TY 2022 Form 990

(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)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) H DAN FISK ESQ...................................................................... CHAIRMAN AND PRESIDENT	40.00 .................	X	X	106,000
(2) ALINNE MAJARIAN JD...................................................................... SENIOR VICE PRESIDENT	1.00 .................	X	X	0
(3) AUGUSTUS I DUPONT ESQ...................................................................... VICE CHAIRMAN	1.00 .................	X	X	0
(4) SCOT M ELDER...................................................................... SECRETARY	1.00 .................	X	X	0
(5) NEVIN SANLI...................................................................... TREASURER	1.00 .................	X	X	0
(6) MARCO Q ROSSI...................................................................... ASSISTANT TREASURER	1.00 .................	X	X	0
(7) ANA TAGVORYAN...................................................................... ASSISTANT SECRETARY	1.00 .................	X	X	0
(8) DAVID M AXELRAD...................................................................... DIRECTOR	1.00 .................	X		0
(9) TRACY A BACIGALUPO...................................................................... DIRECTOR	1.00 .................	X		0
(10) THOMAS E BIRSIC ESQ...................................................................... DIRECTOR	1.00 .................	X		0
(11) JOHN L BROWNLEE ESQ...................................................................... DIRECTOR	1.00 .................	X		0
(12) KRISTEN CALVE...................................................................... DIRECTOR	1.00 .................	X		0
(13) SEAN CASEY...................................................................... DIRECTOR	1.00 .................	X		0
(14) LEE CH CHENG...................................................................... DIRECTOR	1.00 .................	X		0
(15) THOMAS EVANS...................................................................... DIRECTOR	1.00 .................	X		0
(16) TIMOTHY E FLANIGAN...................................................................... DIRECTOR	1.00 .................	X		0
(17) MARY L GARCEAU ESQ...................................................................... DIRECTOR	1.00 .................	X		0

(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)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(18) JONATHAN P GRAHAM ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(19) ROBERT L HAIG ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(20) STEPHEN J HARMELIN ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(21) JOE G HOLLINGSWORTH ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(22) ROBERT E JUCEAM ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(23) JOHN J KENNEY ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(24) MARYANNE R LAVAN........................................................................ DIRECTOR	1.00 .......................	X		0
(25) STEVE MATTHEWS........................................................................ DIRECTOR	1.00 .......................	X		0
(26) MALCOLM S MCNEIL........................................................................ DIRECTOR	1.00 .......................	X		0
(27) GREGORY J MORROW ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(28) MARK D NIELSON........................................................................ DIRECTOR	1.00 .......................	X		0
(29) WILLIAM G PRIMPS ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(30) WILLIAM H SLATTERY ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(31) JAY B STEPHENS ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(32) CLIFFORD B STORMS ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(33) ALEX ROMAIN........................................................................ DIRECTOR	1.00 .......................	X		0
(34) CHARLES R WORK ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(35) LAWRENCE G MCMICHAEL ESQ........................................................................ DIRECTOR	1.00 .......................	X		0
(36) FRANK R JIMENEZ ESQ........................................................................ DIRECTOR, THRU FEB 2022	1.00 .......................	X		0
(37) LAWRENCE EBNER........................................................................ EXEC. VP AND GEN. COUNSEL	30.00 .......................		X	106,000
(38) NISHANI DEVI NAIDOO ESQ........................................................................ VP & ASSOCIATE GEN. COUNSEL	10.00 .......................		X	0

- TIN:

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

2022

Open to Public
Inspection

Name of the organization

ATLANTIC LEGAL FOUNDATION

Employer identification number

23-2022920

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.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2022

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)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	516,152	408,172	301,289	469,175	455,150	2,149,938
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	516,152	408,172	301,289	469,175	455,150	2,149,938
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) ..						773,646
6	Public support. Subtract line 5 from line 4.						1,376,292

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
7	Amounts from line 4..	516,152	408,172	301,289	469,175	455,150	2,149,938
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	338	624	621	678	773	3,034
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.)..
11	Total support. Add lines 7 through 10						2,152,972

Gross receipts from related activities, etc. (see instructions) ..................

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

Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) .........

63.930 %

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

61.150 %

16a

33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

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) 2022

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)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(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)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(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.)..

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

Public support percentage for 2022 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2021 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2022 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2021 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2022

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

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.

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).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

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.

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.

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.

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.

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.

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).

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?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

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.

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) .

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).

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.

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.

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.

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

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) 2022

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

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

A family member of a person described on 11a above?

11b

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

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.

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.

Section C. Type II Supporting Organizations

Yes

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).

Section D. All Type III Supporting Organizations

Yes

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?

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).

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.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

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.

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.

Parent of Supported Organizations. Answer lines 3a and 3b below.

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.

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.

Schedule A (Form 990) 2022

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2022

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 2022 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-2022	(iii) Distributable Amount for 2022
1 Distributable amount for 2022 from Section C, line 6
2 Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2022:
a From 2017.......
b From 2018.......
c From 2019.......
d From 2020.......
e From 2021.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2022 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2018.....
b Excess from 2019.....
c Excess from 2020.....
d Excess from 2021.....
e Excess from 2022.....

Schedule A (Form 990) (2022)

Schedule A (Form 990) 2022

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 (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Name of the organization

ATLANTIC LEGAL FOUNDATION

Employer identification number

23-2022920

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... 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) (2022)

Schedule B (Form 990) (2022) Page 2

Name of organization ATLANTIC LEGAL FOUNDATION

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	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)

Schedule B (Form 990) (2022)

Page 3

Name of organization ATLANTIC LEGAL FOUNDATION		Employer identification number 23-2022920

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) (2022)

Schedule B (Form 990) (2022)

Page 4


Name of organization ATLANTIC LEGAL FOUNDATION			Employer identification number 23-2022920
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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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) (2022)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

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

ATLANTIC LEGAL FOUNDATION

Employer identification number

23-2022920

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 ........

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? ............

Yes No

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? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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.


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

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

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)? .............................

Yes No

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.

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.

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

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:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

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

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

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):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?...

Yes No

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.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

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 ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

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
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..		0

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)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

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.)

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.)...........

