2024-04-23T13:02:13-07:00 2023-06-30 200483918 EDWARD E GRAY CPA 5200 KELLER SPRINGS RD APT 1111 DALLAS TX 75248 990 2022-07-01 751403169 First Liberty Institute FIRS 9729414444 2001 W Plano Parkway Plano TX 75075 David Holmes COO/CFO/EVP 9729414444 2024-04-22 true David Holmes XXX-XX-XXXX true Edward E Gray CPA P00226441 9729770148 2024-04-23 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z First Liberty Kelly Shackelford 2001 W Plano Pkwy Plano TX 75075 24815676 false X www.FirstLiberty.org X 1972 TX First Liberty Institute provides pro bono legal services to advance and defend religious liberty for individuals, churches, and other ministries and organizations 11 11 88 150 0 0 25904532 23962072 45002 18693 24778 356135 0 25974312 24336900 75000 166000 0 10846675 12473348 172582 179243 2255752 8753329 11083835 19847586 23902426 6126726 434474 21241603 24695679 182868 3202470 21058735 21493209 See Part I, Line 1 false false 10254761 50000 0 LEGAL: First Liberty Institute provides pro-bono legal services to advance and defend religious liberty for individuals, churches and synagogues, and other religious ministries. During 2021-2022 FLI represented plaintiffs in 49 cases and administrative proceedings filed throughout the United States, helping individuals, churches, and religious schools combat unconstitutional Covid-19 lockdown orders from state and local governments, guarding land use rights of churches and synagogues and their members, and otherwise protecting the religious liberty of all Americans from government encroachment. Schedule O has a complete list of cases. 8901000 116000 0 EDUCATION: Reaching and educating the public about key issues and legal cases that impact their religious liberties. Through use of video, websites, speaking engagements, letters and collaterial materials, we reach target audiences with important information and empower them to take action. 19155761 true true false true false false false false false false true false false false true true true false false false false false false true false false false true false true false false false false false false true false true false false false false false false false false false true 95 0 true 88 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false CA GA HI KY MD MA MI MN MS NH NJ NC ND PA SC TN VA WV WI X X David Holmes COOCFOEVP 9729414444 First Liberty Institute W Plano Pkwy TX 75075 Tim Dunn Vice Chair Exec Comm, Board 2.00 X 0 0 0 Mark Cover Chair Exec Comm, Board 2.00 X 0 0 0 Al Angell Exec Comm, Board 1.00 X 0 0 0 James Robertson Exec Comm, Board 1.00 X 0 0 0 David Tauber Board 1.00 X 0 0 0 Deborah Muse Carlson Board 1.00 X 0 0 0 Dale Brown Exec Comm, Board, Secretary 1.00 X 0 0 0 Jerry Brown Board 2.00 X 0 0 0 Paco Jordan Board 0.00 X 0 0 0 Jody Thornton Board 1.00 X 0 0 0 David Moore Board 1.00 X 0 0 0 Kelly Shackelford President/CEO 55.00 X 551267 0 30832 David Holmes COO/CFO/EVP 55.00 X 426796 0 30611 Jeff Mateer CLO/EVP 55.00 X 357060 0 29928 Mike Berry VP External Affairs/Sr. Counsel 55.00 X 286886 0 29502 Hiram S Sasser Exec. Gen. Counsel 55.00 X 276269 0 27286 David Hacker VP Litigation/Sr Counsel 55.00 X 238440 0 24324 Rebecca Dummermuth Counsel 55.00 X 239257 0 13409 Jordan Pratt Sr. Counsel 55.00 X 193905 0 18712 2569880 0 204604 35 false true false Guest Booker 3060 Hillsboro Rd Brentwood TN 37027 Consulting 180000 Hacker Stephens 108 Wild Basin Rd South Austin TX 78746 Consulting 518603 Todd Dexter Assoc 17950 Preston Rd 340 Dallas TX 75075 Consulting svcs. 360734 Dunham and Company 6111 W Plano Parkway 2200 Plano TX 75093 Digital consulting 675018 Sharon Gustafson 6047 25th Street N Arlington VA 22207 Consulting 199964 5 8999 23953073 475480 23962072 Attorney fee awards 541110 18693 0 0 18693 364422 0 0 470489 478776 -8287 -8287 -8287 0 0 24336900 374828 0 0 166000 166000 1519051 1240594 151905 126552 9056204 7396115 905620 754469 321822 286715 35107 0 878032 693194 84879 99959 698239 570245 69824 58170 732524 705697 26827 0 27240 0 27240 0 179243 179243 1972284 1667826 304458 0 1031819 842677 103182 85960 1353750 873670 353470 126610 819254 635071 115931 68252 445164 299192 114813 31159 