Form990
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Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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OMB No. 1545-0047
2021
Open to Public Inspection
A For the 2021 calendar year, or tax year beginning 07-01-2021 , and ending 06-30-2022
BCheck if applicable:
CName of organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
510 WALNUT STREET 1250
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PHILADELPHIA, PA19106
D Employer identification number

04-3467254
E Telephone number

G Gross receipts $ 43,968,820
F Name and address of principal officer:
GREGORY LUKIANOFF
510 WALNUT STREET 1250
PHILADELPHIA,PA19106
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
HTTP://THEFIRE.ORG/
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1999
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT- THE MOST ESSENTIAL QUALITIES OF LIBERTY.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 10
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 10
5 Total number of individuals employed in calendar year 2021 (Part V, line 2a) ...... 5 102
6 Total number of volunteers (estimate if necessary) ............. 6 18
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 15,761,288 36,490,336
9 Program service revenue (Part VIII, line 2g) ......... 64,806 128,360
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 256,002 496,497
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 10,080 10,376
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 16,092,176 37,125,569
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 29,518 124,211
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 6,649,857 8,678,479
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,695,563    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,819,943 13,497,018
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 10,499,318 22,299,708
19 Revenue less expenses. Subtract line 18 from line 12....... 5,592,858 14,825,861
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 30,753,089 43,920,299
21 Total liabilities (Part X, line 26)............. 1,602,971 2,044,679
22 Net assets or fund balances. Subtract line 21 from line 20..... 29,150,118 41,875,620
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
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Firm's name MediumBullet

