521744337 INSTITUTE FOR JUSTICE INST 7036829320 901 North Glebe Road 900 Arlington VA 22203 Scott G Bullock President 7036829320 2025-12-11 true TODD TERESCO P00247720 7038930600 2025-12-11 2024 2025-03-06 01:10:19Z Scott G Bullock 901 North Glebe Road 900 Arlington VA 22203 68705086 false X www.ij.org X 1991 DC TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS. 9 8 239 30 0 44568286 45972744 617784 1609632 4670707 7666033 69685 27911 49926462 55276320 1395438 103566 0 0 30276445 33663892 0 184500 4202740 12592425 13619884 44264308 47571842 5662154 7704478 163719094 178026163 36460638 37716950 127258456 140309213 THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH, THE INSTITUTE FOR JUSTICE (IJ) ADVANCES A RULE OF LAW UNDER WHICH INDIVIDUALS CAN CONTROL THEIR DESTINIES AS FREE AND RESPONSIBLE MEMBERS OF SOCIETY. IJ LITIGATES TO SECURE ECONOMIC LIBERTY, EDUCATIONAL CHOICE, PRIVATE PROPERTY RIGHTS, FREEDOM OF SPEECH AND OTHER VITAL INDIVIDUAL LIBERTIES, AND TO RESTORE CONSTITUTIONAL LIMITS ON THE POWER OF GOVERNMENT. IN ADDITION, IJ TRAINS LAW STUDENTS, LAWYERS, AND POLICY ACTIVISTS IN THE TACTICS OF PUBLIC INTEREST LITIGATION. THROUGH THESE ACTIVITIES, IJ CHALLENGES THE IDEOLOGY OF THE WELFARE STATE AND ILLUSTRATES AND EXTENDS THE BENEFITS OF FREEDOM TO THOSE WHOSE FULL ENJOYMENT OF LIBERTY IS DENIED BY GOVERNMENT. false false 38695371 103566 1637543 TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS THROUGH LITIGATION, TO EDUCATE THE PUBLIC ABOUT ISSUES VITAL TO LIBERTY THROUGH MEDIA, ACTIVISM, AND OUTREACH, TO APPLY SOCIAL SCIENCE AND POLICY RESEARCH METHODS TO THOSE ISSUES THAT THE ORGANIZATION LITIGATES, AND TO TRAIN LAWYERS AND LAW STUDENTS. 38695371 true true false true false false false false false true true false false false true true true false false false false false false true false false false true false true false false false false false false false false true false true false false false false false false false false false true 139 0 true 239 true false false false false false false true 5 false false false true false false false X 9 8 false false false false false false false true true false true true true true true true true true true true false false CA FL GA AL HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA AR WV WI X X Daniel Knepper 7036829320 901 North Glebe Rd Ste 900 Arlington VA 22203 Scott Bullock President and Chief Counsel 40.0 X X 797018 0 62636 Wiliam Mellor Chariman and Founding General Counsel (until 10/11/2024) 40.0 X X 50537 0 16014 Andrew Prins Director 1.0 X 0 0 0 Arthur Dantchik Director 1.0 X 0 0 0 Jim Lintott Chairman 1.0 X 0 0 0 Kenneth Levy Director 1.0 X 0 0 0 Lawrence Greenberg Director 1.0 X 0 0 0 Robert Gelfond Director 1.0 X 0 0 0 Stephen Modzelewski Director 1.0 X 0 0 0 Tara Smith Director 1.0 X 0 0 0 Daniel Knepper CFO and General Counsel/Secretary & Treasurer 40.0 X 563668 0 61703 Beth Stevens Vice President for Development 40.0 X 377712 0 64060 Dana Berliner Senior Vice President and Litigation Director 40.0 X 673010 0 51385 Deborah Simpson Chief Operating Officer 40.0 X 532467 0 67096 John Kramer Vice President for Strategic Relations 40.0 X 476608 0 78168 Robert Frommer Senior Attorney 40.0 X 281203 0 52373 Robert Gall Managing Vice President and Senior Attorney 40.0 X 424402 0 70260 Robert Johnson Senior Attorney 40.0 X 283620 0 80587 Robert McNamara Deputy Litigation Director 40.0 