Civic Intelligence

Institute for Justice

990 • Fiscal year 2016 • EIN 52-1744337

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 16, 2017

901 NORTH GLEBE ROAD Suite 900Arlington, VA 22203

(703) 682-9320

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

19th percentile

0.06x

Higher debt load relative to assets than 19% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.17x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

88th percentile

31%

Higher net margin than 88% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$580,885

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

82nd percentile

13%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-18%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Up

$82,454,637

Up $9,340,884 (+13%) from 2015

Net Assets

Up

$77,707,426

Up $8,564,354 (+12%) from 2015

Liabilities

Up

$4,747,211

Up $776,530 (+20%) from 2015

Revenue

Down

$27,833,961

Down $6,289,962 (-18%) from 2015

Expenses

Up

$19,123,463

Up $1,014,422 (+5.6%) from 2015

Net Income

Down

$8,710,498

Down $7,304,384 (-46%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200M$150M$100M$50M$0Assets 2010: $20,942,921Liabilities 2010: $527,371Net Assets 2010: $20,415,5502010Assets 2012: $36,118,336Liabilities 2012: $629,471Net Assets 2012: $35,488,8652012Assets 2013: $42,372,492Liabilities 2013: $650,223Net Assets 2013: $41,722,2692013Assets 2014: $54,270,467Liabilities 2014: $1,025,842Net Assets 2014: $53,244,6252014Assets 2015: $73,113,753Liabilities 2015: $3,970,681Net Assets 2015: $69,143,0722015Assets 2016: $82,454,637Liabilities 2016: $4,747,211Net Assets 2016: $77,707,4262016Assets 2020: $104,919,956Liabilities 2020: $8,720,628Net Assets 2020: $96,199,3282020Assets 2021: $122,859,049Liabilities 2021: $6,297,135Net Assets 2021: $116,561,9142021Assets 2022: $118,219,089Liabilities 2022: $6,401,849Net Assets 2022: $111,817,2402022Assets 2023: $144,590,449Liabilities 2023: $30,168,526Net Assets 2023: $114,421,9232023Assets 2024: $163,719,094Liabilities 2024: $36,460,638Net Assets 2024: $127,258,4562024Assets 2025: $178,026,163Liabilities 2025: $37,716,950Net Assets 2025: $140,309,2132025

Highlighted filing

2016

Assets$82,454,637
Liabilities$4,747,211
Net Assets$77,707,426

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0Expenses 2010: $9,306,4002010Expenses 2012: $12,582,5382012Expenses 2013: $12,812,1082013Revenue 2014: $24,613,587Expenses 2014: $14,088,325Net Income 2014: $10,525,2622014Revenue 2015: $34,123,923Expenses 2015: $18,109,041Net Income 2015: $16,014,8822015Revenue 2016: $27,833,961Expenses 2016: $19,123,463Net Income 2016: $8,710,4982016Revenue 2020: $35,215,327Expenses 2020: $26,333,259Net Income 2020: $8,882,0682020Revenue 2021: $37,879,934Expenses 2021: $29,193,641Net Income 2021: $8,686,2932021Revenue 2022: $38,984,471Expenses 2022: $33,233,789Net Income 2022: $5,750,6822022Revenue 2023: $38,753,383Expenses 2023: $37,733,069Net Income 2023: $1,020,3142023Revenue 2024: $49,926,462Expenses 2024: $44,264,308Net Income 2024: $5,662,1542024Revenue 2025: $55,276,320Expenses 2025: $47,571,842Net Income 2025: $7,704,4782025

Highlighted filing

2016

Revenue$27,833,961
Expenses$19,123,463
Net Income$8,710,498
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 16, 2017
Return Version
2015v3.0
Gross Receipts
$28,758,447
Mission and Program Overview

Mission

Through strategic litigation, training, communication, activism and research, the institute for justice (ij) advances a rule of law under which individuals can control their destinies as free and responsible members of society. Ij litigates to secure economic liberty, educational choice, private property rights, freedom of speech and other vital individual liberties, and to restore constitutional limits on the power of government. In addition, ij trains law students, lawyers and policy activists in the tactics of public interest litigation. Through these activities, ij challenges the ideology of the welfare state and illustrates and extends the benefits of freedom to those whose full enjoyment of liberty is denied by government.

