Civic Intelligence

Foundation for Individual Rights in Education Inc

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…

510 Walnut Street 900Philadelphia, PA 19106

thefire.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.13x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.24x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

80th percentile

26%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$667,056

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2011: $2,548,979Liabilities 2011: $74,814Net Assets 2011: $2,474,1652011Assets 2012: $2,384,563Liabilities 2012: $113,752Net Assets 2012: $2,270,8112012Assets 2013: $2,986,786Liabilities 2013: $88,128Net Assets 2013: $2,898,6582013Assets 2014: $2,862,471Liabilities 2014: $165,864Net Assets 2014: $2,696,6072014Assets 2015: $6,070,557Liabilities 2015: $155,269Net Assets 2015: $5,915,2882015Assets 2016: $7,769,381Liabilities 2016: $1,148,745Net Assets 2016: $6,620,6362016Assets 2017: $12,003,475Liabilities 2017: $1,311,191Net Assets 2017: $10,692,2842017Assets 2018: $16,378,703Liabilities 2018: $1,245,598Net Assets 2018: $15,133,1052018Assets 2019: $18,917,162Liabilities 2019: $1,551,358Net Assets 2019: $17,365,8042019Assets 2020: $22,950,802Liabilities 2020: $1,665,644Net Assets 2020: $21,285,1582020Assets 2021: $30,753,089Liabilities 2021: $1,602,971Net Assets 2021: $29,150,1182021Assets 2022: $43,920,299Liabilities 2022: $2,044,679Net Assets 2022: $41,875,6202022Assets 2023: $51,099,560Liabilities 2023: $5,948,620Net Assets 2023: $45,150,9402023Assets 2024: $63,265,155Liabilities 2024: $10,036,913Net Assets 2024: $53,228,2422024Assets 2025: $74,097,710Liabilities 2025: $9,637,453Net Assets 2025: $64,460,2572025

Highlighted filing

2025

Assets$74,097,710
Liabilities$9,637,453
Net Assets$64,460,257

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2011: $2,137,2162011Expenses 2012: $2,339,7442012Revenue 2013: $1,807,197Expenses 2013: $1,179,350Net Income 2013: $627,8472013Revenue 2014: $3,119,177Expenses 2014: $3,318,604Net Income 2014: -$199,4272014Revenue 2015: $7,401,750Expenses 2015: $4,188,282Net Income 2015: $3,213,4682015Revenue 2016: $6,359,697Expenses 2016: $5,658,143Net Income 2016: $701,5542016Revenue 2017: $10,899,264Expenses 2017: $6,787,293Net Income 2017: $4,111,9712017Revenue 2018: $12,605,246Expenses 2018: $8,101,665Net Income 2018: $4,503,5812018Revenue 2019: $10,939,868Expenses 2019: $8,706,449Net Income 2019: $2,233,4192019Revenue 2020: $13,740,060Expenses 2020: $9,463,308Net Income 2020: $4,276,7522020Revenue 2021: $16,092,176Expenses 2021: $10,499,318Net Income 2021: $5,592,8582021Revenue 2022: $37,125,569Expenses 2022: $22,299,708Net Income 2022: $14,825,8612022Revenue 2023: $35,935,057Expenses 2023: $34,236,134Net Income 2023: $1,698,9232023Revenue 2024: $33,424,334Expenses 2024: $27,991,138Net Income 2024: $5,433,1962024Revenue 2025: $40,016,763Expenses 2025: $29,735,575Net Income 2025: $10,281,1882025

Highlighted filing

2025

Revenue$40,016,763
Expenses$29,735,575
Net Income$10,281,188

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$74.1$9.64$64.5$40.0$29.7$10.3
2024Detailed filing. Detailed filing data is available for this year.$63.3$10.0$53.2$33.4$28.0$5.43
2023Detailed filing. Detailed filing data is available for this year.$51.1$5.95$45.2$35.9$34.2$1.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.9$2.04$41.9$37.1$22.3$14.8
2021Detailed filing. Detailed filing data is available for this year.$30.8$1.60$29.2$16.1$10.5$5.59
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$1.67$21.3$13.7$9.46$4.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$1.55$17.4$10.9$8.71$2.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$1.25$15.1$12.6$8.10$4.50
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$1.31$10.7$10.9$6.79$4.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.77$1.15$6.62$6.36$5.66$0.70
2015Detailed filing. Detailed filing data is available for this year.$6.07$0.16$5.92$7.40$4.19$3.21
2014Detailed filing. Detailed filing data is available for this year.$2.86$0.17$2.70$3.12$3.32$0.20
2013Summary only. Only limited summary data is available for this year.$2.99$0.09$2.90$1.81$1.18$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.11$2.27$2.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.07$2.47$2.14
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$46,066,146
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bob Corn RevereChief CounselFT$536,925$32,679$569,604
Gregory LukianoffPresident and CEOFT$495,023$49,791$544,814
Alisha GlennonChief Operating OfficerFT$380,406$55,309$435,715
William CreeleyLegal DirectorFT$336,273$55,136$391,409
Nicholas PerrinoExecutive Vice PresidentFT$247,689$50,326$298,015
Ronald LondonGeneral CounselFT$248,372$41,711$290,083
Darpana ShethVice President of LitigationFT$231,489$38,998$270,487
Matt HarwoodVice President of CommunicationsFT$171,135$43,077$214,212
Bridget GlackinSenior Vice President, DevFT$155,689$45,123$200,812
Joseph CohnLegislative & Policy DirecFT$174,327$21,586$195,913

