Civic Intelligence

Christian Law Association

EIN 34-1245065 • 501(c)3 • Mason, OH

Profile

The promulgation and dissemination of the gospel of jesus christ. The provision of assistance, information, and encouragement to existing christian schools and churches as well as encouragement and assistance in the formation of new christian schools and churches. The provision of information and assistance that is biblical in philosophy concerning issues of constitutional liberty and religious freedom. The disseminination of informative material concerning issues which affect constiutional liberty and religious freedom. Several thousand people benefit.

6398 Thornberry CourtMason, OH 45040

www.christianlaw.org

Siviq Scores

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

Liabilities / Assets

99th percentile

5.19x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$127,433

Up $55,782 (+78%) from 2021

Liabilities

Down

$661,925

Down $16,846 (-2.5%) from 2021

Net Assets

Up

-$534,492

Up $72,628 (+12%) from 2021

Revenue

Up

$3,367,445

Up $429,668 (+15%) from 2021

Expenses

Down

$3,273,287

Down $8,856 (-0.3%) from 2021

Net Income

Up

$94,158

Up $438,524 (+127%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2010: $528,315Liabilities 2010: $40,601Net Assets 2010: $487,7142010Assets 2012: $223,102Liabilities 2012: $15,100Net Assets 2012: $208,0022012Assets 2013: $816,125Liabilities 2013: $760,205Net Assets 2013: $55,9202013Assets 2014: $762,622Liabilities 2014: $797,694Net Assets 2014: -$35,0722014Assets 2015: $744,818Liabilities 2015: $848,720Net Assets 2015: -$103,9022015Assets 2016: $713,089Liabilities 2016: $1,013,206Net Assets 2016: -$300,1172016Assets 2018: $621,106Liabilities 2018: $995,950Net Assets 2018: -$374,8442018Assets 2019: $637,121Liabilities 2019: $969,386Net Assets 2019: -$332,2652019Assets 2020: $706,845Liabilities 2020: $939,658Net Assets 2020: -$232,8132020Assets 2021: $71,651Liabilities 2021: $678,771Net Assets 2021: -$607,1202021Assets 2024: $127,433Liabilities 2024: $661,925Net Assets 2024: -$534,4922024

Highlighted filing

2024

Assets$127,433
Liabilities$661,925
Net Assets-$534,492

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,127,0152010Expenses 2012: $4,026,9472012Revenue 2013: $3,505,788Expenses 2013: $3,545,196Net Income 2013: -$39,4082013Revenue 2014: $4,135,445Expenses 2014: $4,195,579Net Income 2014: -$60,1342014Revenue 2015: $5,169,850Expenses 2015: $5,238,680Net Income 2015: -$68,8302015Revenue 2016: $2,572,666Expenses 2016: $2,770,412Net Income 2016: -$197,7462016Revenue 2018: $2,565,831Expenses 2018: $2,590,264Net Income 2018: -$24,4332018Revenue 2019: $2,691,437Expenses 2019: $2,648,858Net Income 2019: $42,5792019Revenue 2020: $2,913,440Expenses 2020: $2,813,988Net Income 2020: $99,4522020Revenue 2021: $2,937,777Expenses 2021: $3,282,143Net Income 2021: -$344,3662021Revenue 2024: $3,367,445Expenses 2024: $3,273,287Net Income 2024: $94,1582024

Highlighted filing

2024

Revenue$3,367,445
Expenses$3,273,287
Net Income$94,158

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 16, 2025
Return Version
2024v5.2
Gross Receipts
$3,367,445
Mission and Program Overview

Mission

The promulgation and dissemination of the gospel of Jesus Christ. The providing of assistance, information and encouragement to existing Christian schools and churches as well as encouragement and assistance in the formation of new Christian schools and churches. The providing of information and assistance that is biblical in philosophy concerning issues of constitutional liberty and religious freedom. The dissemination of informative material concerning issues which affect constitutional liberty and religious freedom. Several thousand people benefit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$628,000$628,000→ $0
Savings and Temporary Cash Investments$104,701$100,855▼ $3,846
Cash and Non-Interest-Bearing Accounts$18,151$26,528▲ $8,377
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$122,902$127,433▲ $4,531
Other Assets Total$50$50→ $0
Liabilities
Accounts Payable and Accrued Expenses$103,552$33,925▼ $69,627
Total Liabilities$731,552$661,925▼ $69,627
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-608,650$-534,492▲ $74,158
Total Net Assets Fund Balance$-608,650$-534,492▲ $74,158
Total Liabilities and Net Assets / Fund Balance$122,902$127,433▲ $4,531

