TY 2024 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)	(F) Estimated amount of other compensation from the organization and related organizations
(1) KURT JAGGERS...................................................................... CHAIR AS OF NOV 2024	1.00 .................	X	X			0	0
(2) JACK HENNEMAN...................................................................... VICE CHAIR	1.00 .................	X	X			0	0
(3) SANDY LEONG...................................................................... SECRETARY AS OF NOV 2024	1.00 .................	X	X			0	0
(4) KMELE FOSTER...................................................................... TREASURER	1.00 .................	X	X			0	0
(5) HARVEY SILVERGLATE...................................................................... CO-FOUNDER	1.00 .................	X	X			0	0
(6) SAMUEL J ABRAMS...................................................................... DIRECTOR	1.00 .................	X				0	0
(7) JOHN ELLIS...................................................................... DIRECTOR AS OF NOV 2024	1.00 .................	X				0	0
(8) ALLISON HAYWARD...................................................................... DIRECTOR AS OF MAR 2025	1.00 .................	X				0	0
(9) JOSEPH MALINE...................................................................... DIRECTOR	1.00 .................	X				0	0
(10) VIRGINIA POSTREL...................................................................... DIRECTOR AS OF NOV 2024	1.00 .................	X				0	0
(11) KEITH WHITTINGTON...................................................................... DIRECTOR	1.00 .................	X				0	0
(12) GREGORY LUKIANOFF...................................................................... PRESIDENT AND CEO	40.00 .................		X			621,657	45,399
(13) ALISHA GLENNON...................................................................... CHIEF OPERATING OFFICER	40.00 .................		X			401,607	45,887
(14) WILLIAM CREELEY...................................................................... LEGAL DIRECTOR	40.00 .................			X		367,557	43,187
(15) RONALD LONDON...................................................................... GENERAL COUNSEL	40.00 .................			X		299,429	40,193
(16) NICHOLAS PERRINO...................................................................... EXECUTIVE VICE PRESIDENT	40.00 .................			X		279,251	39,402
(17) BOB CORN REVERE...................................................................... CHIEF COUNSEL	40.00 .................				X	400,432	40,129

- 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

2024

Open to Public
Inspection

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

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) 2024

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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	15,761,288	36,490,336	35,171,838	32,251,288	36,482,507	156,157,257
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	15,761,288	36,490,336	35,171,838	32,251,288	36,482,507	156,157,257
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..						2,822,359
6	Public support. Subtract line 5 from line 4.						153,334,898

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	15,761,288	36,490,336	35,171,838	32,251,288	36,482,507	156,157,257
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	238,868	494,109	818,937	1,108,667	1,296,887	3,957,468
9	Net income from unrelated business activities, whether or not the business is regularly carried on..					1,134	1,134
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	7,274	5,595	521	1,292	1,511	16,193
11	Total support. Add lines 7 through 10						160,132,052

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

1,042,769

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 2024 (line 6, column (f) divided by line 11, column (f)) .........

95.760 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

96.270 %

16a

33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. 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—2023. 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) 2024

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) 2024

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) 2024

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) 2024

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	OTHER INCOME - 2020 AMOUNT: $ 7,274. 2021 AMOUNT: $ 5,595. 2022 AMOUNT: $ 521. 2023 AMOUNT: $ 1,292. 2024 AMOUNT: $ 1,511.

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

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

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

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 ......... Right Arrow

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC

Part I	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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC		Employer identification number 04-3467254

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization FOUNDATION FOR INDIVIDUAL RIGHTS AND EXPRESSION INC			Employer identification number 04-3467254
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ 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) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

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

right arrow

Complete if the organization is described below. 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

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

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

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................	7,099
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................	83,473
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................	90,572
d	Other exempt purpose expenditures ...............................................................................	23,562,377
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................	23,652,949
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	1,000,000
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................	250,000
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount	1,000,000	1,000,000	1,000,000	1,000,000	4,000,000

b	Lobbying ceiling amount (150% of line 2a, column(e))					6,000,000

c	Total lobbying expenditures	103,033	122,083	64,542	90,572	380,230

d	Grassroots nontaxable amount	250,000	250,000	250,000	250,000	1,000,000

e	Grassroots ceiling amount (150% of line 2d, column (e))					1,500,000

f	Grassroots lobbying expenditures		4,789	3,838	7,099	15,726

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

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

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2024

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.
right arrow

Attach to Form 990.
right arrow

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

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

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 July 25, 2006, 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 right arrow

Number of states where property subject to conservation easement is located right arrow

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
right arrow

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

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 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

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

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

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 ....	24,386	24,386	24,386	24,386	24,386
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 ......	24,386	24,386	24,386	24,386	24,386

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

Board designated or quasi-endowment right arrow

0 %

Permanent endowment right arrow

100.000 %

Term endowment right arrow

0 %

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	4,769,620	980,596	3,789,024
d	Equipment ....	1,432,474	637,026	795,448
e	Other .....	715,131	471,227	243,904
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,828,376

Schedule D (Form 990) (Rev. 1-2025)

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)SECURITY DEPOSIT				129,473
(2)OPERATING LEASES RIGHT-OF-USE ASSETS				5,262,418
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				5,391,891

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
LEASE LIABILITIES - OPERATING	7,882,327








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	7,882,327
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) (Rev. 1-2025)

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	40,872,655
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	950,827
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	950,827
3	Subtract line 2e from line 1..................			3	39,921,828
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	94,935
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	94,935
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	40,016,763

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	29,640,640
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	29,640,640
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	94,935
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	94,935
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	29,735,575

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART V, LINE 4:

THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND ESTABLISHED PRIMARILY TO FUND OPERATIONS.

PART X, LINE 2:

THE FOUNDATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS, NOR IS IT AWARE OF ANY OF ITS ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. THE FOUNDATION FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES.

Schedule D (Form 990) (Rev. 1-2025)

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SCHEDULE F(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

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

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(f) Total expenditures for and investments in the region
	EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	GRANTS TO RECIPIENTS LOCATED IN THE REGION	60,130
















3a	Sub-total ....	0	0		60,130
b	Total from continuation sheets to Part I ...	0	0		0
c	Totals (add lines 3a and 3b)	0	0		60,130

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance
EUROPE (INCLUDING ICELAND & GREENLAND)	SPONSORSHIP OF SPIKED'S 25TH ANNIVERSARY.	6,500	WIRE TRANSFER	0
EUROPE (INCLUDING ICELAND & GREENLAND)	SPONSORSHIP OF BATTLE OF IDEAS FESTIVAL OCTOBER 19-20, 2024 IN LONDON, ENGLAND.	25,430	WIRE TRANSFER	0
EUROPE (INCLUDING ICELAND & GREENLAND)	FREE INQUIRY GRANT FOR DOCTORAL STUDENT AT THE UNIVERSITY OF OXFORD FOR PROJECT "MEDIA SELF-CENSORSHIP IN HONG KONG AFTER THE SHUTDOWN OF APPLE DAILY".	28,200	WIRE TRANSFER	0

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......	1
3	Enter total number of other organizations or entities .......................	2

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation

Schedule F (Form 990) (Rev. 1-2025)

Additional Data

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Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

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

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number
04-3467254

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) BALAKER MEDIA FOUNDATION 3075 VIA DEL CIELO FALLBROOK,CA92028	82-3097825	501(C)(3)	12,425	PROJECT TO CREATE A FREE EXPRESSION COUNTERBALANCE IN THE FILM INDUSTRY.
(2) ELENA VELEZ INDUSTRY INC 706 ROOSTER COURT COLGATE,WI53017	86-1908623		15,000	PARTNERSHIP WITH ELENA VELEZ TO HIGHLIGHT THE IMPORTANCE OF FREE EXPRESSION AT HER FASHION SHOW IN NYC.
(3) INSTITUTE FOR HUMANE STUDIES AT GEORGE MASON UNIVERSITY 3434 WASHINGTON BOULEVARD 1ST FLOOR ARLINGTON,VA22201	94-1623852	501(C)(3)	18,500	CO-HOSTED HIGHER EDUCATION SUMMIT IN NASHVILLE, TN WITH THE INSTITUTE FOR HUMANE STUDIES FOR FACULTY AND ADMINISTRATORS.
(4) NATIONAL CONSTITUTION CENTER 525 ARCH STREET INDEPENDENCE MALL PHILADELPHIA,PA19106	23-2434447	501(C)(3)	25,000	PARTNERSHIP WITH THE NATIONAL CONSTITUTION CENTER TO HOST A FIRST AMENDMENT SUMMIT ON CONSTITUTION DAY.
(5) 2WAY INTERACTIVE INC 94 9TH STREET BROOKLYN,NY11215	99-2993902		17,500	FIRE SPONSORED THE MOYNIHAN REPORT, A CURRENT EVENTS NEWS SHOW HOSTED BY MICHAEL MOYNIHAN ON THE 2WAY PLATFORM. THE SPONSORSHIP FEATURED FIRE STAFF IN SEGMENTS, HOST-LED ADVOCACY, AND DIRECT FUNDRAISING APPEALS THAT INVITED VIEWERS TO SUPPORT FIRE'S FREE SPEECH MISSION.
(6) MOVIEGOER INC 991 BLONCO CIRCLE BILLINGS,MT59105	33-3086492		15,000	INCREASE FIRE'S NETWORK OF ALLIES AND BUILD GENUINE, SELF-SUSTAINING RELATIONSHIPS TO ADVANCE FIRE'S MISSION.
(7) THE FUTURE OF FREE SPEECH 2817 WEST END AVENUE 126-629 NASHVILLE,TN37203	92-1415119	501(C)(3)	35,144	THIS WILL BE AN INTERNATIONAL REPLICATION OF THE CFSR SURVEY LOOKING AT BRAZILIAN CAMPUSES RUN BY JACOB MCHANGAMA'S FUTURE OF FREE SPEECH AT VANDERBILT UNIVERSITY.
(8) TEXAS CHRISTIAN UNIVERSITY 2800 SOUTH UNIVERSITY DRIVE FORT WORTH,TX76109	75-0827465	501(C)(3)	13,846	CHIP STEWART WILL RUN AN EXPERIMENT EXPOSING PEOPLE TO LABELED AND UNLABELED AI-GENERATED CONTENT AND AUTHENTIC CONTENT TO SEE WHETHER AND HOW LABELING IMPACTS PEOPLE'S PERCEPTIONS OF THAT CONTENT, TO HELP UNDERSTAND IMPLICATIONS OF PROPOSED LEGISLATION MANDATING LABELING ON AI-GENERATION CONTENT.
(9) JOHNS HOPKINS UNIVERSITY 3910 KESWICK ROAD N4327-B BALTIMORE,MD21211	52-0595110	501(C)(3)	10,000	JACOB BRUGGERMAN WILL CREATE AN ORAL HISTORY OF THE DEBATES OF THE CLIPPER CHIP, AN EARLY ENCRYPTION DEVICE THAT CAUSED MASSIVE DEBATES ABOUT PRIVACY AS A CIVIL LIBERTY, AND PRESAGED THE MANY DEBATES OVER PRIVACY AND TECH OF THE COMING DECADES.
(10) GEORGETOWN UNIVERSITY 37TH O STREETS NW BOX 571173 WASHINGTON,DC20057	53-0196603	501(C)(3)	35,000	JOHN HASNAS WILL RECRUIT PAPER WRITERS AND SPEAKERS TO HOST A SYMPOSIUM ON THE ETHICS OF FREE SPEECH ON COLLEGE CAMPUSES AT GEORGETOWN, WHICH WILL BE OPEN TO THE PUBLIC.
(11) THE OHIO STATE UNIVERSITY 2650 KENNY ROAD ROOM 120 COLUMBUS,OH43210	31-6025986	GOV INSTRUMENTALITY	12,050	EDWARD HOHE WILL USE A SURVEY INSTRUMENT TO BETTER UNDERSTAND HOW STUDENTS WHO SELF-CENSOR CONCEPTUALIZE THAT SELF-CENSORSHIP, BY OFFERING HYPOTHETICAL SITUATIONS AND SEEING WHAT VARIABLES CAUSE THEM TO INDICATE THAT THEY WOULDN'T SELF-CENSOR.
(12) THE TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA 3451 WALNUT STREET 5TH FLOOR PHILADELPHIA,PA19104	23-1352685	501(C)(3)	11,000	RUNNING A SURVEY ON ACADEMICS TO SEE WHETHER AND HOW SOCIOECONOMIC BACKGROUND MAY RELATE TO VIEWS ON ACADEMIC FREEDOM AND FREE SPEECH, TO TEST THE HYPOTHESIS THAT THOSE FROM DIVERSE, BLUE COLLAR, OR LOW SOCIOECONOMIC STATUS MAY SHOW GREATER TOLERANCE FOR DIFFERENCE OF OPINION AND HETERODOX VIEWS THAN ACADEMICS THAT COME FROM HOMOGENEOUS, ELITE, OR HIGH SOCIOECONOMIC STATUS.
(13) PRESIDENT AND FELLOWS OF HARVARD COLLEGE 1033 MASSACHUSETTS AVENUE 2ND FLOOR CAMBRIDGE,MA02138	04-2103580	501(C)(3)	50,000	THIS IS AN INTERVENTION STUDY THAT WILL TEST THE HKS PRACTICE OF TRAINING STUDENTS IN CIVIL DISAGREEMENT BY HAVING THEM INTERACT WITH AI CHATBOTS TO DEBATE HOT-BUTTON SOCIAL ISSUES AS PART OF ORIENTATION. ATTITUDES AND BEHAVIORS RELATING TO CIVIL DISAGREEMENT WILL BE MEASURED BEFORE AND AFTER EXPOSURE TO THE INTERVENTION.
(14) THE TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA 3451 WALNUT STREET 5TH FLOOR PHILADELPHIA,PA19104	23-1352685	501(C)(3)	22,000	SURVEYS WILL BE UTILIZED TO FIND DIFFERENCES IN SUPPORT AMONG THE AMERICAN PUBLIC FOR THE LEGALITY OF DISAGREEABLE SPEECH AND PROTEST FOR CITIZENS AND NONCITIZENS AND STUDENTS AND NON-STUDENTS.
(15) UNIVERSITY OF SOUTH FLORIDA BOARD OF TRUSTEES 4202 EAST FOWLER AVENUE SVC1039 TAMPA,FL33620	59-3102112	GOV INSTRUMENTALITY	24,279	MARK PEZZO WILL DO 5 PSYCHOLOGICAL EXPERIMENTS TO SEE HOW DIFFERENT FACTORS INFLUENCE DESIRE TO CENSOR IN THE EDUCATIONAL CONTEXT, INCLUDING PERCEIVED OFFENSIVENESS, FALSITY, AND HARM, AS WELL AS PRAGMATIC CONCERNS (LOSS OF INCOME, HARM TO REPUTATION).
(16) COSMOS INSTITUTE INC 500 WEST 2ND STREET SUITE 1900 AUSTIN,TX78701	93-3752918	501(C)(3)	250,000	FIRE AND COSMOS INSTITUTE ARE COLLABORATING ON A FAST GRANTS PROJECT TO PROMOTE THE DEVELOPMENT OF TRUTH-SEEKING AI.

