Law and Justice Institute
Nonprofit profile at a glance
- EIN
- 202487980
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Virginia Beach, VA, USA
- Phone
- 7572262749
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Research Institutes and/or Public Policy Analysis
Reported finances
- Revenue
- $31,025
- Expenses
- $31,623
- Assets
- $2,767
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- HAROLD RAY (PRESIDENT)
People named in this filing
- JAY A SEKULOW (DIRECTOR)
- STUART J ROTH (DIRECTOR)
- HAROLD RAY (PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See Schedule O
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 100
- Sustainability: 37
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.6%; rating input score 81
- Program expense ratio: 79.1%; rating input score 79
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -1.9%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -9.9% per year; rating input score 0; 24th percentile among comparable filings
- Asset growth: 2.7% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 80.6% of revenue deployed · 79.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $25K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.