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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
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

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	649,988
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-2,166
b	Donated services and use of facilities .........	2b	241,756
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	239,590
3	Subtract line 2e from line 1..................			3	410,398
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
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	410,398

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	622,710
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	241,756
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................			2e	241,756
3	Subtract line 2e from line 1...................			3	380,954
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
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	380,954

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 X, LINE 2:	THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2019.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. 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

2022

Open to Public Inspection

Name of the organization
ATLANTIC LEGAL FOUNDATION

Employer identification number

23-2022920

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2022

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 AWARD DINNER (event type)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	166,500	166,500
2	Less: Contributions . . . .	144,500	144,500
3	Gross income (line 1 minus line 2) . . . . . .	22,000	22,000

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	8,098	8,098
7	Food and beverages . . .	30,338	30,338
8	Entertainment . . . .	8,900	8,900
9	Other direct expenses . . .	20,189	20,189
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .		67,525
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .		-45,525

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2022

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

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

ATLANTIC LEGAL FOUNDATION

Employer identification number

23-2022920

Return Reference	Explanation
FORM 990, PART III 4A, DESCRIPTION OF PROGRAM SERVICE: - CONTINUED	RECENT AND CURRENT ACTIVITIES AND PROGRAMS FOR 2022 THROUGH JUNE 2023 DURING 2022, AND INTO 2023, ALF CONTINUED ADVANCING ITS ADVOCACY MISSIONS BY FILING AMICUS CURIAE (FRIEND OF THE COURT) BRIEFS ON CUTTING-EDGE LEGAL ISSUES IN THE SUPREME COURT AND FEDERAL COURTS OF APPEALS THROUGHOUT THE UNITED STATES. IN FACT, ALF'S AMICUS PROGRAM HAS BEEN BUSIER THAN EVER. WE ARE ON MANY LEADING LAW FIRMS AND NONPROFIT ADVOCACY ORGANIZATIONS' "GO TO" LISTS FOR HIGH-QUALITY AMICUS SUPPORT. AS ALF'S NATIONAL REPUTATION FOR OUTSTANDING APPELLATE ADVOCACY CONTINUES TO GROW, OUR AMICUS BRIEFS ARE INCREASINGLY CITED AND QUOTED IN LEGAL MEDIA SUCH AS LAW360, WHICH RECENTLY APPOINTED ALF EXECUTIVE VICE PRESIDENT & GENERAL COUNSEL LARRY EBNER TO ITS PRESTIGIOUS APPELLATE EDITORIAL ADVISORY BOARD. LARRY, A NATIONALLY RECOGNIZED APPELLATE SPECIALIST WITH MORE THAN 50 YEARS OF LITIGATION EXPERIENCE, PERSONALLY AUTHORS MOST OF ALF'S AMICUS BRIEFS. ON SOME BRIEFS HE HAS ENLISTED THE ASSISTANCE OF A GROWING CADRE OF APPELLATE ATTORNEYS WHO CONTRIBUTE VALUABLE PRO BONO TIME TO ALF. OUR AMICUS FILINGS DURING 2022 AND THE FIRST HALF OF 2023 ARE SUMMARIZED BELOW. ADDITIONAL DETAIL, AND THE AMICUS BRIEFS THEMSELVES, ARE EASILY ACCESSED THROUGH ALF'S WEBSITE, ATLANTICLEGAL.ORG. A NUMBER OF RECENT SUPREME COURT OPINIONS ALIGN WITH ALF'S AMICUS FILINGS. THESE INCLUDE: BIDEN V. NEBRASKA (MASS CANCELLATION OF STUDENT LOAN DEBT); COINBASE V. BIELSKI (STAY OF TRIAL COURT PROCEEDINGS PENDING APPEAL OF DENIAL OF RIGHT TO ARBITRATE); TYLER V. HENNEPIN COUNTY, MINN. ("HOME EQUITY THEFT" BY STATE & LOCAL GOVERNMENTS); SACKETT V. EPA (CLEAN WATER ACT REGULATION OF PRIVATELY OWNED "WETLANDS"); AXON ENTERPRISE V. FTC & SEC V. COCHRAN (DISTRICT COURT JURISDICTION OVER CLAIMS THAT FEDERAL ADMINISTRATIVE ENFORCEMENT PROCEEDINGS ARE STRUCTURALLY UNCONSTITUTIONAL); AND VIKING RIVER CRUISES V. MORIANA (FEDERAL ARBITRATION ACT PREEMPTION OF CALIFORNIA LAW BLOCKING WAIVER OF REPRESENTATIVE CLAIMS IN EMPLOYER-EMPLOYEE ARBITRATION AGREEMENTS). MISSION: ADVOCATE FOR SOUND SCIENCE FEDERAL PREEMPTION OF FAILURE-TO-WARN CLAIMS WE FILED AN AMICUS BRIEF URGING THE EN BANC ELEVENTH CIRCUIT TO HOLD THAT FEDERAL LAW PREEMPTS STATE-LAW DAMAGES CLAIMS ALLEGING THAT THE MANUFACTURER OF ROUNDUP (GLYPHOSATE) HERBICIDE FAILED TO INCLUDE ON ITS PRODUCT LABELING, A CANCER WARNING THAT THE U.S. ENVIRONMENTAL PROTECTION AGENCY (EPA) HAS DETERMINED IS BOTH SCIENTIFICALLY UNWARRANTED AND FALSE AND MISLEADING. THE FEDERAL INSECTICIDE, FUNGICIDE, AND RODENTICIDE ACT (FIFRA) EXPRESSLY PROHIBITS A STATE FROM IMPOSING PESTICIDE LABELING REQUIREMENTS THAT ARE "IN ADDITION TO OR DIFFERENT FROM" THOSE REQUIRED