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For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2021)
Form 990 (2021)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION'S (FIRE'S) MISSION IS TO DEFEND AND SUSTAIN THE INDIVIDUAL RIGHTS OF ALL AMERICANS TO FREE SPEECH AND FREE THOUGHT-THE MOST ESSENTIAL QUALITIES OF LIBERTY.(CONTINUED ON SCHEDULE O)FIRE EDUCATES AMERICANS ABOUT THE IMPORTANCE OF THESE INALIENABLE RIGHTS, PROMOTES A CULTURE OF RESPECT FOR THESE RIGHTS, AND PROVIDES THE MEANS TO PRESERVE THEM. FIRE RECOGNIZES THAT COLLEGES AND UNIVERSITIES PLAY A VITAL ROLE IN PRESERVING FREE THOUGHT WITHIN A FREE SOCIETY. TO THIS END, WE PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON OUR NATION'S CAMPUSES, INCLUDING FREEDOM OF SPEECH, FREEDOM OF ASSOCIATION, DUE PROCESS, LEGAL EQUALITY, RELIGIOUS LIBERTY, AND SANCTITY OF CONSCIENCE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 9,975,853 including grants of $ 0 ) (Revenue $ 0 )
FIRE'S PUBLIC AWARENESS PROJECT: FIRE'S PUBLIC AWARENESS PROJECT IS THE ENGINE THAT SETS ALL OF FIRE'S PROGRAMS UP FOR SUCCESS BY SHARING OUR WORK WITH THE PUBLIC AND EDUCATING EVERYDAY AMERICANS ABOUT THE IMPORTANCE OF FREE SPEECH AND FREE THOUGHT. FIRE HAS ATTRACTED HUNDREDS OF THOUSANDS OF MEDIA MENTIONS - OVER 3,000 EVERY YEAR - IN THE NATION'S LEADING PUBLICATIONS, BREAKS NEWS ON OUR AWARD-WINNING NEWSDESK, AND PRODUCES DIGITAL CONTENT THROUGH SHORT VIDEOS, FEATURE-LENGTH DOCUMENTARIES, AND OUR POPULAR BI-WEEKLY PODCAST SERIES "SO TO SPEAK". OUR SOCIAL MEDIA CONTENT HAS ATTRACTED OVER 150,000 FOLLOWERS ACROSS ALL PLATFORMS, WHILE OUR YOUTUBE CHANNEL BOASTS OVER 22,000 FOLLOWERS AND OVER 9.6 MILLION VIEWS.
4b (Code:   ) (Expenses $ 1,906,036 including grants of $ 0 ) (Revenue $ 106,685 )
FIRE LITIGATION PROJECT: FIRE STRATEGICALLY LITIGATES IN COURTS NATIONWIDE TO VINDICATE FIRST AMENDMENT RIGHTS. IN SERVICE OF OUR EXPANDED MISSION TO DEFEND FREE SPEECH BOTH ON AND OFF CAMPUS, OUR LITIGATION PROJECT IS GROWING INTO A PREMIER PUBLIC-INTEREST LAW FIRM FOR FREE EXPRESSION. IN ADDITION TO REVIEWING EACH AND EVERY CASE SUBMISSION WE RECEIVE, FIRE ATTORNEYS PROACTIVELY SEEK OUT PLAINTIFFS TO FILE SUITS WITH THE POTENTIAL TO SECURE LASTING LEGAL PRECEDENTS, MAJOR PUBLIC-POLICY REFORM, OR CLEAR CULTURAL IMPACT. SINCE FIRE BEGAN ADVANCING LITIGATION IN 2014, FIRE'S LITIGATION PROJECT HAS SECURED 22 VICTORIES AND MORE THAN $2.6 MILLION IN DAMAGES AND FEES. (CONTINUED ON SCHEDULE O.)IN ADDITION TO DIRECT LITIGATION, FIRE PARTICIPATES AS AMICUS CURIAE IN STRATEGICALLY CHOSEN CASES TO SUPPORT CRITICAL LEGAL ARGUMENTS AND ADVANCE IMPORTANT PRECEDENT. FINALLY, THE LITIGATION PROJECT WORKS TO POSITION FIRE AS A THOUGHT LEADER IN FIRST AMENDMENT JURISPRUDENCE BY PUBLISHING OPINION PIECES AND LEGAL SCHOLARSHIP, TEACHING CONTINUING LEGAL EDUCATION COURSES, AND RECRUITING LIKE-MINDED ATTORNEYS FOR OUR LEGAL NETWORK AND FACULTY LEGAL DEFENSE FUND.BETWEEN JULY 1, 2021 AND JUNE 30, 2022, FIRE WAS IN ACTIVE LITIGATION IN TEN CASES FURTHERING FIRE'S MISSION, INCLUDING FOUR IN WHICH FIRE WAS REPRESENTED BY OUTSIDE COUNSEL. 1. DIEI V. BOYD, ET AL., CIVIL ACTION NO. 2:21-CV-2071-JTF-CGC (W.D. TENN.): FIRE REPRESENTS GRADUATE PHARMACY STUDENT KIMBERLY DIEI IN THIS FIRST AMENDMENT LAWSUIT AGAINST THE UNIVERSITY OF TENNESSEE HEALTH SCIENCE CENTER AND ITS ADMINISTRATORS. DIEI WAS INVESTIGATED TWICE BY HER PROGRAM'S "PROFESSIONAL CONDUCT COMMITTEE" BECAUSE OF ALLEGATIONS THAT HER PERSONAL SOCIAL MEDIA ACTIVITY WAS TOO "CRUDE," "VULGAR, AND "SEXUAL." THIS LAWSUIT FURTHERS FIRE'S MISSION BY SEEKING TO PROTECT A STUDENT'S OFF-CAMPUS, EXTRAMURAL, AND ONLINE SPEECH AND ESTABLISH CONSTITUTIONAL CONSTRAINTS ON A PUBLIC UNIVERSITY'S DISCRETION TO PUNISH EXPRESSION IT SUBJECTIVELY LABELS "UNPROFESSIONAL." 2. NALLY, ET AL. V. GRAHAM ET AL., CIVIL ACTION NO. 2:21-CV-2113-JAR-TJJ (10TH CIR.): FIRE REPRESENTED STUDENT JOURNALIST JARED NALLY AND AN AWARD-WINNING STUDENT NEWSPAPER IN A FIRST AMENDMENT LAWSUIT AGAINST HASKELL INDIAN NATIONS UNIVERSITY, THE BUREAU OF INDIAN EDUCATION, AND OFFICIALS OF BOTH ENTITIES. AFTER PUBLISHING ARTICLES CRITICIZING THE UNIVERSITY'S ADMINISTRATION, NALLY WAS ISSUED A DIRECTIVE BY THEN-PRESIDENT RONALD GRAHAM WHO INVOKED THE UNIVERSITY'S CAMPUS EXPRESSION POLICY TO FORBID HIM FROM ENGAGING IN STANDARD NEWSGATHERING ACTIVITIES. ON FEBRUARY 8, 2022, THE DISTRICT COURT ENTERED A CONSENT DECREE AGAINST HASKELL MANDATING SWEEPING REFORMS INCLUDING: (1) PROHIBITING RETALIATION AGAINST STUDENTS FOR PROTECTED EXPRESSION; (2) PROHIBITING THE UNIVERSITY FROM REINSTATING ITS CAMPUS EXPRESSION POLICY OR ANY SIMILAR POLICY RESTRICTING STUDENT SPEECH; AND (3) REQUIRING THE UNIVERSITY TO PROVIDE THE STUDENT NEWSPAPER WITH TRANSPARENCY ABOUT ITS FUNDING AND A WAY TO INDEPENDENTLY VERIFY THE AMOUNT OF FUNDING IT RECEIVES. THE DISTRICT COURT, HOWEVER, DISMISSED NALLY'S CLAIM FOR DAMAGES AGAINST DEFENDANT GRAHAM FOR FIRST AMENDMENT RETALIATION. FIRE APPEALED THIS DISMISSAL TO THE U.S. COURT OF APPEALS FOR THE TENTH CIRCUIT, BUT LATER VOLUNTARILY DISMISSED THE APPEAL AFTER THE U.S. SUPREME COURT'S RULING IN EGBERT V. BOULE PRECLUDED DAMAGES CLAIMS AGAINST FEDERAL OFFICIALS FOR FIRST AMENDMENT RETALIATION. THIS LAWSUIT FURTHERED FIRE'S MISSION TO DEFEND STUDENT JOURNALISTS' RIGHTS TO FREE SPEECH AND PRESS, FREE FROM ANY PRIOR RESTRAINTS.3. SI V. ABUHAMAD, ET AL., CIVIL ACTION NO. 2:21-CV-467 (E.D. VA.): FIRE REPRESENTED MEDICAL STUDENT EDWARD SI AND STUDENT ORGANIZATION STUDENTS FOR A NATIONAL HEALTH PROGRAM (SNAHP) IN THIS FIRST AMENDMENT LAWSUIT AGAINST EASTERN VIRGINIA MEDICAL SCHOOL AND ITS ADMINISTRATORS. SI SUED AFTER THE UNIVERSITY'S STUDENT GOVERNMENT ASSOCIATION DENIED SNAHP'S APPLICATION BECAUSE IT DID NOT "WANT TO CREATE CLUBS BASED ON OPINIONS, POLITICAL OR OTHERWISE, AND THE MISSION AND GOALS OF [SNAHP] DO NOT DESCRIBE WHAT WE BELIEVE TO BE NECESSARY OR SUSTAINABLE FOR A CLUB." IN MARCH 2022, FIRE REACHED A NEGOTIATED SETTLEMENT UNDER WHICH THE DEFENDANTS PAID $38,000 (INCLUDING ATTORNEYS' FEES) AND INSTITUTED POLICY CHANGES TO ENSURE THAT RECOGNITION OF STUDENT GROUPS REMAINS VIEWPOINT NEUTRAL. THIS LAWSUIT FURTHERED FIRE'S MISSION BY ENSURING THAT STUDENTS CAN ASSOCIATE TOGETHER AND OBTAIN THE BENEFITS OF BEING A RECOGNIZED CLUB WITHOUT BEING DISCRIMINATED AGAINST ON THE BASIS OF THEIR VIEWPOINT. 4. BURNETT V. COLLIN COLLEGE, ET AL., CIVIL ACTION NO. 4:21-CV-857 (E.D. TEX.): IN THIS FIRST AMENDMENT RETALIATION LAWSUIT, FIRE REPRESENTED LORA BURNETT, A PROFESSOR AT COLLIN COLLEGE, WHO WAS TERMINATED FOR MAKING STATEMENTS ON SOCIAL MEDIA CRITICIZING THE COLLEGE AND POLITICIANS. ON JANUARY 25, 2022, BURNETT ACCEPTED COLLIN COLLEGE'S OFFER TO PAY $70,000 PLUS ATTORNEYS' FEES IN EXCHANGE FOR HAVING A COURT JUDGMENT ENTERED IN HER FAVOR, BRINGING HER FIRST AMENDMENT LAWSUIT TO AN END. THIS LAWSUIT FURTHERED FIRE'S MISSION BY ENSURING PROFESSORS AT PUBLIC COLLEGES AND UNIVERSITIES ARE ABLE TO COMMENT AS PRIVATE CITIZENS ON MATTERS OF PUBLIC CONCERN WITHOUT RETALIATION.5. JONES V. MATKIN, ET AL., CIVIL ACTION NO. 4:21-CV-733 (E.D. TEX.): IN THIS SECOND FIRST AMENDMENT RETALIATION LAWSUIT AGAINST COLLIN COLLEGE, FIRE REPRESENTS SUZANNE JONES, A FULL-TIME PROFESSOR OF EDUCATION AT COLLIN COLLEGE, WHO WAS TERMINATED FOR CRITICIZING THE UNIVERSITY'S RESPONSE TO THE COVID-19 PANDEMIC, PUBLICLY SUPPORTING UNIONIZATION BY THE FACULTY, AND SIGNING ONTO AN OPEN LETTER SUPPORTING THE REMOVAL OF CONFEDERATE MONUMENTS IN DALLAS. JONES SUED COLLIN COLLEGE PRESIDENT, H. NIEL MATKIN AND NOW-RETIRED SENIOR VICE PRESIDENT OF CAMPUS OPERATIONS TONI JENKINS IN SEPTEMBER 2021. JONES CAME TO FIRE SEEKING NEW REPRESENTATION IN FEBRUARY 2022. THIS LAWSUIT FURTHERS FIRE'S MISSION BY ENSURING PROFESSORS AT PUBLIC COLLEGES AND UNIVERSITIES ARE ABLE TO COMMENT AS PRIVATE CITIZENS ON MATTERS OF PUBLIC CONCERN WITHOUT RETALIATION.6. PHILLIPS V. COLLIN COLLEGE, ET AL., CIVIL ACTION NO. 4:22-CV-184 (E.D. TEX.): IN ITS THIRD FIRST AMENDMENT LAWSUIT AGAINST COLLIN COLLEGE, FIRE REPRESENTS MICHAEL PHILLIPS, A PROFESSOR AT COLLIN COLLEGE WHO WAS DISCIPLINED AND NON-RENEWED BECAUSE HE SPOKE TO A REPORTER FROM THE WASHINGTON POST ABOUT THE HISTORY OF RACISM IN THE DALLAS AREA AND POSTED COMMENTS ON FACEBOOK CONCERNING THE COLLEGE'S HANDLING OF COVID-19 AND ITS COVID GUIDELINES. PHILLIPS, REPRESENTED BY FIRE, SUED COLLIN COLLEGE FOR ITS VIOLATION OF PHILLIPS' FIRST AMENDMENT RIGHTS AND SUBSEQUENT RETALIATORY EMPLOYMENT ACTION. THIS LAWSUIT FURTHERS FIRE'S MISSION BY ENSURING PROFESSORS AT PUBLIC COLLEGES AND UNIVERSITIES ARE ABLE TO COMMENT AS PRIVATE CITIZENS ON MATTERS OF PUBLIC CONCERN WITHOUT RETALIATION.7. FIRE V. TARLETON STATE UNIVERSITY, CASE NO. CV37178 (226TH D.CT. OF ERATH CNTY., TEX.): IN THIS PUBLIC-RECORDS LAWSUIT, FIRE SUED TARLETON STATE UNIVERSITY IN JULY 2021 AFTER IT FAILED TO COMPLY WITH THE TEXAS PUBLIC INFORMATION ACT. FIRE SOUGHT RECORDS RELATING TO A FORMER PROFESSOR WHO DEMANDED THAT A STUDENT PUBLICATION, THE TEXAN NEWS SERVICE, REMOVE SEVERAL ARTICLES IT PUBLISHED IN 2018 OR BE SUED FOR DEFAMATION. THESE ARTICLES DETAILED ALLEGATIONS OF INAPPROPRIATE BEHAVIOR LEVIED AGAINST THE FORMER PROFESSOR. WHEN TARLETON ADMINISTRATORS LEARNED OF THE DEMAND, THEY ORDERED TEXAN NEWS SERVICE TO REMOVE THE ARTICLES AND LATER STRIPPED THE NEWSPAPER OF ITS EDITORIAL INDEPENDENCE. THIS LAWSUIT FURTHERS FIRE'S MISSION TO HOLD PUBLIC INSTITUTIONS ACCOUNTABLE FOR THEIR ACTIONS BY VIGOROUSLY PURSUING RECORDS MADE PUBLIC UNDER STATE OR FEDERAL LAW.8. PENNSYLVANIA, ET AL. V. DEVOS, CIVIL ACTION NO. 1:20-CV-1468 (D.D.C.): SEVENTEEN STATES AND THE DISTRICT OF COLUMBIA FILED A LAWSUIT CHALLENGING THE DEPARTMENT OF EDUCATION'S 2020 TITLE IX REGULATIONS. REPRESENTED BY OUTSIDE COUNSEL, FIRE MOVED TO INTERVENE TO DEFEND THE REGULATIONS AS CONSTITUTIONALLY NECESSARY, AN ARGUMENT WHICH THE DEPARTMENT REFUSED TO MAKE. ON JULY 6, 2020, THE DISTRICT COURT GRANTED FIRE STATUS AS A DEFENDANT-INTERVENOR. ON MARCH 11, 2021, THE LAWSUIT WAS STAYED PENDING THE ANTICIPATED PROMULGATION OF NEW REGULATIONS. THIS LITIGATION FURTHERS FIRE'S MISSION TO DEFEND FREE SPEECH AND DUE PROCESS PROTECTIONS, LONG DENIED TO STUDENTS IN DISCIPLINARY PROCEDURES RELATED TO ALLEGATIONS OF CAMPUS SEXUAL MISCONDUCT.
