Nonprofit · EIN 39-1302520
FREEDOM FROM RELIGION FOUNDATION INC
Tax-exempt · MADISON, WI 53701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $15,351,878 | $10,832,635 | $4,519,243 | $33,074,010 | $1,383,911 | $31,690,099 |
| December 31, 2024 | 990 | $11,113,771 | $9,889,097 | $1,224,674 | $26,060,030 | $494,815 | $25,565,215 |
| December 31, 2023 | 990 | $7,663,963 | $10,073,846 | -$2,409,883 | $23,482,447 | $423,941 | $23,058,506 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,207,242
- Membership dues
- $1,918,280
- Program service revenue
- $117,725
- Investment income
- $751,305
- Net income from sales of inventory
- $50,779
- Other revenue
- $275,606
Expenses
- Grants and similar amounts paid
- $1,031,390
- Compensation of officers, directors and key employees
- $280,193
- Other salaries and wages
- $2,925,989
- Salaries, compensation and benefits (total)
- $4,318,644
- Professional fundraising fees
- $0
- Legal fees
- $148,959
- Accounting fees
- $32,819
- Occupancy
- $23,570
- Travel
- $114,040
- Depreciation
- $113,351
- Program services (functional)
- $8,987,546
- Management and general (functional)
- $634,048
- Fundraising (functional)
- $1,211,041
Balance sheet and other
- Total assets, start of year
- $26,060,030
- Total assets, end of year
- $33,074,010
- Total liabilities, end of year
- $1,383,911
- Net assets, end of year
- $31,690,099
- Land, buildings and equipment
- $3,958,209
- Publicly traded securities
- $22,743,613
- Net assets without donor restrictions
- $27,324,345
- Net assets with donor restrictions
- $4,365,754
- Gross receipts
- $15,409,692
- Employees
- 51
- Volunteers
- 79
- Year formed
- 1978
- State of legal domicile
- WI
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PATRICK ELLIOTT | LEGAL DIRECTOR Highest-paid employee | 40 | $154,177 | $60,044 |
| ELIZABETH CAVELL | DEPUTY LEGAL DIRECTOR Highest-paid employee | 40 | $142,436 | $40,398 |
| SAM GROVER | SENIOR LITIGATION COUNSEL Highest-paid employee | 40 | $137,778 | $24,253 |
| ANNIE LAURIE GAYLOR | CO-PRESIDENT Trustee or director, Officer | 50 | $104,783 | $35,728 |
| DAN BARKER | CO-PRESIDENT Trustee or director, Officer | 50 | $104,403 | $35,278 |
| MARK DANN | GOVERNMENTAL AFFAIRS DIRECTOR Highest-paid employee | 40 | $122,168 | $14,589 |
| SARA TETZLOFF | DIRECTOR OF PR AND MARKETING Highest-paid employee | 40 | $122,216 | $7,888 |
| STEPHEN HIRTLE | DIRECTOR Trustee or director, Officer | 2.5 | $0 | $0 |
| CHERYL KOLBE | SECRETARY Trustee or director, Officer | 2.5 | $0 | $0 |
| STEVE SALEMSON | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| TODD PEISSIG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL CERMAK | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| SUE KOCHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID TAMAYO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEREMIAH CAMARA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PATRICK ELLIOTT | LEGAL DIRECTOR Highest-paid employee | 40 | $147,727 | $56,399 |
| ELIZABETH CAVELL | DEPUTY LEGAL DIRECTOR Highest-paid employee | 40 | $131,873 | $37,352 |
