2024-08-15T17:26:18-05:00 2023-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-10-01 363235550 THE FEDERALIST SOCIETY FOR LAW AND PUBLIC POLICY STUDIES % THE FEDERALIST SOCIETY FEDE 2028228138 1776 I STREET NW Suite 300 WASHINGTON DC 200063774 EUGENE B MEYER PRESIDENT & CEO 2028228138 2024-08-15 true RICHARD RUVELSON P00234075 3012726000 2024-08-15 2022 2024-08-08 14:25:15Z STEVEN G CALABRESI 1776 I STREET NW SUITE 300 WASHINGTON DC 20006 26379365 false X WWW.FED-SOC.ORG X 1982 IL THE ORGANIZATION PROMOTES INTELLECTUAL DIVERSITY AND THE RULE OF LAW IN THE LEGAL COMMUNITY. IT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES. 13 10 61 6125 0 0 31786362 18998099 1603419 1613220 449458 855849 26952 16157 33866191 21483325 429468 351980 0 0 7218399 8197152 0 0 969538 16860434 17653161 24508301 26202293 9357890 -4718968 42664907 49918447 2869635 13353100 39795272 36565347 X THE FEDERALIST SOCIETY EXISTS TO PROMOTE THE PRINCIPLES THAT THE STATE EXISTS TO PRESERVE FREEDOM, THE SEPARATION OF POWERS IS CENTRAL TO OUR CONSTITUTION, AND THAT IT IS THE DUTY OF THE JUDICIARY TO SAY WHAT THE LAW IS, NOT WHAT IT SHOULD BE. false false 4437342 0 0 Practice Group Activities: The 15 Practice Groups offer a mechanism by which lawyers can explore conservative and libertarian ideas within the context of a number of specialized fields of law. The Practice Groups currently host more than 200 programs per year, which connect hundreds of our members with legal experts analyzing a recent, noteworthy case. The Regulatory Transparency Project fosters a national conversation about regulation and its costs and benefits by examining many aspects of the Administrative State. Our Article One Project features discussion and examination of the proper role of Congress under our Constitution. 3249088 5712 19715 Student Activities: The Student Division is the cornerstone of the Society's efforts, and we maintain student chapters at nearly every ABA-accredited law school in the country. Each chapter is committed to sparking discussion of critical issues through provocative, high-quality lectures and debates featuring conservative and libertarian legal thought. The Student Chapters host more than 1,000 events each academic year. 3482744 259516 331747 SYMPOSIUM AND CONFERENCES ACTIVITIES: A PROGRAM OF SEMINARS, CONFERENCES AND MEETINGS AT WHICH DISTINGUISHED LEGAL SCHOLARS GIVE LECTURES AND ENGAGE IN DEBATE AND PUBLIC DISCUSSION ABOUT ISSUES OF NATIONAL IMPORTANCE. THESE PROGRAMS INCLUDE PROVIDING TRAVEL SCHOLARSHIPS FOR STUDENTS. 5083188 0 102663 GENERAL PROGRAM 2935015 0 1150938 LAWYERS ACTIVITIES 1803986 0 0 EXTERNAL AFFAIRS 1902792 86752 8157 FACULTY ACTIVITIES 11724981 86752 1261758 22894155 true true false false false false false false false true true true false true true true true false false false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 411 0 true 61 true false false false false false true true false false false false false false X 13 10 false false false false false false false true true false true true true true true true true true true false false DC IL MD NY PA SC X THE FEDERALIST SOCIETY 2028228138 1776 I STREET NW SUITE 300 WASHINGTON DC 20006 Eugene B Meyer Director/President & CEO 40.0 0.0 X X 709023 0 62813 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 40.0 0.0 X X 424750 0 22262 Dean A Reuter Director of Practice Groups 40.0 0.0 X 373000 0 59003 Peter K Redpath Director of Student Division 40.0 0.0 X 252000 0 55042 Nathan Kaczmarek VP & DIR, REGUL. TRANSPARACY 40.0 0.0 X 208875 0 49173 Lisa Ezell VP & DIR, LAWYERS CHAPTER 40.0 0.0 X 220000 0 37395 ALIDA KASS VP & DIRECTOR 40.0 0.0 X 225000 0 15750 Douglas C Ubben FORMER DIRECTOR OF FINANCE 20.0 0.0 X 162356 0 51024 RAYMOND QUIANZON DIRECTOR OF FINANCE 40.0 