UNDER FIFRA. ALF'S BRIEF EXPLAINS THAT A CANCER-RELATED LABEL WARNING WOULD BE "IN ADDITION TO OR DIFFERENT FROM" EPA'S REQUIREMENTS FOR ROUNDUP LABELING, AND THEREFORE, EXPRESSLY PREEMPTED. (CARSON V. MONSANTO) FAIR BALANCE ON FEDERAL ADVISORY COMMITTEES WE FILED AN AMICUS BRIEF IN THE D.C. CIRCUIT ARGUING THAT THE EPA ADMINISTRATOR'S DELIBERATE EXCLUSION OF ALL INDUSTRY-AFFILIATED SCIENTISTS FROM THE STATUTORILY CREATED CLEAN AIR SCIENTIFIC ADVISORY COMMITTEE (CASAC) VIOLATES THE FEDERAL ADVISORY COMMITTEE ACT (FACA) REQUIREMENT THAT ALL FEDERAL ADVISORY COMMITTEES BE "FAIRLY BALANCED IN TERMS OF THE POINTS OF VIEW REPRESENTED AND THE FUNCTIONS TO BE PERFORMED." CASAC ADVISES EPA ON ADOPTION AND REVISION OF CLEAN AIR ACT NATIONAL AMBIENT AIR QUALITY STANDARDS, WHICH DIRECTLY AFFECT A MULTITUDE OF INDUSTRIAL OPERATIONS. ALF'S BRIEF DISCUSSES WHY FACA'S "FAIRLY BALANCED" MEMBERSHIP REQUIREMENT PROMOTES SOUND SCIENCE, WHICH IS UNDERMINED IF THE VIEWPOINTS OF WELL-QUALIFIED SCIENTISTS WITH FIRST-HAND KNOWLEDGE OF HOW ENVIRONMENTAL REGULATIONS IMPACT INDUSTRY ARE DELIBERATELY EXCLUDED. (YOUNG V. EPA) REMOVAL OF CLIMATE-CHANGE DAMAGES SUITS FROM STATE COURTS WE FILED AN AMICUS BRIEF ASKING THE SUPREME COURT TO ADDRESS THE QUESTION OF WHETHER NUMEROUS CLIMATE-CHANGE DAMAGES SUITS THAT HAVE BEEN FILED BY STATE AND LOCAL GOVERNMENTS AGAINST FOSSIL-FUEL ENERGY COMPANIES CAN BE REMOVED FROM STATE TO FEDERAL COURT. ALF'S BRIEF ARGUES THAT FEDERAL COURTS ARE THE PROPER FORUM FOR ADJUDICATION OF SUITS SEEKING DAMAGES FOR THE LOCAL EFFECTS OF THE FOSSIL FUEL INDUSTRY'S ALLEGED ALTERATION OF THE CLIMATE." OUR BRIEF EXPLAINS THAT BECAUSE CLIMATE CHANGE IS A BORDERLESS, GLOBAL PHENOMENON, LIABILITY FOR THIS ALLEGED TORT OF NATIONWIDE AND WORLDWIDE DIMENSIONS CANNOT BE DIVIDED INTO POTENTIALLY TENS OF THOUSANDS OF LOCAL BITS AND PIECES OF LIABILITY, EACH SUBJECT TO THE VAGARIES OF ONE OF 50 STATES' DIFFERING TORT LAW STANDARDS. INSTEAD, CLAIMS FOR ALTERATION OF THE CLIMATE UNAVOIDABLY IMPLICATE UNIQUELY FEDERAL INTERESTS THAT REQUIRE A UNIFORM RULE OF DECISION (SUNCOR ENERGY V. BOULDER COUNTY, COLORADO) KEEPING JUNK SCIENCE OUT OF COURTROOMS WE FILED AN AMICUS BRIEF REQUESTING THE SUPREME COURT TO REINFORCE FEDERAL JUDGES' "GATEKEEPER" ROLE UNDER FEDERAL RULE OF EVIDENCE 702. MORE SPECIFICALLY, WE ASKED THE SUPREME COURT, IN THE CONTEXT OF MEDICAL DEVICE PRODUCT LIABILITY LITIGATION, TO DECIDE WHETHER THE EIGHTH CIRCUIT'S (I) LAX STANDARD FOR ADMISSIBILITY OF EXPERT SCIENTIFIC TESTIMONY, AND (II) INSUFFICIENTLY DEFERENTIAL STANDARD FOR APPELLATE REVIEW OF DISTRICT COURT DECISIONS THAT EXCLUDE EXPERT TESTIMONY, CONFLICT WITH SUPREME COURT PRECEDENT (INCLUDING THE DAUBERT TRILOGY) AND FED. R. EVID. 702. ALF'S BRIEF EXPLAINS THAT RULE 702, WHICH ESTABLISHES THE CRITERIA FOR ADMISSIBILITY OF SCIENTIFIC, TECHNICAL, AND OTHER EXPERT TESTIMONY, PRIMARILY IS INTENDED TO PREVENT JURIES FROM BEING EXPOSED TO "JUNK SCIENCE" TESTIMONY. THE BRIEF ARGUES THAT WHEN A TRIAL JUDGE SHIRKS HIS OR HER RULE 702 GATEKEEPER RESPONSIBILITY BY ALLOWING A JURY TO BE INFLUENCED BY JUNK SCIENCE TESTIMONYOR WHERE COURTS OF APPEALS, SUCH AS THE EIGHTH CIRCUIT, HAVE ADOPTED LAX INTERPRETATIONS OF RULE 702A DEFENDANT CAN BE DEPRIVED OF A FAIR TRIAL AND DUE PROCESS OF LAW. (3M COMPANY V. AMADOR) MISSION: ADVOCATE FOR EFFECTIVE EDUCATION ON-THE-JOB TRAINING OF F-1 STUDENT VISA HOLDERS ALF FILED AN AMICUS BRIEF URGING THE SUPREME COURT TO DECIDE WHETHER THE DEPARTMENT OF HOMELAND SECURITY (DHS) HAS AUTHORITY TO ALLOW "F-1" STUDENT VISA HOLDERS TO STAY IN THE UNITED STATES AND WORK FOR COMPUTER OR OTHER TECHNOLOGY-SECTOR COMPANIES UP TO 3 YEARS AFTER RECEIVING A SCIENCE, TECHNOLOGY, ENGINEERING, OR MATHEMATICS ("STEM") DEGREE. ALF'S BRIEF TAKES NO POSITION ON THIS IMPORTANT STATUTORY INTERPRETATION QUESTION, BUT ARGUES THAT ITS RESOLUTION WILL DIRECTLY AFFECT, ONE WAY OR ANOTHER, THE SIZE, COMPOSITION, AND PERMANENCE OF THE NATION'S CRUCIAL, HIGH-TECHNOLOGY WORKFORCE, AND THUS, THE NATIONAL, AND EVEN GLOBAL, ECONOMY. THE BRIEF ALSO EXPLAINS THAT GIVEN THE INTENSE, TECHNOLOGY-RELATED COMPETITION THAT THE UNITED STATES CONTINUOUSLY FACES FROM FOREIGN ADVERSARIES, ROBUST EMPLOYMENT IN THE TECHNOLOGY SECTOR IS A MATTER OF LONG-TERM NATIONAL SECURITY. (WASHINGTON ALLIANCE OF TECHNOLOGY WORKERS V. U.S. DEP'T OF HOMELAND SECURITY) PARENTAL RIGHTS WE FILED AN EIGHTH CIRCUIT AMICUS BRIEF ARGUING THAT A PUBLIC SCHOOL DISTRICT'S TRANSGENDER STUDENT POLICY VIOLATES PARENTS' RIGHTS TO GUIDE THE CARE, CUSTODY, AND CONTROL OF THEIR CHILDREN. REGARDLESS OF PARENTS' WISHES, OR EVEN KNOWLEDGE, THE POLICY EXPRESSLY ALLOWS YOUNG TEENAGE (AND PERHAPS PRETEEN) BOYS AND GIRLS TO CHOOSE THEIR OWN "NAMES/PRONOUNS, RESTROOM AND LOCKER FACILITIES, OVERNIGHT ACCOMMODATIONS ON SCHOOL TRIPS, AND PARTICIPATION IN ACTIVITIES, AND TO DECIDE HOW TO "DRESS IN ACCORDANCE WITH THEIR GENDER IDENTITY." UNDER THE SCHOOL DISTRICT'S POLICY, A STUDENT NOT ONLY CAN REQUEST