Charity Search / PACIFIC LEGAL FOUNDATION
Crime & Legal-Related (I80Z) IRS Verified DX Registered 990 on File

PACIFIC LEGAL FOUNDATION

EIN: 94-2197343 · SACRAMENTO, CA 95814-4605 · United States · FY 2024 Data
3 out of 5 59 / 100 Based on 2+ years of filings
Financial strength (30%) 92/100
Reliability (20%) 55/100
Effectiveness (25%) 100/100
Impact (25%) No data yet
Financial data: FY 2024 · Scored 9/13/2026
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Mission Statement

Pacific Legal Foundation is America’s trusted champion of constitutional rights, fighting and winning decisive actions in the courts of law and the court of public opinion to rescue liberty from the grasp of government power. Our nation is founded on the ideal of a free and ordered society where liberty is nurtured by the rule of law. Our Constitution enshrines this principle, and our traditions as a free people burden us with a moral obligation to act now to preserve our heritage of freedom for future generations. Through PLF individuals resist what Thomas Jefferson called the natural progress of things: for liberty to yield and government to gain ground. PLF’s ferociously dedicated and highly skilled legal team is distinguished for its winning record, its strong strategic sense of direction and its unwavering commitment to the principles of freedom. PLF is renowned for battling those who would tread on individual liberty; for confronting government bureaucrats who confiscate private property rights; for opposing government programs that grant special preferences on the basis of race and sex; and for challenging misguided environmental laws that degrade human values.

Financial Overview — FY 2024
$47.9M
Total Revenue
$27.0M
Total Expenses
$106.5M
Net Assets
136
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 81.0%
Fundraising Efficiency N/A
Operating Reserve 47.29x
Liability-to-Asset 6.2%
Revenue Diversification 92.2%
Executive Compensation $3.2M
Compared with Peers
FY 2024
Compared with 154 similar organizations (United States, Crime & Legal-Related, $10M–$100M in expenses), FY 2024.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
81.0% 85.8%
P10P90
Below median
Admin expense ratio
Management and general / total expenses · lower is better
11.1% 11.4%
P10P90
Above median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
7.9% 0.7%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
47.3 mo 5.2 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
6.2% 38.4%
P10P90
Top quarter
Revenue concentration
Share of revenue from the largest source · lower is better
92.2% 97.2%
P10P90
Above median
Revenue growth
Year over year revenue growth
91.2% 10.0%
P10P90
Expense growth
Year over year expense growth
5.7% 10.3%
P10P90
Surplus margin
Surplus as a share of revenue
43.6% 1.5%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2024 $47.9M $27.0M $106.5M 81.0% 136
2023 $25.1M $25.6M $78.0M 81.7% 128
2022 $28.2M $20.2M N/A 116
2021 $35.3M $17.1M N/A 109
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Organization Details
EIN
94-2197343
State
CA
City
SACRAMENTO
ZIP
95814-4605
Classification
I80Z
Category
Crime & Legal-Related
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
1973
Foundation Code
15
Form 990
On File
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