2019-05-14T17:11:01-05:00 2018-12-31 840930288 BROCK AND COMPANY CPAS PC 11990 GRANT STREET SUITE 480 NORTHGLENN CO 80233 990 2018-01-01 840736725 MOUNTAIN STATES LEGAL FOUNDATION MOUN 3032922021 2596 SOUTH LEWIS WAY LAKEWOOD CO 80227 CRISTEN WOHLGEMUTH EXECUTIVE VICE PRESIDENT 3032922021 2019-05-13 1 SID FAHSHOLTZ CPA P00779361 3034500400 104.153.159.90 2019-05-13 17:54:54 MD P 1B51F56F33F549267E398DF39BBF840C14E5BBB0 1B51F56F33F549267E398DF39BBF840C14E5BBB0 2018 2020-01-14 16:20:31Z CRISTEN WOHLGEMUTH 2596 SOUTH LEWIS WAY LAKEWOOD CO 80227 2823293 0 X WWW.MSLEGAL.ORG X 1977 CO PUBLIC INTEREST LAW FIRM 33 33 19 0 0 0 2502422 2712673 0 4130 8160 106490 66188 0 2576770 2823293 0 0 0 0 1536059 1523990 23264 308154 824053 937958 849756 2497281 2681900 79489 141393 11280827 10905019 621148 398597 10659679 10506422 NONPROFIT PUBLIC INTEREST LAW FIRM, REPRESENTING THE GENERAL PUBLIC ON ISSUES OF BROAD PUBLIC INTEREST. 0 0 1331155 4130 LEGAL ACTIVITIES-PUBLIC INTEREST LAW FIRM. SEE ATTACHED CASE UPDATE. 1331155 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 19 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 33 33 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AR ME MI MN MS NM NY NC OK OR PA SC TN VA WA CO KY UT FL KS IL AK AL AZ CA CT MA MD MO NJ NH OH LA WV HI X X CARL OBERG CONTROLLER 3032922021 2596 SOUTH LEWIS WAY LAKEWOOD CO 80227 WILLIAM PERRY PENDLEY FORMER PRESIDENT 40.00 X 259059 0 25800 CRISTEN WOHLGEMUTH EXECUTIVE VICE PRESIDENT 40.00 X 197220 0 21171 STEVEN LECHNER FORMER VP AND CHIEF LEGAL OFFICER 40.00 X 254066 0 4863 ZHONETTE BROWN GENERAL COUNSEL 40.00 X 29167 0 0 ROY G COHEE CHAIRMAN 1.00 X 0 0 0 ROGER M CYMBALUK VICE CHAIRMAN 1.00 X 0 0 0 EDWARD R SCOTT JR TREASURER 1.00 X 0 0 0 ERNEST ANGELO JR DIRECTOR 1.00 X 0 0 0 JOHN J BLOMSTROM ESQ DIRECTOR 1.00 X 0 0 0 STEPHEN M BROPHY DIRECTOR 1.00 X 0 0 0 DAVID F CRABTREE ESQ DIRECTOR 1.00 X 0 0 0 WILLIAM C EILAND DIRECTOR 1.00 X 0 0 0 RICHARD ROYCE FLETCHER ESQ DIRECTOR 1.00 X 0 0 0 JOHN R GIBSON DIRECTOR 1.00 X 0 0 0 SAMUEL D HAAS ESQ DIRECTOR 1.00 X 0 0 0 DEE HEUGLY ESQ DIRECTOR 1.00 X 0 0 0 DALLAS P HORTON DVM DIRECTOR 1.00 X 0 0 0 BRENT HUSSON DIRECTOR 1.00 X 0 0 0 RONALD M KRUMP DIRECTOR 1.00 X 0 0 0 KNUTE H LEE JR DIRECTOR 1.00 X 0 0 0 DAVID L MCCLURE DIRECTOR 1.00 X 0 0 0 DAVID ALLEN NEW DIRECTOR 1.00 X 0 0 0 NICK NOBLE DIRECTOR 1.00 X 0 0 0 SEN STEVE PIERCE DIRECTOR 1.00 X 0 0 0 JANICE L REHBERG DIRECTOR 1.00 X 0 0 0 JOHN E ROCKWELL PE DIRECTOR 1.00 X 0 0 0 LUKE RUSSELL DIRECTOR 1.00 X 0 0 0 STEVE SCHALK DIRECTOR 1.00 X 0 0 0 JOHN B SHADEGG ESQ DIRECTOR 1.00 X 0 0 0 DON SHAWCROFT DIRECTOR 1.00 X 0 0 0 L JERALD SHEFFELS DIRECTOR 1.00 X 0 0 0 DON L SPARKS DIRECTOR 1.00 X 0 0 0 JEFFREY F STARLING DIRECTOR 1.00 X 0 0 0 SCOTT STATHAM DIRECTOR 1.00 X 0 0 0 MARK TRUPP DIRECTOR 1.00 X 0 0 0 PETER I WOLD