SCHOOL OFFICIALS TO DEVELOP AND IMPLEMENT AN INDIVIDUALIZED "GENDER SUPPORT PLAN," BUT ALSO DIRECT THEM TO CONCEAL THIS INFORMATION FROM HIS OR HER PARENTS. ALF'S BRIEF EXPLAINS THAT A LONG LINE OF SUPREME COURT CASES, AS WELL AS ENGLISH AND AMERICAN COMMON LAW, ESTABLISH THAT PARENTS ARE BEST QUALIFIED TO MAKE DECISIONS CONCERNING THE UPBRINGING AND EDUCATION OF THEIR CHILDREN, INCLUDING IN CONNECTION WITH TRANSGENDER-RELATED ISSUES. (PARENTS DEFENDING EDUCATION V. LINN-MAR COMMUNITY SCHOOL DISTRICT) MISSION: ADVOCATE FOR FREE ENTERPRISE INTERNET TESTER "INFORMATIONAL INJURY" LITIGATION WE FILED A SUPREME COURT MERITS-STAGE AMICUS BRIEF ARGUING THAT CONFERRING STANDING UPON A "TESTER" PLAINTIFF WHO HAS SUFFERED NO ACTUAL HARM FROM THE OMISSION OF ONLINE INFORMATION REQUIRED BY FEDERAL LAW WOULD ESTABLISH A DANGEROUS PRECEDENT LEADING TO MANY TYPES OF INTERNET-BASED INFORMATIONAL INJURY SUITS FUELED BY THE PLAINTIFFS' CONTINGENCY-FEE BAR. THE PLAINTIFF, A DISABLED SERIAL "TESTER" LITIGANT, CLAIMS "INFORMATIONAL INJURY" FROM VISITING WEBSITES OF SMALL HOTELS THAT SHE HAS NO INTENTION OF PATRONIZING BUT ALLEGEDLY CONTAIN INADEQUATE INFORMATION REQUIRED BY THE AMERICANS WITH DISABILITIES ACT. (ACHESON HOTELS V. LAUFER)
FORM 990, PART III 4A, DESCRIPTION OF PROGRAM SERVICE: - CONTINUED	FEDERAL JUDGES' EXPERT TESTIMONY GATEKEEPER ROLE CONCERNING CLASS CERTIFICATION WE FILED A NINTH CIRCUIT AMICUS BRIEF IN A PUTATIVE CONSUMER CLASS ACTION THAT IS PART OF MULTIDISTRICT ANTITRUST LITIGATION AGAINST GOOGLE. A CALIFORNIA FEDERAL DISTRICT JUDGE CERTIFIED A CLASS OF 21 MILLION CONSUMERS WHO HAVE PURCHASED ALMOST 300,000 ANDROID APPS AVAILABLE ON MOBILE DEVICES THROUGH THE GOOGLE PLAY STORE. THE CONSUMER PLAINTIFFS ALLEGE THAT IF GOOGLE HAD CHARGED A LOWER, NON-MONOPOLISTIC SERVICE FEE TO APP DEVELOPERS, THEY WOULD HAVE PASSED THROUGH THIS ALLEGED COST SAVINGS TO APP PURCHASERS. GOOGLE HAS APPEALED THE DISTRICT COURT'S CLASS CERTIFICATION ORDER, WHICH RELIED EXCLUSIVELY ON THE EXPERT OPINION OF THE CONSUMER PLAINTIFFS' ECONOMIC EXPERT. ALF'S AMICUS BRIEF DISCUSSES THE IMPORTANT ROLE THAT FEDERAL RULE OF EVIDENCE 702 PLAYS IN CLASS-CERTIFICATION DECISIONS THAT RELY ON EXPERT TESTIMONY, AND THEN FOCUSES ON RULE 702'S "RELIABILITY" REQUIREMENT, AS AMENDED EFFECTIVE DECEMBER 1, 2023. (CARR V. GOOGLE, LLC) PRIMACY OF FEDERAL ARBITRATION ACT WE FILED AN AMICUS BRIEF IN THE SUPREME COURT ADDRESSING THE FREQUENTLY RECURRING QUESTION OF WHETHER FEDERAL DISTRICT COURT PROCEEDINGS MUST BE STAYED WHILE, AS AUTHORIZED BY THE FEDERAL ARBITRATION ACT (FAA), AN INTERLOCUTORY APPEAL OF DENIAL OF A MOTION TO COMPEL ARBITRATION IS BEING PURSUED IN A FEDERAL COURT OF APPEALS. ALF'S BRIEF EXPLAINS THAT UNLESS A STAY OF TRIAL-COURT PROCEEDINGS IS MANDATORY RATHER THAN DISCRETIONARY, THE PURPOSE OF THE INTERLOCUTORY APPEAL AUTHORIZED BY THE FAA WOULD BE DEFEATED, AND THE SIGNIFICANT BENEFITS OF ARBITRATION AS AN ALTERNATIVE TO LITIGATION WOULD BE LOST. (COINBASE, INC. V. BIELSKI) FEDERAL PREEMPTION OF CALIFORNIA REGULATORY OVERREACH WE FILED AN AMICUS BRIEF ASKING THE SUPREME COURT TO DECIDE WHETHER A STATE CAN BAN THE SALE OF A FEDERALLY REGULATED AND APPROVED AGRICULTURAL FOOD PRODUCT MERELY BECAUSE IT DOES NOT LIKE HOW, WHERE, OR BY WHOM IT IS PRODUCED OR GROWN. THE LITIGATION CHALLENGES CALIFORNIA'S STATUTORY BAN ON SALE OF USDA-APPROVED FOIE GRASFATTENED DUCK OR GOOSE LIVERWHICH CAN BE PRODUCED ONLY BY FORCE-FEEDING DUCKS AND GEESE. ALF'S AMICUS BRIEF ARGUES THAT FEDERAL LAW PREEMPTS THE CALIFORNIA SALES BAN STATUTE, IN PART BECAUSE THE FORCE-FEEDING PROCESS THAT THE CALIFORNIA SALES BAN STATUTE PROHIBITS IS THE VERY SAME FORCE-FEEDING PROCESS THAT FEDERAL LAW REQUIRES IF A POULTRY PRODUCT IS TO BE SOLD AS FOIE GRAS. OUR BRIEF ALSO CONTENDS THAT THE SALES BAN VIOLATES THE PRINCIPLES OF INTERSTATE FEDERALISM BECAUSE IT ENCROACHES UPON OTHER STATES' SOVEREIGN RIGHTS TO REGULATE, SUBJECT TO FEDERAL LAW, AGRICULTURAL AND OTHER PRODUCTS THAT ARE PRODUCED WITHIN THEIR OWN BORDERS. (ASSOCIATION DES LEVEURS DE CANARDS ET D'OIES DU QUEBEC V. BONTA) APPLICABILITY OF ATTORNEY-CLIENT PRIVILEGE TO DUAL-PURPOSE COMMUNICATIONS WE FILED A SUPREME COURT AMICUS BRIEF ADDRESSING AN ATTORNEY-CLIENT PRIVILEGE QUESTION THAT OFTEN CONFRONTS IN-HOUSE COUNSEL AS WELL AS ATTORNEYS IN LAW FIRMS. MORE SPECIFICALLY, ALF'S BRIEF ARGUES THAT A DUAL-PURPOSE" COMMUNICATION, SUCH AS A COMMUNICATION INVOLVING BOTH LEGAL AND BUSINESS ADVICE, IS PROTECTED BY THE ATTORNEY-CLIENT PRIVILEGE WHERE OBTAINING OR PROVIDING LEGAL ADVICE WAS ONE OF THE SIGNIFICANT PURPOSES, EVEN IF NOT THE SOLE PURPOSE, OF THE COMMUNICATION. (IN RE GRAND JURY) REMOVAL OF COVID-19 LIABILITY SUITS FROM STATE COURTS WE FILED AN AMICUS BRIEF URGING THE SUPREME COURT TO ADDRESS THE QUESTION OF WHETHER COVID-19-RELATED LIABILITY SUITS AGAINST HOSPITALS, NURSING HOMES, AND HEALTHCARE WORKERS ARE REMOVABLE FROM STATE TO FEDERAL COURT WHEN THEY IMPLICATE THE IMMUNITY-FROM-SUIT