PACIFIC LEGAL FOUNDATION
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
Compared with Peers
FY 2024| 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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