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

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

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) CAMPUS SCHOLAR PROGRAM	5	7,500	422	FMV	EXPENSE REIMBURSEMENTS
(2) TRAVEL SCHOLARSHIPS	23		9,760	FMV	AIRLINE & TRAIN TICKETS FOR STUDENTS TO ATTEND FIRE'S FREE SPEECH FORUM IN WASHINGTON, DC.
(3) FREE INQUIRY GRANT	1	8,000		FMV
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

PART I, LINE 2:

GRANT FUNDS ARE GIVEN TO FULFILL THE ORGANIZATIONAL MISSION AND ONLY FOR 501(C)(3) PURPOSES. REGULAR CHECK-IN MEETINGS ARE HELD WITH THOSE THAT RECEIVE GRANT FUNDS TO MONITOR USE OF GRANT FUNDS. GRANTEES OF THE FREE INQUIRY GRANT (FIG) PROGRAM MUST: 1. PROVIDE FIRE WITH A WRITTEN REPORT ON THE PROGRESS OF THE RESEARCH PROJECT AND USE OF THE GRANT EVERY FOUR MONTHS BEGINNING ON THE DATE GRANT FUNDS ARE FIRST DISBURSED TO GRANTEE; AND 2. MAINTAIN BOOKS AND RECORDS REGARDING THE USE OF THE GRANT, INCLUDING COMPLETE RECORDS OF RECEIPTS AND EXPENDITURES, AND MAKE THEM AVAILABLE FOR INSPECTION BY FIRE FOR A PERIOD OF FOUR (4) YEARS FOLLOWING USE OF THE GRANT. STUDENTS APPLY FOR THE CAMPUS SCHOLARS PROGRAM DURING A BIANNUAL APPLICATION WINDOW. FIRE THEN EVALUATES APPLICATIONS, CONDUCTS INTERVIEWS, AND SELECTS A LIMITED NUMBER OF SCHOLARSHIP RECIPIENTS. FIRE PROVIDES FUNDS TO ASSIST WITH A FIRE MISSION-CENTRIC PROJECT AND REGULARLY MEETS WITH THE CAMPUS SCHOLAR TO CHECK ON THEIR PROGRESS. STUDENTS ARE AWARDED A STIPEND UPON SUCCESSFUL COMPLETION OF THEIR PROJECT.

PART III, COLUMN (B):

STUDENTS SUBMITTED TRAVEL SCHOLARSHIP APPLICATIONS INCLUDING JUSTIFICATION OF NEED FOR FINANCIAL ASSISTANCE WITH TRAVEL COSTS TO ATTEND THE FREE SPEECH FORUM. OF THE 200 PARTICIPANTS, 23 RECEIVED TRAVEL SCHOLARSHIPS.

Schedule I (Form 990) Rev. 1-2025

Additional Data

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

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

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

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

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1GREGORY LUKIANOFF PRESIDENT AND CEO	(i) (ii)	584,657 ------------- 0	0 ------------- 0	37,000 ------------- 0	22,512 ------------- 0	22,887 ------------- 0	667,056 ------------- 0	0 ------------- 0
2ALISHA GLENNON CHIEF OPERATING OFFICER	(i) (ii)	398,607 ------------- 0	3,000 ------------- 0	0 ------------- 0	23,000 ------------- 0	22,887 ------------- 0	447,494 ------------- 0	0 ------------- 0
3BOB CORN REVERE CHIEF COUNSEL	(i) (ii)	395,432 ------------- 0	2,500 ------------- 0	2,500 ------------- 0	22,632 ------------- 0	17,497 ------------- 0	440,561 ------------- 0	0 ------------- 0
4WILLIAM CREELEY LEGAL DIRECTOR	(i) (ii)	353,557 ------------- 0	3,000 ------------- 0	11,000 ------------- 0	20,300 ------------- 0	22,887 ------------- 0	410,744 ------------- 0	0 ------------- 0
5RONALD LONDON GENERAL COUNSEL	(i) (ii)	288,429 ------------- 0	10,000 ------------- 0	1,000 ------------- 0	17,306 ------------- 0	22,887 ------------- 0	339,622 ------------- 0	0 ------------- 0
6NICHOLAS PERRINO EXECUTIVE VICE PRESIDENT	(i) (ii)	275,251 ------------- 0	3,000 ------------- 0	1,000 ------------- 0	16,515 ------------- 0	22,887 ------------- 0	318,653 ------------- 0	0 ------------- 0
7DARPANA SHETH VP OF LITIGATION THROUGH NOV 2024	(i) (ii)	142,747 ------------- 0	0 ------------- 0	106,250 ------------- 0	15,300 ------------- 0	22,887 ------------- 0	287,184 ------------- 0	0 ------------- 0
8MATT HARWOOD VICE PRESIDENT OF COMMUNIC	(i) (ii)	186,603 ------------- 0	2,500 ------------- 0	0 ------------- 0	11,196 ------------- 0	22,887 ------------- 0	223,186 ------------- 0	0 ------------- 0
9BRIDGET GLACKIN CHIEF DEVELOPMENT OFFICER	(i) (ii)	170,916 ------------- 0	15,000 ------------- 0	0 ------------- 0	10,255 ------------- 0	22,809 ------------- 0	218,980 ------------- 0	0 ------------- 0
10SULEYMAN GOKYIGIT CHIEF INFORMATION OFFICER	(i) (ii)	180,772 ------------- 0	7,500 ------------- 0	0 ------------- 0	0 ------------- 0	7,868 ------------- 0	196,140 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 4A	NAME: DARPANA SHETH, DESCRIPTION: SEVERANCE/CHANGE OF CONTROL, CURRENT YEAR AMOUNT: $106,250. PLAN DESCRIPTION: SEVERANCE PAYMENTS
PART I, LINE 7	DISCRETIONARY BONUSES MAY BE APPROVED BY AN EMPLOYEE'S MANAGER OR, FOR THE PRESIDENT & CEO, BY THE BOARD. OTHER EARNINGS FOR INDIVIDUALS ARE DUE TO HONORARIUMS THAT WERE PAID FOR SPEAKING ENGAGEMENTS IN WHICH TEAM MEMBERS PARTICIPATED.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

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

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..	X	39	1,396,087	FAIR MARKET VALUE
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

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

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, COLUMN (B):	THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY.

Schedule M (Form 990) (2024)

Additional Data

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- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

