2025-07-21T15:40:05+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 510203802 Landmark Legal Foundation LAND 8169315559 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 RICHARD P HUTCHISON PRESIDENT 8169315559 2025-07-21 true true Michael Engle P00482834 8162216300 2025-07-21 2024 2025-03-06 01:10:19Z RICHARD P HUTCHISON 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 7458587 false X WWW.LANDMARKLEGAL.ORG X 1976 MO THE LANDMARK LEGAL FOUNDATION IS A PUBLIC INTEREST LAW FIRM. 6 4 20 4 0 3383266 5638267 0 0 251877 499786 176 196 3635319 6138249 0 0 0 0 1324215 1705425 0 0 479529 417416 900256 1741631 2605681 1893688 3532568 13620535 17360481 156077 151814 13464458 17208667 SEE SCHEDULE O. false false 1834435 0 0 LANDMARK'S LEGAL PROGRAM IS PRIMARILY FOCUSED ON PROMOTING THE SEPARATION OF POWERS, DEFENDING ELECTION INTEGRITY, AND EDUCATING YOUNG CONSERVATIVES ON PRINCIPALS OF ORIGINALISM. A FULL EXPLANATION OF OUR ACTIVITIES IS INCLUDED IN SCHEDULE O. 1834435 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 false false false false true false false false false false false false false false true 8 0 true 20 true false false false false false false false false false false false false X 6 4 false false false false false false false true true false false false true true true true true true true true false false CA FL GA AL HI IL KS KY MD MA MI MN MS MO NH NJ NM NY NC OR PA RI SC TN UT VA AR WV WI X RICHARD P HUTCHISON 8169315559 3100 BROADWAY SUITE 1210 KANSAS CITY MO 64111 EDWIN MEESE III DIRECTOR/SECOND VICE CHAIRMAN 1.0 0.0 X X 0 0 0 JOHN RICHARDSON DIRECTOR/FIRST VICE CHAIRMAN 1.0 0.0 X X 0 0 0 LAWRENCE DAVENPORT DIRECTOR/TREASURER 1.0 0.0 X X 0 0 0 MARK R LEVIN DIRECTOR/CHAIRMAN 5.0 0.0 X X 35000 0 34036 RICHARD P HUTCHISON DIRECTOR/PRESIDENT 40.0 0.0 X X 357083 0 76195 Steve Matthews Director/Secretary 1.0 0.0 X X 0 0 0 MATTHEW C FORYS Executive Vice President 40.0 0.0 X 236333 0 66615 MICHAEL J O'NEILL Vice President for Legal Programming 40.0 0.0 X 236333 0 66195 864749 0 243041 3 false true false 0 5638267 26733 5638267 0 0 0 0 0 497239 497239 0 0 1322885 1320338 2547 0 2547 2547 0 196 0 0 196 196 6138249 0 0 499982 0 0 1107790 793329 126645 187816 344811 209136 49262 86413 14438 8807 1877 3754 161119 98283 20945 41891 77267 54087 9272 13908 35173 35173 39874 39874 5274 1741 1793 1740 34827 7753 7952 19122 28865 20205 3464 5196 61288 49031 3064 9193 34487 15519 10346 8622 25339 17737 3041 4561 12091 8222 1572 2297 TRAINING & DEVELOPMENT 598265 491609 12222 94434 DUES & EDUCATION 21538 21538 0 0 3235 2265 388 582 2605681 1834435 291717 479529 386677 485523 7363786 10250185 14504 1783504 0 0 0 0 856748 604517 277570 252231 5368328 4544247 0 0 209670 44791 13620535 17360481 86221 109169 0 0 69856 42645 156077 151814 X 13464458 17208667 13464458 17208667 13620535 17360481 3532568 211641 0 X false true false false X 1133631 1664860 2792446 3383266 5638267 14612470 0 0 1133631 1664860 2792446 3383266 5638267 14612470 6352387 8260083 41848 10347 18206 492523 497239 1060163 0 169 169 178 176 196 888 15673521 0 0.52701 0.43256 X Schedule A, Part II, Line 1 UNUSUAL GRANTS BY YEAR 2022 - 5,000,000 Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 169.0, COLUMN B - 169.0, COLUMN C - 178.0, COLUMN D - 176.0, COLUMN E - 196.0, COLUMN F - 888.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 748176 500645 247531 53904 53904 0 54668 49968 4700 252231 Federal Income Taxes OPERATING LEASE LIABILITY 42645 42645 6349890 211641 0 211641 6138249 0 0 6138249 2605681 0 0 2605681 0 0 2605681 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS 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 false false false false false false false false false RICHARD P HUTCHISON DIRECTOR/PRESIDENT 357083 0 0 0 0 0 28567 0 47628 0 433278 0 0 0 MATTHEW C FORYS Executive Vice President 236333 0 0 0 0 0 18867 0 47748 0 302948 0 0 0 MICHAEL J O'NEILL Vice President for Legal Programming 236333 0 0 0 0 0 18867 0 47328 0 302528 0 0 0 Schedule J, Part II, Column (D) NONTAXABLE BENEFITS UP TO 75% 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. 