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^., Form 9 9 0 Retur of Organization Exempt Fron• Come ^., EXTENDED UNTIL NOVEMBER 15 06 Form 9 9 0 Retur of Organization Exempt Fron• come Tax Under section 501(c), 527, or 4947( a)(1) of the Internal Revenue Code ( except black lung Department of the Treasury benefit trust or private foundation) Internal Revenue Service ► The organization may have to use a copy of this return to satisfy state reporting requirements A r•or the zuu o cale noar ear or tax y ear be g innin g zoos and en0lln B Check . Please C Name of organization D Employer Identification number charm use IRS charge WASHINGTON LEGAL FOUNDATION 52-1071570 Name char" Wit„ Number and street (or P O . box if mail is not delivered to street address) Room/suite E Telephone number Initial return 41- Final retun a specific 2009 MASSACHUSETTS AVE. , N . W. ( 202 ) 588-0302 ieMod ^c- City or town, state or country, and ZIP + 4 „`^"^° Cash X Accrual Appunlbn liens. pending Other (sp ecify) • Section 501 (c)(3) organizations and 4947(a)(1) nonexempt charitable H and I are not applicable to section 527 organizations. trusts must attach a completed Schedule A (Form 990 or 990-EZ). H(a) Is this a group return for affiliates? q Yes q No G Website : ► WWW. WLF . ORG H (b) If 'Yes ,' enter number of affiliates 00, N/A _ J Organization type (check only one) ► X 501(c) ( 3 ) 4 (insert no ) 947(a )( 1) or 527 H(c) Are all affiliates included? Yes No (If 'No,* attach a list. See instructions K Check here Ill" if the organization 's gross receipts are normally not more than $25,000 The H(d) Is th is a sepa rn filed by an organization need not file a return with the IRS , but if the organization chooses to file a return , be or anaatan =b, a rou rulm T Yes X No sure to file a complete return . Some states require a complete return. I Group Exemption Number ► M Check ► if the organization is not required receipts lines L Gross : Add 6b , 8b. 9b, and 10b to line 12 ► 4 , 236 . 405- to attach Sch. B (Form 990 , 990-EZ, or 990-PF) LiM U Revenue , Expenses, and Changes in Net Assets or Fund Balances (Seethe instructions.) I Contributions, gifts , grants , and similar amounts received a Direct public support . .. .. .... ....... ... 1 a 3 , 748 , 260. b Indirect public support . 1 b c Government contributions (grants) . .. 1 c Total lmesla lc d ( add through ) (cash $ 3,747,254. noncashi 1,006. ) 1d _ 3 , 748 , 260. 2 Program service revenue including government fees and contracts (from Part VII, line 93) . 2 3 Membership dues and assessments . 3 4 Interest on savings and temporary cash investments ......... ... .. ... ..... 4 _ 328 , 785 . 5 Dividends and interest from securities . ........... , , , , , , , , , , 5 _ 28 , 813 . 6a Gross rents . .. .. ....... ......... 6a b Less. rental expenses . .... .... .. ........... 6b _ c Net rental income or (loss ) (subtract line 6b from line 6a) . 6c 3 7 Other investment income (describe ► 7 8a Gross amount from sales of assets other (A) Securities (B) Other than inventory . ...... ..... 130 547. 8a b Less : cost or other basis and sales expenses , 99 , 385. 8b c Gain or ( loss) (attach schedule) , , , , , , , 31 , 162. 8c d Net gain or ( loss) (combine line 8c, columns (A) and ( B)) . 8d 31 , 162. 9 Special events and activities (attach schedule q ). If any amount is from gaming , check here ► a Gross revenue (not including $ of contributions reported on line 1a), , , , , , , , , 9a b Less- direct expenses other than fundraising expenses . .. 9 b c Net income or (loss) from special events (subtract line 9b from line 9a) . 9c 10a Gross sales of inventory, less returns and allowances . Oa b Less : cost of goods sold . .. -^Ob c Gross profit or (loss) from sales of inventory (attach schedule )( .ubtrad ^t0b* a 10a) , 1oc 11 Other revenue (from Part VII, line 103 ) 11 12 Total revenue add lines 1d 2 3 4 5 6c 7, 8d, 9c 10c a 11 _ 12 _4 , 137 , 020. l^ 14 Management and general (from line 44column (C)) , , , , 15 Fundraising ( from line 44 , column ( D)) . .. .... cot 15 371 728 . 16 Payments to affiliates (attach schedule) , . , G,DE. 16 17 Total ex enses add lines 16 and 44 , column A ' _ 3 462 110 . 18 Excess or ( deficit) for the s year (subtract line 17 from line 12 ) . 18 674 910 . 19 Net assets or fund balances at beginning of year (from line 73 , column (A)) , 19 6 2 97 83 9 . 20 Other changes in net assets or fund balances (attach explanation) . .Sr1 . 