FOUNDATION FOR INDIVIDUAL RIGHTS AND
EXPRESSION INC

Employer identification number

04-3467254

Return Reference	Explanation
FORM 990, PART III, LINE 3	YES. FIRST, WE ENDED OUR FACULTY OUTREACH PROGRAM AS A STANDALONE DEPARTMENT, MOVING THOSE EFFORTS UNDER THE UMBRELLA OF OTHER DEPARTMENTS TO STREAMLINE OUR WORK AND ENSURE EFFICIENCY. THROUGH THOSE OTHER DEPARTMENTS, FIRE WILL CONTINUE TO PROVIDE OPPORTUNITIES FOR FACULTY TO CONNECT WITH PEERS WHILE ACCESSING AND CONTRIBUTING TO FIRE'S RESEARCH. WE WILL ALSO CONTINUE TO DEFEND FACULTY WHOSE EXPRESSIVE RIGHTS ARE VIOLATED. ADDITIONALLY, WE ENDED OUR ENGAGEMENT AND MOBILIZATION PROGRAM. THIS PROGRAM WAS RESPONSIBLE FOR LAUNCHING TAKE-ACTION CAMPAIGNS, LIKE PETITIONS, EMAIL-WRITING INITIATIVES, AND OPEN LETTERS, THAT RALLIED CONCERNED CITIZENS AND OTHER ADVOCATES TO SPEAK OUT ON BEHALF OF FREE EXPRESSION. CAMPAIGNS LIKE THESE ARE IMPORTANT, AND WE WILL CONTINUE TO LAUNCH THEM, BUT THEY USUALLY SUPPORT CASES THAT FIRE'S CAMPUS RIGHTS ADVOCACY AND PUBLIC ADVOCACY TEAMS ARE ACTIVELY WORKING ON. THEREFORE, TO STREAMLINE THESE EFFORTS, WE MOVED OUR ENGAGEMENT AND MOBILIZATION STAFFERS TO THOSE DEPARTMENTS.
FORM 990, PART III, LINE 4C	IN ADDITION TO DIRECT LITIGATION, FIRE PARTICIPATES AS AMICUS CURIAE IN STRATEGICALLY CHOSEN CASES TO SUPPORT CRITICAL LEGAL ARGUMENTS AND ADVANCE IMPORTANT PRECEDENT. FINALLY, THE LITIGATION PROJECT WORKS TO POSITION FIRE AS A THOUGHT LEADER IN FIRST AMENDMENT JURISPRUDENCE BY PUBLISHING OPINION PIECES AND LEGAL SCHOLARSHIP, TEACHING CONTINUING LEGAL EDUCATION COURSES, AND RECRUITING LIKE-MINDED ATTORNEYS FOR OUR LEGAL NETWORK AND FACULTY LEGAL DEFENSE FUND. BETWEEN JULY 1, 2024 AND JUNE 30, 2025, FIRE WAS IN ACTIVE LITIGATION IN 32 CASES, FURTHERING ITS MISSION. 1. DIEI V. BOYD, ET AL., CASE NO. 23-5771 (6TH CIR.): FIRE REPRESENTS FORMER GRADUATE PHARMACY STUDENT KIMBERLY DIEI IN THIS LAWSUIT AGAINST THE UNIVERSITY OF TENNESSEE HEALTH SCIENCE CENTER AND ITS ADMINISTRATORS. DIEI WAS INVESTIGATED TWICE BY HER PROGRAM'S "PROFESSIONAL CONDUCT COMMITTEE" BECAUSE OF ALLEGATIONS THAT HER PERSONAL SOCIAL MEDIA ACTIVITY WAS TOO "CRUDE," "VULGAR, AND "SEXUAL." AFTER THE DISTRICT COURT DISMISSED THE CASE ON THE PLEADINGS, DIEI APPEALED TO THE U.S. COURT OF APPEALS FOR THE SIXTH CIRCUIT, WHICH RULED IN DIEI'S FAVOR IN SEPTEMBER 2024. IN JANUARY 2025, THE UNIVERSITY OF TENNESSEE AGREED TO PAY MS. DIEI $250,000 IN DAMAGES AND ATTORNEYS' FEES. THIS LAWSUIT FURTHERED FIRE'S MISSION BY SEEKING TO (A) PROTECT A STUDENT'S OFF-CAMPUS, EXTRAMURAL, AND ONLINE SPEECH AND (B) ESTABLISH CONSTITUTIONAL CONSTRAINTS ON A PUBLIC UNIVERSITY'S DISCRETION TO PUNISH EXPRESSION IT SUBJECTIVELY DEEMS "UNPROFESSIONAL." 2. FIRE V. TARLETON STATE UNIVERSITY, CASE NO. 11-23-00232 (COURT OF APPEALS, 15TH CT. APP., TEX.): IN FEBRUARY 2022, FIRE SUED TARLETON STATE UNIVERSITY FOR FAILING TO DISCLOSE PUBLIC RECORDS UNDER THE TEXAS PUBLIC INFORMATION ACT. FIRE SOUGHT INFORMATION ABOUT A FORMER PROFESSOR WHO THREATENED TO SUE THE STUDENT NEWSPAPER, TEXAN NEWS SERVICE, FOR DEFAMATION AFTER IT ACCURATELY REPORTED ON ALLEGATIONS OF HIS INAPPROPRIATE CONDUCT TOWARD FEMALE STUDENTS. TARLETON PRESSURED THE STUDENT NEWSPAPER TO TAKE DOWN THE ARTICLES OR RISK LOSING FUNDING, THEN TOOK OVER THE PAPER, WHICH PREVIOUSLY HAD BEEN EDITORIALLY INDEPENDENT. THE TRIAL COURT ORDERED TARLETON TO PRODUCE THE RECORDS AND AWARDED FIRE ITS COSTS AND FEES. AFTER TARLETON MOVED TO RECONSIDER, THE COURT UPHELD ITS ORDER TO DISCLOSE THE RECORDS BUT REVERSED ITS GRANT OF COSTS AND FEES. IN MAY 2025, THE TEXAS COURT OF APPEALS REVERSED OUR WIN, HOLDING THE UNIVERSITY'S DECISION TO WITHHOLD "STUDENT RECORDS" UNDER FERPA IS NOT JUDICIALLY REVIEWABLE, EVEN AFTER FIRE ARGUED, WITH EVIDENTIARY SUPPORT, THAT SOME OF THE WITHHELD RECORDS DO NOT PERTAIN TO STUDENTS AT ALL. THIS LAWSUIT FURTHERED FIRE'S MISSION BY HOLDING PUBLIC INSTITUTIONS ACCOUNTABLE FOR THEIR VIOLATIONS OF PRESS FREEDOM AND BY VIGOROUSLY PURSUING THE DISCLOSURE OF RECORDS MADE PUBLIC UNDER STATE OR FEDERAL LAW. 3. REGES V. CAUCE, CASE NO. 0:24-CV-03518 (9TH CIR.): FIRE REPRESENTS COMPUTER SCIENCE PROFESSOR STUART REGES, WHO FACES POTENTIAL TERMINATION FOR INCLUDING ON HIS SYLLABUS A SATIRICAL CRITIQUE OF THE "INDIGENOUS LAND ACKNOWLEDGEMENT STATEMENT" THE UNIVERSITY OF WASHINGTON ENCOURAGES FACULTY TO INCLUDE ON THEIR SYLLABI. UNIVERSITY ADMINISTRATORS PUNISHED REGES FOR HIS PROTECTED SPEECH BY CENSORING THE ONLINE VERSION OF HIS SYLLABUS, CREATING A COMPETING SECTION OF HIS CLASS, AND INVESTIGATING HIM FOR MORE THAN TWO YEARS UNDER A VAGUE POLICY THAT PROHIBITS "UNACCEPTABLE AND "INAPPROPRIATE" SPEECH. AFTER THE DISTRICT COURT DISMISSED REGES'S CLAIMS IN MAY 2024, FIRE APPEALED TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT, WHICH HEARD ORAL ARGUMENTS IN MAY 2025. WE ARE NOW AWAITING THE NINTH CIRCUIT'S DECISION. THIS LAWSUIT FURTHERS FIRE'S MISSION BY STANDING UP FOR FACULTY RIGHTS TO EXPRESS DISSENTING OPINIONS ON CONTROVERSIAL TOPICS AND TO MANAGE THE CONTENTS OF THEIR SYLLABI WITHOUT RETALIATION. 4. FLORES V. BENNETT, CASE NO. 22-01003 (E.D. CA.): FIRE REPRESENTED THE YOUNG AMERICANS FOR FREEDOM STUDENT GROUP AT CLOVIS COMMUNITY COLLEGE IN THIS LAWSUIT, WHICH CHALLENGED THE COLLEGE'S POLICY BANNING FLYERS WITH "INAPPROPRIATE OR OFFENS[IVE] LANGUAGE OR THEMES." CITING THIS POLICY, ADMINISTRATORS REMOVED THE GROUP'S ANTI-COMMUNISM FLYERS FROM THE INDOOR SCHOOL BULLETIN BOARDS AND REJECTED THE GROUP'S FLYERS WITH PRO-LIFE AND OTHER THEMES. IN AUGUST 2023, THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT UPHELD THE DISTRICT COURT'S INJUNCTION AGAINST THE COLLEGE'S UNCONSTITUTIONAL FLYER POLICY. IN JULY 2024, THE DISTRICT COURT ENTERED AN ORDER ON A JOINT MOTION FOR ENTRY OF A STIPULATED PERMANENT INJUNCTION, PART OF WHICH REQUIRED CCC TO PAY PLAINTIFFS $330,000 IN DAMAGES AND ATTORNEYS' FEES. THIS LAWSUIT FURTHERED FIRE'S MISSION BY PROTECTING STUDENTS' RIGHTS TO FREELY EXPRESS THEIR POLITICAL VIEWPOINTS AT PUBLIC COLLEGES. 5. NOVOA V. DIAZ, CASE NO. 22-13994 (11TH CIR.): IN THIS FIRST AMENDMENT CHALLENGE TO FLORIDA'S STOP WOKE ACT, FIRE REPRESENTS UNIVERSITY OF SOUTH FLORIDA PROFESSOR DR. ADRIANA NOVOA AND STUDENT GROUP USF FIRST AMENDMENT FORUM. THE ACT VIOLATES THE FIRST AMENDMENT RIGHTS OF FACULTY AND STUDENTS BY PROHIBITING "INSTRUCTION" ON EIGHT CONCEPTS RELATED TO "RACE, COLOR, NATIONAL ORIGIN, OR SEX." AFTER THE DISTRICT COURT HALTED ENFORCEMENT OF KEY PARTS OF THE "POSITIVELY DYSTOPIAN" ACT, THE U.S. COURT OF APPEALS FOR THE ELEVENTH CIRCUIT DENIED FLORIDA'S REQUEST TO STAY THE PRELIMINARY INJUNCTION. ON APPEAL, 11 "FRIEND OF THE COURT" BRIEFS WERE FILED IN SUPPORT OF FIRE'S CLIENTS. THE CASE AWAITS A MERITS RULING BY THE FEDERAL APPEALS COURT, WHICH HEARD ORAL ARGUMENT IN JUNE 2024. THIS LITIGATION FURTHERS FIRE'S MISSION BY STOPPING THE GOVERNMENT FROM IMPOSING IDEOLOGICAL HANDCUFFS ON FACULTY'S RIGHTS TO ACADEMIC FREEDOM AND STUDENTS' RIGHTS TO RECEIVE INFORMATION. 6. VILLARREAL V. CITY OF LAREDO, CASE NO. 23-1155 (SCOTUS): FIRE REPRESENTS CITIZEN JOURNALIST PRISCILLA VILLARREAL IN THIS LAWSUIT CHALLENGING HER ARREST FOR ASKING A POLICE OFFICER FOR INFORMATION AS PART OF HER NEWS REPORTING. OFFICIALS RELIED ON A CRIMINAL STATUTEONE THEY HAD NEVER ENFORCED IN THE LAW'S 23-YEAR HISTORYPROHIBITING PEOPLE FROM USING INFORMATION THAT "HAS NOT BEEN MADE PUBLIC" TO "OBTAIN A BENEFIT." AFTER THE DISTRICT COURT GRANTED LAREDO OFFICIALS QUALIFIED IMMUNITY, A PANEL OF THE U.S. COURT OF APPEALS FOR THE FIFTH CIRCUIT REVERSED. REHEARING THE CASE EN BANC, THE FULL FIFTH CIRCUIT RULED 9-7 THAT THE OFFICERS WERE ENTITLED TO QUALIFIED IMMUNITY, WITH FOUR JUDGES AUTHORING VIGOROUS DISSENTS. FIRE PETITIONED FOR CERTIORARI WITH THE SUPREME COURT OF THE UNITED STATES AND GARNERED 13 "FRIEND-OF-THE-COURT" BRIEFS IN SUPPORT, REPRESENTING OVER 40 INDIVIDUALS, CIVIL-LIBERTIES GROUPS, AND MEDIA ORGANIZATIONS. IN OCTOBER 2024, SCOTUS GRANTED FIRE'S PETITION FOR CERTIORARI IN VILLARREAL V. ALANIZ AND SUMMARILY VACATED THE FIFTH CIRCUIT'S RULING DISMISSING PRISCILLA'S CASE. HOWEVER, IN APRIL 2025, THE FIFTH CIRCUIT MOSTLY REINSTATED ITS PREVIOUS RULING; NOW, FIRE IS ONCE AGAIN ASKING THE SUPREME COURT TO INTERVENE. THIS LITIGATION FURTHERS FIRE'S MISSION BY CONTRIBUTING TO A WELL-INFORMED PUBLIC, FREE FROM FEAR THAT OFFICIALS WILL ABUSE THE LAWS TO TRY TO SILENCE THEIR CRITICS.
