Christian Legal Society HQ Parent

aka CLS | Springfield, VA | www.clsnet.org

GuideStar Charity Check

Christian Legal Society

EIN: 36-6101090

Contributions tax deductible
as of September 2024

IRS BMF 509(a)(2)
as of September 09, 2024

View summary

Charity Check report

Mission

Christian Legal Society is a fellowship of Christians dedicated to serving Jesus Christ through the practice and study of law, the defense of religious freedom and life, and the provision of legal aid to the needy.

Ruling year info

1991

CEO

Mr. David Nammo

Main address

8001 Braddock Road Suite 302

Springfield, VA 22151 USA

Show more contact info

EIN

36-6101090

Subject area info

Christianity

Legal aid

Population served info

Economically disadvantaged people

Victims and oppressed people

Families

Parents

Christians

NTEE code info

Human Services - Multipurpose and Other N.E.C. (P99)

Civil Rights, Social Action, and Advocacy N.E.C. (R99)

Christian (X20)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Affiliations

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

The Christian Legal Society

Christian Legal Society (CLS), founded in 1961, seeks to fulfill God’s command found in Micah 6:8 by bringing glory to God by inspiring, encouraging, and equipping Christians, both individually and in community, to proclaim, love, and serve Jesus Christ through the study and practice of law, provision of legal assistance to the poor and needy, and defense of the inalienable rights to life and religious freedom.

Where we work

Our results

SOURCE: Self-reported by organization

How does this organization measure their results? It's a hard question but an important one.

Number of Christian Legal Aid Clinics in the CLS network.

Totals By Year

Population(s) Served

Related Program

Type of Metric

Output - describing our activities and reach

Direction of Success

Increasing

Context Notes

Goals & Strategy

SOURCE: Self-reported by organization

Learn about the organization's key goals, strategies, capabilities, and progress.

Charting impact

Four powerful questions that require reflection about what really matters - results.

What is the organization aiming to accomplish?

• To proclaim Jesus as Lord through all we do;
• To defend the religious freedom of all Americans through the legislatures and courts;
• To defend the religious freedom of students to gather on their campuses as Christian organizations;
• To promote justice for the poor, religious freedom, sanctity of human life, and biblical conflict resolution;
• To encourage Christian attorneys to view law as a ministry and help them integrate faith and their legal practice;
• To provide Christian attorneys a means of society and fellowship;
• To encourage and disciple Christian law professors and students;
• To provide a forum for discussing issues related to Christianity and the law;
• To encourage attorneys and law students to serve the poor and needy.

What are the organization's key strategies for making this happen?

Christian Legal Society operates four distinct ministries that work in partnership to accomplish these objectives.
1. Christian Legal Aid increases access to legal aid services for the poor, the marginalized, and the victims of injustice in America with the love of Christ.
2. The Center for Law & Religious Freedom defends and advances all Americans’ inalienable rights to religious freedom and life in the public square.
3. Law Student Ministries ministers to thousands of students on more than 150 law school campuses and at strategic Christian colleges across the country.
4. Attorney Ministries equips Christian attorneys, both individually and in community, to seek justice with the love of God in and through the law.

What are the organization's capabilities for doing this?

What have they accomplished so far and what's next?

Financials

Christian Legal Society

Fiscal year: Jan 01 - Dec 31

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2023

SOURCE: IRS Form 990

27.71

Average of 12.12 over 10 years

Months of cash in 2023

SOURCE: IRS Form 990

10.9

Average of 6.9 over 10 years

Fringe rate in 2023

SOURCE: IRS Form 990

37%

Average of 27% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

Christian Legal Society

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$1,652,917
Government Grants	$0
Program Services	$667,748
Investments	$190
Special Events	$0
Sales	$206
Other	$70,400
Total Revenue	$2,391,461

Expenses
Program Services	$2,310,757
Administration	$184,630
Fundraising	$200,361
Total Expenses	$2,695,748
Net Gain/Loss	($304,287)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,324,023
Government Grants	$0
Program Services	$459,681
Investments	$436
Special Events	$0
Sales	$0
Other	$38,115
Total Revenue	$1,822,255

Expenses
Program Services	$1,647,850
Administration	$215,311
Fundraising	$109,800
Total Expenses	$1,972,961
Net Gain/Loss	($150,706)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$0
Information Technology Expenses	$96,686
Insurance Expenses	$19,628
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,523,371
Government Grants	$0
Program Services	$171,308
Investments	$271
Special Events	$0
Sales	$0
Other	$84,388
Total Revenue	$1,779,338

