Animal Legal Defense Fund

According to the Animal Legal Defense Fund (ALDF) audit of June 30, 2023 (Note 12, Affiliated Organizations):

"In 2018, under the direction of the Organization's Board of Directors, the Organization assisted in establishing Animal Legal Defense Legislative Fund ("ALDLF"), a 501(c)(4) organization incorporated in Delaware. ALDLF is a nonprofit organization incorporated and operated exclusively for lobbying and legislative activities. ALDLF is not considered part of the Organization's reporting entity because the Organization does not have both control and an economic interest in ALDLF. Control is construed to mean majority control of the Board of Directors. Economic interest indicates either residual interest in ALDLF or some form of material financial support. 

The Organization provides supporting services according to the cost-sharing agreement under which ALDLF reimburses the Organization for office space, equipment, and personnel services."

According to the IRS Form 990, Schedule R, Part V, Transactions with Related Organizations:

ALDF reports receiving $161,599 of reimbursement expenses paid by the ALDLF described above. 

CharityWatch obtained ALDLF's IRS Form 990-EZ for the fiscal year-ended 6/30/22 and noted the following reported balances during the period: $99,069 of contributions, $45,035 of expenses, and $81,713 of net assets at the end of the year. As of 3/25/24, this is the most current IRS Form 990 that is publicly available. 

NOTE: CharityWatch is unable to rate the ALDLF due to its small size. See Our Process for more information regarding our criteria for how charities are selected for ratings. 

According to the Animal Legal Defense Fund (ALDF) audit of June 30, 2023 (Note 11, Collective Bargaining Agreement):

"On November 2, 2023, ALDF entered into agreement with Nonprofit Professional Employees Union, IFPTE Local No. 70 of the International Federation of Professional and Technical Engineers, AFL-CIO (the Union), where 54% of its employees are members of the Union. ALDF's contract with the Union expires on October 13, 2026."

According to the Animal Legal Defense Fund (ALDF) audit of June 30, 2023 (Note 2g, Summary of Significant Accounting Policies, Donated Material and Services), ALDF received in-kind contributions on which it placed a total value of $2,655,439. The in-kind contributions "consisted of legal services for the Organization's legal program." 

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the Animal Legal Defense Fund (ALDF) audit of June 30, 2023 (Note 2e, Summary of Significant Accounting Policies, Revenue Recognition):

"...As of June 30, 2023, the Organization has two conditional grants for a total of approximately $4,435,000, for which future payments are contingent upon meeting specific milestones."