Civic Intelligence

The National Legal Foundation

EIN 54-1325665 • 501(c)3 • Chesapeake, VA

Profile

Public interest law firm engaged in litigation and educational activities.

524 Johnstown RoadChesapeake, VA 23322
Siviq Scores

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

Liabilities / Assets

94th percentile

1.23x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

3.07x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

12th percentile

-66%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$87,598

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 67.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

0.1%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$323,434

Down $170,912 (-35%) from 2023

Liabilities

Down

$398,176

Down $18,373 (-4.4%) from 2023

Net Assets

Down

-$74,742

Down $152,539 (-196%) from 2023

Revenue

Down

$129,741

Down $33,703 (-21%) from 2023

Expenses

Up

$216,013

Up $8,576 (+4.1%) from 2023

Net Income

Down

-$86,272

Down $42,279 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $55,729Liabilities 2011: $42,0822011Assets 2012: $39,672Liabilities 2012: $38,6042012Assets 2013: $28,522Liabilities 2013: $31,7042013Assets 2014: $27,103Liabilities 2014: $28,0822014Assets 2015: $140,983Liabilities 2015: $27,316Net Assets 2015: $113,6662015Assets 2016: $44,075Liabilities 2016: $19,8802016Assets 2017: $72,531Liabilities 2017: $16,7692017Assets 2018: $139,809Liabilities 2018: $9,9502018Assets 2019: $187,680Liabilities 2019: $16,778Net Assets 2019: $170,9022019Assets 2020: $182,458Liabilities 2020: $27,604Net Assets 2020: $154,8542020Assets 2021: $268,549Liabilities 2021: $130,501Net Assets 2021: $138,0482021Assets 2022: $537,780Liabilities 2022: $415,990Net Assets 2022: $121,7902022Assets 2023: $494,346Liabilities 2023: $416,549Net Assets 2023: $77,7972023Assets 2025: $323,434Liabilities 2025: $398,176Net Assets 2025: -$74,7422025

Highlighted filing

2025

Assets$323,434
Liabilities$398,176
Net Assets-$74,742

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $166,981Expenses 2011: $151,125Net Income 2011: $15,8562011Revenue 2012: $108,665Expenses 2012: $126,529Net Income 2012: -$17,8642012Revenue 2013: $75,949Expenses 2013: $80,158Net Income 2013: -$4,2092013Revenue 2014: $82,199Expenses 2014: $80,216Net Income 2014: $1,9832014Revenue 2015: $236,032Expenses 2015: $121,254Net Income 2015: $114,7782015Revenue 2016: $26,808Expenses 2016: $116,280Net Income 2016: -$89,4722016Revenue 2017: $93,684Expenses 2017: $62,116Net Income 2017: $31,5682017Revenue 2018: $192,660Expenses 2018: $120,251Net Income 2018: $72,4092018Revenue 2019: $244,410Expenses 2019: $200,791Net Income 2019: $43,6192019Revenue 2020: $217,933Expenses 2020: $234,117Net Income 2020: -$16,1842020Revenue 2021: $225,351Expenses 2021: $242,157Net Income 2021: -$16,8062021Revenue 2022: $216,897Expenses 2022: $233,155Net Income 2022: -$16,2582022Revenue 2023: $163,444Expenses 2023: $207,437Net Income 2023: -$43,9932023Revenue 2025: $129,741Expenses 2025: $216,013Net Income 2025: -$86,2722025

