Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
EIN 04-3467254 • 501(c)3 • Philadelphia, PA
Profile
The mission of fire is to defend and sustain individual rights - including freedom of speech, legal equality, due process, religious liberty, and sanctity of conscience - at americas colleges and universities.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 1.7% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$74,097,710
Up $10,832,555 (+17%) from 2024
Liabilities
Down$9,637,453
Down $399,460 (-4.0%) from 2024
Net Assets
Up$64,460,257
Up $11,232,015 (+21%) from 2024
Revenue
Up$40,016,763
Up $6,592,429 (+20%) from 2024
Expenses
Up$29,735,575
Up $1,744,437 (+6.2%) from 2024
Net Income
Up$10,281,188
Up $4,847,992 (+89%) from 2024
Most recent year
2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.
The mission of fire is to defend and sustain individual rights - including freedom of speech, legal equality, due process, religious liberty, and sanctity of conscience - at america's colleges and universities.
Defend and sustain the individual rights of all americans to free speech and free thought- the most essential qualities of liberty.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $33,033,207 | $39,682,254 | ▲ $6,649,047 |
| Savings and Temporary Cash Investments | $2,980,174 | $5,860,470 | ▲ $2,880,296 |
| Land, Buildings, and Equipment, Net | $1,388,636 | $5,215,493 | ▲ $3,826,857 |
| Pledges and Grants Receivable | $6,349,110 | $4,421,315 | ▼ $1,927,795 |
| Investments Other Securities | $2,482,346 | $1,563,894 | ▼ $918,452 |
| Prepaid Expenses and Deferred Charges | $336,048 | $595,475 | ▲ $259,427 |
| Cash and Non-Interest-Bearing Accounts | $364,109 | $126,700 | ▼ $237,409 |
| Accounts Receivable | $228 | $228 | → $0 |
| Total Assets | $51,099,560 | $63,265,155 | ▲ $12,165,595 |
| Other Assets Total | $4,165,702 | $5,799,326 | ▲ $1,633,624 |
| Liabilities | |||
| Other Liabilities | $5,272,103 | $8,355,561 | ▲ $3,083,458 |
| Accounts Payable and Accrued Expenses | $676,517 | $1,681,352 | ▲ $1,004,835 |
| Total Liabilities | $5,948,620 | $10,036,913 | ▲ $4,088,293 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $37,184,417 | $47,806,920 | ▲ $10,622,503 |
| Net Assets With Donor Restrictions | $7,966,523 | $5,421,322 | ▼ $2,545,201 |
| Total Net Assets Fund Balance | $45,150,940 | $53,228,242 | ▲ $8,077,302 |
| Total Liabilities and Net Assets / Fund Balance | $51,099,560 | $63,265,155 | ▲ $12,165,595 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $4,108,241 | $567,597 | $4,675,838 |
| Equipment | $878,305 | $502,970 | $1,381,275 |
| Other Land Buildings | $228,947 | $454,109 | $683,056 |
| Other Assets Org | $5,649,675 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $24,386 | - | - | - | $24,386 |
| 2022 | $24,386 | - | - | - | $24,386 |
| 2021 | $24,386 | - | - | - | $24,386 |
| 2020 | $24,386 | - | - | - | $24,386 |
| 2019 | $24,252 | - | ▲ $134 | - | $24,386 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bob Corn Revere | Chief Counsel | FT | $536,925 | $32,679 | $569,604 |
| Gregory Lukianoff | President and CEO | FT | $495,023 | $49,791 | $544,814 |
| Alisha Glennon | Chief Operating Officer | FT | $380,406 | $55,309 | $435,715 |
| William Creeley | Legal Director | FT | $336,273 | $55,136 | $391,409 |
| Nicholas Perrino | Executive Vice President | FT | $247,689 | $50,326 | $298,015 |
| Ronald London | General Counsel | FT | $248,372 | $41,711 | $290,083 |
| Darpana Sheth | Vice President of Litigation | FT | $231,489 | $38,998 | $270,487 |
| Matt Harwood | Vice President of Communications | FT | $171,135 | $43,077 | $214,212 |
| Bridget Glackin | Senior Vice President, Dev | FT | $155,689 | $45,123 | $200,812 |
| Joseph Cohn | Legislative & Policy Direc | FT | $174,327 | $21,586 | $195,913 |
