Log Cabin Institute
Nonprofit profile at a glance
- EIN
- 521901842
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Washington, DC, USA
- Phone
- 2027603250
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities N.E.C.
Reported finances
- Revenue
- $912,168
- Expenses
- $727,640
- Assets
- $269,693
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- CHARLES T MORAN (PRESIDENT)
People named in this filing
- SHANE SHANNON (CHAIRMAN)
- LEONARD OLDS (VICE CHAIRMA)
- JOHN HERRICK (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The log cabin institute (formerly the liberty education forum), 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 log cabin institute 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 log cabin institute is a non-partisan educational think-tank based in Washington, dc. Log cabin institute 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. Log cabin institute puts special emphasis on programs and education that help gain new allies for equality among conservatives and people of faith.
What it reported doing in 2024
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. We also operate a scholars bureau whose credentialed members discuss the facts behind the science of sexual orientation and against so-called "ex-gay" therapy. The log cabin institute uses our website and social media as a news aggregator for issues relevant to our mission and the constituencies we seek to reach.
Operating model
- Revenue model
- Donor-supported. 96% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 92
- Accountability: 83
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.4%; rating input score 72
- Program expense ratio: 90.7%; rating input score 91
- Fundraising efficiency: $60.14 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.2%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 10.8% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 11.9% per year; rating input score 100; 65th percentile among comparable filings
Details
- Where the money goes: 72.4% of revenue deployed · 90.7% of spending went to programs
- Governance: 10 of 11 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $660K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 17/100.