2026-03-13T13:53:23-05:00 2025-06-30 050568611 SST ACCOUNTANTS & CONSULTANTS PLLC 12720 HILLCREST ROAD SUITE 500 DALLAS TX 752302039 990 2024-07-01 751403169 FIRST LIBERTY INSTITUTE FIRS 9729414444 2001 W PLANO PARKWAY 1600 PLANO TX 75075 AUSTIN WAUGH CFO 9729414444 2026-03-11 1 1 JEANETTE VERRELLI P00742631 9723921143 2024 2025-03-06 01:10:19Z FIRST LIBERTY KELLY SHACKELFORD 2001 W PLANO PARKWAY 1600 PLANO TX 75075 29943421 0 X WWW.FIRSTLIBERTY.ORG X 1972 TX FIRST LIBERTY INSTITUTE PROVIDES PRO BONO LEGAL SERVICES TO ADVANCE AND DEFEND RELIGIOUS LIBERTY FOR INDIVIDUALS, CHURCHES, AND OTHER MINISTRIES AND ORGANIZATIONS. 11 11 113 150 0 0 21203306 26901638 352591 1900359 586444 528479 0 0 22142341 29330476 164600 154918 0 0 13648210 13583275 244131 284123 3063535 10707038 12399792 24763979 26422108 -2621638 2908368 22659438 25253403 3787867 3419859 18871571 21833544 FIRST LIBERTY INSTITUTE PROVIDES PRO BONO LEGAL SERVICES TO ADVANCE AND DEFEND RELIGIOUS LIBERTY FOR INDIVIDUALS, CHURCHES, AND OTHER MINISTRIES AND ORGANIZATIONS. 0 0 10501268 10000 1745809 LEGAL: FIRST LIBERTY INSTITUTE (FLI) PROVIDES PRO-BONO LEGAL SERVICES TO ADVANCE AND DEFEND RELIGIOUS LIBERTY FOR INDIVIDUALS, CHURCHES, SYNAGOGUES, AND OTHER RELIGIOUS MINISTRIES. DURING 2024-2025 FLI REPRESENTED PLAINTIFFS IN 101 CASES AND ADMINISTRATIVE PROCEEDINGS FILED THROUGHOUT THE UNITED STATES, HELPING PROTECT THE RELIGIOUS LIBERTY OF INDIVIDUALS, CHURCHES, SYNAGOGUES, AND OTHER RELIGIOUS MINISTRIES. 10269190 144918 154550 EDUCATION: REACHING AND EDUCATING THE PUBLIC ABOUT KEY ISSUES AND LEGAL CASES THAT IMPACT THEIR RELIGIOUS LIBERTIES. THROUGH USE OF VIDEO, WEBSITES, SPEAKING ENGAGEMENTS, LETTERS, AND COLLATERAL MATERIALS, WE REACH TARGET AUDIENCES WITH IMPORTANT INFORMATION AND EMPOWER THEM TO TAKE ACTION. 20770458 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 117 0 1 113 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO DC GA HI KY MA MD MI MN MS NH NJ NC ND OH PA SC TN VA WA WV WI X AUSTIN WAUGH CFO 9729414444 2001 W PLANO PKWY 1600 PLANO TX 75075 TIM DUNN VICE CHAIR EXEC COMM/BOARD MEMBER 1.00 X X 0 0 0 MARK COVER CHAIR EXEC COMM/BOARD MEMBER 1.00 X X 0 0 0 AL ANGELL EXEC COMM/BOARD MEMBER 1.00 X 0 0 0 JAMES ROBERTSON EXEC COMM/BOARD MEMBER 1.00 X 0 0 0 PAT CLINE BOARD MEMBER 1.00 X 0 0 0 DEBORAH MUSE CARLSON BOARD MEMBER 1.00 X 0 0 0 DALE BROWN EXEC COMM/BOARD MEMBER/SECRETARY 1.00 X X 0 0 0 JOHN BARTLEY BOARD MEMBER 1.00 X 0 0 0 PAT DANIELS BOARD MEMBER 1.00 X 0 0 0 JODY THORNTON BOARD MEMBER 1.00 X 0 0 0 DAVID MOORE BOARD MEMBER 1.00 X 0 0 0 KELLY SHACKELFORD PRESIDENT/CEO 55.00 X 588889 0 38153 DAVID HOLMES COO/CFO/EVP 