Expenses
Program Services	$1,100,884
Administration	$113,005
Fundraising	$135,488
Total Expenses	$1,349,377
Net Gain/Loss	$429,961

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$70,846
Information Technology Expenses	$22,430
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$4,411
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,112,911
Government Grants	$0
Program Services	$228,843
Investments	$0
Special Events	$0
Sales	$0
Other	$22,348
Total Revenue	$1,364,102

Expenses
Program Services	$1,120,135
Administration	$91,242
Fundraising	$133,755
Total Expenses	$1,345,132
Net Gain/Loss	$18,970

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$115,917
Information Technology Expenses	$14,802
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$10,962
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,154,099
Government Grants	$0
Program Services	$209,942
Investments	$0
Special Events	$0
Sales	$0
Other	$26,515
Total Revenue	$1,390,556

Expenses
Program Services	$1,117,884
Administration	$67,327
Fundraising	$110,245
Total Expenses	$1,295,456
Net Gain/Loss	$95,100

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$93,430
Information Technology Expenses	$9,309
Insurance Expenses	$0
Interest Expenses	$7,162
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$16,675
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,112,747
Government Grants	$0
Program Services	$182,924
Investments	$4
Special Events	$0
Sales	$0
Other	$25,192
Total Revenue	$1,320,867

Expenses
Program Services	$1,086,863
Administration	$87,048
Fundraising	$104,272
Total Expenses	$1,278,183
Net Gain/Loss	$42,684

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$57,003
Information Technology Expenses	$16,788
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$18,106
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,029,772
Government Grants	$0
Program Services	$195,329
Investments	$0
Special Events	$0
Sales	$0
Other	$17,222
Total Revenue	$1,242,323

Expenses
Program Services	$986,265
Administration	$82,358
Fundraising	$79,164
Total Expenses	$1,147,787
Net Gain/Loss	$94,536

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$46,309
Information Technology Expenses	$29,868
Insurance Expenses	$0
Interest Expenses	$5,557
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$14,782
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,166,112
Government Grants	$0
Program Services	$211,056
Investments	$0
Special Events	$0
Sales	$0
Other	$16,412
Total Revenue	$1,393,580

Expenses
Program Services	$1,100,392
Administration	$98,917
Fundraising	$110,363
Total Expenses	$1,309,672
Net Gain/Loss	$83,908

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$69,703
Information Technology Expenses	$13,251
Insurance Expenses	$0
Interest Expenses	$884
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$14,827
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,361,570
Government Grants	$0
Program Services	$270,498
Investments	$0
Special Events	$0
Sales	$0
Other	$11,770
Total Revenue	$1,643,838

Expenses
Program Services	$1,176,581
Administration	$101,389
Fundraising	$108,733
Total Expenses	$1,386,703
Net Gain/Loss	$257,135

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$58,566
Information Technology Expenses	$13,862
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$17,406
Professional Fundraising Expenses	$0

Revenue
Contributions	$2,129,301
Government Grants	$0
Program Services	$211,656
Investments	$0
Special Events	$0
Sales	$0
Other	$39,497
Total Revenue	$2,380,454

Expenses
Program Services	$1,398,415
Administration	$122,163
Fundraising	$142,122
Total Expenses	$1,662,700
Net Gain/Loss	$717,754

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$75,409
Information Technology Expenses	$20,620
Insurance Expenses	$0
Interest Expenses	$45
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$20,371
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,781,899
Government Grants	$0
Program Services	$292,536
Investments	$1,733
Special Events	$0
Sales	$0
Other	$75,108
Total Revenue	$2,151,276

Expenses
Program Services	$1,754,954
Administration	$137,557
Fundraising	$151,100
Total Expenses	$2,043,611
Net Gain/Loss	$107,665

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$71,451
Information Technology Expenses	$23,339
Insurance Expenses	$2,565
Interest Expenses	$852
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$20,695
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,750,525
Government Grants	$0
Program Services	$42,753
Investments	$6,817
Special Events	$0
Sales	$0
Other	$39,469
Total Revenue	$1,839,564

Expenses
Program Services	$1,387,940
Administration	$181,807
Fundraising	$126,697
Total Expenses	$1,696,444
Net Gain/Loss	$143,120

