First Liberty Institute 
Summary
First Liberty Institute now handles hundreds of religious liberty cases each year through a growing network of elite, volunteer attorneys. As the largest legal organization exclusively dedicated to defending religious liberty, First Liberty Institute continues to lead the fight for religious liberty across every state and every generation of Americans.
Contact information
Mailing address:
2001 West Plano Parkway, Suite 1600
Plano, 75075
Website: firstliberty.org/
Phone: (972) 941-4444
Email: info@firstliberty.org
Organization details
EIN: 751403169
CEO/President: Kelly Shackelford
Chairman: Mark Cover
Board size: 0
Founder: Kelly Shackelford
Year founded:
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 2008
Purpose
As our Founding Fathers declared, religious liberty is our first and most foundational right; it serves as the catalyst of all subsequent freedoms. When religious liberty is threatened or attacked, every other freedom is endangered. And once our First Freedom is lost, it will be gone forever. That's why we are First In the Fight when it comes to defending and protecting our country's most cherished and profound freedom: religious liberty.
Mission statement
Our mission is to defend and restore religious liberty in our schools, for our churches and houses of worship, inside the military, and throughout the public arena.
Statement of faith
Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Advocacy
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 469 of 725 | 19 of 32 |
| Fund acquisition rating | | 418 of 726 | 18 of 32 |
| Resource allocation rating | | 374 of 726 | 18 of 32 |
| Asset utilization rating | | 487 of 725 | 17 of 32 |
Financial ratios
| Funding ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 8% | 8% | 6% | 7% | 5% | 13% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 7% | 8% | 6% | 7% | 5% | 13% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 98% | 99% | 97% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 10% | 7% | 6% | 5% | 16% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 2% | 1% | 3% | 0% | 0% |
| Operating ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 81% | 84% | 84% | 85% | 71% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 87% | 84% | 104% | 98% | 78% |
Program output ratio Program output ratio = Program services / Total revenue | 79% | 71% | 70% | 88% | 83% | 55% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 13% | 16% | -4% | 2% | 22% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 6% | 21% | 29% | -9% | 4% | 44% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 9% | 9% | 9% | 11% | 13% |
| Investing ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.40 | 1.37 | 1.52 | 2.12 | 1.83 | 1.56 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.14 | 1.05 | 1.08 | 1.15 | 1.17 | 1.13 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.65 | 1.45 | 1.64 | 2.44 | 2.14 | 1.77 |
| Liquidity ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.09 | 30.63 | 28793.40 | 22.54 | 43.20 | 43.15 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.10 | 0.03 | 0.00 | 0.04 | 0.02 | 0.02 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.18 | 8.02 | 7.33 | 4.71 | 5.48 | 6.63 |
| Solvency ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 12% | 3% | 0% | 4% | 2% | 2% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 63% | 71% | 66% | 45% | 54% | 63% |
Financials
| Balance sheet | |||||
| Assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Cash | $6,613,093 | $5,075,526 | $3,228,675 | $3,768,651 | $3,722,749 |
| Receivables, inventories, prepaids | $270,740 | $107,286 | $358,841 | $0 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $6,883,833 | $5,182,812 | $3,587,516 | $3,768,651 | $3,722,749 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $356,835 | $393,568 | $531,459 | $624,622 | $490,246 |
| Other long-term assets | $15,293 | $9,168 | $9,168 | $9,168 | $9,168 |
| Total long-term assets | $372,128 | $402,736 | $540,627 | $633,790 | $499,414 |
| Total assets | $7,255,961 | $5,585,548 | $4,128,143 | $4,402,441 | $4,222,163 |
| Liabilities | 2018 | 2017 | 2016 | 2015 | 2014 |
| Payables and accrued expenses | $224,737 | $180 | $159,196 | $87,233 | $86,273 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $224,737 | $180 | $159,196 | $87,233 | $86,273 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $224,737 | $180 | $159,196 | $87,233 | $86,273 |
| Net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Unrestricted | $6,660,699 | $5,103,166 | $3,463,933 | $3,797,650 | $3,516,835 |
| Temporarily restricted | $370,525 | $482,202 | $505,014 | $517,558 | $619,055 |
| Permanently restricted | $0 | $0 | $0 | $0 | $0 |
| Net assets | $7,031,224 | $5,585,368 | $3,968,947 | $4,315,208 | $4,135,890 |
| Revenues and expenses | |||||
| Revenue | 2018 | 2017 | 2016 | 2015 | 2014 |
| Total contributions | $11,174,801 | $10,019,006 | $8,133,823 | $8,217,460 | $8,401,463 |
| Program service revenue | $202,752 | $67,000 | $248,062 | $20,440 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $32,485 | $13,512 | $11,092 | $3,892 | $6,077 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $235,237 | $80,512 | $259,154 | $24,332 | $6,077 |
| Total revenue | $11,410,038 | $10,099,518 | $8,392,977 | $8,241,792 | $8,407,540 |
| Expenses | 2018 | 2017 | 2016 | 2015 | 2014 |
| Program services | $8,096,062 | $7,118,437 | $7,351,779 | $6,817,119 | $4,649,197 |
| Management and general | $918,964 | $768,794 | $819,583 | $849,048 | $874,024 |
| Fundraising | $949,156 | $595,867 | $567,875 | $396,307 | $1,062,690 |
| Total expenses | $9,964,182 | $8,483,098 | $8,739,237 | $8,062,474 | $6,585,911 |
| Change in net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Surplus (deficit) | $1,445,856 | $1,616,420 | ($346,260) | $179,318 | $1,821,629 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $1,445,856 | $1,616,420 | ($346,260) | $179,318 | $1,821,629 |
Compensation
| Name | Title | Compensation |
| Kelly Shackelford | President/CEO | $170,750 |
| Mark E Swafford | Exec. VP | $120,000 |
| Jeffrey C Mateer | Lit. Atty. | $77,000 |
| Hiram S Sasser | Dir. of Litigation | $75,000 |
Compensation data as of: 6/30/2011
Response from ministry
No response has been provided by this ministry.