4c (Code:   ) (Expenses $ 1,315,752 including grants of $ 0 ) (Revenue $ 0 )
CAMPUS RIGHTS ADVOCACY: THE CAMPUS RIGHTS ADVOCACY PROGRAM (CRA) IS FIRE'S SIGNATURE DEFENSE PROGRAM. IT PROVIDES FREE ASSISTANCE TO INDIVIDUAL STUDENTS, PROFESSORS, STUDENT MEDIA, AND CAMPUS GROUPS WHOSE FUNDAMENTAL CIVIL LIBERTIES HAVE BEEN VIOLATED. FIRE'S CRA REVIEWS HUNDREDS OF POTENTIAL RIGHTS VIOLATIONS EACH YEAR, SEEKING JUSTICE FOR THOSE WE HELP BY USING OUR AUTHORITY AND REPUTATION TO DIRECTLY DEMAND SCHOOL LEADERS TO FOLLOW THE CONSTITUTION OR UPHOLD THEIR OWN COMMITMENTS TO CIVIL LIBERTIES. THROUGH TARGETED MEDIA CAMPAIGNS, CORRESPONDENCE WITH ADMINISTRATORS, FREEDOM OF INFORMATION ACT (FOIA) REQUESTS THAT PUBLICLY EXPOSE A SCHOOL'S ACTIONS, AND OTHER CREATIVE ADVOCACY, THE CRA TEAM HAS SECURED MORE THAN 500 VICTORIES FOR STUDENTS AND FACULTY MEMBERS (BOTH IN PUBLIC AND IN PRIVATE) SINCE FIRE'S FOUNDING.
(Code:   ) (Expenses $ 2,485,012 including grants of $ 0 ) (Revenue $ 0 )
RESEARCH AND SPECIAL PROJECTS: FIRE'S RESEARCH AND SPECIAL PROJECTS INITIATIVE COORDINATES OUR RESEARCH EFFORTS AND ENGAGES IN CUTTING-EDGE ANALYSIS OF CAMPUS ISSUES AND FREE SPEECH QUESTIONS. THE INITIATIVE OVERSEES FIRE'S COLLEGE FREE SPEECH RANKINGS, AN ANNUAL SURVEY AIMED AT UNCOVERING CAMPUS-SPECIFIC STUDENT ATTITUDES TOWARD FREE SPEECH AND AN INVALUABLE RESOURCE FOR STUDENTS, PARENTS, AND ALUMNI SEEKING TO UNDERSTAND THE STATE OF FREE EXPRESSION AT SPECIFIC SCHOOLS (THE 2022 RANKINGS SURVEYED OVER 45,000 STUDENTS AT OVER 200 SCHOOLS). AS WE EXPAND, FIRE'S RESEARCHERS WILL CAPTURE MORE INCIDENTS OF CENSORSHIP ON AND OFF CAMPUS, ASSESS THE STATE OF FREE SPEECH ON SOCIAL MEDIA, AND BUILD AN ARCHIVE OF INTERDISCIPLINARY RESEARCH ON EXPRESSIVE RIGHTS. ULTIMATELY, OUR RESEARCH ALLOWS US TO BETTER PERSUADE THE PUBLIC THAT FREEDOM OF EXPRESSION IS AN ESSENTIAL PART OF OUR AMERICAN HERITAGE.
(Code:   ) (Expenses $ 1,004,605 including grants of $ 1,411 ) (Revenue $ 21,675 )
FIRE STUDENT NETWORK: THE FIRE STUDENT NETWORK (FSN) EDUCATES AND EMPOWERS COLLEGE STUDENTS TO EXERCISE THEIR RIGHTS ON CAMPUS AND ADVOCATE FOR REFORM. THE FSN ENGAGES STUDENTS THROUGH OUR GUIDES TO STUDENT RIGHTS ON CAMPUS, CONFERENCES THROUGHOUT THE YEAR, OUR SIGNATURE SUMMER INTERNSHIP PROGRAM, AND MORE. THE FSN ALSO COORDINATES THE STUDENT DEFENDERS PROGRAM, WHICH EMPOWERS STUDENTS TO BECOME PEER ADVOCATES WHO CAN ADVISE FELLOW STUDENTS AS THEY NAVIGATE THEIR SCHOOL'S DISCIPLINARY SYSTEM, AND "LET'S TALK", CAMPUS CIVIL DISCOURSE SOCIETIES THAT PROVIDE SPACE FOR STUDENTS TO ENGAGE IN AND PROMOTE FREE, FRUITFUL, AND CIVIL DISCUSSIONS. THE FSN HAS HOSTED DOZENS OF EVENTS, DISTRIBUTED THOUSANDS OF RESOURCES, AND BOASTS OVER 20,000 MEMBERS.
(Code:   ) (Expenses $ 718,363 including grants of $ 0 ) (Revenue $ 0 )
LEGISLATIVE AND POLICY PROJECT: THE LEGISLATIVE AND POLICY PROJECT SUPPORTS FIRE'S MISSION BY ADVOCATING ON BEHALF OF RIGHTS-PROTECTIVE LEGISLATION - AND AGAINST PROPOSED LAWS THAT THREATEN FREE SPEECH RIGHTS - AT BOTH THE STATE AND FEDERAL LEVEL. THE PROJECT'S PRIORITIES INCLUDE: DEFENDING DUE PROCESS PROTECTIONS AGAINST PROPOSED TITLE IX REGULATIONS THAT THREATEN STUDENT RIGHTS IN PROCEDURES FOR CAMPUS SEXUAL MISCONDUCT; PASSING LEGISLATION THAT DEFINES A NATIONAL STANDARD FOR STUDENT-ON-STUDENT HARASSMENT; BANNING "FREE SPEECH ZONES" FROM PUBLIC CAMPUSES; PROTECTING ACADEMIC FREEDOM; AND MORE. IN THEIR CAMPUS RIGHTS WORK, OUR LEGISLATIVE AND POLICY TEAM HAS HELPED WRITE OR PASS 16 MAJOR BILLS THAT HELP SAFEGUARD THE RIGHTS OF MILLIONS OF STUDENTS ACROSS THE NATION.
(Code:   ) (Expenses $ 561,069 including grants of $ 18,800 ) (Revenue $ 0 )
POLICY REFORM PROJECT: FIRE'S POLICY REFORM PROJECT PROACTIVELY AND SYSTEMATICALLY CHALLENGES CAMPUS POLICIES THAT VIOLATE STUDENTS AND FACULTY MEMBERS' FREE SPEECH RIGHTS. THE PROJECT MAINTAINS FIRE'S SPOTLIGHT DATABASE, WHICH CATALOGS THE SPEECH CODES OF OVER 475 COLLEGES AND UNIVERSITIES NATIONWIDE; WORKS WITH ADMINISTRATORS TO OFFER ANALYSIS AND ADVICE; COORDINATES TARGETED PUBLICITY EFFORTS LIKE OUR SPEECH CODE OF THE MONTH SERIES AND THE PUBLICATION OF OUR ANNUAL "SPOTLIGHT ON SPEECH CODES" REPORT REVIEWING THE STATE OF FREE SPEECH AT AMERICA'S COLLEGES AND UNIVERSITIES; ADVOCATES FOR PROCEDURAL SAFEGUARDS IN DISCIPLINARY PROCEEDINGS; AND PROVIDES SCHOOLS WITH RESOURCES TO IMPROVE THE CLIMATE FOR FREE SPEECH ON CAMPUS, INCLUDING THE "CHICAGO STATEMENT," A POLICY STATEMENT AFFIRMING FREE SPEECH AND ACADEMIC FREEDOM RIGHTS ON CAMPUS. THROUGH THIS COMPREHENSIVE APPROACH, THE PROJECT HAS SECURED OVER 300 VICTORIES, REFORMED HUNDREDS OF RESTRICTIVE POLICIES AFFECTING OVER 4.3 MILLION STUDENTS, AND ACHIEVED A MORE THAN 50-POINT DECLINE IN THE PERCENTAGE OF INSTITUTIONS MAINTAINING CLEARLY RESTRICTIVE "RED LIGHT" SPEECH CODES.
(Code:   ) (Expenses $ 554,994 including grants of $ 29,000 ) (Revenue $ 0 )
K-12 OUTREACH PROJECT: FIRE'S K-12 OUTREACH PROGRAM SEEKS TO ADVANCE FIRE'S MISSION AT THE K-12 LEVEL. THIS INVOLVES EDUCATING STUDENTS, PARENTS, TEACHERS, AND THE GENERAL PUBLIC ABOUT THE ORIGINS AND IMPORTANCE OF THEIR CONSTITUTIONAL RIGHTS, AND PROMOTING RESPECT FOR FREE SPEECH AND OPEN DISCOURSE. IN ADDITION TO FIRE'S HIGH SCHOOL CURRICULUM PACKAGE, WHICH WE PROMOTE TO EDUCATORS NATIONWIDE, THE PROJECT DISTRIBUTES A NUMBER OF RESOURCES, INCLUDING A FREE SPEECH COMIC BOOK, A SHORT GUIDE ON SELECTING A COLLEGE THAT RESPECTS CIVIL LIBERTIES, AN ACTIVITY KIT FOR HIGH SCHOOL DEBATE SOCIETIES, AND AN ONLINE QUIZ DESIGNED TO TEST USERS ON THEIR KNOWLEDGE OF FIRST AMENDMENT RIGHTS. FIRE ALSO PROVIDES RESOURCES TO PARENTS, EDUCATORS, AND CITIZENS CONCERNED ABOUT ANTI-SPEECH TRENDS AT THE K-12 LEVEL. LASTLY, THE PROJECT COORDINATES OUR ANNUAL ESSAY CONTEST, WHICH SOLICITS ENTRIES FROM JUNIORS AND SENIORS ON THE IMPORTANCE OF FREE SPEECH AND AWARDS $29,000 IN COLLEGE SCHOLARSHIPS. THIS YEAR, OUR K-12 OUTREACH PROJECT MADE THE FOLLOWING ACCOMPLISHMENTS: THE K-12 NETWORK REACHED OVER 2,500 SUBSCRIBERS, UP 800 FROM LAST YEAR; OUR K-12 PROGRAM STAFF DELIVERED OVER 20 PRESENTATIONS AT CONFERENCES, PROFESSIONAL DEVELOPMENT EVENTS FOR TEACHERS, AND WEBINARS FOR CONCERNED PARENTS; AND OUR K-12 CURRICULUM RESOURCES RECEIVED OVER 130,000 UNIQUE WEBSITE VIEWS.
(Code:   ) (Expenses $ 373,394 including grants of $ 75,000 ) (Revenue $ 0 )
TARGETED ADVOCACY PROJECT: THE TARGETED ADVOCACY PROJECT SEEKS TO BRING NEW AUDIENCES TO FIRE'S WORK THROUGH OUTREACH AND SPECIAL PROJECTS. THE PROJECT COORDINATES FIRE'S HOME AND ABROAD INITIATIVE, WHICH FOCUSES ON EXPOSING THE THREAT INTERNATIONAL CENSORSHIP POSES TO AMERICAN HIGHER EDUCATION; OUR FIRST AMENDMENT LIBRARY, AN ONLINE DATABASE OF FREE SPEECH JURISPRUDENCE, TIMELINES, AND SPECIAL EXHIBITS; FIRE'S FRESHMAN ORIENTATION PROGRAM, WHICH PROVIDES SCHOOLS WITH MATERIALS TO HOST FREE SPEECH-FOCUSED ORIENTATION PROGRAMMING; AND RON COLLINS' "FIRST AMENDMENT NEWS." IT ALSO PRODUCES TIMELY RESEARCH REPORTS ON THREATS TO FREE EXPRESSION AS THEY PERTAIN TO CURRENT EVENTS, AND PROVIDES UNIQUE RESOURCES SUCH AS AN UNDERGRADUATE CASEBOOK ON THE FIRST AMENDMENT AND OUR "FREE SPEECH OUT LOUD" PODCASTS.
(Code:   ) (Expenses $ 270,838 including grants of $ 0 ) (Revenue $ 0 )
FIRE FACULTY NETWORK: FIRE'S FACULTY NETWORK PROVIDES THOSE "IN THE TRENCHES" WITH THE SUPPORT AND RESOURCES THEY NEED TO TAKE ACTION AGAINST THREATS TO ACADEMIC FREEDOM AND FREE EXPRESSION ON CAMPUS. THE CENTERPIECE OF THIS PROJECT IS OUR ANNUAL FACULTY NETWORK CONFERENCE ON ACADEMIC FREEDOM ISSUES, BRINGING TOGETHER SEVERAL DOZEN SCHOLARS IN A VARIETY OF DISCIPLINES FOR A SERIES OF PRESENTATIONS SELECTED THROUGH AN OPEN CALL FOR PROPOSALS. THE NETWORK ALSO PROVIDES A PLETHORA OF RESOURCES TO OUR MORE THAN 2,800 FACULTY NETWORK MEMBERS, INCLUDING AN ONLINE FREE SPEECH SYLLABUS DATABASE, MEMBER NEWSLETTER, AND REGULAR WEBINARS.
4d Other program services (Describe in Schedule O.)
(Expenses $ 5,968,275 including grants of $ 124,211 ) (Revenue $ 21,675 )
4e Total program service expensesMediumBullet19,165,916
Form 990 (2021)
Form 990 (2021)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
21
Yes
 