| Name | Title |
|---|---|
| John Ellis | Chairman |
| Jack Henneman | Vice Chair as of Oct 2023 |
| Joseph Maline | Director |
| Keith Whittington | Director |
| Samuel J Abrams | Director |
| Sandy Leong | Director |
| Kurt Jaggers | Director as of Aug 2023 |
| Harvey Silverglate | Co-founder |
| Virginia Postrel | Secretary |
| Kmele Foster | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Corporate Facilities Of New Jersey | Office Expansion | 2129 CHESTNUT STREET, Philadelphia, PA 19103 | $495,781 |
| Nodehaus Media LLC | Advertising Services | 921 36TH STREET SW SUITE 109, Williamstown, MA 01267 | $126,000 |
| Cdw | It Equipment | 200 NORTH MILWAUKEE AVE, Vernon Hills, IL 60061 | $109,598 |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Miscellaneous | 32 | $210,502 | Fair Market Value |
| Total Noncash Contributions | 32 | $210,502 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $15,071,641 |
| Other Expenses | $12,451,397 |
| Total Fundraising Expense | $3,692,542 |
| Grants and Similar Amounts Paid | $468,100 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $7,923,599 | $1,052,507 | $1,517,896 | $10,494,002 |
| Advertising | $2,633,803 | $784 | $56,182 | $2,690,769 |
| Current Officers, Directors, Trustees, and Key Employees | $1,429,245 | $355,268 | $361,255 | $2,145,768 |
| Fees for Services Other | $1,213,674 | $18,331 | $36,074 | $1,268,079 |
| Conferences and Meetings | $997,999 | $41,748 | $164,423 | $1,204,170 |
| Other Employee Benefits | $869,388 | $122,082 | $174,284 | $1,165,754 |
| Occupancy | $835,349 | $125,708 | $165,357 | $1,126,414 |
| Information Technology | $774,363 | $116,530 | $153,285 | $1,044,178 |
| Travel | $776,797 | $18,579 | $188,778 | $984,154 |
| Office Expenses | $301,968 | $32,821 | $566,864 | $901,653 |
| Payroll Taxes | $662,505 | $98,678 | $132,966 | $894,149 |
| Depreciation Depletion | $440,670 | $66,314 | $87,231 | $594,215 |
| Fees for Services Legal | $480,096 | $6,761 | $8,893 | $495,750 |
| Grants to Domestic Orgs | $416,421 | - | - | $416,421 |
| Pension Plan Contributions | $282,255 | $34,856 | $54,857 | $371,968 |
| Insurance | $77,972 | $11,734 | $15,435 | $105,141 |
| Fees for Service Investment Mgmnt Fees | - | $102,156 | - | $102,156 |
| Other Expenses | $81,066 | $1,829 | $2,596 | $85,491 |
| Fees for Services Lobbying | $64,542 | - | - | $64,542 |
| Grants to Domestic Individuals | $39,679 | - | - | $39,679 |
| Fees for Services Accounting | $22,426 | $3,375 | $4,439 | $30,240 |
| Foreign Grants | $12,000 | - | - | $12,000 |
| Total Functional Expenses | $22,088,535 | $2,210,061 | $3,692,542 | $27,991,138 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $27,991,138 |
| Expenses per Audited Statements | $27,888,982 |
| Total Expenses per Audited Statements | $27,888,982 |
| Expenses Not Reported on Financial Statements | $102,156 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Alumni Free Speech Alliance | Lancaster, SC | 501(c)(3) | Provide Assistance to the Alumni Free Speech Alliance to Cover Overhead and Administrative Costs While Afsa Partners With Fire to Develop More Independent Alumni Groups Across the Country. | $173,800 |
| University of Washington (grants) | Chicago, IL | 511(a)(2)(b) | Support for Study Looking at How Dei Statements From Different Ideological Points of View Are Evaluated. | $37,384 |
| Pembroke College Foundation Inc | Williamsville, NY | 501(c)(3) | Support for a Digital Humanities Project Visualizing the Evolution of First Amendment-like Protections in State Constitutions, and Interviews With Judges Who Interpret Said Protections. | $33,000 |
| California State University Long Beach | Long Beach, CA | 501(c)(3) | Support for Project to Create a General Population Baseline Against Which to Compare the Results of the College Free Speech Rankings Survey. | $31,400 |
