Large Asset Reserves
CharityWatch reduces the grade of any charity that has available assets equal to three to five years of operating expenses. Charities with "years of available assets" of more than five years receive an "F" grade regardless of other measurements. In CharityWatch's view, a reserve of less than three years is reasonable and does not affect a charity's grade. These reductions in grades are based solely on the charities' asset reserves as compared to budget. The CharityWatch definition of "years of available assets" includes funds currently available for the charity's use, including investments that the charity has set aside as a reserve but could choose to spend if it wanted to do so. Pacific Legal Foundation's letter grade rating has been downgraded because it has 3 or more years of available assets.
See Our Process to learn more about how CharityWatch considers a charity’s asset reserves and the High Asset List for a list of charities whose ratings have been reduced due to high assets.
Website
Stated Mission
Litigates nationwide to secure all Americans' inalienable rights to live responsibility & productively in their pursuit of happiness; combines strategic & principled litigation, communications, and research to achieve landmark court victories enforcing the Constitution's guarantee of individual liberty.
Ratings & Metrics
Financial Documents
| Entity | Document Type | Tax ID |
|---|---|---|
| Pacific Legal Foundation | Audited Financial Statements | 94-2197343 |
| Pacific Legal Foundation | IRS Form 990 | 94-2197343 |
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Entity: Pacific Legal Foundation Document Type: Audited Financial Statements Tax ID: 94-2197343 |
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Entity: Pacific Legal Foundation Document Type: IRS Form 990 Tax ID: 94-2197343 |
Governance & Transparency
Top Salaries
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Steven Anderson | President / CEO | $755,869 |
| 2 | John Groen | Exec. VP / General Counsel | $435,647 |
| 3 | Larry Salzman | VP for Lit. & Strategy | $377,725 |
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1 Name: Steven Anderson Title: President / CEO Compensation: $755,869 |
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2 Name: John Groen Title: Exec. VP / General Counsel Compensation: $435,647 |
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3 Name: Larry Salzman Title: VP for Lit. & Strategy Compensation: $377,725 |
Analysts' Notes
According to the Pacific Legal Foundation tax filing for the fiscal year ended June 30, 2025, the Foundation reports re: Compensation, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (IRS Form 990, Schedule J, Part II): The Foundation reports providing "bonus & incentive compensation" during 2024 to seven individuals. Austin Raynor, Senior Attorney, received $200,000 of bonus and incentive compensation with total reported compensation of $304,456. The remaining six individuals received $3,000 to $94,875 with total reported compensation ranging from $272,250 to $755,869. |