PROVISIONS OF THE FEDERAL PUBLIC READINESS AND EMERGENCY PREPAREDNESS (PREP ACT) ACT. ALF'S AMICUS BRIEF ARGUES THAT HEALTHCARE FACILITIES AND WORKERS WILL BE DETERRED FROM VOLUNTEERING FOR ESSENTIAL, FRONTLINE DUTY DURING PUBLIC HEALTH EMERGENCIES IF THEY ARE SUBJECTED TO THE THREAT OF BEING HALED INTO THE VERY TYPE OF HIGH-STAKES, STATE-COURT LIABILITY SUITS THAT THE PREP ACT EXPRESSLY AND UNEQUIVOCALLY PROHIBITS. (GLENHAVEN HEALTHCARE, LLC V. SALDANA) STATE-COURT JURISDICTION OVER CORPORATIONS WE FILED AMICUS BRIEFS IN TWO DIFFERENT CASES ARGUING THE SUPREME COURT SHOULD HOLD THAT DUE PROCESS IS VIOLATED IF A CORPORATE DEFENDANT'S REGISTRATION TO DO BUSINESS IN A STATE WHERE IT IS NOT "AT HOME" IS DEEMED CONSENT TO, OR SOME OTHER BASIS FOR, EXERCISE OF THE STATE'S GENERAL ("ALL-PURPOSE") PERSONAL JURISDICTION OVER THE CORPORATION. MODERN SUPREME COURT CASES ESTABLISH THAT A COURT CAN ASSERT GENERAL JURISDICTION OVER A CORPORATION ONLY IN A STATE WHERE THE CORPORATION IS "AT HOME"TYPICALLY WHERE THE CORPORATION IS INCORPORATED AND/OR HAS ITS PRINCIPAL PLACE OF BUSINESS. GENERAL JURISDICTION (AS DISTINCT FROM MINIMUM-CONTACTS-BASED "SPECIFIC OR "CASE-LINKED" JURISDICTION) MEANS THAT A CORPORATION CAN BE SUED IN THAT STATE FOR ANY AND ALL CLAIMS NO MATTER WHERE THE PLAINTIFF'S CAUSE OF ACTION AROSE. THE SUPREME COURT, HOWEVER, NEVER HAS EXPLICITLY OVERRULED A CENTURY-OLD OPINION WHICH HELD THAT A CORPORATION'S APPOINTMENT OF A STATE-GOVERNMENT AGENT TO ACCEPT SERVICE OF PROCESS AS A REQUIREMENT FOR THE CORPORATION TO CONDUCT BUSINESS IN A STATE IS DEEMED CONSENT TO THE STATE'S GENERAL JURISDICTION. ALF'S BRIEF ARGUES THAT OVERTURNING THIS OLD PRECEDENT NOT ONLY WOULD BE CONSISTENT WITH MODERN PERSONAL JURISDICTION CASE LAW, BUT ALSO WOULD DETER FORUM SHOPPING. (MALLORY V. NORFOLK SOUTHERN RAILWAY CO. AND COOPER TIRE & RUBBER CO. V. MCCALL) ENFORCEMENT OF EMPLOYER-EMPLOYEE ARBITRATION AGREEMENTS WE FILED AN AMICUS BRIEF URGING THE SUPREME COURT TO HOLD THAT THE FEDERAL ARBITRATION ACT PREEMPTS CALIFORNIA FROM PROHIBITING ENFORCEMENT OF INDIVIDUAL ARBITRATION AGREEMENTS THAT EXPRESSLY WAIVE AN EMPLOYEE'S RIGHT TO FILE A REPRESENTATIVE ACTION UNDER THE CALIFORNIA PRIVATE ATTORNEYS GENERAL ACT (PAGA). IN JUNE 2022 THE COURT ISSUED A FAVORABLE DECISION HOLDING THAT THE FAA PREEMPTS CALIFORNIA'S "ISKANIAN RULE," WHICH HAD INVALIDATED WAIVERS OF PAGA REPRESENTATIVE CLAIMS. (VIKING RIVER CRUISES V. MORIANA) MISSION: ADVOCATE FOR PROPERTY RIGHTS GOVERNMENTAL "HOME EQUITY THEFT" WE FILED AN AMICUS BRIEF IN A SUPREME COURT CASE PRESENTING THE QUESTION OF WHETHER A STATE OR LOCAL GOVERNMENT VIOLATES THE FIFTH AMENDMENT'S TAKINGS CLAUSE (ALSO KNOWN AS THE JUST COMPENSATION CLAUSE) BY KEEPING THE SURPLUS PROCEEDS AFTER SEIZING AND SELLING A HOME TO SATISFY A DELINQUENT TAX DEBT. TO SATISFY THE ELDERLY PLAINTIFF'S $15,000 TAX DEBT, A MINNESOTA COUNTY SEIZED AND SOLD HER CONDOMINIUM FOR $40,000 AND RETAINED THE $25,000 SURPLUS. ALF'S BRIEF EXPLAINS THAT A STATE LEGISLATURE CANNOT "REDEFINE" PRIVATE PROPERTY AS PUBLIC PROPERTY TO CIRCUMVENT THE JUST COMPENSATION CLAUSE, AND THAT THE EIGHTH CIRCUIT MISUNDERSTOOD AND MISAPPLIED SUPREME COURT PRECEDENT ON SEIZURE AND SALE OF PRIVATE PROPERTY TO SATISFY DEBTS OWED TO THE GOVERNMENT. (TYLER V. HENNEPIN COUNTY, MINNESOTA) FEDERAL REGULATION OF PRIVATE "WETLAND" PROPERTY WE FILED AN AMICUS BRIEF IN THIS SUPREME COURT CASE CONCERNING THE PROPER TEST FOR DETERMINING WHETHER WETLANDS ARE "WATERS OF THE UNITED STATES" UNDER THE CLEAN WATER ACT. MORE SPECIFICALLY, THE QUESTION PRESENTED IS WHETHER PRIVATE PROPERTYIN THIS CASE, A RESIDENTIAL LOT THAT HAS NO PHYSICAL SURFACE CONNECTION TO ANY NAVIGABLE BODY OF WATERIS A "WETLAND" THAT IS PART OF "THE WATERS OF THE UNITED STATES" FOR CLEAN WATER ACT REGULATORY AND PERMITTING PURPOSES. THIS ISSUE IS IMPORTANT BECAUSE OF THE EXPANSIVE AND INTRUSIVE MANNER IN WHICH EPA AND THE U.S. ARMY CORPS OF ENGINEERS HAVE DEFINED "WATERS OF THE UNITED STATES." ALF'S AMICUS BRIEF ARGUES THAT THE COURT SHOULD REJECT ANY BROAD DEFINITION THAT WOULD EFFECT AN UNCOMPENSATED TAKING OF PRIVATE PROPERTY IN VIOLATION OF THE FIFTH AMENDMENT. (SACKETT V. EPA) MISSION: ADVOCATE FOR LIMITED & RESPONSIBLE GOVERNMENT NO CHEVRON DEFERENCE FOR UNCONSTITUTIONAL INTERPRETATIONS WE FILED A MERITS-STAGE AMICUS BRIEF ARGUING THAT CHEVRON DEFERENCE TO FEDERAL AGENCY INTERPRETATIONS OF AMBIGUITIES IN THE STATUTES THEY ADMINISTER SHOULD NOT EXTEND TO INTERPRETATIONS PURPORTING TO AUTHORIZE UNCONSTITUTIONAL REGULATORY ACTIVITY. THE SUPREME COURT HAS AGREED TO DECIDE WHETHER THE CHEVRON JUDICIAL DEFERENCE DOCTRINE SHOULD BE OVERRULED, OR AT LEAST CLARIFIED INSOFAR AS SOME COURTS HAVE EQUATED STATUTORY SILENCE WITH STATUTORY AMBIGUITY. THE CASE ARISES IN THE CONTEXT OF A NATIONAL MARINE FISHERIES SERVICE (NMFS) STATUTORY INTERPRETATION PURPORTING TO AUTHORIZE A REQUIREMENT THAT OWNERS OF SMALL FISHING VESSELS THAT OPERATE IN THE ATLANTIC HERRING FISHERY INCUR THE SUBSTANTIAL COSTS OF HIRING, QUARTERING, AND COMPENSATING AT-SEA REGULATORY COMPLIANCE MONITORS. ALF'S BRIEF ARGUES THAT THIS INVOLUNTARY INDUSTRY-FUNDED MONITORING REQUIREMENTIMPOSED DUE TO THE LACK OF CONGRESSIONAL FUNDINGVIOLATES THE CONSTITUTION'S APPROPRIATIONS CLAUSE.