Form 990 (2021)
Form 990 (2021)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
63
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2021)
Form 990 (2021)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
102
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2021)
Form 990 (2021)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
10
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
10
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
AL , AR , CA , FL , GA , HI , IL , KS , KY , MA , MD , MI , MN , MS , ND , NH , NJ , NM , NY , OR , PA , RI , SC , TN , UT , VA , WV , WI
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletJOSEPH ANTONELLI510 WALNUT STREET 1250   PHILADELPHIA,PA19106 (215) 717-3473
Form 990 (2021)
Form 990 (2021)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JOHN ELLIS......................................................................
CHAIRMAN
 1.00
.................
  		X   X       0 0 0
(2) ANTHONY DICK......................................................................
VICE CHAIR
 1.00
.................
  		X   X       0 0 0
(3) VIRGINIA POSTREL......................................................................
SECRETARY
 1.00
.................
  		X   X       0 0 0
(4) JOSEPH MALINE......................................................................
TREASURER
 1.00
.................
  		X   X       0 0 0
(5) HARVEY SILVERGLATE......................................................................
CO-FOUNDER
 1.00
.................
  		X   X       0 0 0
(6) SAMUEL J ABRAMS......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(7) KMELE FOSTER......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(8) JOHN MCWHORTER......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(9) MARLENE MIESKE......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(10) KEITH WHITTINGTON......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(11) GREGORY LUKIANOFF......................................................................
PRESIDENT & CEO
 40.00
.................
  		    X       407,221 0 42,133
(12) ROBERT SHIBLEY......................................................................
EXECUTIVE DIRECTOR
 40.00
.................
  		    X       311,618 0 39,973
(13) ALISHA GLENNON......................................................................
CHIEF OPERATING OFFICER
 40.00
.................
  		    X       287,354 0 38,554
(14) WILLIAM CREELEY......................................................................
LEGAL DIRECTOR
 40.00
.................
  		      X     262,706 0 36,800
(15) DARPANA SHETH......................................................................
VICE PRESIDENT OF LITIGATION
 40.00
.................
  		      X     202,990 0 34,394
(16) NICHOLAS PERRINO......................................................................
EXECUTIVE VICE PRESIDENT
 40.00
.................
  		      X     184,435 0 26,257
(17) JOSEPH COHN......................................................................
LEGISLATIVE & POLICY DIRECTOR
 40.00
.................
  		        X   153,723 0 16,186
Form 990 (2021)
Form 990 (2021)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) RONALD LONDON........................................................................
GENERAL COUNSEL
 40.00
.......................   		        X   152,885 0 29,961
(19) BRIDGET GLACKIN........................................................................
SENIOR VICE PRESIDENT, DEVELOPMENT
 40.00
.......................   		        X   116,608 0 27,671
(20) MOLLY NOCHECK........................................................................
VICE PRESIDENT, STUDENT OUTREACH
 40.00
.......................   		        X   115,217 0 12,169
(21) ADAM STEINBAUGH........................................................................
ATTORNEY
 40.00
.......................   		        X   107,483 0 6,858


















