Nonprofit · EIN 87-1196853
DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES
Tax-exempt · ALEXANDRIA, VA 22314
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,629,405 | $2,447,435 | $181,970 | $1,450,941 | $182,272 | $1,268,669 |
| December 31, 2024 | 990 | $2,047,413 | $2,057,161 | -$9,748 | $1,098,666 | $42,427 | $1,056,239 |
| December 31, 2023 | 990 (amended) | $1,705,146 | $1,810,630 | -$105,484 | $1,103,392 | $52,281 | $1,051,111 |
| December 31, 2022 | 990 (amended) | $1,671,990 | $1,538,093 | $133,897 | $1,177,883 | $55,197 | $1,122,686 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,619,243
- Program service revenue
- $0
- Investment income
- $10,162
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $623,486
- Other salaries and wages
- $958,756
- Salaries, compensation and benefits (total)
- $1,727,034
- Professional fundraising fees
- $76,459
- Legal fees
- $9,916
- Occupancy
- $3,573
- Travel
- $48,174
- Depreciation
- $592
- Program services (functional)
- $1,668,022
- Management and general (functional)
- $484,642
- Fundraising (functional)
- $294,771
Balance sheet and other
- Total assets, start of year
- $1,098,666
- Total assets, end of year
- $1,450,941
- Total liabilities, end of year
- $182,272
- Net assets, end of year
- $1,268,669
- Land, buildings and equipment
- $684
- Net assets without donor restrictions
- $1,253,669
- Net assets with donor restrictions
- $15,000
- Gross receipts
- $2,629,405
- Employees
- 10
- Year formed
- 2021
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT S EITEL | President / Sec Officer | 55 | $303,016 |
| JIM BLEW | VP / Treasurer Officer | 45 | $242,878 |
| DONALD A DAUGHERTY | LEGAL | 40 | $175,928 |
| PAUL FRIEDRICH ZIMMERMAN | POLICY & LEGAL | 40 | $161,797 |
| VIRGINIA GENTLES | POLICY | 40 | $151,812 |
| MARTHA ASTOR | LEGAL | 40 | $120,886 |
| NATE BAILEY | Chairman Trustee or director | 2 | $0 |
| EBONY LEE | Director Trustee or director | 2 | $0 |
| HUDSON LA FORCE III | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT S EITEL | President / Sec Officer | 55 | $312,531 | $19,500 |
| JIM BLEW | VP / Treasurer Officer | 45 | $260,367 | $6,934 |
| DONALD A DAUGHERTY | LEGAL | 40 | $133,173 | $19,500 |
| PAUL FRIEDRICH ZIMMERMAN | POLICY & LEGAL | 40 | $131,524 | $16,000 |
| MARTHA ASTOR | LEGAL | 40 | $108,031 | $3,459 |
| NATE BAILEY | Chairman Trustee or director | 2 | $0 | $0 |
| EBONY LEE | Director Trustee or director | 2 | $0 | $0 |
| HUDSON LA FORCE III | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT S EITEL | President / Sec Officer | 55 | $270,000 |
| NATE BAILEY | Chairman Trustee or director | 2 | $0 |
| EBONY LEE | Director Trustee or director | 2 | $0 |
| HUDSON LA FORCE III | Director Trustee or director | 2 | $0 |
| JIM BLEW | VP / Treasurer Officer | 30 | $0 |
| PAUL R MOORE | SENIOR COUNSEL | 40 | $0 |
| CHRIS J MCCCAGHREN | SENIOR FELLOW | 40 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT S EITEL | President / Sec Officer | 55 | $239,583 | $7,031 |
| PAUL R MOORE | SENIOR COUNSEL | 40 | $148,607 | $11,524 |
| CHRIS J MCCCAGHREN | SENIOR FELLOW | 40 | $127,500 | $0 |
| JIM BLEW | VP / Treasurer Officer | 30 | $119,792 | $3,516 |
| NATE BAILEY | Chairman Trustee or director | 2 | $0 | $0 |
| EBONY LEE | Director Trustee or director | 2 | $0 | $0 |
| PETER URBANOWICZ | Director Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1765 DUKE ST, ALEXANDRIA, VA 22314-3401
- Principal officer (990 for 2025)
- ROBERT S EITEL, 1765 DUKE STREET, ALEXANDRIA, VA 22314
- Signed the 990
- ROBERT S EITEL, President
- Phone
- (202) 627-6735
- Website
- WWW.DFIPOLICY.ORG
- Return prepared by
- HMS Schafer Group LLC
Mission
TO PROVIDE THOUGHTFUL, CONSERVATIVE SOLUTIONS TO THE CHALLENGES PRESENTED BY EDUCATION, WORKFORCE, LABOR AND EMPLOYMENT ISSUES.
Program accomplishments
- POLICY STUDIES - TO RESEARCH AND PUBLISH STUDIES ABOUT FEDERAL EDUCATION AND WORKFORCE POLICIESLEGAL ACTIVITIES - TO PROVIDE OVERSIGHT AND TRANSPARENCY REGARDING THE WORK OF FEDERAL AGENCIES, PARTICULARLY THE US DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF LABOR AND TO SUBMIT AMICUS BRIEFS IN CASES OF INTEREST.COMMUNICATION AND OUTREACH - TO BROADCAST THE ORGANIZATIONS WORK TO THE PUBLIC AND WASHINGTON DC POLICYMAKERSExpenses $1,668,022 · revenue $2,619,243
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 | 990 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
- 87-1196853
- 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)
- Education (B05)
- Assets (IRS master file)
- $1,450,941
- Income (IRS master file)
- $2,629,405
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,629,405 | $2,447,435 | $1,450,941 | XML |
| 990 | December 2024 | $2,047,413 | $2,057,161 | $1,098,666 | XML |
| 990 | December 2023 | $1,705,146 | $1,810,630 | $1,103,392 | XML |
| 990 | December 2022 | $1,671,990 | $1,538,093 | $1,177,883 | XML |
| 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 87-1196853).
Questions about DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES
- What is the EIN of DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES?
- The employer identification number (EIN) of DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES is 87-1196853.
- Is DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DEFENSE OF FREEDOM INSTITUTE FOR 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 DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES?
- The 990 for the year ended December 31, 2025 names ROBERT S EITEL.
- Who are the officers and directors of DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES?
- The 990 for the year ended December 31, 2025 lists 9 people; 6 received compensation from the organization, the highest $303,016 (ROBERT S EITEL, President / Sec).
- How much revenue does DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,629,405, expenses of $2,447,435 and total assets of $1,450,941 at year end.
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