2026-09-06T10:23:03-05:00 2026-03-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2025-04-01 541586817 AMERICAN CENTER FOR LAW AND JUSTICE INC AMER 7578029160 PO BOX 64429 VIRGINIA BEACH VA 23467 GARY SEKULOW VP OF FINANCE/CFO 7578029160 2026-09-04 1 PAMELA D HARDISTER CPA P00240127 7703948000 2026-09-04 2025 ACLJ - NATIONAL GARY SEKULOW PO BOX 64429 VIRGINIA BEACH VA 23467 32458415 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. 3 2 116 0 0 0 22831855 24818570 6985423 7547525 401754 47031 8138 6091 30227170 32419217 2518027 2478925 0 0 14673944 15165383 0 0 751788 12688267 13594069 29880238 31238377 346932 1180840 4459144 5817387 932362 945845 3526782 4871542 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 27806542 2478925 7547525 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. 27806542 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 45 0 116 1 0 0 0 0 0 0 0 0 0 0 X 3 2 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 GARY SEKULOW CFO 7578029191 6634 HIGHWAY 53 BRASELTON GA 30517 HAROLD RAY ESQ DIRECTOR 1.00 X 0 0 0 REV WILLIAM HAYNES DIRECTOR/TREASURER 1.00 X X 0 0 0 DENNIS BREWER ESQ DIRECTOR/SECRETARY 1.00 X X 0 0 0 DR JAY SEKULOW ESQ PRESIDENT 10.00 X X 0 0 0 THOMAS P MONAGHAN ESQ SECRETARY/TREASURER 30.00 X 487181 0 26552 ADAM SEKULOW MBA VP OF OPERATIONS 30.00 X 252249 0 7126 JAMES MURPHY ESQ VP OF ADMINISTRATION 20.00 X 94797 0 29804 GARY SEKULOW CPA CGMA VP OF FINANCE/CFO 30.00 X 415159 0 39573 SHARON W ALFORD CHIEF ACCOUNTING OFFICER 40.00 X 243904 0 34430 MATTHEW CLARK ESQ SENIOR COUNSEL FOR DIGITAL 40.00 X 479790 0 49524 DONN PARSONS ESQ CORPORATE COUNSEL 40.00 X 407550 0 14750 BEN SISNEY ESQ SENIOR COUNSEL FOR LITIGA 40.00 X 438452 0 46386 HARRY HUTCHISON DIRECTOR OF POLICY & SENIO 40.00 X 405843 0 38265 CECE NOLAND-HEIL ESQ SENIOR COUNSEL 40.00 X 381791 0 49450 WILLIAM S HAYNES DIRECTOR OF MEDIA OPERATIONS 40.00 X 322207 0 48598 CHRISTINA COMPAGNONE ESQ SENIOR MANAGING COUNSEL 40.00 X 342221 0 14101 4271144 0 398559 36 0 1 0 CONSTITUTIONAL LITIGATION AND ADVOCACY G 119 2ND STREET NE WASHINGTON DC 20002 LEGAL 10460896 ANDREW EKONOMOU ESQ 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 150000 4 23507 24795063 24818570 MEDIA SERVICES INCOME 516210 6050000 6050000 DATA PROCESSING INCOME 518210 1264857 1264857 CASE RECOVERY INCOME 541100 232668 232668 7547525 56038 56038 30191 36697 2501 -6506 -2501 -9007 -9007 OTHER INCOME 900099 6091 6091 6091 32419217 7547525 0 53122 1049735 1049735 1429190 1429190 2326503 1338186 630071 358246 9985226 8857365 966835 161026 320127 265103 41523 13501 1794052 1485685 232699 75668 739475 612372 95914 31189 11031947 10884521 129542 17884 52900 52900 132012 132012 25669 25669 753963 584198 141731 28034 149386 112972 34453 1961 204732 105281 81723 17728 453125 419162 32306 1657 66049 66049 40586 14356 24413 1817 180048 134159 38832 7057 BOOKS, DUES AND SEMINAR 109620 108704 916 MAINTENANCE 93450 5113 86107 2230 TELEPHONE AND UTILITIES 77856 40009 31778 6069 DATA MANAGEMENT 72693 72693 150033 89677 32635 27721 31238377 27806542 2680047 751788 1067468 2777260 1174041 1017642 296424 26738 5807 530 482760 453055 72792 29705 1798987 1940914 43625 24598 4459144 5817387 718396 799072 213966 146773 932362 945845 X 2352741 3853900 1174041 1017642 3526782 4871542 4459144 5817387 X 1180840 143625 20295 X 0 1 X 1 0 X 24339064 26529144 22300979 22831855 24818570 120819612 24339064 26529144 22300979 22831855 24818570 120819612 120819612 35746 37424 45001 58362 56038 232571 15342 12029 6996 8138 6091 48596 121100779 20985727 0.99770 0.99780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 132012 0 0 132012 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. 