Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,224,064 | 1,600,501 | 1,046,721 | 1,431,928 | 1,133,631 | 6,436,845 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 1,224,064 | 1,600,501 | 1,046,721 | 1,431,928 | 1,133,631 | 6,436,845 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,450,249 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,986,596 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,224,064 | 1,600,501 | 1,046,721 | 1,431,928 | 1,133,631 | 6,436,845 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 17,782 | 19,739 | 28,885 | 77,908 | 41,848 | 186,162 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 2,543 | 509 | 172 | 173 | 169 | 3,566 |
| 11 | Total support. Add lines 7 through 10 | 6,626,573 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | THE LANDMARK LEGAL FOUNDATION (A MISSOURI NON-PROFIT CORPORATION) IS A NATIONAL PUBLIC INTEREST LAW FIRM COMMITTED TO PRESERVING THE PRINCIPLES OF LIMITED GOVERNMENT, SEPARATION OF POWERS, FEDERALISM, ADVANCING AN ORIGINALIST APPROACH TO THE CONSTITUTION AND DEFENDING INDIVIDUAL RIGHTS AND RESPONSIBILITIES. SPECIALIZING IN CONSTITUTIONAL HISTORY AND LITIGATION, LANDMARK'S LEGAL PROGRAM PROVIDES EXTENSIVE PUBLIC EDUCATION RELATED TO CONSTITUTIONAL INTERPRETATION, THE PROPER ROLE OF JUDICIARY, AND GOVERNMENTAL INTEGRITY. |
| FORM 990, PART III, LINE 4A | A. Trump v. Sierra Club Filed amicus brief with U.S. Supreme Court in a challenge to border wall construction. Landmark's brief explained the tragic and deadly consequences of a porous and unregulated border. The Foundation's clients in this case are "Angel Families" who have lost loved ones due to a crime committed by an illegal alien. B. Brnovich v. Democratic National Committee, U.S. Supreme Court Filed briefs at writ of certiorari state and merits stage on behalf of Election Integrity Project of California and Election Integrity Project of Arizona. Argued that Section 2 of the Voting Rights Act does not prohibit a state from enacting a ban on ballot harvesting. C. Texas Democratic Party v. Abbott, U.S. Court of Appeals for the Fifth Circuit Filed brief arguing the 26th Amendment does not prohibit states from setting an age restriction for casting votes by mail. D. New Georgia Project v. Raffensperger, Federal District Court, Northern District of Georgia Filed brief arguing that Section 2 of the Voting Rights Act does not prohibit a state from enacting reasonable protection to ensure the integrity of the vote. E. League of Women Voters of Virginia v. Va. State Board of Elections, Federal District Court, Western District of Virginia Filed brief arguing that requiring a witness signature for absentee ballot requests does not violate Section 2 of the Voting Rights Act. F. Seila Law, LLC v. Consumer Financial Protection Bureau (Filed brief in January 2019) The case currently under review by the Supreme Court is Seila Law LLC v. CFPB. It shows how serious the separation-of-powers issues have become in Washington. Congress created an independent agency to regulate the nation's consumer finance laws in the wake of the 2008 economic crisis. The CFPB exercises legislative, judicial, and executive functions and it has the same type of removal restriction as the FTC. But Congress went to even greater lengths to insulate the CFPB and put a single person in charge of it. This is unlike other federal agencies which are led by multi-member commissions, where the President has a greater opportunity to get a least one his own people appointed during his term. In addition, Congress allows the CFPB to draw its funding automatically and indirectly, through the Federal Reserve System without oversight from Congress or the Office of Management and Budget in the White House. G. California v. Texas, a challenge to the Affordable Care Act The case addresses whether or not the individual mandate, which the Supreme Court earlier upheld as a tax remains Constitutional when the tax is zero. While the individual mandate is still in place, Congress reduced the penalty for noncompliance to zero dollars. Landmark was the only legal organization that briefed the tax issue in the original Obamacare case. In the current case, Landmark demonstrates that the individual mandate no longer has any characteristics of a tax and therefore is not Constitutional, neither under the taxation clauses nor under the Commerce Clause. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. ANY QUESTIONS OR CONCERNS THE ORGANIZATION'S MANAGEMENT HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE PRIOR TO FILING THE 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | COPIES OF THE CONFLICT OF INTEREST POLICY WERE GIVEN TO ALL STAFF AND BOARD MEMBERS. DISCLOSURES ARE MADE TO THE PRESIDENT OF THE BOARD. THE BOARD DECIDES WHETHER THE CONTEMPLATED TRANSACTIONS WILL BE ALLOWED OR NOT. |
| FORM 990, PART VI, SECTION B, 15A & 15B | ALL COMPENSATION DECISIONS FOR OFFICERS AND STAFF ARE MADE BY THE FULL BOARD OF DIRECTORS IN CONSULTATION WITH THE PRESIDENT ANNUALLY. THE PRESIDENT DOES NOT PARTICIPATE IN SETTING HIS COMPENSATION, AND ONLY MAKES RECOMMENDATIONS FOR THE OTHER OFFICERS AND EMPLOYEES. OFFICERS' COMPENSATION RECOMMENDATIONS ARE BASED ON AN ANALYSIS OF COMPENSATION REPORTED ON SIMILAR PUBLIC-INTEREST LAW FIRMS' ANNUAL FORM 990 TAX RETURNS. IN ADDITION, AN EMPLOYEE'S YEARS OF SERVICE, PERFORMANCE, AND THE ORGANIZATION'S FINANCIAL CONDITION ARE GIVEN CONSIDERATION. MODEST AD HOC PERFORMANCE BONUSES HAVE BEEN AWARDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. (NO BONUS OR OTHER COMPENSATION LEVELS ARE EVER BASED ON THE AMOUNT OF MONEY RAISED BY THE ORGANIZATION.) LANDMARK PROVIDES FULL HEALTH AND DENTAL INSURANCE COVERAGE TO ALL FULL-TIME EMPLOYEES. THE FOUNDATION ALSO PROVIDES AN EMPLOYER-FUNDED PROFIT SHARING PLAN AT A LEVEL SET ANNUALLY BY THE FULL BOARD IN CONSULTATION WITH THE PRESIDENT. FULL-TIME EMPLOYEES ARE PROVIDED THE OPPORTUNITY TO PARTICIPATE IN AN EMPLOYEE-FUNDED 403B RETIREMENT ANNUITY PROGRAM. THERE ARE NOT ANY OTHER COMPENSATION PROGRAMS SUCH AS SECTION 457 DEFERRED COMPENSATION PLANS, CAR REIMBURSEMENT, HOUSING OR EXPENSE ACCOUNTS, CELLPHONES, ETC. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII, COLUMN F | Up to 73% of "Other Compensation" represents the cost of health insurance premiums, which have more than doubled since passage of the Patient Protection and Affordable Care Act. |
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