First Liberty Institute

Analysis

First Liberty Institute is a registered charity in United States, based in Plano, TX. It received its IRS tax-exemption ruling in July 1973, 53 years ago. Its declared purposes cover civil rights, social action and advocacy, which this site groups under human rights and equality. 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 June 2023, First Liberty Institute reported income of $24.3m and spending of $23.9m, spending 98% of its income. Across the 5 years on record, from June 2019 to June 2023, income grew from $11.9m to $24.3m (+104%), an average of +20% a year. The sharpest change came in the year to June 2022, when income rose by 38%. Over the whole period it spent 85% of the income it received.

Among 9,611 United States charities whose main cause is human rights and equality and that reported income, First Liberty Institute sits at the 99th percentile: it is larger than about 99% of them. Against every charity in United States with reported income it ranks in the 98th percentile, and in the 98th percentile within TX. Charities of a similar size with the same main cause include American Bar Endowment ($24.3m), Michigan Advocacy Program ($24.5m) and Queens Law Associates Not-For-Profit Corporation ($24.2m).

On its Form 990 for the period ending June 2023, revenue came from contributions and grants 98% and program service revenue 0.1% of the total. Compensation of current officers, directors and key employees was $1.5m (6.4% of expenses). Other salaries and wages came to $9.1m. It paid $179k in professional fundraising fees. At year end it held assets of $24.7m against liabilities of $3.2m, net assets of $21.5m. It reported 88 employees.