FORM 990, PART III, LINE 4C	7. VOLOKH V. JAMES, CASE NO. 23-356 (2ND CIR.): FIRE REPRESENTS EUGENE VOLOKH AND ONLINE PLATFORMS RUMBLE AND LOCALS IN A FEDERAL CHALLENGE TO A NEW YORK LAW TARGETING SO-CALLED "HATE SPEECH" BY REQUIRING ONLINE PLATFORMS TO RESPOND TO OR ADDRESS SPEECH THAT SOMEONE, SOMEWHERE, FINDS "HUMILIATING OR "VILIFYING" TOWARD A GROUP BASED ON RACE, COLOR, RELIGION, OR OTHER PROTECTED CLASS. AFTER THE DISTRICT COURT GRANTED A PRELIMINARY INJUNCTION, THE U.S. COURT OF APPEALS FOR THE SECOND CIRCUIT HEARD ORAL ARGUMENT IN FEBRUARY 2024. AS OF JULY 2025, THE CASE IS AWAITING A DECISION ON APPEAL AFTER THE PARTIES SUBMITTED SUPPLEMENTAL BRIEFING. THIS LAWSUIT FURTHERS FIRE'S MISSION BY PROTECTING ONLINE SPEECH FROM GOVERNMENT INTERFERENCE AND HOLDING THE LINE AGAINST GOVERNMENT REGULATION OF "HATE SPEECH," WHICH IS PROTECTED BY THE FIRST AMENDMENT. 8. O.J. V. CHAPPAQUA CENTER SCHOOL DIST., CASE NO. 7:2024-CV-02830 (S.D.N.Y.): FIRE REPRESENTED A PUBLIC HIGH SCHOOL STUDENT WHO WAS SUSPENDED IN 2022 AFTER HE RECORDED SATIRICAL AND SOPHOMORIC FREESTYLE RAP LYRICS AT A FRIENDS' HOUSE. UNKNOWN TO HIM, HIS FRIEND COMBINED HIS LYRICS WHICH INCLUDED HOMOPHOBIC SLURS WITH THOSE OF ANOTHER TEEN AND POSTED THE RECORDING ON SOUNDCLOUD. SCHOOL ADMINISTRATORS, WHO LEARNED OF THE RECORDING THROUGH ANONYMOUS COMPLAINTS, DEEMED THE LYRICS TO BE "HATE SPEECH" EVEN THOUGH THE PLAINTIFF IS A MEMBER OF THE LGBTQ COMMUNITY. IN JUNE 2025, THE SCHOOL AGREED TO PERMANENTLY EXPUNGE O.J.'S RECORD, ADOPT A NEW FIRST AMENDMENT POLICY, AND PAY $70,000. THIS LAWSUIT FURTHERED FIRE'S MISSION TO PROTECT THE RIGHT OF PUBLIC HIGH SCHOOL STUDENTS TO EXPRESS THEMSELVES ONLINE, ON THEIR OWN TIME, OUTSIDE OF SCHOOL, ESPECIALLY WHERE THEIR ARTISTIC EXPRESSION IS UNRELATED TO AND DOES NOT DISRUPT SCHOOL. 9. D.A. V. TRI COUNTY AREA SCHOOLS, CASE NO. 1:23-423 (6TH CIR.): FIRE REPRESENTS TWO MIDDLE-SCHOOL STUDENTS IN MICHIGAN IN A LAWSUIT CHALLENGING THEIR PUBLIC SCHOOL'S VIEWPOINT-DISCRIMINATORY BAN ON "LET'S GO BRANDON" APPAREL AND ITS DRESS CODE THAT BANS CLOTHING "CALL[ING] UNDUE ATTENTION" TO THE STUDENT. SCHOOL OFFICIALS ORDERED THE STUDENTS TO REMOVE SWEATSHIRTS WITH THE PHRASE "LET'S GO BRANDON," A WELL-KNOWN, NON-PROFANE, ANTI-PRESIDENT BIDEN SLOGAN, WHILE ALLOWING OTHER STUDENTS TO WEAR APPAREL WITH DIFFERENT POLITICAL MESSAGES, INCLUDING GAY-PRIDE-THEMED HOODIES. IN AUGUST 2024, THE DISTRICT COURT FOR THE WESTERN DISTRICT OF MICHIGAN UPHELD THE SCHOOL DISTRICT'S CENSORSHIP OF "LET'S GO BRANDON" APPAREL, A DECISION FIRE APPEALED IN DECEMBER 2024. IN JUNE 2025, THE 6TH CIRCUIT HEARD ORAL ARGUMENTS, AND FIRE NOW AWAITS THE COURT'S DECISION. THIS LITIGATION FURTHERS FIRE'S MISSION TO PROTECT STUDENT SPEECH IN K-12, ESPECIALLY CORE POLITICAL SPEECH, AND PREVENT SCHOOLS FROM ENGAGING IN VIEWPOINT DISCRIMINATION. 10. I.P. V. TULLAHOMA CITY SCHOOLS, CASE NO. 4:23-CV-26 (E.D. TENN.): FIRE REPRESENTS A STUDENT CHALLENGING HIS SUSPENSION FOR IMAGES HE POSTED ON HIS PERSONAL INSTAGRAM MOCKING HIS HIGH SCHOOL PRINCIPAL. ALTHOUGH THE POSTS DID NOT DISRUPT SCHOOL, PRINCIPAL JASON QUICK AND ASSISTANT PRINCIPAL CRUTCHFIELD SLAPPED THE STUDENT WITH A THREE-DAY, OUT-OF-SCHOOL SUSPENSION, RELYING ON THE SCHOOL'S SOCIAL MEDIA POLICIES, INCLUDING ONE PROHIBITING STUDENTS FROM POSTS THAT "EMBARRASS," "DISCREDIT, OR "HUMILIATE" ANOTHER STUDENT OR SCHOOL STAFF. AFTER FIRE MOVED FOR A PRELIMINARY INJUNCTION TO REMOVE THE SUSPENSION FROM THE STUDENT'S RECORD AND TO HALT ENFORCEMENT OF THE SOCIAL MEDIA POLICIES, THE SCHOOL DISTRICT VOLUNTARILY REMOVED THE CHALLENGED POLICIES FROM ITS STUDENT HANDBOOK. THE CASE IS SET FOR TRIAL IN JANUARY 2026 AS TO REMAINING ISSUES. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHTS OF GRADE-SCHOOL STUDENTS TO ENGAGE IN ONLINE PARODY AND EXPRESSION, EVEN WHEN CRITICIZING THEIR SCHOOL. 11. SPECTRUM WT V. WENDLER, CASE NO. 23-10994 (5TH CIR.): FIRE REPRESENTS SPECTRUM WT, AN LGBTQ+ STUDENT ORGANIZATION AT WEST TEXAS A&M, ALONG WITH ITS STUDENT LEADERS, BARRETT "BEAR" BRIGHT AND LAUREN "LAUR" STOVALL IN A CHALLENGE TO WEST TEXAS A&M'S PRESIDENT'S CANCELING OF THE GROUP'S DRAG SHOW. PRESIDENT WALTER WENDLER DENOUNCED DRAG AS "SLAPSTICK" INTENDED TO "DENIGRATE AND DEMEAN WOMEN AND DECLARED HE WOULD NOT CONDONE SUCH SPEECH, "EVEN WHEN THE LAW OF THE LAND APPEARS TO REQUIRE IT." AFTER THE DISTRICT COURT DENIED THE STUDENTS' MOTION FOR A PRELIMINARY INJUNCTION AND DISMISSED THE DAMAGES CLAIM AGAINST PRESIDENT WENDLER, THE STUDENTS APPEALED TO THE U.S. COURT OF APPEALS FOR THE FIFTH CIRCUIT, WHICH HEARD ORAL ARGUMENT IN APRIL 2024. AS OF JULY 2025, FIRE AWAITS THE FIFTH CIRCUIT'S DECISION. THIS LAWSUIT FURTHERS FIRE'S MISSION BY DEFENDING STUDENTS' RIGHT TO FREE EXPRESSION ON COLLEGE CAMPUSES. 12. BOREN V. GADWA, NO. 50604-2023 (IDAHO): FIRE IS REPRESENTING GARY GADWA IN THIS APPEAL FROM THE DISMISSAL OF A DEFAMATION SUIT. GADWA VOCALLY OPPOSED A WEALTHY LANDOWNER'S APPLICATION FOR AN AIRSTRIP ON HIS 480-ACRE RANCH IN THE SAWTOOTH NATIONAL RECREATION AREA BECAUSE HE BELIEVED THE AIRSTRIP WAS UNNECESSARY AND WOULD MAR THE AREA'S SCENIC VALUE. ALTHOUGH THE COUNTY GRANTED THE PERMIT, BOREN NEVERTHELESS SUED GADWA AND OTHER IDAHOANS FOR SPEAKING OUT AGAINST HIM. AFTER THE IDAHO TRIAL COURT CORRECTLY DISMISSED BOREN'S LAWSUIT, RECOGNIZING THE THREAT THE DEFAMATION SUIT POSED TO FREE EXPRESSION, BOREN APPEALED TO THE IDAHO SUPREME COURT. THIS CASE FURTHERS FIRE'S MISSION BY DEFENDING AGAINST ATTEMPTS TO INTIMIDATE CRITICS INTO SILENCE WITH STRATEGIC LAWSUITS AGAINST PUBLIC PARTICIPATION. 13. KERSHNAR V. KOLISON, CASE NO. 1:23-CV-525 (W.D.N.Y.): FIRE REPRESENTS TENURED PHILOSOPHY PROFESSOR DR. STEPHEN KERSHNAR IN THIS LAWSUIT AGAINST SUNY FREDONIA. IN FEBRUARY 2022, SUNY FREDONIA'S LEADERSHIP SUSPENDED KERSHNAR FROM TEACHING, BANNED HIM FROM CAMPUS, AND PROHIBITED HIM FROM CONTACTING THE "CAMPUS COMMUNITY" OVER WHAT THE UNIVERSITY CALLED "REPREHENSIBLE" VIEWS SHARED ON TWO PHILOSOPHY PODCASTS ABOUT THE PHILOSOPHICAL AND ETHICAL ARGUMENTS CONCERNING SEXUAL RELATIONSHIPS BETWEEN MINORS AND ADULTS. THIS LAWSUIT FURTHERS FIRE'S MISSION BY STOPPING PUBLIC UNIVERSITIES FROM RETALIATING AGAINST PROFESSORS FOR AND IMPOSING PRIOR RESTRAINTS ON SPEECH PROTECTED BY THE FIRST AMENDMENT. 14. PALSGAARD V. CHRISTIAN, CASE 1:23-CV-01228-SAB (E.D. CAL.): FIRE REPRESENTED SIX TENURED PROFESSORS IN THIS FIRST AMENDMENT CHALLENGE TO CALIFORNIA COMMUNITY COLLEGE'S DIVERSITY, EQUITY, INCLUSION, AND ACCESSIBILITY (DEIA) REGULATIONS, WHICH REQUIRE ALL COMMUNITY COLLEGE PROFESSORS TO INCORPORATE THE STATE'S VIEWS ON DEIA INTO THEIR TEACHING. IN JANUARY 2025, THE DISTRICT COURT RULED IN FAVOR OF THE CALIFORNIA COMMUNITY COLLEGE DISTRICT ON GROUNDS THE LAW DID NOT REACH THE PROFESSORS' INTENDED EXPRESSION AND THERE WAS NO APPEAL TO THIS RULING THAT THE CHALLENGED PROVISIONS COULD NOT APPLY TO THE PROFESSORS' DETRIMENT. THIS CASE FURTHERED FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHTS OF PUBLIC UNIVERSITY FACULTY, INCLUDING THE RIGHT TO NOT BE COMPELLED TO SPEAK.
FORM 990, PART III, LINE 4C	15. DUBASH V. CITY OF HOUSTON, ET AL., CASE 4:23-CV-03556 (5TH CIR.): FIRE AND THE UNIVERSITY OF TEXAS'S LAW AND RELIGION CLINIC REPRESENT ANIMAL-RIGHTS ADVOCATES, DARAIUS DUBASH AND FARAZ HARSINI, WHO PEACEFULLY SHOW DOCUMENTARY FOOTAGE OF INDUSTRIAL ANIMAL PRACTICES ON HAND-HELD SCREENS TO PASSERSBY IN DISCOVERY GREEN PARK. THREE TIMES, HOUSTON OFFICIALS AND THE GROUP THAT RUNS THE PUBLIC PARK KICKED DUBASH AND HARSINI OUT OF THE PARK, DESPITE ALLOWING OTHER GROUPS TO DEMONSTRATE IN DISCOVERY GREEN OVER RECENT YEARS. ON THE FOURTH TIME, HOUSTON POLICE HANDCUFFED AND ARRESTED DUBASH BECAUSE THEY AND PARK STAFF FOUND THE DOCUMENTARY FOOTAGE "OFFENSIVE." AFTER AN UNFAVORABLE RULING FROM THE U.S. DISTRICT COURT FOR THE SOUTHERN DISTRICT OF TEXAS, FIRE APPEALED TO THE FIFTH CIRCUIT. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING THE FIRST AMENDMENT RIGHT OF CITIZENS TO PEACEFULLY PROTEST AND EXPRESS THEIR POLITICAL OPINIONS IN A PUBLIC PARK. 16. GIBBONS V. PHIPPS, CASE 2:23-CV-00138 (E.D. TENN.): FIRE REPRESENTS JOSHUA GIBBONS IN THIS LAWSUIT AGAINST THE CITY OF KINGSPORT, ITS OFFICIALS, AND POLICE OFFICERS FOR ARRESTING HIM IN RETALIATION FOR CONSTITUTIONALLY PROTECTED EXPRESSION. GIBBONS IS A FREQUENT CRITIC OF THE KINGSPORT POLICE DEPARTMENT, RECORDING POLICE OFFICERS AND EXPOSING THEIR MISCONDUCT ON HIS YOUTUBE CHANNEL. AFTER GIBBONS POSTED A VIDEO SHOWING A POLICE OFFICER SPEEDING IN HIS CRUISER, THE KINGSPORT POLICE DEPARTMENT, WITH THE BLESSING OF ITS SENIOR LEADERSHIP, SENT EIGHT, HEAVILY ARMED OFFICERS TO ARREST HIM IN A PRE-DAWN RAID IN OCTOBER 2022 FOR ALLEGED SPEEDING, UNLAWFUL USE OF A CELL PHONE WHILE DRIVING, AND DISORDERLY CONDUCT. THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING AMERICANS' FIRST AMENDMENT RIGHTS TO CRITICIZE PUBLIC OFFICIALS ONLINE. 17. ZOULEK V. HASS, CASE 2:24-CV-00031 (D. UTAH): FIRE IS PARTNERING WITH DAVIS, WRIGHT TREMAINE LLP TO CHALLENGE THE CONSTITUTIONALITY OF UTAH'S LATEST SOCIAL MEDIA AGE-VERIFICATION LAW, WHICH TAKES EFFECT OCTOBER 1, 2024. THE UTAH MINOR PROTECTION IN SOCIAL MEDIA ACT REQUIRES EVERY SOCIAL MEDIA USER TO VERIFY THEIR AGE OR ELSE BE RESTRICTED TO A VERSION OF SOCIAL MEDIA THAT ESSENTIALLY MAKES THEM AND THEIR SPEECH INVISIBLE TO ANY USER TO WHOM THEY ARE NOT ALREADY CONNECTED. PLAINTIFFS ARE TEENS WHO USE SOCIAL MEDIA, THEIR PARENTS, ADULTS WHO ESCAPED ABUSIVE HOMES AND USE SOCIAL NETWORKS TO HELP YOUNG PEOPLE IN SIMILAR CIRCUMSTANCES, AND A NONPROFIT ORGANIZATION THAT USES SOCIAL MEDIA TO TEACH TEENS ABOUT ENVIRONMENTAL SCIENCE AND ADVOCACY. IN SEPTEMBER 2024, THE DISTRICT OF UTAH GRANTED THE PRELIMINARY INJUNCTION, AND THE CASE IS CURRENTLY STAYED, PENDING THE OUTCOME OF THE APPEAL IN NETCHOICE V. BROWN, AFTER WHICH FIRE PLANS TO FILE AN AMENDED COMPLAINT. THIS LITIGATION FURTHERS FIRE'S MISSION BY FIGHTING AGAINST LAWS THAT SEEK TO REGULATE AND CHILL THE ONLINE SPEECH OF BOTH ADULTS AND MINORS. 18. NETCHOICE V. BONTA, CASE NO. 5:22-CV-08861-BLF (9TH CIR.): FIRE IS PARTNERING WITH DAVIS WRIGHT TREMAINE, LLP TO CHALLENGE THE CONSTITUTIONALITY OF THE CALIFORNIA AGE-APPROPRIATE DESIGN CODE ACT. THE LAW REQUIRES EVERY ONLINE PLATFORM TO COMPLETE AND REGULARLY REVIEW A DATA PROTECTION IMPACT ASSESSMENT TO DETERMINE WHETHER THE PLATFORM'S CONTENT, ALGORITHMS, AND USE OF MINORS' DATA MIGHT BE "DETRIMENTAL" TO MINORS. IF THE PLATFORM IDENTIFIES ANY RISK OF "MATERIAL DETRIMENT" TO MINORS, IT MUST CREATE A PLAN TO MITIGATE OR ELIMINATE THE RISK BEFORE CHILDREN CAN ACCESS THE PLATFORM. THE LAW ALSO IMPOSES NUMEROUS TRANSPARENCY AND REPORTING REQUIREMENTS ON PLATFORMS. IN MARCH 2025, THE NINTH CIRCUIT GRANTED NETCHOICE'S REQUEST FOR A PRELIMINARY INJUNCTION AGAINST THE CAADCA. THIS LITIGATION FURTHERS FIRE'S MISSION BY FIGHTING AGAINST LAWS THAT SEEK TO REGULATE AND CHILL THE ONLINE SPEECH OF BOTH ADULTS AND MINORS. 