DIRECTOR 1.00 X 0 0 0 739512 0 51834 3 1 1 0 0 2712673 2712673 LEGAL FEE AWARDS 541110 4130 4130 4130 106490 106490 2823293 4130 0 106490 821619 519183 164199 138237 431230 272495 86181 72554 46620 28642 10479 7499 127765 78496 28717 20552 96756 59445 21747 15564 110116 32191 17992 59933 55462 16214 9062 30186 308154 308154 47862 13992 7820 26050 293754 93303 100592 99859 52961 33467 10583 8911 97847 62789 30898 4160 749 238 256 255 39701 25088 7933 6680 54901 34693 10970 9238 PRINTING 96403 60919 19263 16221 2681900 1331155 526692 824053 317783 996305 826772 799440 596999 103769 45745 1866514 823108 1083107 1043406 8352397 8020123 11280827 10905019 397595 95212 223553 303385 621148 398597 X 9534605 9477888 167943 0 957131 1028534 10659679 10506422 11280827 10905019 141393 -294650 0 X X 0 1 X 1 0 X 3309761 2214523 3117080 2502422 2712673 13856459 3309761 2214523 3117080 2502422 2712673 13856459 855790 13000669 7270 5619 7083 8064 106490 134526 292346 66188 4130 362664 14353649 0.90570 0.88230 X 0 1125074 4830 -25621 75749 1028534 1017717 15157 102731 10531 1125074 1003634 20221 3796 9934 1017717 1059790 23680 -69451 10385 1003634 1048691 14117 7505 10523 1059790 0.94000 0.06000 1 0 154705 154705 1431591 569685 861906 135004 120392 14612 145214 133031 12183 1043406 ASSETS HELD BY DENVER FOUNDATION 8020123 8020123 PENSION FUND PAYABLE 45247 CHARITABLE GIFT 158138 PAYABLE TO DONOR 100000 303385 X 2528645 -294648 -294648 2823293 0 2823293 2681900 0 2681900 0 2681900 PART V, LINE 4: MOUNTAIN STATES LEGAL FOUNDATION (MSLF) ENDOWMENT SEEKS TO ENSURE THAT MSLF WILL CONTINUE TO HAVE THE RESOURCES TO LITIGATE ON BEHALF OF ITS CURRENT CONSTITUENCY AS WELL AS FUTURE GENERATIONS. PART X, LINE 2: THE FOUNDATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE FOUNDATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE ADOPTED POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE FOUNDATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL INCOME TAX YEARS OPEN FOR EXAMINATION ARE SUBJECT TO TAXATION AT CORPORATE TAX RATES. AT DECEMBER, 31, 2018, THE YEARS ENDED DECEMBER 31, 2017, 2016, AND 2015 ARE AVAILABLE FOR EXAMINATION. ADDITIONALLY, PENALTIES AND INTEREST MAY BE ASSESSED ON INCOME TAXES THAT ARE DELINQUENT. THE ASSESSMENT OF UNCERTAIN INCOME TAXES IS SUBJECT TO ESTIMATE, AND IT IS REASONABLY POSSIBLE THAT THE ESTIMATE MAY CHANGE IN THE NEAR TERM AND THE CHANGE MAY BE MATERIAL. X X X X X 1 EBERLE AND ASSOCIATES 1420 SPRING HILL ROAD STE 490 MCLEAN VA 22102 FUNDRAISING CONSULTANTS 1 361598 272466 89132 361598 272466 89132 AR CO FL IL KS KY ME MI MN MS MO NM NJ NY NC OK OR PA SC TN UT VA WA AK AL AZ CA CT MA MD NH OH LA WV HI X X X 1 0 0 0 0 0 0 0 0 WILLIAM PERRY PENDLEY FORMER PRESIDENT 259059 0 0 0 0 0 0 0 25800 0 284859 0 0 0 CRISTEN WOHLGEMUTH EXECUTIVE VICE PRESIDENT 197220 