Highlighted filing

2025

Revenue$129,741
Expenses$216,013
Net Income-$86,272

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$3.98$0.75$1.30$2.16$0.86
2023Summary only. Only limited summary data is available for this year.$4.94$4.17$0.78$1.63$2.07$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$4.16$1.22$2.17$2.33$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$1.31$1.38$2.25$2.42$0.17
2020Summary only. Only limited summary data is available for this year.$1.82$0.28$1.55$2.18$2.34$0.16
2019Summary only. Only limited summary data is available for this year.$1.88$0.17$1.71$2.44$2.01$0.44
2018Summary only. Only limited summary data is available for this year.$1.40$0.10$1.93$1.20$0.72
2017Summary only. Only limited summary data is available for this year.$0.73$0.17$0.94$0.62$0.32
2016Summary only. Only limited summary data is available for this year.$0.44$0.20$0.27$1.16$0.89
2015Summary only. Only limited summary data is available for this year.$1.41$0.27$1.14$2.36$1.21$1.15
2014Summary only. Only limited summary data is available for this year.$0.27$0.28$0.82$0.80$0.02
2013Summary only. Only limited summary data is available for this year.$0.29$0.32$0.76$0.80$0.04
2012Summary only. Only limited summary data is available for this year.$0.40$0.39$1.09$1.27$0.18
2011Summary only. Only limited summary data is available for this year.$0.56$0.42$1.67$1.51$0.16
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Feb 24, 2023
Return Version
2021v4.0
Gross Receipts
$216,897
Mission and Program Overview

Mission

Public interest law firm engaged in litigation and educational activities.

Public interest law firm--assist individuals and organizations to defend First Amendment rights, the family, and unborn. Provide pro bono services to the Congressional Prayer Caucus Foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$185$537,780▲ $537,595
Savings and Temporary Cash Investments$268,260$0▼ $268,260
Land, Buildings, and Equipment, Net$104$0▼ $104
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$268,549$537,780▲ $269,231
Liabilities
Mortgage Notes Payable Secured by Investment Property$123,895$399,600▲ $275,705
Other Liabilities$2,021$13,725▲ $11,704
Accounts Payable and Accrued Expenses$4,585$2,665▼ $1,920
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$130,501$415,990▲ $285,489
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,048$121,790▼ $16,258
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$138,048$121,790▼ $16,258
Total Liabilities and Net Assets / Fund Balance$268,549$537,780▲ $269,231
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven W FitschenPresident and DirectorFT$105,355$10,700$116,055

Board Members and Trustees

NameTitle
John Wheeler JrVice President and Director
David BartonDirector
Jim WoodallDirector
Scott ThompsonSecretary/Treasurer and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$216,897
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$199,602
Change in Net Assets
$-16,258

Audited Revenue Reconciliation

Revenue per Audited Statements
$216,897
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$216,897
Total Revenue per Form 990
$216,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,352
Salaries, Compensation, and Employee Benefits$113,803
Total Fundraising Expense$26,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$88,482$0$0$88,482
Current Officers, Directors, Trustees, and Key Employees$66,072$6,366$6,219$78,657
Other Salaries and Wages$4,253$14,238$9,098$27,589
Interest$6,934$938$1,006$8,878
Office Expenses$2,146$1,495$4,004$7,645
Payroll Taxes$4,901$1,525$1,131$7,557
Travel$3,676$0$0$3,676
Occupancy$2,473$0$0$2,473
Fees for Services Accounting$0$0$2,000$2,000
Conferences and Meetings$1,485$0$0$1,485
Other Expenses$652$63$41$756
Information Technology$407$0$0$407
Depreciation Depletion$104$0$0$104
Total Functional Expenses$182,092$24,625$26,438$233,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$233,155
Total Expenses per Audited Statements$233,155
Total Expenses per Form 990$233,155
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Accrued interest$11,441
Social security employer tax payable$475
Social security employee tax payable$475
State taxes$350
Medicare employer tax payable$111
Medicare employee tax payable$111
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The Administrator and the President jointly work on preparing the 990. Each checks the areas primarily completed by the other.

Form 990, Part VI, Section C, Line 19

The governing body documents and conflict of interest statement are not made available to the public. The content of the financial statements is made available as part of the public display copies of the 990.

