LIBERTY COUNSEL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY COUNSEL INC (EIN 59-2986294)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-11
- IRS object ID
- 201303169349301895
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-11T13:17:22-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204193611 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 32801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592986294 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Liberty Counsel Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIBE | NameControl |
| Phone | 8006711776 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 540774 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 328540774 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Anita L Staver | Name |
| Title | President | Title |
| Phone | 8006711776 | Phone |
| Date Signed | 2013-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Michele M Wales | Name |
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | Phone |
| Date Prepared | 2013-11-05 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Anita L Staver | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 540774 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 328540774 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3931621 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.lc.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | (See Schedule O for description.) The Organization advances religious freedom, the sanctity of human life, and the family by providing pro bono litigation and education on these and related topics. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 46 | TotalNbrEmployees |
| Total Nbr Volunteers | 7 | TotalNbrVolunteers |
| Total Gross UBI | -7564 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -7564 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4227273 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3510221 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 483702 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 216347 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8049 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 39515 | OtherRevenuePriorYear |
| Other Revenue Current Year | 134986 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4750490 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3869603 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5507 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1489 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1298945 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1283597 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 219203 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2847450 | OtherExpensePriorYear |
| Other Expenses Current Year | 2786923 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4151902 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4072009 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 598588 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -202406 | RevenuesLessExpensesCY |
| Total Assets BOY | 1447918 | TotalAssetsBOY |
| Total Assets EOY | 1825625 | TotalAssetsEOY |
| Total Liabilities BOY | 452381 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1032494 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 995537 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 793131 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | (See Schedule O for description.)Liberty Counsel (LC) is an international nonprofit litigation, education, and policy organization founded in 1989. With offices in Florida, Virginia, Washington, D.C., and an outreach in Israel, this ministry has hundreds of advocates around the world. LC's mission of advancing religious freedom, the sanctity of human life, and the family is accomplished by providing pro bono litigation, education and policy on these and related topics. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2072718 | Expense |
| Grants | 1489 | Grants |
| Revenue | 18248 | Revenue |
| Description | EDUCATION: (See Schedule O for description.)LC advances its educational mission through publications, radio, television, the internet and other media, public speaking, conferences, internships, and other programs. Events: Organized The Awakening 2013 in Florida, with over 60 prominent speakers. Participated in the 6th Annual TeenPact Judicial Program, a one-week instruction on the rule of law and Christian worldview. Cosponsored the Values Voter Summit in D.C., with a crowd of over 3,000. Cosponsored the American Association of Christian Counselors World Conference with 6,500 attendees. Participated in and provide speakers for dozens of other events and conferences. Conducted many events to help teachers and public school administrators integrate Christian values and history into curricula.The 10th annual Day of Purity project is an event that has involved 37 nations and nearly 1,000 schools supporting sexual purity. The 11th annual Friend or Foe Graduation Prayer Campaign ensures that prayer and religious viewpoints are not censored from graduation. The 10th annual Friend or Foe Christmas Campaign to keep Christmas from being censored and expanded the "Naughty & Nice" list of retailers recognizing or censoring Christmas. Hosted a training/touring event in Israel as part of our Liberty Ambassador Counsel program with the goal of strengthening participants' Christian faith and equipping them to be goodwill ambassadors for Israel through education and advocacy about Israel, tours of biblical sites and briefings by leading Israeli political, military, and academic leaders. Cosponsored Israel Solidarity event at the Israeli Embassy in D.C. where Founder gave keynote address to attendees, including Israeli Ambassador to the United States.Founder served on national panel of legal experts on The Commission on Accountability and Policy for Religious Organizations relating to issues affecting churches and nonprofit organizations, including the current law regarding political campaign intervention by churches and other nonprofits. Founder received the "Defender of Liberty" award from Bott Radio Network at the National Religious Broadcasters Convention to recognize LC's tireless defense of religious liberty; and was awarded the "Faith Community Leader of the Year Award" from the 15-member Paul Weyrich Group awards committee given to recognize LC's contribution to the cause of liberty and truth.Women Impacting the Nation is a project to educate and equip women with the knowledge of God's truth about issues that impact faith, families, and freedom (WomenImpactingTheNation.org.) Hosted many WIN Talk groups, WIN Chapter meetings and an annual conference in Orlando. Speakers and attendees said this was the best women's conference.Pastors and Patriots, a network of 600 Florida pastors, has become a project to mobilize pastors and concerned citizens. Hosted thousands of attendees in several states at Awake events to integrate faith and social change.Entered into a strategic partnership with the National Hispanic Christian Leadership Conference, the largest Hispanic organization in America, with 40,118 evangelical churches. Sponsored one of NHCLC's seven major directives, the Life Directive. Continued partnership with Christian Educators Association International, an association for educational professionals, to provide legal information for its members.Publications: Distributed 736,000+ pieces of printed materials. Provided free copies of many materials on LC.org, where countless downloads are completed for free. Published and mailed a monthly update to more than 28,000 subscribers. Sent materials to more than 640,000 individuals through periodic email delivery. In all, LC sent more than 132 million educational email messaging units.Distributed thousands of Voter Guides, Congressional Scorecards, and Party Platform Analyses to educate the public. Placed tens of thousands of Take Back America: Silence Is Not an Option Action Packs in churches and nonprofit organizations nationwide. Distributed tens of thousands of a "Silence is Not an Option" DVD and materials to educate pastors and church leaders about biblical values and voter registration. Distributed over 240,000 of the Patriot's Handbook series reaching every public school in America, tens of thousands of churches and pastors, and well over 100,000 households in virtually every community in the nation. The Organization supports the American Prayer Initiative website that contains daily prayer topics and corresponding scriptures.LC's Founder has authored eleven books. LC offers educational material upon request, for a suggested donation, and retains all of the money received. LC memoranda and research papers have been relied upon by legislators, and prepared testimony has been entered into the Congressional Record. The Organization continued promoting its Day of Purity Project, designed to empower youth to choose sexual purity. DayOfPurity.org and Facebook/DayOfPurity provide free information, including flyers for students to distribute to their friends on variety of topics, including statistics on sexually-transmitted diseases and teen pregnancy, how to combat anti-purity messages, information on pornography addiction, and keys to developing proper relationships.Radio, Television and Other Media: LC attorneys responded to more than 575 media inquiries and gave interviews. LC has appeared in thousands of news stories in America, as well as Europe, Asia, the Middle East, Canada, and elsewhere. More than 400 radio stations broadcast a 60-second weekday program, Freedom's Call, and 15-minute weekday program, Faith & Freedom, also videotaped and posted online. Launched Llamada de Libertad, a Spanish version of Freedom's Call, which airs on 10 radio stations. The programs are placed online and via satellite for rebroadcast by interested stations at no cost to the media. LC attorneys wrote commentaries that were published in various online periodicals.LC is active in traditional and new media including Facebook, Twitter, and YouTube, and sends Liberty Alert email updates and News Releases to more than 27,000 subscribers several times per week. The Freedom Federation Social 2.0 Internet platform support events, blogging, and social networking. The FF Mobile smart phone application with GPS capability helps the user locate and create events. Sent over 75 million