Nonprofit · EIN 86-2190372
AMERICA FIRST LEGAL FOUNDATION
Tax-exempt · WASHINGTON, DC 20003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $31,973,002 | $15,186,933 | $16,786,069 | $30,185,824 | $604,103 | $29,581,721 |
| December 31, 2023 | 990 | $9,646,710 | $10,308,089 | -$661,379 | $13,167,362 | $371,179 | $12,796,183 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $31,464,833
- Program service revenue
- $0
- Investment income
- $469,010
- Other revenue
- $39,159
Expenses
- Grants and similar amounts paid
- $75,000
- Compensation of officers, directors and key employees
- $1,240,826
- Other salaries and wages
- $3,730,842
- Salaries, compensation and benefits (total)
- $5,552,300
- Professional fundraising fees
- $0
- Legal fees
- $4,986,738
- Accounting fees
- $97,964
- Occupancy
- $217,757
- Travel
- $182,167
- Program services (functional)
- $12,559,159
- Management and general (functional)
- $1,223,425
- Fundraising (functional)
- $1,404,349
Balance sheet and other
- Total assets, start of year
- $13,167,362
- Total assets, end of year
- $30,185,824
- Total liabilities, end of year
- $604,103
- Net assets, end of year
- $29,581,721
- Net assets without donor restrictions
- $29,281,721
- Net assets with donor restrictions
- $300,000
- Gross receipts
- $31,973,002
- Employees
- 31
- Volunteers
- 0
- Year formed
- 2021
- State of legal domicile
- DE
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Gene Hamilton | VP, General Counsel, Secretary Trustee or director, Officer | 40 | $645,738 | $120,000 | $27,762 |
| Stephen Miller | President, Executive Director Trustee or director, Officer | 40 | $527,414 | $0 | $39,912 |
| Daniel Epstein | Lawyer Highest-paid employee | 40 | $400,000 | $0 | $17,250 |
| Ian Prior | Lawyer Highest-paid employee | 40 | $219,943 | $120,000 | $17,437 |
| Reed Rubinstein | Lawyer Highest-paid employee | 40 | $276,872 | $0 | $26,433 |
| Lathika Mary Thomas | Chief Development Officer Highest-paid employee | 40 | $243,195 | $0 | $843 |
| Andrew Block | Lawyer Highest-paid employee | 40 | $207,369 | $0 | $10,972 |
| Matt Whitaker | Director Trustee or director | 1 | $0 | $0 | $0 |
| Russ Vought | Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Ed Corrigan | Director Trustee or director | 1 | $0 | $0 | $0 |
| Blake Masters | Director Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Gene Hamilton | VP, General Counsel, Secretary Trustee or director, Officer | 40 | $290,218 | $120,000 | $43,354 |
| Ian Prior | Lawyer Highest-paid employee | 40 | $217,669 | $120,000 | $35,546 |
| Reed Rubinstein | Lawyer Highest-paid employee | 40 | $241,450 | $0 | $37,275 |
| Lathika Mary Thomas | Chief Development Officer Highest-paid employee | 40 | $261,862 | $0 | $5,636 |
| Stephen Miller | President, Executive Director Trustee or director, Officer | 40 | $223,423 | $0 | $43,203 |
| Michael Ding | Lawyer Highest-paid employee | 40 | $174,830 | $0 | $38,803 |
| Nicholas Barry | Lawyer Highest-paid employee | 40 | $167,263 | $0 | $33,154 |
| Matt Whitaker | Director Trustee or director | 1 | $0 | $0 | $0 |
| Russ Vought | Treasurer Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Ed Corrigan | Director Trustee or director | 1 | $0 | $0 | $0 |
| Blake Masters | Director Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 611 PENNSYLVANIA AVE SE 231, WASHINGTON, DC 20003-4303
- In care of
- % GENE HAMILTON
- Principal officer (990 for 2024)
- Gene Hamilton, 611 Pennsylvania Ave SE 231, Washington, DC 200034303
- Signed the 990
- Gene Hamilton, President
- Phone
- (202) 964-3721
- Website
- https://www.aflegal.org/
- Return prepared by
- Rogers & Company PLLC
Mission
America First Legal Foundation's mission is to provide the conservative movement with the litigation tools, tactics, resources, and strategies to help make it successful in advancing conservative policy solutions.
Program accomplishments
- To encourage, sponsor, and facilitate the cultivation and diffusion of knowledge and understanding of the law and individual rights, to promote the rule of law in the United States and to ensure due process and equal protection under the law for all Americans.Expenses $12,559,159 · grants $75,000
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 | Not 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
- 86-2190372
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83)
- Assets (IRS master file)
- $30,185,824
- Income (IRS master file)
- $31,973,002
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $31,973,002 | $15,186,933 | $30,185,824 | XML |
| 990 | December 2023 | $9,646,710 | $10,308,089 | $13,167,362 | XML |
| 990 | December 2022 | $44,399,187 | $35,179,698 | $13,635,863 | IRS |
| 990 | December 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 86-2190372).
Questions about AMERICA FIRST LEGAL FOUNDATION
- What is the EIN of AMERICA FIRST LEGAL FOUNDATION?
- The employer identification number (EIN) of AMERICA FIRST LEGAL FOUNDATION is 86-2190372.
- Is AMERICA FIRST LEGAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to AMERICA FIRST LEGAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICA FIRST 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 AMERICA FIRST LEGAL FOUNDATION 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 AMERICA FIRST LEGAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICA FIRST LEGAL FOUNDATION?
- The 990 for the year ended December 31, 2024 names Gene Hamilton.
- Who are the officers and directors of AMERICA FIRST LEGAL FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 11 people; 7 received compensation from the organization, the highest $645,738 (Gene Hamilton, VP, General Counsel, Secretary).
- How much revenue does AMERICA FIRST LEGAL FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $31,973,002, expenses of $15,186,933 and total assets of $30,185,824 at year end.
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