Filing and Contact Details

Filer

Filer Name
The National Legal Foundation
EIN
54-1325665
Phone
7574636133
Address
524 Johnstown Road, Chesapeake, VA 23322

Signing Officer

Name
Steven Fitschen
Title
President
Phone
7574636133
Signed
2023-02-24

Organization Details

Formed
1985
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
1
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Public interest law firm statement: We sued Montgomery Co., Maryland Public Schools over its policy of hiding information from parents about their children transgendering at school. We are seeking fees. This case is in the public interest because the policy violates multiple state and federal constitutional and statutory provisions. We worked with outside counsel to defend a street preacher. Fees are being sought. This case is in the public interest because we are defending the preacher's free speech and exercise rights. We also filed 11 amicus briefs at the US Supreme Court and the 4th and 9th US Circuit Courts of Appeals representing--variously--ourselves, The Billy Graham Evangelistic Association, Samaritan's Purse, the Ethics and Religious Liberty Commission of the Southern Baptist Convention, The National Association of Evangelicals, Concerned Women for America, Congressional Prayer Caucus Foundation, The Family Foundation (VA), The Family Foundation (KY), Illinois Family Institute, Wisconsin Family Action, Pacific Justice Institute, International Conference of Evangelical Chaplain Endorsers, Family Watch International, Founding Freedoms Law Center, Assembly of Canonical Orthodox Bishops of America, Diocese of the Mid-Atlantic Anglican Church of North America, Columbia Union Conference of Seventh-Day Adventists, Evangelical Council for Financial Accountability, Lutheran Church-Missouri Synod, Anglican Church of North America, Christian Legal Society, and Veterans in Defense of Liberty. We did not seek fees in these cases. Each case was in the public interest because it involved protecting either the unborn or constitutional and statutory rights related to free exercise, free speech, free assembly, or free association. Finally, we updated our annual 159-page packet of 32 model bills and resolutions for the use of the Congressional Prayer Caucus Foundation. This effort was in the public interest because each bill or resolution deals with issues relating to free speech and free exercise of religion.

Financial Statement Notes

Schedule D, Part X, Line 1

Accrued interest 11,442 Payroll taxes 2,283

Raw XML AppendixShowing 400 of 625 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
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IRS990/Desc0Legal services--assisted individuals and organizations to defend First Amendment rights, the family, and the unborn. Provided pro bono services to the Congressional Prayer Caucus Foundation. See Schedule O for more details.
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IRS990/Form990PartVIISectionAGrp/PersonNm1John Wheeler Jr
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm3David Barton
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President and Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treasurer and Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt0407
IRS990/InformationTechnologyGrp/TotalAmt0407
IRS990/InsuranceGrp/FundraisingAmt00
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IRS990/InterestGrp/FundraisingAmt01006
IRS990/InterestGrp/ManagementAndGeneralAmt0938
IRS990/InterestGrp/ProgramServicesAmt06934
IRS990/InterestGrp/TotalAmt08878
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentInJointVentureInd00
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Public interest law firm engaged in litigation and educational activities.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0399600
IRS990/NetAssetsOrFundBalancesBOYAmt0138048
IRS990/NetAssetsOrFundBalancesEOYAmt0121790
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0121790
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt02146
IRS990/OfficeExpensesGrp/TotalAmt07645
IRS990/OfficerMailingAddressInd00
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc2Equipment maintenance and rental
IRS990/OtherExpensesGrp/Desc3Miscellaneous
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IRS990/OtherExpensesGrp/FundraisingAmt12939
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt341
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IRS990/OtherExpensesGrp/ProgramServicesAmt2203
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IRS990/OtherExpensesGrp/TotalAmt12939
IRS990/OtherExpensesGrp/TotalAmt2203
IRS990/OtherExpensesGrp/TotalAmt3756
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IRS990/OtherSalariesAndWagesGrp/TotalAmt027589
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IRS990/PayrollTaxesGrp/FundraisingAmt01131
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01525
IRS990/PayrollTaxesGrp/ProgramServicesAmt04901
IRS990/PayrollTaxesGrp/TotalAmt07557
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0The National Legal Foundation
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education--Distributed literature; educated the public about religious liberty and pro-family issues via interviews and speaking engagements; generated prayer support for America. We could claim joint expenses for the literature, but we don't.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0225351
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
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