Nonprofit · EIN 20-2487980
LAW AND JUSTICE INSTITUTE
Tax-exempt · VIRGINIA BEACH, VA 23464
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $31,025 | $31,623 | -$598 | $2,767 | $0 | $2,767 |
| December 31, 2023 | 990 | $349,351 | $377,977 | -$28,626 | $3,366 | $0 | $3,366 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $31,025
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $30,645
- Other expenses
- $978
- Program services (functional)
- $25,000
Balance sheet and other
- Total assets, start of year
- $3,365
- Total assets, end of year
- $2,767
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,767
- Cash, savings and investments
- $2,767
- Gross receipts
- $31,025
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY A SEKULOW | DIRECTOR | 1 | $0 |
| STUART J ROTH | DIRECTOR | 1 | $0 |
| HAROLD RAY | PRESIDENT | 1 | $0 |
| BRETT STALCUP | TREASURERSECRETARY | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM HAYNES | Director Trustee or director | 1 | $0 |
| STUART J ROTH | DIRECTOR Trustee or director | 1 | $0 |
| JAY A SEKULOW | DIRECTOR Trustee or director | 1 | $0 |
| BRETT STALCUP | TREASURERSECRETARY Trustee or director, Officer | 1 | $0 |
| HAROLD RAY | PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1000 REGENT UNIVERSITY DRIVE RH 422, VIRGINIA BEACH, VA 23464-5037
- In care of
- % BRETT STALCUP
- Signed the 990-EZ
- BRETT STALCUP, TREASURERSECRETARY
- Phone
- (757) 226-2749
- Return prepared by
- Simmons & Jamieson CPAs
Mission
See Schedule O
Program accomplishments
- See Schedule OExpenses $25,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-2487980
- 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
- 2006
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B059)
- Assets (IRS master file)
- $2,767
- Income (IRS master file)
- $31,025
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $31,025 | $31,623 | $2,767 | IRS |
| 990 | December 2023 | $349,351 | $377,977 | $3,366 | XML |
| 990 | December 2022 | $753,421 | $751,091 | $31,992 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 20-2487980).
Questions about LAW AND JUSTICE INSTITUTE
- What is the EIN of LAW AND JUSTICE INSTITUTE?
- The employer identification number (EIN) of LAW AND JUSTICE INSTITUTE is 20-2487980.
- Is LAW AND JUSTICE INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to LAW AND JUSTICE INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAW AND JUSTICE INSTITUTE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LAW AND JUSTICE INSTITUTE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAW AND JUSTICE INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of LAW AND JUSTICE INSTITUTE?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does LAW AND JUSTICE INSTITUTE have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $31,025, expenses of $31,623 and total assets of $2,767 at year end.
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