| University of Pittsburgh | Pittsburgh, PA | 501(c)(3) | Support for a Study Looking at Whether Ideological Preferences Are Signalled in Education School Job Postings and If That Has Changed Over Time. | $22,500 |
| University of California Berkeley | Berkeley, CA | 501(c)(3) | Support for Study Examining Whether There Is Ideological Bias in Federal Science Funding Projects. | $22,000 |
| New York University | New York City, NY | 501(c)(3) | Support for Their New Project Cateloguing and Creating a Database of Slapp Lawsuits Across the USA | $20,000 |
| New York University | New York City, NY | 501(c)(3) | Support for Participation in the First Amendment Summit Including Promotion to Universities for Virtual Engagement and Follow-up Outreach for Adoption of Free Speech Orientation Materials | $15,000 |
| Brown University | Providence, RI | 501(c)(3) | Support for Project Studying Whether Viewpoint Diversity Affects Success in Group Problem-solving | $13,860 |
| The Trustees of the University of Pennsylvania | Philadelphia, PA | 501(c)(3) | Support for a Study Looking at Political Statements Issued by Academic Journals and Professional Organizations | $13,500 |
| The Regents of the University of California | Merced, CA | 501(c)(3) | Support for a Project Examining the Scholarly Output of Academics Before and After They Face Controversies Related to Their Speech. | $13,200 |
| Regents of the University of California | Merced, CA | 501(c)(3) | Support for Study Examining How Misperceptions of Partisan Beliefs Impacts the Consequences Subjects Think Are Appropriate for Speech | $11,977 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | President and CEO | SERVICES AGREEMENT - IN FURTHERANCE OF ITS CHARITABLE AND EDUCATIONAL PURPOSES, FIRE HAS A SERVICE AGREEMENT WITH ITS PRESIDENT AND CEO (CEO) TO PROVIDE CERTAIN ADMINISTRATIVE SERVICES, STAFFING AND OTHER RESOURCES TO THE CEO IN CONNECTION WITH THE CEO'S PERSONAL BOOK PROJECT. THE AGREEMENT WAS APPROVED BY THE INDEPENDENT MEMBERS OF FIRE'S BOARD OF DIRECTORS WITHOUT THE PARTICIPATION OF THE CEO WAS BASED UPON COMPARABILITY DATA PROVIDED BY A THIRD-PARTY VALUATION FIRM TO ENSURE THAT THE CONSIDERATION PAID FOR THE SERVICES WAS EQUAL TO THE FAIR MARKET VALUE OF THE SERVICES PROVIDED. AS OF THE DATE OF THIS FILING, AND BASED ON THE INFORMATION PROVIDED BY THE THIRD-PARTY VALUATION FIRM, FIRE HAS RECEIVED FULL CONSIDERATION FOR THE VALUE OF ITS SERVICES AND OTHER RESOURCES PROVIDED TO THE CEO. | No | $130,502 |
| Liability | Amount |
|---|---|
| Lease Liabilities - Operating | $8,355,561 |
“There are no committees with authority to act on behalf of the governing body.”
“The director of finance and accounting compiles all the information needed to complete the form 990 which is prepared by an independent accounting firm. Management, including the chief operating officer and president/ceo, review the form in detail. In addition, a complete copy of the form 990 is provided to all board members for review prior to its filing with the internal revenue service.”
“The board of directors will undertake a review of the matter by making all necessary inquiries deemed warranted by the circumstances. An appropriate organizational response shall be determined by disinterested members of the board of directors. The organization reviews business relationships with all vendors annually. Conflicts involving employees are resolved by the president. Conflicts involving the president or board of directors are resolved by the board of directors. Proceedings are documented in a memo or minutes as deemed appropriate by the circumstances. There is a recurring agenda item at the annual board meeting to ask for any potential conflicts.”
