Rule of Law Trust
Cite this
Plain text Rule of Law Trust. furp.org, nonprofit organization profile, tax years 2020–2024. https://furp.org/org/rule-of-law-trust-831047727. Retrieved 2026-11-01.
APA furp.org. (n.d.). Rule of Law Trust [Nonprofit organization profile; tax years 2020–2024]. Retrieved November 1, 2026, from https://furp.org/org/rule-of-law-trust-831047727
MLA “Rule of Law Trust.” furp.org, tax years 2020–2024, https://furp.org/org/rule-of-law-trust-831047727. Accessed 1 Nov. 2026.
Retrieved 2026-11-01; covers tax years 2020–2024. Data: furp.org, CC BY 4.0.
2024 · Form 990 · revenue $7.9M · expenses $16.3M · assets $174.0M
- EIN
- 83-1047727
- Address
- 8300 Boone Blvd Ste 500, Vienna, VA 22182
- NTEE code
- -
- Exempt type
- -
- Ruling date
- -
- Cross-check
- ProPublica Nonprofit Explorer
Mission
To advance conservative principles and causes through communications, research, strategy and assistance to other organizations.
Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).
People paid by the organization
1 person paid across every filing: current people first, then by total pay from this organization. Organizations counts every nonprofit each person appears on.
| Name | Latest title | Years | Latest year pay | Total pay from here | Organizations |
|---|---|---|---|---|---|
| Leonard A Leo | Trustee | 2020-2024 | $500,000 | $2,050,000 | 4 |
People by year
2024 · 1 person listed · 1 paid, $500K · 0 employees · 0 volunteers
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| Leonard Leo | Trustee | 10 | $0 | $500,000 | $0 | $500,000 | 4 |
2023 · 1 person listed · 1 paid, $600K · 0 employees · 0 volunteers
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| Leonard Leo | Trustee | 6 | $0 | $600,000 | $0 | $600,000 | 4 |
2022 · 1 person listed · 1 paid, $400K · 0 employees · 0 volunteers
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| Leonard Leo | Trustee | 1 | $0 | $400,000 | $0 | $400,000 | 4 |
2021 · 1 person listed · 1 paid, $550K · 0 employees · 0 volunteers
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| Leonard Leo | Trustee | 5 | $0 | $550,000 | $0 | $550,000 | 4 |
2020 · 1 person listed · none paid · 0 employees · 0 volunteers
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| Leonard Leo | Trustee | 5 | $0 | $0 | $0 | $0 | 4 |
Highest-paid independent contractors
2024 · 1 contractor · $200K
| Name | Location | Service | Paid |
|---|---|---|---|
| Semmes Associates LLC | Santa Barbara, CA | consulting | $200,000 |
2023 · 2 contractors · $725K
| Name | Location | Service | Paid |
|---|---|---|---|
| Semmes Associates LLC | Santa Barbara, CA | consulting | $440,000 |
| Baker Hostetler | Washington, DC | legal services | $284,979 |
2022 · 3 contractors · $1.2M
| Name | Location | Service | Paid |
|---|---|---|---|
| Holtzman Vogel Baran Torchinsky & Josefiak PLLC | Haymarket, VA | legal services | $419,464 |
| Baker Hostetler | Washington, DC | legal services | $412,500 |
| Semmes Associates LLC | Santa Barbara, CA | consulting | $350,000 |
2021 · 2 contractors · $620K
| Name | Location | Service | Paid |
|---|---|---|---|
| Holtzman Vogel Baran Torchinsky & Josefiak PLLC | Haymarket, VA | legal services | $344,543 |
| Semmes Associates LLC | Santa Barbara, CA | consulting | $275,000 |
2020 · 3 contractors · $606K
| Name | Location | Service | Paid |
|---|---|---|---|
| Holtzman Vogel Josefiak Torchinsky PLLC | Warrenton, VA | legal services | $306,201 |
| Yaas LLC | Washington, DC | consulting | $175,000 |
| Semmes Associates LLC | Santa Barbara, CA | consulting | $125,000 |
Who the money went to
Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.
2024 · 2 grants to organizations · $15.2M
2023 · 4 grants to organizations · $28.3M
2022 · 2 grants to organizations · $8.7M
2021 · 1 grant to organizations · $3.0M
2020 · 3 grants to organizations · $36.3M
Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.
Who gave
Contributor names are not public for this form type.
Public charities filing Form 990 or 990-EZ report large donors on Schedule B, but the IRS withholds their names and addresses from public copies. Private foundations (990-PF) are different: their contributors are public.
