2016-10-31T12:44:40-05:00 2016-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2015-07-01 043467254 FOUNDATION FOR INDIVIDUAL RIGHTS IN EDUCATION INC FOUN 2157173473 510 WALNUT STREET NO 1250 PHILADELPHIA PA 19106 GREGORY LUKIANOFF PRESIDENT AND CEO 2157173473 2016-10-20 1 PAUL J KELLY III CPA P01780986 2156433900 2015 2017-02-10 21:41:12Z X GREGORY LUKIANOFF 510 WALNUT STREET NO 1250 PHILADELPHIA PA 19106 6646950 0 X HTTP://THEFIRE.ORG/ X 1999 PA THE MISSION OF FIRE IS TO DEFEND AND SUSTAIN INDIVIDUAL RIGHTS - INCLUDING FREEDOM OF SPEECH, LEGAL EQUALITY, DUE PROCESS, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE - AT AMERICA'S COLLEGES AND UNIVERSITIES. 10 10 40 11 0 0 7047908 6160810 0 0 15432 28227 338410 170660 7401750 6359697 9704 8591 0 0 2188291 3105377 0 0 656877 1990287 2544175 4188282 5658143 3213468 701554 6070557 7769381 155269 1148745 5915288 6620636 X THE MISSION OF FIRE IS TO DEFEND AND SUSTAIN INDIVIDUAL RIGHTS - INCLUDING FREEDOM OF SPEECH, LEGAL EQUALITY, DUE PROCESS, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE - AT AMERICA'S COLLEGES AND UNIVERSITIES. 0 0 444540 INDIVIDUAL RIGHTS DEFENSE PROGRAMTHE INDIVIDUAL RIGHTS DEFENSE PROGRAM (IRDP) PROVIDES ASSISTANCE TO INDIVIDUAL STUDENTS, PROFESSORS, AND CAMPUS GROUPS WHOSE FUNDAMENTAL CIVIL LIBERTIES HAVE BEEN VIOLATED. THIS PROGRAM DEFENDS INDIVIDUALS SUFFERING FROM VIOLATIONS OF THEIR FREEDOM OF SPEECH, FREEDOM OF CONSCIENCE, RELIGIOUS LIBERTY, FREEDOM OF ASSOCIATION, AND DUE PROCESS AND LEGAL EQUALITY. WORKING THROUGH OUTREACH TO ADMINISTRATORS, THE STRATEGIC USE OF PUBLICITY TO GENERATE PUBLIC ATTENTION AND PRESSURE, AND, WHEN NECESSARY, THE COORDINATION OF LEGAL COUNSEL AND ACTION IN THE COURTS, THE IRDP HAS SECURED ALMOST 250 VICTORIES ON BEHALF OF STUDENTS AND FACULTY MEMBERS SINCE FIRE'S FOUNDING. 1412775 FIRE'S PUBLIC AWARENESS PROJECTFIRE'S PUBLIC AWARENESS PROJECT WORKS TO EDUCATE THE PUBLIC ABOUT THE STATE OF LIBERTY ON OUR NATION'S CAMPUSES, RAISING AWARENESS AND GENERATING PUBLIC PRESSURE FOR REFORM THROUGH MEDIA OUTREACH, VIDEOS, AND PUBLICITY EFFORTS. THROUGH TRADITIONAL MEDIA ENGAGEMENT, MULTIMEDIA AND PODCASTS, SOCIAL MEDIA OUTREACH, AND PRINT PUBLICATIONS, FIRE REACHES MILLIONS OF AMERICANS AND SPARKS CRITICAL DISCUSSIONS OF KEY CAMPUS ISSUES AND FIRST AMENDMENT CONCERNS. THIS PROJECT REACHES AN AVERAGE OF 227 MILLION READERS THROUGH PRINT AND ONLINE PUBLICATIONS YEARLY AND HAS ALSO SECURED OVER 450 RADIO INTERVIEWS AND 75 TELEVISION APPEARANCES FROM 2005 THROUGH 2015. FIRE ALSO BOASTS NEARLY 40,000 FOLLOWERS THROUGH TWITTER AND FACEBOOK PROMOTION, 4.2 MILLION YOUTUBE CHANNEL VIEWS, AND HUNDREDS OF THOUSANDS OF ANNUAL WEBSITE VISITORS. 