To protect the constitutional rights of americans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$29,806,756$51,131,882▲ $21,325,126
Savings and Temporary Cash Investments$25,737,895$15,957,973▼ $9,779,922
Investments Other Securities$5,761,061$5,978,107▲ $217,046
Pledges and Grants Receivable$7,385,729$4,390,516▼ $2,995,213
Cash and Non-Interest-Bearing Accounts$1,000$3,112,479▲ $3,111,479
Land, Buildings, and Equipment, Net$1,287,440$1,022,555▼ $264,885
Accounts Receivable$2,683,868$356,400▼ $2,327,468
Prepaid Expenses and Deferred Charges$250,224$147,338▼ $102,886
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$73,113,753$82,454,637▲ $9,340,884
Other Assets Total$199,780$357,387▲ $157,607
Liabilities
Accounts Payable and Accrued Expenses$2,405,167$2,549,948▲ $144,781
Other Liabilities$1,565,514$2,122,164▲ $556,650
Deferred Revenue$0$75,099▲ $75,099
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,970,681$4,747,211▲ $776,530
Net Assets / Fund Balance
Unrestricted Net Assets$60,337,444$65,259,761▲ $4,922,317
Temporarily Rstr Net Assets$8,705,628$12,347,665▲ $3,642,037
Permanently Rstr Net Assets$100,000$100,000→ $0
Total Net Assets Fund Balance$69,143,072$77,707,426▲ $8,564,354
Total Liabilities and Net Assets / Fund Balance$73,113,753$82,454,637▲ $9,340,884

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$532,772$1,578,163$2,110,935
Leasehold Improvements$489,783$1,383,268$1,873,051
Other Securities$5,978,107--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$100,000$158▼ $158-$100,000
2015-$100,583▼ $583-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William MellorFounding Gen. Counsel/ChairmanFT$432,688$148,197$580,885
John KramerVP for CommunicationsFT$263,625$74,112$337,737
Scott BullockPresident and General CounselFT$278,370$57,973$336,343
Dana BerlinerSr. VP and Litigation DirectorFT$273,657$58,944$332,601
Steven AndersonEXEC VP-CFO/SEC'Y & TREASURERFT$247,496$55,143$302,639
Deborah SimpsonChief Operating OfficerFT$201,599$58,501$260,100
Jeff RowesSenior Attorney (texas)FT$199,363$54,304$253,698
Bob McnamaraSenior AttorneyFT$200,776$51,925$252,701
Clark NeilySenior Attorney (texas)FT$202,663$48,944$251,607
Bert GallSenior Attorney (texas)FT$201,099$47,447$248,546
Beth StevensVP for DevelopmentFT$185,734$51,519$237,253
Richard KomerSenior AttorneyFT$176,476$44,648$221,093
William MaurerManaging Attorney (wa Office)FT$153,659$34,796$188,455

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Applied Intelligence GroupIt Contractors200 N GLEBE RD STE 803, Arlington, VA 22203$248,594
DataplexPrinting/mailing1632 WOODSIDE DRIVE, Woodbridge, VA 22191$125,074
Doyle Printing Offset Co INCPrinting Services5206 46TH AVENUE, Hyattsville, MD 20781$118,224
IntegramPrinting/mailing22695 COMMERCE CENTER COURT, Dulles, VA 20166$110,018
Revenue and Support

Revenue Composition

Contributions and Grants
$26,553,699
Program Service Revenue
$452,549
Investment Income
$508,302
Other Revenue
$319,411
All Other Contributions
$26,553,699
Change in Net Assets
$8,710,498

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded44$888,035Fair Market Value (FMV)
Total Noncash Contributions44$888,035-

