CENTER FOR AMERICAN LIBERTY: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR AMERICAN LIBERTY (EIN 83-0727789)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-14
- IRS object ID
- 202632579349301853
- Schema version
- 2025v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-09-14T15:12:02-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541498950 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RENNER AND COMPANY CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 NORTH FAIRFAX STREET SUITE 400 | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830727789 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CENTER FOR AMERICAN LIBERTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 7036876212 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 200942 | AddressLine1Txt |
| City | PITTSBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152510942 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK TRAMMELL | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 7036876212 | PhoneNum |
| Signature | 2026-09-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANDREW E YOUNG CPA | PreparerPersonNm |
| PTIN | P01203950 | PTIN |
| Phone | 7035351200 | PhoneNum |
| Preparation | 2026-09-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK TRAMMELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 200942 | AddressLine1Txt |
| City | PITTSBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152510942 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,011,194 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LIBERTYCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | THE CENTER FOR AMERICAN LIBERTY LEADS THE FIGHT FOR FREE SPEECH AND CIVIL LIBERTIES ACROSS THE COUNTRY. BY LEVERAGING ITS NATIONWIDE NETWORK OF LITIGATORS, THE CENTER FOR AMERICAN LIBERTY ZEALOUSLY ADVOCATES ON BEHALF OF INDIVIDUALS WHOSE FIRST AMENDMENT RIGHTS HAVE BEEN CENSORED AND WHO ARE VICTIMS OF ILLEGAL DISCRIMINATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,101,886 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,995,313 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34,503 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,881 | CYInvestmentIncomeAmt |
| PY Other Revenue | $180 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,136,569 | PYTotalRevenueAmt |
| CY Total Revenue | $7,011,194 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,592,182 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,436,872 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,197,481 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,051,940 | PYOtherExpensesAmt |
| CY Other Expenses | $4,192,472 | CYOtherExpensesAmt |
| PY Total Expenses | $7,644,122 | PYTotalExpensesAmt |
| CY Total Expenses | $5,629,344 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$507,553 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,381,850 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $969,963 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,047,574 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $471,720 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $167,481 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $498,243 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,880,093 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CENTER FOR AMERICAN LIBERTY LEADS THE FIGHT FOR FREE SPEECH AND CIVIL LIBERTIES ACROSS THE COUNTRY. BY LEVERAGING ITS NATIONWIDE NETWORK OF LITIGATORS, THE CENTER FOR AMERICAN LIBERTY ZEALOUSLY ADVOCATES ON BEHALF OF INDIVIDUALS WHOSE FIRST AMENDMENT RIGHTS HAVE BEEN CENSORED AND WHO ARE VICTIMS OF ILLEGAL DISCRIMINATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,090,768 | ExpenseAmt |
| Revenue | $10,000 | RevenueAmt |
| Desc | THE CENTER FOR AMERICAN LIBERTY IS AT THE FOREFRONT OF THE MOVEMENT TO DEFEND FREE SPEECH AND CIVIL LIBERTIES PROTECTED UNDER THE CONSTITUTION. BUILDING OFF ITS THE SUPREME COURT VICTORIES IN 2021, THE CENTER FOR AMERICAN LIBERTY DEFENDED THE RIGHTS OF PARENTS WHOSE CHILDREN WERE BEING SOCIALLY "TRANSITIONED," ABSENT PARENTAL CONSENT OR NOTIFICATION, BY PUBLIC SCHOOLS; DEFENDED THE RIGHTS OF YOUNG GIRLS WHO WERE SURGICALLY AND CHEMICALLY "TRANSITIONED," BY GENDER CLINICS, WITHOUT INFORMED CONSENT; AND DEFENDED THE FREE SPEECH RIGHTS OF PEACEFUL DEMONSTRATORS AND JOURNALISTS. IN 2025, THE CENTER FOR AMERICAN LIBERTY WON IMPORTANT CIVIL LIBERTIES CASES AT THE FIRST, SECOND, AND NINTH CIRCUIT COURTS OF APPEAL. | Desc |
| Total Program Service Expenses | $4,090,768 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIS MARSTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7036876212 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 200942 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152510942 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MARK TRAMMELL | ||||||||
| CEO & EXECUTIVE DIRECTOR | 40.00 | Yes (X) | Yes (X) | $306,250 | $0 | $12,250 | ||