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 2,302,240 0 310,956
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet14
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
COLLEGE PULSE

343 TEXAS STREET
SAN FRANCISCO,CA94107 		SURVEYS 1,193,300
INTERACTIVE STRATEGIES

113 CONNECTICUT AVENUE NW SUITE 60
WASHINGTON,DC20036 		WEBSITE REDESIGN 375,485
KAISERDILLON PLLC

1099 14TH STREET NORTHWEST 8TH FLO
WASHINGTON,DC20005 		LEGAL SERVICES 178,868
COOPER & KIRK PLLC

1523 NEW HAMPSHIRE AVENUE NW
WASHINGTON,DC20036 		LEGAL SERVICES 178,299
ALTRUIST PARTNERS

1435 36TH AVENUE
SEATTLE,WA98122 		EXPANSION CONSULTING 158,404
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet6
Form 990 (2021)
Form 990 (2021)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 36,490,336
g Noncash contributions included in lines 1a - 1f:$ 1g 897,055
h Total. Add lines 1a-1f.......MediumBullet 36,490,336
Program Service RevenueAmt Business Code
2a LITIGATION SETTLEMENT PROCEEDS 900099 106,685 106,685    
b SPEAKER FEES 900099 21,675 21,675    
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 128,360
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 489,328     489,328
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet 4,781     4,781
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss)     6c
d Net rental income or (loss).......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   6,850,420 7a
b Less: cost or other basis and sales expenses   6,843,251 7b
c Gain or (loss)   7,169 7c
d Net gain or (loss).........MediumBullet 7,169     7,169
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a OTHER INCOME 900099 5,595     5,595
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 5,595
12 Total revenue. See instructions.....MediumBullet 37,125,569 128,360 0 506,873
Form 990 (2021)
Form 990 (2021)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 93,800 93,800
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 30,411 30,411
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 2,198,354 1,108,350 771,051 318,953
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 5,152,045 4,399,540 213,344 539,161
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 175,551 157,752   17,799
9 Other employee benefits ....... 607,433 487,799 49,708 69,926
10 Payroll taxes ........... 545,096 412,397 69,309 63,390
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 709,403 679,386 15,536 14,481
c Accounting ........... 26,403 19,868 3,383 3,152
d Lobbying ........... 103,033 103,033    
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 71,173   71,173  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 494,753 406,319 22,968 65,466
12 Advertising and promotion .... 7,627,623 7,603,392 1,118 23,113
13 Office expenses ....... 489,630 280,416 26,572 182,642
14 Information technology ...... 435,162 340,186 30,156 64,820
15 Royalties ..        
16 Occupancy ........... 753,570 567,062 96,532 89,976
17 Travel ............ 446,029 372,149 8,389 65,491
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 495,776 355,861 13,691 126,224
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 259,704 195,428 33,267 31,009
23 Insurance ... 46,387 35,253 5,762 5,372
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a RESEARCH SERVICES 1,467,395 1,463,246 77 4,072
b DUES AND SUBSCRIPTIONS 70,977 54,268 6,193 10,516
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 22,299,708 19,165,916 1,438,229 1,695,563
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2021)
Form 990 (2021)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 398,888 1 261,104
2 Savings and temporary cash investments ......... 3,801,412 2 13,186,937
3 Pledges and grants receivable, net ...... 300,000 3 4,341,948
4 Accounts receivable, net ............. 228 4 228
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 326,472 9 355,195
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 3,058,156
b Less: accumulated depreciation 10b 1,454,116 1,067,310 10c 1,604,040
11 Investments—publicly traded securities . 22,314,860 11 21,584,601
12 Investments—other securities. See Part IV, line 11 ..... 2,432,699 12 2,475,026
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 111,220 15 111,220
16 Total assets. Add lines 1 through 15 (must equal line 33)... 30,753,089 16 43,920,299
Liabilities 17 Accounts payable and accrued expenses ..... 449,556 17 672,082
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 1,153,415 25 1,372,597
26 Total liabilities. Add lines 17 through 25.. 1,602,971 26 2,044,679
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 27,786,338 27 33,855,715
28 Net assets with donor restrictions ........... 1,363,780 28 8,019,905
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 29,150,118 32 41,875,620
33 Total liabilities and net assets/fund balances ........ 30,753,089 33 43,920,299
Form 990 (2021)
Form 990 (2021)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
37,125,569
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
22,299,708
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
14,825,861
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
29,150,118
5
Net unrealized gains (losses) on investments ...............
5
-2,100,359
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
41,875,620
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2021)
Form 990 (2021)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(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
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 11,627,342 9,677,941 13,565,017 15,761,288 36,490,336 87,121,924
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 11,627,342 9,677,941 13,565,017 15,761,288 36,490,336 87,121,924
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) .. 2,457,041
6 Public support. Subtract line 5 from line 4. 84,664,883
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (f) Total
7 Amounts from line 4.. 11,627,342 9,677,941 13,565,017 15,761,288 36,490,336 87,121,924
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 104,903 388,265 275,927 238,868 494,109 1,502,072
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.).. 61,505 3,287 2,374 7,274 5,595 80,035
11 Total support. Add lines 7 through 10 88,704,031
12
12
1,892,268
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
95.450 %
15
15
87.360 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (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.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2017 (b) 2018 (c) 2019 (d) 2020 (e) 2021 (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 on 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.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
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)
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):  
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  
7
Schedule A (Form 990) 2021

