Skip to main content

Nonprofit · EIN 04-3467254

FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC

Tax-exempt · PHILADELPHIA, PA 19106

Financials

$35.9M$34.2M2022$33.4M$28M2023$40M$29.7M2024
Revenue Expenses · by fiscal year end
Financials of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$40,016,763$29,735,575$10,281,188$74,097,710$9,637,453$64,460,257
June 30, 2024990$33,424,334$27,991,138$5,433,196$63,265,155$10,036,913$53,228,242
June 30, 2023990$35,935,057$34,236,134$1,698,923$51,099,560$5,948,620$45,150,940
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$36,482,507
Program service revenue
$535,440
Investment income
$2,927,609
Royalties
$69,696
Net gain from sales of assets
$1,700,418
Other revenue
$71,207

Expenses

Grants and similar amounts paid
$665,615
Compensation of officers, directors and key employees
$2,335,975
Other salaries and wages
$12,613,502
Salaries, compensation and benefits (total)
$17,997,846
Professional fundraising fees
$0
Legal fees
$294,872
Accounting fees
$45,046
Occupancy
$1,237,266
Travel
$1,061,647
Depreciation
$777,751
Program services (functional)
$23,647,763
Management and general (functional)
$2,843,823
Fundraising (functional)
$3,243,989

Balance sheet and other

Total assets, start of year
$63,265,155
Total assets, end of year
$74,097,710
Total liabilities, end of year
$9,637,453
Net assets, end of year
$64,460,257
Land, buildings and equipment
$4,828,376
Publicly traded securities
$49,014,155
Net assets without donor restrictions
$58,178,151
Net assets with donor restrictions
$6,282,106
Gross unrelated business income
$1,134
Gross receipts
$61,946,167
Employees
162
Volunteers
17
Year formed
1999
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
GREGORY LUKIANOFFPRESIDENT AND CEO
Officer
40$621,657$45,399
ALISHA GLENNONCHIEF OPERATING OFFICER
Officer
40$401,607$45,887
BOB CORN REVERECHIEF COUNSEL
Highest-paid employee
40$400,432$40,129
WILLIAM CREELEYLEGAL DIRECTOR
Key employee
40$367,557$43,187
RONALD LONDONGENERAL COUNSEL
Key employee
40$299,429$40,193
NICHOLAS PERRINOEXECUTIVE VICE PRESIDENT
Key employee
40$279,251$39,402
DARPANA SHETHVP OF LITIGATION THROUGH NOV 2024
Highest-paid employee
40$248,997$38,187
MATT HARWOODVICE PRESIDENT OF COMMUNIC
Highest-paid employee
40$189,103$34,083
BRIDGET GLACKINCHIEF DEVELOPMENT OFFICER
Highest-paid employee
40$185,916$33,064
SULEYMAN GOKYIGITCHIEF INFORMATION OFFICER
Highest-paid employee
40$188,272$7,868
KURT JAGGERSCHAIR AS OF NOV 2024
Trustee or director, Officer
1$0$0
JACK HENNEMANVICE CHAIR
Trustee or director, Officer
1$0$0
SANDY LEONGSECRETARY AS OF NOV 2024
Trustee or director, Officer
1$0$0
KMELE FOSTERTREASURER
Trustee or director, Officer
1$0$0
HARVEY SILVERGLATECO-FOUNDER
Trustee or director, Officer
1$0$0
6 more people on this return
NameTitleHours / weekCompensation
SAMUEL J ABRAMSDIRECTOR
Trustee or director
1$0
JOHN ELLISDIRECTOR AS OF NOV 2024
Trustee or director
1$0
ALLISON HAYWARDDIRECTOR AS OF MAR 2025
Trustee or director
1$0
JOSEPH MALINEDIRECTOR
Trustee or director
1$0
VIRGINIA POSTRELDIRECTOR AS OF NOV 2024
Trustee or director
1$0
KEITH WHITTINGTONDIRECTOR
Trustee or director