| LISA STRAND | OPERATIONS MANAGER Highest-paid employee | 40 | $108,776 | $44,925 |
| SAM GROVER | ASSOCIATE COUNSEL Highest-paid employee | 40 | $123,643 | $22,376 |
| DAN BARKER | CO-PRESIDENT Trustee or director, Officer | 50 | $102,833 | $32,265 |
| ANNIE LAURIE GAYLOR | CO-PRESIDENT Trustee or director, Officer | 50 | $101,982 | $32,521 |
| MARK DANN | DIRECTOR OF GOVERNMENTAL A Highest-paid employee | 40 | $114,304 | $13,787 |
| STEPHEN HIRTLE | CHAIR THRU SEPTEMBER Trustee or director, Officer | 2.5 | $0 | $0 |
| CHERYL KOLBE | SECRETARY Trustee or director, Officer | 2.5 | $0 | $0 |
| STEVE SALEMSON | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| TODD PEISSIG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL CERMAK | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| SUE KOCHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID TAMAYO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GRANADA L HIGGINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEREMIAH CAMARA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBECCA MARKERT | LEGAL DIRECTOR Highest-paid employee | 40 | $151,216 | $41,471 |
| PATRICK ELLIOTT | SENIOR COUNSEL Highest-paid employee | 40 | $127,973 | $50,283 |
| ELIZABETH CAVELL | ASSOCIATE COUNSEL Highest-paid employee | 40 | $106,613 | $32,162 |
| DAN BARKER | CO-PRESIDENT Trustee or director, Officer | 50 | $102,340 | $30,151 |
| ANNIE LAURIE GAYLOR | CO-PRESIDENT Trustee or director, Officer | 50 | $101,616 | $30,424 |
| SAM GROVER | ASSOCIATE COUNSEL Highest-paid employee | 40 | $109,639 | $19,680 |
| MARK DANN | DIRECTOR OF GOVERNMENTAL AFFAIRS Highest-paid employee | 40 | $111,893 | $13,293 |
| STEPHEN HIRTLE | CHAIR Trustee or director, Officer | 2.5 | $0 | $0 |
| CHERYL KOLBE | SECRETARY Trustee or director, Officer | 2.5 | $0 | $0 |
| STEVE SALEMSON | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| TODD PEISSIG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL CERMAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUE KOCHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID TAMAYO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GRANADA L HIGGINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEREMIAH CAMARA | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 750, MADISON, WI 53701-0750
- Principal officer (990 for 2025)
- ANNIE LAURIE GAYLOR, PO BOX 750, MADISON, WI 53701
- Signed the 990
- ANNIE LAURIE GAYLOR, CO-PRESIDENT
- Phone
- (608) 256-8900
- Website
- WWW.FFRF.ORG
- Return prepared by
- JOHNSON BLOCK & CO INC
Mission
TO KEEP CHURCH AND STATE SEPARATE AND TO EDUCATE THE PUBLIC ABOUT NONTHEISM
Program accomplishments