Schedule A (Form 990) 2021
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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 2021 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-2021 		(iii)
Distributable
Amount for 2021
1 Distributable amount for 2021 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2021:
a From 2016.......  
b From 2017.......  
c From 2018.......  
d From 2019.......  
e From 2020.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2021 distributable amount  
i Carryover from 2016 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2021 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2021 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2021, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2021. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2022. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2017.....  
b Excess from 2018.....  
c Excess from 2019.....  
d Excess from 2020.....  
e Excess from 2021.....  
Schedule A (Form 990) (2021)

Schedule A (Form 990) 2021
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 61,505. 2018 AMOUNT: $ 3,287. 2019 AMOUNT: $ 2,374. 2020 AMOUNT: $ 7,274. 2021 AMOUNT: $ 5,595.
Schedule A (Form 990) 2021


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2021)
Schedule B (Form 990) (2021) Page 2
Name of organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC 		Employer identification number
04-3467254
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2021)
Schedule B (Form 990) (2021)
Page 3
Name of organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC 		Employer identification number

04-3467254
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2021)
Schedule B (Form 990) (2021)
Page 4
Name of organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC 		Employer identification number

04-3467254
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2021)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet Complete if the organization is described below. SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd BulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................SchCMd Bullet
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2021

Schedule C (Form 990) 2021
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...................... 0  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 103,033  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 103,033  
d Other exempt purpose expenditures ............................................................................... 19,062,883  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 19,165,916  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) Total
2a Lobbying nontaxable amount 585,322 520,847 554,459 1,000,000 2,660,628
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		3,990,942
c Total lobbying expenditures 81,791 42,090 61,188 103,033 288,102
d Grassroots nontaxable amount 146,331 130,212 138,615 250,000 665,158
e Grassroots ceiling amount
(150% of line 2d, column (e))		 997,737
f Grassroots lobbying expenditures   1,234     1,234
Schedule C (Form 990) 2021


Schedule C (Form 990) 2021
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2021


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 24,386 24,386 24,252 23,728 23,364
b Contributions ...          
c Net investment earnings, gains, and losses     134 524 364
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ...... 24,386 24,386 24,386 24,252 23,728
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet0 %
b
Permanent endowment SchDMd Bullet100.000 %
c
Term endowment SchDMd Bullet0 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   1,989,638 945,540 1,044,098
d Equipment ....   544,715 340,651 204,064
e Other .....   523,803 167,925 355,878
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 1,604,040
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) INSURANCE ANNUITIES		 2,475,026 F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 2,475,026
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 1,372,597
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 34,954,037
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -2,100,359
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e -2,100,359
3 Subtract line 2e from line 1.................. 3 37,054,396
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 71,173
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 71,173
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 37,125,569
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 22,228,535
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 22,228,535
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 71,173
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 71,173
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 22,299,708
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND ESTABLISHED PRIMARILY TO FUND OPERATIONS.
PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS, NOR IS IT AWARE OF ANY OF ITS ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. THE FOUNDATION FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES.
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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number
04-3467254
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ARTHUR L CARTER JOURNALISM INSTITUTE AT NEW YORK UNIVERSITY
20 COOPER SQ 6TH FLOOR
NEW YORK,NY10003 		13-5562308 501(C)(3) 75,000 0     FUNDS FOR COLLABORATING ON AND PROMOTING A CURRICULUM EDUCATING COLLEGE STUDENTS ABOUT FIRST AMENDMENT RIGHTS.
(2) CORNELL FREE SPEECH ALLIANCE
6 IMPERIAL WAY
SAN ANTONIO,TX78248 		87-4077221 501(C)(3) 18,800 0     FUNDS FOR SUPPORTING AND ADVANCING FREE EXPRESSION, VIEWPOINT DIVERSITY, AND ACADEMIC FREEDOM ON CAMPUS.
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
2
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2021

Schedule I (Form 990) 2021
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) ESSAY WRITING SCHOLARSHIP 11 29,000      
(2) STUDENT DEFENDERS 7 603      
(3) LET'S TALK EVENT AWARDS 4 808      
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: SCHOLARSHIPS ARE AWARDED BASED UPON THE SELECTIONS OF AN ASSESSMENT COMMITTEE THAT READ AND EVALUATE ESSAY CONTEST SUBMISSIONS. WINNERS' ELIGIBILITY IS VERIFIED BY CONTACTING THEIR UNIVERSITY AND VERIFYING ENROLLMENT. SCHOLARSHIPS ARE PAID DIRECTLY TO THE UNIVERSITY AND CREDITED TO THE STUDENT'S TUITION ACCOUNT. RECEIPT OF SCHOLARSHIP FUNDS IS VERIFIED BY RETURN OF A CANCELLED CHECK THAT WAS CASHED BY THAT UNIVERSITY. STUDENT DEFENDER CHAPTERS APPLY TO FIRE FOR SCHOLARSHIP FUNDS TO HELP GET THEIR STUDENT GROUPS OFF THE GROUND. FIRE EVALUATES THE APPLICATIONS AND DISTRIBUTES THE FUNDS, THEN WORKS WITH THE CHAPTER TO ENSURE THEIR PROGRAM IS SET UP FOR SUCCESS.
Schedule I (Form 990) 2021



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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2021

Schedule J (Form 990) 2021
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1GREGORY LUKIANOFF
PRESIDENT & CEO 		(i)

(ii)		 392,198
-------------
0 		0
-------------
0 		15,023
-------------
0 		19,500
-------------
0 		22,633
-------------
0 		449,354
-------------
0 		0
-------------
0
2ROBERT SHIBLEY
EXECUTIVE DIRECTOR 		(i)

