Civic Intelligence

Southeastern Legal Foundation Inc

EIN 58-1247027 • 501(c)3 • Roswell, GA

Profile

As a public interest law firm, the organization's primary purpose is to provide legal representation for plaintiffs in federal and state courts in cases involving issues of constitutional law or significant public interest on a non-fee basis, and to make grants for such purposes; the organization also conducts nonpartisan studies and research and collects, compiles and publishes full and fair presentations of facts, information, and statistics concerning the effects of government activities upon the social and economic institutions of the people of the united states. - please see attachment for list of legal cases.

Refreshing map…

560 W Crossville Road Suite 104Roswell, GA 30075

www.southeasternlegal.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.04x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

40th percentile

0.8%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$272,767

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

41st percentile

1.3%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,327,741

Up $105,666 (+1.3%) from 2024

Liabilities

Up

$90,020

Up $14,695 (+20%) from 2024

Net Assets

Up

$8,237,721

Up $90,971 (+1.1%) from 2024

Revenue

Down

$2,329,180

Down $389,669 (-14%) from 2024

Expenses

Down

$2,310,011

Down $378,707 (-14%) from 2024

Net Income

Down

$19,169

Down $10,962 (-36%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $3,998,997Liabilities 2011: $9,685Net Assets 2011: $3,989,3122011Assets 2012: $4,812,413Liabilities 2012: $549,014Net Assets 2012: $4,263,3992012Assets 2013: $4,738,614Liabilities 2013: $97,776Net Assets 2013: $4,640,8382013Assets 2014: $5,535,736Liabilities 2014: $92,429Net Assets 2014: $5,443,3072014Assets 2015: $6,064,931Liabilities 2015: $187,927Net Assets 2015: $5,877,0042015Assets 2016: $6,136,276Liabilities 2016: $75,102Net Assets 2016: $6,061,1742016Assets 2017: $6,574,630Liabilities 2017: $69,259Net Assets 2017: $6,505,3712017Assets 2018: $6,820,754Liabilities 2018: $95,687Net Assets 2018: $6,725,0672018Assets 2019: $7,044,143Liabilities 2019: $75,097Net Assets 2019: $6,969,0462019Assets 2020: $7,130,675Liabilities 2020: $137,478Net Assets 2020: $6,993,1972020Assets 2021: $8,096,210Liabilities 2021: $78,381Net Assets 2021: $8,017,8292021Assets 2022: $8,031,710Liabilities 2022: $84,139Net Assets 2022: $7,947,5712022Assets 2023: $8,036,838Liabilities 2023: $89,265Net Assets 2023: $7,947,5732023Assets 2024: $8,222,075Liabilities 2024: $75,325Net Assets 2024: $8,146,7502024Assets 2025: $8,327,741Liabilities 2025: $90,020Net Assets 2025: $8,237,7212025

Highlighted filing

2025

Assets$8,327,741
Liabilities$90,020
Net Assets$8,237,721

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,267,850Expenses 2011: $2,125,441Net Income 2011: $142,4092011Revenue 2012: $3,225,038Expenses 2012: $3,010,444Net Income 2012: $214,5942012Revenue 2013: $5,018,495Expenses 2013: $4,803,520Net Income 2013: $214,9752013Revenue 2014: $6,557,321Expenses 2014: $5,914,909Net Income 2014: $642,4122014Revenue 2015: $4,773,324Expenses 2015: $4,278,989Net Income 2015: $494,3352015Revenue 2016: $3,535,059Expenses 2016: $3,387,888Net Income 2016: $147,1712016Revenue 2017: $3,530,701Expenses 2017: $3,057,517Net Income 2017: $473,1842017Revenue 2018: $3,262,657Expenses 2018: $3,102,263Net Income 2018: $160,3942018Revenue 2019: $2,514,582Expenses 2019: $2,399,176Net Income 2019: $115,4062019Revenue 2020: $1,914,807Expenses 2020: $1,942,883Net Income 2020: -$28,0762020Revenue 2021: $2,516,804Expenses 2021: $2,139,941Net Income 2021: $376,8632021Revenue 2022: $2,699,588Expenses 2022: $2,508,112Net Income 2022: $191,4762022Revenue 2023: $2,687,409Expenses 2023: $2,777,334Net Income 2023: -$89,9252023Revenue 2024: $2,718,849Expenses 2024: $2,688,718Net Income 2024: $30,1312024Revenue 2025: $2,329,180Expenses 2025: $2,310,011Net Income 2025: $19,1692025

