Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
EIN 82-2279600 • 501(c)3 • Barrington, RI
Profile
To educate and inform the public on legal, historical, economic, academic and cultural issues related to the constitution, liberty and world events, through investigative news reporting, outreach, research, audio-visual media, interactive online platforms and forums.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$1,030,862
Up $485,308 (+89%) from 2023
Liabilities
Up$7,132
Up $5,192 (+268%) from 2023
Net Assets
Up$1,023,730
Up $480,116 (+88%) from 2023
Revenue
Up$1,450,055
Up $219,257 (+18%) from 2023
Expenses
Up$969,975
Up $146,965 (+18%) from 2023
Net Income
Up$480,080
Up $72,292 (+18%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To educate and inform the public on legal, historical, economic, academic and cultural issues related to the constitution, liberty and world events, through investigative news reporting, outreach, research, audio-visual media, interactive online platforms and forums.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $815,430 | - |
| Cash and Non-Interest-Bearing Accounts | $545,554 | $215,432 | ▼ $330,122 |
| Total Assets | $545,554 | $1,030,862 | ▲ $485,308 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,940 | $7,132 | ▲ $5,192 |
| Total Liabilities | $1,940 | $7,132 | ▲ $5,192 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $543,614 | $1,023,730 | ▲ $480,116 |
| Total Net Assets Fund Balance | $543,614 | $1,023,730 | ▲ $480,116 |
| Total Liabilities and Net Assets / Fund Balance | $545,554 | $1,030,862 | ▲ $485,308 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| William Jacobson | President | PT | $48,000 | $48,000 |
| Name | Title |
|---|---|
| Anne Segal | Secretary |
| Martha Wallick | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $764,131 |
| Salaries, Compensation, and Employee Benefits | $205,844 |
| Total Fundraising Expense | $88,361 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $157,404 | $20,157 | $13,300 | $190,861 |
| Fees for Services Other | - | $2,188 | $74,017 | $76,205 |
| Advertising | - | $51,024 | - | $51,024 |
| Fees for Services Accounting | - | $36,527 | - | $36,527 |
| Fees for Services Legal | - | $32,424 | - | $32,424 |
| Office Expenses | - | $20,594 | - | $20,594 |
| Other Expenses | $18,420 | - | - | $18,420 |
| Insurance | - | $15,269 | - | $15,269 |
| Payroll Taxes | $12,357 | $1,582 | $1,044 | $14,983 |
| Travel | $10,226 | - | - | $10,226 |
| All Other Expenses | - | $441 | - | $441 |
| Total Functional Expenses | $701,408 | $180,206 | $88,361 | $969,975 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $969,975 |
| Expenses per Audited Statements | $927,991 |
| Total Expenses per Audited Statements | $927,991 |
| Expenses Not Reported on Financial Statements | $41,984 |
| Other Expense Adjustments | $41,984 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Relative of Director | Consulting | No | $6,249 |
“The organization's president performs a detail review of the return. The filing is approved by the board of directors.”
“By request to directors asking for disclosure of "interests" under the conflict policy.”
“All documents are available upon request”
“The foundation's audited financial statements are prepared in accordance with gaap and apply the accrual method of accounting while the 990 has been prepared on a cash basis”
“The process has not changed from the prior year”
“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax exempt status of the foundation and various positions related to the potential sources of unrelated business taxable income (ubti). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There are no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2024. The foundation recognizes and measures its unrecognized tax positions in accordance with fasb asc 740, income taxes. Under that guidance the agency assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized tax positions are classified as interest expense and income tax expense, respectively, in the statement of activities. The foundation did not identify any uncertain tax positions in 2024. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods pending or in progress.”
“Accrual to cash adjustment 4,350.”
“Accrual basis expenses 41,984.”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1940 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7132 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 51024 |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 441 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 441 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 215432 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 13207 |
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| IRS990/Desc | 0 | EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36527 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 76205 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2017 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 28856 |
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| IRS990/MissionDesc | 0 | TO EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1023730 |
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| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 36 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1023730 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14983 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 626915 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 581065 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 377181 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4213373 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4242353 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 41984 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 927991 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 36 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 41984 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 4350 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 4386 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1450055 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024. THE FOUNDATION RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE THE AGENCY ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX POSITIONS ARE CLASSIFIED AS INTEREST EXPENSE AND INCOME TAX EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES. THE FOUNDATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS IN 2024. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ACCRUAL TO CASH ADJUSTMENT 4,350. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ACCRUAL BASIS EXPENSES 41,984. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 969975 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1450055 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 927991 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | SOROCK CONSULTING LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | RELATIVE OF DIRECTOR |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 6249 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CONSULTING |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S PRESIDENT PERFORMS A DETAIL REVIEW OF THE RETURN. THE FILING IS APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BY REQUEST TO DIRECTORS ASKING FOR DISCLOSURE OF "INTERESTS" UNDER THE CONFLICT POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GAAP AND APPLY THE ACCRUAL METHOD OF ACCOUNTING WHILE THE 990 HAS BEEN PREPARED ON A CASH BASIS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 2 | CO |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 3 | CT |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 4 | GA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 5 | HI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 6 | IL |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 7 | KS |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 8 | KY |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 9 | MA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 10 | MI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 11 | MN |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 12 | MS |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 13 | NM |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 14 | NH |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 15 | NJ |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 16 | NY |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 17 | OH |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 18 | OR |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 20 | RI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 21 | SC |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 25 | WI |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 7132 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7132 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1023730 |
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| IRS990/WebsiteAddressTxt | 0 | LEGALINSURRECTIONFOUNDATION.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM JACOBSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4012464192 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-01 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEGA |
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| ReturnHeader/Filer/PhoneNum | 0 | 4012464192 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 18 MAPLE AVE 280 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BARRINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 028063560 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 881478669 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CBIZ ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 WESTMINSTER STREET SUITE 500 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PROVIDENCE |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02903 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4016004500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID FONTAINE |
| ReturnHeader/ReturnTs | 0 | 2025-10-03T11:04:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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