1$0
990 for the year ended June 30, 2024: 20 people
NameTitleHours / weekCompensationOther / benefits
BOB CORN REVERECHIEF COUNSEL
Highest-paid employee
40$539,925$29,679
GREGORY LUKIANOFFPRESIDENT AND CEO
Officer
40$499,505$45,309
ALISHA GLENNONCHIEF OPERATING OFFICER
Officer
40$390,406$45,309
WILLIAM CREELEYLEGAL DIRECTOR
Key employee
40$349,837$41,572
NICHOLAS PERRINOEXECUTIVE VICE PRESIDENT
Key employee
40$260,345$37,670
RONALD LONDONGENERAL COUNSEL
Key employee
40$252,372$37,711
DARPANA SHETHVICE PRESIDENT OF LITIGATION
Highest-paid employee
40$233,789$36,698
MATT HARWOODVICE PRESIDENT OF COMMUNICATIONS
Highest-paid employee
40$181,135$33,077
BRIDGET GLACKINSENIOR VICE PRESIDENT, DEV
Highest-paid employee
40$168,689$32,123
JOSEPH COHNLEGISLATIVE & POLICY DIREC
Highest-paid employee
40$177,527$18,386
JOHN ELLISCHAIRMAN
Trustee or director, Officer
1$0$0
JACK HENNEMANVICE CHAIR AS OF OCT 2023
Trustee or director, Officer
1$0$0
VIRGINIA POSTRELSECRETARY
Trustee or director, Officer
1$0$0
KMELE FOSTERTREASURER
Trustee or director, Officer
1$0$0
HARVEY SILVERGLATECO-FOUNDER
Trustee or director, Officer
1$0$0
SAMUEL J ABRAMSDIRECTOR
Trustee or director
1$0$0
KURT JAGGERSDIRECTOR AS OF AUG 2023
Trustee or director
1$0$0
SANDY LEONGDIRECTOR
Trustee or director
1$0$0
JOSEPH MALINEDIRECTOR
Trustee or director
1$0$0
KEITH WHITTINGTONDIRECTOR
Trustee or director
1$0$0
990 for the year ended June 30, 2023: 21 people
NameTitleHours / weekCompensationOther / benefits
GREGORY LUKIANOFFPRESIDENT AND CEO
Officer
40$438,128$41,978
ALISHA GLENNONCHIEF OPERATING OFFICER
Officer
40$324,508$41,978
WILLIAM CREELEYLEGAL DIRECTOR
Key employee
40$272,411$38,725
ROBERT SHIBLEYEXECUTIVE DIRECTOR (UNTIL 9/2022)
Officer
40$235,864$31,653
NICHOLAS PERRINOEXECUTIVE VICE PRESIDENT
Key employee
40$208,434$34,434
DARPANA SHETHVICE PRESIDENT OF LITIGATION
Key employee
40$204,961$34,365
RONALD LONDONGENERAL COUNSEL
Highest-paid employee
40$198,108$33,984
JOSEPH COHNLEGISLATIVE & POLICY DIRECTOR
Highest-paid employee
40$148,168$17,222
BRIDGET GLACKINSENIOR VICE PRESIDENT, DEVELOPMENT
Highest-paid employee
40$127,845$28,099
ADAM STEINBAUGHATTORNEY
Highest-paid employee
40$126,380$9,237
ADAM GOLDSTEINVICE PRESIDENT OF RESEARCH
Highest-paid employee
40$119,199$14,585
JOHN ELLISCHAIRMAN
Trustee or director, Officer
1$0$0
VIRGINIA POSTRELSECRETARY
Trustee or director, Officer
1$0$0
JOSEPH MALINETREASURER
Trustee or director, Officer
1$0$0
HARVEY SILVERGLATECO-FOUNDER
Trustee or director, Officer
1$0$0
SAMUEL J ABRAMSDIRECTOR
Trustee or director
1$0$0
KMELE FOSTERDIRECTOR
Trustee or director
1$0$0
KEITH WHITTINGTONDIRECTOR
Trustee or director
1$0$0
ANTHONY DICKVICE CHAIR & DIRECTOR TO APR 2023
Trustee or director, Officer
1$0$0
JOHN MCWHORTERDIRECTOR TO APR 2023
Trustee or director
1$0$0
MARLENE MIESKEDIRECTOR TO MAY 2023
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
510 WALNUT ST STE 900, PHILADELPHIA, PA 19106-3621
Principal officer (990 for 2024)
GREGORY LUKIANOFF, 510 WALNUT STREET 900, PHILADELPHIA, PA 19106
Signed the 990
GREGORY LUKIANOFF, PRESIDENT AND CEO
Phone
(215) 717-3473
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