“The compensation committee of the board of directors conducts a compensation study and uses other comparative data as well as an independent review to determine appropriate compensation of the president and ceo. The compensation committee reports findings to the board of directors. The board of directors approves the compensation package. The deliberation and final decision are documented timely as part of the committee and board minutes. The process described here was last completed in 2023.”
“The conflict of interest policy is made available to the public upon request. The financial statements are available on the website. The governing documents are not made available for public inspection.”
“In addition to direct litigation, fire participates as amicus curiae in strategically chosen cases to support critical legal arguments and advance important precedent. Finally, the litigation project works to position fire as a thought leader in first amendment jurisprudence by publishing opinion pieces and legal scholarship, teaching continuing legal education courses, and recruiting like-minded attorneys for our legal network and faculty legal defense fund. Between july 1, 2023 and june 30, 2024, fire was in active litigation in 26 cases, furthering its mission. 1. Diei v. Boyd, et al., case no. 23-5771 (6th cir.): fire represents former graduate pharmacy student kimberly diei in this lawsuit against the university of tennessee health science center and its administrators. Diei was investigated twice by her program's "professional conduct committee" because of allegations that her personal social media activity was too "crude," "vulgar, and "sexual." after the district court dismissed the case on the pleadings, diei appealed to the u.s. Court of appeals for the sixth circuit. This lawsuit furthers fire's mission by seeking to (a) protect a student's off-campus, extramural, and online speech and (b) establish constitutional constraints on a public university's discretion to punish expression it subjectively deems "unprofessional." 2. Phillips v. Collin college, et al., case no. 4:22-cv-184 (e.d.tex.): in its third lawsuit against collin college, fire represented history professor michael phillips after the college terminated him for criticizing the administration's covid-19 safety measures and for other protected speech. Phillips successfully defeated the college's motions to dismiss and summary judgment, forcing the college to defend its actions at trial. Ultimately, the jury found in favor of the college, concluding that, although phillips was terminated because of speech protected by the first amendment, he would have been terminated anyway. This lawsuit furthered fire's mission by defending the right of public college faculty to comment as private citizens on matters of public concern without retaliation and by showing administrators nationwide that fire will represent professors through trial to vindicate their rights. 3. Fire v. Tarleton state university, case no. 11-23-00232 (court of appeals, 15th ct. App., tex.): in february 2022, fire sued tarleton state university for failing to disclose public records under the texas public information act. Fire sought information about a former professor who threatened to sue the student newspaper, texan news service, for defamation after it accurately reported on allegations of his inappropriate conduct toward female students. Tarleton pressured the student newspaper to take down the articles or risk losing funding, then took over the paper, which previously had been editorially independent. The trial court ordered tarleton to produce the records and awarded fire its costs and fees. After tarleton moved to reconsider, the court upheld its order to disclose the records but reversed its grant of costs and fees. The case is now awaiting a decision on appeal. This lawsuit furthers fire's mission by holding public institutions accountable for their violations of press freedom and by vigorously pursuing the disclosure of records made public under state or federal law. 4. Reges v. Cauce, case no. 0:24-cv-03518 (9th cir.): fire represents computer science professor stuart reges, who faces potential termination for including on his syllabus a satirical critique of the "indigenous land acknowledgement statement" the university of washington encourages faculty to include on their syllabi. University administrators punished reges for his protected speech by censoring the online version of his syllabus, creating a competing section of his class, and investigating him for more than two years under a vague policy that prohibits "unacceptable and "inappropriate" speech. After the district court”
“9. Hall-rayford v. City of eastpointe, case no. 2:22-cv-12714 (e.d. Mich): fire represented four citizens of eastpointe, michigan seeking a court order requiring the mayor and city to allow peaceful criticism at city council meetings. During the public-comment period of city council meetings, former mayor monique owens repeatedly shouted down these constituents after they criticized her. In april 2024, the city settled the lawsuit by: (1) entering into a consent decree prohibiting the city from enforcing its unconstitutional ban on public comments "directed at" an elected official and requiring it to allow members of the public to criticize its elected officials; (2) passing a formal resolution apologizing to the plaintiffs and establishing sept. 6 as an annual "first amendment day" in eastpointe; and (3) paying each plaintiff $17,910 (a nod to the year the first amendment was ratified), plus attorneys' fees, for a total of $83,000. This lawsuit furthered fire's mission by protecting the first amendment right of members of the public to criticize local officials, including during the public-comment period of city council meetings. 10. Volokh v. James, case no. 23-356 (2d cir.): fire represents eugene volokh and online platforms rumble and locals in a federal challenge to a new york law targeting so-called "hate speech" by requiring online platforms to respond to or address speech that someone, somewhere, finds "humiliating or "vilifying" toward a group based on race, color, religion, or other protected class. After the district court granted a preliminary injunction, the u.s. Court of appeals for the second circuit heard oral argument in february 2024. The case now is awaiting a decision on appeal after the parties submitted supplemental briefing. This lawsuit furthers fire's mission by protecting online speech from government interference and holding the line against government regulation of "hate speech," which is protected by the first amendment. 