National Right To Work Legal Defense & Education Foundation Inc in Springfield, Virginia (VA)

National Right To Work Legal Defense & Education Foundation Inc
Employer Identification Number (EIN)	591588825
Name of Organization	National Right To Work Legal Defense & Education Foundation Inc
Address	8001 Braddock Rd Ste 600, Springfield, VA 22151-2110
Activities	Defense of human and civil rights, Other school related activities, Job training, counseling, or assistance
Subsection	Charitable Organization, Educational Organization
Ruling Date	06/1980
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$20,575,810
Amount of Income	$23,854,323
Form 990 Revenue Amount	$9,625,602
National Taxonomy of Exempt Entities (NTEE)	Crime, Legal-Related: Legal Services

Non-representatives - add comments:

Amount of income in 2013: $23,854,323 (it was $19,728,084 in 2012)

National Right To Work Legal Defense & Education Foundation Inc:	$23,854,323
Other organizations performing similar types of work:	$1,082,775

Assets in 2013: $20,575,810 (it was $16,946,998 in 2012)

National Right To Work Legal Defense & Education Foundation Inc:	$20,575,810
Other organizations performing similar types of work:	$502,685

Expenses in 2013: $7,359,003

National Right To Work Legal Defense & Education Foundation Inc:	$7,359,003
Other organizations performing similar types of work:	$1,246,415

Income to expenses ratio in 2013: 3.2

This organization:	3.2
Other organizations performing similar types of work:	1.0

Number of employees in 2013: 51

National Right To Work Legal Defense & Education Foundation Inc:	51
Other organizations performing similar types of work:	23

Employees paid over $100,000 in 2013: 33.3%

National Right To Work Legal Defense & Education Foundation Inc:	33.3%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 75.7%

National Right To Work Legal Defense & Education Foundation Inc:	75.7%
Other organizations performing similar types of work:	95.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		10	24
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		50	51
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$1,134,552	$1,175,564
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$255,646	$250,967
Total number of individuals who received more than $100,000 of reportable compensation from the organization	12	12
Total number of independent contractors who received more than $100,000 of compensation from the organization	1	5

	2011	2012	2013
Statement of Revenue
Total revenue	$7,058,072	$8,544,587	$9,625,602
Contributions, Gifts, Grants and Other Similar Amounts	$5,630,306	$7,509,898	$7,287,355
Program Service Revenue	$216,567	$120,665	$1,167,071
541100		$120,665	$1,167,071
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$375,908	$309,651	$210,417
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$72,906	$75,350	$69,465
Gross rents (Real / Personal)	$88,839 / $0	$79,398 / $0	$85,975 / $0
Less: rental expenses (Real / Personal)	$15,933 / $0	$4,048 / $0	$16,510 / $0
Rental income or (loss) (Real / Personal)	$72,906 / $0	$75,350 / $0	$69,465 / $0
Net gain/loss from sales of assets other than inventory	$762,385	$529,023	$891,294
Gross amount from sales of assets other than inventory (Securities / Other)	$9,916,127 / $0	$11,708,472 / $0	$15,103,505 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$9,153,742 / $0	$11,179,449 / $0	$14,212,211 / $0
Gain or (loss) (Securities / Other)	$762,385 / $0	$529,023 / $0	$891,294 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$5,109,520	$6,181,650	$7,359,003
Grants and other assistance to domestic organizations and domestic governments		$336,913	$406,000
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$399,366	$482,433	$477,362
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$2,190,516	$2,191,681	$2,564,083
Pension plan accruals and contributions		$359,528	$334,350
Other employee benefits		$108,170	$138,619
Payroll taxes	$179,777	$171,495	$201,263
Fees for services (non-employees)
Management		$0	$0
Legal		$73,432	$265,521
Accounting		$25,000	$27,700
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$107,838	$118,577
Other		$321,963	$172,740
Advertising and promotion		$24,855	$349,857
Office expenses		$601,402	$875,972
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$184,779	$198,145
Travel		$125,579	$146,303
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$21,289	$1,042
Interest		$6,000	$6,000
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$16,116	$19,912
Insurance		$59,250	$70,196
Other expenses		$587,812	$395,696
Other expenses		$106,658	$392,999
Other expenses		$98,766	$127,568
Other expenses		$89,378	$50,097
Other expenses		$81,313	$19,001