- LAWSUITS CHALLENGING UNCONSTITUTIONAL ENTANGLEMENTS OF RELIGION AND GOVERNMENT, GOVERNMENT ENDORSEMENT OR PROMOTION OF RELIGION. FFRF FILED 6 NEW LAWSUITS, INCLUDING ONE IN STATE COURT IN ILLINOIS, WHERE, BARELY A MONTH AFTER FILING A CHALLENGE OF A TEN COMMANDMENTS MONUMENT ON COURTHOUSE PROPERTY, THE CASE WAS FAVORABLY SETTLED WHEN JEFFERSON COUNTY REMOVED THE MONOLITH. FIVE NEW CHALLENGES OF STATE LAWS REQUIRING POSTING OF THE TEN COMMANDMENTS WERE FILED WITH A COALITION REPRESENTING A VARIETY OF RELIGIOUS AND NONRELIGIOUS PLAINTIFFS, INCLUDING TWO IN ARKANSAS FEDERAL COURT AND THREE IN TEXAS FEDERAL COURT. FFRF FILED SUIT IN OCTOBER 2025, ON BEHALF OF FFRF MEMBER JAMES REEL, A VETERAN, WHO WANTED TO CONTINUE SERVING HIS COUNTRY BY BECOMING A POLL WORKER BUT WAS REQUIRED TO TAKE A RELIGIOUS OATH. FFRF AND A COALITION FILED SUIT IN STATE COURT IN MAY 2025 ON BEHALF OF RESIDENTS TO HALT THE INSTALLATION OF TWO STATUES COSTING TAXPAYERS AT LEAST $850,000 DEPICTING CATHOLIC SAINTS AT A NEW PUBLIC SAFETY BUILDING IN QUINCY, MASS. IN JANUARY 2025, FFRF FILED A STATE LAWSUIT IN DANE COUNTY, WIS., ON BEHALF OF THREE HOMEOWNERS, CHALLENGING A TAX LAW CREATED TO BENEFIT TWO EXTREMELY LUCRATIVE CHURCH-OWNED PROPERTIES DESIGNED FOR STUDENT RENTERS. ADDITIONALLY FFRF IS DEFENDING AN APPEALS COURT VICTORY WON IN 2018 PROHIBITING SCHOOL BOARD MEMBERS FROM OPENING PUBLIC MEETINGS WITH PRAYER IN CHINO VALLEY, CALIF. THIS LITIGATION JOINED ONGOING LAWSUITS INCLUDING ONE FILED WITH A COALITION IN FEDERAL COURT IN 2024 CHALLENGING A LOUISIANA LAW REQUIRING TEN COMMANDMENTS TO BE DISPLAYED IN EACH PUBLIC SCHOOL CLASSROOM AND A CASE IN FEDERAL COURT IN ARKANSAS CHALLENGING A TEN COMMANDMENTS MONUMENT AT THE STATE CAPITOL. ADDITIONALLY TWO OKLAHOMA CASES WERE DISMISSED: ONE CHALLENGING A MANDATE TO INCORPORATE THE BIBLE INTO ALL CURRICULA, AND ANOTHER AGAINST THE STATE VIRTUAL CHARTER SCHOOL BOARD, AFTER VIOLATIONS WERE ENDED.FFRF RESPONDED TO 1,892 REPORTS OF CONSTITUTIONAL VIOLATIONS, SENT MORE THAN 603 FORMAL COMPLAINT LETTERS PLUS 870 FOLLOW-UPS TO VIOLATING GOVERNMENT ACTORS, MOSTLY IN PUBLIC SCHOOLS, RESULTING IN 212 SIGNIFICANT CONSTITUTIONAL VICTORIES. IN ADDITION, FFRF FILED AMICUS BRIEFS IN 7 OTHER STATE/CHURCH LAWSUITS.Expenses $1,925,993
- EDUCATIONAL EVENTS, AWARDS. FFRF TOPPED MORE THAN 42,000 MEMBERS, AND HELD ITS 48TH ANNUAL NATIONAL CONVENTION IN MYRTLE BEACH, S.C., WITH MORE THAN 500 ATTENDEES REPRESENTING MOST STATES. FFRF ALSO CO-HOSTED THE SCOPES TRIAL CENTENNIAL CONFERENCE IN TENNESSEE ATTRACTING ABOUT 250 PARTICIPANTS. LEGAL AND LEGISLATIVE STAFF SPOKE AT 21 EVENTS, INVOLVING CHAPTERS AND DIVERSE CONFERENCES, AND CO-PRESIDENTS SPOKE OR DEBATED AT 10 EVENTS INCLUDING IN PERU, PARAGUAY, GEORGIA, OHIO, TENNESSEE AND NEW YORK. FFRF AWARDED ABOUT $139,000 IN ESSAY CONTEST SCHOLARSHIPS TO 80 STUDENT WINNERS; TUITION SCHOLARSHIPS TO 14 STUDENTS WHO WERE FIRST-IN-FAMILY TO ATTEND COLLEGE AND HUMANIST HIGH SCHOOL STUDENTS IN CONJUNCTION WITH PARTNERS, AND 15 STUDENT ACTIVIST SCHOLARSHIPS, SOME AWARDED IN CONJUNCTION WITH A STUDENT GROUP. FFRF HOSTED, WITH PARTNERS, THE SECOND CONGRESSIONAL REASON RECEPTION ON THE HILL.Expenses $4,328,944 · grants $381,390 · revenue $117,725
