Liabilities / Assets
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2017 • EIN 45-4204425
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 61.1% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Up$151,208
Up $132,419 (+705%) from 2016
Net Assets
Up$151,208
Up $132,419 (+705%) from 2016
Liabilities
Flat$0
Flat from 2016
Revenue
Up$692,322
Up $198,322 (+40%) from 2016
Expenses
Up$559,903
Up $81,935 (+17%) from 2016
Net Income
Up$132,419
Up $116,387 (+726%) from 2016
To advance economic and social liberties and a free enterprise society through strategic litigation, training, communication, activism and research. In addition, the center will train law students, lawyers and policy activists in the pursuit of public interest litigation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $5,843 | $125,309 | ▲ $119,466 |
| Land, Buildings, and Equipment, Net | $0 | $25,899 | ▲ $25,899 |
| Total Assets | $18,789 | $151,208 | ▲ $132,419 |
| Other Assets Total | $12,946 | $0 | ▼ $12,946 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $18,789 | $107,822 | ▲ $89,033 |
| Temporarily Rstr Net Assets | - | $43,386 | - |
| Total Net Assets Fund Balance | $18,789 | $151,208 | ▲ $132,419 |
| Total Liabilities and Net Assets / Fund Balance | $18,789 | $151,208 | ▲ $132,419 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $25,899 | $12,950 | $38,849 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Pat Hughes | Director | PT | $135,861 | $135,861 |
| Name | Title |
|---|---|
| John Tillman | Chairman, Secretary and Treasurer |
| Stephanie Linares | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $559,903 |
| Total Fundraising Expense | $12,479 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $9,829 | - | $6,500 | $16,329 |
| Depreciation Depletion | - | $12,950 | - | $12,950 |
| Fees for Services Legal | $11,886 | - | - | $11,886 |
| Fees for Services Accounting | - | $8,925 | - | $8,925 |
| Other Expenses | $7,562 | - | - | $7,562 |
| Travel | $6,739 | - | - | $6,739 |
| Advertising | - | - | $5,979 | $5,979 |
| Insurance | $5,276 | - | - | $5,276 |
| Office Expenses | - | $840 | - | $840 |
| Conferences and Meetings | $685 | - | - | $685 |
| Total Functional Expenses | $524,709 | $22,715 | $12,479 | $559,903 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $559,903 |
| Total Expenses per Audited Statements | $559,903 |
| Total Expenses per Form 990 | $559,903 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Prior to submission to the irs, form 990 is provided to the principal officer and governing body of the organization for review.”
“The organization reviews the conflict of interest policy once a year with the board of directors & employees and inquires of any material changes.”
“Compensation of ceo paid by the related organization is determined by an examination of comparable data for other ceo's in the industry countrywide and in the chicagoland area. The information from that research is shared with the board of directors who then approve compensation for the ceo of the related organization. Note that an independent consultant is not used in the process.”
“All governing documents, policies, and audited financial statements will be available upon request.”
“John tillman devotes approximately 12 hours per week to a related organization, illinois policy institute and approximately 28 hours per week to a related organization, government accountability alliance. Pat hughes devotes approximately 17 hours per week to a related organization, illinois policy institute and approximately 9 hours per week to a related organization, government accountability alliance.”
“The organization uses the modified cash basis of accounting. Certain revenues are recognized when received rather than when earned and certain expenses are recognized when paid rather than when the obligation is incurred. Modifications to the cash basis of accounting include recording depreciation on property and equipment and accruing for payroll taxes, if applicable.”
“There has been no change in the process since the prior year.”