educational emails to urging civic involvement, with one million voter contacts in a nonpartisan Get-Out-The-Vote campaign.LifeUnited.org is a project of LC bringing together other pro-life organizations to create a comprehensive pro-life website with educational resources. Jim Bob and Michelle Duggar of the TV reality show 19 Kids and Counting are part of this initiative.LC's annual Friend or Foe Christmas Campaign has grown in success each year. In addition to education and litigation activities, it involves partnering with churches to educate the public regarding legally celebrating the religious aspects of Christmas. Designed a newspaper advertisement for use by churches and fielded the resulting telephone inquiries.Embarked on the film, Uncommon - to be released in 2014 starring Erik Estrada - to educate on religious liberty in the public schools.Internship and Training Programs: In 2011, LC's Founder and President met with Israeli Prime Minister Benjamin Netanyahu and launched the Liberty Ambassador Counsel, taking people to Israel with the goal of strengthening their Christian faith and equipping them to be goodwill ambassadors for Israel. LAC educates and connects thousands of Americans with Israel. LAC completed two dynamic trips with visits to Biblical sites and special briefings by leading Israeli political, military, and academic leaders.LC continued its successful legal training program at its 6,000+ square-foot litigation and training office adjacent to Liberty University School of Law in Lynchburg, Virginia. The Organization continued its year-round Legal Internship/Clerkship Program to train law students. During the past fiscal year LC trained 27 law clerks and law student interns, which are either paid or participate for course credit. Legal interns and law clerks have the opportunity to assist with litigated cases. LC hosted law student interns at the U.S. Supreme Court, as part of a ten-week summer internship and constitutional litigation program which includes components for law students and undergraduate students. Some students intern in the Organization's Washington, D.C., office where they learn about national and state legislative and policy matters. LC also provided internships for 17 college students interested in the intersection of law and media. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1449520 | Expense |
| Revenue | 216347 | Revenue |
| Description | LITIGATION: (See Schedule O for description.)LC staff includes attorneys who assist individuals, organizations, and churches on a pro bono basis with legal issues regarding religious liberty, the sanctity of human life, and the family. LC is committed to representing clients without regard to their ability to pay. Without assistance, most clients could not afford to assert their constitutional rights in court. LC handled more than 800 telephone calls for legal assistance during the past fiscal year. A total of 138 cases are currently in active litigation or pre-suit status under LC management. Although the vast majority of legal situations brought to LC are resolved without litigation, others are filed in federal and state courts across the United States. Litigation that is publicized through our media outreach also serves an educational purpose by informing the public regarding constitutional law.Quality in litigation is of paramount importance to LC, especially since most of the cases falling within its mission are likely to create important legal precedent for future cases. In a well-documented doctoral dissertation, Professor Hans Hacker concluded that LC accomplishes more with its resources than any other similar legal organization.The following brief synopsis of the hundreds of cases and other legal actions LC undertook for the fiscal year ending 2013 is just a sampling of the actual activities. The highlights of LC's activities listed below illustrate its motto: Restoring the Culture by Advancing Religious Freedom, the Sanctity of Human Life, and the Family.Advancing Religious Freedom:Obtained a favorable ruling from the U.S. Supreme Court on our "ObamaCare" (Affordable Care Act) lawsuit (Liberty University v. Lew), in which the Court ordered the court of appeals to rehear outstanding issues that have not yet been ruled upon. Our case is the only one that challenges the employer insurance mandate, the abortion mandate for employers and individuals, as well as the entire bill as a violation of the Constitution, which requires that tax bills originate in the House. The case was argued at the court of appeals in May 2013. Won a 3-0 precedent-setting victory at the federal court of appeals for Child Evangelism Fellowship Good News Clubs after a Minnesota school district restricted the Christian club from meeting because it did not want its Christian message. Resolved many cases involving Child Evangelism Fellowship in multiple states where school districts formerly discriminated against the Good News Clubs in terms of use of the facilities, time of use, fees, and announcements or advertisements. Obtained court-awarded sanctions amounting to more than $100,000 at both the trial and appellate court levels against a Florida attorney who repeatedly filed frivolous