X 370551 0 70070 4830796 0 674352 88 false true false Ocean Solutions LLC 20130 Lakeview Center Plaza Suite 120 Ashburn VA 20147 IT services 481420 Doyle Printing & Offset Co Incorporated 5206 46th Avenue Hyattsville MD 20781 Printing and mailing services 247538 Veritext Corp PO Box 71303 Chicago IL 60694 Transcript services 196361 Monument Advocacy 975 F Street NW Ste 400B washington DC 20004 Lobbying consultant 130000 Endgame Strategies LLC 1717 K St NW Ste 900 Washington DC 20006 Lobbying consultant 120000 7 0 0 0 0 0 45972744 1166844 45972744 ATTORNEY FEES 541100 1604882 1604882 HONORARIA 4750 4750 0 0 0 0 1609632 4026573 4026573 0 0 17068226 13428766 3639460 0 3639460 3639460 Other revenue 27911 27911 0 0 0 0 27911 55276320 1637543 0 7666033 103566 103566 0 0 0 0 0 0 3368681 2759921 327472 281288 294562 241331 28635 24596 23811783 19508720 2314760 1988303 2196382 1799470 213512 183400 2264813 1855535 220164 189114 1727671 1415461 167948 144262 111763 89177 22357 229 88696 88696 398200 398200 184500 184500 15229 15229 2305703 2083435 127715 94553 99439 91572 625 7242 1435412 696198 280502 458712 1261739 957931 173535 130273 3018909 2674551 72225 272133 1231167 1193429 12398 25340 404776 371020 32561 1195 548 548 1740114 1425655 169158 145301 196379 93974 102405 RESEARCH TOOLS 698038 652016 27052 18970 OTHER OPERATIONS 520895 199781 283014 38100 COURT FEES/RECORD REQUEST 92877 84428 8449 0 0 0 0 47571842 38695371 4673731 4202740 3759935 3464309 247500 2394148 38103 56455 0 0 178979 485204 14370373 8200022 7604481 6170351 128445112 143528169 0 0 23384682 21872225 60302 55302 163719094 178026163 3546984 3851425 7397 0 0 32906257 33865525 36460638 37716950 X 124381742 135776636 2876714 4532577 127258456 140309213 163719094 178026163 X 7704478 5353655 0 0 0 -7376 X false true true false X 31138106 34956143 33988094 44568286 45972744 190623373 0 0 31138106 34956143 33988094 44568286 45972744 190623373 16523579 174099794 1473498 2085326 2575952 3454447 4026573 13615796 0 25606 6044 42115 69685 27911 171361 204410530 7235085 0.85172 0.8564 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 25606.0, COLUMN B - 6044.0, COLUMN C - 42115.0, COLUMN D - 69685.0, COLUMN E - 27911.0, COLUMN F - 171361.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52875 763992 816867 46754972 47571839 1000000 0 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 388163 588514 807879 816867 2601423 250000 250000 250000 250000 1000000 1500000 10821 107741 160558 52875 331995 122119 10796 4901 128014 117893 8876 4650 122119 115599 7287 4993 117893 136098 -16902 3597 115599 116692 21151 1745 136098 1.0 true false 9613240 5250312 4362928 4673649 2949710 1723939 83484 83484 6170351 Federal Income Taxes LEASE LIABILITY 32875951 CHARITABLE GIFT ANNUITIES 985977 OTHERS 3597 33865525 X 60704760 5353655 74785 0 5428440 55276320 0 0 55276320 47654004 74785 7377 0 82162 47571842 0 0 47571842 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF INCOME TO SUPPORT THE INSTITUTE'S OVERALL MISSION. ENDOWMENT ASSETS ARE HELD IN PERPETUITY AS DONOR-RESTRICTED GIFTS, WHILE INCOME GENERATED BY THE ENDOWMENTS IS UTILIZED BY THE INSTITUTE FOR ITS GENERAL CHARITABLE PURPOSE, IN ACCORDANCE WITH THE TERMS OF THE GIFT INSTRUMENT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Management has determined there are no uncertain tax positions that are material to the financial statements for the years