55.00 X 468753 0 38890 JEFF MATEER CLO/EVP 55.00 X 427569 0 37613 STEVE PURDUM CHIEF DEVELOPMENT OFFICER 55.00 X 196067 0 17218 HIRAM S SASSER EXEC. GEN. COUNSEL 55.00 X 300905 0 31124 DAVID HACKER VP LITIGATION/SR. COUNSEL 55.00 X 284965 0 34236 REBECCA DUMMERMUTH COUNSEL 55.00 X 258186 0 29353 JEREMY DYS SENIOR COUNSEL 55.00 X 201462 0 24654 2726796 0 251241 44 0 1 0 DUNHAM AND COMPANY 6111 W PLANO PARKWAY 2200 PLANO TX 75093 DIGITAL CONSULTING 1104039 IMPACT 4600 LYNDALE AVE N MINNEAPOLIS MN 55412 CONSULTING 664186 VERITAS GENERAL CONTRACTORS 16250 KNOLL TRAIL 111 DALLAS TX 75248 GENERAL CONTRACTING 419946 TODD DEXTER & ASSOCIATES 17950 PRESTON RD 340 DALLAS TX 75075 CONSULTING 342455 BESPEAK NETWORK 401 CONGRESS AVE 2650 AUSTIN TX 78701 DIGITAL PROMOTION 250000 10 26901638 606280 26901638 ATTORNEY FEE AWARDS 541100 1745809 1745809 PROGRAM REGISTRATION FEES 541100 154550 154550 1900359 522942 522942 610266 8216 612945 0 -2679 8216 5537 5537 29330476 1900359 0 528479 154918 154918 1655730 1336536 156298 162896 269020 216955 25454 26611 9517665 7675640 900529 941496 337832 272704 27433 37695 1003057 809686 81452 111919 799971 645752 64960 89259 693210 603351 89859 35393 35393 111821 111821 284123 284123 1964669 1751761 212908 2619446 2114465 165383 339598 939888 651234 166498 122156 1097325 768899 63802 264624 641515 323139 270381 47995 1308191 1014096 76063 218032 1574259 1220350 91533 262376 424186 302137 74719 47330 242393 193621 38256 10516 PRINTING & PUBLICATIONS 747496 603393 47194 96909 26422108 20770458 2588115 3063535 X 1702306 966500 0 735806 3703539 5408818 12733799 12845741 200000 44633 672687 1156853 4305528 1919877 2075330 2385651 3474083 3211707 22659438 25253403 903593 859318 88300 2884274 2472241 3787867 3419859 X 17935517 19920607 936054 1912937 18871571 21833544 22659438 25253403 2908368 53605 0 X 0 1 X 1 0 X 18813950 25904532 23962072 21203306 26901638 116785498 18813950 25904532 23962072 21203306 26901638 116785498 116785498 47999 24778 356135 586444 522943 1538299 118323797 2316645 0.98700 0.98750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111821 111821 26310288 26422109 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 45962 36589 145108 111821 339480 250000 250000 250000 250000 1000000 1500000 45962 36589 145108 111821 339480 2191520 977220 1214300 1970588 878704 1091884 143420 63953 79467 2385651 RIGHT OF USE ASSET 2346497 CASH SURRENDER VALUE OF LIFE INSURANCE 812463 SECURITY DEPOSIT 52747 3211707 LEASE LIABILITIES 2472241 2472241 X 29849100 53605 465019 518624 29330476 0 29330476 26887127 465019 465019 26422108 0 26422108 PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES OR ACCRUED IN THE STATEMENTS OF FINANCIAL POSITION. FEDERAL AND STATE TAX RETURNS OF THE INSTITUTE ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. X X X X X 1 DUNHAM AND COMPANY 6111 W PLANO PARKWAY 2200 PLANO TX 75093 DIGITAL CONSULTING 0 4964413 1068692 3895721 TODD DEXTER & ASSOCIATES 1800 PRESTON PARK 250 PLANO TX 75093 CONSULTATION 0 1533994 434492 1099502 6498407 1503184 4995223 AK CA CO DC GA HI KY MD MA MI MN MS NH NJ NC ND OH PA SC TN VA WA WV WI PART I OTHER: PART I, ITEM 3 -- EXEMPT FROM LICENSING: AL, AR, CT, FL, IL, KS, LA, ME, MO, NM, NY, OK, OR, RI OTHER: PART I, ITEM 2, COLUMN V: AMOUNTS SHOWN ARE TOTAL PAYMENTS TO VENDORS AND INCLUDE AMOUNTS PAID FOR POSTAGE, PRINTING, LIST RENTALS AND OTHER EXPENSES. 1 US SUPREME COURT HISTORICAL SOCIETY 224 E CAPITOL ST NE WASHINGTON DC 20003 237420574 501C3 15000 0 GENERAL SUPPORT COUNCIL FOR NATIONAL POLICY 444 NORTH CAPITOL STREET NW SUITE 830 WASHINGTON DC 20001 720921017 501C3 36500 0 GENERAL SUPPORT NATIONAL ASSOCIATION OF CHRISTIAN LAW MAKERS PO BOX 10388 CONWAY AR 72034 841804670 501C3 10000 0 GENERAL SUPPORT JAMES WILSON INSTITUTE 124 S WEST ST SUITE 200 ALEXANDRIA VA 22314 411970028 501C3 28418 0 GENERAL SUPPORT FAMILY POLICY FOUNDATION 8675 EXPLORER DRIVE SUITE 112 COLORADO SPRINGS CO 80920 464577178 501C3 50000 0 GENERAL SUPPORT FAMILY RESEARCH COUNCIL 801 G STREET NW WASHINGTON DC 20001 521792772 501C3 15000 0 GENERAL SUPPORT 6 PART I, LINE 2: GRANTS ARE MONITORED PERIODICALLY THROUGH REQUESTED ACTIVITY REPORTS. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 KELLY SHACKELFORD PRESIDENT/CEO 465031 0 123858 0 0 0 20700 0 17453 0 627042 0 0 0 DAVID HOLMES COO/CFO/EVP 381554 0 87199 0 0 0 20700 0 18190 0 507643 0 0 0 JEFF MATEER CLO/EVP 347633 0 79936 0 0 0 20700 0 16913 0 465182 0 0 0 HIRAM S SASSER EXEC. GEN. COUNSEL 259616 0 41289 0 0 0 19638 0 11486 0 332029 0 0 0 DAVID HACKER VP LITIGATION/SR. COUNSEL 236460 0 48505 0 0 0 18689 0 15547 0 319201 0 0 0 REBECCA DUMMERMUTH COUNSEL 235415 0 22771 0 0 0 11093 0 18260 0 287539 0 0 0 JEREMY DYS SENIOR COUNSEL 155754 0 45708 0 0 0 7176 0 17478 0 226116 0 0 0 STEVE PURDUM CHIEF DEVELOPMENT OFFICER 154285 0 41782 0 0 0 0 0 17218 0 213285 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS IS PROVIDED WHEN THE COMPANION'S ATTENDANCE AT MEETINGS, CONFERENCES, AND EVENTS HAS A BONA FIDE BUSINESS PURPOSE TO THE ORGANIZATION. THIS IS NOT TREATED AS TAXABLE COMPENSATION. THESE EXPENSES ARE NOT LIMITED TO OFFICERS, KEY EMPLOYEES, AND HIGHLY COMPENSATED INDIVIDUALS, BUT ARE AVAILABLE TO ALL EMPLOYEES IN THE SITUATIONS DESCRIBED. ADDITIONALLY, TRAVEL FOR COMPANIONS MAY BE