11. O.j. V. Chappaqua center school dist., case no. 7:2024-cv-02830 (s.d.n.y.): fire represents a public high school student who was suspended in 2022 after he recorded satirical and sophomoric freestyle rap lyrics at a friends' house. Unknown to him, his friend combined his lyrics which included homophobic slurs with another teen, and posted the recording on soundcloud. School administrators, who learned of the recording through anonymous complaints, deemed the lyrics to be "hate speech" even though the plaintiff is a member of the lgbtq community. This lawsuit furthers fire's mission to protect the right of public high school students to express themselves online, on their own time, outside of school especially where their artistic expression is unrelated to and does not disrupt school. 12. D.a. V. Tri county area schools, case no. 1:23-423 (w.d. Mich.): fire represents two middle-school students in michigan in a lawsuit challenging their public school's viewpoint-discriminatory ban on "let's go brandon" apparel and its dress code that bans clothing "call[ing] undue attention" to the student. School officials ordered the students to remove sweatshirts with the phrase "let's go brandon," a well-known, non-profane, anti-president biden slogan, while allowing other students to wear apparel with different political messages, including gay-pride-themed hoodies. This litigation furthers fire's mission to protect student speech in k-12, especially core political speech, and prevent schools from engaging in viewpoint discrimination. 13. I.p. V. Tullahoma city schools, case no. 4:23-cv-26 (e.d. Tenn.): fire represents a student challenging his suspension for images he posted on his personal instagram mocking his high school principal. Although the posts did not disrupt school, principal jason quick and assistant principal crutchfield slapped the student with a three-day, out-of-school suspension, relying on the school's social media policies, including one prohibiting students from posts”
“17. Palsgaard v. Christian, case 1:23-cv-01228-sab (e.d. Cal.): fire represents six tenured professors in this first amendment challenge to california community college's diversity, equity, inclusion, and accessibility (deia) regulations, which require all community college professors to incorporate the state's views on deia into their teaching. This case furthers fire's mission by protecting the first amendment rights of public university faculty, including the right to not be compelled to speak. 18. Dubash v. City of houston, et al., case 4:23-cv-03556 (s.d. Tex.): fire and the university of texas's law and religion clinic represent animal-rights advocates, daraius dubash and faraz harsini, who peacefully show documentary footage of industrial animal practices on hand-held screens to passersby in discovery green park. Three times, houston officials and the group that runs the public park kicked dubash and harsini out of the park, despite allowing other groups to demonstrate in discovery green over recent years. On the fourth time, houston police handcuffed and arrested dubash because they and park staff found the documentary footage "offensive." this case furthers fire's mission by protecting the first amendment right of citizens to peacefully protest and express their political opinions in a public park. 19. Vinson v. Clark, et al., case 2:22-cv-00020-cr (d. Vt.): fire and the aclu of vermont represents isabel vinson in this constitutional challenge to a vermont law that criminalizes "disturbing the peace by use of telephone or other electronic communication." vinson was criminally cited under this law for her facebook comments opposing a local businessman's "all lives matter" post. Vinson moved for summary judgment, asking the court to stop vermont from using the unconstitutionally overbroad and vague law to target protected online communications. This lawsuit furthers fire's mission by protecting the first amendment right of individuals to express their political beliefs and criticize others online. 20. Gibbons v. Phipps, case 2:23-cv-00138 (e.d. Tenn.): fire represents joshua gibbons in this lawsuit against the city of kingsport, its officials, and police officers for arresting him in retaliation for constitutionally protected expression. Gibbons is a frequent critic of the kingsport police department, recording police officers and exposing their misconduct on his youtube channel. After gibbons posted a video showing a police officer speeding in his cruiser, the kingsport police department with the blessing of its senior leadership sent eight, heavily armed officers to arrest him in a pre-dawn raid in october 2022 for alleged speeding, unlawful use of a cell phone while driving, and disorderly conduct. This case furthers fire's mission by protecting americans' first amendment rights to criticize public officials online. 21. Zoulek v. Hass, case 2:24-cv-00031 (d. Utah): fire is partnering with davis, wright tremaine llp to challenge the constitutionality of utah's latest social media age-verification law, which takes effect october 1, 2024. The utah minor protection in social media act requires every social media user to verify their age or else be restricted to a version of social media that essentially makes them and their speech invisible to any user to whom they are not already connected. Plaintiffs are teens who use social media, their parents, adults who escaped abusive homes and use social networks to help young people in similar circumstances, and a nonprofit organization that uses social media to teach teens about environmental science and advocacy. This litigation furthers fire's mission by fighting against laws that seek to regulate and chill the online speech of both adults and minors. 22. Netchoice v. Bonta, case no. 5:22-cv-08861-blf (9th cir.): fire is partnering with davis wright tremaine, llp to challenge the constitutionality of the california age-appropriate design code act. The law requires every onlin”