19. GRAY V. CITY OF ALPHARETTA, GA, CASE 1:23-CV-00463-MLB (N.D. GA.): FIRE REPRESENTS JEFF GRAY IN THIS FEDERAL LAWSUIT CHALLENGING HIS ARREST FOR HOLDING A "GOD BLESS THE HOMELESS VETS" SIGN OUTSIDE ALPHARETTA CITY HALL TO RAISE AWARENESS OF THE PLIGHT OF HOMELESS VETERANS. WITHIN MINUTES OF GRAY ARRIVING AT CITY HALL, LT. ARICK FURR, ORDERED GRAY TO LEAVE BECAUSE "PANHANDLING" WAS ILLEGAL AND HOLDING THE SIGN WAS ITSELF "PANHANDLING." WHEN GRAY REFUSED TO LEAVE AND RECORDED THE ENCOUNTER, LT. FURR DETAINED GRAY AND DEMANDED HIS IDENTIFICATION. GRAY REFUSED AND LT. FURR PLACED GRAY IN HANDCUFFS, SEARCHED HIM, AND TURNED OFF HIS CAMERA. IN JANUARY 2023, FIRE SUED ON GRAY'S BEHALF TO VINDICATE HIS CONSTITUTIONAL RIGHTS AND END ALPHARETTA'S UNWRITTEN BAN ON "PANHANDLING." IN JULY 2024, THE CITY OF ALPHARETTA SETTLED THE CASE, AGREEING TO (1) PROHIBIT ITS POLICE OFFICERS FROM TELLING PEOPLE THAT PANHANDLING IS BANNED; (2) SUBJECT OFFICERS TO DISCIPLINARY ACTION FOR VIOLATING FIRST AMENDMENT RIGHTS, (3) PROVIDE TRAINING TO OFFICERS ON THE FIRST AMENDMENT; AND (4) PAY $55,000 IN DAMAGES AND ATTORNEYS FEES. THIS CASE FURTHERED FIRE'S MISSION BY PROTECTING THE RIGHT TO SPEAK IN PUBLIC AREAS, THE RIGHT TO ENGAGE IN ANONYMOUS EXPRESSION, AND THE RIGHT TO RECORD POLICE OFFICERS. 20. ADAMS V. GULLEY, NO. CCH-24-587004 (S.F. SUPER. CT.): FIRE DEFENDED PENNSYLVANIA RESIDENT AMY GULLEY AGAINST A CIVIL-HARASSMENT RESTRAINING ORDER AND STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION BROUGHT BY A BRITISH EXPAT LIVING IN CALIFORNIA TO SUPPRESS GULLEY'S PUBLIC CRITICISM OF HER EFFORTS TO INTERVENE IN A FAMOUS TRIAL OF A BRITISH NURSE FOUND GUILTY OF COMMITTING INFANTICIDE. FIRE CHALLENGED THE CIVIL-HARASSMENT RESTRAINING ORDER AS A PRIOR RESTRAINT. IN SEPTEMBER 2024, THE COURT HELD A HEARING, ULTIMATELY GRANTING THE MOTION TO QUASH. AFTER 115 DAYS, THE PRIOR RESTRAINT WAS DISSOLVED. THIS CASE FURTHERED FIRE'S MISSION BY DEFENDING AGAINST SLAPPS AND SEEKING TO CURB THE USE OF RESTRAINING ORDERS TO SILENCE CRITICISM. 21. HOGARTH V. BRINSON BELL, CASE 5:24-CV-481 (E.D.N.C.): WE REPRESENT SUSAN HOGARTH, A REGISTERED VOTER IN WAKE COUNTY, NORTH CAROLINA, IN THIS CHALLENGE TO THE STATE'S BAN ON "BALLOT SELFIES." THE STATE BOARD OF ELECTIONS THREATENED TO CRIMINALLY PROSECUTE SUSAN AFTER SHE POSTED A "SELFIE" WITH HER COMPLETED BALLOT ON SOCIAL MEDIA TO PROMOTE HER CHOSEN CANDIDATES AND ENCOURAGE OTHERS TO VOTE. FOLLOWING ORAL ARGUMENTS ON OUR PRELIMINARY INJUNCTION MOTION, THE WAKE COUNTY DISTRICT ATTORNEY AGREED TO A CONSENT ORDER, WHICH THE COURT ENTERED, PREVENTING ANY PROSECUTION OF HOGARTH FOR BALLOT SELFIES WHILE THE CASE IS PENDING. THE PARTIES HAVE FULLY BRIEFED CROSS MOTIONS FOR JUDGMENT ON THE PLEADINGS, AND WE AWAIT A RULING ON THE MOTION. THIS CASE FURTHERS FIRE'S MISSION BY DEFENDING POLITICAL EXPRESSION AT THE BALLOT BOX, ENSURING THAT VOTERS REMAIN FREE TO SHARE THEIR VOICES AND CIVIC PARTICIPATION WITHOUT FEAR OF CRIMINAL PUNISHMENT.
FORM 990, PART III, LINE 4C	22. STUDENTS ENGAGED IN ADVANCING TEXAS V. PAXTON, CASE 1:24-CV-00945 (W.D. TEX.): WE REPRESENT VARIOUS SOCIAL MEDIA USERS IN A CHALLENGE TO TEXAS'S SCOPE ACT, WHICH UNCONSTITUTIONALLY REQUIRES PLATFORMS TO ASK FOR AND REGISTER THEIR USERS' AGES AND FOR CERTAIN PLATFORMS TO VERIFY THEM. THE LAW ALSO MANDATES DIGITAL SERVICE PROVIDERS TO PREVENT MINORS FROM BEING EXPOSED TO "HARMFUL MATERIAL," BROADLY DEFINED TO INCLUDE CONTENT THAT "PROMOTES, GLORIFIES, OR FACILITATES" BEHAVIORS LIKE SUICIDE, DRUG ABUSE, BULLYING, HARASSMENT, OR SEXUAL EXPLOITATION. THIS OVERLY BROAD AND VAGUE DEFINITION IS LIKELY TO CAUSE PLATFORMS TO CENSOR DISCUSSIONS ON THESE IMPORTANT TOPICS TO AVOID PENALTIES. IN FEBRUARY 2025, THE DISTRICT COURT GRANTED A PARTIAL PRELIMINARY INJUNCTION, ENJOINING THE STATE FROM ENFORCING THE LAW'S MONITORING-AND-FILTERING REQUIREMENTS. AS OF JULY 2025, FIRE IS PREPARING TO LITIGATE TEXAS' APPEAL TO THE FIFTH CIRCUIT. THIS LITIGATION FURTHERS FIRE'S MISSION BY PROTECTING ONLINE DISCOURSE FROM SWEEPING CENSORSHIP, PREVENTING THE GOVERNMENT FROM SILENCING VITAL CONVERSATIONS ABOUT CONTROVERSIAL ISSUES UNDER THE GUISE OF "PROTECTING" MINORS. 23. MASTRIANO V. GREGORY, CASE 5:24-CV-00567-F (W.D. OKLA.): WE ARE DEFENDING MILITARY HISTORIAN JAMES P. GREGORY JR. AGAINST A DEFAMATION SUIT FILED BY PENNSYLVANIA POLITICIAN DOUGLAS MASTRIANO. THE SUIT STEMS FROM GREGORY'S CRITICISM OF MASTRIANO'S ACADEMIC SCHOLARSHIP. IN THIS TEXTBOOK STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION (SLAPP), MASTRIANO ALSO BRINGS FEDERAL RICO AND ANTITRUST CLAIMS. WE'RE MOVING TO DISMISS THE LAWSUIT AND ARE SEEKING SANCTIONS AGAINST MASTRIANO FOR FILING A SLAPP. THIS CASE FURTHERS FIRE'S MISSION BY STANDING UP AGAINST ABUSIVE LAWSUITS THAT SEEK TO SILENCE CRITICS, PROTECTING SCHOLARS, JOURNALISTS, AND CITIZENS FROM COSTLY INTIMIDATION TACTICS DESIGNED TO CHILL SPEECH. 24. MASSIE V. CITY OF SURPRISE, AZ, CASE 2:24-CV-02276 (D. ARIZ.): WE REPRESENT CITY OF SURPRISE, ARIZONA, RESIDENTS REBEKAH MASSIE AND QUINTUS SCHULZKE. DURING A CITY COUNCIL MEETING, MASSIE CRITICIZED A PROPOSED PAY RAISE FOR THE CITY ATTORNEY. THE MAYOR INTERRUPTED HER, CITING A CITY POLICY BANNING "COMPLAINTS" ABOUT CITY EMPLOYEES DURING CITY COUNCIL MEETINGS AND WARNED HER ABOUT "ATTACKING THE CITY ATTORNEY PERSONALLY." AFTER MASSIE ASSERTED HER FIRST AMENDMENT RIGHTS, MAYOR HALL ORDERED POLICE TO REMOVE HER. MASSIE WAS DETAINED AND ARRESTED IN FRONT OF HER TEN-YEAR-OLD DAUGHTER. FOLLOWING OUR LAWSUIT CHALLENGING MASSIE'S ARREST AND THE POLICY, THE CITY REPEALED THE POLICY. ON OCTOBER 23, 2024, MASSIE'S CRIMINAL CHARGES WERE DISMISSED WITH PREJUDICE. WE AMENDED THE COMPLAINT TO ADD STATE LAW CLAIMS TO HOLD THE CITY, MAYOR, AND ARRESTING OFFICER FULLY ACCOUNTABLE FOR VIOLATING MASSIE'S FIRST AND FOURTH AMENDMENT RIGHTS. AS OF JULY 2025, FIRE IS AWAITING THE COURT'S RULING ON THE CITY'S MOTION TO DISMISS. THIS CASE FURTHERS FIRE'S MISSION BY HOLDING GOVERNMENT OFFICIALS ACCOUNTABLE FOR SILENCING CRITICS AT PUBLIC MEETINGS, REAFFIRMING THAT CITIZENS MUST REMAIN FREE TO CHALLENGE THEIR LEADERS WITHOUT FEAR OF ARREST OR RETALIATION. 25. RIENZIE V. HAALAND, CASE 0:24-CV-00266 (D. WYOM.): IN DECEMBER 2024, FIRE FILED A LAWSUIT ON BEHALF OF ALEX RIENZIE, CONNOR BURKESMITH, AND THE NATIONAL PRESS PHOTOGRAPHERS ASSOCIATION (WHICH REPRESENTS APPROXIMATELY 5,000 VISUAL JOURNALISTS), SEEKING TO BLOCK THE NATIONAL PARK SERVICE FROM ENFORCING ITS PERMIT AND FEE REQUIREMENTS FOR FILMING ON FEDERAL LANDS, INCLUDING IN PLACES THE PUBLIC IS OTHERWISE LAWFULLY ENTITLED TO ENTER. THE DAY AFTER THE FILING, A LONG-GESTATING REPEAL OF THE LAW FINALLY PASSED, YIELDING EFFECTIVELY THE SAME RELIEF SOUGHT IN THE LAWSUIT. THIS CASE FURTHERED FIRE'S MISSION BY PROTECTING THE ABILITY OF JOURNALISTS AND CREATORS TO RECORD AND SHARE INFORMATION OBTAINED IN PUBLIC SPACES, ENSURING THAT THE GOVERNMENT CANNOT RESTRICT LAWFUL NEWSGATHERING AND DOCUMENTATION THROUGH UNCONSTITUTIONAL PERMITTING SCHEMES. 26. JENSEN V. BROWN, CASE 23-2545 (9TH CIR.): FIRE REPRESENTED LARS JENSEN, A MATH PROFESSOR AT TRUCKEE MEADOWS COMMUNITY COLLEGE IN NEVADA, FOR THE LIMITED PURPOSE OF PRESENTING ORAL ARGUMENT IN HIS FEDERAL APPEAL. JENSEN SUED AFTER ADMINISTRATORS PUNISHED HIM FOR DISTRIBUTING HANDOUTS CRITICAL OF HIS COLLEGE'S ACADEMIC STANDARDS TO COLLEAGUES DURING A BREAK AT A PROFESSIONAL DEVELOPMENT SESSION. DUE TO THE HANDOUTS, JENSEN RECEIVED UNSATISFACTORY PERFORMANCE EVALUATIONS, AND ADMINISTRATORS SOUGHT TO TERMINATE HIS EMPLOYMENT. JENSEN KEPT HIS JOB BUT SUED, SEEKING AN ORDER THAT THE COLLEGE EXPUNGE THE NEGATIVE RECORDS FROM HIS EMPLOYMENT FILE AND CHANGE HIS PERFORMANCE EVALUATIONS TO "EXCELLENT." IN NOVEMBER 2024, FIRE TOOK OVER FOR PRIOR COUNSEL AND ARGUED JENSEN'S CASE BEFORE THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT. IN MARCH 2025, THE NINTH CIRCUIT RULED IN JENSEN'S FAVOR, HOLDING HE PLEADED A VIABLE FIRST AMENDMENT CLAIM AND THAT THE ADMINISTRATORS COULD NOT SHOW, AT THE MOTION TO DISMISS STAGE, THAT THEIR INTERESTS OUTWEIGHED JENSEN'S. THE COURT ALSO HELD JENSEN'S FIRST AMENDMENT RIGHTS WERE CLEARLY ESTABLISHED AND THAT THE ADMINISTRATORS WERE, THEREFORE, NOT ENTITLED TO QUALIFIED IMMUNITY AT THE MOTION TO DISMISS STAGE. THIS CASE FURTHERED FIRE'S MISSION BY FIGHTING TO PROTECT THE RIGHT OF FACULTY TO CRITICIZE INSTITUTIONAL POLICIES, REINFORCING THAT ACADEMIC FREEDOM AND DISSENTING SPEECH ARE PROTECTED UNDER THE FIRST AMENDMENT. 27. FIRST AMENDMENT COALITION V. CHIU, CASE 3:24-CV-08343 (N.D. CA.): FIRE IS CHALLENGING CALIFORNIA'S STATUTE THAT PROHIBITS ANY PERSON OR ENTITY FROM PUBLISHING A SEALED ARREST REPORT OR SHARING ANY INFORMATION "RELATING TO" THE INCIDENT REPORT AND ALLOWS THE STATE'S ATTORNEY GENERAL, DISTRICT ATTORNEYS, AND CITY ATTORNEYS TO IMPOSE FINANCIAL PENALTIES ON ANY PERSON WHO SHARES THAT INFORMATION. IN THE FALL OF 2024, THE CITY ATTORNEY OF SAN FRANCISCO SENT THREE LETTERS DEMANDING THAT A JOURNALIST AND HIS WEBSITE HOST, SUBSTACK, REMOVE REPORTING ON AN ARREST REPORT DOCUMENTING THE ARREST OF A CONTROVERSIAL TECH CEO. THE STATUTE AND SAN FRANCISCO'S THREATS TO ENFORCE IT CHILLED THE SPEECH OF THE FIRST AMENDMENT COALITION (FAC) AND PROF. EUGENE VOLOKH. FAC AND VOLOKH FREQUENTLY COMMENT ON CENSORSHIP THREATS LIKE THOSE POSED BY SAN FRANCISCO AND THE EXECUTIVE, BUT THE STATUTE PROHIBITED THEM FROM DISCUSSING ANYTHING "RELATING TO" THE ARREST REPORT, INFORMATION THAT WAS ALREADY IN THE PUBLIC DOMAIN. SO, IN NOVEMBER 2024, FIRE SUED CALIFORNIA'S ATTORNEY GENERAL AND THE SAN FRANCISCO CITY ATTORNEY TO PREVENT THEM FROM ENFORCING THE STATUTE. IN DECEMBER 2024, CALIFORNIA'S ATTORNEY GENERAL AND THE SAN FRANCISCO CITY ATTORNEY AGREED TO A COURT ORDER PROHIBITING ENFORCEMENT OF THE LAW WHILE THE LAWSUIT IS PENDING. THIS CASE FURTHERS FIRE'S MISSION BY ENSURING JOURNALISTS AND COMMENTATORS CAN PUBLISH TRUTHFUL INFORMATION ABOUT MATTERS OF PUBLIC CONCERN, PROTECTING AGAINST GOVERNMENT ATTEMPTS TO SUPPRESS SPEECH ALREADY IN THE PUBLIC DOMAIN. 28. TRUMP V. SELZER, CASE CVCV069420 (S.D. IOWA): AFTER IOWA POLLSTER J. ANN SELZER PUT OUT AN INACCURATE POLL DAYS BEFORE THE NOVEMBER PRESIDENTIAL ELECTION PREDICTING KAMALA HARRIS WOULD HANDILY WIN THE STATE, PRESIDENT DONALD TRUMP FILED A PUNITIVE LAWSUIT AGAINST HER AND THE DES MOINES REGISTER, ARGUING THAT PUBLISHING A POLL PREDICTING HARRIS IN THE LEAD AMOUNTED TO "CONSUMER FRAUD." TRUMP SEEKS TRIPLE MONETARY DAMAGES AND AN INJUNCTION AGAINST FUTURE "DECEPTIVE" POLLS. FIRE CAME TO SELZER'S DEFENSE, PROVIDING HER FREE LEGAL REPRESENTATION, THUS HELPING MITIGATE THE HARM OF SLAPPS (STRATEGIC LAWSUITS AGAINST PUBLIC PARTICIPATION) BY TAKING SELZER'S NEED TO PAY ATTORNEYS' FEES OFF THE TABLE (THE EFFECTIVE DATE OF IOWA'S ANTI-SLAPP STATUTE POST-DATED THE LAWSUIT). THIS CASE FURTHERS FIRE'S MISSION BY PROTECTING JOURNALISTS AND POLLSTERS FROM RETALIATORY LAWSUITS, AFFIRMING THAT POLITICAL FIGURES, NO MATTER HOW PROMINENT, CANNOT WEAPONIZE THE COURTS TO PUNISH UNFAVORABLE REPORTING.
