Nonprofit · EIN 54-1325665
NATIONAL LEGAL FOUNDATION
Tax-exempt · CHESAPEAKE, VA 23322
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $129,741 | $216,013 | -$86,272 | $323,434 | $398,176 | -$74,742 |
| April 30, 2024 | 990 | $129,625 | $195,892 | -$66,267 | $419,703 | $408,173 | $11,530 |
| April 30, 2023 | 990 | $163,444 | $207,437 | -$43,993 | $494,346 | $416,549 | $77,797 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $129,741
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $89,987
- Other salaries and wages
- $23,510
- Salaries, compensation and benefits (total)
- $121,345
- Professional fundraising fees
- $0
- Legal fees
- $48,000
- Accounting fees
- $4,500
- Occupancy
- $8,903
- Travel
- $2,804
- Program services (functional)
- $165,698
- Management and general (functional)
- $31,654
- Fundraising (functional)
- $18,661
Balance sheet and other
- Total assets, start of year
- $419,703
- Total assets, end of year
- $323,434
- Total liabilities, end of year
- $398,176
- Net assets, end of year
- -$74,742
- Net assets without donor restrictions
- -$74,742
- Gross receipts
- $129,741
- Employees
- 2
- Volunteers
- 1
- Year formed
- 1985
- State of legal domicile
- VA
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 April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steven W Fitschen | President and Director Trustee or director, Officer, Highest-paid employee | 60 | $75,148 | $12,450 |
| John Wheeler Jr | Vice President and Director Trustee or director, Officer | 1 | $0 | $0 |
| Scott Thompson | Secretary/Treasurer and Director Trustee or director, Officer | 1 | $0 | $0 |
| David Barton | Director Trustee or director | 1 | $0 | $0 |
| Jim Woodall | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended April 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steven W Fitschen | President and Director Trustee or director, Officer, Highest-paid employee | 60 | $75,000 | $11,800 |
| John Wheeler Jr | Vice President and Director Trustee or director, Officer | 1 | $0 | $0 |
| Scott Thompson | Secretary/Treasurer and Director Trustee or director, Officer | 1 | $0 | $0 |
| David Barton | Director Trustee or director | 0 | $0 | $0 |
| Jim Woodall | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended April 30, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steven W Fitschen | President and Director Trustee or director, Officer, Highest-paid employee | 60 | $71,856 | $11,050 |
| John Wheeler Jr | Vice President and Director Trustee or director, Officer | 1 | $0 | $0 |
| Scott Thompson | Secretary/Treasurer and Director Trustee or director, Officer | 1 | $0 | $0 |
| David Barton | Director Trustee or director | 1 | $0 | $0 |
| Jim Woodall | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 524 JOHNSTOWN RD, CHESAPEAKE, VA 23322-5617
- Principal officer (990 for 2024)
- Steven W Fitschen, 524 Johnstown Road, Chesapeake, VA 23322
- Signed the 990
- Steven Fitschen, President
- Phone
- (757) 463-6133
- Website
- nationallegalfoundation.org
Mission
Public interest law firm engaged in litigation and educational activities.
Program accomplishments
- Legal services--assisted individuals and organizations to defend First Amendment rights, the family, and the unborn. Provided pro bono services to the Congressional Prayer Caucus Foundation. See Schedule O for more details.Expenses $165,698
- Education--Distributed literature; educated the public about religious liberty and pro-family issues via interviews and speaking engagements; generated prayer support for America. We could claim joint expenses for the literature, but we don't.0
- None0
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 54-1325665
- 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
- 1987
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83Z)
- Assets (IRS master file)
- $323,434
- Income (IRS master file)
- $129,741
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $129,741 | $216,013 | $323,434 | XML |
| 990 | April 2024 | $129,625 | $195,892 | $419,703 | XML |
| 990 | April 2023 | $163,444 | $207,437 | $494,346 | XML |
| 990 | April 2022 | $216,897 | $233,155 | $537,780 | IRS |
| 990 | April 2021 | – | – | – | 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 54-1325665).
Questions about NATIONAL LEGAL FOUNDATION
- What is the EIN of NATIONAL LEGAL FOUNDATION?
- The employer identification number (EIN) of NATIONAL LEGAL FOUNDATION is 54-1325665.
- Is NATIONAL LEGAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to NATIONAL LEGAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL LEGAL FOUNDATION 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 NATIONAL LEGAL FOUNDATION due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL LEGAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of NATIONAL LEGAL FOUNDATION?
- The 990 for the year ended April 30, 2025 names Steven W Fitschen.
- Who are the officers and directors of NATIONAL LEGAL FOUNDATION?
- The 990 for the year ended April 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $75,148 (Steven W Fitschen, President and Director).
- How much revenue does NATIONAL LEGAL FOUNDATION have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $129,741, expenses of $216,013 and total assets of $323,434 at year end.
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