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$90,517
Information Technology Expenses	$22,934
Insurance Expenses	$2,720
Interest Expenses	$3,768
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$22,424
Professional Fundraising Expenses	$0

Revenue
Contributions	$2,516,768
Government Grants	$0
Program Services	$295,236
Investments	$11,709
Special Events	$0
Sales	$0
Other	$5,500
Total Revenue	$2,829,213

Expenses
Program Services	$1,758,912
Administration	$137,646
Fundraising	$160,912
Total Expenses	$2,057,470
Net Gain/Loss	$771,743

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$70,472
Information Technology Expenses	$24,420
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$23,838
Professional Fundraising Expenses	$0

Revenue
Contributions	$2,414,026
Government Grants	$0
Program Services	$354,123
Investments	$6,828
Special Events	$0
Sales	$0
Other	$5,335
Total Revenue	$2,780,312

Expenses
Program Services	$1,904,287
Administration	$150,837
Fundraising	$167,960
Total Expenses	$2,223,084
Net Gain/Loss	$557,228

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$101,123
Information Technology Expenses	$20,724
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$19,637
Professional Fundraising Expenses	$0

Revenue
Contributions	$2,647,770
Government Grants	$0
Program Services	$380,106
Investments	$91,485
Special Events	$0
Sales	$0
Other	$279,910
Total Revenue	$3,399,271

Expenses
Program Services	$2,332,905
Administration	$188,249
Fundraising	$208,349
Total Expenses	$2,729,503
Net Gain/Loss	$669,768

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$138,420
Information Technology Expenses	$23,633
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$27,715
Professional Fundraising Expenses	$0

Christian Legal Society

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$1,652,917
Cash & Equivalents	$138,611	$116,865	($21,746)
Accounts Receivable	$23,621	$11,667	($11,954)
Pledges & Grants Receivable	$237,582	$81,570	($156,012)
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$25,992	$288	($25,704)
Investment, Securities	$4,981	$6,387	$1,406
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$42,866	$40,521	($2,345)
Other	$15,840	$15,942	$102
Total Assets	$489,493	$273,240	($216,253)

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Accounts Payable	$210,125	$150,032	($60,093)
Grants Payable	$0	$0	$0
Deferred Revenue	$119,956	$110,898	($9,058)
Loans and Notes	$0	$140,000	$140,000
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$127,178	$144,363	$17,185
Total Liabilities	$457,259	$545,293	$88,034

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Temporarily Restricted Net Assets	$49,870	$89,825	$39,955
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$49,870	$89,825	$39,955
Unrestricted Net Assets	($17,636)	($361,878)	($344,242)
Net Assets	$32,234	($272,053)	($304,287)

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$1,324,023
Cash & Equivalents	$116,865	$209,735	$92,870
Accounts Receivable	$11,667	$7,741	($3,926)
Pledges & Grants Receivable	$81,570	$59,492	($22,078)
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$288	$0	($288)
Investment, Securities	$6,387	$1,711	($4,676)
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$40,521	$17,476	($23,045)
Other	$15,942	$5,150	($10,792)
Total Assets	$273,240	$301,305	$28,065

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Accounts Payable	$150,032	$325,390	$175,358
Grants Payable	$0	$0	$0
Deferred Revenue	$110,898	$145,013	$34,115
Loans and Notes	$140,000	$92,000	($48,000)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$144,363	$161,661	$17,298
Total Liabilities	$545,293	$724,064	$178,771

Christian Legal Society

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of Christian Legal Society’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2019	2020	2021	2022	2023
Unrestricted surplus (deficit) before depreciation	$166,998	-$314,970	$775,424	-$122,324	$204,093
As % of expenses	8.2%	-18.8%	38.3%	-5.6%	7.5%
Unrestricted surplus (deficit) after depreciation	$155,105	-$335,693	$742,104	-$153,308	$178,514
As % of expenses	7.6%	-19.8%	36.1%	-6.9%	6.5%

Revenue composition
Total revenue (unrestricted & restricted)	$2,151,276	$1,839,564	$2,829,213	$2,780,312	$3,399,271
Total revenue, % change over prior year	-9.6%	-14.5%	53.8%	-1.7%	22.3%
Program services revenue	13.6%	2.3%	10.4%	12.7%	11.2%
Membership dues	16.8%	20.1%	13.1%	12.3%	11.2%
Investment income	0.1%	0.4%	0.4%	0.2%	2.7%
Government grants	0.0%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	66.0%	75.0%	75.8%	74.5%	66.6%
Other revenue	3.5%	2.1%	0.2%	0.2%	8.2%