811178 POLICY REFORM PROJECT THE POLICY REFORM PROJECT ENCOMPASSES FIRE'S EFFORTS TO PROACTIVELY AND SYSTEMATICALLY CHALLENGE CAMPUS POLICIES THAT VIOLATE STUDENTS AND FACULTY MEMBERS' FUNDAMENTAL RIGHTS. USING RESEARCH FROM FIRE'S SPOTLIGHT DATABASE, THE POLICY REFORM PROJECT TARGETS SPEECH CODES THROUGH CORRESPONDENCE WITH CAMPUS ADMINISTRATORS, ON-CAMPUS COLLABORATION WITH STUDENT ALLIES, AND PUBLIC AWARENESS INITIATIVES INCLUDING OUR "SPEECH CODE OF THE MONTH AND ANNUAL SPEECH CODE REPORT. THE POLICY REFORM PROJECT ALSO WORKS TO ADVANCE FIRE'S MISSION IN THE LEGAL FIELD, CONNECTING WITH ATTORNEYS NATIONWIDE THROUGH OUR LEGAL NETWORK, PUBLISHING LEGAL SCHOLARSHIP, AND FILING AMICUS BRIEFS IN KEY CASES. FINALLY, FIRE'S LEGISLATIVE AND POLICY PROJECT WORKS TO SUPPORT THESE EFFORTS BY COMBATTING GOVERNMENT POLICIES THAT THREATEN TO ERODE FREE SPEECH PROTECTIONS AND BY ADVOCATING FOR GREATER LEGISLATIVE AND LEGAL PROTECTIONS FOR INDIVIDUAL RIGHTS IN HIGHER EDUCATION. SINCE 1999, THESE COMBINED EFFORTS HAVE HELPED FIRE SECURE OVER 235 POLICY REFORM VICTORIES AFFECTING 3.6 MILLION STUDENTS (AND MILLIONS MORE YET TO ARRIVE ON CAMPUS). 994016 FIRE'S LITIGATION PROJECTFIRE'S LITIGATION PROJECT IS AIMED AT CHALLENGING SOME OF THE BIGGEST THREATS TO CAMPUS RIGHTS IN COURT. OUR STAND UP FOR SPEECH LITIGATION PROJECT IS THE HEART OF THESE EFFORTS. THIS PROJECT WORKS ON A NATIONAL SCALE TO ELIMINATE UNCONSTITUTIONAL SPEECH CODES THROUGH TARGETED FIRST AMENDMENT LAWSUITS. BUILDING ON FIRE'S OVERWHELMINGLY SUCCESSFUL SPEECH CODE LITIGATION, THE STAND UP FOR SPEECH LITIGATION PROJECT COORDINATES LEGAL CHALLENGES AGAINST SOME OF THE NATION'S WORST POLICIES, IN CONJUNCTION WITH REFORM AND PUBLICITY EFFORTS. SINCE ITS LAUNCH IN JULY 2014, THE PROJECT HAS WON NINE CASES, SECURED OVER $400,000 IN DAMAGES AND FEES, AND MOTIVATED POLICY CHANGES AFFECTING OVER 600,000 STUDENTS. MORE BROADLY, FIRE ALSO ENGAGES IN BOTH INDIRECT AND DIRECT LITIGATION TO CHALLENGE GOVERNMENT POLICIES THAT THREATEN TO UNDERMINE OUR PROGRESS ON CAMPUS AND SERIOUSLY ENDANGER STUDENT AND FACULTY RIGHTS. ULTIMATELY, THROUGH LITIGATION, FIRE IS WORKING TO GENERATE THE PRESSURE NECESSARY TO REBALANCE THE CAMPUS INCENTIVES IN FAVOR OF INDIVIDUAL RIGHTS AND FREE EXPRESSION. 865942 8591 FIRE STUDENT NETWORK THE FIRE STUDENT NETWORK (FSN) IS A DYNAMIC COALITION OF ALMOST 15,500 STUDENTS AND FACULTY MEMBERS DEDICATED TO ADVANCING INDIVIDUAL LIBERTIES ON THEIR CAMPUSES IN PARTNERSHIP WITH FIRE. THIS NETWORK WORKS TO SAFEGUARD LIBERTIES ON CAMPUSES NATIONWIDE BY GENERATING ON-CAMPUS REFORM, SPREADING AWARENESS AMONG STUDENTS AND FACULTY MEMBERS ON CAMPUS, AND PETITIONING ADMINISTRATORS FOR CHANGE. THE FSN OFFERS NUMEROUS EDUCATIONAL AND ACTIVISM RESOURCES TO ITS MEMBERS, INCLUDING FIRE'S GUIDES TO STUDENT RIGHTS ON CAMPUS. IN ADDITION, THE FSN'S ANNUAL CONFERENCE, SUMMER