CHRISTIAN ADVOCATES SERVING EVANGELISM INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHRISTIAN ADVOCATES SERVING EVANGELISM INC (EIN 94-3037261)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-18
IRS object ID
202512309349301001
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-18T08:40:27-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN994625061PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRI ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14004 SUMMIT BLVD NE SUITE 800AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943037261EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN ADVOCATES SERVINGBusinessNameLine1Txt
Business Name Line2EVANGELISM INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt
Phone7704141404PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11595 MALLORY LANEAddressLine1Txt
CityBRENTWOODCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY SEKULOW CPACGMAPersonNm
Person TitleCFO/COOPersonTitleTxt
Phone7704145701PhoneNum
Signature2025-08-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAMELA D HARDISTER CPAPreparerPersonNm
PTINP00240127PTIN
Phone7703948000PhoneNum
Preparation2025-08-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CENTER FOR LAW & JUSTICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGARY SEKULOW CPACGMAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450349AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP31145ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$73,917,061GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLJ.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTHE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$65,222,489PYContributionsGrantsAmt
CY Contributions Grants$58,026,247CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,469,963PYInvestmentIncomeAmt
CY Investment Income$4,313,760CYInvestmentIncomeAmt
PY Other Revenue$227,363PYOtherRevenueAmt
CY Other Revenue$370,760CYOtherRevenueAmt
PY Total Revenue$67,919,815PYTotalRevenueAmt
CY Total Revenue$62,710,767CYTotalRevenueAmt
PY Grants And Similar Paid$25,619,243PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$27,014,998CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,417,442PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,500,516CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$53,787PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$61,455CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,492,295CYTotalFundraisingExpenseAmt
PY Other Expenses$32,332,641PYOtherExpensesAmt
CY Other Expenses$31,518,460CYOtherExpensesAmt
PY Total Expenses$61,423,113PYTotalExpensesAmt
CY Total Expenses$62,095,429CYTotalExpensesAmt
PY Revenues Less Expenses$6,496,702PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$615,338CYRevenuesLessExpensesAmt
Total Assets BOY$95,256,984TotalAssetsBOYAmt
Total Assets EOY$96,014,538TotalAssetsEOYAmt
Total Liabilities BOY$4,719,044TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,139,471TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$90,537,940NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$91,875,067NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CENTER IS SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE, GOD GIVEN RIGHTS. THE CENTER'S PURPOSE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE, TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,797,508ExpenseAmt