“24. Gray v. Hemminger, case no. 4:23-cv-00197 (s.d. Ga.): fire represented jeff gray in this second lawsuit challenging his arrest for holding a "god bless the homeless vets" sign outside city hall in port wentworth, georgia. Despite acknowledging that gray was not doing anything unlawful, police told gray that city employees could eject him from a public sidewalk because it was "city property." after gray declined to identify himself and began filming the encounter, police arrested him. In november 2023, port wentworth issued a formal apology to gray, agreed to train its officers on first amendment rights, and made three payments of $1,791 representing the year the first amendment was ratified to the national coalition for homeless veterans, gray, and fire. The city also issued a public statement recognizing that the area in front of its city hall is a public forum, helping to ensure that nobody will be banned from that space for protected speech in the future. This case furthered fire's mission by protecting the right to speak in public areas, the right to engage in anonymous expression, and the right to record police officers. 25. Gray v. Wright, case no. 5:23-cv-7 (s.d. Ga.): fire also represented jeff gray in a third lawsuit against officials in blackshear, georgia, where the chief of police told gray that a local ordinance prohibited him from "demonstrating" with his "god bless homeless vets" sign without a permit. When gray declined to leave, the officer issued him a citation, which the city later dismissed. Fire and the first amendment clinic at the university of georgia school of law sued to have the application of the ordinance declared unconstitutional. In may 2023, the city of blackshear settled the case. The city rescinded the ordinance used to cite gray, agreed to train its police officers on the first amendment, and donated $1,791 representing the year the first amendment was ratified to the national coalition for homeless veterans. This lawsuit furthered fire's mission by protecting the right to speak in public areas without requiring a government permission slip. 26. Adams v. Gulley, no. Cch-24-587004 (s.f. Super. Ct.): fire is defending pennsylvania resident amy gulley against a civil-harassment restraining order and strategic lawsuit against public participation brought by a british expat living in california to suppress gulley's public criticism of her efforts to intervene in a famous trial of a british nurse found guilty of committing infanticide. Fire is challenging the civil-harassment restraining order as a prior restraint. This case furthers fire's mission by defending against slapps and seeking to curb the use of restraining orders to silence criticism. From july 1, 2023 to june 30, 2024, fire participated as amicus curiae in the following 33 cases: 1. Lindke v. Freed (scotus merits) - 6/30/23 2. Center for medical progress v. Planned parenthood federation of america (scotus cert) - 7/3/23 3. Henderson v. Texas (scotus cert) - 7/14/23 4. In re brown (state bar of california hearing department) - 7/28/23 5. Taylor v. Leblanc (5th cir.) - 8/8/23 6. O'connor-ratcliff v. Garnier (scotus merits) - 8/15/23 7. Vidal v. Elster (scotus merits) - 9/12/23 8. Damiano v. Grants pass school district no. 7 (9th cir.) - 9/13/23 9. Peta v. Tabak (d.c. Cir.) - 9/15/23 10. Speech first v. Sands (scotus cert) - 9/18/23 11. Thomas v. Leagle (c.d. Cal.) - 9/21/23 12. Free speech coalition v. Colmenero (5th cir.) - 9/26/23 13. L.m. V. Town of middleborough (1st cir.) - 10/2/23 14. Parents defending education v. Olentangy local school district board of education (6th cir.) - 10/2/23 15. Porter v. Board of trustees of north carolina state univ. (scotus cert) - 11/6/23 16. Deray mckesson v. John doe (scotus cert) - 11/6/23 17. Tawwater v. Rowan cmty. College (n.j. Supreme ct.) - 11/17/23 18. Book people, inc. V. Wong (5th cir.) - 11/17/23 19. Netchoice v. Paxton and moody v. Netchoice (scotus merits) - 12/6/23 20. Gonzalez v.”
“Gain on disposal of lease related asset 170,998.”
“The foundation's endowment consists of one individual fund established primarily to fund operations.”
“The foundation is a nonprofit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. Accordingly, there is no provision for income taxes. The foundation is not aware of any activities that would jeopardize its tax-exempt status, nor is it aware of any of its activities that are subject to tax on unrelated business income taxes. The foundation follows the guidance in the income tax standard regarding the recognition and measurement of uncertain tax positions. The guidance clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. The guidance further prescribes recognition and measurement of tax provisions taken or expected to be taken on a tax return that are not certain to be realized. The application of this standard had no impact on the foundation's financial statements. The foundation's income tax returns are subject to review and examination by federal, state, and local authorities.”
“Gain on disposal of lease related asset 170,998.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 676517 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1681352 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 228 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 228 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT- THE MOST ESSENTIAL QUALITIES OF LIBERTY. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 56182 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 784 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2633803 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2690769 |
