Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2015 • EIN 45-4204425
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 109.6% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$2,757
Down $17,905 (-87%) from 2014
Net Assets
Down$2,757
Down $17,905 (-87%) from 2014
Liabilities
Flat$0
Flat from 2014
Revenue
Up$349,250
Up $6,250 (+1.8%) from 2014
Expenses
Up$367,155
Up $25,437 (+7.4%) from 2014
Net Income
Down-$17,905
Down $19,187 (-1497%) from 2014
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 | $20,662 | $2,757 | ▼ $17,905 |
| Total Assets | $20,662 | $2,757 | ▼ $17,905 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $20,662 | $2,757 | ▼ $17,905 |
| Total Net Assets Fund Balance | $20,662 | $2,757 | ▼ $17,905 |
| Total Liabilities and Net Assets / Fund Balance | $20,662 | $2,757 | ▼ $17,905 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Pat Hughes | President | PT | $28,000 | $101,122 | $129,122 |
| Name | Title |
|---|---|
| Stephanie Linares | Director |
| John Tillman | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $278,321 |
| Other Expenses | $88,834 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $224,666 | - | - | $224,666 |
| Other Employee Benefits | $37,470 | - | - | $37,470 |
| Fees for Services Other | $29,500 | - | - | $29,500 |
| Fees for Services Legal | $17,386 | - | - | $17,386 |
| Payroll Taxes | $16,185 | - | - | $16,185 |
| Fees for Services Accounting | - | $11,525 | - | $11,525 |
| Office Expenses | $3,068 | $775 | - | $3,843 |
| Insurance | $2,906 | - | - | $2,906 |
| Travel | $2,697 | - | - | $2,697 |
| Other Expenses | $2,259 | - | - | $2,259 |
| All Other Expenses | $2,052 | - | - | $2,052 |
| Total Functional Expenses | $354,855 | $12,300 | $0 | $367,155 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $367,155 |
| Total Expenses per Audited Statements | $367,155 |
| Total Expenses per Form 990 | $367,155 |
| 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 25 hours per week to a related organization, illinois policy institute and approximately 16 hours per week to a related organization, government accountability alliance. Pat hughes devotes approximately 22 hours per week to a related organization, illinois policy institute and approximately 10 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 return is being amended to correct the base salary paid to john tillman. Form 990 page 7 column e as previously reported 264,500 as corrected 344,500 form 990 schedule j column b (i) (ii) as previously reported 200,000 as corrected 280,000”
“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/AllOtherContributionsAmt | 0 | 349250 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2052 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2052 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PAT HUGHES |
| 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 | 20662 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2757 |
| 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/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 349250 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 88834 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -17905 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 278321 |
| IRS990/CYTotalExpensesAmt | 0 | 367155 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 349250 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| 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 | 354855 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11525 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11525 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 17386 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17386 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 29500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 29500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8.00 |
| 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 | 38131 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 6122 |
| 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 | 28000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 344500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 95000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| 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 | 349250 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2906 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2906 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| 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 | 20662 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2757 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 775 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3068 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3843 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 37470 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 37470 |
| IRS990/OtherExpensesGrp/Desc | 0 | RESEARCH |
| IRS990/OtherExpensesGrp/Desc | 1 | WEBSITE |
| IRS990/OtherExpensesGrp/Desc | 2 | COURT FEES AND CASE COS |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4728 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2259 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6938 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4728 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2259 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 224666 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 224666 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16185 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16185 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PAT HUGHES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 343000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 100000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 79619 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1282 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 162099 |
| IRS990/PYTotalExpensesAmt | 0 | 341718 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 343000 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -17905 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 349250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 343000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 225035 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 150000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1067285 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 588631 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 478654 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 349250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 343000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 225035 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 150000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1067285 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1067285 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 367155 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 349250 |
| 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 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 367155 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 349250 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 349250 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 367155 |
| 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 | 64500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 280000 |
| 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 | 22631 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN TILLMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | SECRETARY/TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 382631 |
| 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 25 HOURS PER WEEK TO A RELATED ORGANIZATION, ILLINOIS POLICY INSTITUTE AND APPROXIMATELY 16 HOURS PER WEEK TO A RELATED ORGANIZATION, GOVERNMENT ACCOUNTABILITY ALLIANCE. PAT HUGHES DEVOTES APPROXIMATELY 22 HOURS PER WEEK TO A RELATED ORGANIZATION, ILLINOIS POLICY INSTITUTE AND APPROXIMATELY 10 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/ExplanationTxt | 7 | THE RETURN IS BEING AMENDED TO CORRECT THE BASE SALARY PAID TO JOHN TILLMAN. FORM 990 PAGE 7 COLUMN E AS PREVIOUSLY REPORTED 264,500 AS CORRECTED 344,500 FORM 990 SCHEDULE J COLUMN B (I) (II) AS PREVIOUSLY REPORTED 200,000 AS CORRECTED 280,000 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| 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: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990 AMENDED RETURN EXPLANATION |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| 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/PublicCharityStatusTxt | 1 | 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 | 147500 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 44597 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 279821 |
| 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/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 20662 |
| IRS990/TotalAssetsEOYAmt | 0 | 2757 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 20662 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2757 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 349250 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 12300 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 354855 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 367155 |
| 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 | 20662 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2757 |
| IRS990/TotalOtherCompensationAmt | 0 | 44253 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 354855 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 28000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 349250 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 20662 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2757 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 439500 |
| IRS990/TransactionWithControlEntInd | 0 | 1 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 2697 |
| IRS990/TravelGrp/TotalAmt | 0 | 2697 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 20662 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 2757 |
| 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 | 3 |
| IRS990/WebsiteAddressTxt | 0 | LIBERTYJUSTICECENTER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAT HUGHES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3123465700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-02-27 |
| 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
2015 • Form 990Detailed filing. Detailed filing data is available for this year.