Civic Intelligence

National Center for Justice and Liberty

EIN 92-0245439 • 501(c)3 • Chicago, IL

Profile

To advance social and economic liberties and a free enterprise society through litigation, training, communication, activism and research.

1341 W Fullerton Avenue 170Chicago, IL 60614

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.25x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$155,581

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 33.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-48%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

137%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$43,748

Down $40,659 (-48%) from 2023

Liabilities

Up

$11,026

Up $11,026 from 2023

Net Assets

Down

$32,722

Down $51,685 (-61%) from 2023

Revenue

Up

$466,432

Up $269,222 (+137%) from 2023

Expenses

Up

$518,117

Up $405,244 (+359%) from 2023

Net Income

Down

-$51,685

Down $136,022 (-161%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2022: $70Liabilities 2022: $0Net Assets 2022: $702022Assets 2023: $84,407Liabilities 2023: $0Net Assets 2023: $84,4072023Assets 2024: $43,748Liabilities 2024: $11,026Net Assets 2024: $32,7222024

Highlighted filing

2024

Assets$43,748
Liabilities$11,026
Net Assets$32,722

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2022: $100Expenses 2022: $30Net Income 2022: $702022Revenue 2023: $197,210Expenses 2023: $112,873Net Income 2023: $84,3372023Revenue 2024: $466,432Expenses 2024: $518,117Net Income 2024: -$51,6852024

Highlighted filing

2024

Revenue$466,432
Expenses$518,117
Net Income-$51,685

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$466,432
Mission and Program Overview

Mission

To advance social and economic liberties and a free enterprise society through litigation, training, communication, activism and research.

To advance social and economic liberties and a free enterprise society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$84,407$42,953▼ $41,454
Prepaid Expenses and Deferred Charges-$795-
Total Assets$84,407$43,748▼ $40,659
Liabilities
Accounts Payable and Accrued Expenses-$11,026-
Total Liabilities$0$11,026▲ $11,026
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,407$32,722▼ $51,685
Total Net Assets Fund Balance$84,407$32,722▼ $51,685
Total Liabilities and Net Assets / Fund Balance$84,407$43,748▼ $40,659
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick HughesChairman of the BoardFT$135,064$20,517$155,581
Daniel SuhrPresidentFT$110,833$7,226$118,059

Board Members and Trustees

NameTitle
Ben JagoeDirector
Bryan FreelDirector
Mark CaversDirector (thru May)
Matthew BeslerDirector (thru May)
Revenue and Support

Revenue Composition

Contributions and Grants
$442,835
Program Service Revenue
$23,088
Investment Income
$0
Other Revenue
$509
All Other Contributions
$442,835
Change in Net Assets
$-51,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$327,305
Other Expenses$184,962
Total Fundraising Expense$75,472
Grants and Similar Amounts Paid$5,850
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$210,703$5,473$57,464$273,640
Fees for Services Other$33,264$16,798$246$50,308
Fees for Services Legal$25,912$13,887-$39,799
Advertising$35,000--$35,000
Other Employee Benefits$24,731$1,130$7,013$32,874
Payroll Taxes$14,356$517$3,938$18,811
Occupancy$14,167$438$3,931$18,536
Fees for Services Accounting-$14,460-$14,460
Insurance$9,917$307$2,759$12,983
Grants to Domestic Orgs$5,850--$5,850
Conferences and Meetings$4,625--$4,625
Information Technology$4,589--$4,589
Travel$3,288$901-$4,189
Other Salaries and Wages-$1,875$105$1,980
Office Expenses$25$432$16$473
Total Functional Expenses$386,427$56,218$75,472$518,117
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family Member of the ChairmanIndependent Contractor. All Transactions Are at Arms-length and Fair Market Value.No$14,000
-Family Member of the ChairmanIndependent Contractor. All Transactions Are at Arms-length and Fair Market Value.No$13,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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

The organization does not have any committees authorized to act on behalf of the governing body.

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

The organization's form 990 is prepared with the assistance of outside accountants and staff. A draft of the return is circulated to the chairman and president for review prior to filing. They are provided sufficient time to examine the return, raise questions, and request clarifications. Any comments or revisions are addressed by management in consultation with the accountant. Final approval for filing is given by the chairman and president, and the return is then filed with the internal revenue service.

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

The organization maintains a written conflict of interest policy covering all directors, officers, and key employees. Each covered individual is required to disclose any actual or potential conflicts of interest, and to update disclosures if circumstances change. The board of directors (or a designated committee of independent board members) reviews all disclosures to determine whether a conflict exists. If a conflict is identified, the disinterested directors review the matter and decide on appropriate action, which may include recusal from discussion or voting.

Form 990, Part VI, Section B, Line 15

The process for determining the compensation of the president and the chairman of the board is conducted by the board of directors. The committee reviews comparability data for similar positions at peer nonprofit organizations of a comparable size, mission, and geographic region. The committee documents the data considered, the discussion held, and the final decision in contemporaneous minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its documents available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
National Center for Justice and Liberty
EIN
92-0245439
Phone
3123075051
Address
1341 W FULLERTON AVENUE 170, CHICAGO, IL 60614
Doing Business As
Center for American Rights

Signing Officer

Name
Patrick Hughes
Title
Chairman of the Board
Phone
3123075051
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Hughes
Formed
2022
Legal Domicile
De
Voting Board Members
4
Independent Board Members
2
Employees
2
Volunteers
4

Preparer

Firm
Han Group LLC
Address
1020 19TH STREET NW SUITE 800, WASHINGTON, DC 20036
Preparer
Jennifer S Han
Phone
2022937000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization launched a new "media accountability and transparency" program in 2024.

