Nonprofit · EIN 36-3235550
FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $30,054,748 | $31,699,013 | -$1,644,265 | $47,354,180 | $13,225,908 | $34,128,272 |
| September 30, 2024 | 990 | $22,549,891 | $27,717,519 | -$5,167,628 | $48,330,166 | $14,302,983 | $34,027,183 |
| September 30, 2023 | 990 | $21,483,325 | $26,202,293 | -$4,718,968 | $49,918,447 | $13,353,100 | $36,565,347 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $21,412,561
- Program service revenue
- $2,016,338
- Investment income
- $6,588,695
- Net gain from sales of assets
- $5,695,735
- Net income from sales of inventory
- $14,693
- Other revenue
- $37,154
Expenses
- Grants and similar amounts paid
- $573,388
- Compensation of officers, directors and key employees
- $2,439,509
- Other salaries and wages
- $5,969,276
- Salaries, compensation and benefits (total)
- $10,160,502
- Professional fundraising fees
- $0
- Legal fees
- $701,984
- Accounting fees
- $47,749
- Occupancy
- $984,185
- Travel
- $2,098,279
- Depreciation
- $186,599
- Program services (functional)
- $27,831,770
- Management and general (functional)
- $3,173,027
- Fundraising (functional)
- $694,216
Balance sheet and other
- Total assets, start of year
- $48,330,166
- Total assets, end of year
- $47,354,180
- Total liabilities, end of year
- $13,225,908
- Net assets, end of year
- $34,128,272
- Land, buildings and equipment
- $903,648
- Publicly traded securities
- $14,665,994
- Net assets without donor restrictions
- $27,501,283
- Net assets with donor restrictions
- $6,626,989
- Gross receipts
- $32,474,131
- Employees
- 68
- Volunteers
- 6,125
- Year formed
- 1982
- State of legal domicile
- TX
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| EUGENE B MEYER | DIR./PRES & CEO (THRU 1/2025) Trustee or director, Officer | 40 | $753,528 | $70,617 |
| LEE LIBERMAN OTIS | DIRECTOR/SENIOR VICE PRESIDENT Trustee or director, Officer | 40 | $463,500 | $25,530 |
| DEAN A REUTER | DIRECTOR OF PRACTICE GROUPS Highest-paid employee | 40 | $411,000 | $65,708 |
| PETER K REDPATH | DIRECTOR OF STUDENT DIVISION Highest-paid employee | 40 | $290,000 | $62,498 |
| RAYMOND QUIANZON | DIRECTOR OF FINANCE Officer | 40 | $250,000 | $56,398 |
| LISA EZELL | VP/DIR,LAWYERS CH(THRU 7/2025) Highest-paid employee | 40 | $245,000 | $43,355 |
| NATHAN KACZMAREK | VP & DIR, REGUL. TRANSPARENCY Highest-paid employee | 40 | $232,000 | $55,167 |
| ALIDA KASS | VP & DIRECTOR (THRU 3/2025) Highest-paid employee | 40 | $230,000 | $16,564 |
| T KENNETH CRIBB JR | DIRECTOR Trustee or director | 2 | $60,000 | $0 |
| JOHN O MCGINNIS | DIRECTOR Trustee or director | 1 | $6,500 | $0 |
| NICOLE STELLE GARNETT | DIRECTOR Trustee or director | 1 | $2,500 | $0 |
| STEVEN G CALABRESI | DIRECTOR/CO-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| LEONARD A LEO | DIRECTOR/CO-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DAVID M MCINTOSH | DIRECTOR/VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| GARY LAWSON | DIRECTOR/SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT O HATCH | DIRECTOR/TREASURER Trustee or director, Officer | 1 | $0 |
| DONALD F MCGAHN II | DIRECTOR Trustee or director | 1 | $0 |
| EDWIN MEESE III | DIRECTOR Trustee or director | 1 | $0 |
| NICHOLAS QUINN ROSENKRANZ | DIRECTOR Trustee or director | 1 | $0 |
| SHELDON GILBERT | PRESIDENT & CEO (EFF 1/2025) Trustee or director, Officer | 40 | $0 |
990 for the year ended September 30, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Eugene B Meyer | Director/President & CEO Trustee or director, Officer | 40 | $730,081 | $72,633 |
| LEE LIBERMAN OTIS | DIRECTOR/SENIOR VICE PRESIDENT Trustee or director, Officer | 40 | $445,500 | $24,103 |
| Dean A Reuter | Director of Practice Groups Highest-paid employee | 40 | $391,000 | $67,692 |