| IRS990/AllOtherContributionsAmt | 0 | 32251288 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GAIL LUCAS CPA MBA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2157173473 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 510 WALNUT STREET SUITE 900 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19106 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 364109 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 126700 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 361255 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 355268 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 1429245 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2145768 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 164423 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 41748 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 997999 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1204170 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 495781 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 126000 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 109598 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2129 CHESTNUT STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 921 36TH STREET SW SUITE 109 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 200 NORTH MILWAUKEE AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | WILLIAMSTOWN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | VERNON HILLS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 19103 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 01267 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 60061 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | CORPORATE FACILITIES OF NEW JERSEY |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | NODEHAUS MEDIA LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | CDW |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | OFFICE EXPANSION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | ADVERTISING SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | IT EQUIPMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 32251288 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 468100 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1049430 |
| IRS990/CYOtherExpensesAmt | 0 | 12451397 |
| IRS990/CYOtherRevenueAmt | 0 | 42310 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 81306 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5433196 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 15071641 |
| IRS990/CYTotalExpensesAmt | 0 | 27991138 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3692542 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 33424334 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 87231 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 66314 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 440670 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 594215 |
| IRS990/Desc | 0 | COMMUNICATIONS: FIRE'S COMMUNICATIONS PROGRAM SHARES OUR MISSION WITH MILLIONS OF AMERICANS THROUGH CHANNELS INCLUDING PRINT MEDIA, PODCASTS, VIDEOS, RADIO AND TELEVISION, SOCIAL MEDIA, AND ONLINE PLATFORMS. IN THE FISCAL YEAR 2023-24, WE AMASSED MORE THAN 920,000 SUBSCRIBERS AND FOLLOWERS, WELCOMED 4.6 MILLION VISITORS TO OUR WEBSITE, AND RECEIVED A RECORD-BREAKING 15,730 MEDIA MENTIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7966523 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5421322 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 142 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6843886 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 4439 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3375 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 22426 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30240 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 8893 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 6761 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 480096 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 495750 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 64542 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 64542 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 36074 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 18331 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1213674 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1268079 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 102156 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 102156 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 12000 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 12000 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 45309 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 45309 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 41572 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 37670 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 37711 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 29679 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 36698 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 33077 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 32123 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 18386 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JACK HENNEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VIRGINIA POSTREL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KMELE FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HARVEY SILVERGLATE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SAMUEL J ABRAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KURT JAGGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SANDY LEONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH MALINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KEITH WHITTINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GREGORY LUKIANOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ALISHA GLENNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | WILLIAM CREELEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | NICHOLAS PERRINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | RONALD LONDON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | BOB CORN REVERE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | DARPANA SHETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MATT HARWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | BRIDGET GLACKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | JOSEPH COHN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 499505 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 390406 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 349837 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 260345 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 252372 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 539925 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 233789 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 181135 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 168689 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 177527 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR AS OF OCT 2023 