DescINFORMATION AND EDUCATION - CHRISTIAN ADVOCATES SERVING EVANGELISM, INC. (CASE) IS A NOT-FOR-PROFIT ORGANIZATION SPECIFICALLY DEDICATED TO THE IDEAL THAT RELIGIOUS FREEDOM AND FREEDOM OF SPEECH ARE INALIENABLE GOD-GIVEN RIGHTS. THE PURPOSE OF CASE IS TO EDUCATE, PROMULGATE, CONCILIATE AND WHERE NECESSARY, LITIGATE TO ENSURE THAT THOSE RIGHTS ARE PROTECTED UNDER THE LAW. MEMBERSHIP IN THE ORGANIZATION IS FREE AND MEMBERS RECEIVE E-MAIL UPDATES PERIODICALLY. MEMBERSHIP PROVIDES OPPORTUNITIES FOR MEMBERS TO JOIN WITH OTHER MEMBERS TO MAKE THEIR VOICES HEARD. THE EDUCATIONAL DEPARTMENT SENT OUT 12,408,528 PIECES OF INFORMATIONAL MAIL TO MEMBERS AND INDIVIDUALS WHO REQUESTED INFORMATION REGARDING OUR EXEMPT FUNCTIONS AND PURPOSES. THE WEBSITE IS FOR MEMBERS, PRESS, EDUCATORS, AND THE LEGAL COMMUNITY AS WELL. OVER 714,572,481 INFORMATIONAL EMAILS WERE SENT TO MEMBERS AND INDIVIDUALS. OVER 4,365,493 UNIQUE INTERNET USERS VISITED OUR WEBSITE. PAGE VIEWS FOR 2024 TOTALED 13,054,539 FOR THE WEBSITE ACLJ.ORG. OUR ORGANIZATION'S FACEBOOK LIKES TOTAL OVER 8,225,00 AND WE HAVE OVER 906,000 TWITTER FOLLOWERS. 2024 FACEBOOK LIVE VIEWS WERE OVER 5,897,000. YOUTUBE VIEWS WERE OVER 70.3 MILLION. RUMBLE UNIQUE VIEW WERE OVER 1,585,000 MILLION. IN 2024, OUR TRUTH SOCIAL FOLLOWERS COUNT EXCEEDED 357,000. OUR DAILY CALL-IN RADIO PROGRAM IS HEARD ON OVER 748 OUTLETS NATIONWIDE PLUS XM SATELLITE. OUR WEEKEND RADIO SHOW IS HEARD IN 519 OUTLETS NATIONWIDE. OUR ONE MINUTE INFORMATIONAL FEATURE, LAW AND JUSTICE, IS CARRIED BY OVER 650 RADIO STATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$31,163,736ExpenseAmt
Grant$27,014,998GrantAmt
DescLEGAL SERVICES - OUR LEGAL PROGRAMS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHO RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS. OUR CHIEF COUNSEL IS A LEADING EXPERT IN FIRST AMENDMENT LAW AND A NUMBER 1 NEW YORK TIMES BEST SELLING AUTHOR. HE HAS APPEARED ON NUMEROUS TELEVISION AND RADIO SHOWS AS A CONSTITUTIONAL LAW EXPERT. MR. SEKULOW REGULARLY APPEARS ON FOX NEWS, FOX NEWS BUSINESS, HANNITY, CBN, CBS, ABC, NBC AND OTHER SHOWS. JORDAN SEKULOW IS ALSO AN EXPERT IN INTERNATIONAL HUMAN RIGHTS AND APPEARS REGULARLY ON FOX NEWS, FOX NEWS BUSINESS, CBN, TBN, HANNITY AND OTHERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$18,709,361ExpenseAmt
DescMEDIA SERVICES - THE ORGANIZATION'S MEDIA AND EDUCATIONAL DIVISIONS CONSIST OF FOUR NATIONALLY BROADCAST RADIO SHOWS THAT ARE CURRENTLY AIRED ON MAJOR RADIO STATIONS IN THE UNITED STATES OF AMERICA AND CANADA. OUR WEEKLY TV SHOW, ACLJ THIS WEEK, IS SEEN ON 272 FULL POWER AND LOW POWER STATIONS AS PART OF THE TRINITY BROADCAST NETWORK. IN 2024, OUR SHOW WAS ALSO BEING BROADCASTED INTERNATIONALLY ON THE TRINITY BROADCAST NETWORK'S 78 SATELLITES AND OVER 18,000 TELEVISION AND CABLE AFFILATES WORLDWIDE. TBN THROUGH THEIR NETWORK STATIONS AND SATELLITE BROADCAST HAS A REACH OF 175 NATIONS ON OVER 30 NETWORKS AND 2 BILLION VIEWERS EVERY DAY. OUR LEGAL PROGRAMS INCLUDE NUMEROUS TRIAL AND DISTRICT COURT, COURT OF APPEALS AND US SUPREME COURT CASES AS WELL AS NUMEROUS DEMAND LETTERS AND INTERVENTIONS ON BEHALF OF INDIVIDUALS WHO RELIGIOUS RIGHTS MAY HAVE BEEN VIOLATED. AS ALWAYS THERE ARE NO LEGAL FEES CHARGED TO THOSE INDIVIDUALS REPRESENTED BY OUR LAWYERS. OUR LEGAL GRANTS PROVIDE THE NECESSARY LEGAL EXPERTISE IN A VARIETY OF CASES INVOLVING OUR EXEMPT PURPOSES AS WELL AS TRAINING OF LAWYERS IN THE FIELD OF CONSTITUTIONAL LAW AND RELIGIOUS FREEDOMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$57,670,605TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document61IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GARY SEKULOW CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7704145701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16634 HIGHWAY 53 SUITE 210AddressLine1Txt
CityBRASELTONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30517ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
LOGAN SEKULOW
DIRECTOR OF MEDIA SERVICES32.00Yes (X)$309,953$0$36,026
JORDAN SEKULOW ESQ
DIRECTOR15.00Yes (X)$58,186$0$0
DR JAY SEKULOW ESQ
PRESIDENT & DIRECTOR15.00Yes (X)$25,893$0$11,289Yes (X)
PAM SEKULOW
SEC/TREAS & DIRECTOR1.00Yes (X)$0$0$11,357Yes (X)
DANIEL DONNELLY
DIRECTOR1.00Yes (X)$0$0$0
JOHN SCHLITT
DIRECTOR1.00Yes (X)$0$0$0
JEREMIAH JOHNSTON
DIRECTOR1.00Yes (X)$0$0$0
JERRY JOHNSTON
DIRECTOR1.00Yes (X)$0$0$0
CAROLYN DAVIS
FORMER DIRECTOR1.00Yes (X)$0$0$0
JOE DAVIS
