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Nonprofit · EIN 94-2197343

PACIFIC LEGAL FOUNDATION

Tax-exempt · SACRAMENTO, CA 95814

Financials

$47.9M$27M2023$31.6M$35.5M2024
Revenue Expenses · by fiscal year end
Financials of PACIFIC LEGAL FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$31,598,514$35,539,848-$3,941,334$118,927,949$8,516,661$110,411,288
June 30, 2024990$47,934,509$27,024,089$20,910,420$113,554,835$7,051,713$106,503,122
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$26,278,130
Program service revenue
$982,021
Investment income
$4,257,297
Net gain from sales of assets
$1,806,756
Other revenue
$81,066

Expenses

Grants and similar amounts paid
$145,000
Compensation of officers, directors and key employees
$3,187,032
Other salaries and wages
$17,223,190
Salaries, compensation and benefits (total)
$25,557,710
Professional fundraising fees
$0
Legal fees
$290,643
Accounting fees
$95,430
Occupancy
$898,312
Travel
$1,684,258
Depreciation
$269,681
Program services (functional)
$28,949,858
Management and general (functional)
$4,067,527
Fundraising (functional)
$2,522,463

Balance sheet and other

Total assets, start of year
$113,554,835
Total assets, end of year
$118,927,949
Total liabilities, end of year
$8,516,661
Net assets, end of year
$110,411,288
Land, buildings and equipment
$678,696
Publicly traded securities
$104,998,459
Net assets without donor restrictions
$103,976,149
Net assets with donor restrictions
$6,435,139
Gross receipts
$58,631,400
Employees
180
Volunteers
16
Year formed
1973
State of legal domicile
CA

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Steven AndersonPresident & CEO
Officer
37.5$672,716$83,153
John GroenExec. VP & General Counsel
Officer
37.5$360,447$75,200
Larry SalzmanSecretary/VP for Lit. & Strategy
Officer
37.5$300,987$76,738
Steve SimpsonDirector of SOP
Key employee
37.5$279,018$38,526
Charles Wilcox IVTreasurer (to 10/24)/VP of Opp.
Officer
37.5$288,069$25,884
Joshua ThompsonDir.of Equ & Opp Lit.
Key employee
37.5$238,608$71,016
Austin RaynorSenior Attorney
Highest-paid employee
37.5$278,545$25,911
James BurlingSenior Legal Counsel
Highest-paid employee
37.5$249,192$52,623
Scott BartonVP of Comm & Marketing
Key employee
37.5$234,428$57,377
Damien SchiffSenior Attorney
Highest-paid employee
37.5$225,275$46,975
Robert ThomasDir.of Prop Rights Lit.
Key employee
37.5$236,676$31,952
Jan BreemerSenior Attorney
Highest-paid employee
37.5$217,028$39,288
Mark MillerSenior Attorney
Highest-paid employee
37.5$209,979$35,941
Britany SkipperTreasurer, CFO (as of 11/24)
Officer
37.5$33,804$1,935
Robert D ConnorsChair of the Board
Trustee or director, Officer
10$0$0
15 more people on this return
NameTitleHours / weekCompensation
George KimballVice Chair
Trustee or director, Officer
1$0
Ross Borba JrTrustee
Trustee or director
1$0
Amy Brigham BoulrisTrustee
Trustee or director
1$0
Brian G CartwrightTrustee
Trustee or director
1$0
Greg M EvansTrustee
Trustee or director
1$0
David GersonTrustee
Trustee or director
1$0
Carol Platt LiebauTrustee
Trustee or director
1$0
April J MorrisTrustee
Trustee or director
1$0
Bruce C SmithTrustee
Trustee or director
1$0
Charles W TrainorTrustee
Trustee or director
1$0
Ronald E Van BuskirkTrustee
Trustee or director
1$0
Jeffrey E WarrenTrustee
Trustee or director
1$0
John YooTrustee
Trustee or director
1$0
John C HarrisTrustee
Trustee or director
1$0
Robert K BestTrustee (to 09/24)
Trustee or director
1$0
990 for the year ended June 30, 2024: 30 people
NameTitleHours / weekCompensationOther / benefits
Steven AndersonPresident & CEO
Officer
37.5$620,178$75,544
John GroenExec. VP
Officer
37.5$345,704$69,439
Lawrance SalzmanSecretary
Officer
37.5$270,841$69,136
Charles Wilcox IVTreasurer
Officer
37.5$259,446$54,383
Steve SimpsonDirector of SOP
Key employee
37.5$256,798$34,621
Todd GazianoSeperation of Powers
Highest-paid employee
37.5$232,348$46,594
Joshua ThompsonDir.of Equ & Opp Lit.
Key employee
37.5$221,796$54,256
James BurlingVP of Legal Affairs
Highest-paid employee
30$224,474$49,913
Scott BartonVP of Comm & Marketing
Key employee
37.5$222,728$42,143
Doug KruseVP for Development
Key employee
37.5$221,934$37,261
Damien SchiffSenior Attorney
Highest-paid employee
37.5$213,533$43,337
Jan BreemerSenior Attorney
Highest-paid employee
37.5$209,564$36,704
Robert ThomasDir.of Prop Rights Lit
Key employee
37.5$214,849$29,181
Deborah LaFetraSenior Attorney
Highest-paid employee
30$197,780$42,007
Robert D ConnorsChair of the Board
Trustee or director, Officer
1$0$0
George KimballVice Chair
Trustee or director, Officer
1$0$0
Robert K BestTrustee
Trustee or director
1$0$0
Ross Borba JrTrustee
Trustee or director
1$0$0
Amy Brigham BoulrisTrustee
Trustee or director
1$0$0
Brian G CartwrightTrustee
Trustee or director
1$0$0
Greg M EvansTrustee
Trustee or director
1$0$0
David GersonTrustee
Trustee or director
1$0$0
John C HarrisTrustee
Trustee or director
1$0$0
Carol Platt LiebauTrustee
Trustee or director
1$0$0
April J MorrisTrustee
Trustee or director
1$0$0
Bruce C SmithTrustee
Trustee or director
1$0$0
Charles W TrainorTrustee
Trustee or director
1$0$0
Ronald E Van BuskirkTrustee
Trustee or director
1$0$0
Jeffrey E WarrenTrustee
Trustee or director
1$0$0
John YooTrustee
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
555 CAPITOL MALL STE 1290, SACRAMENTO, CA 95814-4605
Principal officer (990 for 2024)
Steven D Anderson, 555 Capitol Mall 1290, Sacramento, CA 958144605
Signed the 990
Steven D Anderson, President/CEO
Phone
(916) 419-7111
Return prepared by
Rogers & Company PLLC

