Civic Intelligence

Animal Legal Defense Legislative Fund

EIN 84-3412894 • 501(c)4 • Sacramento, CA

Sacramento, CA
Siviq Scores

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

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

595.15x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

1st percentile

-227516%

Higher net margin than 1% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$170,543

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 92185.4% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

9th percentile

-26%

Faster asset growth than 9% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$960,835

Down $329,745 (-26%) from 2023

Liabilities

Up

$110,102

Up $91,159 (+481%) from 2023

Net Assets

Down

$850,733

Down $420,904 (-33%) from 2023

Revenue

Down

$185

Down $1,364,212 (-100%) from 2023

Expenses

Up

$421,089

Up $246,616 (+141%) from 2023

Net Income

Down

-$420,904

Down $1,610,828 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2022: $85,715Liabilities 2022: $4,002Net Assets 2022: $81,7132022Assets 2023: $1,290,580Liabilities 2023: $18,943Net Assets 2023: $1,271,6372023Assets 2024: $960,835Liabilities 2024: $110,102Net Assets 2024: $850,7332024

Highlighted filing

2024

Assets$960,835
Liabilities$110,102
Net Assets$850,733

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $99,069Expenses 2022: $45,035Net Income 2022: $54,0342022Revenue 2023: $1,364,397Expenses 2023: $174,473Net Income 2023: $1,189,9242023Revenue 2024: $185Expenses 2024: $421,089Net Income 2024: -$420,9042024

Highlighted filing

2024

Revenue$185
Expenses$421,089
Net Income-$420,904

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$185
Mission and Program Overview

Mission

Engaging in activities and efforts to protect the lives and advance the interests of animals, including through various forms of advocacy and efforts to influences legislation and governmental regulations.

To protect the lives and advance the interests of animals through the legal system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,352$535,217▲ $232,865
Accounts Receivable$986,108$425,618▼ $560,490
Prepaid Expenses and Deferred Charges$2,120$0▼ $2,120
Total Assets$1,290,580$960,835▼ $329,745
Liabilities
Accounts Payable and Accrued Expenses$18,943$110,102▲ $91,159
Total Liabilities$18,943$110,102▲ $91,159
Net Assets / Fund Balance
Net Assets With Donor Restrictions$975,586$548,604▼ $426,982
Net Assets Without Donor Restrictions$296,051$302,129▲ $6,078
Total Net Assets Fund Balance$1,271,637$850,733▼ $420,904
Total Liabilities and Net Assets / Fund Balance$1,290,580$960,835▼ $329,745
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris GreenPresident
David H BraffPresident (thru 12/4/23)
Kim KellyExecutive Director
Kelley McgillSecretary
Saja Spearman WeaverSecretary (thru 9/20/23)
Alicia RodriquezTreasurer
Jason WhitefootTreasurer (thru 9/20/23)
Revenue and Support

Revenue Composition

Contributions and Grants
$185
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$185
Change in Net Assets
$-420,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$417,089
Grants and Similar Amounts Paid$4,000
Total Fundraising Expense$1,109
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying$257,765--$257,765
Fees for Services Other$129,890$12,478$901$143,269
Fees for Services Accounting-$5,000-$5,000
Grants to Domestic Orgs$4,000--$4,000
Travel$3,510$52-$3,562
Office Expenses$1,057$1,910-$2,967
Other Expenses$2,355$51$199$2,605
Advertising$796$165$9$970
Fees for Services Legal$658$293-$951
Total Functional Expenses$400,031$19,949$1,109$421,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$4,000
Total Exempt Function Spending$4,000
Section 527 Activity Spending$0

Section 527 Organizations

OrganizationLocationAmount
82-0713005Mount Laurel, NJ$1,000
82-0937198Palmyra, NJ$1,000
81-5063229Oakhurst, NJ$1,000
46-2542486Jersey City, NJ$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 A, Line 7A

The animal legal defense fund may appoint a majority of the directors of the corporation.

Form 990, Part VI, Section A, Line 8B

There were no committees during fy 2023 - 2024.

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

Form 990 is prepared by outside tax professionals. Financial consultants complete and return the 990 organizer, with input from applicable personnel, to the tax professional to complete the first draft for review. The first draft is reviewed by the financial consultants and organization's legal counsel. Any corrections identified are organized by the financial consultants and submitted to the tax professional to update and prepare a second draft for review. Once all identified corrections have been made, the form 990 will be provided to all members of its governing body for review and approval before filing the form. If necessary, any final corrections will be submitted to the tax professional to prepare a third draft for final review and approval before filing the form 990. A public copy will be made available upon request.