0 0 0 0 0 13826 0 7345 0 218391 0 0 0 STEVEN LECHNER FORMER VP AND CHIEF LEGAL OFFICER 254066 0 0 0 0 0 0 0 4863 0 258929 0 0 0 PART I, LINE 4A STEVE LECHNER, CONFIDENTIAL AMOUNT, INCLUDED IN TOTAL SALARY REPORTED ON SCHEDULE J FORM 990, PART VI, SECTION A, LINE 6 MOUNTAIN STATES LEGAL FOUNDATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SELECTS ITS OWN MEMBERS, EXECUTIVE MEMBERS, AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS APPROVES ALL CASE SELECTION, BUDGETS, AND OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FOUNDATION'S CONTROLLER. THE FORM IS PREPARED BY THE PUBLIC ACCOUNTING FIRM THAT PERFORMS THE AUDIT OF MOUNTAIN STATES LEGAL FOUNDATION. THE INFORMATION PRESENTED ON FORM 990 IS BASED ON THE AUDITED BOOKS AND RECORDS OF THE FOUNDATION. THE FOUNDATION'S CONTROLLER COMPARED THE AUDITED FINANCIAL STATEMENTS AND THE FINAL YEAR-END RECORDS OF THE FOUNDATION WITH THE INFORMATION PRESENTED ON FORM 990. THE STAFF EMAILS THE GOVERNING BODY A PDF COPY OF THE 990. THE FORM 990 IS FINALIZED AND FILED AS PREPARED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE MSLF CONFLICT OF INTEREST POLICY STATEMENT. THERE IS REGULAR MONITORING OF THIS POLICY TO ASSURE THE FOUNDATION THAT THE POLICY IS ENFORCED AND ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE IN COMPLIANCE. APPROVAL OF NEW CONTRACTS AND CASES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. IF ANY OF THE OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES ARE, IN ANY MANNER, INVOLVED AS AN INTERESTED PARTY IN THE PROPOSED CONTRACTS OR CASES, THEY ARE EXCUSED FROM ANY DISCUSSIONS AND ARE NOT ALLOWED TO EXPRESS AN OPINION OR VOTE ON THE ACCEPTANCE OR REJECTION OF THE CONTRACT OR CASE UNDER CONSIDERATION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES COMPENSATION PACKAGES FOR ITS KEY EMPLOYEE OFFICERS. IN CONDUCTING ITS REVIEW AND APPROVAL PROCESS, THE EXECUTIVE COMMITTEE USES SALARY AND BENEFIT COMPENSATION STUDIES CONDUCTED BY INDEPENDENT SOURCES, POSTED JOB OFFERS FOR SIMILAR POSITIONS AT FOR PROFIT AND NON-PROFIT ORGANIZATIONS AND GOVERNMENTAL AGENCIES, INFORMAL, BUT DOCUMENTED, SURVEYS ABOUT SIMILAR POSITIONS AT FOR PROFIT AND NON-PROFIT ORGANIZATIONS AND GOVERNMENTAL AGENCIES, COMPENSATION INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS FOR NON-PROFIT ORGANIZATIONS, AND/OR COST-OF-LIVING ADJUSTMENTS SO THAT THE INFORMATION IS COMPARABLE TO THE GEOGRAPHICAL AREA OF THE FOUNDATION'S OFFICES, I.E., THE DENVER METROPOLITAN AREA, IN ORDER TO COMPLY WITH ITS INTERNAL COMPENSATION POLICY. FORM 990, PART VI, SECTION C, LINE 19 MOUNTAIN STATES LEGAL FOUNDATION PROVIDES AUDITED FINANCIAL STATEMENTS TO REQUESTING PARTIES AS WELL AS STATES IN WHICH THE ORGANIZATION IS REGISTERED FOR FUNDRAISING PURPOSES. 990 PART XI LINE 2C THIS PROCESS IS THE SAME AS THE PRIOR YEAR.