| JASON CLARK | ||||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LEE CHENG | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER HAGE | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CARRIE TYNAN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS MARSTON | ||||||||
| SECRETARY AND TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSHUA DIXON | ||||||||
| VICE PRESIDENT OF LITIGATION | 40.00 | $257,500 | $0 | $3,750 | Yes (X) | |||
| CATHERINE MCCUE | ||||||||
| DEVELOPMENT OFFICER | 40.00 | $140,000 | $0 | $5,600 | Yes (X) | |||
| LAUREN CURRY | ||||||||
| DIRECTOR OF DEVELOPMENT OPERATIONS | 40.00 | $125,000 | $0 | $5,000 | Yes (X) | |||
| COURTNEY CORBELLO | ||||||||
| LITIGATION COUNSEL | 30.00 | $118,260 | $0 | $4,653 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $947,010 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,253 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RANDAZZA LEGAL GROUP PLLC | |||||
| 4974 S RAINBOW BLVD SUITE 100 | LAS VEGAS | NV | 89118 | LEGAL AND ADMINISTRATIVE SERVICES | $331,820 |
| PRAETORIAN PUBLIC RELATIONS | |||||
| 1330 N STREET SUITE 809 | SACRAMENTO | CA | 95814 | PUBLIC RELATIONS | $258,500 |
| DHILLON LAW GROUP INC | |||||
| 177 POST STREET SUITE 700 | SAN FRANCISCO | CA | 94108 | LEGAL AND ADMINISTRATIVE SERVICES | $236,222 |
| PENNELLCHING LLC | |||||
| 36 HARBOUR ISLE DR W APT 203 | FT PIERCE | FL | 34949 | DEVELOPMENT | $221,000 |
| LIMANDRI AND JONNA LLP | |||||
| PO BOX 9120 | RANCHO SANTA FE | CA | 92067 | LEGAL AND ADMINISTRATIVE SERVICES | $215,490 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,995,313 | AllOtherContributionsAmt |
| Noncash Contributions | $99,576 | NoncashContributionsAmt |
| Total Contributions | $6,995,313 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ATTORNEY FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $10,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,881 | TotalRevenueColumnAmt |
| Exclusion | $5,881 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,011,194 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,881 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579,750 | TotalAmt |
| Program Services | $507,276 | ProgramServicesAmt |
| Management And General | $34,790 | ManagementAndGeneralAmt |
| Fundraising | $37,684 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,122 | TotalAmt |
| Program Services | $749,976 | ProgramServicesAmt |
| Management And General | $51,433 | ManagementAndGeneralAmt |
| Fundraising | $55,713 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286,468 | TotalAmt |
| Program Services | $1,286,468 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,612 | TotalAmt |
| Management And General | $60,612 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $984,201 | TotalAmt |
| Program Services | $705,754 | ProgramServicesAmt |
| Management And General | $124,544 | ManagementAndGeneralAmt |
| Fundraising | $153,903 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,365 | TotalAmt |
| Program Services | $41,170 | ProgramServicesAmt |
| Management And General | $22,874 | ManagementAndGeneralAmt |
| Fundraising | $321 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,426 | TotalAmt |
| Program Services | $25,862 | ProgramServicesAmt |
| Management And General | $3,043 | ManagementAndGeneralAmt |
| Fundraising | $1,521 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,592 | TotalAmt |
| Program Services | $190,012 | ProgramServicesAmt |
| Management And General | $26,420 | ManagementAndGeneralAmt |
| Fundraising | $11,160 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,090 | TotalAmt |
| Program Services | $464,090 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,758 | TotalAmt |
| Management And General | $3,758 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,438 | TotalAmt |
| Program Services | $17,376 | ProgramServicesAmt |
| Management And General | $2,041 | ManagementAndGeneralAmt |
| Fundraising | $1,021 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| POSTAGE AND DELIVERY | $531,304 | $2,652 | $265 | $528,387 |
| PRINTING | $406,057 | $3,955 | $402,102 | |
| TELEPHONE | $58,680 | $49,865 | $5,866 | $2,949 |
| MISCELLANEOUS | $43,278 | $36,788 | $4,329 | $2,161 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,203 | TotalAmt |
| Program Services | $9,524 | ProgramServicesAmt |
| Management And General | $1,120 | ManagementAndGeneralAmt |
| Fundraising | $559 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,629,344 | TotalAmt |
| Program Services | $4,090,768 | ProgramServicesAmt |
| Management And General | $341,095 | ManagementAndGeneralAmt |
| Fundraising | $1,197,481 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $777,941 | BOYAmt |
| EOY | $1,873,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,264 | BOYAmt |
