2025-08-15T16:13:22-04:00 2024-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-10-01 363235550 THE FEDERALIST SOCIETY FOR LAW AND PUBLIC POLICY STUDIES % THE FEDERALIST SOCIETY FEDE 2028228138 1776 I STREET NW Suite 300 WASHINGTON DC 200063774 SHELDON GILBERT PRESIDENT & CEO 2028228138 2025-08-15 true true ISRAEL TANNENBAUM P01589203 3012726000 2025-08-15 2023 2025-03-06 01:10:19Z STEVEN G CALABRESI 1776 I STREET NW SUITE 300 WASHINGTON DC 20006 24684408 false X WWW.FED-SOC.ORG X 1982 TX 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 63 6125 0 0 18998099 16482333 1613220 1706350 855849 4355763 16157 5445 21483325 22549891 351980 323647 0 0 8197152 9085057 0 0 979518 17653161 18308815 26202293 27717519 -4718968 -5167628 49918447 48330166 13353100 14302983 36565347 34027183 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 4411965 1250 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. 3954501 146803 1250 Student Activities: The Student Division is the cornerstone of the Society's efforts, and we maintain student chapters at nearly every 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. 3033415 66137 330611 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. 5956103 197943 GENERAL PROGRAM 3733766 1160601 LAWYERS ACTIVITIES 1732011 EXTERNAL AFFAIRS 1679435 110707 5634 FACULTY ACTIVITIES 13101315 110707 1364178 24501196 true true false false false false false false false true true true false true true false false false false false true false false false false false false true true true false false false false false false false false true false false false false false false false false true 412 0 true 63 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 X Eugene B Meyer Director/President & CEO 40.0 0.0 X X 730081 0 72633 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 40.0 0.0 X X 445500 0 24103 Dean A Reuter Director of Practice Groups 40.0 0.0 X 391000 0 67692 Peter K Redpath Director of Student Division 40.0 0.0 X 272000 0 63876 RAYMOND QUIANZON DIRECTOR OF FINANCE 40.0 0.0 X 238000 0 57745 Nathan Kaczmarek VP & DIR, REGUL. TRANSPARACY 40.0 0.0 X 220500 0 56723 Lisa Ezell VP & DIR, LAWYERS CHAPTER 40.0 0.0 X 231000 0 44015 ALIDA KASS VP & DIRECTOR 40.0 0.0 X 225000 0 15750 T Kenneth Cribb Jr Director 0.0 0.0 X 55000 0 0 JOHN O MCGINNIS DIRECTOR 0.0 0.0 X 8000 0 0 NICOLE STELLE GARNETT DIRECTOR 0.0 0.0 X 2500 0 0 Steven G Calabresi Director/Co-Chairman 0.0 0.0 X X 0 0 0 LEONARD A LEO DIRECTOR/CO-CHAIRMAN 0.0 0.0 X X 0 0 0 DAVID M MCINTOSH DIRECTOR/VICE CHAIRMAN 0.0 0.0 X X 0 0 0 GARY LAWSON DIRECTOR/SECRETARY 0.0 0.0 X X 0 0 0 BRENT O HATCH DIRECTOR/TREASURER 0.0 0.0 X X 0 0 0 DONALD MCGAHN II DIRECTOR 0.0 0.0 X 0 0 0 EDWIN MEESE III DIRECTOR 0.0 0.0 X 0 0 0 NICHOLAS QUINN ROSENKRANZ DIRECTOR 0.0 0.0 X 0 0 0 2818581 0 402537 19 false true false CRC ADVISORS INC 950 N GLEBE ROAD SUITE 400 ARLINGTON VA 22203 MEDIA TRAINING 1394468 RETURN ON IDEAS 1846 E ROSEMEADE PARKWAY SUITE 109 CARROLTON TX 75007 MEDIA PRODUCTION 1206557 FONTEVA INC PO BOX 936929 ATLANTA GA 31193 IT CONSULTING 361669 FTI CONSULTING MANAGEMENT LTD 909 COMMERCE ROAD ANNAPOLIS MD 21401 MGMT CONSULTING 212991 JAMES P KELLY III PC 6220 BANNERHORN RUND ALPHARETTA GA 30005 INT'L CONSULTING 205000 11 16482333 141218 16482333 REGISTRATION FEES 900099 1375067 1375067 MEMBERSHIP DUES 900099 331283 331283 1706350 995616 995616 0 0 0 0 0 2208557 3274675 1796510 326575 412047 2948100 3360147 3360147 0 0 0 0 0 0 14605 11432 3173 3173 MISCELLANEOUS 900099 2272 2272 2272 22549891 1708622 4358936 X 8500 8500 315147 315147 0 0 1677137 910650 527884 238603 0 5761184 4759693 602575 398916 361293 277401 58504 25388 806091 