Civic Intelligence

Institute for Justice

990 • Fiscal year 2024 • EIN 52-1744337

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 03, 2024

901 North Glebe Road Ste 900Arlington, VA 22203

(703) 682-9320

Siviq Scores

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

Liabilities / Assets

45th percentile

0.22x

Higher debt load relative to assets than 45% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.73x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$812,459

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

29%

Faster revenue growth than 80% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$163,719,094

Up $19,128,645 (+13%) from 2023

Net Assets

Up

$127,258,456

Up $12,836,533 (+11%) from 2023

Liabilities

Up

$36,460,638

Up $6,292,112 (+21%) from 2023

Revenue

Up

$49,926,462

Up $11,173,079 (+29%) from 2023

Expenses

Up

$44,264,308

Up $6,531,239 (+17%) from 2023

Net Income

Up

$5,662,154

Up $4,641,840 (+455%) from 2023

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

2024

Assets$163,719,094
Liabilities$36,460,638
Net Assets$127,258,456

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

2024

Revenue$49,926,462
Expenses$44,264,308
Net Income$5,662,154
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 3, 2024
Return Version
2023v5.1
Gross Receipts
$64,594,368
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$112,802,470$128,445,112▲ $15,642,642
Intangible Assets$23,342,659$23,384,682▲ $42,023
Land, Buildings, and Equipment, Net$3,081,363$7,604,481▲ $4,523,118
Cash and Non-Interest-Bearing Accounts$2,337,527$3,759,935▲ $1,422,408
Pledges and Grants Receivable$1,435,000$247,500▼ $1,187,500
Prepaid Expenses and Deferred Charges$393,256$178,979▼ $214,277
Accounts Receivable$1,085,748$38,103▼ $1,047,645
Total Assets$144,590,449$163,719,094▲ $19,128,645
Other Assets Total$112,426$60,302▼ $52,124
Liabilities
Other Liabilities$26,327,257$32,906,257▲ $6,579,000
Accounts Payable and Accrued Expenses$3,592,161$3,546,984▼ $45,177
Deferred Revenue$249,108$7,397▼ $241,711
Total Liabilities$30,168,526$36,460,638▲ $6,292,112
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$111,051,904$124,381,742▲ $13,329,838
Net Assets With Donor Restrictions$3,370,019$2,876,714▼ $493,305
Total Net Assets Fund Balance$114,421,923$127,258,456▲ $12,836,533
Total Liabilities and Net Assets / Fund Balance$144,590,449$163,719,094▲ $19,128,645

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,475,927$4,145,355$9,621,282
Equipment$2,045,847$2,588,194$4,634,041
Other Land Buildings$82,707-$82,707

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$117,893-▲ $8,876$4,650$122,119
2022$115,599-▲ $7,287$4,993$117,893
2021$136,098-▼ $16,902$3,597$115,599
2020$116,692-▲ $21,151$1,745$136,098
2019$115,680-▲ $3,484$2,472$116,692
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott G BullockPresident and Chief CounselFT$575,762$236,697$812,459
Dana BerlinerSenior VP and Litigation DirectorFT$503,553$178,073$681,626
Daniel KnepperCFO and Gen. Counsel/sec. and Treas.FT$432,946$156,484$589,430
John KramerVP for Strategic RelationsFT$371,246$150,364$521,610
Deborah SimpsonChief Operating OfficerFT$370,556$139,234$509,790
Robert GallManaging VP and Senior AttorneyFT$315,712$135,791$451,503
Robert McnamaraDeputy Litigation DirectorFT$318,207$97,746$415,953
Beth StevensVP for DevelopmentFT$302,931$101,776$404,707
Robert JohnsonSenior AttorneyFT$260,479$84,232$344,711
Michael BindasSenior AttorneyFT$235,476$92,369$327,845
William MellorChairman and Founding Gen. CounselFT$45,974$17,841$63,815

Board Members and Trustees

NameTitle
Andrew D PrinsDirector
Arthur DantchikDirector
Bob GelfondDirector
Jim LintottDirector
Kenneth N LevyDirector
Stephen ModzelewskiDirector
Mary E StiefelOutgoing Director (until 12/31/23)

Highest Paid Contractors

ContractorServicesLocationCompensation
Dana Point Beach ResortEvent ServicesONE MONARCH BEACH RESORT, Dana Point, CA 92629$588,554
Ocean Solutions LLCIt Contractors20130 LAKEVIEW CENTER PLAZA SUITE, Ashburn, VA 20147$554,845
Doyle Printing & Offset Co IncorporatedPrinting/mailing Shop5206 46TH AVENUE, Hyattsville, MD 20781$320,618
S Watts Group INCGeneral Contractor - Construction608 MORROW ST SUITE 100, Austin, TX 78752$294,619
Gerson Lehrman Group INCExpert Witness60 E 42ND ST 3RD FLOOR, New York, NY 10165$213,120
Revenue and Support

Revenue Composition

Contributions and Grants
$44,568,286
Program Service Revenue
$617,784
Investment Income
$4,670,707
Other Revenue
$69,685
All Other Contributions
$44,568,286
Change in Net Assets
$5,662,154

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 Traded89$4,596,933Fair Market Value (FMV)
Other Non Cash Contri Table21$92,593Fair Market Value (FMV)
Cars and Other Vehicles2$808Fair Market Value (FMV)
Total Noncash Contributions112$4,690,334-

Audited Revenue Reconciliation

Revenue per Audited Statements
$49,927,589
Revenue Not Reported on Financial Statements
$-1,127
Revenue Not Reported on Form 990
$7,292,214
Other Revenue Adjustments
$-1,127
Total Revenue per Audited Statements
$57,219,803
Total Revenue per Form 990
$49,926,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$30,276,445
Other Expenses$12,592,425
Total Fundraising Expense$3,299,815
Grants and Similar Amounts Paid$1,395,438
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,499,480$2,129,171$1,721,353$21,350,004
Current Officers, Directors, Trustees, and Key Employees$2,571,008$312,816$252,900$3,136,724
Occupancy$2,853,929$-139,733$280,366$2,994,562
Pension Plan Contributions$1,658,868$201,835$163,176$2,023,879
Other Employee Benefits$1,605,028$195,276$157,753$1,958,057
Fees for Services Other$1,667,507$67,798$99,622$1,834,927
Payroll Taxes$1,262,652$153,627$124,202$1,540,481
Grants to Domestic Orgs$1,395,438--$1,395,438
Depreciation Depletion$1,119,988$136,270$110,169$1,366,427
Travel$1,148,468$45,910$25,319$1,219,697
Information Technology$900,483$135,007$121,135$1,156,625
Conferences and Meetings$983,979$4,703-$988,682
Office Expenses$568,834$246,829$158,183$973,846
Fees for Services Lobbying$452,845--$452,845
Comp Disqual Persons$219,092$26,657$21,551$267,300
Insurance$90,304$98,640-$188,944
Fees for Services Legal$93,484$57,310$1,061$151,855
Other Expenses$95,498$0$6$95,504
Fees for Services Accounting-$89,824-$89,824
Advertising$75,991$775$3,934$80,700
Fees for Service Investment Mgmnt Fees--$12,379$12,379
Interest-$1,297-$1,297
Total Functional Expenses$36,933,473$4,031,020$3,299,815$44,264,308

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$44,383,270
Expenses per Audited Statements$44,264,308
Total Expenses per Form 990$44,264,308
Expenses Not Reported on Form 990$118,962
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Edchoice IncIndianapolis, IN501(c)(3)To Help Fund the Work of Edchoice Legal Advocates Through a Joint Project Called the Partnership for Educational Choice.$1,283,542
American Legislative Exchange Council (alec)Arlington, VA501(c)(3)2024 Membership Contributions and Economic Liberty Academy Sponsorship$22,000
State Policy NetworkArlington, VA501(c)(3)2024 Spn Conference Sponsorship$20,000
R City Kitchen GroupChicago, IL501(c)(3)Cash Prize Given to the 1st Place 2023 South Side Pitch Finalist.$13,000
The Federalist Society for Law and Public PolicyWashington, DC501(c)(3)2024 Student Symposium and Texas Young Lawyers Conference Sponsorships$10,000
University of Wisconson FoundationMadison, WI-2024 Mayors Innovation Project Winter Policy Meeting Sponsorship$10,000
Justus Junkie IncChicago, IL-Cash Prize Given to the 2nd Place 2023 South Side Pitch Finalist.$9,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lisa KnepperCFO'S SPOUSECOMPENSATION AS THE INSTITUTE'S SENIOR DIRECTOR OF STRATEGIC RESEARCHNo$231,755
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$32,168,350
Charitable Gift Annuities$732,518
Others$5,389
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 35% controlled entity
No
Business relationship with family members
Yes
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 B, Line 11B