THE FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION'S (FIRE'S) MISSION IS TO DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT-THE MOST ESSENTIAL QUALITIES OF LIBERTY.(CONTINUED ON SCHEDULE O)FIRE EDUCATES AMERICANS ABOUT THE IMPORTANCE OF THESE INALIENABLE RIGHTS, PROMOTES A CULTURE OF RESPECT FOR THESE RIGHTS, AND PROVIDES THE MEANS TO PRESERVE THEM. FIRE RECOGNIZES THAT COLLEGES AND UNIVERSITIES PLAY A VITAL ROLE IN PRESERVING FREE THOUGHT WITHIN A FREE SOCIETY. TO THIS END, WE PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON OUR NATION'S CAMPUSES, INCLUDING FREEDOM OF SPEECH, FREEDOM OF ASSOCIATION, DUE PROCESS, LEGAL EQUALITY, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE.

990 for the year ended June 30, 2025

Program accomplishments

  • PUBLIC AWARENESS: FIRE EXECUTES BROAD COMMUNICATIONS EFFORTS TO GENERATE AWARENESS OF FREE SPEECH ISSUES. WE SEEK TO REACH MILLIONS OF AMERICANS BY GETTING OUR CASES AND COMMENTARY IN PRINT, PLACING OP-EDS, AND COORDINATING MEDIA APPEARANCES; PRODUCING CREATIVE AND COMPELLING CONTENT FOR OUR SOCIAL MEDIA CHANNELS THAT IS EASILY DIGESTIBLE AND SHAREABLE; AND MAINTAINING A ROBUST PUBLICATIONS PROGRAM TO GET OUR THOUGHT LEADERSHIP IN FRONT OF THE EXPERTS THAT NEED TO SEE IT IN SCHOLARLY ARTICLES, ACADEMIC PUBLICATIONS, BOOKS, AND MORE. IN THE FISCAL YEAR 2024-2025, FIRE RECEIVED 19,089 MEDIA MENTIONS; OUR SOCIAL MEDIA CONTENT RECEIVED 1.6 MILLION LIKES, COMMENTS, AND SHARES; AND OUR VIDEOS RECEIVED 10.4 MILLION VIEWS. OUR WEBSITE RECEIVED 4.7 MILLION VIEWS.
    Expenses $6,343,916 · grants $1,593 · revenue $3,700
  • FIRE LITIGATION: FIRE STRATEGICALLY LITIGATES IN COURTS NATIONWIDE TO VINDICATE FIRST AMENDMENT RIGHTS. IN SERVICE OF OUR EXPANDED MISSION TO DEFEND FREE SPEECH BOTH ON AND OFF CAMPUS, OUR LITIGATION PROGRAM IS GROWING INTO A PREMIER PUBLIC-INTEREST LAW FIRM FOR FREE EXPRESSION. FIRE ATTORNEYS REVIEW EACH AND EVERY CASE SUBMISSION WE RECEIVE AND ALSO PROACTIVELY SEEK OUT LEGAL CHALLENGES WITH THE POTENTIAL TO SECURE LASTING LEGAL PRECEDENTS, MAJOR PUBLIC-POLICY REFORM, OR CLEAR CULTURAL IMPACT. SINCE FIRE BEGAN LITIGATING IN 2014, FIRE'S LITIGATION PROGRAM HAS SECURED 42 VICTORIES AND NEARLY $4 MILLION IN DAMAGES AND FEES. (CONTINUED ON SCHEDULE O.)
    Expenses $4,144,884 · grants $1,296 · revenue $459,550
  • RESEARCH: FIRE'S RESEARCH TEAM GATHERS SIGNIFICANT DATA ON THE NATION'S CLIMATE FOR FREE EXPRESSION SO THAT WE CAN PROVIDE CONCRETE EVIDENCE OF AMERICA'S FREE SPEECH CRISIS AND ARM ADVOCATES WITH TOOLS THEY CAN USE TO FIGHT CENSORSHIPS. THESE EFFORTS INCLUDE OUR FREE SPEECH INDEX, A QUARTERLY SURVEY ON NATIONAL ATTITUDES TOWARD FREE SPEECH, AND ANNUAL COLLEGE FREE SPEECH RANKINGS, THE NATION'S MOST COMPREHENSIVE ASSESSMENT OF THE CAMPUS CLIMATE FOR FREE EXPRESSION.