0.0 X 125455 0 46442 T Kenneth Cribb Jr Director 2.0 0.0 X 60000 0 0 JOHN O MCGINNIS DIRECTOR 1.0 0.0 X 8000 0 0 NICOLE STELLE GARNETT DIRECTOR 1.0 0.0 X 2500 0 0 Steven G Calabresi Director/Co-Chairman 1.0 0.0 X X 0 0 0 LEONARD A LEO DIRECTOR/CO-CHAIRMAN 1.0 0.0 X X 0 0 0 DAVID M MCINTOSH DIRECTOR/VICE CHAIRMAN 1.0 0.0 X X 0 0 0 GARY LAWSON DIRECTOR/SECRETARY 1.0 0.0 X X 0 0 0 BRENT O HATCH DIRECTOR/TREASURER 1.0 0.0 X X 0 0 0 C BOYDEN GRAY DIRECTOR (THRU MAY 21, 2023) 1.0 0.0 X 0 0 0 DON MCGAHN DIRECTOR 1.0 0.0 X 0 0 0 EDWIN MEESE III DIRECTOR 1.0 0.0 X 0 0 0 NICHOLAS QUINN ROSENKRANZ DIRECTOR 1.0 0.0 X 0 0 0 2770959 0 398904 17 false true false Creative Response Concepts 2760 Eisenhower Avenue 4th Floor ALEXANDRIA VA 22314 Media Training 1457265 Three Roads Films 1401 Lavare Street 921 AUSTIN TX 78701 Video Production 1150046 Return on Ideas LLC 11B S King Street LEESBURG VA 20175 MEDIA PRODUCTION 926628 Fonteva Inc PO Box 936929 ATLANTA GA 31193 IT Consulting 309076 DESIGN CUISINE 2659 SHIRLINGTON ROAD ARLINGTON VA 22206 CATERING SERVICE 285985 10 18998099 32527 18998099 REGISTRATION FEES 900099 1312788 1312788 MEMBERSHIP DUES 900099 300432 300432 1613220 859273 859273 0 0 0 0 0 4886115 4868032 21507 18083 -21507 -3424 -3424 0 0 0 0 0 0 16053 6501 9552 9552 MISCELLANEOUS 900099 6605 6605 6605 21483325 1619825 865401 X 10000 10000 341980 341980 0 0 1625710 915136 515829 194745 0 5101703 4214261 468937 418505 321891 242353 66000 13538 725716 314015 395066 16635 422132 279146 110903 32083 0 18434 18434 45834 45834 0 0 27959 27959 3481873 3350829 85639 45405 1313854 1111769 201287 798 505229 350408 122254 32567 0 0 1066724 854486 119583 92655 1767511 1696185 26609 44717 475000 475000 5835067 5788057 21398 25612 0 0 139466 115435 11515 12516 63761 7465 56296 RECORDING 1050860 1037760 13100 HONORARIA 1494663 1470478 24185 JOURNAL 208365 208365 INFORMATION SERVICES 52096 35823 4812 11461 106465 75204 27145 4116 26202293 22894155 2338600 969538 19107 21027 21052535 14895414 9461961 7806376 0 0 0 0 0 0 0 0 11799 13678 538218 457447 2327926 1288520 313615 1039406 8773864 10298913 1685935 5377254 0 0 722280 722280 85593 9286652 42664907 49918447 1482676 1339020 0 0 621094 760260 0 0 0 0 0 0 0 0 0 0 765865 11253820 2869635 13353100 X 25650057 20200004 14145215 16365343 39795272 36565347 42664907 49918447 -4718968 1489043 X false true X true false X 21217539 18225605 17605489 31786362 18998099 107833094 0 0 21217539 18225605 17605489 31786362 18998099 107833094 21101427 86731667 474685 327118 225636 327781 859273 2214493 0 9276 4049 6293 17565 6605 43788 110091375 7035831 0.78782 0.84032 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 1.00000 false false 0 824388 62334 762054 0 884329 815208 69121 0 619209 410978 208231 1039406 0 DEPOSITS 53201 RIGHT OF USE ASSETS 9233451 9286652 0 LEASE LIABILITY 11253820 11253820 X 22978869 1489043 1489043 21489826 -6501 -6501 21483325 26208794 6501 6501 26202293 26202293 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require that management of an organization evaluate tax positions taken by the organization and recognize a tax liability if it is more likely than not that the position will not be sustained upon examination by the Internal Revenue Service. Management has analyzed the Society's tax positions and has concluded that as of September 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability in the financial statements. The Society is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the Society's policy is to recognize them as general and administrative expenses on the statement of activities. PART XI, LINE 4B-OTHER REVENUES INCLUDED ON FORM 990, BUT NOT FINANCIALS: COST OF SALES $(6,501) PART XII, LINE 2D-OTHER EXPENSES INCLUDED ON FINANCIALS, BUT NOT FORM 990: COST