and hostile pleadings against Jews for Jesus. Won a major victory defending the Giles County School Board in Virginia after the ACLU sued a high school regarding the posting of the Ten Commandments. The school district now has displays depicting the Foundations of American Law and Government showing the Ten Commandments as the root of American law and Western Civilization. One document entitled "Roots of Democracy" contains a graphic of the Ten Commandments with Mount Sinai in the background, followed by the language, "The values found in the Bible, including the Ten Commandments and the teachings of Jesus, inspired American ideas about government and morality." Successfully defended Dixie County, Florida, at the court of appeals in a Ten Commandments case brought by the ACLU against a privately placed Ten Commandments monument on public property in an open forum. The ACLU was forced to dismiss its lawsuit. Won a federal lawsuit against the Public Library of Seaside, Oregon, after the library denied LC the right to meet in a community room because the meeting included religious content. Successfully defended a Florida pastor against the Miami-Dade School District Superintendent, who threatened to rescind a facility usage lease for his church that meets on campus for Sunday service. The Superintendent tried to silence the pastor from preaching the biblical doctrine on homosexuality. Filed a federal lawsuit against the Illinois Village of Plainfield for denying access to LC to conduct a meeting that included religious speech and prayer, thus forcing the local government to repeal the discriminatory policies. Successfully defended a Romanian evangelist in Arizona who was arrested for sharing Jesus with people in a public forum. After reviewing LC's constitutional defenses and learning ten witnesses were prepared to offer testimony on the pastor's behalf, the prosecutor dismissed the charges.Advancing the Sanctity of Human Life: Filed the Nation's first private lawsuit against ObamaCare in 2010, became the first to argue the case at a federal court of appeals, and filed two briefs before the United States Supreme Court. Reargued the case at the federal court of appeals in May 2013 challenging the ObamaCare law. Defended the Oklahoma Personhood Amendment against Planned Parenthood. Filed a major amicus brief at the federal court of appeals in San Francisco in support of Arizona's law that bans abortion after 20 weeks. Announced a national partnership agreement with KnockTV, LLC to jointly support the one-of-a-kind, groundbreaking reality TV series "Surrender the Secret." Entered into a strategic partnership with other pro-life organizations, including Jim Bob and Michelle Duggar of the TV reality show 19 Kids and Counting, to launch LifeUnited.org, a website that provides a wide range of resources in order to end abortion and help women and families. Joined Personhood Mississippi in filing a Life at Conception Citizens' Initiative, a proposed amendment to the Mississippi Constitution, which states, "The right to life begins at conception. All human beings, at every stage of development, are unique, created in God's image, and shall enjoy the inalienable right to life as persons under the law." Provided counsel on the Human Heartbeat Protection Act, which prohibits abortion performed at or after the 12th week. Filed suit on behalf of a crisis pregnancy center in Arkansas to intervene and defend the Human Heartbeat Protection Act. Partnered with Personhood North Dakota to successfully advance pro-life bills, which were signed into law, including a personhood initiative that will be on the ballot in 2014. Testified at the House Judiciary Committee hearing on "Mismanagement at the Civil Rights Division of the Department of Justice" ("DOJ") regarding the DOJ's politically motivated lawsuit against an innocent pro-life woman. The court chastised the DOJ for conspiring with the abortion clinic and filing the case without any evidence. The DOJ was ordered to pay $120,000.Advancing Family Values: Here are a few cases and situations involving family issues that required LC involvement during the past fiscal year. Continued to defend a Massachusetts pastor against the first-ever lawsuit by the foreign group Sexual Minorities of Uganda (SMUG), represented by a law firm partially financed by liberal billionaire George Soros. SMUG is attempting to use international law in the United States to silence pastors and people of faith and moral conviction who speak out against promiscuity and pornography. Filed suit and argued at the federal court of appeals on behalf of minors and their parents, counselors, and counseling organizations challenging a new California law (SB 1172) that bans any counsel to change same-sex sexual attractions, behavior, or identity in minors. Obtained an injunction blocking the law. Then argued the case at the federal court of appeals. Filed two amicus briefs with the U.S. Supreme Court on two cases dealing with the definition of marriage, one involving the federal Defense of Marriage Act (DOMA) and the other California's Proposition 8 marriage amendment. Won a major victory when the Alabama Supreme Court held that the word "child" in the state's chemical endangerment statute applies to the preborn. LC's brief contained a thorough historical review of legal protection for preborn children, dating from ancient Greece to the present day. Delivered tens of thousands of petitions to the Boy Scouts of America urging the Scouts to not change its policy regarding homosexual Scouts and Scout leaders. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3522238 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 24 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 46 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Anita Staver | NamePerson |