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,833,961
Revenue Not Reported on Form 990
$-24,647
Total Revenue per Audited Statements
$27,809,314
Total Revenue per Form 990
$27,833,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,490,416
Other Expenses$6,333,047
Total Fundraising Expense$1,391,978
Grants and Similar Amounts Paid$300,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,744,179$722,662$411,694$7,878,535
Current Officers, Directors, Trustees, and Key Employees$2,205,728$229,287$289,504$2,724,519
Occupancy$1,376,477$196,122$125,167$1,697,766
Fees for Services Other$537,563$481,424$61,965$1,080,952
Office Expenses$417,830$151,659$293,266$862,755
Travel$703,690$11,583$10,300$725,573
Other Employee Benefits$575,434$91,216$45,463$712,113
Payroll Taxes$527,941$58,680$42,706$629,327
Pension Plan Contributions$463,043$45,831$37,048$545,922
Depreciation Depletion$347,341$44,956$35,613$427,910
Fees for Services Legal$31,010$358,998$11,491$401,499
Grants to Domestic Orgs$300,000--$300,000
Conferences and Meetings$207,020$9,701$1,620$218,341
Insurance$74,238$72,638$2,207$149,083
All Other Expenses$84,079$42,138$902$127,119
Advertising$89,468$1,118-$90,586
Information Technology$35,829$37,660$8,633$82,122
Fees for Services Accounting-$65,196$3,812$69,008
Other Expenses$51,206$2,533$379$54,118
Interest-$3,234-$3,234
Fees for Service Investment Mgmnt Fees--$2,540$2,540
Total Functional Expenses$15,093,136$2,638,349$1,391,978$19,123,463

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$19,244,960
Expenses per Audited Statements$19,123,463
Total Expenses per Form 990$19,123,463
Expenses Not Reported on Form 990$121,497
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Youth Athletic CenterNational City, CA501(c)(3)General Support$300,000

International Summary

Spending
$5,978,107

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Cayman IslandsInvestments---$5,978,107
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$1,842,222
Gift Annuity$235,387
Capital Lease Liability$44,555
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 1:

William h. Mellor served as president & general counsel until january 1, 2016, and remains employed by the organization as founding general counsel. Scott g. Bullock became president & general counsel on january 1, 2016, and is employed by the organization.

FORM 990, PART VI, SECTION B, LINE 11:

The form 990 is reviewed by the institute's audit committee in consultation with the institute's independent auditors, as necessary. After review by the audit committee, the form 990 is distributed to the full board of directors.

FORM 990, PART VI, SECTION B, LINE 12C:

On an annual basis both the board of directors and every employee review the conflict of interest policy and must disclose any conflicts with the institute. The board of directors reviews the policy at or around its final meeting of the fiscal year and each member provides written acknowledgement. Every employee receives an electronic copy of the policy. Any conflicts or potential conflicts are resolved by the president or otherwise reported by the president and reviewed and resolved by the board of directors, less any member that may have a conflict or potential conflict.

FORM 990, PART VI, SECTION B, LINE 15:

The president/general counsel's compensation is set by the board of directors at the fall board meeting. The chief financial officer provides the board's compensation committee with present and past compensation amounts for the president/general counsel, as well as comparable data from the most recently available form 990 for similarly situated non-profit organizations. The cfo also annually engages an outside vendor to provide an independent compensation survey. The full board (except for the president/general counsel, who is recused) then votes to determine compensation and the decision is contemporaneously recorded and communicated to the cfo by the chairman and placed in the president/general counsel's confidential employment file. During the summer board meeting, the board of directors authorizes forecasted compensation increases for other officers and key employees through its approval of the next fiscal year's budget. In determining the fiscal year budget, the compensation amounts of other officers and key employees are determined in comparison to similarly situated officers and key employees at similarly situated non-profit organizations. Such determination is contemporaneously substantiated through recordation of the passage of the budget. The compensation determination is placed in the officer or other key employee's confidential employment file.