| Peter K Redpath | Director of Student Division Highest-paid employee | 40 | $272,000 | $63,876 |
| RAYMOND QUIANZON | DIRECTOR OF FINANCE Officer | 40 | $238,000 | $57,745 |
| Nathan Kaczmarek | VP & DIR, REGUL. TRANSPARACY Highest-paid employee | 40 | $220,500 | $56,723 |
| Lisa Ezell | VP & DIR, LAWYERS CHAPTER Highest-paid employee | 40 | $231,000 | $44,015 |
| ALIDA KASS | VP & DIRECTOR Highest-paid employee | 40 | $225,000 | $15,750 |
| T Kenneth Cribb Jr | Director Trustee or director | 0 | $55,000 | $0 |
| JOHN O MCGINNIS | DIRECTOR Trustee or director | 0 | $8,000 | $0 |
| NICOLE STELLE GARNETT | DIRECTOR Trustee or director | 0 | $2,500 | $0 |
| Steven G Calabresi | Director/Co-Chairman Trustee or director, Officer | 0 | $0 | $0 |
| LEONARD A LEO | DIRECTOR/CO-CHAIRMAN Trustee or director, Officer | 0 | $0 | $0 |
| DAVID M MCINTOSH | DIRECTOR/VICE CHAIRMAN Trustee or director, Officer | 0 | $0 | $0 |
| GARY LAWSON | DIRECTOR/SECRETARY Trustee or director, Officer | 0 | $0 | $0 |
| BRENT O HATCH | DIRECTOR/TREASURER Trustee or director, Officer | 0 | $0 | $0 |
| DONALD MCGAHN II | DIRECTOR Trustee or director | 0 | $0 | $0 |
| EDWIN MEESE III | DIRECTOR Trustee or director | 0 | $0 | $0 |
| NICHOLAS QUINN ROSENKRANZ | DIRECTOR Trustee or director | 0 | $0 | $0 |
990 for the year ended September 30, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Eugene B Meyer | Director/President & CEO Trustee or director, Officer | 40 | $709,023 | $62,813 |
| LEE LIBERMAN OTIS | DIRECTOR/SENIOR VICE PRESIDENT Trustee or director, Officer | 40 | $424,750 | $22,262 |
| Dean A Reuter | Director of Practice Groups Highest-paid employee | 40 | $373,000 | $59,003 |
| Peter K Redpath | Director of Student Division Highest-paid employee | 40 | $252,000 | $55,042 |
| Nathan Kaczmarek | VP & DIR, REGUL. TRANSPARACY Highest-paid employee | 40 | $208,875 | $49,173 |
| Lisa Ezell | VP & DIR, LAWYERS CHAPTER Highest-paid employee | 40 | $220,000 | $37,395 |
| ALIDA KASS | VP & DIRECTOR Highest-paid employee | 40 | $225,000 | $15,750 |
| Douglas C Ubben | FORMER DIRECTOR OF FINANCE Officer | 20 | $162,356 | $51,024 |
| RAYMOND QUIANZON | DIRECTOR OF FINANCE Officer | 40 | $125,455 | $46,442 |
| T Kenneth Cribb Jr | Director Trustee or director | 2 | $60,000 | $0 |
| JOHN O MCGINNIS | DIRECTOR Trustee or director | 1 | $8,000 | $0 |
| NICOLE STELLE GARNETT | DIRECTOR Trustee or director | 1 | $2,500 | $0 |
| Steven G Calabresi | Director/Co-Chairman Trustee or director, Officer | 1 | $0 | $0 |
| LEONARD A LEO | DIRECTOR/CO-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DAVID M MCINTOSH | DIRECTOR/VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| GARY LAWSON | DIRECTOR/SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRENT O HATCH | DIRECTOR/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| C BOYDEN GRAY | DIRECTOR (THRU MAY 21, 2023) Trustee or director | 1 | $0 | $0 |
| DON MCGAHN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDWIN MEESE III | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NICHOLAS QUINN ROSENKRANZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1776 I ST NW STE 300, WASHINGTON, DC 20006-3774
- In care of
- % THE FEDERALIST SOCIETY
- Principal officer (990 for 2024)
- STEVEN G CALABRESI, 1776 I STREET NW SUITE 300, WASHINGTON, DC 20006
- Signed the 990
- SHELDON GILBERT, PRESIDENT & CEO
- Phone
- (202) 822-8138
- Website
- WWW.FED-SOC.ORG
- Return prepared by
- WITHUMSMITHBROWNPC
Mission
THE FEDERALIST SOCIETY EXISTS TO PROMOTE THE PRINCIPLES THAT THE STATE EXISTS TO PRESERVE FREEDOM, THE SEPARATION OF POWERS IS CENTRAL TO OUR CONSTITUTION, AND THAT IT IS THE DUTY OF THE JUDICIARY TO SAY WHAT THE LAW IS, NOT WHAT IT SHOULD BE.
