Mountain States Legal Foundation

Analysis

Mountain States Legal Foundation is a registered charity in United States, based in Lakewood, CO. It received its IRS tax-exemption ruling in August 1977, 49 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 (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Mountain States Legal Foundation reported income of $3.2m and spending of $4.3m, spending 134% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income grew from $2.1m to $3.2m (+57%), an average of +12% a year. The sharpest change came in the year to December 2023, when income rose by 59%. Over the whole period it spent 152% of the income it received.

Among 9,611 United States charities whose main cause is human rights and equality and that reported income, Mountain States Legal Foundation sits at the 90th percentile: it is larger than about 90% of them. Against every charity in United States with reported income it ranks in the 89th percentile, and in the 90th percentile within CO. Charities of a similar size with the same main cause include The Child Advocacy Center of Northeast Missouri Inc ($3.2m), Muslim Legal Fund of America ($3.2m) and Sikh Coalition Inc ($3.2m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 74% of the total. Compensation of current officers, directors and key employees was $456k (11% of expenses). Other salaries and wages came to $1.5m. It paid $38k in professional fundraising fees. At year end it held assets of $8.2m against liabilities of $945k, net assets of $7.3m. It reported 27 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.