OF SALES $6,501 Europe (Including Iceland and Greenland) Program Services CONFERENCE & SEMINARS 320989 North America Program Services CONFERENCE & SEMINARS 4852 East Asia and the Pacific Program Services CONFERENCE & SEMINARS 4979 330820 330820 false false false false false false true MISCELLANEOUS TRAVEL 465 260228 OLIN/SEARLE/SMITH/DARLING FELLOWSHIPS 4 81752 PART I, LINE 2 - Organization's procedures for monitoring use of grant: Olin/Searle/Smith/Darling Fellows are subject to a process of constructive monitoring which begins at the start of their fellowship and continues after, as they embark upon the academic job market. We enlist faculty at their host law schools (members of the fellowship selection committee where possible) to keep track of their scholarly projects as they progress, offering helpful feedback and giving us their views of the progress made. We also touch base with them periodically ourselves to discuss their topics and progress. We also, where possible, ask our Fellows to attend a workshop toward the beginning and toward the end of their tenure, at which they discuss potential article topics and rehearse the job talks they plan to give on the basis of their fellowship projects before a number of professors and members of our staff. After the fellowship is over we keep track of all of our former fellows, providing assistance and encouragement on the academic job market. We prepare an annual report on their status. X X X X X false false false false false false false false false Eugene B Meyer Director/President & CEO 709023 0 0 0 0 0 21350 0 41996 0 772369 0 0 0 Dean A Reuter Director of Practice Groups 373000 0 0 0 0 0 21350 0 38223 0 432573 0 0 0 Douglas C Ubben FORMER DIRECTOR OF FINANCE 162356 0 0 0 0 0 29817 0 21539 0 213712 0 0 0 Peter K Redpath Director of Student Division 252000 0 0 0 0 0 17640 0 37972 0 307612 0 0 0 Nathan Kaczmarek VP & DIR, REGUL. TRANSPARACY 208875 0 0 0 0 0 14621 0 35122 0 258618 0 0 0 Lisa Ezell VP & DIR, LAWYERS CHAPTER 220000 0 0 0 0 0 15400 0 22565 0 257965 0 0 0 ALIDA KASS VP & DIRECTOR 225000 0 0 0 0 0 15750 0 570 0 241320 0 0 0 RAYMOND QUIANZON DIRECTOR OF FINANCE 125455 0 0 0 0 0 29282 0 17445 0 172182 0 0 0 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 424750 0 0 0 0 0 21350 0 1445 0 447545 0 0 0 X 10 32527 FMV false false false PART 1, LINE 8 - CONTRIBUTIONS AND GRANTS: THE ORGANIZATION'S CONTRIBUTIONS AND GRANTS FOR THE PRIOR YEAR (2021) REPORTED $31,786,362 IN CONTRIBUTIONS AND GRANTS. IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958): PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES, SUCH SUM INCLUDED THE NET PRESENT VALUE OF A SERIES OF FUTURE PAYMENTS TOTALING $10,000,000. DURING THE CURRENT YEAR (2022) ONE SUCH FUTURE PAYMENT, IN THE SUM OF $2,000,000, WAS RECEIVED BY THE ORGANIZATION. IN ACCORDANCE WITH ASU 2016-14, ALTHOUGH THE ORGANIZATION DID RECEIVE $2,000,000, THE PAYMENT IS NOT INCLUDED IN CURRENT YEAR CONTRIBUTIONS AND GRANTS INCOME BECAUSE ITS NET PRESENT VALUE WAS PREVIOUSLY REPORTED AS INCOME IN THE PRIOR YEAR (2021) REPORTING PERIOD. PART 1, LINE 17 - OTHER EXPENSES: PART VII, LINE 16 OCCUPANCY: ---------------------------- IN OCTOBER 2022, THE ORGANIZATION ENTERED INTO A NEW LEASE AGREEMENT FOR ITS NATIONAL HEADQUARTERS IN WASHINGTON, D.C. AS PART OF SUCH NEW LEASE AGREEMENT, THE ORGANIZATION NEGOTIATED A PERIOD OF RENT CONCESSION DURING WHICH THE ORGANIZATION DID NOT PAY RENT. HOWEVER, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS UPDATE (ASU) NO. 2016-02, LEASES (TOPIC 842), THE ORGANIZATION RECORDED $477,341 AS RENT EXPENSE FOR THE PERIOD ALTHOUGH RENT WAS NOT PAID. IN ADDITION, DUE TO LEASE ACCOUNTING FROM THE ORGANIZATION'S PREVIOUS LEASE AGREEMENT, IN PRIOR YEARS THE ORGANIZATION RECOGNIZED, MEASURED, AND