Highlighted filing

2025

Revenue$2,329,180
Expenses$2,310,011
Net Income$19,169

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.09$8.24$2.33$2.31$0.02
2024Summary only. Only limited summary data is available for this year.$8.22$0.08$8.15$2.72$2.69$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.04$0.09$7.95$2.69$2.78$0.09
2022Summary only. Only limited summary data is available for this year.$8.03$0.08$7.95$2.70$2.51$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$0.08$8.02$2.52$2.14$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.13$0.14$6.99$1.91$1.94$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.04$0.08$6.97$2.51$2.40$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.10$6.73$3.26$3.10$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.57$0.07$6.51$3.53$3.06$0.47
2016Detailed filing. Detailed filing data is available for this year.$6.14$0.08$6.06$3.54$3.39$0.15
2015Detailed filing. Detailed filing data is available for this year.$6.06$0.19$5.88$4.77$4.28$0.49
2014Detailed filing. Detailed filing data is available for this year.$5.54$0.09$5.44$6.56$5.91$0.64
2013Summary only. Only limited summary data is available for this year.$4.74$0.10$4.64$5.02$4.80$0.21
2012Summary only. Only limited summary data is available for this year.$4.81$0.55$4.26$3.23$3.01$0.21
2011Summary only. Only limited summary data is available for this year.$4.00$0.01$3.99$2.27$2.13$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 12, 2025
Return Version
2024v5.0
Gross Receipts
$2,330,014
Mission and Program Overview

Mission

As a public interest law firm, the organization's primary purpose is to provide legal representation for plaintiffs in federal and state courts in cases involving issues of constitutional law or significant public interest on a non-fee basis, and to make grants for such purposes; the organization also conducts nonpartisan studies and research and collects, compiles and publishes full and fair presentations of facts, information, and statistics concerning the effects of government activities upon the social and economic institutions of the people of the united states. - please see attachment for list of legal cases.

The primary purpose of the southeastern legal foundation, inc. (slf) is as a public interest law firm and policy center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,650,900$7,412,894▲ $761,994
Investments Other Securities$816,345--
Cash and Non-Interest-Bearing Accounts$479,746$663,138▲ $183,392
Land, Buildings, and Equipment, Net$222,884$209,696▼ $13,188
Prepaid Expenses and Deferred Charges$24,578$30,305▲ $5,727
Total Assets$8,222,075$8,327,741▲ $105,666
Other Assets Total$27,622$11,708▼ $15,914
Liabilities
Escrow Account Liability$66,699$66,893▲ $194
Other Liabilities$-1,895$11,708▲ $13,603
Accounts Payable and Accrued Expenses$10,521$11,419▲ $898
Total Liabilities$75,325$90,020▲ $14,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,966,750$8,237,721▲ $270,971
Net Assets With Donor Restrictions$180,000--
Total Net Assets Fund Balance$8,146,750$8,237,721▲ $90,971
Total Liabilities and Net Assets / Fund Balance$8,222,075$8,327,741▲ $105,666

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$209,696$85,173$294,869
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly HermannExecutive DiFT$262,500$10,267$272,767
Kimberly HermannExecutive Director-$240,000$32,767$272,767

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Decisionmakers INCConsulting250 WILLOW SPRINGS DRIVE, Roswell, GA 30075$240,500
Revenue and Support

Revenue Composition

Contributions and Grants
$1,870,441
Program Service Revenue
$101,451
Investment Income
$357,288
Other Revenue
$0
All Other Contributions
$1,870,441
Change in Net Assets
$19,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,329,180
Total Revenue per Audited Statements
$2,329,180
Total Revenue per Form 990
$2,329,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,211,932
Salaries, Compensation, and Employee Benefits$1,062,054
Professional Fundraising Fees$36,025
Total Fundraising Expense$36,025
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$540,094$77,156-$617,250
Fees for Services Legal$409,777--$409,777
Fees for Services Other$305,195$12,716-$317,911
Comp Disqual Persons$262,500--$262,500
Other Employee Benefits$92,996$332-$93,328
Payroll Taxes$51,808$7,401-$59,209
Information Technology$41,253--$41,253
Office Expenses$39,703$1,019-$40,722
Fees for Services Accounting$38,782$1,616-$40,398
Fees for Services Professional Fundraising--$36,025$36,025
Pension Plan Contributions$26,046$3,721-$29,767
Other Expenses$8,565$175-$8,740
Total Functional Expenses$2,169,272$104,714$36,025$2,310,011

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,322,574
Expenses per Audited Statements$2,310,011
Total Expenses per Form 990$2,310,011
Expenses Not Reported on Form 990$12,563
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$36,025
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$11,708
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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, Page 6, Part VI, Line 11B

The organization's process to review form 990 was approved by the executive committee and presented to the board of trustees along with the audited financial statements prior to filing. The extenal cpa firm compiles the necessary information to complete the form 990 that is then prepared by the external cpa firm. Drafts of form 990 are reviewed by the foundation's executive director and the executive committee and corrections are made, if applicable. The completed 990 is then reviewed and approved by the executive committee before filing, and presented to the board of trustees prior to filing.