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$45,701$45,701
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Gibbs and Associates Law Firm LLCLegal Services6398 Thornberry Ct, Mason, OH 45040$2,950,656
Revenue and Support

Revenue Composition

Contributions and Grants
$3,366,528
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$917
All Other Contributions
$3,366,528
Change in Net Assets
$94,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,273,287
Total Fundraising Expense$25,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$2,960,516--$2,960,516
Other Expenses$15,909$1,981$2,476$15,909
All Other Expenses$9,525--$9,525
Fees for Services Accounting-$4,200-$4,200
Office Expenses$1,752$751-$2,503
Information Technology-$410-$410
Fees for Services Other-$143-$143
Total Functional Expenses$3,240,215$7,485$25,587$3,273,287
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Gibbs & Associates Law Firm is owned by David Gibbs, Jr, president of CLALegal ServicesNo$2,950,656

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$628,000$628,000→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 2

David Gibbs Jr. is the spouse of Glorianne Gibbs. David Gibbs Jr., Glorianne Gibbs and Sharon Giddings have a family relationship.

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

The Organization's Form 990 is reviewed by the Treasurer and all the board members before being signed and filed with the Internal Revenue Service.

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

When a potential conflict of interest presents for CLA and any board member, the potential conflict is taken before the entire board for consideration and decision information is presented from all persons with relevant input, including the person(s) with the potential conflict after all information is presented, any board members with a potential conflict are removed from the meeting and a vote is taken regarding the proposed transaction or arrangement.

Form 990, Part VI, Section C, line 19

All documents are available upon request at our office located at 6398 Thornberry Court, Mason, OH 45040.

Filing and Contact Details

Filer

Filer Name
Christian Law Association
EIN
34-1245065
Phone
8882521969
Address
6398 Thornberry Court, Mason, OH 45040

Signing Officer

Name
Michael J Adams
Title
Treasurer
Phone
8882521969
Signed
2025-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glorianne Gibbs
Formed
1977
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
61

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
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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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IRS990ScheduleA/PublicSupportTotal509Amt015705318
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03366528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03268095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03037205
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03120231
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02913259
IRS990ScheduleA/Total509Grp/TotalAmt015705318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03367445
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03268095
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03037205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03120231
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02913440
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015706416
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045701
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045701
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Gibbs & Associates Law Firm
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Gibbs & Associates Law Firm is owned by David Gibbs, Jr, president of CLA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02950656
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Legal Services
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0628000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Assist Christian Law in payment of legal settlement with Gibbs law firm
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0725000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0David Gibbs Jr Glorianne Gibbs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officers of Christian Law
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0628000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Gibbs Jr. is the spouse of Glorianne Gibbs. David Gibbs Jr., Glorianne Gibbs and Sharon Giddings have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's Form 990 is reviewed by the Treasurer and all the board members before being signed and filed with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2When a potential conflict of interest presents for CLA and any board member, the potential conflict is taken before the entire board for consideration and decision information is presented from all persons with relevant input, including the person(s) with the potential conflict after all information is presented, any board members with a potential conflict are removed from the meeting and a vote is taken regarding the proposed transaction or arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents are available upon request at our office located at 6398 Thornberry Court, Mason, OH 45040.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0122902
IRS990/TotalAssetsEOYAmt0127433
IRS990/TotalAssetsGrp/BOYAmt0122902
IRS990/TotalAssetsGrp/EOYAmt0127433
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03366528
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025587
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07485
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03240215
IRS990/TotalFunctionalExpensesGrp/TotalAmt03273287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0731552
IRS990/TotalLiabilitiesEOYAmt0661925
IRS990/TotalLiabilitiesGrp/BOYAmt0731552
IRS990/TotalLiabilitiesGrp/EOYAmt0661925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-608650
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-534492
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03240215
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03367445
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt061
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122902
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0127433
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06398 Thornberry Court
IRS990/USAddress/CityNm0Mason
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045040
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.christianlaw.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael J Adams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08882521969
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Christian Law Association
ReturnHeader/Filer/BusinessNameControlTxt0CHRI
ReturnHeader/Filer/EIN0341245065
ReturnHeader/Filer/PhoneNum08882521969
ReturnHeader/Filer/USAddress/AddressLine1Txt06398 Thornberry Court
ReturnHeader/Filer/USAddress/CityNm0Mason
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311119890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Barnes Dennig & Co LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 East Fourth Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cincinnati
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045202
ReturnHeader/PreparerPersonGrp/PhoneNum05132418313

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