FORM 990, PART III 4A, DESCRIPTION OF PROGRAM SERVICE: - CONTINUED	(LOPER BRIGHT ENTERPRISES V. RAIMONDO) CONSTITUTIONALITY OF CONSUMER FINANCIAL PROTECTION BUREAU "SELF-FUNDING" WE FILED A SUPREME COURT MERITS-STAGE AMICUS BRIEF ARGUING THAT UNDER THE SUPREME COURT'S "NONDELEGATION DOCTRINE," CONGRESS CANNOT DELEGATE ITS EXCLUSIVE APPROPRIATIONS CLAUSE "POWER OF THE PURSE" TO THE CONSUMER FINANCIAL PROTECTION BUREAU (CFPB), OR TO ANY OTHER EXECUTIVE BRANCH ENTITY, SUCH AS THE FEDERAL RESERVE. THE AMICUS BRIEF EXPLAINS THAT CFPB'S STATUTORY SELF-FUNDING MECHANISM, WHICH BYPASSES THE CONGRESSIONAL APPROPRIATIONS PROCESS BY AUTHORIZING WITHDRAWALS DIRECTLY FROM THE SELF-FUNDED FEDERAL RESERVE, IS UNCONSTITUTIONAL. (CFPB V. COMMUNITY FINANCIAL SERVICES ASSOCIATION OF AMERICA) CONSTITUTIONALITY OF MASS STUDENT LOAN DEBT CANCELLATION WE FILED AMICUS BRIEFS IN TWO COORDINATED SUPREME COURT CASES CHALLENGING THE VALIDITY OF THE BIDEN ADMINISTRATION'S ANNOUNCED MASS CANCELLATION OF MORE THAN $400 BILLION IN STUDENT LOAN DEBT OWED TO THE FEDERAL GOVERNMENT BY MORE THAN 20 MILLION BORROWERS. RATHER THAN ADDRESSING THE QUESTIONS OF WHETHER THE STATE AND INDIVIDUAL PLAINTIFFS HAVE STANDING TO SUE, OR WHETHER THE MASS CANCELLATION IS AUTHORIZED BY STATUTE, ALF'S AMICUS BRIEF RAISES THE FUNDAMENTAL ISSUE OF WHETHER THE PROGRAM IS CONSTITUTIONAL. MORE SPECIFICALLY, OUR BRIEF ARGUES THAT THE MASS CANCELLATION OF STUDENT LOAN DEBT VIOLATES THE APPROPRIATIONS CLAUSE OF THE CONSTITUTION, U.S. CONST. ART. I, 9, CL. 7. THIS CLAUSE, WHICH IS FUNDAMENTAL TO THE SEPARATION OF POWERS, VESTS CONGRESS WITH EXCLUSIVE CONTROL OVER "THE POWER OF THE PURSE," MEANING THAT EVERY EXECUTIVE BRANCH EXPENDITURE MUST BE AUTHORIZED BY A CONGRESSIONAL APPROPRIATION. OUR BRIEF CONTENDS THAT THE EXECUTIVE BRANCH'S ABROGATION OF A HALF-TRILLION DOLLARS IN STUDENT LOAN DEBT RECEIVABLES HELD BY THE TREASURY IS AN UNAPPROPRIATED EXPENDITURE OF FEDERAL FINANCIAL ASSETS, AND THUS, VIOLATES THE APPROPRIATIONS CLAUSE AND IS UNCONSTITUTIONAL. (BIDEN V. NEBRASKA & DEPARTMENT OF EDUCATION V. BROWN) CONSTITUTIONALITY OF SEC & FTC ADMINISTRATIVE ENFORCEMENT PROCEEDINGS WE FILED AMICUS BRIEFS IN TWO COORDINATED SUPREME COURT CASES INVOLVING THE QUESTION OF WHETHER FEDERAL DISTRICT COURTS HAVE SUBJECT-MATTER JURISDICTION TO CONSIDER CONSTITUTIONAL CHALLENGES TO THE STRUCTURE OF SECURITIES AND EXCHANGE COMMISSION (SEC) AND FEDERAL TRADE COMMISSION (FTC) "IN-HOUSE" CIVIL ENFORCEMENT PROCEEDINGS CONDUCTED BY TENURE-PROTECTED ADMINISTRATIVE LAW JUDGES. ON APRIL 14, 2023, THE COURT UNANIMOUSLY HELD DISTRICT COURTS HAVE SUCH JURISDICTION. THE COURT REJECTED THE SEC'S AND FTC'S CONTENTION THAT UNDER SUPREME COURT PRECEDENTS, THEIR ORGANIC STATUTES IMPLIEDLY "STRIP" DISTRICT COURTS OF FEDERAL-QUESTION JURISDICTION TO CONSIDER STRUCTURAL CONSTITUTIONAL CLAIMS, AND THAT INSTEAD, THOSE CLAIMS CAN BE CONSIDERED ONLY BY A FEDERAL COURT OF APPEALS FOLLOWING COMPLETION OF AN ADMINISTRATIVE ENFORCEMENT PROCEEDING AND ISSUANCE OF AN ADVERSE ADMINISTRATIVE JUDGMENT. CONSISTENT WITH THE COURT'S OPINION, ALF'S BRIEFS ARGUED THAT JUSTICE DELAYED IS JUSTICE DENIED; THAT JUDICIAL REVIEW CANNOT BE MEANINGFUL IF A CIVIL ENFORCEMENT RESPONDENT MUST DEFER A STRUCTURAL CONSTITUTIONAL CHALLENGE UNTIL AFTER HE OR SHE INCURS THE BURDENS, COSTS, AND REPUTATIONAL HARM OF THE ADMINISTRATIVE PROCEEDING CLAIMED TO BE UNCONSTITUTIONAL. OUR BRIEFS ALSO CONTENDED, CONSISTENT WITH THE COURT'S OPINION, THAT THE SEC AND FTC LACK ANY SPECIAL EXPERTISE TO RULE ON THEIR OWN CONSTITUTIONALITY. (SEC V. COCHRAN & AXON ENTERPRISE, INC. V. FTC) MISSION: ADVOCATE FOR INDIVIDUAL LIBERTY FREEDOM OF SPEECH ON SOCIAL MEDIA WE FILED A SIXTH CIRCUIT AMICUS BRIEF ADDRESSING THE QUESTION OF WHETHER THE SURGEON GENERAL'S ALLEGED EFFORTS TO SUPPRESS SOCIAL MEDIA "MISINFORMATION" THAT QUESTIONS OR CRITICIZES THE SCIENTIFIC BASES FOR THE FEDERAL GOVERNMENT'S COVID-19 POLICIES AND MESSAGING VIOLATES THE FIRST AMENDMENT RIGHT TO FREEDOM OF SPEECH. THE PLAINTIFFS ALLEGE THAT THE FEDERAL GOVERNMENT, PRIMARILY THROUGH THE OFFICE OF THE SURGEON GENERAL, PRESSURED TWITTER AND OTHER SOCIAL MEDIA TO CENSOR THEM AND OTHER INDIVIDUALS WHO "QUESTION THE WISDOM, EFFICACY, AND MORALITY OF GOVERNMENT RESPONSES TO THE [COVID-19] PANDEMIC, SPECIFICALLY LOCKDOWNS AND MASK AND VACCINE MANDATES." ALF'S AMICUS BRIEF, FILED IN SUPPORT OF NO PARTY, ARGUES THAT USE OF SOCIAL MEDIA TO CRITICIZE OR QUESTION THE SCIENTIFIC BASES FOR THE GOVERNMENT'S PANDEMIC MESSAGING AND POLICES FOSTERS SOUND SCIENCE, AND THAT THE FIRST AMENDMENT PROHIBITS THE GOVERNMENT FROM ABRIDGING FREEDOM OF EXPRESSION BY PRESSURING SOCIAL MEDIA COMPANIES TO CENSOR CRITICS OF THE