FORM 990, PART VI, SECTION C, LINE 19:

The institute's 990 and financial statements are available on its and other websites. The institute's 990, financial statements, and other irs documentation, governing documents and certain other policies are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Institute for Justice
EIN
52-1744337
In Care Of
% DANIEL KNEPPER
Phone
7036829320
Address
901 NORTH GLEBE ROAD Suite 900, ARLINGTON, VA 22203

Signing Officer

Name
Scott G Bullock
Title
President
Phone
7036829320
Signed
2017-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott G Bullock
Formed
1991
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
9
Employees
129
Volunteers
50

Preparer

Firm
Cohnreznick Llp
Address
7501 WISCONSIN AVENUE 400E, BETHESDA, MD 20814-6583
Preparer
DANIEL O'SHEA
Phone
3016529100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The institute has an audit committee that assumes responsibility for oversight of the audit of the financial statements and selection of an independent auditor. The process has not changed since the prior year.

CASES IN LITIGATION:

Hart v. State/Richardson v. State: IJ secured a seminal win for school choice in July 2015 when the North Carolina Supreme Court upheld the states Opportunity Scholarship Program, which provides low-income families with up to $4,200 to send their children to private schools. After the program was challenged by the teachers association and school boards, IJ intervened on behalf of two parents and took the case all the way to the state supreme court. Thanks to this victory, thousands of North Carolina families can now send their children to a school that suits their educational needs. We received $820 in costs for this case. United States v. $107,702.66: In 2014, IRS agents raided Lyndon McLellans convenience store in North Carolina and seized his entire bank account of more than $107,000. The IRS and Department of Justice took Lyndons money through civil forfeiture, claiming he had violated so-called "structuring" laws by making frequent cash deposits, and pursued the forfeiture despite a policy change that said the IRS and Department of Justice would no longer seek forfeiture of lawfully acquired money such as proceeds from a convenience store. IJ teamed up with Lyndon to get his money back, and less than two weeks after launching our case, the government surrendered and returned his cash in full. IJ received from the government $51,122 in fees for this case. Oklahoma, ex rel., et al. v. $53,234.00 Cash (Eh Wah): We secured another quick strike against civil forfeiture when officials in Muskogee County, Oklahoma, returned the more than $53,000 it seized from a Burmese Christian band on tour in the U.S. to raise money for charity. After pulling over the bands manager for a routine traffic violation, the sheriff's department took the cash-including clearly labeled donations to a Thai orphanage and nonprofit Burmese school-and arrested the manager in an attempt to intimidate him into surrendering the money. IJ announced our involvement in the case in April, and less than a day later, the Muskogee District Attorneys Office agreed to give back the money and drop the charges. Vocatura's Bakery, Inc. v. IRS: This streak continued in May, when IJ teamed up with the Vocatura family to get back the nearly $70,000 that the IRS seized under the same laws that they used to trap Lyndons bank account. The agency seized this money from the family bakery in 2013, and, for the next three years, sat on the Vocatura's cash, refused to bring their case before a judge, and threatened to investigate the bakerys finances in order to retroactively justify the forfeiture action. Hours after IJ filed a motion urging the agency to return the money, the IRS stated that it would give back the familys money in full. IJs work on this issue has sent a clear message to law enforcement agencies across the country, and these swift capitulations show that they know these seizures are indefensible. Bell, et al. v. Iowa Board of Cosmetology: We secured a victory for Iowa hair braiders in June 2016 when the state passed a law exempting them from its cosmetology licensing laws. Previously, hair braiders were required to undergo many hours of expensive training in order to obtain a license and legally practice their craft. IJ challenged this law in court on behalf of two African-style hair braiders in October 2015 and voluntarily dismissed our lawsuit when the new law went into effect. The case will serve as a call to action to other state legislatures to roll back their job-crushing licensing requirements for hair braiders and other entrepreneurs. Rosemond v. Conway: In May 2013, IJ challenged the state of Kentuckys claim that our client John Rosemonds nationally syndicated parental advice column constitutes the unlicensed practice of psychology. The state board of psychology, which initiated the claim, attempted to punish him for giving individualized advice in his column and also stated that because John is licensed to practice psychology in North Carolina, but not

Edwards V. District of Columbia:

IJ secured a significant victory for those who speak for a living in 2014, when the U.S. Court of Appeals for the D.C. Circuit struck down Washington, D.C.s onerous tour guide licensing requirements. Previously, tour guides were prohibited from giving tours without first passing an exam, and faced fines and even jail time if they described the city without a license. In FY16, we received $180,000 in attorneys fees for this case. Dina Galassini v. Town of Fountain Hills, Arizona: IJ filed suit on behalf of Dina Galassini, a resident of Fountain Hills, Arizona, to preserve her right to speak out about political issues. In fall 2011, Dina wrote an email to her friends asking them to join her in opposing a local bond issue. Days later, she received a letter from the town claiming that her email constituted the formation of a "political committee" that must be regulated by the state. But Americans should be able to speak about politics before, after, and during elections, so Dina partnered with IJ to protect this vital right. After a federal court held that Arizonas definition of "political committee" is unconstitutionally vague-and that its regulations for such committees are unconstitutionally burdensome-the state changed its law to exempt small groups from being regulated political committees, and in October 2015 dismissed its appeal of the courts decision. In FY16, we received $2,501 in attorneys fees. Champion, et al. v. Craddock, et al.: Shelia Champion owns and operates The Good Earth Burial Ground in Hazel Green, Alabama, where she provides inexpensive and environmentally friendly interments. Shelia allows remains to be buried in biodegradable shrouds and caskets, and she sells these materials herself. However, according to Alabama law, only state-licensed funeral directors could sell a casket to the public, and Shelia would have had to spend at least three years training as a funeral director and hundreds of thousands of dollars on a full-service funeral home just to obtain a license. This was blatant economic protectionism, so she partnered with IJ to file a constitutional challenge. Less than a month after we filed the case, the state legislature changed the law so that Shelia and other entrepreneurs can sell caskets to the public. Citizens for Strong Schools v. Florida: In Florida, we intervened on behalf of six families to defend two of the largest school choice programs in the nation. The McKay Scholarship for Pupils with Disabilities and the Florida Corporate Tax Credit Scholarship Program have been on the books for over a decade and help more than 87,000 children across the state obtain a quality education. The programs came under attack in 2014 when a group of parents who sued Florida several years ago seeking more money for public education amended their lawsuit to challenge the constitutionality of these two programs, claiming they unconstitutionally "divert" money from Floridas public schools. In May 2016, both programs were ruled constitutional and our opponents claims were dismissed. Both programs are now safe (pending appeal). Lopez v. City of San Antonio, Texas: As part of our National Street Vending Initiative, IJ challenged San Antonios proximity restriction on food trucks. The city banned food trucks from operating within 300 feet of every restaurant, convenience store, and grocer in the city, forcing food truck owners to get written, notarized permission to operate from their brick-and-mortar competitors. To build on momentum from our victory in Patel, and to protect entrepreneurs and consumers from anticompetitive regulations, IJ challenged the proximity restriction in court. In response, the San Antonio City Council voted to repeal the law, so our clients-along with hundreds of other vendors in the city-are free to pursue their American Dream. Espinoza v. MT Department of Revenue: Montanas first school choice program gives a modest tax credit to individuals and businesses who donate to private scholars

Ricketts V. Miami Shores:

In this case IJ represents Hermine Ricketts and her husband Tom Carroll, who used their front yard in Miami Shores, Florida, to grow food for their own personal consumption for nearly two decades. But in 2013, the city prohibited front-yard vegetable gardens-while allowing fruit trees and yard ornaments-and imposed a hefty fine on Hermine and Tom. They uprooted their garden but partnered with IJ to challenge the ban in court and protect the property rights of all Americans. We await the Judge's ruling on this case. Sourovelis v. City of Philadelphia: IJ is taking on one of the most abusive civil forfeiture practices in the country with a class-action lawsuit in Philadelphia. There, the city seizes all sorts of property-totalling more than $64 million from 2005 to 2015-and police and prosecutors get to keep all forfeiture proceeds, giving them a direct financial incentive to seize as much as they can. IJs case aims to end the citys onerous forfeiture process and protect Philadelphia property owners from getting trapped in its forfeiture machine. In addition, IJ has challenged many aspects of the process for legal seizure and forfeiture in Philadelphia. Whitner, et al. v. City of Pagedale: In Pagedale, Missouri, residents can be ticketed and fined for harmless conditions and activities around their house. The city relies heavily on money from fines, so officials aggressively ticket residents for everything from mismatched drapes to holes in their window screens. IJ has teamed up with the residents of Pagedale to file a class-action lawsuit and stop the citys use of code enforcement mechanisms as a means to raise money. A victory in this case will affirm Americans right to live peacefully in their own homes. Pizza Di Joey, LLC v. Mayor and City Council of Baltimore: As part of our National Street Vending Initiative, IJ is challenging Baltimores "same-or-similar" rule for mobile vendors. This law makes it nearly impossible for vendors to operate because it requires them to park at least 300 feet away from any brick-and-mortar business that provides a similar product or service, meaning that a taco truck could not park outside a Mexican restaurant while a truck that sells pizza could. This arbitrary restriction on vendors serves no purpose other than to protect existing businesses from competition, so IJ teamed up with Joey Vanoni of the Pizza de Joey truck and Nikki McGowan of Madame BBQ to make sure that all of Baltimores entrepreneurs have the opportunity to succeed. A victory in this case will send an important message to the many other cities with similar restrictions on mobile vendors. City of Golden Valley v. Wiebesick, et al.: This lawsuit challenges the city of Golden Valleys practice of using administrative warrants to inspect rental properties and check, among other things, that their tenants are maintaining a clean kitchen and bathroom. In 2015, IJ clients Jackie and Jason Wiebesick were told that they would have to submit to inspection of their rental unit in order to keep their rental license. The Wiebesicks and their tenants feel that this is a violation of their privacy, and refused the citys request. IJ has partnered with the Wiebesicks to protect landlords and tenants right to privacy under the Minnesota Constitution. Horner, et al. v. Curry, et al.: The Indiana Constitution makes clear that all forfeiture proceeds should go to the states public schools, but Indianapolis police and prosecutors have been keeping this cash for themselves. This gives them a powerful incentive to seize as much property as they can, and IJ has partnered with two Indiana residents who were unjustly targeted in a forfeiture case to make them follow the law. A victory will confirm that everyone must follow the law-including police and prosecutors-and set a precedent for every other law enforcement office in Indiana. United States v. $32,820.56 from Mrs. Lady's, Inc Account #XXXXX23264: Carole Hinders owned and operated Mrs. Ladys Mexican

Dean, et al. V. City of Winona:

In this lawsuit, IJ challenged a cap on the number of rental permits issued by the city of Winona, Minnesota. When the city amended its zoning laws so that only 30 percent of homes in each block could receive rental permits, it meant that only 30 percent of the homeowners in each neighborhood could obtain their permits. We took on this law in 2011 to stop the government from arbitrarily restricting the rights of some homeowners, but in August 2015, the case was mooted on grounds of standing. Burris v. Cobb: This was a challenge to the state of Arkansas law that bans licensed dental specialists, like our orthodontist client Dr. Ben Burris, from offering even simple dental work that falls outside their specialty. Ben wants to offer low-cost dental cleanings to his customers in order to give low-income families access to regular dental care, but is prohibited from doing so by this law. IJ filed suit on his behalf to change the law, lower costs for consumers, and increase access to care. However, in January 2016, Ben decided to relinquish his orthodontist license in order to grow his general dentistry practice, and we voluntarily dismissed the lawsuit. Colon Health Centers of America, LLC, et al. v. Hazel, et al.: Virginia imposes a restriction on medical professionals that makes it illegal to offer new medical services or purchase certain types of medical equipment without first obtaining a special type of permission called a "certificate of need" from the government. The certificate-of-need requirement is incredibly expensive, frequently results in new services being forbidden to operate, and has nothing to do with health and safety. IJ challenged this restriction in court in 2012. We lost in the trial court in 2014 but went on to secure an important reversal setting forth the legal standards for commerce clause charges. Although we lost the case on its facts, the legal precedent we secured will be very helpful in future cases. Membreno v. City of Hialeah: In Hialeah, Florida, we challenged the citys attempt to shut IJ client Silvio Membreno and his fellow vendors out of the market by enacting anti-competitive regulations that protect brick-and-mortar businesses. Silvio has earned a living as a flower vendor for 15 years, and he should not have to give up his occupation to benefit his politically connected competitors. In March 2016, Floridas Third District Court of Appeal ruled against the right to earn an honest living and upheld the citys restrictions against mobile vendors. Courtney v. Goltz: For the past 15 years, Jim and Cliff Courtney have tried to launch a boat service to better serve the remote community in upstate Washington state where they live. But the state requires Jim and Cliff to either obtain the existing ferry companys permission to compete or to prove in a trial-like hearing that the existing company is not providing "reasonable and adequate servicethat a new service is necessary. Because this is an unconstitutional restraint on economic liberty, Jim and Cliff teamed up with IJ to fight back. A victory will protect the right of all Americans to participate in the economic life of the nation. Speed's Auto Services v. Portland; Halsnik v. Hillsborough County Public Transportation Commission: These two cases in Portland, Oregon, and Tampa, Florida, seek to vindicate the right of drivers to earn an honest living by striking down laws that impose a minimum fare on small sedan companies. Companies should be able to charge what they want for their services, and the government cannot protect the profits of private businesses at the expense of others. We lost the Tampa case at the appellate court in June 2016, and the Portland case is ongoing. Burke v. City of Chicago: Chicago imposes a 200-foot proximity restriction on food trucks, making it illegal for them operate near any fixed business that sells food. Effectively shutting mobile vendors out of the downtown market, this law blatantly protects the interests of pol