Finances
Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.
| Revenue | Expenses | Assets | Net assets | Contributions | Program revenue | Officer pay | Employees | Volunteers |
|---|---|---|---|---|---|---|---|---|
| 2024 · Form 990 | ||||||||
| $7,864,959 | $16,253,155 | $174,002,529 | $174,002,529 | $0 | $0 | $0 | 0 | 0 |
| 2023 · Form 990 | ||||||||
| $3,065,418 | $30,379,617 | $170,124,340 | $170,124,340 | $0 | $0 | $0 | 0 | 0 |
| 2022 · Form 990 | ||||||||
| $2,275,161 | $11,168,424 | $187,864,450 | $187,864,450 | $0 | $0 | $0 | 0 | 0 |
| 2021 · Form 990 | ||||||||
| $160,580,040 | $4,799,057 | $202,362,093 | $202,362,093 | $157,068,780 | $0 | $0 | 0 | 0 |
| 2020 · Form 990 | ||||||||
| $1,493,794 | $38,447,824 | $52,683,753 | $43,683,753 | $0 | $0 | $0 | 0 | 0 |
Connected to
Organizations that list some of the same people on their returns (officers, directors, key employees on this organization’s latest return), and related organizations it lists on Schedule R.
- Marble Freedom Trust Centerville, UT · 1 person in common (Leonard A Leo) · related organization (Schedule R)
- BH Fund Arlington, VA · 1 person in common (Leonard A Leo)
- America Engaged Arlington, VA · 1 person in common (Leonard A Leo)
Funders of this organization
2 grantors reported grants to this organization, $157,465,780 in all, tax years 2020 to 2024. Exact: the grantor wrote this organization's EIN. Fuzzy: the grantor wrote only a name (foundations' 990-PF has no EIN field), matched to the same or a near-identical name in the same state; the name as filed is shown. From the latest return for each grantor and year, so amended returns aren't counted twice. CSV
| Grantor | Type | Match | Years given | Grants | Total | Latest year | Latest year's amount | Grants |
|---|---|---|---|---|---|---|---|---|
| Marble Freedom Trust | Public charity | Exact | 2020, 2024 | 2 | $153,400,000 | 2024 | $400,000 | show |
| BH Fund | Public charity | Exact | 2021 | 2 | $4,065,780 | 2021 | $4,065,780 | show |
Nearby + Similar BETA
Organizations like this one: what they do and who they are linked to
Same category: NTEE code and revenue
No similar organizations found.
Who funds organizations like this
Not reported: none of these organizations has foundation or DAF-sponsor grants in the filings we have.
The full list · all similar organizations
Where the money went
Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
2024 · Form 990 · $16,253,155 spent · pay $0 · grants $15,150,000 · events $0
| Line | As described | Total | Program | Management | Fundraising | Share |
|---|---|---|---|---|---|---|
| Grants to US organizations and governments | $15,150,000 | $15,150,000 | - | - | 93.2% | |
| Fees: other services | $516,133 | $387,100 | $129,033 | $0 | 3.2% | |
| Travel | $119,205 | $17,881 | $101,324 | $0 | 0.7% | |
| Information technology | $110,482 | $16,572 | $93,910 | $0 | 0.7% | |
| Depreciation and depletion | $108,652 | $0 | $108,652 | $0 | 0.7% | |
| Occupancy | $96,287 | $14,443 | $81,844 | - | 0.6% | |
| Office expenses | $90,912 | $13,637 | $77,275 | $0 | 0.6% | |
| Fees: accounting | $43,705 | $0 | $43,705 | $0 | 0.3% | |
| Fees: legal | $17,779 | $2,667 | $15,112 | $0 | 0.1% | |
| Total | $16,253,155 | 100% |
2023 · Form 990 · $30,379,617 spent · pay $0 · grants $28,335,541 · events $0
| Line | As described | Total | Program | Management | Fundraising | Share |
|---|---|---|---|---|---|---|
| Grants to US organizations and governments | $28,335,541 | $28,335,541 | - | - | 93.3% | |
| Fees: other services | $843,149 | $632,362 | $210,787 | $0 | 2.8% | |
| Occupancy | $439,527 | $65,929 | $373,598 | $0 | 1.4% | |