- PUBLISHING, BROADCASTING, AND EDUCATIONAL OUTREACH. FFRF PUBLISHED 10 ISSUES OF FREETHOUGHT TODAY NEWSPAPER; BROADCAST WEEKLY EDITIONS OF FREETHOUGHT RADIO ON RADIO STATIONS IN 10 STATES, WITH PODCASTS REACHING MORE THAN 2 MILLION DOWNLOADS SINCE BEGINNING IN 2006. PRODUCED 20 FINAL EPISODES OF "FREETHOUGHT MATTERS" TV SHOW, WHICH AIRED WEEKLY IN 6 MAJOR CITIES AND ON YOUTUBE. AIRED "FFRF'S ASK AN ATHEIST"/"SECULAR SPOTLIGHT" REGULARLY ON YOUTUBE. PRODUCED A MONTHLY "WE DISSENT" PODCAST WITH OTHER SECULAR ORGANIZATIONS SHOWCASING SECULAR WOMEN ATTORNEYS. MAINTAINED FFRF'S WEBSITE WITH LEGAL AND FREETHOUGHT NEWS AND RESOURCES. SOCIAL MEDIA INCLUDES 466K FACEBOOK FRIENDS, 87.1K FOLLOWERS ON X, 16.3K ON BLUE SKY, 25.3K ON INSTAGRAM AND 29.6 ON TIKTOK. FFRF ISSUED ABOUT 314 NEWS RELEASES ABOUT FFRF ACTIVITIES AND 110 BLOG POSTINGS. PUBLISHED A FREETHOUGHT CALENDAR AND DISTRIBUTED BOOKS AND EDUCATIONAL PRODUCTS PROMOTING ITS PURPOSES. RAN PERIODIC ADS IN THE NATION, PROGRESSIVE, SCIENTIFIC AMERICAN, NEW YORK TIMES. RAN ADS ON CBS, MSNBC AND COMEDY CENTRAL. FFRF PLACED VARIOUS COMMERCIALS, INCLUDING LIVE READS BY HOSTS, ON SIRIUSXM AND ABOUT 20 PODCASTS WITH MORE THAN 15,00 PLACEMENTS AND NEARLY 13 MILLION IMPRESSIONS THROUGH DIGITAL ADS ALONE. FFRF MAINTAINED 23 CHAPTERS AROUND THE COUNTRY.Expenses $1,301,240 · revenue $275,606
- OPERATION OF FREETHOUGHT HALL IN MADISON, WI, AND MAINTENANCE OF LIBRARY FOR MEMBERS' USE, AND CHAPTER REBATESExpenses $1,431,369 · grants $650,000
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 39-1302520
- 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
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20Z)
- Assets (IRS master file)
- $33,074,010
- Income (IRS master file)
- $15,409,692
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $15,351,878 | $10,832,635 | $33,074,010 | XML |
| 990 | December 2024 | $11,113,771 | $9,889,097 | $26,060,030 | XML |
| 990 | December 2023 | $7,663,963 | $10,073,846 | $23,482,447 | XML |
| 990 | December 2022 | $11,152,202 | $9,851,341 | $24,279,957 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 39-1302520).
Questions about FREEDOM FROM RELIGION FOUNDATION INC
- What is the EIN of FREEDOM FROM RELIGION FOUNDATION INC?
- The employer identification number (EIN) of FREEDOM FROM RELIGION FOUNDATION INC is 39-1302520.
- Is FREEDOM FROM RELIGION FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to FREEDOM FROM RELIGION FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREEDOM FROM RELIGION FOUNDATION 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 FREEDOM FROM RELIGION FOUNDATION INC 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 FREEDOM FROM RELIGION FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FREEDOM FROM RELIGION FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names ANNIE LAURIE GAYLOR.
- Who are the officers and directors of FREEDOM FROM RELIGION FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 7 received compensation from the organization, the highest $154,177 (PATRICK ELLIOTT, LEGAL DIRECTOR).
- How much revenue does FREEDOM FROM RELIGION FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $15,351,878, expenses of $10,832,635 and total assets of $33,074,010 at year end.
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