2024-10-17T12:53:21-05:00 2023-12-31 111986323 MARCUM LLP 100 WESTMINSTER STREET SUITE 500 PROVIDENCE RI 02903 990 2023-01-01 822279600 LEGAL INSURRECTION FOUNDATION LEGA 4012464192 18 MAPLE AVE 280 BARRINGTON RI 028063560 WILLIAM JACOBSON PRESIDENT 4012464192 2024-10-16 1 1 DAVID FONTAINE P00011053 4016004500 2024-10-16 2023 2024-10-15 13:58:12Z X WILLIAM JACOBSON 18 MAPLE AVE 280 BARRINGTON RI 028063560 1230798 0 X LEGALINSURRECTIONFOUNDATION.ORG X 2017 RI TO EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. 3 2 4 0 10525 0 626915 1220273 0 0 5 0 27622 10525 654542 1230798 0 0 0 0 330277 178556 0 0 71618 381780 644454 712057 823010 -57515 407788 136083 545554 257 1940 135826 543614 TO EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. 0 0 650944 EDUCATE AND INFORM THE PUBLIC ON LEGAL, HISTORICAL, ECONOMIC, ACADEMIC AND CULTURAL ISSUES RELATED TO THE CONSTITUTION, LIBERTY AND WORLD EVENTS, THROUGH INVESTIGATIVE NEWS REPORTING, OUTREACH, RESEARCH, AUDIO-VISUAL MEDIA, INTERACTIVE ONLINE PLATFORMS AND FORUMS. 650944 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 14 0 4 1 1 1 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AR CA CO CT GA HI IL KS KY MA MI MN MS NM NH NJ NY OH OR PA RI SC TN UT WV WI X WILLIAM JACOBSON 4012464192 18 MAPLE AVE 280 BARRINGTON RI 028063560 X WILLIAM JACOBSON PRESIDENT 15.00 X X 0 0 0 ANNE SEGAL SECRETARY 2.00 X X 0 0 0 MARTHA WALLICK TREASURER 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 1220273 658 1220273 OTHER REVENUE 541900 10525 10525 10525 1230798 0 10525 0 165729 138115 13814 13800 12827 10690 1069 1068 22117 22117 25931 25931 58495 1745 56750 2838 2838 16303 16303 18637 18637 7769 7769 AUTHORS 412682 412682 WEBSITE DEVELOPMENT 26902 26902 SOCIAL MEDIA SERVICES 23175 23175 DUES & SUBSCRIPTIONS 20743 20743 8862 8862 823010 650944 100448 71618 135045 545554 1038 136083 545554 257 1940 257 1940 X 135826 543614 135826 543614 136083 545554 407788 0 X X 0 1 X 1 0 X 273789 377181 581065 626915 1220273 3079223 273789 377181 581065 626915 1220273 3079223 1155855 1923368 5 5 3079228 205383 0.62460 0.64280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1230798 0 1230798 0 1230798 872048 49038 49038 823010 0 823010 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31,2023. THE FOUNDATION RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE THE AGENCY ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX POSITIONS ARE CLASSIFIED AS INTEREST EXPENSE AND INCOME TAX EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES. THE FOUNDATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS IN 2023. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUAL BASIS EXPENSES 49,038. SOROCK CONSULTING LLC RELATIVE OF DIRECTOR 71357 CONSULTING 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PRESIDENT PERFORMS A DETAIL REVIEW OF THE RETURN. THE FILING IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BY REQUEST TO DIRECTORS ASKING FOR DISCLOSURE OF "INTERESTS" UNDER THE CONFLICT POLICY. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2: THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GAAP AND APPLY THE ACCRUAL METHOD OF ACCOUNTING WHILE THE 990 HAS BEEN PREPARED ON A CASH BASIS FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR AMENDED RETURN; PART VIII, LINE 1G THE RETURN IS AMENDED TO REFLECT NON-CASH CONTRIBUTIONS OF $658 ON PART VIII, LINE 1G THAT WAS PREVIOUSLY NOT SEPARATELY STATED.