Expense composition
Total expenses before depreciation	$2,031,718	$1,675,721	$2,024,150	$2,192,100	$2,703,924
Total expenses, % change over prior year	23.1%	-17.5%	20.8%	8.3%	23.3%
Personnel	51.9%	71.6%	54.3%	47.6%	49.3%
Professional fees	0.0%	0.0%	0.0%	0.0%	0.0%
Occupancy	3.5%	4.7%	3.6%	3.5%	3.0%
Interest	0.0%	0.2%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	44.6%	23.4%	42.2%	49.0%	47.7%

Full cost components (estimated)	2019	2020	2021	2022	2023
Total expenses (after depreciation)	$2,043,611	$1,696,444	$2,057,470	$2,223,084	$2,729,503
One month of savings	$169,310	$139,643	$168,679	$182,675	$225,327
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$67,698	$36,578	$0	$0
Total full costs (estimated)	$2,212,921	$1,903,785	$2,262,727	$2,405,759	$2,954,830

Capital structure indicators

Liquidity	2019	2020	2021	2022	2023
Months of cash	5.7	11.4	14.8	11.3	10.9
Months of cash and investments	5.7	11.4	14.8	15.2	14.5
Months of estimated liquid unrestricted net assets	5.5	3.9	7.6	6.3	6.0

Balance sheet composition	2019	2020	2021	2022	2023
Cash	$961,709	$1,585,039	$2,488,850	$2,060,586	$2,457,648
Investments	$0	$0	$0	$722,405	$809,018
Receivables	$697,542	$806,797	$663,472	$759,651	$1,095,134
Gross land, buildings, equipment (LBE)	$295,907	$315,834	$348,208	$354,738	$363,223
Accumulated depreciation (as a % of LBE)	92.3%	77.9%	79.0%	86.5%	92.4%
Liabilities (as a % of assets)	3.5%	22.4%	3.7%	2.6%	2.7%
Unrestricted net assets	$948,010	$612,317	$1,354,421	$1,201,113	$1,379,627
Temporarily restricted net assets	N/A	N/A	N/A	N/A	N/A
Permanently restricted net assets	N/A	N/A	N/A	N/A	N/A
Total restricted net assets	$713,079	$1,325,070	$1,789,818	$2,357,136	$2,942,959
Total net assets	$1,661,089	$1,937,387	$3,144,239	$3,558,249	$4,322,586

Key data checks

Key data checks	2019	2020	2021	2022	2023
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

CEO

Mr. David Nammo

Number of employees

Source: IRS Form 990

Christian Legal Society

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

Christian Legal Society

Highest paid employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of highest paid employee data for this organization

Christian Legal Society

Board of directors
as of 07/31/2024

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Jeffrey Fowler

Attorney at Law

Charles M. Oellermann

Christopher J. Charles

Sylvia Chen

Joshua Grosshans

Organizational demographics

SOURCE: Self-reported; last updated 7/1/2024

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

Middle Eastern/North African

Race & ethnicity

No data

Gender identity

No data

Transgender Identity

No data

Sexual orientation

No data

Disability

No data

Christian Legal Society HQ Parent

Mission

Is this your nonprofit?

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

Our programs

The Christian Legal Society

Where we work

Our results

Evaluation documents

Number of Christian Legal Aid Clinics in the CLS network.

Totals By Year

Population(s) Served

Related Program

Type of Metric

Direction of Success

Context Notes

Goals & Strategy

Charting impact

What is the organization aiming to accomplish?

What are the organization's key strategies for making this happen?

What are the organization's capabilities for doing this?

What have they accomplished so far and what's next?

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2023 info

27.71

Months of cash in 2023 info

10.9

Fringe rate in 2023 info

37%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Christian Legal Society

Christian Legal Society

Christian Legal Society

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

CEO

Mr. David Nammo

Number of employees

Christian Legal Society

Compensation data

Christian Legal Society

Compensation data

Christian Legal Society

Board of directors data

Jeffrey Fowler

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation

Disability

Liquidity in 2023

Months of cash in 2023

Fringe rate in 2023

Funding sources

Assets & liabilities