ended June 30, 2025 and 2024. The Institute recognizes interest expense and penalties on income taxes related to uncertain tax positions in management expenses in the statements of activities. There is no provision in these financial statements for penalties and interest related to income taxes on uncertain tax positions for the years ended June 30, 2025 and 2024. Tax years prior to 2021 are no longer subject to examination by the Internal Revenue Service ("IRS") or the tax jurisdiction of the District of Columbia X X X X X true Davidson & Co Donor Acquisition and Development Strategies 216 W Pall Mall St Winchester VA 22601 Direct mail campaigns false 0 184500 -184500 0 184500 -184500 CA CO CT DC FL GA AL HI IL KS KY ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA AR WA WV WI true Daniel's Test Kitchen 401 E 32nd St 1407 Chicago IL 60616 873783776 6000 Cash prize given to the 3rd place 2025 South Side Pitch Finalist. InHeirit 211 S Clark Street Suite A3290 Chicago IL 60604 933686434 14000 Cash prize given to the 1st place 2024 South Side Pitch Finalist. 7323 Chicago Caf 1307 E 71st Place Unit 2S Chicago IL 60619 882158232 10000 Cash prize given to the 2nd place 2024 South Side Pitch Finalist. National Conference of State legislature 7700 E First Place Denver CO 80230 840772595 501(c)(3) 7500 2025 National Conference Learning Hub Sponsorship American legislative Exchange Council (ALEC) 2733 Crystal Drive Suite 1000 Arlington VA 22202 520140979 501(c)(3) 20000 2025 Membership Contributions State Policy Network 1500 Wilson Blvd Suite 600 Arlington VA 22209 570952531 501(c)(3) 20000 2025 SPN Conference Sponsorship 3 3 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE GRANTS TO THE ORGANIZATIONS DESCRIBED ABOVE ARE CONTRIBUTIONS TO PROVIDE OUTREACH AND TO EDUCATE ON THOSE ISSUES THAT THE INSTITUTE LITIGATES. SOUTH SIDE PITCH FINALISTS ARE SELECTED THROUGH A COMPETITIVE PROCESS, AND GRANT AMOUNTS ARE FOR GENERAL OPERATIONS. X X X X X false false false false false false false true false Scott Bullock President and Chief Counsel 605137 0 190000 0 1881 0 46200 0 16436 0 859654 0 0 0 Daniel Knepper CFO and General Counsel/Secretary & Treasurer 453012 0 110000 0 656 0 46200 0 15503 0 625371 0 0 0 Deborah Simpson Chief Operating Officer 390510 0 140000 0 1957 0 40848 0 26248 0 599563 0 0 0 Beth Stevens Vice President for Development 315755 0 60000 0 1957 0 46200 0 17860 0 441772 0 0 0 Dana Berliner Senior Vice President and Litigation Director 528553 0 142500 0 1957 0 46200 0 5185 0 724395 0 0 0 John Kramer Vice President for Strategic Relations 386651 0 88000 0 1957 0 45020 0 33148 0 554776 0 0 0 Robert Johnson Senior Attorney 253165 0 30000 0 455 0 41843 0 38744 0 364207 0 0 0 Robert Gall Managing Vice President and Senior Attorney 343396 0 80000 0 1006 0 46200 0 24060 0 494662 0 0 0 Robert McNamara Deputy Litigation Director 327578 0 42500 0 473 0 46200 0 23870 0 440621 0 0 0 Robert Frommer Senior Attorney 252616 0 27500 0 1087 0 37993 0 14380 0 333576 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments THE COMPENSATION COMMITTEE DETERMINES, ON AN ANNUAL BASIS, THE BONUSES TO BE AWARDED TO SIX SENIOR IJ EMPLOYEES: (I) PRESIDENT/CHIEF COUNSEL, (II)SENIOR VICE PRESIDENT AND LITIGATION DIRECTOR, (III) CHIEF OPERATING OFFICER, (IV) MANAGING VP AND SENIOR ATTORNEY, (V) VICE PRESIDENT FOR STRATEGIC RELATIONS, AND(VI) CFO AND GENERAL COUNSEL/SECRETARY