	2011	2012	2013
Balance Sheet
Total assets	$13,912,232	$16,946,998	$20,575,810
Cash - non-interest-bearing		$6,274	$10,229
Savings and temporary cash investments		$2,893,832	$2,550,932
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$77,638	$300,386
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$150,853	$69,266
Land, buildings, and equipment: cost or other basis		$470,779	$470,240
Investments - publicly traded securities		$13,084,296	$16,791,001
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$263,326	$383,756
Total liabilities	$1,142,658	$1,372,639	$1,522,126
Accounts payable and accrued expenses		$1,181,940	$1,094,631
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$75,000	$75,000	$75,000
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$115,699	$352,495
Total net assets or fund balances	$12,769,574	$15,574,359	$19,053,684
Unrestricted net assets		$15,243,288	$18,678,610
Temporarily restricted net assets		$56,313	$100,316
Permanently restricted net assets		$274,758	$274,758
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	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)
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
Public Support	$32,450,701
Subtotal Support	$35,467,531
Gifts, grants, contributions, and membership fees received	$35,467,531
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$3,016,830
Total Support	$39,201,179
Public Support	$35,467,531
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$1,804,837
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income. Do not include gain or loss from the sale of capital assets	$1,928,811
Gross receipts from related activities, etc.	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$18,529	$0	$18,529
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$0	$0	$0
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$0
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$0
Other deductions	$0
Unrelated business taxable income	$17,524
Unrelated business taxable income before net operating loss deduction	$0
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$0
Specific deduction	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	National Right To Work Legal Defense & Education Foundation Inc	8001 Braddock Rd Ste 600, Springfield, VA 22151-2110	VA	1980-06	$23,854,323
2	Salt Lake Legal Defender Association	424 East 500 South, Salt Lake Clty, UT 84111-3333	UT	1967-12	$13,719,727
3	Legal Services Corporation Of Virginia	919 E Main St Ste 615, Richmond, VA 23219-4600	VA	1975-12	$10,458,324
4	South Carolina Legal Services	2109 Bull St, Columbia, SC 29201-2103	SC	1977-12	$9,289,285
5	Snohomish County Public Defenders Association	2722 Coby Avenue Ste 200, Everett, WA 98201	WA	1975-01	$6,634,971
6	Southeast Louisiana Legal Services Corporation	1200 Derek Dr Ste 100, Hammond, LA 70403-5763	LA	1980-02	$6,495,653
7	The Legal Aid Society-Employment Law Center	180 Montgomery St Ste 600, San Francisco, CA 94104-4244	CA	1982-05	$5,900,552
8	Legal Services Of Northern Virginia Inc	4080 Chain Bridge Road 1st Fl, Fairfax, VA 22030-4080	VA	1980-09	$4,760,994
9	Society Of Counsel Representing Accused Persons - Scrap	1401 E Jefferson St Ste 200, Seattle, WA 98122-5570	WA	1977-05	$4,189,394
10	Legal Aid Justice Center	1000 Preston Ave Ste A, Charlottesvle, VA 22903-2156	VA	1971-12	$3,595,584
11	Virginia Law Foundation	PO BOX 4468, Charlottesvle, VA 22905-4468	VA	1976-08	$3,387,514
12	Legal Aid Society Of Eastern Virgin Ia Incorporated	125 St Pauls Blvd, Norfolk, VA 23510-2708	VA	1970-03	$3,216,432
13	Virginia Legal Aid Society Inc	513 Church St, Lynchburg, VA 24504-1301	VA	1978-09	$2,627,863
14	Blue Ridge Legal Services Inc	PO BOX 551, Harrisonburg, VA 22803-0551	VA	1977-06	$2,119,030
15	Equal Justice America Inc	13540 E Boundary Road Bldg 2, Midlothian, VA 23112-3943	VA	1993-07	$1,074,923
16	Community Tax Law Project	5206 Markel Rd Ste 100b, Richmond, VA 23230-3044	VA	1993-01	$426,339
17	Student Legal Services	PO BOX 400810, Charlottesvle, VA 22904-4810	VA	1985-04	$135,157
18	Client Centered Legal Services Of	PO BOX 829, Norton, VA 24273	VA	1980-03	$46,570
19	Legal Services Of Eastern Virginia Incorporated	125 Saint Pauls Blvd Ste 400, Norfolk, VA 23510-2708	VA	1978-03	$0
20	Piedmont Legal Services	617 W Main St Fl 2, Charlottesvle, VA 22903-5589	VA	1998-03	$0

Number of organizations performing similar types of work

Alabama	2
Arkansas	2
Arizona	7
California	52
Colorado	3
Connecticut	2
District of Columbia	8
Florida	9
Georgia	2
Hawaii	3
Iowa	3
Idaho	2
Illinois	10
Indiana	3
Kansas	1
Kentucky	7
Louisiana	7
Massachusetts	17
Maryland	5
Maine	3
Michigan	10
Minnesota	6
Missouri	4

Mississippi	4
Montana	1
North Carolina	9
North Dakota	1
Nebraska	1
New Jersey	5
New Mexico	2
Nevada	4
New York	30
Ohio	7
Oklahoma	3
Oregon	6
Pennsylvania	15
Rhode Island	1
South Carolina	9
Tennessee	5
Texas	9
Utah	5
Virginia	14
Washington	13
Wisconsin	5
West Virginia	4
International	1

Total

322

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