| Telephone Number | 8006711776 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1053 Maitland Center Commons Suite | AddressLine1 |
| City | Maitland | City |
| State | FL | State |
| ZIP Code | 32751 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Anita Staver | ||||||||
| President/Attorney (See Sch. O) | 65.00 | 0.10 | X | X | 125138 | 0 | 10648 | |
| Mathew Staver | ||||||||
| Founder/Chairman (See Sch. O) | 60.00 | 0.10 | X | X | 130258 | 0 | 10648 | |
| Candice McGuire | ||||||||
| Secretary/Director | 45.00 | 0.10 | X | X | 56000 | 0 | 1370 | |
| Robert Miller | ||||||||
| Treasurer/Director | 2.00 | 0.10 | X | X | 0 | 0 | 0 | |
| Art Ally | ||||||||
| Director | 1.00 | 0.10 | X | 0 | 0 | 0 | ||
| Scott Dixon | ||||||||
| Director | 0.50 | 0.10 | X | 0 | 0 | 0 | ||
| Dan Pennell | ||||||||
| Director | 0.50 | 0.10 | X | 0 | 0 | 0 | ||
| Harry Mihet | ||||||||
| Sr Litigation Counsel | 50.00 | 0.00 | 119500 | 0 | 7001 | X | ||
| Steve Crampton | ||||||||
| VP of Legal Affairs | 50.00 | 0.00 | 105000 | 0 | 14546 | X | ||
| Matt Brock | ||||||||
| VP for Advancement | 40.00 | 0.00 | 105746 | 0 | 12618 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 641642 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 56831 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Grassroots Action | |||||
| PO Box 277 | Maxwell | IA | 50161 | Email alert services | 562644 |
| Envision Marketing LLC | |||||
| PO Box 4275 | Lynchburg | VA | 24502 | Printing & mail services | 373226 |
| Donor Care Center Inc | |||||
| 4535 Strausser Street NW | North Canton | OH | 44720 | Phone bank services | 204874 |
| NuDesign Builders | |||||
| 101 Cove Colony Road | Maitland | FL | 32751 | Buildout construction | 184678 |
| Dickinson Press | |||||
| 5100 33rd Street SE | Grand Rapids | MI | 49512 | Printing services | 125730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| All Other Contributions | 3510221 | AllOtherContributions |
| Total Contributions | 3510221 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Court awarded revenues | Description |
| Business Code | 541100 | BusinessCode |
| Total Revenue Column | 216347 | TotalRevenueColumn |
| Related Or Exempt Function Income | 216347 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 216347 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8049 | TotalRevenueColumn |
| Exclusion | $8,049 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 51216 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 62018 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -10802 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -10802 | TotalRevenueColumn |
| Unrelated Business Revenue | -7564 | UnrelatedBusinessRevenue |
| Exclusion | -$3,238 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| List rental income | 533110 | 127540 | $127,540 | |
| Other revenue | 900099 | 18248 | 18248 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 145788 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3869603 | TotalRevenueColumn |
| Related Or Exempt Function Income | 234595 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -7564 | UnrelatedBusinessRevenue |
| Exclusion | $132,351 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1489 | Total |
| Program Services | 1489 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 341966 | Total |
| Program Services | 278104 | ProgramServices |
| Management And General | 49604 | ManagementAndGeneral |
| Fundraising | 14258 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 635773 | Total |
| Program Services | 530252 | ProgramServices |
| Management And General | 78755 | ManagementAndGeneral |
| Fundraising | 26766 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182408 | Total |
| Program Services | 151773 | ProgramServices |
| Management And General | 22678 | ManagementAndGeneral |
| Fundraising | 7957 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123450 | Total |
| Program Services | 99686 | ProgramServices |
| Management And General | 17592 | ManagementAndGeneral |
| Fundraising | 6172 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19401 | Total |
| Program Services | 9700 | ProgramServices |
| Management And General | 9701 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 530568 | Total |
| Program Services | 406517 | ProgramServices |
| Management And General | 51152 | ManagementAndGeneral |
| Fundraising | 72899 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18891 | Total |
| Program Services | 16821 | ProgramServices |
| Management And General | 1135 | ManagementAndGeneral |
