Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
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…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
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
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $209,696 | $85,173 | $294,869 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kimberly Hermann | Executive Di | FT | $262,500 | $10,267 | $272,767 |
| Kimberly Hermann | Executive Director | - | $240,000 | $32,767 | $272,767 |
| Name | Title |
|---|---|
| Ronnie Chance | Chairman |
| Clay Cox | Trustee |
| Denny Jones | Trustee |
| Emerson Russell | Trustee |
| Kathy Barco-jossim | Trustee |
| Todd Young | CEO |
| Joe Arnall | Secretary |
| Michael G Riley | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Decisionmakers INC | Consulting | 250 WILLOW SPRINGS DRIVE, Roswell, GA 30075 | $240,500 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $36,025 |
| Liability | Amount |
|---|---|
| Lease Liability | $11,708 |
“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.”
“Slf's board members, employees and contractors are communicated with regularly and/or asked to communicate if and when anticipated confilict arises.”
“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.”
“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”
“The foundation provides copies of its form 990 and annual audit on its website and upon request.”
“No documents available to the public”
“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”
“Program consulting 305,195 12,716 0”
“Book / tax depreciation difference -12,563”
“Book / tax depreciation difference 12,563”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10521 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11419 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER. |
| IRS990/AllOtherContributionsAmt | 0 | 1870441 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WILSON LEWIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7706508989 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 555 NORTH POINT CENTER EAST |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | SUITE 400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALPHARETTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30022 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 479746 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 663138 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 262500 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 262500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 240500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 250 WILLOW SPRINGS DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ROSWELL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 30075 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | DECISIONMAKERS INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1870441 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 357288 |
| IRS990/CYOtherExpensesAmt | 0 | 1211932 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 101451 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 19169 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1062054 |
| IRS990/CYTotalExpensesAmt | 0 | 2310011 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 36025 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 36025 |
| IRS990/CYTotalRevenueAmt | 0 | 2329180 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | IN ADDITION TO LEGAL SERVICES, THE ORGANIZATION ALSO CONDUCTS NONPARTISAN STUDIES AND RESEARCHES AND COLLECTS, COMPILES, AND PUBLISHES FULL AND FAIR PRESENTATION OF FACTS, INFORMATION, AND STATISTICS CONCERNING THE EFFECTS OF GOVERNMENT ACTIVITIES UPON THE SOCIAL AND ECONOMIC INSTITUTIONS OF THE PEOPLE OF THE UNITED STATES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 180000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 66699 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 66893 |
| IRS990/ExpenseAmt | 0 | 2169272 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1616 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 38782 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 40398 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 409777 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 409777 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12716 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 305195 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 317911 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 36025 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 36025 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10267 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KIMBERLY HERMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOE ARNALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KATHY BARCO-JOSSIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RONNIE CHANCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CLAY COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DENNY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL G RILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EMERSON RUSSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TODD YOUNG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 262500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -834 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2330014 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 41253 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 41253 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 358122 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 358122 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 816345 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6650900 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 7412894 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 85173 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 222884 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 209696 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 294869 |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 834 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PRIMARY PURPOSE OF THE SOUTHEASTERN LEGAL FOUNDATION, INC. (SLF) IS AS A PUBLIC INTEREST LAW FIRM AND POLICY CENTER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8146750 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8237721 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -834 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -834 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 84365 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7966750 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8237721 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SLF'S BOARD MEMBERS, EMPLOYEES AND CONTRACTORS ARE COMMUNICATED WITH REGULARLY AND/OR ASKED TO COMMUNICATE IF AND WHEN ANTICIPATED CONFILICT ARISES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FOUNDATION PROVIDES COPIES OF ITS FORM 990 AND ANNUAL AUDIT ON ITS WEBSITE AND UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PROGRAM CONSULTING 305,195 12,716 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOK / TAX DEPRECIATION DIFFERENCE -12,563 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 17 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 4 | CA |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 6 | CT |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 7 | FL |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 10 | KS |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 11 | KS |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 12 | KY |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 14 | MD |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 15 | ME |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 16 | MI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 17 | MN |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 18 | MO |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 19 | MS |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 20 | NC |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 21 | ND |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 25 | NY |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 27 | OK |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 30 | RI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 31 | SC |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 32 | TN |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 33 | VA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 34 | WA |
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