FORMER DIRECTOR1.00Yes (X)$0$0$0
GARY SEKULOW CPACGMA
CFO/COO38.00$604,078$0$69,000Yes (X)
ADAM SEKULOW MBA
VP OF FINANCE38.00$519,498$0$105,026Yes (X)
DONN PARSONS
VICE PRESIDENT1.00$0$0$0Yes (X)
COLBY MAY ESQ
ASSISTANT SECRETARY1.00$0$0$0Yes (X)
ANDREW EKONOMOU ESQ
FORMER OFFICER1.00$0$0$0Yes (X)
AARON LYNCH
ADMINISTRATIVE EXECUTIVE40.00$185,211$0$45,478Yes (X)
SHARON ALFORD
CONTROLLER30.00$153,609$0$41,434Yes (X)
BEN ARCHULETA
DIRECTOR OF SECURITY40.00$138,916$0$44,810Yes (X)
JASON LYNCH
FACILITIES MANAGER40.00$147,176$0$19,107Yes (X)
ROBYN ARCHULETA
EXECUTIVE ASSISTANT40.00$132,041$0$6,707Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,274,561TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$390,234TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ROBERT AM STERN ARCHITECTS
ONE PARK AVENEW YORKNY10016DESIGN ARCHITECTS$397,609
MOORE A SERIES
4200 PARLIAMENT PL STE 300LANHAMMD20706PROFESSIONAL FUNDRAISER$251,638
RICHARD GRENELL
3 ECHO LANERANCHO MIRAGECA92270WRITER AND RADIO/TV BROADCASTER$216,000
HOLLAND & KNIGHT
PO BOX 936937ATLANTAGA311936937LEGAL ASSISTANCE$125,584
TULSI MEDIA LLC
PO BOX 1401HONOLULUHI96807COMMUNICATION$113,089
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$58,026,247AllOtherContributionsAmt
Noncash Contributions$156,993NoncashContributionsAmt
Total Contributions$58,026,247TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,742,574TotalRevenueColumnAmt
Exclusion$1,742,574ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,482TotalRevenueColumnAmt
Exclusion$19,482ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$24,500RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$24,500RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,500TotalRevenueColumnAmt
Exclusion$24,500ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$13,766,480SecuritiesAmt
Other$11,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$11,195,294SecuritiesAmt
Other$11,000OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,571,186SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,571,186TotalRevenueColumnAmt
Related Or Exempt Func Income$2,571,186RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$326,778TotalRevenueColumnAmt
Related Or Exempt Func Income$326,778RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$326,778OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,710,767TotalRevenueColumnAmt
Related Or Exempt Func Income$2,897,964RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,786,556ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$27,014,998TotalAmt
Program Services$27,014,998ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,063,101TotalAmt
Program Services$1,093,928ProgramServicesAmt
Management And General$557,229ManagementAndGeneralAmt
Fundraising$411,944FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$809,119TotalAmt
Program Services$429,023ProgramServicesAmt
Management And General$218,537ManagementAndGeneralAmt
Fundraising$161,559FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$426,943TotalAmt
Program Services$226,380ProgramServicesAmt
Management And General$115,314ManagementAndGeneralAmt
Fundraising$85,249FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$82,379TotalAmt
Program Services$43,680ProgramServicesAmt
Management And General$22,250ManagementAndGeneralAmt
Fundraising$16,449FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$118,974TotalAmt
Program Services$63,084ProgramServicesAmt
Management And General$32,134ManagementAndGeneralAmt
Fundraising$23,756FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$221,439TotalAmt
Management And General$193,203ManagementAndGeneralAmt
Fundraising$28,236FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,550TotalAmt
Management And General$47,550ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$75,245TotalAmt
Program Services$75,234ProgramServicesAmt
Fundraising$11FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$61,455TotalAmt