| Fundraising | 935 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 673849 | Total |
| Program Services | 601796 | ProgramServices |
| Management And General | 33981 | ManagementAndGeneral |
| Fundraising | 38072 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134945 | Total |
| Program Services | 126236 | ProgramServices |
| Management And General | 8709 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125240 | Total |
| Program Services | 90989 | ProgramServices |
| Management And General | 28746 | ManagementAndGeneral |
| Fundraising | 5505 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 243005 | Total |
| Program Services | 239742 | ProgramServices |
| Management And General | 3263 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159885 | Total |
| Program Services | 157331 | ProgramServices |
| Fundraising | 2554 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15474 | Total |
| Program Services | 11606 | ProgramServices |
| Management And General | 3094 | ManagementAndGeneral |
| Fundraising | 774 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24340 | Total |
| Program Services | 17485 | ProgramServices |
| Management And General | 5690 | ManagementAndGeneral |
| Fundraising | 1165 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12901 | Total |
| Program Services | 9852 | ProgramServices |
| Management And General | 3049 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| Educ email production | 603223 | 561601 | 41622 | |
| Educ media distribution | 115511 | 115511 | ||
| Case costs | 57734 | 57734 | ||
| Miscellaneous | 51956 | 38013 | 524 | 13419 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4072009 | Total |
| Program Services | 3522238 | ProgramServices |
| Management And General | 330568 | ManagementAndGeneral |
| Fundraising | 219203 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | X | JointCosts |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1412070 | Total |
| Program Services | 1315352 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 96718 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1210183 | BOY |
| EOY | 594605 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31750 | BOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29156 | BOY |
| EOY | 59658 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1183978 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 154057 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34045 | BOY |
| EOY | 1029921 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102640 | BOY |
| EOY | 109988 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40144 | BOY |
| EOY | 31453 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1447918 | BOY |
| EOY | 1825625 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 452381 | BOY |
| EOY | 417581 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 614913 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 452381 | BOY |
| EOY | 1032494 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 950138 | BOY |
| EOY | 787936 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45399 | BOY |
| EOY | 5195 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 995537 | BOY |
| EOY | 793131 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1447918 | BOY |
| EOY | 1825625 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -202406 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2316242 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4476894 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4069711 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4227273 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3510221 | CurrentTaxYear |
| Total | 18600341 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 203375 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 55499 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 105104 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 483702 | CurrentTaxYearMinus1Year |
| Current Tax Year | 216347 | CurrentTaxYear |
| Total | 1064027 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2519617 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4532393 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4174815 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4710975 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3726568 | CurrentTaxYear |
| Total | 19664368 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 566267 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 742488 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1054468 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 795000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 51000 | CurrentTaxYear |
| Total | 3209223 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 566267 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 742488 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1054468 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 795000 | CurrentTaxYearMinus1Year |
| Current Tax Year | 51000 | CurrentTaxYear |
| Total | 3209223 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 16455145 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 18474 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 32978 | CurrentTaxYearMinus1Year |