The form 990 was 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 was 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

At the fall board meeting, the board determines the compensation of six employees: the president/chief counsel, the senior vice president for litigation, the chief operating officer, the managing vice president and senior attorney, the vice president for strategic relations, and the cfo and general counsel/secretary and treasurer. Ij provides the board's compensation committee with present and past compensation amounts for these positions, as well as comparable data from the most recently available form 990 for similarly situated non-profit organizations. Ij also annually engages an outside vendor to provide an independent compensation survey. The compensation committee makes a recommendation on compensation to the full board (except for the president/chief counsel, who is recused), and the full board then votes to determine compensation, which decision is contemporaneously recorded and communicated to the cfo by the chairman and placed in the applicable confidential employment files. 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.

Form 990, Part VI, Section C, Line 19

Ij's 990 and financial statements are available on its and other websites. Ij'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
Phone
7036829320
Address
901 NORTH GLEBE ROAD STE 900, ARLINGTON, VA 22203

Signing Officer

Name
Scott G Bullock
Title
President
Phone
7036829320
Signed
2024-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott G Bullock
Formed
1991
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
6
Employees
216
Volunteers
30

Preparer

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

Additional Explanations

FORM 990, PART IX, LINE 16(C):

The allocation of five renovated leased spaces, including salary and fringe benefits of personnel in lease- and renovation-related roles, resulted in the institute showing a negative expense for management-related occupancy for the year ended june 30, 2024.

CASES IN LITIGATION:

Devillier, et al. V. Texas richie devillier is a farmer who has lived on his family's land in winnie, texas, for generations. For as long as anyone could remember, the devilliers' land never flooded - that is, before the texas department of transportation renovated a nearby highway to control stormwater. Since then, the devillier family farm and many of the surrounding properties have been inundated after major storms. The effects were devastating. And even though the constitution guarantees just compensation for takings, shockingly, the 5th u.s. Circuit court of appeals sided with texas, holding that property owners whose land is taken by the state for flood control don't have any federal remedy at all. That ruling was wrong, and it conflicted with rulings of both the supreme court and other courts nationwide, which is why ij asked the supreme court to review and hold that states cannot ignore the constitution. The supreme court unanimously ruled that the devilliers' claims can go forward and that texas cannot evade the takings clause's requirements simply by virtue of being a state. The case is back to the trial court, where it will be taken over by its original counsel. Gonzalez v. City of castle hills sylvia gonzalez, a retired resident of castle hills, texas, ran for local office in 2019 and defeated a well-connected and powerful incumbent after knocking on more than 500 doors and talking with hundreds of residents. Sylvia then helped organize a non-binding petition calling for the removal of the castle hills city manager. Incensed by the criticism, city officials retaliated with a campaign of harassment that culminated in sylvia's being arrested and spending a day in jail, accused of stealing her own petition. In september 2020, sylvia teamed up with ij to hold accountable the city officials who violated her constitutional rights. City officials claimed they could not be sued because of qualified immunity. A federal district court judge denied the officials immunity, ruling that throwing someone in jail for exercising their right to free speech is a clearly established violation of the first amendment. City officials appealed the ruling, and the 5th u.s. Circuit court of appeals held that sylvia could not make out a first amendment claim. Ij filed a petition for certiorari with the supreme court on behalf of sylvia. The court granted the petition and reversed the 5th circuit, opening the courthouse doors for those americans who have been arrested for criticizing the government. Bailey v. Iles it's not a crime to make a joke on the internet. But when waylon bailey posted an innocuous joke on facebook comparing the covid-19 pandemic to a zombie apocalypse, he learned the hard way overzealous local officials don't always honor that constitutional guarantee. Though the post was clearly satirical, the sheriff's office stormed waylon's house with guns drawn, arrested him, and took him to jail. In august 2023, the 5th u.s. Circuit court of appeals held that waylon's speech was constitutionally protected and that the officers were not entitled to qualified immunity. A jury ultimately awarded waylon $205,000 in damages, and in march 2024 ij received $72,733.77 in attorneys' fees. Rainwaters, et al. V. Tennessee wildlife resources agency, et al. Terry rainwaters and hunter hollingsworth own rural properties in tennessee, which they use for hunting and other activities. Their properties are their sanctuaries, but officers from the tennessee wildlife resources agency ("twra") would routinely enter private land on a whim to search for potential hunting violations without a warrant. They trespassed, took photos and videos, and even installed cameras to record 24/7. The tennessee constitution prohibits state officials from barging in whenever they wish. Terry and hunter teamed up with ij to sue twra in tennessee state court to vindicate the right of all tennesseans to be free from unconstitutional searches. In march 2022, a three-judge

N'DAKPRI, ET AL. V. LOUISIANA STATE BOARD OF COSMETOLOGY, ET AL.

Ij represents three natural hair braiders - ashley n'dakpri, lynn schofield, and michelle robertson - who want to earn an honest living but face enormous and irrational occupational licensing hurdles. Although hair braiding is not a threat to public safety, the louisiana state board of cosmetology requires anyone seeking a braiding license to complete 500 hours of unnecessary and irrelevant training. This runs afoul of the louisiana constitution, which does not allow the government to license something as safe and common as braiding hair. In october 2019, a judge in baton rouge denied the board's motion to dismiss. Trial was held in this case in july 2023, and the judge granted the board's motion for a directed verdict. We appealed the trial court's decision to louisiana's first circuit court of appeal, which affirmed on june 21, 2024. We will be appealing this decision to the louisiana supreme court. Davis v. Oklahoma state board of cosmetology and barbering, et al. Brandy davis' livelihood was stripped away from her in january 2022. A professional, licensed eyelash-extension specialist in texas, brandy had a thriving business in the lone star state. But when she moved to oklahoma, her state license, private certificate, and expertise meant nothing to the oklahoma state board of cosmetology and barbering, which forbids her from practicing eyelash extensions without a cosmetology or esthetician license. But brandy just wants to do eyelash extensions, not other cosmetology practices. Oklahomans have a right to earn an honest living and enjoy the gains of their industry without facing overbearing licensing demands. That is why brandy teamed up with ij to file a lawsuit to enforce her constitutional right to earn a living in her trade. Less than two weeks after filing suit, reform efforts began in both the board and the state legislature. We anticipate that the new rules will allow brandy to obtain her eyelash-extension license in november 2024. 360 virtual drone services llc and michael jones v. Ritter, et al. In march 2021, ij sued on behalf of michael jones after the north carolina board of examiners for engineers and surveyors threatened him with civil and criminal enforcement. Michael uses a drone to take photos of land and create maps for customers to monitor property. Michael does not practice surveying, a more formal profession that marks the legal boundaries of property. Even so, the board accused him of providing unlicensed surveying services. In response to the board's threats, michael shut down his business. The state's licensing laws stifle innovation, and they also unconstitutionally restrict free speech by requiring the government's permission to create and disseminate images and data. Michael partnered with ij to sue the board in federal court to disassemble the state's unconstitutional restrictions and open the door for other entrepreneurs to creatively use technology to provide cheaper, more convenient services. In march 2023, a district court judge upheld the restriction that prevents michael from creating maps with his drones. We appealed to the 4th u.s. Circuit court of appeals, and in a may 2024 decision, the fourth circuit affirmed. We will be petitioning the supreme court for certiorari. Crownholm, et al. V. Moore, et al. Ryan crownholm is the founder of a business called mysiteplan.com. Ryan uses publicly available information from the internet to make a digital drawing that shows the customer's lot lines and the buildings, driveways, fences, etc. On the property. But the california board for professional engineers, land surveyors, and geologists claimed that ryan was illegally practicing land surveying without a license. If all it takes to be illegally practicing land surveying is to depict property lines and some features of a property within those lines, anyone who has ever drawn an informal map is a criminal. The supreme court has made clear that the creation and dissemination of information are speec

Wayne Nutt V. Ritter, Et Al.