Fundraising$61,455FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$315,684TotalAmt
Management And General$315,684ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$696,834TotalAmt
Program Services$369,487ProgramServicesAmt
Management And General$188,210ManagementAndGeneralAmt
Fundraising$139,137FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$164,637TotalAmt
Program Services$147,882ProgramServicesAmt
Management And General$5,725ManagementAndGeneralAmt
Fundraising$11,030FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$718,244TotalAmt
Program Services$707,712ProgramServicesAmt
Management And General$4,859ManagementAndGeneralAmt
Fundraising$5,673FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,087,376TotalAmt
Program Services$923,472ProgramServicesAmt
Management And General$117,696ManagementAndGeneralAmt
Fundraising$46,208FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$114,573TotalAmt
Program Services$114,573ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,045,270TotalAmt
Program Services$951,339ProgramServicesAmt
Management And General$975ManagementAndGeneralAmt
Fundraising$92,956FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$278,327TotalAmt
Program Services$214,737ProgramServicesAmt
Management And General$55,614ManagementAndGeneralAmt
Fundraising$7,976FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
MEDIA AIRTIME$7,773,012$7,773,012
EDUCATIONAL COSTS AND M$6,377,724$5,959,391$418,333
MEDIA PRODUCTION$3,717,970$3,717,970
SHIPPING AND POSTAGE$3,646,343$3,354,389$288,978$2,976

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,238,232TotalAmt
Program Services$4,490,314ProgramServicesAmt
Management And General$54,573ManagementAndGeneralAmt
Fundraising$693,345FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$62,095,429TotalAmt
Program Services$57,670,605ProgramServicesAmt
Management And General$1,932,529ManagementAndGeneralAmt
Fundraising$2,492,295FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Total Joint Costs TotalJointCostsGrp

FieldValueIRS element (for citing)
Total$12,562,076TotalAmt
Program Services$11,506,645ProgramServicesAmt
Management And General$2,976ManagementAndGeneralAmt
Fundraising$1,052,455FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,744,263BOYAmt
EOY$5,398,371EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$683,695BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$104,187BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$649,849BOYAmt
EOY$733,553EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$49,338,621LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,635,061LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$35,876,543BOYAmt
EOY$36,703,560EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$48,637,843BOYAmt
EOY$51,551,088EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,560,604BOYAmt
EOY$1,627,966EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$95,256,984BOYAmt
EOY$96,014,538EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,309,661BOYAmt
EOY$2,712,148EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,175,000BOYAmt
EOY$1,275,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$234,383BOYAmt
EOY$152,323EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,719,044BOYAmt
EOY$4,139,471EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$90,537,940BOYAmt
EOY$91,875,067EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,537,940BOYAmt
EOY$91,875,067EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$95,256,984BOYAmt
EOY$96,014,538EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$615,338ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$721,789NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$62,348,372CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,888,645CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$60,839,794CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$65,222,489CurrentTaxYearMinus1YearAmt