(ii)		 297,618
-------------
0 		13,000
-------------
0 		1,000
-------------
0 		17,857
-------------
0 		22,116
-------------
0 		351,591
-------------
0 		0
-------------
0
3ALISHA GLENNON
CHIEF OPERATING OFFICER 		(i)

(ii)		 257,354
-------------
0 		30,000
-------------
0 		0
-------------
0 		15,441
-------------
0 		23,113
-------------
0 		325,908
-------------
0 		0
-------------
0
4WILLIAM CREELEY
LEGAL DIRECTOR 		(i)

(ii)		 249,629
-------------
0 		13,000
-------------
0 		77
-------------
0 		14,978
-------------
0 		21,822
-------------
0 		299,506
-------------
0 		0
-------------
0
5DARPANA SHETH
VICE PRESIDENT OF LITIGATION 		(i)

(ii)		 200,990
-------------
0 		2,000
-------------
0 		0
-------------
0 		12,059
-------------
0 		22,335
-------------
0 		237,384
-------------
0 		0
-------------
0
6NICHOLAS PERRINO
EXECUTIVE VICE PRESIDENT 		(i)

(ii)		 182,435
-------------
0 		2,000
-------------
0 		0
-------------
0 		10,946
-------------
0 		15,311
-------------
0 		210,692
-------------
0 		0
-------------
0
7RONALD LONDON
GENERAL COUNSEL 		(i)

(ii)		 147,885
-------------
0 		5,000
-------------
0 		0
-------------
0 		8,873
-------------
0 		21,088
-------------
0 		182,846
-------------
0 		0
-------------
0
8JOSEPH COHN
LEGISLATIVE & POLICY DIRECTOR 		(i)

(ii)		 151,723
-------------
0 		2,000
-------------
0 		0
-------------
0 		9,103
-------------
0 		7,083
-------------
0 		169,909
-------------
0 		0
-------------
0
Schedule J (Form 990) 2021

Schedule J (Form 990) 2021
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 7 DISCRETIONARY BONUSES MAY BE APPROVED BY AN EMPLOYEE'S MANAGER OR, FOR THE PRESIDENT & CEO, BY THE BOARD. HONORARIA FOR SPEAKING ENGAGEMENTS ARE PAID TO FIRE AND THEN TO THE SPEAKER, LESS ANY TRAVEL COSTS INCURRED BY FIRE.
Schedule J (Form 990) 2021

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SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous .. X 23 897,055 FAIR MARKET VALUE
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2021)
Schedule M (Form 990) (2021)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, COLUMN (B): THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY.
Schedule M (Form 990) (2021)

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SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC
Employer identification number