FORM 990, PART III, LINE 4C	29. DONNELLY V. DES MOINES REGISTER, ET AL., CASE 4:25-CV-00150 (S.D. IOWA): THIS CASE FILED BY "CENTER FOR AMERICAN RIGHTS" IS A TAGALONG PUTATIVE CLASS ACTION AGAINST SELZER AND THE DES MOINES REGISTER. IN THIS SUIT, PLAINTIFF DENNIS DONNELLY CLAIMS HE AND EVERY SUBSCRIBER TO THE REGISTER IS ENTITLED TO A REFUND OF THEIR SUBSCRIPTION FEES, ARGUING THAT NEWSPAPERS CAN BE LIABLE IF POLLS DON'T MATCH LATER RESULTS, AND THAT READERS CAN HOLD JOURNALISTS AND POLLSTERS LIABLE FOR "PROFESSIONAL MALPRACTICE." AS WITH TRUMP'S SUIT, THIS IS A SLAPP IN WHICH FIRE IS PROVIDING SELZER LEGAL REPRESENTATION. THIS CASE FURTHERS FIRE'S MISSION BY RESISTING ATTEMPTS TO HOLD JOURNALISTS UNJUSTLY LIABLE FOR THEIR COVERAGE OF ELECTIONS, ENSURING THAT NEWS OUTLETS AND POLLSTERS REMAIN FREE TO INFORM THE PUBLIC WITHOUT FEAR OF RETALIATORY LITIGATION. 30. LUTTRELL V. CITY OF GERMANTOWN, TN, CASE 2:25-CV-02153 (W.D. TENN.): FIRE REPRESENTED ALEXIS LUTTRELL, A GERMANTOWN, TENNESSEE, RESIDENT WHO INSTALLED LARGER-THAN-LIFE LAWN SKELETONS AT HER HOME FOR HALLOWEEN, THEN REDECORATED THEM FOR DIFFERENT ENSUING HOLIDAYS, EARNING A CITATION FROM GERMANTOWN FOR VIOLATING AN ORDINANCE PROHIBITING DISPLAYS ON RESIDENTS'S PRIVATE PROPERTY MORE THAN 45 DAYS BEFORE OR 30 DAYS AFTER THE "INTENDED" HOLIDAY. FIRE CHALLENGED THE ORDINANCE IN FEDERAL COURT AS A VIEWPOINT-DISCRIMINATORY, CONTENT-BASED, AND VAGUE REGULATION THAT VIOLATES LUTTRELL'S AND OTHER RESIDENTS' FIRST AMENDMENT RIGHTS. IN THE WEEKS AFTER FIRE FILED THIS LAWSUIT, GERMANTOWN DISMISSED LUTTRELL'S CITATION, INTRODUCED THE POTENTIAL REPEAL OF THE ORDINANCE AT ITS TOWN BOARD MEETING, AND AGREED TO NOT ENFORCE THE ORDINANCE WHILE IT CONSIDERS REPEAL. THE CITY ALSO AGREED TO PAY $24,999, THE MAXIMUM AMOUNT THE MAYOR CAN AUTHORIZE UNILATERALLY, TO FULLY SETTLE THE CASE. THIS CASE FURTHERED FIRE'S MISSION BY DEFENDING CITIZENS' RIGHTS TO EXPRESS THEMSELVES CREATIVELY ON THEIR OWN PROPERTY, PREVENTING THE GOVERNMENT FROM IMPOSING VAGUE AND CONTENT-BASED RESTRICTIONS ON PRIVATE EXPRESSION. 31. TEXAS A&M QUEER EMPOWERMENT COUNCIL V. MAHOMES, CASE 4:25-CV-00992 (S.D. TEX.): IN FEBRUARY 2025, THE TEXAS A&M UNIVERSITY SYSTEM BOARD OF DIRECTORS ADOPTED A VIEWPOINT-BASED RESOLUTION BANNING DRAG SHOWS ON ALL 11 A&M CAMPUSES. IN MARCH, FIRE FILED A LAWSUIT ON BEHALF OF LGBTQ+ STUDENT GROUP QUEER EMPOWERMENT COUNCIL, SEEKING A TEMPORARY RESTRAINING ORDER AND PRELIMINARY INJUNCTION AGAINST THE RESOLUTION TO ENSURE THE GROUP'S MARCH 27 PRODUCTION OF ITS ANNUAL PAGEANT, DRAGGIELAND, COULD GO ON AS PLANNED. THE COURT HEARD ORAL ARGUMENT ON THE MOTION IN MARCH AND, THAT SAME MONTH, GRANTED A PRELIMINARY INJUNCTION BLOCKING ENFORCEMENT OF THE DRAG BAN, EXPLAINING THAT THE FIRST AMENDMENT'S PROTECTION FOR SPEECH WAS PARTICULARLY IMPORTANT IN LIGHT OF "EFFORTS FROM ALL SIDES OF THE POLITICAL SPECTRUM TO DISRUPT OR PREVENT STUDENTS, FACULTY, AND OTHERS FROM EXPRESSING OPINIONS AND SPEECH" THEY VIEW AS "OFFENSIVE OR WRONG." DRAGGIELAND WENT FORWARD AS PLANNED. THIS CASE FURTHERED FIRE'S MISSION BY ENSURING STUDENTS CAN HOST EXPRESSIVE EVENTS WITHOUT VIEWPOINT-BASED INTERFERENCE, AFFIRMING THAT EVEN CONTROVERSIAL PERFORMANCES ARE ENTITLED TO THE FULL PROTECTION OF THE FIRST AMENDMENT. 32. COBLE V. BALLENTINE, CASE P25-502 (N.C. COURT OF APPEALS): FIRE IS REPRESENTING CLAYTON BALLENTINE IN APPEALING A CIVIL NO-CONTACT ORDER PROHIBITING HIM FROM SPEAKING OR PUBLISHING THE NAME OF, OR MAKING "INFERENTIAL REFERENCES" TO BEVERLY COBLE, WHO HAD INDICATED HER INTENTION TO RUN FOR MAYOR OF THEIR TOWN PRIOR TO ISSUANCE OF THE ORDER. THIS CASE FURTHERS FIRE'S MISSION BY CHALLENGING PRIOR RESTRAINTS THAT PREVENT CITIZENS FROM DISCUSSING POLITICAL CANDIDATES, REINFORCING THAT THE GOVERNMENT CANNOT SILENCE SPEECH ABOUT THOSE SEEKING PUBLIC OFFICE. FROM JULY 1, 2024 TO JUNE 30, 2025, FIRE PARTICIPATED AS AMICUS CURIAE IN THE FOLLOWING 40 CASES: 1. U.S. NEWS V. CHIU 2. KESTENBAUM V. HARVARD 3. LACKEY V. STINNIE 4. LEROY V. LIVINGSTON MANOR CENTRAL SCHOOL DISTRICT 5. UNIV. OF MD. STUDENTS FOR JUSTICE IN PALESTINE V. BD. OF REGENTS 6. NETCHOICE V. FITCH 7. ANDERSON V. TIKTOK 8. UVT STUDENTS FOR JUSTICE IN PALESTINE V. UNIVERSITY OF VERMONT 9. SPEECH FIRST V. WHITTEN 10. JOHNSON V. WATKINS 11. L.M. V. TOWN OF MIDDLEBOROUGH 12. BARRED BUSINESS V. KEMP 13. E.G. V. M.L - DEPUBLICATION REQUEST 14. CHARLIE KRATOVIL ADV. NEW BRUNSWICK POLICE CHIEF ANTHONY CAPUTO 15. TIKTOK V. GARLAND 16. SALAAM V. TRUMP 17. SULLIVAN V. TEXAS ETHICS COMM'N 18. NATIONAL FEDERATION OF THE BLIND OF TEXAS V. CITY OF ARLINGTON, TEXAS 19. HARVEY V. NETFLIX 20. UNIVERSITY AT BUFFALO YOUNG AMERICANS FOR FREEDOM V. UNIVERSITY AT BUFFALO STUDENT ASSOCIATION INC. 21. GEORGIA ASS'N OF CLUB EXECUTIVES, INC. V. STATE OF GEORGIA 22. MCCALEB V. LONG 23. KHALIL V. TRUMP 24. HORWITZ V. U.S. DIST. CT. 25. PERKINS COIE V. EXECUTIVE OFFICE OF THE PRESIDENT 26. LIBBY V. FECTEAU 27. SHERZAD V. PETTIGREW 28. WILMERHALE V. EXECUTIVE OFFICE OF THE PRESIDENT 29. JENNER & BLOCK V. EXECUTIVE OFFICE OF THE PRESIDENT 30. ATLAS DATA PRIVACY CORP. V DELVEPOINT ET AL. 31. SUSMAN GODFREY V. EXECUTIVE OFFICE OF THE PRESIDENT 32. AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS V. U.S. DEPARTMENT OF JUSTICE 33. OZTURK V. HYDE 34. GRANT V. TRIAL COURT OF THE COMMONWEALTH OF MASSACHUSETTS 35. NETCHOICE V. BROWN 36. WUOTI V. WINTERS 37. HARVARD V. U.S. DEP'T HEALTH & HUMAN SERVS. 38. U.S. V. LACEY 39. CROOKSHANKS V. ELIZABETH SCH. DIST. 40. GARCIA V. CHARACTER TECHNOLOGIES LAUNCHED IN 2021, FIRE'S FACULTY LEGAL DEFENSE FUND (FLDF) VINDICATES THE EXPRESSIVE AND ACADEMIC FREEDOM RIGHTS OF FACULTY AT PUBLIC COLLEGES AND UNIVERSITIES. FLDF IS DESIGNED TO PROVIDE "FIRST RESPONDER" LEGAL HELP AT NO COST TO FACULTY MEMBERS WHOSE NEED IS WITHIN THE PROGRAM'S MANDATE. WHETHER FACULTY FACE PUNISHMENT FROM THEIR PUBLIC INSTITUTIONS FOR THEIR INSTRUCTION, SCHOLARSHIP, OR SPEECH ON ISSUES OF PUBLIC CONCERN AS PRIVATE CITIZENS, FIRE'S FLDF STAFF QUICKLY REVIEW CONCERNS AND, WHERE NECESSARY AND APPROPRIATE, CONNECT FACULTY WITH EXPERIENCED ATTORNEYS NEARBY FOR ASSISTANCE. WHERE THESE REFERRALS ARE MADE, FLDF PAYS THE LAWYERS' FEES FOR INITIAL LEGAL WORK LIKE ADVISING ON POSSIBLE COURSES OF ACTION OR HELPING RESOLVE DISPUTES WITH THE INSTITUTION OR ADMINISTRATORS. SINCE ITS INCEPTION IN 2021, THE FLDF HAS REFERRED 75 CASES TO FLDF ATTORNEYS AND SECURED 46 VICTORIES.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE DIRECTOR OF FINANCE AND ACCOUNTING COMPILES ALL THE INFORMATION NEEDED TO COMPLETE THE FORM 990 WHICH IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. MANAGEMENT, INCLUDING THE CHIEF OPERATING OFFICER AND PRESIDENT/CEO, REVIEW THE FORM IN DETAIL. IN ADDITION, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS WILL UNDERTAKE A REVIEW OF THE MATTER BY MAKING ALL NECESSARY INQUIRIES DEEMED WARRANTED BY THE CIRCUMSTANCES. AN APPROPRIATE ORGANIZATIONAL RESPONSE SHALL BE DETERMINED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION REVIEWS BUSINESS RELATIONSHIPS WITH ALL VENDORS ANNUALLY. CONFLICTS INVOLVING EMPLOYEES ARE RESOLVED BY THE PRESIDENT. CONFLICTS INVOLVING THE PRESIDENT OR BOARD OF DIRECTORS ARE RESOLVED BY THE BOARD OF DIRECTORS. PROCEEDINGS ARE DOCUMENTED IN A MEMO OR MINUTES AS DEEMED APPROPRIATE BY THE CIRCUMSTANCES. THERE IS A RECURRING AGENDA ITEM AT THE ANNUAL BOARD MEETING TO ASK FOR ANY POTENTIAL CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15A	THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS A COMPENSATION STUDY AND USES OTHER COMPARATIVE DATA AS WELL AS AN INDEPENDENT REVIEW TO DETERMINE APPROPRIATE COMPENSATION OF THE PRESIDENT AND CEO. THE COMPENSATION COMMITTEE REPORTS FINDINGS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGE. THE DELIBERATION AND FINAL DECISION ARE DOCUMENTED TIMELY AS PART OF THE COMMITTEE AND BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19	THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE FOR PUBLIC INSPECTION.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	32,251,288	36,482,507
9	Program service revenue (Part VIII, line 2g) .........	81,306	535,440
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,049,430	2,927,609
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	42,310	71,207
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	33,424,334	40,016,763
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	468,100	665,615
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)	15,071,641	17,997,846
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 3,243,989
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	12,451,397	11,072,114
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	27,991,138	29,735,575
19	Revenue less expenses. Subtract line 18 from line 12.......	5,433,196	10,281,188
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	63,265,155	74,097,710
21	Total liabilities (Part X, line 26).............	10,036,913	9,637,453
22	Net assets or fund balances. Subtract line 21 from line 20.....	53,228,242	64,460,257