| EOY | $92,932 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $78,783 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,758 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,450 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $969,963 | BOYAmt |
| EOY | $2,047,574 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,720 | BOYAmt |
| EOY | $167,481 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,720 | BOYAmt |
| EOY | $167,481 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $498,243 | BOYAmt |
| EOY | $1,779,285 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $100,808 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $498,243 | BOYAmt |
| EOY | $1,880,093 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $969,963 | BOYAmt |
| EOY | $2,047,574 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,381,850 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,770,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,279,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,614,136 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,101,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,995,313 | CurrentTaxYearAmt |
| Total | $28,762,130 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,770,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,279,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,614,136 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,101,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,995,313 | CurrentTaxYearAmt |
| Total | $28,762,130 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,698,941 | SubstantialContributorsTotAmt |
| Public Support Total170 | $26,063,189 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,881 | CurrentTaxYearAmt |
| Total | $6,150 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,417 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,139 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,000 | CurrentTaxYearAmt |
| Total | $34,674 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $28,802,954 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $203,130 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.90490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91370 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $100,808 | ContributionsAmt |
| End Year Balance | $100,808 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $113,468 | BeginningYearBalanceAmt |
| Other Expenditures | $113,468 | OtherExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,011,194 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,011,194 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,011,194 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,629,344 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,629,344 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,629,344 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE CENTER'S ENDOWMENT FUNDS CONSISTS OF FUNDS PROVIDED BY VARIOUS FOUNDATION GRANTORS AND DONORS FOR RESTRICTED PURPOSES. |
| PART X, LINE 2: | IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ACCOUNTING STANDARDS REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK TRAMMELL | ||||||||||||||
| CEO & EXECUTIVE DIRECTOR | $306,250 | $0 | $0 | $0 | $0 | $0 | $12,250 | $0 | $0 | $0 | $318,500 | $0 | $0 | $0 |
| JOSHUA DIXON | ||||||||||||||
| VICE PRESIDENT OF LITIGATION | $250,000 | $0 | $7,500 | $0 | $0 | $0 | $3,750 | $0 | $0 | $0 | $261,250 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENNELLCHING LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | A DEVELOPMENT CONSULTING FIRM USED BY THE CENTER FOR PROGRAMMATIC ACTIVITY | RelationshipDescriptionTxt |
| Transaction | $221,000 | TransactionAmt |
| Transaction | THE CEO'S FATHER IN LAW IS A MEMBER OF A FIRM THAT IS UTILIZED BY THE CENTER, PENNELLCHING LLC. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $99,576 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | ONCE FORM 990 IS PREPARED IT IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND OUTSOURCED ACCOUNTANT, THE FORM 990 PREPARER WILL CLARIFY ANY QUESTIONS AND ISSUES BEFORE THE FORM IS MADE AVAILABLE TO THE BOARD FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY KNOWN CONFLICTS OF INTEREST AND SIGN AN INDIVIDUAL COPY OF THE POLICY ON A YEARLY BASIS. THE SIGNED POLICIES ARE KEPT ON FILE WITHIN THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS WILL REVIEW INDEPENDENT, COMPARABLE SALARY DATA FROM LIKE SIZED NOT-FOR-PROFIT ORGANIZATIONS WITHIN THE ORGANIZATION'S AREA AND APPROVE CHANGES TO COMPENSATION FOR THE TOP MANAGING EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANT: PROGRAM SERVICE EXPENSES 705,754. MANAGEMENT AND GENERAL EXPENSES 124,544. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 830,298. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 153,903. TOTAL EXPENSES 153,903. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE INDEPENDENT AUDIT AND SELECTION OF INDEPENDENT AUDITORS. |
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