2024-05-15T12:20:48-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 881120466 ACLJ ACTION INC ACLJ 7704346868 1595 MALLORY LANE BRENTWOOD TN 37027 JAMES ROCKAS SECRETARY/TREASURER 7704346868 2024-05-15 1 JAMES ROCKAS 999009999 0 PAMELA D HARDISTER CPA P00240127 7703948000 2024-05-15 0 AAL1 IAL1 2023 2023-04-26 12:10:37Z JAMES ROCKAS 1595 MALLORY LANE BRENTWOOD TN 37027 671415 0 X WWW.ACLJACTION.ORG X 2022 TN ACLJ ACTION IS DEDICATED TO LIBERTY, CONSTITUTIONAL GOVERNMENT, AND RELIGIOUS FREEDOM. 3 2 3 2 0 0 500981 671415 0 0 0 0 0 0 500981 671415 1000 0 0 0 152126 281629 0 0 68913 233105 333300 386231 614929 114750 56486 176851 324586 62101 170008 114750 154578 X THE ORGANIZATION IS ORGANIZED AND OPERATED TO PROMOTE THE SOCIAL WELFARE BY PROMOTING POLICIES THAT SUPPORT CONSTITUTIONAL VALUES, LIBERTY, AND RELIGIOUS FREEDOM IN THE UNITED STATES. THIS ACTIVITY IS CONDUCTED PRIMARILY THROUGH THE EDUCATION, LOBBYING ELECTED OFFICIALS IN STATE AND FEDERAL GOVERNMENTS, AND ORGANIZING VOTERS IN THE DOMESTIC UNITED STATES AND IN ALL 50 STATES. 0 0 483023 ACLJ ACTION IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO LIBERTY, CONSTITUTIONAL GOVERNMENT, AND RELIGIOUS FREEDOM IN THE U.S. AND ABROAD. TO THAT END, IN 2023 ACLJ ACTION GREW ITS GRASSROOTS NETWORK FROM 25,0000 TO OVER 74,000 SUBSCRIBERS TO WHICH IT SENT APPROXIMATELY 340,000 EMAILS. THESE EMAILS PROVIDED POLICY ANALYSIS AS WELL AS OPPORTUNITIES FOR DIRECT ENGAGEMENT WITH LEGISLATORS AND FEDERAL EXECUTIVE BRANCH AGENCIES. ACLJ ACTION ACTIVISTS PARTICIPATED IN 29 SUCCESSFUL LETTER WRITING CAMPAIGNS LAST YEAR, SENDING 319,042 EMAILS TO ALL 100 SENATORS AND NEARLY ALL REPRESENTATIVES IN CONGRESS. ACLJ ACTION ALSO FACILITATED ALMOST 44,000 COMMENTS SUBMITTED ACROSS FIVE FEDERAL RULEMAKING PROCEEDINGS. ON BEHALF OF ITS MEMBERS, ACLJ ACTION ADVOCATED DIRECTLY TO MEMBERS OF CONGRESS AND STATE OFFICIALS ON MATTER RELATED TO LIFE, LIBERTY, CONSTITUTIONAL GOVERNMENT, AND RELIGIOUS FREEDOM WHILE ALSO CONDUCTING FURTHER RESEARCH AND EDUCATION INITIATIVES ON ISSUES OF CONCERN. FINALLY, ACLJ ACTION WORKED WITH PARTNER ORGANIZATIONS TO EDUCATE AND ADVOCATE ON SHARED POLICY GOALS. 483023 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 3 1 0 0 0 0 1 1 0 0 0 0 0 X 3 2 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 0 1 1 0 0 TN X SHARON W ALFORD 7578029191 1000 REGENT UNIVERSITY DR RH SUITE VIRGINIA BEACH VA 23464 JORDAN SEKULOW PRESIDENT & CEO 1.00 X X 0 32072 0 JAMES ROCKAS SECRETARY/TREASURER 30.00 X X 78526 0 4514 THOMAS GILMAN DIRECTOR 1.00 X 0 0 0 ROBERT BURKETT CHIEF OF STAFF/SENIOR ADVISOR 40.00 X 134231 0 13069 212757 32072 17583 1 0 0 0 0 68078 100000 503337 671415 671415 0 0 0 78526 65588 10350 2588 164278 137212 21653 5413 19801 16539 2610 652 19024 15890 2507 627 46377 23625 22752 26871 16110 3118 7643 5301 5301 73417 65136 8281 24584 24584 1165 1165 34096 34096 PRINTING 76756 71447 5309 FINANCIAL EXPENSE 35377 2473 3 32901 AGENCY FEES DIRECT MAIL 9356 9158 198 614929 483023 62993 68913 156077 311199 20774 4983 0 8404 176851 324586 62101 26677 70942 0 72389 62101 170008 X -62735 52598 117485 101980 114750 154578 176851 324586 56486 -16658 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 DUE FROM RELATED PARTIES 72389 72389 X 671415 0 671415 0 671415 614929 0 614929 0 614929 PART X, LINE 2: UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED DECEMBER 31, 2023. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE VOTING MEMBER IS CHRISTIAN ADVOCATES SERVING EVANGELISM, INC. DBA ACLJ. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE VOTING MEMBER, CHRISTIAN ADVOCATES SERVING EVANGELISM, INC. DBA CASE, HAS THE FOLLOWING GOVERNANCE RIGHTS: - TO APPROVE THE MEMBERS OF THE NOMINATING COMMITTEE NAMED BY THE CHAIRMAN OF THE BOARD AND TO NAME MEMBERS OF THE NOMINATING COMMITTEE IN THE ABSENCE OF AN ELECTED CHAIRMAN; - TO APPROVE THE SLATE OF NOMINEES FOR ANY OPEN SEAT ON THE BOARD OF DIRECTORS DUE TO INCREASE IN NUMBER OF BOARD MEMBERS, OR ANY VACANCY OCCURRING FOR ANY REASON; - TO REMOVE ANY DIRECTOR; - TO APPROVE ANY CHANGE OR AMENDMENT TO THE BYLAWS; AND - TO HAVE SUCH OTHER GOVERNANCE RIGHTS AS MAY BE PROVIDED IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL BE SENT A DRAFT OF THE 990 FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS REVIEW THE CONFLICT-OF-INTEREST POLICY ON A YEARLY BASIS AND ACKNOWLEDGE IN WRITING THAT THEY HAVE READ AND UNDERSTAND THE POLICY. THEY ARE THEN ASKED TO RECUSE THEMSELVES FROM ANY BOARD DECISION IN WHICH THEY MAY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REQUIRES APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. CHRISTIAN ADVOCATES SERVING EVANGELISM INC (CASE) 1595 MALLORY LANE BRENTWOOD TN 37027 943037261 EDUCATE, PROMULGATE, CONCILIATE, LITIGATE TO ENSURE RIGHTS ARE PROTECTED TN 501(C)(3) LINE 7 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 CHRISTIAN ADVOCATES SERVING EVANGELISM INC (CASE) C 100000 FMV CHRISTIAN ADVOCATES SERVING EVANGELISM INC (CASE) E 56564 FMV