3 26733 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. Form 990, Part III, Line 1 ORGANIZATION'S MISSION 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 PROGRAM SERVICE DESCRIPTION United States Supreme Court and Lower Court Cases E.M.D. Sales, Inc. v. Carrera (Overtime for outside sales personnel) The Fourth Circuit Court of Appeals used an improperly high standard of proof for employers to qualify for exemptions to the Fair Labor Standards Act's (FLSA) minimum wage and overtime provisions. Landmark submitted a brief on behalf of the National Association of Wholesaler-Distributors and International Foodservice Distributors Association. Our brief focused on the important role played by outside salespeople and the negative national implications of universal adoption of the unlawful higher evidentiary standard. Smith and Wesson Brands Inc. v. Estados Unidos Mexicanos (Merits Stage) Landmark filed a merits brief in support of American firearms companies (multiple manufacturers and a single distributor) in December, 2024. Mexico sought to hold these companies liable for billions of dollars in damages caused by cartel violence in Mexico. Landmark argued that Mexico's claim was barred by the Protection of Lawful Commerce in Arms Act. Congress passed the PLCAA in the wake of lawsuits by state and local American governments against firearms companies in the 1990s that were modeled after successful tobacco litigation. The Foundation's brief identified a major flaw in Mexico's complaint: Mexico did not establish that the Petitioner distributer company sold firearms to any dealers it knew engaged in illegal sales. The firearms companies' reply brief stressed this point extensively. Consumers' Research v. Consumer Prod. Safety Comm'n (Cert Stage) Consumers' Research, an entity subject to the jurisdiction of the Consumer Product Safety Commission, challenged the "for cause" removal restriction on the President's ability to fire CPSC's executive leadership. The petition for cert was denied but this issue will no doubt return to the Court. Landmark's brief argued that Humphrey's Executor, the Supreme Court precedent allowing "for cause" firing statutes, should be overturned because it is an unconstitutional infringement on the Constitution's separation of powers. Save Jobs U.S.A. v. Department of Homeland Sec. (Cert Stage) Landmark joined Save Jobs U.S.A. in seeking a review of a D.C. Circuit Court of Appeals decision upholding a Biden-era Department of Homeland Security's regulation extending employment privileges to spouses of non-immigrant H1-B visa holders. Landmark argued that extending employment privileges to non-citizen visa holders via regulatory fiat violates Congress's authority to define categories of aliens eligible for employment. Landmark also argued that this regulation violates the Major Questions Doctrine. U.S.A. v. Trump (S.D. Fla. and 11th Circuit) Landmark, in partnership with Professors Josh Blackman and Seth Tillman, filed a brief in support of Mr. Trump's motion to dismiss Special Counsel Jack Smith's indictment in the document's retention case. Landmark presented a unique argument that Mr. Smith is not an "officer of the United States cannot function as a U.S. Attorney with prosecutorial powers. The Special Counsel's duties are temporary rather than continuing and permanent and under Supreme Court precedent a position that is not continuous is not an office. The Special Counsel thus was acting beyond his constitutional authority. Judge Cannon dismissed the indictment, concluding that the Special Counsel lacked statutory and constitutional authority to indict Donald Trump. On appeal to the 11th Circuit, Landmark filed a brief with former Independent Counsel Robert Ray, and law professors Josh Blackman and Seth Barrett Tillman. The case was voluntarily dismissed by the Justice Department after President Trump's reelection. Trump v. Anderson Landmark opposed legal actions seeking to have former President Donald Trump declared ineligible for the presidency under Section Three of the Fourteenth Amendment. Landmark filed briefs with the Michigan Court of Appeals and the Oregon Supreme Court urging rejection of these actions. In January, Landmark submitted a brief to the U.S. Supreme Court urging the Court to overturn the Colorado Supreme Court's decision disqualifying Mr. Trump from appearing on the Republican primary ballot. Landmark argued that affirming Colorado's decision would enable partisan officials to disqualify their political opponents by declaring them insurrectionists without the due process of law. Landmark's brief presented examples of incidents where politicians gave impassioned speeches that could, using Colorado's standard, be classified as inciting insurrection. Vice President Kamala Harris' statement that the 2020 violent riots "should "need" to continue was an example as was Representative Jamaal Bowan's pulling of a Capitol fire alarm. The Supreme Court ruled in Trump's favor in 2024. Loper v. Raimondo (Chevron Deference) In Loper v. Raimondo, the Supreme Court will decide whether it will officially revoke its decision in Chevron v. Natural Res. Def. Council. Landmark's amicus brief in Loper, highlighted the Biden Administration's failures to follow Court decisions in recent administrative