Form 990, Page 6, Part VI, Line 12C

Slf's board members, employees and contractors are communicated with regularly and/or asked to communicate if and when anticipated confilict arises.

Form 990, Page 6, Part VI, Line 15A

An executive committee comprised of the chairman, secretary, and tresurer deliberate, research, and compare similar position compensation levels before approving the compensation package for the executive director.

Form 990, Page 6, Part VI, Line 17

Massachusetts, maryland, maine, michigan, minnesota, missouri, mississippi, north carolina, north dakota, new hampshire, new jersey, new mexico, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, virginia, washington, wisconsin, west virginia

Form 990, Page 6, Part VI, Line 18

The foundation provides copies of its form 990 and annual audit on its website and upon request.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Southeastern Legal Foundation Inc
EIN
58-1247027
Phone
7709772131
Address
560 W CROSSVILLE ROAD SUITE 104, ROSWELL, GA 30075

Signing Officer

Name
Todd Young
Title
CEO
Phone
7709772131
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Young
Formed
1976
Voting Board Members
8
Independent Board Members
8
Employees
6

Preparer

Firm
Wilson Lewis
Address
6650 SUGARLOAF PKWY STE 900, DULUTH, GA 30097
Preparer
Amil J Ferraro Jr
Phone
7704761004
Supplemental Narrative

Additional Explanations

Form 990, Part III

Carpenter v. Vilsack, et al. (district court of wyoming and 10th circuit court of appeals; case 21-cv-0103-f). Slf represents leisl carpenter in an action against the usda challenging the usda's unconstitutional farm loan forgiveness program that excludes white farmers and ranchers because of their skin color. This matter concluded in fy24. Deemar v. Board of education of the city of evanston/skokie, et al. (northern district of illinois; case 1:21-cv-03466). Slf represents stacy deemar in a lawsuit seeking to stop the school district from discriminating against all of its teachers and all of its students on the basis of race through illegal and unconstitutional teacher training, classroom curriculum, and overall policies and procedures. This matter is pending. Henderson, et al. V. Springfield public schools, et al. (western district of missouri and 8th circuit court of appeals; case 6:21-cv-03219). Slf represents brooke henderson and jennifer lumley in a lawsuit seeking to stop the school district from violating the first amendment and requiring as a condition of employment that its educators commit to equity, become anti-racist educators, and affirm divisive and discriminatory programming that promotes treating individuals differently based on skin color. This matter is pending. Southeastern legal foundation v. Department of education (northern district of georgia; 1:24-cv-01744-mhc). Slf filed a lawsuit against the department of education for failing to respond to a foia request. This matter is pending. This matter concluded in fy24. Stovall v. Jefferson county public schools, et al. (western district of kentucky; case 3:24-cv-336-rgj). Slf filed a lawsuit on behalf of a parent who was denied documents in response to an open records request about student surveys because of alleged copyright protections. This matter is pending. Kansas et al. V. Department of education, et al. (district of kansas; case 24-4041-jwb). Slf filed a lawsuit on behalf of moms for liberty and young america's foundation against the department of education challenging the april 2024 title ix rule. This matter is pending. Strickland v. United states department of agriculture, et al. (northern district of texas; case 2:24-cv-60-z). Slf represents farmers in an action against the usda challenging 8 usda disaster relief programs that exclude white male farmers because of their sex and skin color. This matter is pending. Holman v. Vilsack, et al. (western district of tennessee and 6th circuit court of appeals; case 1:21-cv-01085-sta-jay). Slf represents a farmer in an action against the usda challenging the usda's unconstitutional farm loan forgiveness program that excludes white farmers and ranchers because of their skin color. This matter is pending. Kansas, et al. V. Department of labor (southern district of georgia; case 2:24-cv-00076). Slf represents georgia fruit and vegetable growers association and farmers in an action against the department of labor challenging the department's regulation that affords h2a foreign workers protection under the national labor relations act. This matter is pending. Choice refrigerants v. Environmental protection agency (northern district of georgia; 1:23-cv-04516-vmc). Slf represents clients challenging the phase out of hydrofluorocarbons, a common refrigerant found in conditioners and refrigerators, as mandated under the american innovation and manufacturing (aim) act. Congress enacted the aim act in 2020. This matter concluded in fy24. Knight, et al. V. The metropolitan gov't of nashville and davidson county (middle district of tennessee; case 3:20-cv-00922). Slf represents private property owners challenging nashville's sidewalk ordinance which places unconstitutional conditions on the ability to obtain a building permit. This matter concluded in fy24. Southeastern legal foundation v. National archives and records administration (northern district of georgia; case 1:23-cv-03819-llm). Slf filed a lawsuit against nar