“The organization believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal and illinois exempt organization returns are subject to examination by the internal revenue service and state authorities, generally for three years after they were filed.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. IN ADDITION, THE CENTER WILL TRAIN LAW STUDENTS, LAWYERS AND POLICY ACTIVISTS IN THE PURSUIT OF PUBLIC INTEREST LITIGATION. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 5979 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5979 |
| IRS990/AllOtherContributionsAmt | 0 | 507322 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 6500 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9829 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 16329 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LOUIS STONE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3123465700 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 190 S LASALLE STREET NO 1500 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHICAGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60603 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 5843 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 125309 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 685 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 685 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 692322 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 559903 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 132419 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 559903 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 12479 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 692322 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 12950 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12950 |
| IRS990/Desc | 0 | ADVANCEMENT OF ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 524709 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8925 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8925 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 11886 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11886 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 26.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 14.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 38690 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 14111 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN TILLMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAT HUGHES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHANIE LINARES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 384500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 121750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN, SECRETARY AND TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 692322 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5276 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5276 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 12950 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25899 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 38849 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ADVANCE ECONOMIC AND SOCIAL LIBERTIES AND A FREE ENTERPRISE SOCIETY THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH. IN ADDITION, THE CENTER WILL TRAIN LAW STUDENTS, LAWYERS AND POLICY ACTIVISTS IN THE PURSUIT OF PUBLIC INTEREST LITIGATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 18789 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 151208 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 840 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 840 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12946 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | WAGES AND SALARIES-PAID |
| IRS990/OtherExpensesGrp/Desc | 1 | EMPLOYEE BENEFITS-PAID |
| IRS990/OtherExpensesGrp/Desc | 2 | PAYROLL TAXES-PAID THRO |
| IRS990/OtherExpensesGrp/Desc | 3 | RESEARCH |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 411135 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 43173 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 28424 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7562 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 411135 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43173 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28424 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7562 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOHN TILLMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 494000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 477968 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 16032 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 477968 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 494000 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 132419 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RelatedOrganizationsAmt | 0 | 185000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 692322 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 494000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 349250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 343000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 225035 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2103607 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.46580 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 979823 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1123784 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 692322 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 494000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 349250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 343000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 225035 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2103607 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2103607 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 559903 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 25899 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 12950 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 38849 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 692322 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND ILLINOIS EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25899 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 559903 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 692322 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 692322 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 559903 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 100000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 284500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 15500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 23190 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN TILLMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHAIRMAN, SECRETARY AND TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 423190 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRIOR TO SUBMISSION TO THE IRS, FORM 990 IS PROVIDED TO THE PRINCIPAL OFFICER AND GOVERNING BODY OF THE ORGANIZATION FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ONCE A YEAR WITH THE BOARD OF DIRECTORS & EMPLOYEES AND INQUIRES OF ANY MATERIAL CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION OF CEO PAID BY THE RELATED ORGANIZATION IS DETERMINED BY AN EXAMINATION OF COMPARABLE DATA FOR OTHER CEO'S IN THE INDUSTRY COUNTRYWIDE AND IN THE CHICAGOLAND AREA. THE INFORMATION FROM THAT RESEARCH IS SHARED WITH THE BOARD OF DIRECTORS WHO THEN APPROVE COMPENSATION FOR THE CEO OF THE RELATED ORGANIZATION. NOTE THAT AN INDEPENDENT CONSULTANT IS NOT USED IN THE PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS, POLICIES, AND AUDITED FINANCIAL STATEMENTS WILL BE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | JOHN TILLMAN DEVOTES APPROXIMATELY 12 HOURS PER WEEK TO A RELATED ORGANIZATION, ILLINOIS POLICY INSTITUTE AND APPROXIMATELY 28 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. PAT HUGHES DEVOTES APPROXIMATELY 17 HOURS PER WEEK TO A RELATED ORGANIZATION, ILLINOIS POLICY INSTITUTE AND APPROXIMATELY 9 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. CERTAIN REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECORDING DEPRECIATION ON PROPERTY AND EQUIPMENT AND ACCRUING FOR PAYROLL TAXES, IF APPLICABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THERE HAS BEEN NO CHANGE IN THE PROCESS SINCE THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII, COLUMN (B) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | ILLINOIS POLICY INSTITUTE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | ILLINOIS POLICY INSTITUTE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ILLINOIS POLICY INSTITUTE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | GOVERNMENT ACCOUNTABILITY ALLIANCE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 412057028 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 454204629 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(4) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | FREE MARKET ORIENTED THINK TANK DEDICATED TO ILLINOIS CONSTITUENTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | INDEPENDENT GOVERNMENT WATCHDOG ADVOCATING FOR THE PEOPLE OF ILLINOIS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 190 S LASALLE STREET SUITE 1500 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 190 S LASALLE STREET SUITE 1500 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CHICAGO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | CHICAGO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 60603 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 60603 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | THE AMOUNT OF SHARED FACILITIES IS DETERMINED BY THE SQUARE FOOTAGE USED BY LIBERTY JUSTICE CENTER DIVIDED BY THE TOTAL SQUARE FOOTAGE LEASED. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R, PART V, LINE (2)(D) |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 185000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 66560 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 482732 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | SEE PART VII |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | ACTUAL CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | ILLINOIS POLICY INSTITUTE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | ILLINOIS POLICY INSTITUTE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | GOVERNMENT ACCOUNTABILITY ALLIANCE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 43386 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 18789 |
| IRS990/TotalAssetsEOYAmt | 0 | 151208 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 18789 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 151208 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 692322 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 12479 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22715 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 524709 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 559903 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 18789 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 151208 |
| IRS990/TotalOtherCompensationAmt | 0 | 52801 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 524709 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 692322 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 18789 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 151208 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 506250 |
| IRS990/TransactionWithControlEntInd | 0 | 1 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6739 |
| IRS990/TravelGrp/TotalAmt | 0 | 6739 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 18789 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 107822 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 190 S LASALLE STREET NO 1500 |
| IRS990/USAddress/CityNm | 0 | CHICAGO |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 606033470 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | LIBERTYJUSTICECENTER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN TILLMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3123465700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY JUSTICE CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 454204425 |
| ReturnHeader/Filer/PhoneNum | 0 | 3122637668 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 190 S LASALLE STREET NO 1500 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHICAGO |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.