04-3467254
Return Reference Explanation
FORM 990, PART III, LINE 2 DURING FY 2021-22, FIRE EXPANDED OUR WORK BEYOND HIGHER EDUCATION WITH THE GOAL OF DEFENDING FREE SPEECH FOR ALL AMERICANS. TO ACCOMPLISH THIS, WE ARE TAKING A THREE-PRONGED APPROACH. FIRST, WE ARE GROWING OUR RESEARCH INITIATIVES TO BUILD A WORLD-CLASS FREE EXPRESSION THINK TANK, WHICH WILL ARM US WITH THE DATA WE NEED TO ADVOCATE EFFECTIVELY FOR FREE SPEECH. SECOND, OUR LEGAL TEAM WILL EXPAND INTO A PREMIER PUBLIC INTEREST LAW FIRM THAT DEFENDS AND REPRESENTS AMERICANS - BOTH ON AND OFF CAMPUS - WHOSE EXPRESSIVE RIGHTS HAVE BEEN VIOLATED, TAKING ON CASES WITH MAJOR POLICY IMPLICATIONS AND CLEAR CULTURAL IMPACT. OUR FIRST OFF-CAMPUS LEGAL EFFORTS INCLUDE DEFENDING A SMALL NONPROFIT AGAINST A BOGUS DEFAMATION SUIT, AND DEFENDING A CITIZEN BLOCKED BY THE NEW YORK STATE SENATE ON TWITTER FOR CRITICIZING THE STATE'S NEW GUN CONTROL LEGISLATION. FINALLY, WE ARE ROLLING OUT MASSIVE PUBLIC AWARENESS INITIATIVES TO EDUCATE EVERYDAY AMERICANS ON THE VALUE OF FREEDOM OF EXPRESSION, MOBILIZING A NEW MOVEMENT THAT WILL UNAPOLOGETICALLY STAND UP FOR FREE SPEECH. WE ALREADY LAUNCHED SEVERAL OF THESE CAMPAIGNS, WHICH FEATURE PRIME-TIME ADS ON CABLE NEWS AND BILLBOARDS IN MAJOR CITIES ACROSS THE COUNTRY.
FORM 990, PART III, LINE 4B 9. VICTIM RIGHTS LAW CENTER, ET AL. V. CARDONA, ET AL., CASE NO. 21-1782 (1ST CIR.): THIS IS THE SECOND PENDING LAWSUIT CHALLENGING THE DEPARTMENT OF EDUCATION'S 2020 TITLE IX REGULATIONS. FIRE, REPRESENTED BY OUTSIDE COUNSEL AND JOINED BY INDEPENDENT WOMEN'S LAW CENTER AND SPEECH FIRST, MOVED TO INTERVENE AS DEFENDANTS TO DEFEND THE REGULATIONS AS CONSTITUTIONALLY NECESSARY. AFTER THE DISTRICT COURT DENIED INTERVENTION IN A SUMMARY ORDER, FIRE APPEALED TO THE U.S. COURT OF APPEALS FOR THE FIRST CIRCUIT, WHICH AFFIRMED ON FEBRUARY 18, 2021. IN LIGHT OF THE CONFLICTING RULINGS BY FEDERAL DISTRICT COURTS BASED ON DIFFERENT LEGAL STANDARDS APPLIED BY THE COURTS OF APPEAL GOVERNING THE ABILITY TO INTERVENE, FIRE SOUGHT REVIEW BY THE U.S. SUPREME COURT ON JULY 19, 2021. ON JANUARY 10, 2022, THE SUPREME COURT DENIED REVIEW. ON JULY 28, 2021, THE DISTRICT COURT LARGELY UPHELD THE 2020 REGULATIONS, INVALIDATING ONLY ONE PROVISION WHICH PROHIBITED TESTIMONY NOT SUBJECT TO CROSS-EXAMINATION. THIS RULING IS ON APPEAL IN THE U.S. COURT OF APPEALS FOR THE FIRST CIRCUIT, WHICH STAYED THE CASE ON MARCH 17, 2022, UNTIL THE DEPARTMENT OF EDUCATION COMPLETES ITS RULEMAKING. DEFENDANTS-APPELLEES WERE DIRECTED TO SUBMIT STATUS REPORTS AT 90-DAY INTERVALS. THIS LITIGATION FURTHERS FIRE'S MISSION TO DEFEND FREE SPEECH AND DUE PROCESS PROTECTIONS, LONG DENIED TO STUDENTS IN DISCIPLINARY PROCEDURES RELATED TO ALLEGATIONS OF CAMPUS SEXUAL MISCONDUCT. 10. THE WOMEN'S STUDENT UNION V. U.S. DEPARTMENT OF EDUCATION, NO. 22-16016 (9TH CIR.): IN THIS LAWSUIT CHALLENGING THE DEPARTMENT OF EDUCATION'S 2020 TITLE IX REGULATIONS, FIRE, REPRESENTED BY OUTSIDE COUNSEL AND JOINED BY INDEPENDENT WOMEN'S LAW CENTER AND SPEECH FIRST, MOVED TO INTERVENE TO DEFEND THE REGULATIONS AS CONSTITUTIONALLY NECESSARY. ON FEBRUARY 16, 2022, THE DISTRICT COURT DISMISSED THE PLAINTIFFS' FIRST AMENDED COMPLAINT FOR LACK OF STANDING AND PLAINTIFF APPEALED TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT, WHICH STAYED THE CASE PENDING RESOLUTION OF THE DEPARTMENT OF EDUCATION'S RULEMAKING PROCESS. BEGINNING OCTOBER 30, 2022, THE PARTIES WILL BE SUBMITTING QUARTERLY JOINT STATUS REPORTS UNTIL THE RULEMAKING PROCESS IS COMPLETE. THIS LITIGATION FURTHERS FIRE'S MISSION TO DEFEND FREE SPEECH AND DUE PROCESS PROTECTIONS, LONG DENIED TO STUDENTS IN DISCIPLINARY PROCEDURES RELATED TO ALLEGATIONS OF CAMPUS SEXUAL MISCONDUCT. DURING THIS PERIOD, FIRE ALSO REPRESENTED A FACULTY MEMBER IN A STATE ADMINISTRATIVE PROCEEDING. - MOSHER V. MARSHALL UNIVERSITY (W.V. PUBLIC EMPLOYEE GRIEVANCE BOARD): FIRE REPRESENTED JENNIFER MOSHER DURING HER PUBLIC-EMPLOYEE GRIEVANCE HEARING AFTER SHE WAS TERMINATED FOR HER IN-CLASS STATEMENTS ABOUT MASKS, COVID-19, AND THE TRUMP ADMINISTRATION THAT "MAY HAVE" OFFENDED STUDENTS. THE UNIVERSITY CLAIMED THAT THIS POTENTIAL FOR OFFENSE IMPAIRED DR. MOSHER'S "FULFILLMENT OF INSTITUTIONAL RESPONSIBILITIES." ON DECEMBER 9, 2021, MOSHER WON HER GRIEVANCE HEARING AND THE ADMINISTRATIVE LAW JUDGE ORDERED MARSHALL TO REINSTATE HER, WITH BENEFITS, AND AWARDED BACK PAY WITH INTEREST. THIS CASE FURTHERED FIRE'S MISSION TO DEFEND THE RIGHT OF PROFESSORS TO MAKE PEDAGOGICALLY RELEVANT REMARKS, EVEN THOSE THAT MAY BE OFFENSIVE TO SOME, WITHOUT THE THREAT OF SUSPENSION OR TERMINATION. FROM JULY 1, 2021 TO JUNE 30, 2022, FIRE FILED AMICUS CURIAE BRIEFS IN THE FOLLOWING FOURTEEN CASES: - FELKNER V. R.I. COLL., C.A. NO. SU-2021-0267-A (R.I.) - TAWWATER V. ROWAN COLL. AT GLOUCESTER CNTY., DKT. NO. A-000895-20-T1 (N.J. SUPER. CT. APP. DIV.) - KENNEDY V. BREMERTON SCH., CASE NO. 21-418 (U.S.) - SHEHATA V. BLACKWELL, CASE NO. 21-6172 (6TH CIR.) - EGBERT V. BOULE, CASE NO. 21-147 (U.S.) - SPEECH FIRST, INC. V. TIMOTHY SANDS, CASE NO. 21-2061 (4TH CIR.) - DOE V. HOPKINTON PUB. SCHS., CASE NO. 20-1950 (1ST CIR.) - FREEDOM FROM RELIGION FOUND. V. MACK, CASE NO. 21-20279 (5TH CIR.) - STINNIE V. HOLCOMB, CASE NO. 21-1756 (4TH CIR.) - GRAY V. ME. DEP'T OF PUB. SAFETY, CASE NO. 21-375 (U.S.) C1.G. V. SIEGFRIED, CASE NO. 20-1320 (10TH CIR.) - SPEECH FIRST, INC. V. CARTWRIGHT, CASE NO. 21-12583 (11TH CIR.) - NOVAK V. CITY OF PARMA, CASE NO. 21-3290 (6TH CIR.) - HOUSTON CMTY. COLL. SYS. V. WILSON, CASE NO. 20-804 (U.S.) LAUNCHED IN 2021, FIRE'S FACULTY LEGAL DEFENSE FUND (FLDF) VINDICATES THE EXPRESSIVE AND ACADEMIC FREEDOM RIGHTS OF FACULTY AT PUBLIC COLLEGES AND UNIVERSITIES. FLDF IS DESIGNED TO PROVIDE "FIRST RESPONDER" LEGAL HELP AT NO COST TO FACULTY MEMBERS WHOSE NEED IS WITHIN THE PROGRAM'S MANDATE. WHETHER FACULTY FACE PUNISHMENT FROM THEIR PUBLIC INSTITUTIONS FOR THEIR INSTRUCTION, SCHOLARSHIP, OR SPEECH ON ISSUES OF PUBLIC CONCERN AS PRIVATE CITIZENS, FIRE'S FLDF STAFF QUICKLY REVIEW CONCERNS AND, WHERE NECESSARY AND APPROPRIATE, CONNECT FACULTY WITH EXPERIENCED ATTORNEYS NEARBY FOR ASSISTANCE. WHERE THESE REFERRALS ARE MADE, FLDF PAYS THE LAWYERS' FEES FOR INITIAL LEGAL WORK LIKE ADVISING ON POSSIBLE COURSES OF ACTION OR HELPING RESOLVE DISPUTES WITH THE INSTITUTION OR ADMINISTRATORS. SINCE ITS INCEPTION IN 2021, THE FLDF HAS REFERRED OVER 40 CASES TO FLDF ATTORNEYS AND SECURED 16 VICTORIES.
FORM 990, PART VI, SECTION A, LINE 4 IN MAY OF 2022 THE ORGANIZATION FILED AN ARTICLES OF AMENDMENT WITH THE COMMONWEALTH OF MASSACHUSETTS TO CHANGE THEIR NAME FROM FOUNDATION FOR INDIVIDUAL RIGHTS IN EDUCATION, INC. TO FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION, INC.
FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THEN MANAGEMENT, INCLUDING THE EXECUTIVE DIRECTOR, CHIEF OPERATING OFFICER, AND PRESIDENT AND CEO ALL REVIEW THE FORM 990 IN DETAIL. IN ADDITION, A COMPLETE COPY OF THE FORM 990 AS IT WILL BE FILED IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS WILL UNDERTAKE A REVIEW OF THE MATTER BY MAKING ALL NECESSARY INQUIRIES DEEMED WARRANTED BY THE CIRCUMSTANCES. AN APPROPRIATE ORGANIZATIONAL RESPONSE SHALL BE DETERMINED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION REVIEWS BUSINESS RELATIONSHIPS WITH ALL VENDORS ANNUALLY. CONFLICTS INVOLVING EMPLOYEES ARE RESOLVED BY THE PRESIDENT. CONFLICTS INVOLVING THE PRESIDENT OR BOARD OF DIRECTORS ARE RESOLVED BY THE BOARD OF DIRECTORS. PROCEEDINGS ARE DOCUMENTED IN A MEMO OR MINUTES AS DEEMED APPROPRIATE BY THE CIRCUMSTANCES. THERE IS A RECURRING AGENDA ITEM AT EACH BOARD MEETING TO ASK FOR ANY POTENTIAL CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS A COMPENSATION STUDY AND USES OTHER COMPARATIVE DATA TO DETERMINE APPROPRIATE COMPENSATION OF THE PRESIDENT/CEO. THE COMPENSATION COMMITTEE REPORTS FINDINGS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGE. THE DELIBERATION AND FINAL DECISION ARE DOCUMENTED TIMELY AS PART OF THE COMMITTEE AND BOARD MINUTES.
FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE FOR PUBLIC INSPECTION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


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