Wayne nutt practiced engineering for four decades. Because he worked for big manufacturers throughout his whole career, he was exempt from north carolina's licensing requirements for engineers. Now that wayne is retired, he no longer wants to practice engineering. He only wants to talk about it. He has found himself deploying his hard-won expertise to testify at town council meetings and write letters to government officials. He also wants to testify in other lawsuits related to his area of expertise - hydraulics. The trouble is that all of this would be a crime, according to the north carolina board of examiners for engineers and surveyors. In the government's view, only licensed engineers can talk about engineering, even if those same unlicensed engineers can do actual engineering. According to the government, wayne could either get a license or stop talking. But wayne did not want to become a licensed engineer because, in his later 70s, he was not looking to start a brand new career. So, he teamed up with ij to file a federal lawsuit to strike down this unconstitutional restriction on his speech. The court granted our motion for summary judgment, holding that the board's attempts to silence wayne's truthful description of his expertise and expressions of his opinions violated the first amendment. The board declined to appeal, and the judgment against it became final in mid-january 2024. The only thing remaining in the case is our pending motion for attorneys' fees. Batayneh et al. V. Colorado public utilities commission et al. Ij and our client abdallah batayneh filed a lawsuit against colorado's monopolistic scheme that prevented him from launching a shuttle service business. Abdallah works at a hot springs resort and heard numerous complaints that existing services were too expensive and had poor customer service, so he decided to create his own company that would provide better service. Unfortunately, colorado law allows powerful industry insiders to deny new competition by requiring new would-be businesses to obtain permission from existing monopolies. Existing shuttle companies used this law to thwart abdallah in starting his business by arguing that his services were not "needed." the government should not be allowed to pick winners and losers, and existing companies should not have the power to keep would-be competitors out of business. Abdallah partnered with ij in march 2021 to sue the state regulatory agency. In march 2023, the colorado court of appeals dismissed abdallah's case. The colorado supreme court denied review of the case in december 2023, allowing the anticompetitive law to remain in place. Surfvive, et al. V. City of south padre island in south padre island, texas, the city government caps food truck permits at 12 and requires food trucks to get a restaurant owner's approval on their application. This means less choice and higher prices for south padre island residents and visitors, and it violates the texas constitution, which forbids laws that serve only to protect businesses from competition. Ij teamed up with surfvive - a local nonprofit's food truck - and food truck owners anubis and ramses avalos to challenge south padre island's law. In december 2020, a district court judge struck down the food truck permit cap. Astonishingly, the island chose to defy the order before it even filed an appeal. Then, after the city did appeal, in june 2022, texas's 13th court of appeals reversed the trial court decision, held that the law was a reasonable way to promote the economy, and said the government was immune from suit because the claims were not viable. Ij appealed to the texas supreme court, but that appeal was denied on november 3, 2023. Proctor, et al. V. City of jacksonville, et al. Nicole gonzalez owns property in jacksonville, north carolina, where she'd like to host a food truck alongside her general goods store there. Anthony proctor ("tony") and octavius raymond ("ray") are both marine veterans a

Thornton V. City of Bullhead City

In bullhead city, arizona, your kindness might cost you your freedom. It nearly did for norma thornton, a 78-year-old grandmother who was arrested and criminally charged for feeding those in need in bullhead city. Under a new ordinance, the city deemed it a criminal misdemeanor - punishable by fines and even imprisonment - to share prepared food in a public park for charitable purposes. Homelessness is a complicated and serious problem, but criminalizing acts of charity isn't the solution. What's more, it's unconstitutional. That's why norma joined ij in a federal lawsuit against bullhead city to strike down this ordinance and allow norma, and others like her, to use charity to help those in need. Shaw, et al. V. Metro. Gov't of nashville and davidson county nashville, tennessee, is the center of country music. Yet, incredibly, the city banned musicians from making music in their own homes. Nashville outlawed home-based businesses that serve clients, preventing local musicians, hair stylists, and other budding entrepreneurs from building their own american dream. Nashville residents, like ij clients lij shaw and pat raynor, face steep fines if any customers physically come to their homes to do business. At the same time, nashville allows other types of home-based businesses. Ij and the beacon center of tennessee teamed up to vindicate the constitutional right to use your own home to earn an honest living. In october 2019, a nashville court dismissed the suit. We appealed that ruling to the state supreme court, and in august 2022, the high court vacated the dismissal, allowing our clients to continue their lawsuit. But on remand, the chancery court of davidson county ruled that the city's discrimination was constitutional because of deference to the government, but never actually addressed whether our clients were similarly situated to the privileged home-based businesses - a determination that we will once again appeal. Brinkmann, et al. V. Town of southold the family owners of brinkmann's hardware thought they had found the perfect location for a new store in southold, new york. But even though they followed all the rules, the town of southold is trying to use eminent domain to take their property for a "passive park" (by which the town means that it will leave the land as an unimproved lot). It is an extreme and unconstitutional tactic to prevent an entirely legal business from serving the community. The town where they purchased a commercial-zoned lot has done everything possible to stop the brinkmanns: it slow-played the permitting process, imposed exorbitant fees, and then enacted a targeted moratorium on building permits along a one-mile stretch of road, with the brinkmanns' property in the center. The brinkmanns have teamed up with ij in federal court to end the town's unconstitutional attempts to use eminent domain to stop a completely legal use of property to build a business. A loss in the trial court was affirmed by the 2nd u.s. Circuit court of appeals in a 2-1 decision. We petitioned the supreme court for certiorari in early june 2024. Jones, et al. V. Port freeport, et al. The port in freeport, texas, used eminent domain to condemn several properties in a historically black neighborhood - even though its ceo has admitted at deposition that the port has no specific plans for the property besides leasing it to third parties for economic development. This is precisely the kind of taking that texas outlawed in 2009 (in the wake of the widely criticized kelo decision), so ij has taken on this case to oppose the condemnation. The district court granted summary judgment to the port, and we have appealed. Fisher, et al. V. City of ocean springs ocean springs, mississippi, designated as "slum or blighted" more than 200 properties in a historic black neighborhood - a designation that never expires, and carries with it the power of eminent domain. But even though the government's designation never expires, mississippi prope

Hadley V. City of South Bend, Et Al.