California records

California keeps its own records of charities and corporations. Search them by EIN 94-2197343 or by the name PACIFIC LEGAL FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Pacific Legal Foundation (PLF) litigates nationwide to secure all Americans' inalienable rights to live responsibly and productively in their pursuit of happiness. See Schedule O for full mission.

990 for the year ended June 30, 2025

Program accomplishments

  • Each year, PLF represents hundreds of Americans, free of charge, who seek to improve their lives but are stymied by government. We give them their day in court to vindicate their rights and set a lasting precedent to protect everyone else. See Schedule O for a complete list of cases litigated during the fiscal year ended June 30, 2025.
    Expenses $28,949,858 · grants $145,000 · revenue $982,021

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
94-2197343
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
1973
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$118,927,949
Income (IRS master file)
$58,631,400

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$31,598,514$35,539,848$118,927,949IRS
990June 2024$47,934,509$27,024,089$113,554,835XML
990June 2023$25,069,324$25,562,157$85,220,260IRS
990June 2022$28,245,541$20,203,674$76,776,179IRS
990June 2021–––IRS
990June 2020–––IRS
990June 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 94-2197343).

Questions about PACIFIC LEGAL FOUNDATION

What is the EIN of PACIFIC LEGAL FOUNDATION?
The employer identification number (EIN) of PACIFIC LEGAL FOUNDATION is 94-2197343.
Is PACIFIC LEGAL FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
Are donations to PACIFIC LEGAL FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PACIFIC 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 PACIFIC LEGAL FOUNDATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PACIFIC LEGAL FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of PACIFIC LEGAL FOUNDATION?
The 990 for the year ended June 30, 2025 names Steven D Anderson.
Who are the officers and directors of PACIFIC LEGAL FOUNDATION?
The 990 for the year ended June 30, 2025 lists 30 people; 14 received compensation from the organization, the highest $672,716 (Steven Anderson, President & CEO).
How much revenue does PACIFIC LEGAL FOUNDATION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $31,598,514, expenses of $35,539,848 and total assets of $118,927,949 at year end.

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