GOVERNMENT'S POLICIES. (CHANGIZI V. DEPARTMENT OF HEALTH AND HUMAN SERVICES) CONSTITUTIONALITY OF SEC "GAG ORDERS WE FILED AN AMICUS BRIEF ON BEHALF OF SIX PROMINENT FIRST AMENDMENT AND CONSTITUTIONAL LAW SCHOLARS URGING THE SUPREME COURT TO ADDRESS THE QUESTION OF WHETHER THE SEC VIOLATES THE FIRST AMENDMENT BY IMPOSING A REQUIREMENT THAT ANY PARTY WITH WHOM IT SETTLES MUST AGREE TO A LIFELONG PRIOR RESTRAINT BARRING ANY STATEMENT, HOWEVER TRUTHFUL AND WHENEVER AND HOWEVER EXPRESSED, THAT EVEN SUGGESTS THAT ANY ALLEGATION IN AN SEC COMPLAINT IS UNSUPPORTABLE. ALF'S BRIEF, AUTHORED PRIMARILY BY PROFESSOR RODNEY SMOLLA, ARGUES THAT (I) THE SEC GAG RULE IS A PRESUMPTIVELY INVALID PRIOR RESTRAINT; (II) THE SEC GAG RULE IS A PRESUMPTIVELY UNCONSTITUTIONAL EXERCISE IN CONTENT AND VIEWPOINT DISCRIMINATION; (III) THE SEC GAG RULE IS AN UNCONSTITUTIONAL CONDITION; AND (IV) THE SEC GAG RULE IS PATERNALISTIC AND VIOLATES THE FIRST AMENDMENT RIGHTS OF THE PUBLIC TO RECEIVE INFORMATION. (ROMERIL V. SEC) FREEDOM OF SPEECH WE JOINED A COALITION AMICUS BRIEF REQUESTING THE SUPREME COURT TO REVIEW THE QUESTION OF WHETHER THE FIRST AMENDMENT PROHIBITS A STATE FROM COMPELLING ATTORNEYS TO JOIN AND FUND A STATE BAR ASSOCIATION THAT ENGAGES IN EXTENSIVE POLITICAL AND IDEOLOGICAL ACTIVITIES. THE BRIEF EXPLAINS THAT A SIGNIFICANT NUMBER OF MANDATORY BAR ASSOCIATIONS ENGAGE IN PERVASIVE POLITICAL AND IDEOLOGICAL ACTIVITIES, AND THAT COMPULSORY PAYMENT OF DUES THAT HELP FUND SUCH ACTIVITIES REQUIRE EXACTING SCRUTINY UNDER THE FIRST AMENDMENT. (MCDONALD V. FIRTH)
FORM 990, PART VI, SECTION B, LINE 11B	ATLANTIC LEGAL HAS ENGAGED AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. THE FORM 990, IS PREPARED BY THE OUTSIDE ACCOUNTING FIRM, IS PROVIDED TO THE CHAIRMAN OF THE BOARD AND EACH DIRECTOR BY ELECTRONIC MAIL PRIOR TO FILING WITH THE IRS. EACH DIRECTOR IS ASKED TO REVIEW THE FORM 990 AND PROVIDE COMMENTS OR QUESTIONS. THE OFFICERS OF THE FOUNDATION AND THE FOUNDATION'S BOOKKEEPING CONSULTANT ARE IN FREQUENT COMMUNICATION WITH THE FOUNDATION'S OUTSIDE ACCOUNTANTS BY ELECTRONIC MAIL AND TELEPHONE TO PROVIDE INFORMATION, RAISE QUESTIONS AND PROVIDE COMMENTS ON THE FORM 990 PRIOR TO FILING WITH THE IRS. AFTER ALL QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED, THE FORM 990 IS PREPARED AND SUBMITTED TO THE PRESIDENT OF THE FOUNDATION FOR HIS APPROVAL. IT IS THEN FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE FOUNDATION'S CONFLICT OF INTEREST POLICY IS SUBMITTED ANNUALLY TO EACH BOARD MEMBER, OFFICER, ADVISOR AND STAFF MEMBER FOR REVIEW AND SIGNATURE WHERE THEY MUST DISCLOSE ANY CONFLICTS OF INTEREST. CONFLICTS OF INTEREST ARE DETERMINED AND REVIEWED BY THE BOARD OF DIRECTORS OR A COMMITTEE DESIGNATED BY THE BOARD. NO BOARD MEMBER IS ALLOWED TO VOTE OR PARTICIPATE IN BOARD DISCUSSIONS ABOUT ANY MATTERS INVOLVING THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, WITHOUT PARTICIPATION OF THE PRESIDENT, DETERMINES THE COMPENSATION OF THE PRESIDENT. THE EXECUTIVE COMMITTEE CONSIDERS COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS IN THE SAME GEOGRAPHICAL MARKET AND NATIONWIDE. THIS PROCESS WAS LAST UNDERTAKEN IN MAY 2022 AND WAS DULY DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19	THE FOUNDATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
PART VII, SECTION A, LINE A:	LAWRENCE EBNER'S COMPENSATION IS IN EXCHANGE FOR CONSULTING, LEGAL RESEARCH, AND COMPOSITION SERVICES HE HAS PROVIDED TO THE ORGANIZATION, AND HE IS NOT COMPENSATED FOR HIS SERVICES AS AN OFFICER.
FORM 990, PART XII, LINE 2C:	THE FOUNDATION IS GOVERNED BY A 35 MEMBER BOARD OF DIRECTORS, 34 OF WHOM ARE INDEPENDENT DIRECTORS. THE INDEPENDENT DIRECTORS SERVE WITHOUT COMPENSATION. THE BOARD ORDINARILY MEETS 3 TIMES A YEAR. BETWEEN BOARD MEETINGS, THE FOUNDATION IS DIRECTED BY AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF 11 INDEPENDENT DIRECTORS. THE INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE ALSO ACT AS THE AUDIT COMMITTEE, RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT OUTSIDE ACCOUNTANT/AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	469,175	455,150
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	678	773
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	-45,525
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	469,853	410,398
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,200	1,000
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)	207,672	281,081
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 51,673
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	117,050	98,873
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	325,922	380,954
19	Revenue less expenses. Subtract line 18 from line 12.......	143,931	29,444
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	321,006	350,660
21	Total liabilities (Part X, line 26).............	14,570	16,946
22	Net assets or fund balances. Subtract line 21 from line 20.....	306,436	333,714