Our client, amy hadley, had her home in south bend, indiana, blasted with tear-gas grenades and ransacked by police who were searching for a dangerous fugitive. But the police had made a major mistake in their investigation and had the wrong house. Amy and her family had no connection to the fugitive. They were victims of a destructive, costly raid and were left to shoulder thousands of dollars in property damage. In december 2023, we launched a case against the government entities who contributed to the destruction, claiming that they took amy's property without just compensation, as required by the indiana and federal constitutions. In re: sandersville railroad company's petition for approval to acquire real estate by condemnation to bring rail service to one privately held rock quarry, the sandersville railroad company wants to drive a track straight through the heart of several parcels of property in the small town of sparta, georgia - including parcels that have been in the garrett and smith families for generations. Under georgia law, private railroad companies can use the power of eminent domain only for a public use - but grabbing land that belongs to others to build a track to service private interests is not a public use. That's why the garretts and the smiths have joined with ij to stand up to sandersville railroad's attempt to wield the state's power of eminent domain to take their generational land. They are asking the public service commission to deny sandersville railroad's request for authority to take their land to build the track because it is not a public use. An agency hearing officer recommended ruling in favor of the railroad, and our clients have sought review before the full public service commission. 8307 manchester llc, et al. V. City of brentwood since 2018, brentwood, missouri, has planned to redevelop a commercial area it calls the manchester corridor. Desperate to redevelop the area to increase its economic output, the city has used shifting justifications to designate the area as "blighted." we represent several small businesses challenging the blight designation. Not only does it not meet the statutory standard, but blight is also a pretext for the real motivation, economic development (an improper justification under missouri's post-kelo law). Thomas, et al. V. County of humboldt, et al. Humboldt county, california, imposes a daily civil penalty of up to $10,000 per violation, for up to 90 days, for any code violation it says is related to cannabis. Shockingly, humboldt will fine new homebuyers millions of dollars because before they bought the place, the prior property owner allegedly grew marijuana illegally. While these innocent owners have all of ten days to weigh their options under the threat of millions in fines, the county typically offers a compliance agreement, under which owners waive their rights in exchange for a single day's worth of fines. These tactics have put hundreds of innocent property owners under immense pressure and legal uncertainty. They never grew cannabis - but they also can't get their day in court - they face crippling fines, and they can't develop their land. This state of affairs is unjust and unconstitutional. That's why four humboldt residents have joined with ij to file a putative class action against the county. In may 2023, a federal judge granted the county's motion to dismiss; ij has appealed the decision. Davis, et al. V. City of chicago in april 2019, ij filed a class action lawsuit challenging chicago's massive and unconstitutional vehicle impound program. In a city that runs a chronic budget deficit of more than $100 million, impounding vehicles has become an easy and significant source of cash. The lead plaintiffs in our class action are innocent owners jerome davis and veronica walker-davis. The city impounded their car after an auto-shop employee took it for a joy ride while it was in the shop for repairs. After fighting the city for nearly a year a

Hohenberg, Et Al. V. Shelby County, Et Al.

When a court proceeding may result in a person's losing their home, the u.s. Constitution demands a fair process with rigorous safeguards. For defendants in memphis' environmental court, the process is anything but fair. Sarah hohenberg and joseph hanson both ended up in environmental court after trees fell on their houses. Both ended up losing their homes after a years-long process in a court where witnesses are not sworn in, evidence is not authenticated, and proceedings are not recorded, making decisions all but impossible to appeal. Sarah and joseph have partnered with ij in a lawsuit to ensure that the environmental court, and similar housing courts across the country, provides the due process that the constitution requires and is held accountable for making both of them homeless. After a victory in the 6th u.s. Circuit court of appeals in may 2023, recognizing that federal courts have authority to hear challenges against local governments when they create judicial systems that violate constitutional rights, sarah and joseph will carry on their fight; the case is now remanded to the district court for further discovery and briefing. Adams v. City of seattle seattle, like many cities, is experiencing a housing shortage. Their attempt to address it only makes matters worse. In 2019, the city created the mandatory housing affordability (mha) program, which places unique burdens on anyone building in certain zones throughout the city. Longtime central district homeowner anita adams wants to build a modest addition to house her two adult children. But before she can get a building permit, the city demands that she either build additional affordable housing units or pay nearly $77,000 into the mha program. Those fees make anita's plans impossible - and leave the city with fewer affordable housing units. Across the city, anyone wishing to construct a home must face incomprehensibly high fees or burdensome and intrusive new housing mandates levied in the name of "affordable housing." anita has partnered with ij to challenge seattle's counterproductive and unconstitutional mha program. On june 28, 2024, the district court ruled against us, and we will be seeking further review. Decker, et al. V. City of meridian, et al. Chasidy decker, a native of the treasure valley in idaho, had a savvy solution to owning a home after being priced out of the general boise real estate market: she bought a beautiful 252-square foot tiny house on wheels and found a local meridian homeowner who would let her park it on his property for $600 per month. But the day after chasidy moved in, the city threatened both chasidy and the homeowner with criminal prosecution and fines of $1,000 per day unless she moved out of her tiny house. Cities like meridian should promote rather than discourage their residents' private efforts to find affordable housing during a housing crisis. But meridian's ban on tiny homes on wheels is not just bad policy - it is unconstitutional. With ij, chasidy filed a constitutional lawsuit against meridian's irrational ban on living in tiny homes. In november 2022, a state district court allowed chasidy's case to move forward. A bench trial was held in april 2024, and we await a decision from the court. Tiny house hand up, inc. V. City of calhoun, et al. Cindy tucker runs tiny house hand up, or thhu, to fill a niche for smaller, less costly homes. They're ready to build a community of southern-style cottages with 540 to 600 square feet of living space each in calhoun, georgia, but the city demands houses have over 1,000 square feet. Georgia's constitution requires zoning laws to be substantially related to public health, safety, morality, or general welfare. Calhoun's ban on smaller homes is not related to anything other than excluding people with lower incomes and forcing people to live in homes that are larger than they want. So, cindy and thhu have teamed up with ij to fight for their right to build modestly sized homes. In octo

Valancourt Books, LLC V. Claggett, Et Al.

Valancourt is a small publishing company operating out of the richmond, virginia, home of james jenkins, who revives and popularizes rare, neglected, and out-of-print fiction. Valancourt has published more than 300 books, all of which it has permission to reprint. But in june 2018, james received an email from the u.s. Copyright office demanding that he provide it with copies of every single book in valancourt's catalog and threatening him with fines that could reach hundreds of thousands of dollars if he failed to comply. A little-known provision of federal law makes it illegal to publish a new book without providing the federal government with two free copies. Valancourt books joined with ij in august 2018 to file a federal lawsuit against the copyright office and the department of justice, claiming that the book-deposit mandate is unconstitutional because it violates the takings clause of the fifth amendment and operates as a penalty on people who publish physical books without turning over a copy. In july 2021, a district court upheld the law, but the d.c. Circuit court of appeals reversed on august 29, 2023, agreeing with our takings clause arguments and holding that the government violated the fifth amendment by demanding that valancourt turn over books free of charge. (because this grants us complete relief, the court did not reach our first amendment claim.) we continue to litigate the scope of the appropriate remedy on remand in the district court. Taylor, et al. V. Nocco using a crude computer algorithm, the pasco county, florida, sheriff's office creates a list of people they think are likely to commit crimes. Then, deputies routinely show up unannounced at the homes of those identified to interrogate them and, especially, their family and friends. To intimidate their targets and family members into submission, county deputies aggressively issue citations for innocuous offenses like missing house numbers. In the words of a former pasco county deputy, they were under orders to "[m]ake their lives miserable until they move or sue." so, in march 2021, that's exactly what ij did. This case will send a message to state and local governments across the country that fines and fees should be used only to protect the public, not to force undesirable residents out of town. In august 2021, a judge denied the sheriff's motion to dismiss, meaning our clients will have their day in court. The case aims to end both pretextual code enforcement and harassment of people that police think might commit crimes in the future. Morales v. City of indio, et al. Local government officials in indio, california, teamed up with a private law firm to charge property owners the costs of their own prosecutions. Under this outrageous scheme, the law firm provided indio and several other california cities with "cost-neutral" code enforcement services. This means that every ticket the city issued for violations such as un-mowed grass or sun-damaged address numbers was money in the bank for the city and the law firm, which then billed property owners thousands of dollars for "prosecution fees." if owners dared to contest the fees, their legal bills simply grew larger. Ij filed a class action lawsuit against the city in february 2018 to put a stop to this egregious form of policing for profit. And that december, we won a resounding victory when the city of indio agreed to return the money of everyone who was victimized by the city's scheme. The class related to indio has been fully paid; a final class approval hearing in our related class action regarding coachella has not yet been held. Sun valley orchards, llc v. U.s. Dep't of labor, et al. The u.s. Department of labor fined sun valley orchards, a fourth-generation family farm in southern new jersey, over $550,000, the bulk of which was because of a single paperwork violation. The two brothers who own the orchard spent the next five years trying to fight the agency's decision in the agency's in-house

Coleman, Et Al. V. Town of Brookside, Et Al.