Form 990, Part IX, Line 11G

Program consulting 305,195 12,716 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -12,563

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 12,563

Raw XML AppendixShowing 400 of 477 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CARPENTER V. VILSACK, ET AL. (DISTRICT COURT OF WYOMING AND 10TH CIRCUIT COURT OF APPEALS; CASE 21-CV-0103-F). SLF REPRESENTS LEISL CARPENTER IN AN ACTION AGAINST THE USDA CHALLENGING THE USDA'S UNCONSTITUTIONAL FARM LOAN FORGIVENESS PROGRAM THAT EXCLUDES WHITE FARMERS AND RANCHERS BECAUSE OF THEIR SKIN COLOR. THIS MATTER CONCLUDED IN FY24. DEEMAR V. BOARD OF EDUCATION OF THE CITY OF EVANSTON/SKOKIE, ET AL. (NORTHERN DISTRICT OF ILLINOIS; CASE 1:21-CV-03466). SLF REPRESENTS STACY DEEMAR IN A LAWSUIT SEEKING TO STOP THE SCHOOL DISTRICT FROM DISCRIMINATING AGAINST ALL OF ITS TEACHERS AND ALL OF ITS STUDENTS ON THE BASIS OF RACE THROUGH ILLEGAL AND UNCONSTITUTIONAL TEACHER TRAINING, CLASSROOM CURRICULUM, AND OVERALL POLICIES AND PROCEDURES. THIS MATTER IS PENDING. HENDERSON, ET AL. V. SPRINGFIELD PUBLIC SCHOOLS, ET AL. (WESTERN DISTRICT OF MISSOURI AND 8TH CIRCUIT COURT OF APPEALS; CASE 6:21-CV-03219). SLF REPRESENTS BROOKE HENDERSON AND JENNIFER LUMLEY IN A LAWSUIT SEEKING TO STOP THE SCHOOL DISTRICT FROM VIOLATING THE FIRST AMENDMENT AND REQUIRING AS A CONDITION OF EMPLOYMENT THAT ITS EDUCATORS COMMIT TO EQUITY, BECOME ANTI-RACIST EDUCATORS, AND AFFIRM DIVISIVE AND DISCRIMINATORY PROGRAMMING THAT PROMOTES TREATING INDIVIDUALS DIFFERENTLY BASED ON SKIN COLOR. THIS MATTER IS PENDING. SOUTHEASTERN LEGAL FOUNDATION V. DEPARTMENT OF EDUCATION (NORTHERN DISTRICT OF GEORGIA; 1:24-CV-01744-MHC). SLF FILED A LAWSUIT AGAINST THE DEPARTMENT OF EDUCATION FOR FAILING TO RESPOND TO A FOIA REQUEST. THIS MATTER IS PENDING. THIS MATTER CONCLUDED IN FY24. STOVALL V. JEFFERSON COUNTY PUBLIC SCHOOLS, ET AL. (WESTERN DISTRICT OF KENTUCKY; CASE 3:24-CV-336-RGJ). SLF FILED A LAWSUIT ON BEHALF OF A PARENT WHO WAS DENIED DOCUMENTS IN RESPONSE TO AN OPEN RECORDS REQUEST ABOUT STUDENT SURVEYS BECAUSE OF ALLEGED COPYRIGHT PROTECTIONS. THIS MATTER IS PENDING. KANSAS ET AL. V. DEPARTMENT OF EDUCATION, ET AL. (DISTRICT OF KANSAS; CASE 24-4041-JWB). SLF FILED A LAWSUIT ON BEHALF OF MOMS FOR LIBERTY AND YOUNG AMERICA'S FOUNDATION AGAINST THE DEPARTMENT OF EDUCATION CHALLENGING THE APRIL 2024 TITLE IX RULE. THIS MATTER IS PENDING. STRICKLAND V. UNITED STATES DEPARTMENT OF AGRICULTURE, ET AL. (NORTHERN DISTRICT OF TEXAS; CASE 2:24-CV-60-Z). SLF REPRESENTS FARMERS IN AN ACTION AGAINST THE USDA CHALLENGING 8 USDA DISASTER RELIEF PROGRAMS THAT EXCLUDE WHITE MALE FARMERS BECAUSE OF THEIR SEX AND SKIN COLOR. THIS MATTER IS PENDING. HOLMAN V. VILSACK, ET AL. (WESTERN DISTRICT OF TENNESSEE AND 6TH CIRCUIT COURT OF APPEALS; CASE 1:21-CV-01085-STA-JAY). SLF REPRESENTS A FARMER IN AN ACTION AGAINST