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Log Cabin Institute

Tax-deductible

Washington, DC501(c)(3)Arts & CultureEIN 52-1901842Revenue $912K in FY2024

On file with the IRSlibertyeducationforum.org1220 L Street Nw, 20005-4018 · Washington, DCTax-exempt since May 1995Publicly supported charity — 170(b)(1)(A)(vi)

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The liberty education forum (lef), a district of columbia not-for-profit corporation was incorporated on november 7, 1994 to educate the american public concerning the gay and lesbian community. The liberty education forum studies and researches the policy issues in the public and private sectors to improve and strengthen the understanding of the social needs for the gay and lesbian community. The liberty education forum is a non-partisan educational think-tank based in washington, DC. Lef uses the power of ideas to educate people about the importance of achieving freedom and fairness for all americans, regardless of sexual orientation or gender identity. The organization conducts educational programs, grassroots training, and research on a variety of key issues impacting the lgbt population. Lef puts special emphasis on programs and education that help gain new allies for equality among conservatives and people of faith.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 20 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $37K a year · 8% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $296K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$912K
+170% vs prior year
Spent
$728K
To programs
91%
Net assets
$270K
By yearFY2020–FY2024
Revenue
$912K
FY2024▲ +170%
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$293K
FY2022$265K
FY2023$338K
FY2024$912K
Expenses
$728K
FY2024▲ +191%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$381K
FY2022$302K
FY2023$250K
FY2024$728K
Net assets
$270K
FY2024▲ +217%
Tap a bar for its year
Net assets by fiscal year
FY2020$123K
FY2021$35K
FY2022−$3K
FY2023$85K
FY2024$270K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $660K Management & general 6% · $46K Fundraising 3% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Leonard Olds
Vice Chairma
$0Pt VII · Sec A
John Herrick
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jim Brophy
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Hugh Rouse
Director
$0Pt VII · Sec A
See Log Cabin Institute executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates the public about gay and lesbian community issues and policy.

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Provided by the organization

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2 programs · $660K · in their own filed words · FY2024
01

Education & advocacy the log cabin institute operates a speakers bureau featuring individuals who educate conservatives and people of faith on issues of equality through personal appearances, speeches, and media engagement.

$529Kprogram expense
02

Outspoken outspoken is our flagship international human rights advocacy and messaging campaign. We work with writers and creators overseas in nations that outlaw freedoms for the LGBT community, to tell their story to the outside world in the hope that international awareness will lead to policy change in their own countries.

$131Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Story Garschina FoundationFY2024$200K
Election Freedom INCFY2024$50K
Charities Aid Foundation AmericaFY2024$20K
Morgan Stanley Global Impact Funding Trust INCFY2024$19K
Donor Advised Charitable Giving INCFY2024$8K
Total grants receivedfrom 5 funders$296K
See all 5 funders →

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$912K
Ln 12
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$28
Money outPt IX
$728K
Ln 25
Programscol B$660K
Managementcol C$46K
Fundraisingcol D$22K
Owns and owesPt X
$270K
net assets · Ln 32
Cash and savingsLn 1–2$80K
Total assetsLn 16$270K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Noncash giftsLn 1g$7K
Fundraising eventsLn 1c$883K
Investment incomeLn 3$28
Total revenueLn 12$912K
Assets in detailPt X, end of year
CashLn 1$75K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$80K
Other assetsLn 15$500
Total assetsLn 16$270K
LiabilitiesLn 26$0
Net assetsLn 32$270K
OperationsPt I, VI
EmployeesI 51
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$15K$80K
Total assetsLn 16$129K$270K
LiabilitiesLn 26$44K$0
Net assetsLn 32$85K$270K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$415K$410K$6K
Advertising and promotionLn 12$5K$3K$2K
Office expensesLn 13$34K$16K$5K$14K
Information technologyLn 14$30K$30K$202
OccupancyLn 16$25K$25K
TravelLn 17$126K$114K$9K$2K
Conferences, conventions and meetingsLn 19$87K$87K
Other expenses (24a–d)Ln 24$130$130
Total functional expensesLn 25$728K$660K$46K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $912K$728K$185K$270K 990 PDF
FY2023 $338K$250K$88K$85K 990 PDF
FY2022 $265K$302K−$38K−$3K 990 PDF
FY2021 $293K$381K−$88K$35K 990 PDF
FY2020 $106K$123K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $912,168 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $368,981$1,317,123
I-9 Program service revenue$0
I-10 Investment incomePrior year $4$28
I-11 Other revenuePrior year −$31,020−$404,983
I-12 Total revenuePrior year $337,965$912,168
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $250,063$727,640
I-18 Total expensesPrior year $250,063$727,640
I-19 Revenue less expensesPrior year $87,902$184,528
Part VI · Governance 10 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $912,168 across 8 lines filed
VIII-1b Membership dues$53,750
VIII-1c Fundraising events$883,400
VIII-1f All other contributions, gifts and grants$379,973
VIII-1g Noncash contributions (included above)$7,230
VIII-1h Total contributions, gifts and grants$1,317,123
VIII-3 Investment incomeExcluded from tax $28$28
VIII-8 Net income from fundraising events−$404,983
VIII-12 Total revenueExcluded from tax $28$912,168
Part IX · Statement of functional expenses $727,640 across 10 lines filed
IX-11b Legal feesManagement $1,281$1,281
IX-11c Accounting feesManagement $3,252$3,252
IX-11g Other fees for servicesPrograms $409,858 · Fundraising $5,500$415,358
IX-12 Advertising and promotionPrograms $2,868 · Management $1,995$4,863
IX-13 Office expensesPrograms $15,964 · Management $4,558 · Fundraising $13,944$34,466
IX-14 Information technologyPrograms $30,140 · Management $202$30,342
IX-16 OccupancyManagement $24,765$24,765
IX-17 TravelPrograms $114,122 · Management $9,487 · Fundraising $2,458$126,067
IX-19 Conferences, conventions and meetingsPrograms $87,116$87,116
IX-24 Other expenses (24a–d)Management $130$130
IX-25 Total functional expensesPrograms $660,068 · Management $45,670 · Fundraising $21,902$727,640
Part X · Balance sheet $269,693 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $15,141$74,723
X-2 Savings and temporary cash investmentsStart of year $263$5,178
X-4 Accounts receivableStart of year $112,369$189,292
X-15 Other assetsStart of year $500$500
X-16 Total assetsStart of year $129,236$269,693
X-26 Total liabilitiesStart of year $44,071$0
X-27 Net assets without donor restrictionsStart of year $85,165$269,693
X-32 Total net assets or fund balancesStart of year $85,165$269,693
X-33 Total liabilities and net assetsStart of year $129,236$269,693
Part XI · Reconciliation of net assets $269,693 net assets at year end
XI-1 Total revenue$912,168
XI-2 Total expenses$727,640
XI-3 Revenue less expenses$184,528
XI-4 Net assets at start of year$85,165
XI-10 Net assets at end of year$269,693

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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