Justice V. Hosemann:

We filed suit in Mississippi to challenge a state campaign-finance law that required small groups of voters to register with the government before speaking out about politics. Laws like this impose significant burdens on Americans who just want to get involved in the electoral process, including extensive record-keeping and reporting requirements. IJ secured a victory at the trial court but lost when the government appealed the trial courts decision. Neighborhood Enterprises v. City of St. Louis: St. Louis resident Jim Roos decided to protest his local governments abuse of eminent domain by painting a large mural on his building. Like Norfolk, however, the city of St. Louis insisted that Jims sign violated city code and ordered him to take it down. IJ won this case in 2011 when the 8th Circuit Court of Appeals ruled that Jim has the right to speak out about important issues. However, we continue to wait for the district court to consider Jims right to keep his mural in light of a revised sign code. Ocheesee Creamery v. Putnam and Newton: In this case, IJ represents Florida dairy farmer Mary Lou Wesselhoeft. Mary Lou sold pasteurized skim milk and labelled it as pasteurized skim milk. But because she would not inject her milk with Vitamin A, the Florida Department of Agriculture and Consumer Services ordered her to stop calling it pasteurized skim milk and label it as "Non-Grade 'A' Milk Product, Natural Milk Vitamins Removed." But Mary Lou has the right to communicate truthful information under the First Amendment, so IJ filed suit on her behalf in 2014. In February 2016, a federal court upheld the states censorship of Mary Lou, so IJ appealed the decision to vindicate her and other entrepreneurs free speech rights. Larue v. Colorado Board of Education: When the ACLU, Americans United for Separation of Church and State, and several other opponents of school choice challenged Douglas County, Colorados Choice Scholarship Program, IJ intervened on behalf of four families. The program would provide scholarships for 500 students to attend the private school of their parents choice. In 2015, in a 3-3-1 split decision, the Colorado Supreme Court ruled the program unconstitutional, so IJ has appealed the decision to the U.S. Supreme Court and we currently wait to see if the Court will hear our case. Thomas v. Douglas County Board of Education: In March 2016, the Douglas County Board of Education adopted a new school choice program that provides scholarships only to secular private schools. IJ subsequently challenged the programs religious exclusion to secure the fundamental right of parents to choose their childrens education. We are representing three Colorado families in this case. Gaddy v. GA Dept of Revenue: In May 2014, we intervened in a lawsuit to defend Georgias long-standing scholarship tax-credit program. Our opponents challenged the program on the grounds that it violates the state constitutions ban on providing public support to religious institutions and that the Legislature is limited to supporting only the public school system. In February 2016, the court ruled that because 100 percent of the program funds are raised from private donors and given to parents to spend at a school of their choice-regardless of whether they choose a religious or non-religious private school for their children-the program is entirely constitutional. Friend of the Court Briefs: In addition to litigating the above-described cases, the Institute for Justice filed amicus briefs in the following cases between July 1, 2015 and June 30, 2016: Zweber v. Credit River Township U.S. v. Batato (MegaUpload) CCP v. Harris Friedrichs v. California Teachers Association Arrigoni Enterprises v. Town of Durham, CT U.S. v. Bednar Delano Farms v. California Table Grape Commission Wollschlaeger v. Governor of Florida Boardwalk at Daytona Development, LLC v. Panormitis K. Pspalakis, et al. Commonwealth of Pennsylvania v. 1997 Chevrolet Trinity Lutheran Church of C