PRESENTED OPERATING EXPENSES TOTALING $765,865, SEE 2021 FORM 990, SCHEDULE D, PART X. THE NEW LEASE AGREEMENT WOULD OTHERWISE REVERSE $765,865 IN 2022 EXPENSES; HOWEVER, IN ACCORDANCE WITH 842-10-25-11, THE ORGANIZATION INSTEAD HAS REMEASURED THE $765,865 IN EXPENSES AND ADJUSTED THE CORRESPONDING RIGHT-OF-USE ASSET RATHER THAN REFLECTING SUCH SUM IN REDUCED EXPENSE FROM OPERATIONS. PART III, LINE 4D - OTHER PROGRAM SERVICE ACTIVITIES: GENERAL PROGRAM: ================ PROVIDES FOR OTHER INCIDENTAL ACTIVITIES USEFUL TO LAWYERS, STUDENTS, FACULTY AND OTHERS SUCH AS OUR CURRENT FREEDOM OF THOUGHT PROJECT WHICH HIGHLIGHTS CHALLENGES TO FREEDOM OF THOUGHT. LAWYER ACTIVITIES: ================== The Federalist Society's Lawyers Division was founded in 198 6 to bring together attorneys, business and policy leaders, and others interested in examining and improving the state of the law. The Lawyers Division reaches the legal community through more than 100 lawyers chapters located in virtually every major city in the United States. Every year, the chapters organize more than 400 programs. Each chapter is run by local volunteer leadership. The chapters host speeches, panel discussions and debates on current topics at the local and national level. EXTERNAL AFFAIRS: ================= THIS INITIATIVE IS DESIGNED TO SPARK ROBUST PUBLIC DEBATE ABOUT THE ROLE OF THE JUDGES AND STATE SUPREME COURTS, AS WELL AS TO MOTIVATE OPINION LEADERS, THE PRESS, AND THE GENERAL PUBLIC TO BE MORE INFORMED ABOUT AND INTERESTED IN ISSUES OF JUDICIAL SELECTION AND APPOINTMENT. FACULTY ACTIVITIES: ========================= THE FACULTY DIVISION PROVIDES A SETTING FOR CONSTRUCTIVE SCHOLARLY DISCOURSE AND QUALITY SCHOLARSHIP AMONG CONSERVATIVE AND LIBERTARIAN FACULTY AND AMONGST FACULTY AS A WHOLE. THE FACULTY DIVISION HAS ENABLED US TO CULTIVATE A GROWING COMMUNITY OF SCHOLARS. PART VI, SECTION A, LINE 1 - EXECUTIVE COMMITTEE: THE EXECUTIVE COMMITTEE OF THE SOCIETY CONSISTS OF THREE MEMBERS FROM THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL MANAGE THE AFFAIRS OF THE CORPORATION AT THE DIRECTION OF THE BOARD OF DIRECTORS. PART VI, SECTION B, LINE 11B - REVIEW PROCESS FOR FORM 990: THE FORM IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM, ENGAGED BY THE SOCIETY'S BOARD, WHICH FORWARDS A DRAFT RETURN TO THE ORGANIZATION'S DIRECTOR OF FINANCE AND THE PRESIDENT FOR THEIR REVIEW. UPON DISCUSSION AND COMMENTS WITH THE CPA FIRM ON THE DRAFT FORM 990, A FINAL DRAFT IS PREPARED AND SENT BACK FOR REVIEW AND APPROVAL. FOLLOWING APPROVAL OF THE FINAL DRAFT, THE CPA FIRM THEN PRESENTS A COPY OF THE FINAL DRAFT TO THE AUDIT COMMITTEE FOR REVIEW AND DISCUSSION. UPON APPROVAL OF THE DRAFT FORM 990 BY THE AUDIT COMMITTEE, A COPY IS THEN CIRCULATED TO THE ENTIRE BOARD FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL OF THE FORM 990 BY THE BOARD, THEN THE CPA FIRM COORDINATES E-FILING AUTHORIZATION AND COMMENCES THE ELECTRONIC FILING. PART VI, SECTION B, LINE 12 - CONFLICT OF INTEREST POLICY: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS AND EMPLOYEES OF THE SOCIETY, INCLUDING SUCH INDIVIDUALS THAT SERVE ON BOARD COMMITTEES WHO ARE NOT MEMBERS OF THE BOARD. If such individuals become aware of an actual or potential conflict of interest, they must disclose it promptly by following the procedures below: Employees ========== Employees should report any actual or potential conflicts to their supervisor, or to the President or the Vice President and Director of Finance. The President, or his designee, will review the situation and decide what, if any, actions should be taken in response. Directors, Officers and Key Employees (as defined in 990 instructions) ====================================================================== Directors, Officers