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 6,343,916 including grants of $ 1,593 ) (Revenue $ 3,700 )
	PUBLIC AWARENESS: FIRE EXECUTES BROAD COMMUNICATIONS EFFORTS TO GENERATE AWARENESS OF FREE SPEECH ISSUES. WE SEEK TO REACH MILLIONS OF AMERICANS BY GETTING OUR CASES AND COMMENTARY IN PRINT, PLACING OP-EDS, AND COORDINATING MEDIA APPEARANCES; PRODUCING CREATIVE AND COMPELLING CONTENT FOR OUR SOCIAL MEDIA CHANNELS THAT IS EASILY DIGESTIBLE AND SHAREABLE; AND MAINTAINING A ROBUST PUBLICATIONS PROGRAM TO GET OUR THOUGHT LEADERSHIP IN FRONT OF THE EXPERTS THAT NEED TO SEE IT IN SCHOLARLY ARTICLES, ACADEMIC PUBLICATIONS, BOOKS, AND MORE. IN THE FISCAL YEAR 2024-2025, FIRE RECEIVED 19,089 MEDIA MENTIONS; OUR SOCIAL MEDIA CONTENT RECEIVED 1.6 MILLION LIKES, COMMENTS, AND SHARES; AND OUR VIDEOS RECEIVED 10.4 MILLION VIEWS. OUR WEBSITE RECEIVED 4.7 MILLION VIEWS.