Board Members and Trustees

NameTitle
John EllisChairman
Jack HennemanVice Chair as of Oct 2023
Joseph MalineDirector
Keith WhittingtonDirector
Samuel J AbramsDirector
Sandy LeongDirector
Kurt JaggersDirector as of Aug 2023
Harvey SilverglateCo-founder
Virginia PostrelSecretary
Kmele FosterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Corporate Facilities Of New JerseyOffice Expansion2129 CHESTNUT STREET, Philadelphia, PA 19103$495,781
Nodehaus Media LLCAdvertising Services921 36TH STREET SW SUITE 109, Williamstown, MA 01267$126,000
CdwIt Equipment200 NORTH MILWAUKEE AVE, Vernon Hills, IL 60061$109,598
Revenue and Support

Revenue Composition

Contributions and Grants
$32,251,288
Program Service Revenue
$81,306
Investment Income
$1,049,430
Other Revenue
$42,310
All Other Contributions
$32,251,288
Change in Net Assets
$5,433,196

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Miscellaneous32$210,502Fair Market Value
Total Noncash Contributions32$210,502-

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,322,178
Revenue Not Reported on Financial Statements
$102,156
Revenue Not Reported on Form 990
$2,644,106
Total Revenue per Audited Statements
$35,966,284
Total Revenue per Form 990
$33,424,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alumni Free Speech AllianceLancaster, SC501(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, IL511(a)(2)(b)Support for Study Looking at How Dei Statements From Different Ideological Points of View Are Evaluated.$37,384
Pembroke College Foundation IncWilliamsville, NY501(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 BeachLong Beach, CA501(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 PittsburghPittsburgh, PA501(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 BerkeleyBerkeley, CA501(c)(3)Support for Study Examining Whether There Is Ideological Bias in Federal Science Funding Projects.$22,000
New York UniversityNew York City, NY501(c)(3)Support for Their New Project Cateloguing and Creating a Database of Slapp Lawsuits Across the USA$20,000
New York UniversityNew York City, NY501(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 UniversityProvidence, RI501(c)(3)Support for Project Studying Whether Viewpoint Diversity Affects Success in Group Problem-solving$13,860
The Trustees of the University of PennsylvaniaPhiladelphia, PA501(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 CaliforniaMerced, CA501(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 CaliforniaMerced, CA501(c)(3)Support for Study Examining How Misperceptions of Partisan Beliefs Impacts the Consequences Subjects Think Are Appropriate for Speech$11,977

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-President and CEOSERVICES 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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities - Operating$8,355,561
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section B, Line 15A

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.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Foundation for Individual Rights and
EIN
04-3467254
Phone
2157173473
Address
510 WALNUT STREET 900, PHILADELPHIA, PA 19106

Signing Officer

Name
Gregory Lukianoff
Title
President and CEO
Phone
2157173473
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Lukianoff
Formed
1999
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
142
Volunteers
16

Preparer

Firm
Cliftonlarsonallen Llp
Address
150 S WARNER ROAD SUITE 310, KING OF PRUSSIA, PA 19406
Preparer
William a Loughery
Phone
2156433900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4C

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

Form 990, Part III, Line 4C

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

Form 990, Part III, Line 4C

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

Form 990, Part III, Line 4C

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.

FORM 990, PART XI, LINE 9:

Gain on disposal of lease related asset 170,998.

Financial Statement Notes

PART V, LINE 4:

The foundation's endowment consists of one individual fund established primarily to fund operations.

PART X, LINE 2:

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.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gain on disposal of lease related asset 170,998.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm13NICHOLAS PERRINO
IRS990/Form990PartVIISectionAGrp/PersonNm14RONALD LONDON
IRS990/Form990PartVIISectionAGrp/PersonNm15BOB CORN REVERE
IRS990/Form990PartVIISectionAGrp/PersonNm16DARPANA SHETH
IRS990/Form990PartVIISectionAGrp/PersonNm17MATT HARWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm18BRIDGET GLACKIN
IRS990/Form990PartVIISectionAGrp/PersonNm19JOSEPH COHN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR AS OF OCT 2023
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AS OF AUG 2023
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12LEGAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT OF LITIGATION
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDENT OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt18SENIOR VICE PRESIDENT, DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt19LEGISLATIVE & POLICY DIREC
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IRS990/MissionDesc0THE 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.
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IRS990/ProgramServiceRevenueGrp/Desc0SPEAKER FEES
IRS990/ProgramServiceRevenueGrp/Desc1LITIGATION SETTLEMENT PROCEEDS

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