Financial Statement Notes

PART V, LINE 4:

Endowment funds are maintained to provide a permanent source of income to support the institute's overall mission. Endowment assets are held in perpetuity as donor-restricted gifts, while income generated by the endowments is utilized by the institute for its general charitable purpose, in accordance with the terms of the gift instrument.

PART X, LINE 2:

The Institute is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Institute's tax-exempt purpose is subject to taxation as unrelated business income. There was no unrelated business income during the years ended June 30, 2016 and 2015. The Institute recognizes interest expense and penalties on income taxes related to uncertain tax positions in management expenses in the statements of activities and change in net assets. There is no provision in the financial statements for penalties and interest related to income taxes on uncertain tax positions for the years ended June 30, 2016 and 2015. Tax years prior to 2012 are no longer subject to examination by the IRS or the tax jurisdiction of the District of Columbia.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT AND GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt10Founding Gen. Counsel/Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXEC VP-CFO/SEC'Y & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP FOR DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR. VP AND LITIGATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP FOR COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR ATTORNEY (TEXAS)
IRS990/Form990PartVIISectionAGrp/TitleTxt17SENIOR ATTORNEY (TEXAS)
IRS990/Form990PartVIISectionAGrp/TitleTxt18SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt19MANAGING ATTORNEY (WA OFFICE)
IRS990/Form990PartVIISectionAGrp/TitleTxt20SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt21SENIOR ATTORNEY (TEXAS)
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IRS990/MissionDesc0THROUGH STRATEGIC LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH, THE INSTITUTE FOR JUSTICE (IJ) ADVANCES A RULE OF LAW UNDER WHICH INDIVIDUALS CAN CONTROL THEIR DESTINIES AS FREE AND RESPONSIBLE MEMBERS OF SOCIETY. IJ LITIGATES TO SECURE ECONOMIC LIBERTY, SCHOOL CHOICE, PRIVATE PROPERTY RIGHTS, FREEDOM OF SPEECH AND OTHER VITAL INDIVIDUAL LIBERTIES, AND TO RESTORE CONSTITUTIONAL LIMITS ON THE POWER OF GOVERNMENT. IN ADDITION, IJ TRAINS LAW STUDENTS, LAWYERS AND POLICY ACTIVISTS IN THE TACTICS OF PUBLIC INTEREST LITIGATION. THROUGH THESE ACTIVITIES, IJ CHALLENGES THE IDEOLOGY OF THE WELFARE STATE AND ILLUSTRATES AND EXTENDS THE BENEFITS OF FREEDOM TO THOSE WHOSE FULL ENJOYMENT OF LIBERTY IS DENIED BY THE GOVERNMENT.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$178$37.7$140$55.3$47.6$7.70
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$164$36.5$127$49.9$44.3$5.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$145$30.2$114$38.8$37.7$1.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$118$6.40$112$39.0$33.2$5.75
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$123$6.30$117$37.9$29.2$8.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$8.72$96.2$35.2$26.3$8.88
2016Detailed filing. Detailed filing data is available for this year.$82.5$4.75$77.7$27.8$19.1$8.71
2015Detailed filing. Detailed filing data is available for this year.$73.1$3.97$69.1$34.1$18.1$16.0
2014Detailed filing. Detailed filing data is available for this year.$54.3$1.03$53.2$24.6$14.1$10.5
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.4$0.65$41.7$12.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.1$0.63$35.5$12.6
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.9$0.53$20.4$9.31
Peer Organizations

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