72932 72932 0 409828 380123 29705 29705 SPLIT-INTEREST LIABILITY 120822 OPERATING LEASE LIABILITIES 25951 146773 X 32599540 143625 42072 20295 205992 32393548 25669 25669 32419217 31254780 42072 42072 31212708 25669 25669 31238377 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 YEARS ENDED MARCH 31, 2026 AND 2025. 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, 2026 AND 2025, 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 20,295. 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 INTERNAL REVENUE SERVICE. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 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. 1429189 1 0 0 0 1 0 1429189 0 1429189 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO FULFILL THE MISSION THROUGH LITIGATION AND LEGAL SERVICE RELATED TO RELIGIOUS FREEDOMS AND HUMAN RIGHTS. 1429189 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) 1015753 0 TO SUPPORT AFFILIATED LEGAL ACTIVITIES. ACLJ - MIDWEST PO BOX 60 NEW HOPE KY 40052 611190087 501(C)(3) 20288 0 TO SUPPORT AFFILIATED LEGAL ACTIVITIES. 2 0 PART I, LINE 2: ACLJ NATIONAL UTILIZES BUDGETS, REVIEW OF AUDITED FINANCIAL STATEMENTS, INTERNAL FINANCIAL STATEMENTS, AND FORM 990'S TO MONITOR USE OF GRANT FUNDS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 MATTHEW CLARK ESQ SENIOR COUNSEL FOR DIGITAL 425543 0 54124 0 123 0 13950 0 35574 0 529314 0 0 0 THOMAS P MONAGHAN ESQ SECRETARY/TREASURER 486548 0 0 0 633 0 13950 0 12602 0 513733 0 0 0 BEN SISNEY ESQ SENIOR COUNSEL FOR LITIGA 409867 0 28401 0 184 0 10812 0 35574 0 484838 0 0 0 GARY SEKULOW CPA CGMA VP OF FINANCE/CFO 398968 0 15450 0 741 0 13950 0 25623 0 454732 0 0 0 HARRY HUTCHISON DIRECTOR OF POLICY & SENIO 361139 0 44071 0 633 0 13866 0 24399 0 444108 0 0 0 CECE NOLAND-HEIL ESQ SENIOR COUNSEL 359648 0 21615 0 528 0 13876 0 35574 0 431241 0 0 0 DONN PARSONS ESQ CORPORATE COUNSEL 381586 0 25841 0 123 0 7350 0 7400 0 422300 0 0 0 WILLIAM S HAYNES DIRECTOR OF MEDIA OPERATIONS 295596 0 26500 0 111 0 13024 0 35574 0 370805 0 0 0 CHRISTINA COMPAGNONE ESQ SENIOR MANAGING COUNSEL 318648 0 23462 0 111 0 12725 0 1376 0 356322 0 0 0 SHARON W ALFORD CHIEF ACCOUNTING OFFICER 225441 0 17659 0 804 0 8807 0 25623 0 278334 0 0 0 ADAM SEKULOW MBA VP OF OPERATIONS 229545 0 22704 0 0 0 7126 0 0 0 259375 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 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 10460896 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. 415159 COMPENSATION TO A FAMILY MEMBER OF ANOTHER PERSON REPORTED IN FORM 990, PART VII, SECTION A 0 ADAM SEKULOW MBA VP OF OPERATIONS. GARY SEKULOW'S SON 252249 COMPENSATION TO A FAMILY MEMBER OF ANOTHER PERSON REPORTED IN FORM 990, PART VII, SECTION A 0 WILLIAM S HAYNES PRODUCER. SON OF REV. WILLIAM HAYNES 322207 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 VP OF OPERATIONS AND IS GARY SEKULOW'S SON. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL DRAFT OF THE 990 IS SENT BY EMAIL TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO REVIEW AND SUBMIT TO GENERAL COUNSEL ANY CONFLICTS OF INTEREST BEFORE EACH BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED ANNUALLY AND COMPREHESIVE COMPENSATION STUDIES ARE PERFORMED EVERY 3 TO 5 YEARS.THE BOARD APPROVES OFFICERS AND KEY EMPLOYEES COMPENSATION ANNUALLY. 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 20,295.