Change in Accounting Method

During 2024, the organization changed its accounting method from cash basis to accrual basis.

Financial Statement Notes

PART X, LINE 2:

The organization follows the authoritative guidance relating to accounting for uncertainty in income taxes included in asc topic 740, income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. It is the organization's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expenses. The organization performed an evaluation of uncertain tax positions for the year ended december 31, 2024, and determined that there were no matters that would require recognition on the financial statements or that may have any effect on its tax-exempt status.

Raw XML AppendixShowing 400 of 455 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0135064
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt020517
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PATRICK HUGHES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN OF THE BOARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0155581
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ANNA HUGHES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1KATHERINE HUGHES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF THE CHAIRMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER OF THE CHAIRMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt113500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0INDEPENDENT CONTRACTOR. ALL TRANSACTIONS ARE AT ARMS-LENGTH AND FAIR MARKET VALUE.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1INDEPENDENT CONTRACTOR. ALL TRANSACTIONS ARE AT ARMS-LENGTH AND FAIR MARKET VALUE.
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EXPENDITURE OF ASSETS FOR EXEMPT PURPOSE
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0340523
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0COST
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0EXPLANATION OF INVOLVEMENT: THE ORGANIZATION INCURRED SIGNIFICANT COSTS IN MEETING ITS EXEMPT PURPOSES. THESE EXPENDITURES RESULTED IN A GREATER THAN 25% DECREASE IN ITS NET ASSETS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION LAUNCHED A NEW "MEDIA ACCOUNTABILITY AND TRANSPARENCY" PROGRAM IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS PREPARED WITH THE ASSISTANCE OF OUTSIDE ACCOUNTANTS AND STAFF. A DRAFT OF THE RETURN IS CIRCULATED TO THE CHAIRMAN AND PRESIDENT FOR REVIEW PRIOR TO FILING. THEY ARE PROVIDED SUFFICIENT TIME TO EXAMINE THE RETURN, RAISE QUESTIONS, AND REQUEST CLARIFICATIONS. ANY COMMENTS OR REVISIONS ARE ADDRESSED BY MANAGEMENT IN CONSULTATION WITH THE ACCOUNTANT. FINAL APPROVAL FOR FILING IS GIVEN BY THE CHAIRMAN AND PRESIDENT, AND THE RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY COVERING ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES. EACH COVERED INDIVIDUAL IS REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, AND TO UPDATE DISCLOSURES IF CIRCUMSTANCES CHANGE. THE BOARD OF DIRECTORS (OR A DESIGNATED COMMITTEE OF INDEPENDENT BOARD MEMBERS) REVIEWS ALL DISCLOSURES TO DETERMINE WHETHER A CONFLICT EXISTS. IF A CONFLICT IS IDENTIFIED, THE DISINTERESTED DIRECTORS REVIEW THE MATTER AND DECIDE ON APPROPRIATE ACTION, WHICH MAY INCLUDE RECUSAL FROM DISCUSSION OR VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT AND THE CHAIRMAN OF THE BOARD IS CONDUCTED BY THE BOARD OF DIRECTORS. THE COMMITTEE REVIEWS COMPARABILITY DATA FOR SIMILAR POSITIONS AT PEER NONPROFIT ORGANIZATIONS OF A COMPARABLE SIZE, MISSION, AND GEOGRAPHIC REGION. THE COMMITTEE DOCUMENTS THE DATA CONSIDERED, THE DISCUSSION HELD, AND THE FINAL DECISION IN CONTEMPORANEOUS MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DURING 2024, THE ORGANIZATION CHANGED ITS ACCOUNTING METHOD FROM CASH BASIS TO ACCRUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CHANGE IN ACCOUNTING METHOD
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
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IRS990/StatesWhereCopyOfReturnIsFldCd12ME
IRS990/StatesWhereCopyOfReturnIsFldCd13MD
IRS990/StatesWhereCopyOfReturnIsFldCd14MA
IRS990/StatesWhereCopyOfReturnIsFldCd15MI
IRS990/StatesWhereCopyOfReturnIsFldCd16MN
IRS990/StatesWhereCopyOfReturnIsFldCd17MS
IRS990/StatesWhereCopyOfReturnIsFldCd18NV
IRS990/StatesWhereCopyOfReturnIsFldCd19NH
IRS990/StatesWhereCopyOfReturnIsFldCd20NJ
IRS990/StatesWhereCopyOfReturnIsFldCd21NM
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IRS990/StatesWhereCopyOfReturnIsFldCd23NC
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IRS990/StatesWhereCopyOfReturnIsFldCd25OH
IRS990/StatesWhereCopyOfReturnIsFldCd26OK
IRS990/StatesWhereCopyOfReturnIsFldCd27OR
IRS990/StatesWhereCopyOfReturnIsFldCd28PA
IRS990/StatesWhereCopyOfReturnIsFldCd29RI
IRS990/StatesWhereCopyOfReturnIsFldCd30SC
IRS990/StatesWhereCopyOfReturnIsFldCd31TN
IRS990/StatesWhereCopyOfReturnIsFldCd32VA
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IRS990/StatesWhereCopyOfReturnIsFldCd35WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056218
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0518117
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032722
IRS990/TotalOtherCompensationAmt027743

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