| Current Tax Year | 186805 | CurrentTaxYear |
| Total | 238257 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 18474 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 32978 | CurrentTaxYearMinus1Year |
| Current Tax Year | 186805 | CurrentTaxYear |
| Total | 238257 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 9510 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6537 | CurrentTaxYearMinus1Year |
| Current Tax Year | 18248 | CurrentTaxYear |
| Total | 34295 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2519617 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4532393 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4202799 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4750490 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3931621 | CurrentTaxYear |
| Total | 19936920 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.82540 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.79350 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01200 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00280 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 163482 | OtherCostOrOtherBasis |
| Book Value | 163482 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 853990 | OtherCostOrOtherBasis |
| Depreciation | 18108 | Depreciation |
| Book Value | 835882 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 166506 | OtherCostOrOtherBasis |
| Depreciation | 135949 | Depreciation |
| Book Value | 30557 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1029921 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X, Line 2: | ReturnReference |
| Explanation | The Organization is exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code and from state income tax pursuant to Florida law. The Organization is further classified as a public charity and not a private foundation for federal tax purposes. The Organization is voluntarily filing Form 990, as it has been recognized by the IRS as an organization described in Treasury Regulation Section 1.6033-2(h) and is not required to file Form 990. The Organization engages in a certain "unrelated business activity," the net income from which is subject to federal and state income taxes. The Organization has not taken any material uncertain tax positions for which the associated tax benefits may not be recognized under accounting principles generally accepted in the United States of America. Federal and state tax authorities may generally examine the Organization's income tax positions or (if applicable) returns for periods of approximately three to six years. | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Middle East and North Africa | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 1 | NumberOfEmployees |
| Type Of Activities Conducted | Program services | TypeOfActivitiesConducted |
| Specific Services Provided | Liberty Ambassador Counsel program (See Sch. O) - educational training/tours | SpecificServicesProvided |
| Total Expenditures | 42069 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 1 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 42069 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 42069 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| MCCM LLC | |||
| Bd Ownshp - Two of the Orgn's board members are each 1/3 owners of the LLC. | 66660 | Prop lease - The Organization leased office space from MCCM, LLC during the year ended June 30, 2013. Independent members of the Board of Directors approved the transaction after considering terms of comparable transactions in the immediate area which showed that the proposed lease rate was below market rate. The provisions of the Organization's conflict of interest policy were followed in approving the transaction. | 0 |
| Liberty Counsel Action | |||
| More than 35% controlled by the Organization's board members | 62400 | List rental - The Organization received payments from Liberty Counsel Action for renting a mailing list from the Organization during the tax year. The amount paid for the list rental represents the fair value of the list. | 0 |
| Liberty Action PAC Inc | |||
| More than 35% controlled by the Organization's board members | 51719 | List rental - The Organization received payments from Liberty Action PAC, Inc. for renting a mailing list from the Organization during the tax year. The amount paid for the list rental represents the fair value of the list. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part V, Line 2a: The Organization was enrolled in an employee | leasing program during the year ended June 30, 2013 for some of its employees. The Organization did not directly process payroll for these employees; rather, the employees were paid by the Organization's professional employer organization. Therefore, a Form W-3 was not submitted by the Organization, but by ADP TOTALSOURCE MI VI, LLC (EIN: 65-0945794) for the Organization's 2 leased employees. In addition, the Organization reimbursed another not-for-profit organization for a portion of the cost of services provided by 44 attorneys and administrative personnel. A Form W-3 was submitted by the other nonprofit organization to report the compensation paid to these individuals. The number of employees reported on this Form 990 reflects the employees reported under the arrangements described above, which comprise the Organization's entire staff. | |