INTERNSHIP, ON-CAMPUS SPEECHES, AND VARIOUS OUTREACH PROGRAMS PROVIDE STUDENTS WITH THE SKILLS AND STRATEGIES NECESSARY FOR ACTION. IN ADDITION TO ASSISTING INDIVIDUAL STUDENTS AND WORKING FOR REFORM, MEMBERS' VERY PRESENCE ON CAMPUS HELPS SAFEGUARD LIBERTY FOR WHOLE CAMPUSES BY MAINTAINING LONG-TERM PRESSURE ON ADMINISTRATORS TO CHANGE IMMORAL AND UNCONSTITUTIONAL POLICIES AND PRACTICES--AND MAINTAIN POLICIES THAT DO PROTECT FUNDAMENTAL RIGHTS. FSN MEMBERS HAVE ORGANIZED CRITICAL REFORM CAMPAIGNS; SERVED AS PLAINTIFFS FOR SPEECH CODE LITIGATION EFFORTS; WRITTEN ARTICLES FOR KEY CAMPUS PUBLICATIONS; AND MUCH MORE. 1859958 8591 4528451 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 40 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA NY X X X MANAGEMENT 2157173473 510 WALNUT STREET SUITE 1250 PHILADELPHIA PA 19106 HARVEY SILVERGLATE CO-FOUNDER & CHAIRMAN (UNTIL 10/15) 8.00 X X 0 0 0 DANIEL SHUCHMAN CHAIRMAN 1.00 X X 0 0 0 BARBARA BISHOP SECRETARY 1.00 X X 0 0 0 RICHARD LOSICK DIRECTOR 1.00 X 0 0 0 MARLENE MIESKE VICE CHAIRMAN 1.00 X X 0 0 0 JOSEPH MALINE DIRECTOR 1.00 X 0 0 0 VIRGINIA POSTREL DIRECTOR 1.00 X 0 0 0 DAPHNE PATAI DIRECTOR 1.00 X 0 0 0 ANTHONY DICK TREASURER 1.00 X X 0 0 0 NICK ROSENKRANZ DIRECTOR 1.00 X 0 0 0 GREGORY LUKIANOFF PRESIDENT AND CEO 60.00 X 331030 0 15539 ROBERT SHIBLEY EXECUTIVE DIRECTOR 50.00 X 162117 0 21609 WILLIAM CREELEY V.P. OF LEGAL & PUBLIC ADVOCACY 40.00 X 113411 0 15771 606558 0 52919 3 0 1 0 0 6160810 287253 6160810 27761 27761 1149 1149 287719 287253 466 466 466 ATTORNEY FEES AND DAMA 531390 110000 110000 OTHER INCOME 900099 59511 59511 169511 6359697 0 0 198887 8591 8591 533107 315544 55838 161725 2115747 1763205 162091 190451 35116 28427 2703 3986 229353 186006 17409 25938 192054 151173 15692 25189 913384 912010 633 741 85133 65970 7364 11799 108980 86186 8102 14692 25938 23036 923 1979 96385 64262 19494 12629 85890 59696 18244 7950 395963 307042 34160 54761 266961 217172 26242 23547 55929 51248 1799 2882 86430 86430 20034 15524 1733 2777 PRINTING AND REPRODUCTI 104596 60194 2479 41923 EVENT EXPENSE 90508 75309 85 15114 POSTAGE AND DELIVERY 57519 25023 2215 30281 COMMUNICATIONS 54920 42266 4592 8062 95605 70567 4587 20451 5658143 4528451 472815 656877 2060507 1512399 2573337 3678130 887500 705000 354 4501 375046 617440 1292940 132338 75627 1160602 98186 91309 6070557 7769381 105852 182912 49417 232305 0 733528 155269 1148745 X 3226665 4145562 2665322 2451742 23301 23332 5915288 6620636 6070557 7769381 701554 3794 0 X 0 1 X 1 0 X 2151413 1796767 3092602 7235443 6160810 20437035 2151413 1796767 3092602 7235443 6160810 20437035 6766299 13670736 9608 4499 16398 18845 28910 78260 15847 6775 20844 255245 169511 468222 20983517 0.65150 0.68780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3051 