    Expenses $3,086,891 · grants $500,032 · revenue $52,300
  • STRATEGIC PARTNERSHIPS: FIRE'S STRATEGIC PARTNERSHIPS PROGRAM INITIATES, CULTIVATES, AND MAINTAINS RELATIONSHIPS WITH FIRE'S GROWING LIST OF ALLIES. THROUGH THESE EFFORTS, WE MONITOR AND MAINTAIN OPPORTUNITIES TO ENHANCE OUR WORK BY COLLABORATING WITH A WIDE RANGE OF PARTNERS.
    Expenses $2,844,709 · grants $142,924
  • CAMPUS RIGHTS ADVOCACY (CRA): FIRE CONTINUES TO PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON CAMPUS, AND OUR CRA PROGRAM LEADS THESE EFFORTS. OUR EXPERT STAFF REVIEWS EVERY CASE SUBMISSION AND TAKES ACTION BY INTERVENING DIRECTLY WITH ADMINISTRATORS; USING FREEDOM OF INFORMATION ACT (FOIA) REQUESTS OR THREATS TO SCHOOLS' ACCREDITATION; APPLYING PUBLIC PRESSURE TO SCHOOLS TO REVERSE RIGHTS VIOLATIONS; AND WORKING WITH STUDENTS AND FACULTY WITH OTHER MEANS OF CREATIVE ADVOCACY. IN THE 2024-25 FISCAL YEAR, FIRE'S CRA TEAM SECURED 82 VICTORIES.
    Expenses $2,636,541 · grants $879 · revenue $12,492
  • LEGISLATIVE AND POLICY: FIRE'S LEGISLATIVE AND POLICY TEAM WORKS AT THE STATE AND FEDERAL LEVELS TO ADVOCATE ON BEHALF OF FREE SPEECH-FRIENDLY LEGISLATION AND AGAINST PROPOSED LAWS THAT WOULD RESTRICT SPEECH. THE TEAM PROPOSES MODEL LEGISLATION, TESTIFIES BEFORE STATE AND FEDERAL BODIES, MEETS WITH POLICYMAKERS TO PROVIDE LEGISLATIVE ANALYSIS, AND ISSUES PUBLIC COMMENTARY. IN THE FISCAL YEAR 2024-25, THEY SECURED 20 LEGISLATIVE VICTORIES IN 11 STATES, SHORING UP CAMPUS DUE PROCESS RIGHTS, DEFEATING RESTRICTIONS ON ONLINE EXPRESSION, AND MORE.
    Expenses $1,580,594 · grants $510 · revenue $1,000
  • PUBLIC ADVOCACY: FIRE'S PUBLIC ADVOCACY DEPARTMENT ENGAGES IN NON-LITIGATION ADVOCACY TO DEFEND AND PROMOTE EXPRESSIVE RIGHTS AND A STRONG CULTURE OF FREE EXPRESSION. OUR EXPERT STAFF REVIEWS EVERY CASE SUBMISSION AND TAKES ACTION BY INTERVENING DIRECTLY WITH GOVERNMENT OFFICIALS, WHILE ENGAGING IN CREATIVE ADVOCACY SUCH AS EMAIL-WRITING CAMPAIGNS AND PETITIONS THAT APPLY PUBLIC PRESSURE TO BAD ACTORS TO REVERSE RIGHTS VIOLATIONS. IN THE FISCAL YEAR 2024-25, THE PUBLIC ADVOCACY TEAM SECURED 17 VICTORIES.
    Expenses $970,629 · grants $334 · revenue $1,750
  • ENGAGEMENT & MOBILIZATION: FIRE'S ENGAGEMENT AND MOBILIZATION TEAM IS RAPIDLY BECOMING THE "HOME BASE" FOR AMERICA'S FREE SPEECH CONSTITUENCY, GIVING THEM THE COMMUNITY, THE KNOWLEDGE, AND THE RESOURCES NEEDED TO PROMOTE A CULTURE OF FREEEXPRESSION.
    Expenses $913,085 · grants $12,717 · revenue $1,648