4b	(Code: ) (Expenses $ 4,144,884 including grants of $ 1,296 ) (Revenue $ 459,550 )
	FIRE LITIGATION: FIRE STRATEGICALLY LITIGATES IN COURTS NATIONWIDE TO VINDICATE FIRST AMENDMENT RIGHTS. IN SERVICE OF OUR EXPANDED MISSION TO DEFEND FREE SPEECH BOTH ON AND OFF CAMPUS, OUR LITIGATION PROGRAM IS GROWING INTO A PREMIER PUBLIC-INTEREST LAW FIRM FOR FREE EXPRESSION. FIRE ATTORNEYS REVIEW EACH AND EVERY CASE SUBMISSION WE RECEIVE AND ALSO PROACTIVELY SEEK OUT LEGAL CHALLENGES WITH THE POTENTIAL TO SECURE LASTING LEGAL PRECEDENTS, MAJOR PUBLIC-POLICY REFORM, OR CLEAR CULTURAL IMPACT. SINCE FIRE BEGAN LITIGATING IN 2014, FIRE'S LITIGATION PROGRAM HAS SECURED 42 VICTORIES AND NEARLY $4 MILLION IN DAMAGES AND FEES. (CONTINUED ON SCHEDULE O.)

4c	(Code: ) (Expenses $ 3,086,891 including grants of $ 500,032 ) (Revenue $ 52,300 )
	RESEARCH: FIRE'S RESEARCH TEAM GATHERS SIGNIFICANT DATA ON THE NATION'S CLIMATE FOR FREE EXPRESSION SO THAT WE CAN PROVIDE CONCRETE EVIDENCE OF AMERICA'S FREE SPEECH CRISIS AND ARM ADVOCATES WITH TOOLS THEY CAN USE TO FIGHT CENSORSHIPS. THESE EFFORTS INCLUDE OUR FREE SPEECH INDEX, A QUARTERLY SURVEY ON NATIONAL ATTITUDES TOWARD FREE SPEECH, AND ANNUAL COLLEGE FREE SPEECH RANKINGS, THE NATION'S MOST COMPREHENSIVE ASSESSMENT OF THE CAMPUS CLIMATE FOR FREE EXPRESSION.

	(Code: ) (Expenses $ 2,844,709 including grants of $ 142,924 ) (Revenue $ 0 )
	STRATEGIC PARTNERSHIPS: FIRE'S STRATEGIC PARTNERSHIPS PROGRAM INITIATES, CULTIVATES, AND MAINTAINS RELATIONSHIPS WITH FIRE'S GROWING LIST OF ALLIES. THROUGH THESE EFFORTS, WE MONITOR AND MAINTAIN OPPORTUNITIES TO ENHANCE OUR WORK BY COLLABORATING WITH A WIDE RANGE OF PARTNERS.

	(Code: ) (Expenses $ 2,636,541 including grants of $ 879 ) (Revenue $ 12,492 )
	CAMPUS RIGHTS ADVOCACY (CRA): FIRE CONTINUES TO PLACE A SPECIAL EMPHASIS ON DEFENDING THE INDIVIDUAL RIGHTS OF STUDENTS AND FACULTY MEMBERS ON CAMPUS, AND OUR CRA PROGRAM LEADS THESE EFFORTS. OUR EXPERT STAFF REVIEWS EVERY CASE SUBMISSION AND TAKES ACTION BY INTERVENING DIRECTLY WITH ADMINISTRATORS; USING FREEDOM OF INFORMATION ACT (FOIA) REQUESTS OR THREATS TO SCHOOLS' ACCREDITATION; APPLYING PUBLIC PRESSURE TO SCHOOLS TO REVERSE RIGHTS VIOLATIONS; AND WORKING WITH STUDENTS AND FACULTY WITH OTHER MEANS OF CREATIVE ADVOCACY. IN THE 2024-25 FISCAL YEAR, FIRE'S CRA TEAM SECURED 82 VICTORIES.

	(Code: ) (Expenses $ 1,580,594 including grants of $ 510 ) (Revenue $ 1,000 )
	LEGISLATIVE AND POLICY: FIRE'S LEGISLATIVE AND POLICY TEAM WORKS AT THE STATE AND FEDERAL LEVELS TO ADVOCATE ON BEHALF OF FREE SPEECH-FRIENDLY LEGISLATION AND AGAINST PROPOSED LAWS THAT WOULD RESTRICT SPEECH. THE TEAM PROPOSES MODEL LEGISLATION, TESTIFIES BEFORE STATE AND FEDERAL BODIES, MEETS WITH POLICYMAKERS TO PROVIDE LEGISLATIVE ANALYSIS, AND ISSUES PUBLIC COMMENTARY. IN THE FISCAL YEAR 2024-25, THEY SECURED 20 LEGISLATIVE VICTORIES IN 11 STATES, SHORING UP CAMPUS DUE PROCESS RIGHTS, DEFEATING RESTRICTIONS ON ONLINE EXPRESSION, AND MORE.

	(Code: ) (Expenses $ 970,629 including grants of $ 334 ) (Revenue $ 1,750 )
	PUBLIC ADVOCACY: FIRE'S PUBLIC ADVOCACY DEPARTMENT ENGAGES IN NON-LITIGATION ADVOCACY TO DEFEND AND PROMOTE EXPRESSIVE RIGHTS AND A STRONG CULTURE OF FREE EXPRESSION. OUR EXPERT STAFF REVIEWS EVERY CASE SUBMISSION AND TAKES ACTION BY INTERVENING DIRECTLY WITH GOVERNMENT OFFICIALS, WHILE ENGAGING IN CREATIVE ADVOCACY SUCH AS EMAIL-WRITING CAMPAIGNS AND PETITIONS THAT APPLY PUBLIC PRESSURE TO BAD ACTORS TO REVERSE RIGHTS VIOLATIONS. IN THE FISCAL YEAR 2024-25, THE PUBLIC ADVOCACY TEAM SECURED 17 VICTORIES.

	(Code: ) (Expenses $ 913,085 including grants of $ 12,717 ) (Revenue $ 1,648 )
	ENGAGEMENT & MOBILIZATION: FIRE'S ENGAGEMENT AND MOBILIZATION TEAM IS RAPIDLY BECOMING THE "HOME BASE" FOR AMERICA'S FREE SPEECH CONSTITUENCY, GIVING THEM THE COMMUNITY, THE KNOWLEDGE, AND THE RESOURCES NEEDED TO PROMOTE A CULTURE OF FREEEXPRESSION.

	(Code: ) (Expenses $ 840,622 including grants of $ 289 ) (Revenue $ 3,000 )
	POLICY REFORM PROJECT: OUR POLICY REFORM TEAM PROACTIVELY AND SYSTEMATICALLY DOCUMENTS AND EXPOSES CAMPUS POLICIES THAT VIOLATE COLLEGE STUDENTS' FREE SPEECH RIGHTS. THE CENTERPIECE OF THEIR WORK IS MAINTAINING FIRE'S SPOTLIGHT DATABASE, WHICH CATALOGS RESTRICTIONS ON FREE SPEECH ON OVER 475 CAMPUSES NATIONWIDE. THE TEAM ALSO WORKS TO REFORM POLICIES BY WRITING LETTERS, MEETING WITH ADMINISTRATORS, COORDINATING WITH CAMPUS CONSTITUENTS SUCH AS ALUMNI OR FACULTY, AND PROVIDING POLICY RECOMMENDATIONS. IN THE FISCAL YEAR 2024-25, THE POLICY REFORM TEAM REFORMED 43 POLICIES ON 29 CAMPUSES, IMPACTING OVER 630,000 STUDENTS.

	(Code: ) (Expenses $ 285,892 including grants of $ 5,041 ) (Revenue $ 0 )
	FACULTY OUTREACH: THE FIRE FACULTY NETWORK CONDUCTS OUTREACH TO COLLEGE AND UNIVERSITY FACULTY, CONNECTING THEM WITH A NETWORK THAT WILL GIVE THEM THE KNOWLEDGE AND RESOURCES NEEDED TO PROMOTE ACADEMIC FREEDOM ON THEIR CAMPUSES.

	(Code: ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
	FIRE STUDENT DEVELOPMENT: FIRE'S STUDENT DEVELOPMENT PROGRAMS EDUCATE AND EMPOWER HIGH SCHOOL, COLLEGE, AND LAW STUDENTS TO DEFEND FREE SPEECH THROUGH STUDENT CONFERENCES, INTERNSHIPS, AND LEGAL FELLOWSHIPS. THESE PROGRAMS ARE ALSO HELPING FIRE BUILD THE NEXT GENERATION OF TALENTED FREE SPEECH LEADERS, MANY OF WHOM GO ON TO WORK WITH US. IN THE FISCAL YEAR 2024-2025, FIRE HOSTED 30 INTERNS AND 13 LEGAL FELLOWS AND CLERKS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 10,072,072 including grants of $ 162,694 ) (Revenue $ 19,890 )
4e	Total program service expenses23,647,763

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) DARPANA SHETH........................................................................ VP OF LITIGATION THROUGH NOV 2024	40.00 .......................	X	248,997	0	38,187
(19) MATT HARWOOD........................................................................ VICE PRESIDENT OF COMMUNIC	40.00 .......................	X	189,103	0	34,083
(20) BRIDGET GLACKIN........................................................................ CHIEF DEVELOPMENT OFFICER	40.00 .......................	X	185,916	0	33,064
(21) SULEYMAN GOKYIGIT........................................................................ CHIEF INFORMATION OFFICER	40.00 .......................	X	188,272	0	7,868

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	3,182,221	0	367,399

1	Briefly describe the organization’s mission or most significant activities: FIRE DEFENDS FREE SPEECH IN COURT, ON CAMPUS, AND IN OUR CULTURE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	11
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	11
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	162
6	Total number of volunteers (estimate if necessary) .............	6	17
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	1,134
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

(A) Name and business address	(B) Description of services	(C) Compensation
NODEHAUS MEDIA LLC 921 36TH STREET SW SUITE 109 WILLIAMSTOWN,MA01267	ADVERTISING SERVICES	146,497




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 1

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

f	All other contributions, gifts, grants, and similar amounts not included above		1f	36,482,507

g	Noncash contributions included in lines 1a - 1f:$		1g	1,396,087

h Total. Add lines 1a-1f.......		36,482,507

		Business Code
2a	LITIGATION SETTLEMENT PROCEEDS	900099	444,323	444,323
b	SPEAKER FEES	900099	91,117	91,117
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		535,440

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,227,191			1,227,191
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			69,696			69,696
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	23,624,758	5,064
b	Less: cost or other basis and sales expenses	7b	21,925,474	3,930
c	Gain or (loss)	7c	1,699,284	1,134
d	Net gain or (loss).........			1,700,418		1,134	1,699,284
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
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
11a	OTHER INCOME		900099	1,511			1,511
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			1,511
12	Total revenue. See instructions.....			40,016,763	535,440	1,134	2,997,682

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	579,803	579,803
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	25,682	25,682
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	60,130	60,130
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	2,335,975	1,512,216	387,176	436,583
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........	12,613,502	9,822,670	1,431,119	1,359,713
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	429,284	336,064	46,371	46,849
9	Other employee benefits .......	1,536,694	1,176,203	180,141	180,350
10	Payroll taxes ...........	1,082,391	822,060	130,845	129,486
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	294,872	282,769	6,104	5,999
c	Accounting ...........	45,046	34,168	5,486	5,392
d	Lobbying ...........	83,473	83,473
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	94,935		94,935
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	904,988	854,351	10,777	39,860
12	Advertising and promotion ....	860,293	854,786	2,004	3,503
13	Office expenses .......	665,384	271,163	31,380	362,841
14	Information technology ......	1,270,680	963,811	154,769	152,100
15	Royalties ..
16	Occupancy ...........	1,237,266	938,466	150,699	148,101
17	Travel ............	1,061,647	851,062	23,937	186,648
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	2,689,316	2,533,795	78,437	77,084
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	777,751	589,924	94,730	93,097
23	Insurance ...	107,390	81,455	13,080	12,855
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	RESEARCH SERVICES	910,453	908,726		1,727
b	DUES AND SUBSCRIPTIONS	68,620	64,986	1,833	1,801
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	29,735,575	23,647,763	2,843,823	3,243,989
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 ........			126,700	1	93,433
2	Savings and temporary cash investments .........			5,860,470	2	6,223,850
3	Pledges and grants receivable, net ......			4,421,315	3	6,063,026
4	Accounts receivable, net .............			228	4	119,915
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	18,593
9	Prepaid expenses and deferred charges ......			595,475	9	773,056
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	6,917,225
b	Less: accumulated depreciation	10b	2,088,849	5,215,493	10c	4,828,376
11	Investments—publicly traded securities .			39,682,254	11	49,014,155
12	Investments—other securities. See Part IV, line 11 .....			1,563,894	12	1,571,415
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			5,799,326	15	5,391,891
16	Total assets. Add lines 1 through 15 (must equal line 33)...			63,265,155	16	74,097,710

17	Accounts payable and accrued expenses .....	1,681,352	17	1,658,847
18	Grants payable ...		18	96,279
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	8,355,561	25	7,882,327
26	Total liabilities. Add lines 17 through 25..	10,036,913	26	9,637,453

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	47,806,920	27	58,178,151
28	Net assets with donor restrictions ...........	5,421,322	28	6,282,106
	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 ...........	53,228,242	32	64,460,257
33	Total liabilities and net assets/fund balances ........	63,265,155	33	74,097,710

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No