Since 2018, the tiny town of brookside, alabama, has been a revenue-generating fiefdom. Hundreds of residents - many innocent of any wrongdoing - were pulled over, and the police seized and towed their cars. To get their cars back, they were forced to pay hundreds or even thousands of dollars for towing fees, court costs, and trumped-up tickets. Town officials openly discussed their desire to extract revenue from their constituents. Ij filed a sweeping class action against the town in april 2022. While a few local attorneys have challenged the town's actions, ij's case is the only comprehensive class action lawsuit to end this regime of systemic abuse. In march 2023, a federal district court rejected brookside's efforts to dismiss the case, and the case remains ongoing. Root, et al. V. City of sierra vista amanda root has called sierra vista, in southeast arizona, home for more than 20 years. In the late '90s, amanda acquired a small lot in the then-cloud 9 mobile home park. Sadly, in 2016, amanda's mobile home burned to the ground, leaving her temporarily homeless. But in 2017, amanda was given a park trailer to put on her property and live in. Then in july 2020 - during the middle of the covid-19 pandemic - the city tried to kick amanda and her neighbors out of their homes and off their property. The city gave them just 30 days to leave. There was no hearing or appeal offered. The city says that amanda lives in an "rv" instead of a "manufactured home." to be clear, it is perfectly legal to live in an rv in sierra vista. The city just says amanda cannot have an rv on the property she owns because of the technicalities of the city's zoning laws. No one should be made homeless in the name of zoning, so amanda and her neighbors teamed up with ij to sue the city and protect their homes. A judge dismissed the lawsuit in september 2021, and the appeals court ruled that the homeowners could not even appeal that decision. But in january 2023, the arizona supreme court overturned the appeals court decision and asked the judges to reconsider the case considering another recent victory by ij. The case now is entering discovery. Martinez v. City of lantana, et al. The city of lantana, florida, fined sandy martinez more than $165,000 for minor property code violations - including a $100,000 fine for parking her cars in her driveway in such a way that the tires on one side of the car were on the edge of the lawn instead of on the paved driveway. The city also fined her for a storm-damaged fence and cracks in her driveway. The fines add up to more than half the value of her home. Even after sandy moved her car, the city continued to assess daily fines because, supposedly, she did not inform someone at the city she had moved her car's wheels so that they were no longer on any grass in her front yard. But the government cannot lock you into a lifetime of debt and cripple you financially because your driveway is too narrow and your fence fell in a hurricane. By trying to impose ruinous fines on sandy for such minor infractions, lantana is violating sandy's constitutional right to be free from excessive fines. To fight back, she teamed up with ij in february 2021 to file a lawsuit in florida state court to hold the city accountable for this unconstitutional behavior. That july, a court rejected lantana's attempt to dismiss the lawsuit. But in june 2023, that same court granted the city's motion for summary judgment. We have appealed that decision to florida's fourth district court of appeals. Long lake township v. Maxon, et al. Todd and heather maxon live on a five-acre property in rural long lake township, in northern michigan. Long lake used a drone to repeatedly surveil their home without a warrant for over two years - taking intrusive, high-resolution photographs and videos of their home and backyard that could not be captured without a drone. Then, the government tried to use those photos and videos as evidence in a zoning enforcement laws

Quinonez, Et Al. V. Does 1 Through 5, United States Postal Service, Et Al.

In the spring of 2020, law enforcement agents working for the united states postal service baselessly seized a set of four ordinary boxes containing thousands of covid-19 face masks with political slogans. The masks belonged to rene quinonez, who operates oakland-based movement ink llc. Black lives matter organizers hired rene to print as many face masks as possible to distribute to protestors. He worked nearly nonstop to print and ship the masks. But they didn't arrive in time because officials seized the plain brown boxes without a warrant, claiming they looked like other boxes from other cities that had contained drugs. Rene's business took a serious hit. In june 2022, rene and movement ink partnered with ij to file a federal lawsuit to vindicate his fourth amendment rights. In june 2023, a federal district judge partially granted and partially denied the government's motions to dismiss. The case remains ongoing. Brown, et al. V. Transportation security administration, et al. When travelers go online to find out whether it is legal to fly with cash, the government tells them that there are no restrictions on traveling with any amount of money on domestic flights. What it does not tell flyers is that, upon seeing cash, transportation security administration (tsa) screeners will detain them and turn them over to law enforcement, who will take their money without any cause for suspicion and without filing any criminal charges. That is what happened to ij client terry rolin and his daughter rebecca brown, who had terry's life savings of $82,000 seized at the pittsburgh airport by the tsa and the drug enforcement administration when rebecca was trying to take the money home with her to boston to deposit into a new joint bank account. To end these unconstitutional practices, ij has filed a fourth amendment class action lawsuit on behalf of terry, rebecca, and other travelers. In march 2021, ij won a first-round victory when a federal judge rejected the government's motion to dismiss the case. Lara v. Nevada, et al. Former marine stephen lara was driving from texas to visit his daughters in california in the winter of 2021 when the nevada highway patrol (nhp) pulled him over on a flimsy pretext and seized his life savings, despite having no evidence of any crime. They handed his money over to the drug enforcement administration (dea), in the anticipation that the agency would kick back a portion to the highway patrol. So stephen teamed up with ij. One day after filing the lawsuit, and only hours after a top washington post story on the case, the dea agreed to return stephen's money. But stephen's case is not over. We also sued the nhp in nevada state court to hold the government to account and to stop the nhp from violating nevada law in exchange for lucrative kickbacks from the federal government. The trial court denied the government's motion to dismiss in january 2024, and the case continues. Ingram, et al. V. Wayne county for decades, residents of detroit and wayne county, michigan, have lived under constant threat of having their cars taken away and ransomed back to them for $1,000 or more. The perpetrators are police and prosecutors who use civil forfeiture to seize hundreds of cars each year. Detroiters melisa ingram and robert reeves both lost their cars when wayne county seized them based on other people's alleged misbehavior. So, they have partnered with ij in a major federal class action lawsuit challenging the constitutionality of wayne county's forfeiture program. The 6th u.s. Circuit court of appeals ultimately ruled in our favor, holding that the government must provide a hearing before a neutral decisionmaker within 14 days of a vehicle seizure; the remaining issues are still being litigated in district court. We are also fighting for the return of our client stephanie wilson's car in state court. An appeals court overturned our win in stephanie's forfeiture case in a lower court, and the michigan supreme court acc

Mellein V. United States of America, Et Al.

In still another follow-up case to the same doj raid of safe deposit boxes in the two preceding cases, ij is suing on behalf of don mellein, a retired civil servant who invested in precious metals and coins to save for his retirement. His box was one of the hundreds seized by the fbi in march 2021; and although the fbi promised to "preserve the property" for safe keeping until it could be returned to its rightful owners, 63 of don's coins - worth over $100,000 - remain missing to this day. The fbi has refused to compensate don for his loss. Ij's lawsuit seeks to hold the fbi responsible for its failure to uphold its promise to keep rightful owners' property safe. United states of america v. $8,040 cristal starling runs a mobile food cart in rochester, new york, to provide for herself and her grandnephew. But in the fall of 2020, the local police raided her apartment and seized $8,040. Police accused cristal's then-boyfriend of dealing drugs, but he was acquitted by a jury. That didn't stop law enforcement from trying to keep her money permanently through civil forfeiture. Unable to hire a lawyer, cristal fought for her money as best she could, but she missed the deadline to file one required piece of paper. In a non-forfeiture case, the court would have let cristal continue her case. Ij joined with cristal to appeal a lower court's decision that cristal cannot continue challenging the forfeiture. In august 2023, the second circuit agreed with us that the district court erred by granting default judgment to the government. In response, the government has abandoned any attempt to forfeit the property and has finally returned cristal's money. The parties are now fighting over cristal's right to interest and attorneys' fees. United states of america v. Moore in 2021, drug enforcement administration agents seized $8,500 in cash from brian moore at atlanta's airport while he was waiting to board a flight. Brian litigated to get the money back and, after about a year of litigation, the government eventually moved to dismiss the case against his money with prejudice. The court entered the dismissal order and directed the government to return the money, but then refused to acknowledge brian's victory. After the court dismissed the case, brian asked for the $15,200 in fees that his attorneys had accrued while defending his property from forfeiture. Yet the court ruled that brian did not really win the case - despite getting his money back and getting the entire case dismissed - because the government had voluntarily asked for the dismissal. Now, brian has teamed up with ij to appeal his case to the 11th u.s. Circuit court of appeals. It costs money to defend your property against civil forfeiture, and those who successfully fight the government's attempt to take their property deserve to be made whole. If they are not compensated for the cost of successfully litigating their case, even more property owners will simply give up rather than contest this government abuse. Sparger-withers v. Taylor, et al. Unlike every other state in the nation, indiana outsources civil forfeiture suits to private lawyers on a contingency-fee basis. The more property the state forfeits, the more money the lawyers pocket. Hundreds of these for-profit civil forfeiture cases are filed each year. In fall 2021, ij pushed back with a federal class-action lawsuit against one of the state's most prolific contingency-fee prosecutors. The claim is as simple as it is important: under basic due-process principles, prosecutors cannot have a personal financial stake in the cases they prosecute. Such a system delegitimizes the justice system and skews prosecutorial incentives. It's past time to put an end to for-profit prosecutions. In september 2022, a federal district court allowed the lawsuit to proceed and certified the case as a class action. In february 2024, however, the district court granted summary judgment to the defendants. We have appealed. Indiana v. $2,435 i

