National Legal Foundation

Analysis

National Legal Foundation is a registered charity in United States, based in Chesapeake, VA. It received its IRS tax-exemption ruling in July 1987, 39 years ago. Its declared purposes cover crime and legal-related, which this site groups under human rights and equality. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending April 2023, National Legal Foundation reported income of $163k and spending of $207k, spending 127% of what it took in. Across the 5 years on record, from April 2019 to April 2023, income fell from $244k to $163k (-33%), an average of -9.6% a year. The sharpest change came in the year to April 2023, when income dropped by 25%. Over the whole period it spent 105% of the income it received.

Among 9,611 United States charities whose main cause is human rights and equality and that reported income, National Legal Foundation sits at the 41st percentile: it is larger than about 41% of them. Against every charity in United States with reported income it ranks in the 49th percentile, and in the 49th percentile within VA. Charities of a similar size with the same main cause include Institute for Liberatory Innovation ($163k), Nevada Police Foundation ($163k) and Pennsylvania Troopers Helpingtroopers Foundation ($163k).

On its Form 990 for the period ending April 2023, revenue came from contributions and grants 100% and program service revenue 0.3% of the total. Compensation of current officers, directors and key employees was $82k (39% of expenses). Other salaries and wages came to $21k. At year end it held assets of $494k against liabilities of $417k, net assets of $78k. It reported 2 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.