Current Tax Year$58,055,239CurrentTaxYearAmt
Total$317,354,539TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$62,348,372CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,888,645CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$60,839,794CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$65,222,489CurrentTaxYearMinus1YearAmt
Current Tax Year$58,055,239CurrentTaxYearAmt
Total$317,354,539TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$317,354,539PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$736,625CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,282,244CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,225,083CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,378,471CurrentTaxYearMinus1YearAmt
Current Tax Year$1,786,556CurrentTaxYearAmt
Total$6,408,979TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,310CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,211CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$177,790CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$155,355CurrentTaxYearMinus1YearAmt
Current Tax Year$326,778CurrentTaxYearAmt
Total$681,444TotalAmt
FieldValueIRS element (for citing)
Total Support$324,444,962TotalSupportAmt
Public Support CY1700.97810PublicSupportCY170Pct
Public Support PY1700.98160PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationASC 715 RENTAL INCOME AND REFERRAL INCOME - 2020 AMOUNT: $ 11,310. 2021 AMOUNT: $ 10,211. 2022 AMOUNT: $ 177,790. 2023 AMOUNT: $ 155,355. 2024 AMOUNT: $ 326,778.ExplanationTxt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings MembersYes (1)MailingsMembersInd
Mailings Members$75,245MailingsMembersAmt
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$75,245TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,444,504OtherCostOrOtherBasisAmt
Book Value$20,444,504BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,435,259OtherCostOrOtherBasisAmt
Depreciation$5,297,389DepreciationAmt
Book Value$10,137,870BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,869,545OtherCostOrOtherBasisAmt
Depreciation$3,252,896DepreciationAmt
Book Value$5,616,649BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,704,953OtherCostOrOtherBasisAmt
Depreciation$2,425,276DepreciationAmt
Book Value$279,677BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,884,360OtherCostOrOtherBasisAmt
Depreciation$1,659,500DepreciationAmt
Book Value$224,860BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$36,703,560TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$152,323Amt
FieldValueIRS element (for citing)
Total Liability$152,323TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$67,483,167TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$721,789NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$4,162,021DonatedServicesAndUseFcltsAmt
Other Revenue$204,274OtherRevenueAmt
Revenue Not Reported$5,088,084RevenueNotReportedAmt
Revenue Subtotal$62,395,083RevenueSubtotalAmt
Investment Expenses Not Incld$315,684InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$315,684RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$62,710,767TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$66,146,040TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$4,162,021DonatedServicesUseFcltsAmt
Other Expenses Included$204,274OtherExpensesIncludedAmt
Expenses Not Reported$4,366,295ExpensesNotReportedAmt
Expenses Subtotal$61,779,745ExpensesSubtotalAmt
Investment Expenses Not Incld2$315,684InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$315,684ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$62,095,429TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CENTER IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM ONLINE DIGITAL SALES AND ROYALTY INCOME. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024 AND 2023, THE CENTER HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ADVERTISING EXPENSES 204,274.