  • POLICY REFORM PROJECT: OUR POLICY REFORM TEAM PROACTIVELY AND SYSTEMATICALLY DOCUMENTS AND EXPOSES CAMPUS POLICIES THAT VIOLATE COLLEGE STUDENTS' FREE SPEECH RIGHTS. THE CENTERPIECE OF THEIR WORK IS MAINTAINING FIRE'S SPOTLIGHT DATABASE, WHICH CATALOGS RESTRICTIONS ON FREE SPEECH ON OVER 475 CAMPUSES NATIONWIDE. THE TEAM ALSO WORKS TO REFORM POLICIES BY WRITING LETTERS, MEETING WITH ADMINISTRATORS, COORDINATING WITH CAMPUS CONSTITUENTS SUCH AS ALUMNI OR FACULTY, AND PROVIDING POLICY RECOMMENDATIONS. IN THE FISCAL YEAR 2024-25, THE POLICY REFORM TEAM REFORMED 43 POLICIES ON 29 CAMPUSES, IMPACTING OVER 630,000 STUDENTS.
    Expenses $840,622 · grants $289 · revenue $3,000
  • FACULTY OUTREACH: THE FIRE FACULTY NETWORK CONDUCTS OUTREACH TO COLLEGE AND UNIVERSITY FACULTY, CONNECTING THEM WITH A NETWORK THAT WILL GIVE THEM THE KNOWLEDGE AND RESOURCES NEEDED TO PROMOTE ACADEMIC FREEDOM ON THEIR CAMPUSES.
    Expenses $285,892 · grants $5,041
  • FIRE STUDENT DEVELOPMENT: FIRE'S STUDENT DEVELOPMENT PROGRAMS EDUCATE AND EMPOWER HIGH SCHOOL, COLLEGE, AND LAW STUDENTS TO DEFEND FREE SPEECH THROUGH STUDENT CONFERENCES, INTERNSHIPS, AND LEGAL FELLOWSHIPS. THESE PROGRAMS ARE ALSO HELPING FIRE BUILD THE NEXT GENERATION OF TALENTED FREE SPEECH LEADERS, MANY OF WHOM GO ON TO WORK WITH US. IN THE FISCAL YEAR 2024-2025, FIRE HOSTED 30 INTERNS AND 13 LEGAL FELLOWS AND CLERKS.0

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
04-3467254
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1999
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$74,097,710
Income (IRS master file)
$61,946,167

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$40,016,763$29,735,575$74,097,710XML
990June 2024$33,424,334$27,991,138$63,265,155XML
990June 2023$35,935,057$34,236,134$51,099,560XML
990June 2022$37,125,569$22,299,708$43,920,299IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3467254).

Questions about FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC

What is the EIN of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC?
The employer identification number (EIN) of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC is 04-3467254.
Is FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC?
The 990 for the year ended June 30, 2025 names GREGORY LUKIANOFF.
Who are the officers and directors of FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC?
The 990 for the year ended June 30, 2025 lists 21 people; 10 received compensation from the organization, the highest $621,657 (GREGORY LUKIANOFF, PRESIDENT AND CEO).
How much revenue does FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $40,016,763, expenses of $29,735,575 and total assets of $74,097,710 at year end.

Other nonprofits in PHILADELPHIA

All nonprofits in PHILADELPHIA · Pennsylvania · Civil rights, social action and advocacy