and Key Employees (as designated under the Form 990 rules) should promptly notify the President or the Chairman of the Board if they become aware of an actual or potential conflict of interest; whether it involves the person or someone else associated with the Society. The President should promptly notify the Chairman of the Board or the Chair of the audit committee of any actual or potential conflict of interest. The Board of Directors, or its designee, reviews actual or potential conflicts of interest involving directors, officers and key employees to determine appropriate steps to manage or resolve situations that may raise conflicts. If there is uncertainty about whether an actual or potential conflict of interest exists, the Board of Directors will consider the matter and make a determination. Additional Procedures Specific to Directors ------------------------------- Where a director has a conflict of interest involving a matter that comes before the Board of Directors or a Board committee, the procedures below apply: 1. the director may not be counted in determining the presence of a quorum at the meeting, even where applicable law permits this. 2. the director must disclose his or her interest in the matter to the other members of the board of directors or board committee, and describe all material facts related to the matter. if the director has a confidentiality obligation that prevents him or her from disclosing any material facts, they must disclose such obligation. 3. the director may answer factual questions from other directors and staff and may briefly state his or her position on the matter. 4. the director must recuse himself or herself from deliberations on the matter. 5. the director will abstain from voting on the matter and will not be present during voting. PART VI SECTION B, LINES 15A/15B-REVIEW PROCESS OF OFFICER COMPENSATION: THE BOARD OF DIRECTORS SHALL AUTHORIZE A REVIEW BY THE COMPENSATION COMMITTEE OF THE PRESIDENT'S COMPENSATION ARRANGEMENT TO BE COMPLETED IN TIME FOR THE FULL BOARD TO REVIEW DURING ITS NEXT MEETING AT WHICH THE BUDGET FOR THE ORGANIZATION IS APPROVED. THE REVIEW SHOULD CONSIDER THE INTELLECTUAL RIGOR OF THE FEDERALIST SOCIETY'S PROGRAMS AND THEIR INFLUENCE IN LEGAL ACADEMIA AND PUBLIC POLICY DEBATES, THE FUNDRAISING SUCCESS OF THE CURRENT FISCAL YEAR AND THE PROJECTED REVENUE FOR THE NEXT FISCAL YEAR, AND THE OVERALL MANAGEMENT OF THE FEDERALIST SOCIETY STAFF AND IMPLEMENTATION OF ITS PROGRAMMING. THE REVIEW SHALL ALSO CONSIDER THE EXECUTIVE COMPENSATION FOR SIMILAR, APPROPRIATE NATIONAL TAX-EXEMPT ORGANIZATIONS AND SEEK TO MAINTAIN EXECUTIVE COMPENSATION THAT IS COMPARABLE TAKING INTO ACCOUNT THEIR AVERAGE LEVELS OF COMPENSATION, REVENUE AND ASSETS. The Compensation Committee, from time to time, reviews the compensation levels set by the President for the Federalist Society staff. the Board of Directors provides authority to the President to set salary for all other staff of the Federalist Society. From time to time, the President shall send a review to the Board of Directors his plans to adjust compensation for the Executive Vice President and other senior staff based on the excellent performance of the organization, taking into account compensation comparable to similar national tax-exempt organizations considering their average levels of compensation, revenue and assets. PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS, POLICIES & FINANCIALS: ORGANIZATIONAL DOCUMENTS ARE AVAILABLE TO ANYONE WHO REQUESTS THEM. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONSULTING/PROF SER TOTAL FEES:1896997 FORM 990 PART IX LINE 11G DESCRIPTION:MEDIA TRAINING & CONSULT TOTAL FEES:1572336 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING TOTAL FEES:12540