165243 168294 5489849 5658143 432907 108227 0 0 192935 315930 364971 432907 1306743 1960115 48759 74048 119592 168294 410693 48234 78983 91243 108227 326687 490031 486 3051 3537 23301 31 23332 23299 2 23301 23296 3 23299 23295 1 23296 23291 4 23295 1.00000 0 0 929996 38406 891590 239007 21902 217105 123937 72030 51907 1160602 DEFERRED LEASE OBLIGATION 733528 733528 X 6363491 3794 3794 6359697 0 6359697 5658143 0 5658143 0 5658143 PART V, LINE 4: ENDOWMENT IS PERMANENTLY RESTRICTED. INTEREST IS REINVESTED INTO THE ENDOWMENT. PART X, LINE 2: THE FOUNDATION IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS, NOR IS IT AWARE OF ANY OF ITS ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. THE FOUNDATION FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 ESSAY WRITING SCHOLARSHIP 6 8591 PART I, LINE 2: SCHOLARSHIPS ARE AWARDED BASED UPON THE SELECTIONS OF AN ASSESSMENT COMMITTEE THAT READ AND EVALUATE ESSAY CONTEST SUBMISSIONS. WINNERS' ELIGIBILITY IS VERIFIED BY CONTACTING THEIR UNIVERSITY AND VERIFYING ENROLLMENT. SCHOLARSHIPS ARE PAID DIRECTLY TO THE UNIVERSITY AND CREDITED TO THE STUDENT'S TUITION ACCOUNT. RECEIPT OF SCHOLARSHIP FUNDS IS VERIFIED BY RETURN OF A CANCELLED CHECK THAT WAS CASHED BY THAT UNIVERSITY. X X X X 0 0 0 0 0 0 0 0 0 GREGORY LUKIANOFF PRESIDENT AND CEO 246030 0 85000 0 0 0 2500 0 13039 0 346569 0 0 0 ROBERT SHIBLEY EXECUTIVE DIRECTOR 161117 0 1000 0 0 0 2500 0 19109 0 183726 0 0 0 X 11 287253 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT INCLUDING THE EXECUTIVE DIRECTOR, VP OF FINANCE AND DEVELOPMENT, AND PRESIDENT AND CEO WILL ALL REVIEW THE 990 PRIOR TO ITS FILING IN DETAIL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS WILL UNDERTAKE A REVIEW OF THE MATTER BY MAKING ALL NECESSARY INQUIRIES DEEMED WARRANTED BY THE CIRCUMSTANCES. AN APPROPRIATE ORGANIZATIONAL RESPONSE SHALL BE DETERMINED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION REVIEWS BUSINESS RELATIONSHIPS WITH ALL VENDORS ANNUALLY. CONFLICTS INVOLVING EMPLOYEES ARE RESOLVED BY THE PRESIDENT. CONFLICTS INVOLVING THE PRESIDENT OR BOARD OF DIRECTORS ARE RESOLVED BY THE BOARD OF DIRECTORS. PROCEEDINGS ARE DOCUMENTED IN A MEMO OR MINUTES AS DEEMED APPROPRIATE BY THE CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 OF SIMILAR ORGANIZATIONS,CONDUCTS A COMPENSATION STUDY, AND USES OTHER COMPARATIVE DATA TO DETERMINE APPROPRIATE COMPENSATION. THE COMPENSATION COMMITTEE REPORTS FINDINGS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ITS FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE. FORM 990, SCHEDULE C, PART II-A LINE 2 THE ORGANIZATION HAS EDITED PREVIOUS YEARS' LOBBYING EXPENDITURES TO MORE ACCURATELY REFLECT TOTAL EXPENSES RELATED TO DIRECT AND GRASSROOTS LOBBYING AS DESCRIBED BY THE IRS.