| Fees: legal | $359,213 | $233,489 | $125,724 | $0 | 1.2% | |
| Travel | $127,848 | $19,196 | $108,652 | $0 | 0.4% | |
| Office expenses | $115,909 | $17,386 | $98,523 | $0 | 0.4% | |
| Depreciation and depletion | $108,777 | $0 | $108,777 | $0 | 0.4% | |
| Information technology | $40,092 | $30,069 | $10,023 | $0 | 0.1% | |
| Fees: accounting | $8,787 | $0 | $8,787 | $0 | 0.0% | |
| Insurance | $774 | $0 | $774 | $0 | 0.0% | |
| Total | $30,379,617 | 100% |
2022 · Form 990 · $11,168,424 spent · pay $0 · grants $8,650,000 · events $0
| Line | As described | Total | Program | Management | Fundraising | Share |
|---|---|---|---|---|---|---|
| Grants to US organizations and governments | $8,650,000 | $8,650,000 | - | - | 77.5% | |
| Fees: legal | $869,248 | $565,011 | $304,237 | $0 | 7.8% | |
| Fees: other services | $691,333 | $518,500 | $172,833 | $0 | 6.2% | |
| Occupancy | $542,571 | $81,386 | $461,185 | $0 | 4.9% | |
| Travel | $152,468 | $22,870 | $129,598 | $0 | 1.4% | |
| Office expenses | $109,985 | $16,498 | $93,487 | $0 | 1.0% | |
| Depreciation and depletion | $108,652 | $0 | $108,652 | $0 | 1.0% | |
| Information technology | $31,605 | $0 | $31,605 | $0 | 0.3% | |
| Fees: accounting | $10,438 | $0 | $10,438 | $0 | 0.1% | |
| All other expenses | $1,350 | $0 | $1,350 | $0 | 0.0% | |
| Insurance | $774 | $0 | $774 | $0 | 0.0% | |
| Total | $11,168,424 | 100% |
2021 · Form 990 · $4,799,057 spent · pay $0 · grants $3,000,000 · events $5,300
| Line | As described | Total | Program | Management | Fundraising | Share |
|---|---|---|---|---|---|---|
| Grants to US organizations and governments | $3,000,000 | $3,000,000 | - | - | 62.5% | |
| Fees: other services | $817,924 | $534,275 | $283,649 | - | 17.0% | |
| Fees: legal | $402,580 | $342,193 | $60,387 | $0 | 8.4% | |
| Occupancy | $297,702 | $253,047 | $44,655 | $0 | 6.2% | |
| Depreciation and depletion | $108,652 | $0 | $108,652 | $0 | 2.3% | |
| Office expenses | $101,814 | $15,675 | $86,139 | $0 | 2.1% | |
| Travel | $44,671 | $44,671 | $0 | $0 | 0.9% | |
| Information technology | $15,454 | $0 | $15,454 | $0 | 0.3% | |
| Conferences, conventions and meetings | $5,300 | $5,300 | $0 | $0 | 0.1% | |
| Fees: accounting | $4,250 | $0 | $4,250 | $0 | 0.1% | |
| Insurance | $710 | $0 | $710 | $0 | 0.0% | |
| Total | $4,799,057 | 100% |
2020 · Form 990 · $38,447,824 spent · pay $0 · grants $36,293,800 · events $144,379
| Line | As described | Total | Program | Management | Fundraising | Share |
|---|---|---|---|---|---|---|
| Grants to US organizations and governments | $36,293,800 | $36,293,800 | - | - | 94.4% | |
| Fees: other services | $842,495 | $541,798 | $300,697 | $0 | 2.2% | |
| Fees: legal | $465,441 | $395,625 | $69,816 | $0 | 1.2% | |
| Occupancy | $149,733 | $127,273 | $22,460 | $0 | 0.4% | |
| Conferences, conventions and meetings | $144,379 | $144,379 | $0 | $0 | 0.4% | |
| Office expenses | $128,096 | $108,882 | $19,214 | $0 | 0.3% | |
| Fees: investment management | $118,712 | $0 | $118,712 | $0 | 0.3% | |
| Depreciation and depletion | $108,652 | $0 | $108,652 | $0 | 0.3% | |
| Travel | $103,595 | $103,595 | $0 | $0 | 0.3% | |
| Information technology | $51,798 | $44,028 | $7,770 | $0 | 0.1% | |
| Fees: accounting | $26,200 | $0 | $26,200 | $0 | 0.1% | |
| Other (as described) | Fundraising Software | $14,213 | $0 | $0 | $14,213 | 0.0% |
| Insurance | $710 | $0 | $710 | $0 | 0.0% | |
| Total | $38,447,824 | 100% |
State business registration
- Rule of Law Trust DC, Foreign Statutory Trust, Withdrawn, formed 2020-06-03
The same business name in the same state, from the state’s official registry data.
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