Hellman, Et Al. V. Massachusetts Board of Elementary and

Secondary education in massachusetts, all students with special needs are entitled to special education and related services. But state regulators do not allow students whose parents have placed them in private schools to receive these benefits; instead, those students must receive those services at public school or some other "neutral" location. Public school students receive their services at their school, and private school students who are assigned to a private school by the school system also receive their services at their own school. Only students whose parents chose their school must leave school multiple times per week to get services. In may 2024, we filed a lawsuit on behalf of two families challenging this restriction to ensure that all students in massachusetts are treated equally. Metro. Government of nashville and davidson county, et al. V. Tennessee department of education, et al.; mcewen, et al. V. Tennessee department of education, et al. In may 2019, tennessee enacted the tennessee education savings account pilot program act, which provides scholarships worth up to $7,300 to families from shelby county and metro nashville school districts to send their children to private schools. Ij is intervening on behalf of two parents to defend the program from two lawsuits challenging its constitutionality, one brought by two tennessee counties and another brought by parents who oppose the program. Ij and our clients appealed our loss at chancery court to the tennessee supreme court, and in may 2022, the justices ruled in our favor and directed the lower court to reopen the case and consider the remaining claims that were not analyzed in the initial ruling against ij. In november 2022, the chancery court for davidson county dismissed all legal claims raised in two lawsuits challenging the program. The county plaintiffs abandoned their lawsuit shortly thereafter, but the intermediate appellate court held in january 2024 that the individual plaintiffs have standing and ripe claims. As a result, the mcewen case remains ongoing. Labresh, et al. V. Cox, et al. The utah fits all scholarship bill, which went into effect in may 2023, provides families with $8,000 scholarship accounts that can be used for private school tuition, therapies, after-school programs, relevant technology, curricula, transportation, testing, and other similar educational expenses. On may 29, 2024, the utah education association filed a lawsuit challenging the program under the utah constitution, arguing that it violates the state's education clause, impermissibly uses income tax revenue, and unconstitutionally delegates authority. We have moved to intervene and are preparing to defend the program. Faulkenberry, et al. V. Arkansas dep't of education, et al. In march 2023, arkansas enacted the learns act, a large package of educational reforms that includes the new arkansas children's educational freedom account (efa) program, which provides $6,600 annually to eligible students and which will become universal for the 2025-26 academic year. On june 7, 2024, four plaintiffs with children in public schools filed a lawsuit challenging the efa program, arguing that the arkansas constitution prohibits using state funds for non-public-school education. We filed a motion to intervene on june 18, 2024, on behalf of three mothers who either use the efa program now to pay for their children's education or want to use it next year when they become eligible. Mills and southwest engineering concepts, llc v. Arizona board of technical registration, et al. For 12 years, greg mills has run an arizona engineering firm. Like 80% of american engineers, he does not have an engineer's license, which is not legally required for the projects that he works on. But in may 2019, the arizona board of technical registration threatened to shut down greg's company and fine him because he does not have a state-issued professional-engineer license, which the board's rules say he would

Upsolve, Inc., Et Al. V. James

Upsolve began by offering a free app to walk people through chapter 7 bankruptcy - an award-winning innovation that has now helped relieve hundreds of millions of dollars in debt. Upsolve's next project, the american justice movement, was designed to train volunteers, like reverend john udo-okon, to give basic legal advice people need to defend themselves against debt-collection suits that plague so many new yorkers. The sort of advice contemplated by upsolve's new project is a crime and could jail reverend john for up to four years for engaging in the "unauthorized practice of law." that is why reverend john and upsolve have joined with ij to challenge new york's prohibition on legal advice from people who are not lawyers under the first amendment. It cannot be a crime simply to give someone advice. In may 2022, the district court agreed with us and granted the plaintiffs' motion for preliminary injunction. The government has appealed, and ij has directly taken over the case for appeal and any further proceedings afterward. Fink v. Kirchmeyer, et al. California's anti-spam law allows spam recipients to sue spammers. Our client, jay fink, is an entrepreneur who goes through a client's junk or spam folder, reads the emails, and then generates a list that the client can take to a lawyer to try and sue spammers. Ninety-nine percent of what jay does is read emails, think thoughts about them, and then communicate those thoughts - all activities protected by the first amendment. Even so, california has told him he is breaking the law by being an unlicensed private investigator. And jay cannot get a license without three years of irrelevant training. We sued on his behalf in november 2023, and the federal district court granted an unheard-of preliminary injunction, holding that the law failed to pass the rational-basis test. Knott, et al. V. Frerichs, et al. Every state has a system to hold onto unclaimed property - such as uncashed checks and abandoned bank accounts - until claimed by the owner. But owners often find it difficult to find their funds, let alone assemble the paperwork to recover them. Our client, entrepreneur david knott, is an expert at navigating these systems, and he has a successful small business helping owners find and recover these unclaimed funds for a small fee. But illinois is demanding that for this work, david become a licensed private detective - a burdensome license that has nothing to do with david's day-to-day work. We have sued on behalf of david to vindicate his free-speech and petition rights under the first amendment. Young, et al. V. Town of conway leavitt's country bakery has been a pillar of the town of conway, new hampshire, for over 45 years. The bakery's owner, sean young, allowed a group of local high school art students to paint over the blank facade above the bakery's front door. The result was a whimsical depiction of a sunny new england mountain landscape made entirely of baked goods. But the town's zoning officials insist the mural must come down - claiming that the mural is no mural at all, but rather, a sign larger than what the town's sign code allows. Government officials don't get to tell people, including entrepreneurs and businesses, what they can and can't paint. To protect his rights, sean has teamed up with ij to file a federal lawsuit challenging conway's unconstitutional sign code. Przybocki, et al. V. U.s. Dep't of agriculture, et al. Michelle przybocki and entrepreneur ketan vakil suffer from digestive issues. When ketan saw how difficult it was to determine which foods were low fodmap (an acronym for difficult-to-digest sugars), he started a business to provide low-fodmap foods to individuals with digestive issues. But then the u.s. Department of agriculture informed him that a federal law banned providing this information on food labels - not because such labeling would be false, but merely because it is not included on the government's list of preapproved "nutrient cont

Pulliam V. County of Fort Bend, Et Al.