THE USDA CHALLENGING THE USDA'S UNCONSTITUTIONAL FARM LOAN FORGIVENESS PROGRAM THAT EXCLUDES WHITE FARMERS AND RANCHERS BECAUSE OF THEIR SKIN COLOR. THIS MATTER IS PENDING. KANSAS, ET AL. V. DEPARTMENT OF LABOR (SOUTHERN DISTRICT OF GEORGIA; CASE 2:24-CV-00076). SLF REPRESENTS GEORGIA FRUIT AND VEGETABLE GROWERS ASSOCIATION AND FARMERS IN AN ACTION AGAINST THE DEPARTMENT OF LABOR CHALLENGING THE DEPARTMENT'S REGULATION THAT AFFORDS H2A FOREIGN WORKERS PROTECTION UNDER THE NATIONAL LABOR RELATIONS ACT. THIS MATTER IS PENDING. CHOICE REFRIGERANTS V. ENVIRONMENTAL PROTECTION AGENCY (NORTHERN DISTRICT OF GEORGIA; 1:23-CV-04516-VMC). SLF REPRESENTS CLIENTS CHALLENGING THE PHASE OUT OF HYDROFLUOROCARBONS, A COMMON REFRIGERANT FOUND IN CONDITIONERS AND REFRIGERATORS, AS MANDATED UNDER THE AMERICAN INNOVATION AND MANUFACTURING (AIM) ACT. CONGRESS ENACTED THE AIM ACT IN 2020. THIS MATTER CONCLUDED IN FY24. KNIGHT, ET AL. V. THE METROPOLITAN GOV'T OF NASHVILLE AND DAVIDSON COUNTY (MIDDLE DISTRICT OF TENNESSEE; CASE 3:20-CV-00922). SLF REPRESENTS PRIVATE PROPERTY OWNERS CHALLENGING NASHVILLE'S SIDEWALK ORDINANCE WHICH PLACES UNCONSTITUTIONAL CONDITIONS ON THE ABILITY TO OBTAIN A BUILDING PERMIT. THIS MATTER CONCLUDED IN FY24. SOUTHEASTERN LEGAL FOUNDATION V. NATIONAL ARCHIVES AND RECORDS ADMINISTRATION (NORTHERN DISTRICT OF GEORGIA; CASE 1:23-CV-03819-LLM). SLF FILED A LAWSUIT AGAINST NAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 WAS APPROVED BY THE EXECUTIVE COMMITTEE AND PRESENTED TO THE BOARD OF TRUSTEES ALONG WITH THE AUDITED FINANCIAL STATEMENTS PRIOR TO FILING. THE EXTENAL CPA FIRM COMPILES THE NECESSARY INFORMATION TO COMPLETE THE FORM 990 THAT IS THEN PREPARED BY THE EXTERNAL CPA FIRM. DRAFTS OF FORM 990 ARE REVIEWED BY THE FOUNDATION'S EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE AND CORRECTIONS ARE MADE, IF APPLICABLE. THE COMPLETED 990 IS THEN REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE BEFORE FILING, AND PRESENTED TO THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SLF'S BOARD MEMBERS, EMPLOYEES AND CONTRACTORS ARE COMMUNICATED WITH REGULARLY AND/OR ASKED TO COMMUNICATE IF AND WHEN ANTICIPATED CONFILICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN, SECRETARY, AND TRESURER DELIBERATE, RESEARCH, AND COMPARE SIMILAR POSITION COMPENSATION LEVELS BEFORE APPROVING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MASSACHUSETTS, MARYLAND, MAINE, MICHIGAN, MINNESOTA, MISSOURI, MISSISSIPPI, NORTH CAROLINA, NORTH DAKOTA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FOUNDATION PROVIDES COPIES OF ITS FORM 990 AND ANNUAL AUDIT ON ITS WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM CONSULTING 305,195 12,716 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE -12,563
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
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