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CO-FOUNDER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR AS OF AUG 2023 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT AND CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | LEGAL DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | GENERAL COUNSEL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | CHIEF COUNSEL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | VICE PRESIDENT OF LITIGATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | VICE PRESIDENT OF COMMUNICATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | SENIOR VICE PRESIDENT, DEV |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | LEGISLATIVE & POLICY DIREC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -18219 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 39679 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 39679 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 416421 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 416421 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 12623593 |
| IRS990/GrossReceiptsAmt | 0 | 46066146 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 35 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 153285 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 116530 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 774363 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1044178 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 15435 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11734 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 77972 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 105141 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1067649 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1067649 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 2482346 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1563894 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 33033207 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 39682254 |
| IRS990/IRPDocumentCnt | 0 | 100 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1524676 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1388636 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5215493 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6740169 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 12641812 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION'S (FIRE'S) MISSION IS TO DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT-THE MOST ESSENTIAL QUALITIES OF LIBERTY.(CONTINUED ON SCHEDULE O)FIRE EDUCATES AMERICANS ABOUT THE IMPORTANCE OF THESE INALIENABLE RIGHTS, PROMOTES A CULTURE OF RESPECT FOR THESE RIGHTS, AND PROVIDES THE MEANS TO PRESERVE THEM. FIRE RECOGNIZES THAT COLLEGES AND UNIVERSITIES PLAY A VITAL ROLE IN PRESERVING FREE THOUGHT WITHIN A FREE SOCIETY. TO THIS END, WE PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON OUR NATION'S CAMPUSES, INCLUDING FREEDOM OF SPEECH, FREEDOM OF ASSOCIATION, DUE PROCESS, LEGAL EQUALITY, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 45150940 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 53228242 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -18219 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -18219 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2473108 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 37184417 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 47806920 |
| IRS990/NoncashContributionsAmt | 0 | 210502 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 165357 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 125708 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 835349 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1126414 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 566864 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 32821 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 301968 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 901653 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4165702 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5799326 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 170998 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 174284 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 122082 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 869388 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1165754 |
| IRS990/OtherExpensesGrp/Desc | 0 | RESEARCH SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1727 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 2596 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1829 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1752718 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 81066 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1754445 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 85491 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5272103 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8355561 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1292 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1292 |
| IRS990/OtherRevenueTotalAmt | 0 | 1292 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 1517896 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1052507 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 7923599 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 10494002 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 132966 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 98678 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 662505 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 894149 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 54857 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 34856 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 282255 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 371968 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 6349110 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 4421315 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 336048 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 595475 |
| IRS990/PrincipalOfficerNm | 0 | GREGORY LUKIANOFF |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SPEAKER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LITIGATION SETTLEMENT PROCEEDS |
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