PART XII, LINE 2D - OTHER ADJUSTMENTS:ADVERTISING EXPENSES 204,274.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Agrmt Prof Fundraising ActyYes (1)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
BBS & ASSOCIATES
130 SPRINGSIDEAKRONOH44333DIRECT MAIL AND EMAIL0$25,770,450$54,700$25,715,750
INFOCISION
325 SPRINGSIDEAKRONOH44333INFO SERVICES0$299,868$6,755$293,113
FieldValueIRS element (for citing)
Total Gross Receipts$26,070,318TotalGrossReceiptsAmt
Total Retained By Contractors$61,455TotalRetainedByContractorsAmt
Total Net To Organization$26,008,863TotalNetToOrganizationAmt
Licensed StatesALLicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesARLicensedStatesCd
Licensed StatesCALicensedStatesCd
Licensed StatesCOLicensedStatesCd
Licensed StatesCTLicensedStatesCd
Licensed StatesDCLicensedStatesCd
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesINLicensedStatesCd
Licensed StatesKSLicensedStatesCd
Licensed StatesKYLicensedStatesCd
Licensed StatesLALicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesMSLicensedStatesCd
Licensed StatesMOLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNJLicensedStatesCd
Licensed StatesNMLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesNCLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesRILicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesTNLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2B, COLUMN (V)THE VENDOR, BERKEY, BRENDLE, SHELINE, PROVIDES THE ORGANIZATION DIRECT MAIL AND EMAIL SERVICES INCLUDING COMPUTER GRAPHIC SERVICES, CREATIVE PERSONNEL, PHOTOGRAPHIC SERVICES AND CREATIVE WRITING SERVICES AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR EMAIL AND DIRECT MAIL STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2024, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $687,496.63 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $54,699.88.
PART I, LINE 2B, COLUMN (V)THE VENDOR, INFOCISION MANAGEMENT CORPORATION, PROVIDES THE ORGANIZATION TELEMARKETING SERVICES INCLUDING CALL CENTER PERSONNEL, TELEPHONE LINES, COMPUTER SERVICES, DIRECT MAIL, PRINTING, EQUIPMENT RENTALS, MAILING LIST RENTALS AND POSTAGE AS WELL AS PROFESSIONAL FUNDRAISING FEES FOR TELEMARKETING STRATEGIES. THE AGREEMENT BETWEEN THE ORGANIZATION AND VENDOR AS WELL AS THE INVOICING COST SYSTEM PROVIDES A BREAKDOWN THAT DISTINGUISHES BETWEEN PROFESSIONAL FUNDRAISING SERVICES FEES AND EXPENSE PAYMENTS AND REIMBURSEMENTS ON BEHALF OF THE ORGANIZATION. FOR 2024, THE REIMBURSEMENTS AND EXPENSES INCURRED ON BEHALF OF THE ORGANIZATION WERE $122,647.83 AND THE PROFESSIONAL FUNDRAISING SERVICES WERE $6,754.82.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN CENTER FOR LAW AND JUSTICE
PO BOX 64429VIRGINIA BEACHVA23467541586817501(C)(3)$26,509,912$0LITIGATION/LEGAL RESEARCH
LAW & JUSTICE INSTITUTE
PO BOX 65037VIRGINIA BEACHVA23467202487980501(C)(3)$6,025$0EDUCATION
ACLJ ACTION INC
PO BOX 90728WASHINGTONDC20090881120466501(C)(4)$300,000$0EDUCATION
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationREVIEW OF ANNUAL FINANCIALS AND AUDITED FINANCIAL STATEMENTS WHERE AVAILABLE OR REQUIRED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Independent ConsultantYes (X)IndependentConsultantInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GARY SEKULOW CPACGMA
CFO/COO$502,921$0$19,343$0$81,814$0$69,000$0$0$0$673,078$0$0$0
ADAM SEKULOW MBA
VP OF FINANCE$364,467$0$126,436$0$28,595$0$69,000$0$36,026$0$624,524$0$0$0
LOGAN SEKULOW
DIRECTOR OF MEDIA SERVICES$112,876$0$144,521$0$52,556$0$0$0$36,026$0$345,979$0$0$0
