Civic Intelligence

America First Legal Foundation

EIN 86-2190372 • 501(c)3 • Washington, DC

Profile

Provide litigation tools, tactics, resources & strategies to advance policy solutions.

611 Pennsylvania Ave SE 231Washington, DC 20003-4303

www.aflegal.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

90th percentile

53%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

49%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

14th percentile

-15%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$30,185,824

Up $17,018,462 (+129%) from 2023

Liabilities

Up

$604,103

Up $232,924 (+63%) from 2023

Net Assets

Up

$29,581,721

Up $16,785,538 (+131%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin90th percentile

Revenue

Up

$31,973,002

Up $22,326,292 (+231%) from 2023

Expenses

Up

$15,186,933

Up $4,878,844 (+47%) from 2023

Net Income

Up

$16,786,069

Up $17,447,448 (+2638%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$40M$30M$20M$10M$0Assets 2021: $4,359,987Liabilities 2021: $121,968Net Assets 2021: $4,238,0192021Assets 2022: $13,635,863Liabilities 2022: $178,355Net Assets 2022: $13,457,5082022Assets 2023: $13,167,362Liabilities 2023: $371,179Net Assets 2023: $12,796,1832023Assets 2024: $30,185,824Liabilities 2024: $604,103Net Assets 2024: $29,581,7212024

Highlighted filing

2024

Assets$30,185,824
Liabilities$604,103
Net Assets$29,581,721
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$60M$40M$20M$0-$20MRevenue 2021: $6,388,442Expenses 2021: $2,150,423Net Income 2021: $4,238,0192021Revenue 2022: $44,399,187Expenses 2022: $35,179,698Net Income 2022: $9,219,4892022Revenue 2023: $9,646,710Expenses 2023: $10,308,089Net Income 2023: -$661,3792023Revenue 2024: $31,973,002Expenses 2024: $15,186,933Net Income 2024: $16,786,0692024

Highlighted filing

2024

Revenue$31,973,002
Expenses$15,186,933
Net Income$16,786,069
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$30,185,824
Liabilities
$604,103
Net assets
$29,581,721
Revenue
$31,973,002
Expenses
$15,186,933
Net income
$16,786,069
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$0.60$29.6$32.0$15.2$16.8
2023Detailed filing. Detailed filing data is available for this year.$13.2$0.37$12.8$9.65$10.3$0.66
2022Detailed filing. Detailed filing data is available for this year.$13.6$0.18$13.5$44.4$35.2$9.22
2021Detailed filing. Detailed filing data is available for this year.$4.36$0.12$4.24$6.39$2.15$4.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$31,973,002
Mission and Program Overview

Mission

Provide litigation tools, tactics, resources & strategies to advance policy solutions.

See Part III, line 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,523,014$26,357,197▲ $16,834,183
Other Notes and Loans Receivable, Net$2,000,000$2,050,000▲ $50,000
Cash and Non-Interest-Bearing Accounts$1,205,748$1,755,633▲ $549,885
Pledges and Grants Receivable$423,291--
Prepaid Expenses and Deferred Charges$15,309$22,994▲ $7,685
Total Assets$13,167,362$30,185,824▲ $17,018,462
Liabilities
Accounts Payable and Accrued Expenses$371,180$604,103▲ $232,923
Total Liabilities$371,180$604,103▲ $232,923
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,372,891$29,281,721▲ $16,908,830
Net Assets With Donor Restrictions$423,291$300,000▼ $123,291
Total Net Assets Fund Balance$12,796,182$29,581,721▲ $16,785,539
Total Liabilities and Net Assets / Fund Balance$13,167,362$30,185,824▲ $17,018,462
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gene HamiltonVP, General Counsel, SecretaryFT$520,738$152,762$673,500
Stephen MillerPresident, Executive DirectorFT$452,338$114,988$567,326
Daniel EpsteinLawyerFT$400,000$17,250$417,250
Reed RubinsteinLawyerFT$276,552$26,753$303,305
Lathika Mary ThomasChief Development OfficerFT$27,548$216,490$244,038
Ian PriorLawyerFT$219,563$17,817$237,380
Andrew BlockLawyerFT$199,044$19,297$218,341