633594 118480 54017 479352 348584 61282 69486 0 38026 38026 63514 63514 0 0 97584 97584 3590096 3257386 244118 88592 1417208 1378857 38351 563712 426069 123618 14025 0 0 1055590 917678 117056 20856 2222246 2156506 29689 36051 58296 58296 6382788 6358921 16842 7025 0 0 72827 64088 7283 1456 45528 45528 RECORDING 675236 672963 2273 HONORARIA 1617717 1593717 24000 JOURNAL 248103 248103 INFORMATION SERVICES 42726 28994 13248 484 117618 86049 30950 619 27717519 24501196 2236805 979518 21027 833 14895414 17596190 7806376 5445583 0 0 0 0 0 0 0 0 13678 18200 457447 579383 2410548 1361347 1039406 1049201 10298913 8590057 5377254 5368362 0 0 722280 395705 9286652 9286652 49918447 48330166 1339020 1561848 0 0 760260 1487315 0 0 0 0 0 0 0 0 0 0 11253820 11253820 13353100 14302983 X 20200004 20615651 16365343 13411532 36565347 34027183 49918447 48330166 -5167628 2684959 -55495 X false false false X 18225605 17605489 31786362 18998099 16482333 103097888 0 0 18225605 17605489 31786362 18998099 16482333 103097888 21453477 81644411 327118 225636 327781 859273 995616 2735424 0 4049 6293 17565 6605 2272 36784 105870096 7189036 0.77118 0.78782 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 1.00000 false false 892191 69387 822804 887127 825694 61433 631230 466266 164964 1049201 0 DEPOSITS 53201 RIGHT OF USE ASSETS 9233451 9286652 0 LEASE LIABILITY 11253820 11253820 Europe (Including Iceland and Greenland) Program Services CONFERENCE & SEMINARS 143691 North America Program Services CONFERENCE & SEMINARS 15600 Middle East and North Africa Program Services CONFERENCE & SEMINARS 10223 169514 169514 false false false false false false true HARVARD LAW SCHOOL 1563 MASSACHUSETTS AVE CAMBRIDGE MA 02138 042103580 501(C)(3) 6000 GENERAL SUPPORT MISCELLANEOUS TRAVEL 399 212940 OLIN/SEARLE/SMITH/DARLING FELLOWSHIPS 4 102207 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 730081 0 0 0 0 0 23100 0 50044 0 803225 0 0 0 Dean A Reuter Director of Practice Groups 391000 0 0 0 0 0 23100 0 45162 0 459262 0 0 0 Peter K Redpath Director of Student Division 272000 0 0 0 0 0 19040 0 45406 0 336446 0 0 0 Nathan Kaczmarek VP & DIR, REGUL. TRANSPARACY 220500 0 0 0 0 0 15435 0 41858 0 277793 0 0 0 Lisa Ezell VP & DIR, LAWYERS CHAPTER 231000 0 0 0 0 0 16660 0 27925 0 275585 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 238000 0 0 0 0 0 16800 0 41515 0 296315 0 0 0 LEE LIBERMAN OTIS DIRECTOR/SENIOR VICE PRESIDENT 445500 0 0 0 0 0 23100 0 1537 0 470137 0 0 0 X 10 141218 FMV false false false PART 1, LINE 8 - CONTRIBUTIONS AND GRANTS: THE ORGANIZATION'S CONTRIBUTIONS AND GRANTS FOR TAX 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 TAX YEAR 2023 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 ON THE 2021 TAX YEAR 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 $396,049 AS RENT EXPENSE FOR THE PERIOD ALTHOUGH RENT WAS NOT PAID. 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 1986 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, A COPY IS 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. PART VII, LINE 2 THE AUDIT OF THE FEDERALIST SOCIETY'S FINANCIAL STATEMENTS WAS NOT COMPLETED PRIOR TO THE FILING OF THIS RETURN. THE RETURN HAS BEEN PREPARED BASED ON RECORDS AVAILABLE AT THE TIME OF FILING. AN AMENDED RETURN WILL BE FILED TO REVISE SCHEDULE D ONCE THE AUDIT IS COMPLETED. AS WELL AS, FORM 990 PARTS IV AND VIII-XII WILL BE REVISED, AS APPLICABLE, ONCE THE AUDIT IS COMPLETE. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONSULTING FEES TOTAL FEES:2183190 FORM 990 PART IX LINE 11G DESCRIPTION:MEDIA TRAINING TOTAL FEES:1392892 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING FEES TOTAL FEES:14014