PROVIDED IN ACCORDANCE WITH THE ORGANIZATION'S POLICY FOR NON-BONA FIDE BUSINESS PURPOSES. IN THESE CASES, THIS IS TREATED AS TAXABLE INCOME. NATHAN SHACKELFORD FAMILY MEMBER OF KELLY SHACKELFORD 142209 COMPENSATION 0 JO LISA HOLMES FAMILY MEMBER OF DAVID HOLMES 126811 COMPENSATION 0 X 46 606280 STOCK EXCHANGE 0 0 0 PART I, COLUMN (B): SECURITIES - PUBLICLY TRADED - THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. UPON COMPLETION, THE ORGANIZATION'S FINANCE TEAM REVIEWS THE FORM 990 THROUGH THE FOLLOWING PROCESS: 1) THE CFO AND ACCOUNTING TEAM MEMBERS COMPARE THE FORM 990 TO THE ANNUAL CORPORATE AUDIT AND INTERNAL FINANCIAL REPORTS. 2) A FINAL REVIEW OF CONTENT IS COMPLETED BY THE CFO AND COO. 3) OUTSIDE LEGAL COUNSEL ALSO REVIEWS THE FINAL DRAFT OF THE 990. 3) FOLLOWING THE ABOVE REVIEWS, THE FORM 990 IS DISTRIBUTED TO THE PRESIDENT AND CEO AND THE MEMBERS OF THE BOARD FINANCE COMMITTEE FOR REVIEW. 4) FOLLOWING THE FINANCE COMMITTEE'S REVIEW, THE 990 IS DISTRIBUTED TO THE FULL BOARD FOR REVIEW (CHANGES AND CORRECTIONS FROM THE ABOVE ARE ADDRESSED AT EACH STEP). 5) FOLLOWING THE ABOVE, THE CFO SIGNS AND INSTRUCTS THE FORM 990 TO BE FILED WITH THE IRS. 6) UPON FILING WITH THE IRS, FIRST LIBERTY'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AND DISTRIBUTION TO THE STATE GOVERNING BODIES, FOUNDATIONS, AND OTHER REQUESTING ENTITIES. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN THE CONFLICT OF INSTEREST POLICY AND DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. THE ORGANIZATION CONDUCTS PERIODIC REVIEWS TO ENSURE OPERATIONS ARE CONSISTENT WITH ITS CHARITABLE PURPOSES. DIRECTORS SHALL REPORT POSSIBLE CONFLICTS OF INTEREST TO THE CHAIRMAN OF THE BOARD OF DIRECTORS AND THE CFO PRIOR TO ANY ACTION ON A TRANSACTION BY THE ORGANIZATION THAT MAY HAVE A POSSIBLE CONFLICT. UPON REPORT OF A POSSIBLE CONFLICT, THE BOARD OF DIRECTORS SHALL CONDUCT AN INVESTIGATION AND DETERMINE WHETHER A CONFLICT OF INTEREST DOES EXIST AND WHETHER IT IS SUBSTANTIAL. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS ESTABLISHED AND SET BY THE ORGANIZATION'S INDEPENDENT BOARD OF DIRECTORS. THE BOARD HR/COMPENSATION COMMITTEE ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S CEO AND OFFICERS AND THEN RECOMMENDS THE APPROVED COMPENSATION TO THE FULL BOARD OF DIRECTORS FOR VOTE AND FINAL APPROVAL. THE BOARD EVALUATES THE COMPENSATION OF THE CEO AND OFFICERS AGAINST 990S OF OTHER ORGANIZATIONS AND 3RD PARTY COMPENSATION SURVEYS. COMPENSATION IS REVIEWED AND APPROVED BY A BOARD VOTE EACH JUNE AND THIS ACTION IS RECORDED IN THE MINUTES OF THE JUNE MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.