AND TREASURER . FOR ALL OTHERS, BONUSES ARE DETERMINED BY THE PRESIDENT OF THE INSTITUTE ON AN ANNUAL BASIS. ALL BONUSES ARE BASED ON A BOARD APPROVED BUDGET. Lisa Knepper CFO's Spouse 294562 COMPENSATION AS THE INSTITUTE'S SENIOR DIRECTOR OF STRATEGIC RESEARCH false 3 2785 Market value 65 1096414 Market value X Cryptocurrency 24 67645 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions THE INSTITUTE UTILIZES A BROKERAGE FIRM TO SELL DONATED SECURITIES AND OTHER INVESTMENT VEHICLES. Schedule M, Part I Explanations of reporting method for number of contributions Cars and other vehicles - number of contributions Securities - Publicly traded - number of contributions Other - Cryptocurrency number of contributions Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS REVIEWED BY THE INSTITUTE'S AUDIT COMMITTEE IN CONSULTATION WITH THE INSTITUTE'S INDEPENDENT AUDITORS, AS NECESSARY. AFTER REVIEW BY THE AUDIT COMMITTEE, THE FORM 990 WAS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Conflict of interest policy ON AN ANNUAL BASIS BOTH THE BOARD OF DIRECTORS AND EVERY EMPLOYEE REVIEW THE CONFLICT OF INTEREST POLICY AND MUST DISCLOSE ANY CONFLICTS WITH THE INSTITUTE. THE BOARD OF DIRECTORS REVIEWS THE POLICY AT OR AROUND ITS FINAL MEETING OF THE FISCAL YEAR AND EACH MEMBER PROVIDES WRITTEN ACKNOWLEDGEMENT. EVERY EMPLOYEE RECEIVES AN ELECTRONIC COPY OF THE POLICY. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE RESOLVED BY THE PRESIDENT OR OTHERWISE REPORTED BY THE PRESIDENT AND REVIEWED AND RESOLVED BY THE BOARD OF DIRECTORS, LESS ANY MEMBER THAT MAY HAVE A CONFLICT OR POTENTIAL CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official AT THE FALL BOARD MEETING, THE BOARD DETERMINES THE COMPENSATION OF SIX EMPLOYEES: THE PRESIDENT/CHIEF COUNSEL, THE SENIOR VICE PRESIDENT FOR LITIGATION, THE CHIEF OPERATING OFFICER, THE MANAGING VICE PRESIDENT AND SENIOR ATTORNEY, THE VICE PRESIDENT FOR STRATEGIC RELATIONS, AND THE CFO AND GENERAL COUNSEL/SECRETARY AND TREASURER. IJ PROVIDES THE BOARD'S COMPENSATION COMMITTEE WITH PRESENT AND PAST COMPENSATION AMOUNTS FOR THESE POSITIONS, AS WELL AS COMPARABLE DATA FROM THE MOST RECENTLY AVAILABLE FORM 990 FOR SIMILARLY SITUATED NON-PROFIT ORGANIZATIONS. IJ ALSO ANNUALLY ENGAGES AN OUTSIDE VENDOR TO PROVIDE AN INDEPENDENT COMPENSATION SURVEY. THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION ON COMPENSATION TO THE FULL BOARD , AND THE FULL BOARD (EXCEPT FOR THE PRESIDENT/CHIEF COUNSEL, WHO IS RECUSED) THEN VOTES TO DETERMINE COMPENSATION, WHICH DECISION IS CONTEMPORANEOUSLY RECORDED AND COMMUNICATED TO THE CFO BY THE CHAIRMAN AND PLACED IN THE APPLICABLE CONFIDENTIAL EMPLOYMENT FILES. DURING THE SUMMER BOARD MEETING, THE BOARD OF DIRECTORS AUTHORIZES FORECASTED COMPENSATION INCREASES FOR OTHER OFFICERS AND KEY EMPLOYEES THROUGH ITS APPROVAL OF THE NEXT FISCAL YEAR'S BUDGET. This process is performed every year. Form 990, Part VI, Line 15b Process to establish compensation of other employees Same as above. Form 990, Part VI, Line 19 Required documents available to the public IJ'S 990 AND FINANCIAL STATEMENTS ARE AVAILABLE ON ITS AND OTHER WEBSITES. IJ'S 990, FINANCIAL STATEMENTS, AND OTHER IRS DOCUMENTATION, GOVERNING DOCUMENTS AND CERTAIN OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC UON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on disposition of fixed assets - -7376; Total - -7376;