Christian Legal Society

Analysis

Christian Legal Society is a registered charity in United States, based in Springfield, VA. It received its IRS tax-exemption ruling in May 1991, 35 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Christian Legal Society reported income of $3.4m and spending of $2.7m, spending 80% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $2.2m to $3.4m (+58%), an average of +12% a year. The sharpest change came in the year to December 2021, when income rose by 54%. Over the whole period it spent 83% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Christian Legal Society sits at the 89th percentile: it is larger than about 89% of them. Against every charity in United States with reported income it ranks in the 90th percentile, and in the 90th percentile within VA. Charities of a similar size with the same main cause include National Career Technical Education Foundation Inc ($3.4m), National Black Nurses Association Inc ($3.4m) and Algona Community School Foundation ($3.4m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 78% and program service revenue 11% of the total. Compensation of current officers, directors and key employees was $159k (5.8% of expenses). Other salaries and wages came to $811k. At year end it held assets of $4.4m against liabilities of $118k, net assets of $4.3m. It reported 17 employees.