Nonprofit · EIN 36-4436750
CENTER FOR LAW AND CULTURE
Tax-exempt · BOURBONNAIS, IL 60914
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $81,644 | $74,746 | $6,898 | $77,685 | – | $77,685 |
| December 31, 2024 | 990-EZ | $85,554 | $73,359 | $12,195 | $70,787 | – | $70,787 |
| December 31, 2023 | 990-EZ | $73,116 | $62,861 | $10,255 | $58,592 | – | $58,592 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $81,644
Expenses
- Compensation of officers, directors and key employees
- $34,150
- Salaries, compensation and benefits (total)
- $34,150
- Professional fees and payments to contractors
- $10,818
- Occupancy
- $6,847
- Other expenses
- $22,931
- Program services (functional)
- $54,665
Balance sheet and other
- Total assets, start of year
- $70,787
- Total assets, end of year
- $77,685
- Total liabilities, end of year
- –
- Net assets, end of year
- $77,685
- Cash, savings and investments
- $77,685
- Gross receipts
- $81,644
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles Emmerich | President | 20 | $34,150 |
| Jeff Williamson | Director | 0.5 | $0 |
| Jonathan Penner | Treasurer | 1 | $0 |
| Douglas Classen | Secretary | 1.5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles Emmerich | President | 20 | $30,570 |
| Jeff Williamson | Director | 0.5 | $0 |
| Jonathan Penner | Treasurer | 1 | $0 |
| Douglas Classen | Secretary | 1.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles Emmerich | President | 20 | $25,875 |
| Jeff Williamson | Director | 0.5 | $0 |
| Jonathan Penner | Treasurer | 1 | $0 |
| Douglas Classen | Secretary | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1 UNIVERSITY AVE, BOURBONNAIS, IL 60914-2345
- In care of
- % CHARLES EMMERICH
- Signed the 990-EZ
- Charles Emmerich, President
- Phone
- (815) 928-5552
- Website
- www.lawandculture.org
- Return prepared by
- Zastrow & Co Ltd
Mission
Educational, inspiring students to be virtuous leaders.
Program accomplishments
- Center curriculum at Olivet, as well as other Center opportunities, have educated and served over 285 students, faculty and citizens. Students come from 59 schools or organizations.Expenses $54,665
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 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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-4436750
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $77,685
- Income (IRS master file)
- $81,644
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $81,644 | $74,746 | $77,685 | XML |
| 990-EZ | December 2024 | $85,554 | $73,359 | $70,787 | XML |
| 990-EZ | December 2023 | $73,116 | $62,861 | $58,592 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | 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 36-4436750).
Questions about CENTER FOR LAW AND CULTURE
- What is the EIN of CENTER FOR LAW AND CULTURE?
- The employer identification number (EIN) of CENTER FOR LAW AND CULTURE is 36-4436750.
- Is CENTER FOR LAW AND CULTURE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to CENTER FOR LAW AND CULTURE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR LAW AND CULTURE 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 CENTER FOR LAW AND CULTURE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR LAW AND CULTURE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CENTER FOR LAW AND CULTURE?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $34,150 (Charles Emmerich, President).
- How much revenue does CENTER FOR LAW AND CULTURE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $81,644, expenses of $74,746 and total assets of $77,685 at year end.
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