1859705 1491418 58336 309951 2143218 1718786 67229 357203 53110 41170 7515 4425 198728 162299 19873 16556 Printing & publications 447039 365092 44704 37243 23902426 19155761 2490913 2255752 X 1596513 881702 0 714811 6530222 6997444 13326035 13861473 859738 827312 1562797 1346456 37548 216341 2182993 488060 610116 21241603 24695679 182868 871854 2330616 182868 3202470 X 20605674 20978975 453061 514234 21058735 21493209 21241603 24695679 434474 X false true X true false X 0 11932390 14810344 18813950 25904532 23962072 95423288 0 0 11932390 14810344 18813950 25904532 23962072 95423288 0 95423288 98208 308704 47999 24778 356135 835824 0 0 0 0 0 0 0 96259112 0.99130 0.98440 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36589 0 36589 23865837 23902426 1000000 250000 0 0 731147 887134 1000000 1000000 3618281 5427422 85879 132878 45962 36589 301308 182787 221783 250000 250000 904570 1356855 85879 132878 45962 36589 301308 0 0 0 0 0 478646 412386 66260 942556 812076 130480 141595 121994 19601 216341 Lease liab. LT WDC 738719 Lease liab. LT Hope Ctr 1200535 Lease liab. ST WDC 124159 Lease liab. ST Hope Ctr 267203 2330616 X 24541027 204127 204127 24336900 24336900 24106553 204127 204127 23902426 23902426 Pt X, Line 2 "Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of FASB ASC 740-10 would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the statements of activities or accrued in the statements of financial position." X X X X X true Todd Dexter & Assoc Consultation false 1775061 328298 1446763 Dunham and Company Digital consulting false 489066 387753 101313 2264127 716051 1548076 AK CA CO DC GA HI KY MD MA MI MN MS NH NJ NC ND OH PA SC TN VA WA WV WI Other Part I, Item 3 -- Exempt from licensing: AL, AR, CT, FL, IL, KS, LA, ME, MO, NE, NM, NY, OK, OR, RI, UT Other Various educational events in major cities and others that resulted in subsequent donations throughout the year. true Council for National Policy Washington DC 20001 720921017 501c3 6000 General Support Rule of Law Defense Fund 1747 Penn Ave Washington DC 20006 465130903 501c3 50000 General Support James Wilson Institute 124 S West St 200 Alexandria VA 22314 411970028 501c3 25000 General Support Henry Inst - Calvin University 3201 Burton St SE Grand Rapids MI 49546 383071514 501c3 20000 General Support Family Policies Fdn 8675 Explorer Drive 112 Colorado Springs CO 80920 464577178 501c3 25000 General Support Family Research Council 801 G Street NW Washington DC 20001 521792772 501c3 15000 General Support Benedict XVI Institute 9921 Carmel Mountain Rd 396 San Diego CA 92129 463988032 25000 General Support 4 1 X X true true X X X X false false false false false false false false false Kelly Shackelford 455957 0 95310 0 0 0 18300 0 12532 0 582099 0 0 0 David Holmes 347647 0 79149 0 0 0 16750 0 13861 0 457407 0 0 0 Jeff Mateer 291183 0 65877 0 0 0 18300 0 11628 0 386988 0 0 0 Mike Berry 233375 0 53511 0 0 0 17266 0 12236 0 316388 0 0 0 Hiram S Sasser 245675 0 30594 0 0 0 17997 0 9289 0 303555 0 0 0 David Hacker 198781 0 39659 0 0 0 15742 0 8582 0 262764 0 0 0 Rebecca Dummermuth 218094 0 21163 0 0 0 4440 0 8969 0 252666 0 0 0 Jordan Pratt 178955 0 14950 0 0 0 10130 0 8582 0 212617 0 0 0 Pt I Line 1a Limited travel for spouses to Board events and other contributor events. Tax gross-ups for life insurance. Nathan Shackelford Family member 100786 Employee compensation false Jo Lisa Holmes Family member 124364 Employee compensation false Noah Shackelford Family member 1090 Employee compensation false X 36 475480 Stock exchange false true true Pt I Line 32b Brokerage firm to sell contributed securities. Pt I Line 32b Auto disposal company used as needed - none reported this year. Pt VI, Line 11b The draft Form 990 is reviewed by the Board's Finance Committee and outside legal counsel, and any questions are resolved before the Form 990 is filed. Pt VI, Line 12c Policy is discussed at each board meeting. Pt VI, Line 15a Officer compensation is reviewed annually by Compensation Committee and Board Pt VI, Line 15b Key employee compensation is reviewed annually by Compensation Committee and Board Pt VI, Line 19 Policies available upon request