Form 990, Part VI, Section B, Line 12C

Members of the board of directors review all potential conflicts of interest at least annually. All board members and officers are required to disclose potential conflicts and any related party affiliations in writing. Loans between the organization and members of management or the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential actual or perceived conflicts are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. They are also available for a physical inspection at the organization's office for the same period of time set forth in sec. 6104(d).

Filing and Contact Details

Filer

Filer Name
Animal Legal Defense Legislative Fund
EIN
84-3412894
Phone
7072006359
Address
2108 N ST 10956, SACRAMENTO, CA 95816

Signing Officer

Name
Chris Green
Title
President
Phone
7072006359
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Kelly
Formed
2019
Legal Domicile
De
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Hood & Strong Llp
Address
2580 N 1ST ST STE 460, SAN JOSE, CA 95131
Preparer
Maga E Kisriev
Phone
4089988400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 129,890. Management and general expenses 12,478. Fundraising expenses 901. Total expenses 143,269.

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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0149494
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt020929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt0120
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KIM KELLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0170543
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ANIMAL LEGAL DEFENSE FUND, INC., THE RELATED ORGANIZATION, USED AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND THEN APPROVAL BY THE BOARD TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT / EXECUTIVE DIRECTOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ANIMAL LEGAL DEFENSE FUND MAY APPOINT A MAJORITY OF THE DIRECTORS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE WERE NO COMMITTEES DURING FY 2023 - 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY OUTSIDE TAX PROFESSIONALS. FINANCIAL CONSULTANTS COMPLETE AND RETURN THE 990 ORGANIZER, WITH INPUT FROM APPLICABLE PERSONNEL, TO THE TAX PROFESSIONAL TO COMPLETE THE FIRST DRAFT FOR REVIEW. THE FIRST DRAFT IS REVIEWED BY THE FINANCIAL CONSULTANTS AND ORGANIZATION'S LEGAL COUNSEL. ANY CORRECTIONS IDENTIFIED ARE ORGANIZED BY THE FINANCIAL CONSULTANTS AND SUBMITTED TO THE TAX PROFESSIONAL TO UPDATE AND PREPARE A SECOND DRAFT FOR REVIEW. ONCE ALL IDENTIFIED CORRECTIONS HAVE BEEN MADE, THE FORM 990 WILL BE PROVIDED TO ALL MEMBERS OF ITS GOVERNING BODY FOR REVIEW AND APPROVAL BEFORE FILING THE FORM. IF NECESSARY, ANY FINAL CORRECTIONS WILL BE SUBMITTED TO THE TAX PROFESSIONAL TO PREPARE A THIRD DRAFT FOR FINAL REVIEW AND APPROVAL BEFORE FILING THE FORM 990. A PUBLIC COPY WILL BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS IN WRITING. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT OR THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL ACTUAL OR PERCEIVED CONFLICTS ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. THEY ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS: PROGRAM SERVICE EXPENSES 129,890. MANAGEMENT AND GENERAL EXPENSES 12,478. FUNDRAISING EXPENSES 901. TOTAL EXPENSES 143,269.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ANIMAL LEGAL DEFENSE FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942681680
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVANCE INTEREST OF ANIMALS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02108 N ST NO 11741
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SACRAMENTO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095816
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1FL
IRS990/StatesWhereCopyOfReturnIsFldCd2HI
IRS990/StatesWhereCopyOfReturnIsFldCd3IL
IRS990/StatesWhereCopyOfReturnIsFldCd4KS
IRS990/StatesWhereCopyOfReturnIsFldCd5MD
IRS990/StatesWhereCopyOfReturnIsFldCd6NJ
IRS990/StatesWhereCopyOfReturnIsFldCd7NY
IRS990/StatesWhereCopyOfReturnIsFldCd8OR
IRS990/StatesWhereCopyOfReturnIsFldCd9PA
IRS990/StatesWhereCopyOfReturnIsFldCd10VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01290580
IRS990/TotalAssetsEOYAmt0960835
IRS990/TotalAssetsGrp/BOYAmt01290580
IRS990/TotalAssetsGrp/EOYAmt0960835
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0185
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01109
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019949
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0400031
IRS990/TotalFunctionalExpensesGrp/TotalAmt0421089
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018943
IRS990/TotalLiabilitiesEOYAmt0110102
IRS990/TotalLiabilitiesGrp/BOYAmt018943
IRS990/TotalLiabilitiesGrp/EOYAmt0110102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01271637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0850733
IRS990/TotalOtherCompensationAmt021049
IRS990/TotalProgramServiceExpensesAmt0400031
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01290580
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0960835
IRS990/TotReportableCompRltdOrgAmt0149494
IRS990/TravelGrp/ManagementAndGeneralAmt052
IRS990/TravelGrp/ProgramServicesAmt03510
IRS990/TravelGrp/TotalAmt03562
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02108 N ST 10956
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095816
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03

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