Program accomplishments
- STUDENT ACTIVITIES: STUDENT ACTIVITIES ARE THE CORNERSTONE OF THE SOCIETY. THE SOCIETY MAINTAINS A CHAPTER AT NEARLY EVERY LAW SCHOOL IN THE NATION. EACH CHAPTER IS COMMITTED TO SPARKING DISCUSSION OF CRITICAL ISSUES THROUGH HIGH-QUALITY DEBATES AND LECTURES FEATURING A THOROUGH ANALYSIS OF CONSERVATIVE AND LIBERTARIAN THOUGHT. THE CHAPTERS HOST MORE THAN 1,000 EVENTS EACH ACADEMIC YEAR.Expenses $4,265,582 · grants $146,592 · revenue $82,355
- SYMPOSIUM AND CONFERENCES - - THE SOCIETY'S STUDENT SYMPOSIUM HAS BEEN ONE OF ITS KEYSTONE EVENTS FOR MORE THAN FORTY YEARS. IN ADDITION TO THE STUDENT SYMPOSIUM, THE SOCIETY HOSTS A PROGRAM OF SEMINARS, CONFERENCES, AND MEETINGS AT WHICH DISTINGUISHED LEGAL SCHOLARS ENGAGE IN DEBATE AND PUBLIC DISCUSSION ABOUT LEGAL ISSUES OF NATIONAL IMPORTANCE.Expenses $4,174,732 · grants $40,281 · revenue $257,185
- PRACTICE GROUPS AND NETWORKS - - THE PRACTICE GROUPS AND NETWORKS HOST MORE THAN 200 PROGRAMS EACH YEAR AND CONNECT THE ORGANIZATION'S MEMBERS ALONG AREAS OF LEGAL PRACTICE AND INTEREST. THE PRACTICE GROUPS AND NETWORKS PROVIDE PROGRAMMING THAT IS BASED UPON THE MOST RECENT AND NOTEWORTHY DEVELOPMENTS IN THE LAW.Expenses $4,933,774 · grants $2 · revenue $25,070
- GENERAL PROGRAMExpenses $6,436,590 · grants $22 · revenue $165,356
- LAWYERS ACTIVITIESExpenses $4,001,172 · revenue $1,566,981
- EXTERNAL AFFAIRSExpenses $2,075,512
- FACULTY ACTIVITIESExpenses $1,944,408 · grants $386,491 · revenue $12,669
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 36-3235550
- 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
- 1983
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $47,354,180
- Income (IRS master file)
- $32,474,131
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $30,054,748 | $31,699,013 | $47,354,180 | XML |
| 990 | September 2024 | $22,549,891 | $27,717,519 | $48,330,166 | XML |
| 990 | September 2023 | $21,483,325 | $26,202,293 | $49,918,447 | XML |
| 990 | September 2022 | $33,866,191 | $24,508,301 | $42,664,907 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 36-3235550).
Questions about FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES
- What is the EIN of FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES?
- The employer identification number (EIN) of FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES is 36-3235550.
- Is FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES 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 FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES?
- The 990 for the year ended September 30, 2025 names STEVEN G CALABRESI.
- Who are the officers and directors of FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES?
- The 990 for the year ended September 30, 2025 lists 20 people; 11 received compensation from the organization, the highest $753,528 (EUGENE B MEYER, DIR./PRES & CEO (THRU 1/2025)).
- How much revenue does FEDERALIST SOCIETY FOR LAW & PUBLIC POLICY STUDIES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $30,054,748, expenses of $31,699,013 and total assets of $47,354,180 at year end.
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