| Form 990, Part VI, Section A, line 2 | Anita Staver and Mathew Staver have a family relationship. Anita Staver and Art Ally have a business relationship. | |
| Form 990, Part VI, Section B, line 11 | The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | The Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, and certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statement with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. | |
| Form 990, Part VI, Section B, line 15 | The Organization has adopted an executive compensation setting policy applicable to its key leaders, including the Organization's CEO, officers and other top leadership personnel. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. The deliberations and decisions of the committee are documented in the minutes of the committee meeting. In its deliberations, the committee utilizes appropriate information regarding compensation amounts paid for comparable positions in comparable organizations. These procedures are followed to ensure that compensation arrangements for the Organization's key leaders are reasonable and appropriate. Mathew Staver and Anita Staver are both attorneys who actively lead and manage the Organization. A committee of independent members of the Board of Directors without a conflict of interest set the salaries for the Organization's leadership after evaluating comparative data regarding compensation for similar positions, including a review of salary information from the IRS Form 990s of other nonprofit legal organizations, and concluded that Mathew and Anita Staver have been consistently paid less than attorneys of other nonprofit legal groups. Their salaries were raised effective July 2013, based on a review indicating a total compensation range of $151,000 to more than $369,000 for attorneys who lead legal organizations, and a range of $200,363 to $311,674 for attorneys who manage litigation. Individual leaders of groups with much smaller budgets than Liberty Counsel (under $2.5 million) are compensated between $151,000 to $270,500. In addition, some Form 990s show that their nonprofit legal organization leaders are compensated by several separately incorporated entities, while other salaries are unverifiable because the groups compensate their leaders with multi-million dollar payments to their own for-profit law firms. Even with the new salaries, their compensation remains lower than similar organizations, and in addition, the Stavers donated $30,000 (more than 10% of their combined income) back to the Organization. | |
| Form 990, Part VI, Section C, line 19 | The Organization provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and its financial statements. | |
| Form 990, Part IX, line 11g | Phone bank services: Program service expenses 166,270. Management and general expenses 0. Fundraising expenses 55,423. Total expenses 221,693. Printing and mailing services: Program service expenses 233,131. Management and general expenses 0. Fundraising expenses 17,010. Total expenses 250,141. Other fees for services: Program service expenses 7,116. Management and general expenses 51,152. Fundraising expenses 466. Total expenses 58,734. | Other Fees |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| Luke 1827 Foundation Inc | ||||||||||
| PO Box 540774 | Orlando | FL | 32854 | 274110360 | Support and furtherance of the activities of Liberty Counsel, Inc. | FL | 501(c)(3) | Line 11a, I | Liberty Counsel Inc | 1 |
| Liberty Counsel Action Inc | ||||||||||
| PO Box 540629 | Orlando | FL | 32854 | 274110735 | A social welfare organization organized for education | FL | 501(c)(4) | Liberty Counsel Inc | 1 | |
| Liberty Counsel Action | ||||||||||
| PO Box 190 | Forest | VA | 24551 | 541364971 | A social welfare organization organized for education | VA | 501(c)(4) | Liberty Action Mission Trust | 1 | |
| Freedom Federation Inc | ||||||||||
| PO Box 540629 | Orlando | FL | 32854 | 274110831 | A social welfare organization organized for education | FL | 501(c)(4) | Liberty Counsel Inc | 1 | |
| Liberty Action PAC Inc | ||||||||||
| PO Box 540629 | Orlando | FL | 32854 | 461216352 | Political activities related to U.S. elections | FL | 527 | Liberty Action Mission Trust | 1 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|
| Liberty Mission Trust | ||||||||
| PO Box 540774 | Orlando | FL | 32854 | Sole member of Liberty Counsel, Inc. and appoints majority of board | FL | Liberty Counsel Inc | T | 1 |
| Liberty Action Mission Trust | ||||||||
| PO Box 540774 | Orlando | FL | 32854 | Sole member of Liberty Counsel Action, Inc. and Liberty Counsel Action | FL | Liberty Counsel Inc | T | 1 |
| Freedom Mission Trust | ||||||||
| PO Box 540774 | Orlando | FL | 32854 | Sole member of Freedom Federation, Inc. and appoints board members | FL | Liberty Counsel Inc | T | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Liberty Counsel Action | ||
| A | 62400 | Actual cash paid |
| Liberty Action PAC Inc | ||
| A | 51719 | Actual cash paid |
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