This federal lawsuit seeks to vindicate the free-speech rights of justin pulliam, a citizen journalist in fort bend, texas, who was excluded from a police press conference and arrested for filming a police encounter with a mentally ill man. As part of his project to instill more accountability and transparency into the actions of public officials, justin tracks calls on a scanner and drives to the scene to document law enforcement responses. The fort bend county sheriff's office began to single justin out and intimidate him, and authorities are now prosecuting him for interfering with police duties, even though he did not interfere with the officers in any way. Now, justin and ij are fighting back against the fort bend deputies' unlawful behavior. He has filed a federal lawsuit to protect his first and fourteenth amendment rights and to ensure the constitutional accountability of government officials who violate them. Fambrough v. City of east cleveland, et al. In 2021, william fambrough used his van - outfitted as a sound truck with a candidate poster - to campaign for a challenger to the incumbent mayor of east cleveland, ohio. Rather than respect william's first amendment rights, the city government retaliated against him. Police officers repeatedly showed up at william's home, fined him, and towed his van. And they cited william for "noise pollution," despite his obtaining a permit to broadcast campaign messages from his van. William and ij are fighting back with a lawsuit against east cleveland so that other cities do not use their codes or ordinances as pretexts to violate their residents' free speech rights. Gibson v. Goldston during divorce proceedings between matthew gibson and his ex-wife, the judge in the case, raleigh county, west virginia, family-court judge louise goldston, personally forced her way into matthew's home to search for items that were in dispute. Goldston was ultimately censured and fined by the west virginia high court for violating the state's code of judicial conduct. When matthew sued for these egregious violations of his privacy and free speech rights, goldston argued that she was not liable by invoking a court-made doctrine called judicial immunity. But judicial immunity is reserved for judicial actions, and searching someone's home is not a judicial act. The trial court correctly recognized this principle and denied goldston judicial immunity for her actions. The 4th u.s. Circuit court of appeals affirmed this decision in october 2023, holding that "[j]udicial immunity protects only judicial acts." brownback v. King in 2014, james king, an innocent college student, was mistaken for a petty thief by plainclothes officers acting as part of a joint federal-state task force. When they took his wallet, james thought he was being mugged and tried to flee. The officers tackled him, brutally beat him, and choked him unconscious. When the officers responsible realized their mistake, they charged james with several violent felonies. Eventually, james was fully acquitted on all charges by a jury. But the process of clearing his name cost james years of his life and his family's entire savings. In 2016, he filed a federal lawsuit against the task force members. But government immunity doctrines made james's options extremely limited. He teamed up with ij to vindicate his rights and ensure that other americans could hold the government to account when it violates the constitution. In february 2021, the u.s. Supreme court issued its decision rejecting the government's request to create a new kind of immunity for the officers. The decision was mixed in that it didn't categorically rule for police victims either. Instead, it sent the case back to the 6th u.s. Circuit court of appeals to resolve an issue about whether police victims can bring several different claims in a single suit. Unfortunately, the 6th circuit cited outdated case law to apply immunity and let the government off the hook, and the u.s. Sup

Wilson V. Midland County, Et Al.

Former assistant district attorney ralph petty of midland, texas, spent his days prosecuting criminal cases and his nights acting as a law clerk on the very cases he was prosecuting. Ij client erma wilson cannot pursue her dream of becoming a nurse because of a felony drug conviction following a tainted trial prosecuted by petty - who as a clerk also drafted the final judgment and sentencing order against her. For 20 years, petty acted on both sides of the bench in more than 300 cases. Such a plain conflict of interest violates the right to a fair and impartial court of law. So, in april 2022, erma joined with ij to file a lawsuit against petty, other responsible officials, and midland county itself. The district court dismissed the case, and in april 2023 a panel of the 5th u.s. Circuit court of appeals reluctantly affirmed, finding it was bound to do so by circuit precedent. Ij filed a petition for rehearing en banc to overturn that precedent, which the 5th circuit granted in february 2024 and heard in may 2024. Mohamud v. Weyker in august 2021, ij filed a petition asking the supreme court to take up a case challenging blanket immunity for federal officials. A somali refugee named hamdi mohamud was framed by a minnesota police officer in an attempt to salvage a fabricated investigation. The officer's lies sent hamdi to federal detention for two years. According to the 8th u.s. Circuit court of appeals, the officer's role on a joint federal-state task force means she cannot be held accountable as a federal officer for derailing a teenager's future. Unfortunately, the high court denied hamdi's petition in june 2022. Even so, the 8th circuit held that, if hamdi could show the officer was acting as a state officer when she violated the constitution, hamdi's case could move forward. With newly discovered documents, hamdi returned to the federal district court to prove the officer was acting as a state officer, even while she acted as a federal officer. The district court has once again dismissed the case, ignoring this new information, and we have once again appealed to the 8th circuit. Ij will continue this fight until justice is secured for those whose rights are violated by federal officers and state officials. Murphy v. Schmitt mason murphy was walking to a store on a rural missouri road when a police officer stopped him and demanded his identification. When mason refused and asked for the reason he was being detained, the officer called other police officers to brainstorm some basis on which to charge him - all of which was captured on videotape. When mason sued for violation of his rights against such a pretextual stop, his case was dismissed because he was walking on the wrong side of the street, and thus, the court concluded, there was probable cause to arrest him. Ij took over the case at the certiorari stage, asking the supreme court to overturn the 8th u.s. Circuit court of appeals and hold that officers can be held liable when there is objective evidence of pretext like that presented in mason's case.

Amicus Briefs Filed Fy24 (july 1, 2023 - June 30, 2024)

Andre v. Clayton county benning v. Oliver, et al. Board of supervisors of fairfax county v. Leach-lewis brown v. Pouncy chiaverini, et al. V. City of napoleon, et al. Chris graham, et al. V. District attorney of hampden county davis v. California edison, et al. V. South carolina dep't of education, et al. Fbi v. Fikre florence owner 1, llc v. Duke energy kentucky, inc. Hile v. Michigan jw v. Paley cert pet locke v. County of hubbard maid v. Montana michigan v. Armstrong monroe v. Connor newell-davis, et al. V. Phillips, et al. No on e, et al. V. David chiu, et al. O'connor v. Eubanks sec v. Jarkesy, et al. Sharpe v. Winterville police dep't, et al. Smith, et al. V. Georgia tanvir, et al. V. Sajjad, et al. Texas dep't of insurance v. Stonewater roofing, ltd. Co. The commons of lake houston, ltd. V. City of houston tiktok inc. V. Garland united states v. Hendler united states v. Niksich united states v. Jackson veterans guardian v. Matthew platkin villarreal v. Alaniz watson memorial spiritual temple of christ v. Korban yamhill county, et al. V. Real property, et al.

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:

Management has determined there are no uncertain tax positions that are material to the financial statements for the year ended june 30, 2024 and 2023. The institute recognizes interest expense and penalties on income taxes related to uncertain tax positions in management expenses in the statement of activities and change in net assets. There is no provision in these financial statements for penalties and interest related to income taxes on uncertain tax positions for the year ended june 30, 2024 and 2023. Tax years prior to 2020 are no longer subject to examination by the internal revenue service ("irs") or the tax jurisdiction of the district of columbia.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets -1,127.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets 1,127.