law cases. Despite imposition of the Major Questions Doctrine in West Virginia v. EPA and the limiting principles espoused in Biden v. Nebraska (student loan cancellation), administrative agencies continue to promulgate regulations well beyond their statutory authority. Landmark argued that revocation of Chevron will place additional restraints on administrative agencies in their continuing efforts to unconstitutionally usurp legislative authority from Congress. The Supreme Court ruled in favor of Loper Bright Industries and overruled Chevron's deference standard. Charles G. Moore et ux. v. United States (Wealth Tax Case) After successfully supporting a petition for certiorari, Landmark filed an amicus brief at the merits stage arguing that Mandatory Repatriation Tax of the Tax Cuts and Jobs Act of 2017 was a direct tax on the Moores' wealth. The MRT applied retroactively to the Moores' proportional ownership of a foreign corporation, even though they did not realize any income. They did not sell their shares and never received any dividends. Since the direct tax was not apportioned among the states by population, it violated the Constitution's Direct Tax Clause and the Apportionment Clause. These clauses create a major hurdle for any national wealth tax plan. The Supreme Court ruled against the Moore's, but did not reach the wealth tax question. Teachers Union Political Activity Reporting Investigations American Federation of Teachers, IRS Administrative Complaint II In response to Landmark's initial IRS complaint detailing millions of dollars in unreported political expenditures, AFT stated that it conducted its political activities entirely through its 527 organization, AFT Solidarity. Landmark investigated the tax filings of AFT Solidarity and the Department of Labor filings of AFT. We again identified millions of dollars in apparently unreported political expenditures omitted from AFT's Department of Labor LM-2 reports. These findings prompted Landmark to supplement its original complaint documenting several million dollars in unreported political expenditures by AFT. In 2024 Landmark expanded its review of AFT political activities and expenditures. Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION - CONT'D Freedom of Information Act Requests: 1. Environmental Protection Agency (EPA) Landmark submitted a FOIA request seeking records relating to federal grants to non-governmental organizations at the end of the Biden Administration. We are seeking records evincing communications between officials within the EPA's Office of Grants and Debarment and leaders in prominent NGOs who received significant federal grant funds. 2. Customs and Border Protection (CBP): On September 27, 2023. Landmark requested records related to US Customs and Border Protection's use of the CBP One program for processing asylum seekers. Landmark requested records related to the rate of use of CBP One among asylum seekers entering the United States. CBP awarded Landmark a fee waiver but denied expedited processing. A limited production of records was received in 2024 and the matter was closed. 3. Department of Homeland Security: On September 27, 2023, Landmark requested communication records between Randi Weingarten, Miriam Feldblum, and Antonio Flores of the Homeland Security Academic Partnership Council (HSAPC) and the Department of Homeland Security between May 1, 2023, and September 6, 2023. Landmark requested communications records between these individuals, which Landmark considered to be unqualified appointees, related to the HSAPC meeting on September 6, 2023. DHS awarded Landmark a fee waiver but denied expedited processing. Records were produced in 2024 and the matter was closed. 4. Department of State: On December 14, 2023. Landmark requested communication records between the Department, Barack Obama, and staff members of the Office of Barack and Michelle Obama, as well as the Obama Foundation. Landmark sought records which might show that Barack Obama had influenced the direction and development of State Department policy. Heavily redacted records were produced in 2024 but with proper explanation of withholdings. The matter was closed. Form 990, Part VI, Line 15a & 15B - PROCESS FOR ESTABLISHING COMPENSATION 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public The organization's governing documents and financial statements are not available to the public. Form 990, Part VII, Section A, Line 1a, Column (F) NONTAXABLE BENEFITS UP TO 75% 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. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER INCOME - Total Revenue: 196, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 196;