Board Members and Trustees

NameTitle
Blake MastersDirector
Ed CorriganDirector
Matt WhitakerDirector
Russ VoughtTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ashbrook Byrne Kresge LLCOutside CounselPO Box 8248, Cincinnati, OH 45249$1,182,936
The Prosper GroupMarketing Services1051 Margate Dr, Greenwood, IN 46143$1,159,000
Boyden Gray & Associates PLLCOutside Counsel801 17th St NW STE 350, Washington, DC 20006$818,015
Schaerr Jaffe LLPOutside Counsel1717 K St NW STE 900, Washington, DC 20006$404,757
Cooper & Kirk PLLCOutside Counsel1523 New Hampshire Ave NW, Washington, DC 20036$321,370
Revenue and Support

Revenue Composition

Contributions and Grants
$31,464,833
Program Service Revenue
$0
Investment Income
$469,010
Other Revenue
$39,159
All Other Contributions
$31,464,833
Change in Net Assets
$16,786,069

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$35,339Fair Market Value (FMV)
Total Noncash Contributions5$35,339-

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,973,002
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-530
Total Revenue per Audited Statements
$31,972,472
Total Revenue per Form 990
$31,973,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,559,633
Salaries, Compensation, and Employee Benefits$5,552,300
Total Fundraising Expense$1,404,349
Grants and Similar Amounts Paid$75,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$4,932,934$43,304$10,500$4,986,738
Other Salaries and Wages$2,895,480$495,990$339,372$3,730,842
Advertising$2,349,167--$2,349,167
Current Officers, Directors, Trustees, and Key Employees$868,578$281,840$90,408$1,240,826
Fees for Services Other$300,554$61,694$832,548$1,194,796
Information Technology$236,396$48,524$26,994$311,914
Payroll Taxes$217,119$44,567$24,792$286,478
Occupancy$165,036$33,876$18,845$217,757
Travel$138,062$28,340$15,765$182,167
Other Employee Benefits$122,296$27,877$14,135$164,308
Pension Plan Contributions$100,330$18,200$11,316$129,846
Fees for Services Accounting-$97,964-$97,964
Grants to Domestic Orgs$75,000--$75,000
Insurance$53,695$11,022$6,131$70,848
Conferences and Meetings$52,443$10,435$5,805$68,683
Office Expenses$35,787$16,450$4,087$56,324
Other Expenses$7,015$1,440$2,593$11,048
Total Functional Expenses$12,559,159$1,223,425$1,404,349$15,186,933

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,186,933
Total Expenses per Audited Statements$15,186,933
Total Expenses per Form 990$15,186,933
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rule of Law Defense FundWashington, DC501(c)(4)To Advance the Rule of Law in the States$75,000
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
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“The Board reviews a copy of the 990 prior to filing.”

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

“The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. Officers and directors are required to disclose conflicts of interest.”

Form 990, Part VI, Section B, line 15

“Show comparable data to similar organizations and vote to approve compensation by independent directors.”

Form 990, Part VI, Section C, line 19

“Foundation makes these documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
America First Legal Foundation
EIN
86-2190372
Phone
2029643721
Address
611 Pennsylvania Ave SE 231, Washington, DC 20003-4303

Signing Officer

Name
Gene Hamilton
Title
President
Phone
2029643721
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gene Hamilton
Formed
2021
Legal Domicile
De
Voting Board Members
6
Independent Board Members
4
Employees
31
Volunteers
0

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Yong Zhang CPA
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, line 2C

“The organization's oversight process of audit has been consistent with prior years.”

Financial Statement Notes

Part X, Line 2:

“Management has evaluated the Foundation's tax positions and concluded that the Foundation's financial statements do not include any uncertain tax positions.”

Raw XML AppendixShowing 400 of 696 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0President, Executive Director
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IRS990/MissionDesc0America First Legal Foundation's mission is to provide the conservative movement with the litigation tools, tactics, resources, and strategies to help make it successful in advancing conservative policy solutions.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income - 2023 Amount: $ 761. 2024 Amount: $ 24,159. Litigation Settlement - 2024 Amount: $ 15,000.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated the Foundation's tax positions and concluded that the Foundation's financial statements do not include any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01747 Pennsylvania Avenue NW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Washington

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