Raw XML AppendixShowing 400 of 1,004 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03592161
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03546984
IRS990/AccountsReceivableGrp/BOYAmt01085748
IRS990/AccountsReceivableGrp/EOYAmt038103
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS.
IRS990/AdvertisingGrp/FundraisingAmt03934
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0775
IRS990/AdvertisingGrp/ProgramServicesAmt075991
IRS990/AdvertisingGrp/TotalAmt080700
IRS990/AllOtherContributionsAmt044568286
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DANIEL KNEPPER
IRS990/BooksInCareOfDetail/PhoneNum07036829320
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0901 NORTH GLEBE RD STE 900
IRS990/BooksInCareOfDetail/USAddress/CityNm0ARLINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022203
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt02337527
IRS990/CashNonInterestBearingGrp/EOYAmt03759935
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt012
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0252900
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0312816
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02571008
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03136724
IRS990/CompDisqualPersonsGrp/FundraisingAmt021551
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt026657
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt0219092
IRS990/CompDisqualPersonsGrp/TotalAmt0267300
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04703
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0983979
IRS990/ConferencesMeetingsGrp/TotalAmt0988682
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0588554
IRS990/ContractorCompensationGrp/CompensationAmt1554845
IRS990/ContractorCompensationGrp/CompensationAmt2320618
IRS990/ContractorCompensationGrp/CompensationAmt3294619
IRS990/ContractorCompensationGrp/CompensationAmt4213120
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0ONE MONARCH BEACH RESORT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt120130 LAKEVIEW CENTER PLAZA SUITE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt25206 46TH AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3608 MORROW ST SUITE 100
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt460 E 42ND ST 3RD FLOOR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0DANA POINT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1ASHBURN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2HYATTSVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3AUSTIN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4NEW YORK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2MD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092629
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd120147
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd220781
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd378752
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd410165
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0DANA POINT BEACH RESORT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1OCEAN SOLUTIONS LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2DOYLE PRINTING & OFFSET CO INCORPORATED
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3S WATTS GROUP INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4GERSON LEHRMAN GROUP INC
IRS990/ContractorCompensationGrp/ServicesDesc0EVENT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1IT CONTRACTORS
IRS990/ContractorCompensationGrp/ServicesDesc2PRINTING/MAILING SHOP
IRS990/ContractorCompensationGrp/ServicesDesc3GENERAL CONTRACTOR - CONSTRUCTION
IRS990/ContractorCompensationGrp/ServicesDesc4EXPERT WITNESS
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt044568286
IRS990/CYGrantsAndSimilarPaidAmt01395438
IRS990/CYInvestmentIncomeAmt04670707
IRS990/CYOtherExpensesAmt012592425
IRS990/CYOtherRevenueAmt069685
IRS990/CYProgramServiceRevenueAmt0617784
IRS990/CYRevenuesLessExpensesAmt05662154
IRS990/CYSalariesCompEmpBnftPaidAmt030276445
IRS990/CYTotalExpensesAmt044264308
IRS990/CYTotalFundraisingExpenseAmt03299815
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt049926462
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DeferredRevenueGrp/BOYAmt0249108
IRS990/DeferredRevenueGrp/EOYAmt07397
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt0110169
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0136270
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01119988
IRS990/DepreciationDepletionGrp/TotalAmt01366427
IRS990/Desc0TO PROTECT THE CONSTITUTIONAL RIGHTS OF AMERICANS THROUGH LITIGATION, TO EDUCATE THE PUBLIC ABOUT ISSUES VITAL TO LIBERTY THROUGH MEDIA, ACTIVISM, AND OUTREACH, TO APPLY SOCIAL SCIENCE AND POLICY RESEARCH METHODS TO THOSE ISSUES THAT THE ORGANIZATION LITIGATES, AND TO TRAIN LAWYERS AND LAW STUDENTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03370019
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02876714
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0216
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt036933473
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt089824
IRS990/FeesForServicesAccountingGrp/TotalAmt089824
IRS990/FeesForServicesLegalGrp/FundraisingAmt01061
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt057310
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt093484
IRS990/FeesForServicesLegalGrp/TotalAmt0151855
IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt0452845
IRS990/FeesForServicesLobbyingGrp/TotalAmt0452845
IRS990/FeesForServicesOtherGrp/FundraisingAmt099622
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt067798
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01667507
IRS990/FeesForServicesOtherGrp/TotalAmt01834927
IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt012379
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt012379
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd01
IRS990/Form8282FiledCnt05
IRS990/Form8282PropertyDisposedOfInd01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt055584
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt117841
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt956096
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1060013
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1144885
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1268116
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1374251
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1466193
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1565196
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1658438
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1764967
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT G BULLOCK
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM MELLOR
IRS990/Form990PartVIISectionAGrp/PersonNm2ARTHUR DANTCHIK
IRS990/Form990PartVIISectionAGrp/PersonNm3BOB GELFOND
IRS990/Form990PartVIISectionAGrp/PersonNm4KENNETH N LEVY
IRS990/Form990PartVIISectionAGrp/PersonNm5JIM LINTOTT
IRS990/Form990PartVIISectionAGrp/PersonNm6STEPHEN MODZELEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm7ANDREW D PRINS
IRS990/Form990PartVIISectionAGrp/PersonNm8MARY E STIEFEL
IRS990/Form990PartVIISectionAGrp/PersonNm9DANIEL KNEPPER
IRS990/Form990PartVIISectionAGrp/PersonNm10BETH STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm11DANA BERLINER
IRS990/Form990PartVIISectionAGrp/PersonNm12DEBORAH SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL BINDAS
IRS990/Form990PartVIISectionAGrp/PersonNm15ROBERT GALL
IRS990/Form990PartVIISectionAGrp/PersonNm16ROBERT JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm17ROBERT MCNAMARA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0756875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt145974
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9533334
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10344694
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11636741
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12441674
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13447359
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14261652
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15386307
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16286273
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17350986
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND CHIEF COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN AND FOUNDING GEN. COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8OUTGOING DIRECTOR (UNTIL 12/31/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO AND GEN. COUNSEL/SEC. AND TREAS.
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP FOR DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SENIOR VP AND LITIGATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP FOR STRATEGIC RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt14SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt15MANAGING VP AND SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt17DEPUTY LITIGATION DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-1127
IRS990/GainOrLossGrp/SecuritiesAmt01217387
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt01395438
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01395438
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01395438
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt015884166
IRS990/GrossReceiptsAmt064594368
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt086
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0121135
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0135007
IRS990/InformationTechnologyGrp/ProgramServicesAmt0900483
IRS990/InformationTechnologyGrp/TotalAmt01156625
IRS990/InsuranceGrp/ManagementAndGeneralAmt098640
IRS990/InsuranceGrp/ProgramServicesAmt090304
IRS990/InsuranceGrp/TotalAmt0188944
IRS990/IntangibleAssetsGrp/BOYAmt023342659
IRS990/IntangibleAssetsGrp/EOYAmt023384682
IRS990/InterestGrp/ManagementAndGeneralAmt01297
IRS990/InterestGrp/TotalAmt01297
IRS990/InvestmentIncomeGrp/ExclusionAmt03454447
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03454447
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0112802470
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0128445112
IRS990/IRPDocumentCnt0136
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06733549
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03081363
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07604481
IRS990/LandBldgEquipCostOrOtherBssAmt014338030
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01127
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt014666779
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt069685
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt069685
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, 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0114421923
IRS990/NetAssetsOrFundBalancesEOYAmt0127258456
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01216260
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01216260
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt07174379
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0111051904
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0124381742
IRS990/NoncashContributionsAmt04690334
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0280366
IRS990/OccupancyGrp/ManagementAndGeneralAmt0-139733
IRS990/OccupancyGrp/ProgramServicesAmt02853929
IRS990/OccupancyGrp/TotalAmt02994562
IRS990/OfficeExpensesGrp/FundraisingAmt0158183
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0246829
IRS990/OfficeExpensesGrp/ProgramServicesAmt0568834
IRS990/OfficeExpensesGrp/TotalAmt0973846
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0112426
IRS990/OtherAssetsTotalGrp/EOYAmt060302
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0157753
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0195276
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01605028
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01958057
IRS990/OtherExpensesGrp/Desc0RESEARCH TOOLS
IRS990/OtherExpensesGrp/Desc1OTHER OPERATIONS
IRS990/OtherExpensesGrp/Desc2COURT FEES
IRS990/OtherExpensesGrp/FundraisingAmt032725
IRS990/OtherExpensesGrp/FundraisingAmt113981
IRS990/OtherExpensesGrp/FundraisingAmt26
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt024893
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1242115
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0519751
IRS990/OtherExpensesGrp/ProgramServicesAmt1150846
IRS990/OtherExpensesGrp/ProgramServicesAmt295498
IRS990/OtherExpensesGrp/TotalAmt0577369
IRS990/OtherExpensesGrp/TotalAmt1406942
IRS990/OtherExpensesGrp/TotalAmt295504
IRS990/OtherLiabilitiesGrp/BOYAmt026327257
IRS990/OtherLiabilitiesGrp/EOYAmt032906257
IRS990/OtherRevenueTotalAmt069685
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01721353
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02129171
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017499480
IRS990/OtherSalariesAndWagesGrp/TotalAmt021350004
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0124202
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0153627
IRS990/PayrollTaxesGrp/ProgramServicesAmt01262652
IRS990/PayrollTaxesGrp/TotalAmt01540481
IRS990/PensionPlanContributionsGrp/FundraisingAmt0163176
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0201835
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01658868
IRS990/PensionPlanContributionsGrp/TotalAmt02023879
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01435000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0247500
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2024Detailed filing. Detailed filing data is available for this year.$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