20 89 451 . Z 21 Net assets or fund balances at end of ar combine lines 18 19 and 20 • 21 7 062 200 . For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2005) JSA 5E10102000 29W13I 4817 11/08/2006 12:23:00 WA7820 C^ 4 C^J^ Form 990 (2005) Is 529071570 Page 2 JIM Statement of All organizations must complete column (A) Columns (B). (C), and (D) are required for section 501(c)(3) and (4) Functional Expenses organizations and section 4947(a)(1) nonexempt chantable trusts but optional for others (See the instructions) Management Do not include amounts reported on line ( A) Tota l (B) Program (C) (D) Fundraising 66 8b . 9b. 10b or 16 of Part / seances and general 22 G rants and a llocations (attach schedule) (cash s noneash $ ) 22 If this amount includes foreign gran here check . ► 23 Specific assistance to individuals (attach schedule) . .... ........ 23 24 Benefits paid to or for members (attach schedule) , , , , 24 25 Compensation of officers, directors, etc. 25 587 701. 251 514. 218 646. 117 , 541 . 26 Other salaries and wages 26 898 115. 723 433. 109 734. 64 , 948 . 27 Pension plan contributions 27 719 954. 472 412. 159 117. 88 , 425. 28 Other employee benefits ...... 28 85 868. 56 , 344. 18 , 978. 10 , 546 . 29 Payroll taxes 29 81 , 117. 53 , 226. 17 , 928. 9 , 963 . 30 Professional fundraising fees 30 31 Accounting fees, , , , , , , , 31 76 , 376. 76 , 376. 32 Legal fees ,,,,,,,,,,, 32 29 , 877. 29 , 877. 33 Supplies . ............. 33 96 , 173. 63 , 106. 21 , 255. 11 , 812 . 34 Telephone 34 46 504. 30 , 514. 10 , 278. 5 , 712 . 35 Postage and shipping ........ 35 61 , 756. 36 , 986. 12 , 329. 12 , 441 . 36 Occupancy,,,,,,,,,,,,,,, 36 37 Equipment rental and maintenance, . 37 38 Printing and publications ...... 38 585 676. 552 434. 33 , 242. 39 Travel . ..... ......... 39 64 , 534. 47 . 749. 16 , 785. 40 Conferences, conventions, and meetings . 40 41 Interest . ..... ........ 41 42 Depreciation, depletion, etc. (attach schedule) 42 52 , 199. 34 . 252. 11 , 536. 6 , 411 . 43 Other expenses not covered above (itemize): a INSURANCE 3a 20 , 423. 20 , 423. b OTHER PROFESSIONAL FEES 3b 5 , 100. 5 , 100. ----- - ------------ - ---- --- C MISCELLANEOUS 3c , 251. 5 , 251. -------------------------- 5 d REPAIRS _ AND_ MAINTENANCE 3d 45 , 486. 29 , 846. 10 , 053. 5 , 587. IS --------- 43e ---------------------- -- -- f 43f -------------------------- 43 9 -------------------------- 44 Total functional expenses. Add lines 22 through 43. (Organizations completing columns (BXD), carry these totals to lines 13-15).. ..... ... ...... 4 , 462 , 10. , 386 , 44. 03 38. 71 , 728 . Joint Costs. Check ► if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . ► Yes ONO If "Yes," enter (I) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ (Iii) the amount allocated to Management and general $ , and (iv) the amount allocated to Fundraising $ Form 990 (2005) JSA 5E1020 2 000 29W13I 4817 11/08/2006 12:23:00 WA7820 5 Form 990 ( 2005 ) 0 52071570 Page 3 Statement of Program Service Accomplishments (See the instructions.) Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully descnbes, in Part Ill, the organization's programs and accomplishments. What is the organization's primary exempt purpose? STATEMENT Program Service III-SEE - -3 ------ Expenses All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number (Required for 501(cx3) and of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(cX3) and (4) (4) orgs , and 4947(axt) trusts, but optional for organizations and 4947(^)a 1 nonexemptp charitable trusts must also enter the amount of g rants and allocations to others. ) others a LITIGATIONL_LEGAL_PUBLIC_POLICY_ANALYSIS,_CLINICAL LEGAL_________ INTERN-PROGRAM,_BRIEFS_AND_RESEARCH_DOCUtEN _PUBLIC ________________ LEGAL_ISSUES,_ MONOGRAPH_SERIES__EDUCATIONAL_LEGAL _ ------------------- STUDIES_AND_SEVEN_DIFFERENT_PUBLICATION-FORMATS_______________________ ------------------------------------------------------ ---------------- ---------------------------------------------------------------------- (Grants and allocations $ ) If this amount includes foreign grants, check here ► 1 , 899 , 638. b EDUCATIONAL-MATERIAL-DISTRIBUTED-THROUGHOUT THE UNITED --------- STATES-AT-NO-CHARGE-TO-THE -GENERAL -PUBLIC.--THESE __________________ MATERIALS DISCUSS_BROAD_ISSUES_OF_INTEREST_TO ALL AMERICANS ---------------------------------------------------------------------- ---------------------------------------------------------------------- ---------------------------------------------------------------------- (Grants and allocations $ ) If this amount includes foreign grants, check here ► F-I 487 , 306. C ----------------------------------------------------------------------
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