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 206,142 including grants of $ 1,000 ) (Revenue $ 0 )
	ATLANTIC LEGAL IS A NONPROFIT, NONPARTISAN PUBLIC INTEREST LAW FIRM WITH A HISTORY OF FIGHTING FOR THE INTEGRITY OF THE JUDICIAL PROCESS BY ENSURING THAT COURTS APPLY SOUND LEGAL AND SCIENTIFIC PRINCIPLES.ATLANTIC LEGAL CHALLENGES THE ABUSE OF POWER BY THE GOVERNMENT OR THE MISUSE OF THE LEGAL SYSTEM BY PRIVATE PARTIES TO DENY FUNDAMENTAL RIGHTS AND LIBERTIES.ATLANTIC LEGAL PROVIDES LEGAL REPRESENTATION AND COUNSEL, WITHOUT FEE, TO INDIVIDUALS (INCLUDING SCIENTISTS, EDUCATORS, AND PROMINENT PUBLIC SERVANTS), CORPORATIONS, TRADE ASSOCIATIONS, AND OTHER GROUPS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses206,142

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	212,000	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





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 0

1	Briefly describe the organization’s mission or most significant activities: THE MISSION OF THE ATLANTIC LEGAL FOUNDATION ("ATLANTIC LEGAL OR "ALF OR "THE FOUNDATION") IS TO ADVANCE THE RULE OF LAW BY ADVOCATING LIMITED AND EFFICIENT GOVERNMENT; FREE ENTERPRISE; INDIVIDUAL LIBERTY; SCHOOL CHOICE; AND SOUND SCIENCE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	35
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	34
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	1
6	Total number of volunteers (estimate if necessary) .............	6	36
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

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c	144,500
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	310,650

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		455,150

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......			773			773
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(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).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ 144,500of contributions reported on line 1c). See Part IV, line 18 ....
			8a	22,000
b	Less: direct expenses ...		8b	67,525
c	Net income or (loss) from fundraising events..			-45,525			-45,525
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..
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..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			410,398	0	0	-44,752

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	1,000	1,000
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
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 ...........	212,000	132,290	49,819	29,891
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........	62,482	38,989	14,683	8,810
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	1,195	804	244	147
10	Payroll taxes ...........	5,404	3,635	1,105	664
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	11,900		11,900
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	22,739	958	20,944	837
12	Advertising and promotion ....
13	Office expenses .......	45,160	20,409	16,201	8,550
14	Information technology ......	2,280	302	1,675	303
15	Royalties ..
16	Occupancy ...........	2,856	1,650	793	413
17	Travel ............	7,964	3,907	1,999	2,058
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	2,880	2,198	682
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,904		1,904
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	STATE REGISTRATION FEES	1,190		1,190
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	380,954	206,142	123,139	51,673
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 if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		252,444	1	308,908
2	Savings and temporary cash investments .........		5,877	2	6,650
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		19,500	4	0
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 ......		6,584	9	667
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .		36,413	11	34,247
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........		188	15	188
16	Total assets. Add lines 1 through 15 (must equal line 33)...		321,006	16	350,660

17	Accounts payable and accrued expenses .....	14,570	17	16,946
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		25
26	Total liabilities. Add lines 17 through 25..	14,570	26	16,946

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	306,436	27	333,714
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here 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 ...........	306,436	32	333,714
33	Total liabilities and net assets/fund balances ........	321,006	33	350,660