AARON LYNCH
ADMINISTRATIVE EXECUTIVE$166,051$0$19,038$0$122$0$9,452$0$36,026$0$230,689$0$0$0
SHARON ALFORD
CONTROLLER$147,559$0$5,792$0$258$0$41,434$0$0$0$195,043$0$0$0
BEN ARCHULETA
DIRECTOR OF SECURITY$132,608$0$5,516$0$792$0$18,815$0$25,995$0$183,726$0$0$0
JASON LYNCH
FACILITIES MANAGER$129,393$0$17,588$0$195$0$19,107$0$0$0$166,283$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (10 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
JAY SEKULOW
OWNER - REGENCY PRODUCTIONS, INC.$2,384,217MOVIE/TV/RADIO PRODUCTION0
KIM SEKULOW
OWNER - PFMS OF GEORGIA, INC., SPOUSE OF COO/CFO$1,532,001RADIO & TV ADVERTISING AGENCY FEES0
ADAM SEKULOW
SON OF CFO/COO$519,498VP OF FINANCE -COMPENSATION0
AMANDA SEKULOW
WIFE OF DIRECTOR$36,088EVENT COORD. -COMPENSATION0
AARON LYNCH
IN-LAW OF DIRECTOR OF MEDIA SERVICES$185,211ADMINISTRATIVE EXECUTIVE - COMPENSATION0
JASON LYNCH
IN-LAW OF DIRECTOR OF MEDIA SERVICES$147,176FACILITIES MANAGER - COMPENSATION0
JORDAN SEKULOW
SON OF PRESIDENT$58,186DIRECTOR -COMPENSATION0
GARY SEKULOW
BROTHER OF PRESIDENT$604,078CFO/COO -COMPENSATION0
LOGAN SEKULOW
SON OF PRESIDENT$309,953DIRECTOR OF MEDIA SERVICES -COMPENSATION0
JAY SEKULOW
BROTHER OF CFO/COO$25,893PRESIDENT & DIRECTOR -COMPENSATION0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V - ADDITIONAL INFORMATIONFormAndLineReferenceDesc
ExplanationAS TO #1, 2, 3, 4, 5, 6, 7, 8, 9 & 10 ABOVE, THE GOODS PROVIDED AND THE SERVICES PERFORMED BY THESE ENTITIES AND PERSONS HAVE BEEN REVIEWED BY AN EXPERT INDEPENDENT THIRD PARTY AND WERE FOUND TO BE REASONABLE FOR THE TYPES OF GOODS AND SERVICES PROVIDED TO THE ORGANIZATION.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution55ContributionCnt
Noncash Contributions Rpt F990$156,993NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2JAY SEKULOW, PAM SEKULOW & JORDAN SEKULOW, LOGAN SEKULOW: FAMILY GARY SEKULOW & JAY SEKULOW: FAMILY GARY SEKULOW & ADAM SEKULOW: FAMILY JASON LYNCH & AARON LYNCH: FAMILY JERRY JOHNSTON & JEREMIAH JOHNSTON: FATHER & SON BEN ARCHULETA AND ROBYN ARCHULETA: HUSBAND & WIFE JOE DAVIS AND CAROLYN DAVIS: HUSBAND & WIFE
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT OF THE TAX RETURN IS SENT BY EMAIL TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE 990.
FORM 990, PART VI, SECTION B, LINE 12CPRIOR TO BOARD MEETING, GENERAL COUNSEL WILL SURVEY THE BOARD FOR ANY CONFLICTS OF INTEREST. THIS IS ALSO REVIEWED ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15WRITTEN CONTRACTS, INDEPENDENT COMPENSATION CONSULTANTS, AND COMPENSATION SURVEYS ARE USED TO DETERMINE COMPENSATION WHICH IS APPROVED BY THE BOARD ANNUALLY. COMPENSATION STUDIES ARE COMPLETED EVERY 3-5 YEARS.
FORM 990, PART VI, SECTION C, LINE 19SOME FINANCIAL INFORMATION, INCLUDING OUR ANNUAL REPORT, IS ON OUR WEBSITE. ALL OTHER INFO IS AVAILABLE UPON REQUEST OR IN CERTAIN STATES REGISTRATIONS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ACLJ ACTION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11595 MALLORY LANEAddressLine1Txt
CityBRENTWOODCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37027ZIPCd
FieldValueIRS element (for citing)
EIN881120466EIN
Primary ActivitiesEDUCATION & LOBBYING ELECTED OFFICIALS IN STATE AND FEDERAL GOVERNMENTSPrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(C)(4)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ACLJ ACTION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$300,000InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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