Pacific Legal Foundation
555 Capitol Mall Ste 1290, Sacramento, CA · IRS data through FY2025
Revenue, expenses and net assets
Revenue Expenses Net assets
| Tax year | Revenue | Expenses | Net assets |
|---|---|---|---|
| FY2025 | $31,598,514 | $35,539,848 | $110,411,288 |
| FY2024 | $47,934,509 | $27,024,089 | $106,503,122 |
| FY2023 | $25,069,324 | $25,562,157 | $78,044,456 |
| FY2022 | $28,245,541 | $20,203,674 | $71,916,488 |
| FY2021 | $18,386,652 | $17,088,511 | $75,363,001 |
| FY2020 | $16,552,123 | $16,476,681 | $60,258,878 |
| FY2019 | $18,427,010 | $15,441,226 | $61,534,830 |
| FY2018 | $13,803,393 | $6,780,401 | $58,537,305 |
| FY2017 | $13,377,243 | $11,668,784 | $52,027,269 |
| FY2016 | $10,778,138 | $10,583,155 | $46,251,880 |
| FY2015 | $11,092,499 | $9,479,232 | $44,255,624 |
| FY2014 | $15,941,662 | $8,299,598 | $44,565,295 |
| FY2013 | $10,597,359 | $8,226,431 | $38,214,797 |
| FY2012 | $9,436,205 | $7,932,363 | $33,425,443 |
Form 990 filings
The returns filed by Pacific Legal Foundation (EIN 94-2197343), including Form 990 PDFs and e-file data by year, are available in ProPublica's Nonprofit Explorer. The figures on this page come from IRS data files built from those returns.
Where the revenue came from
| Source | Amount | % of revenue |
|---|---|---|
| Contributions & grants | $26,278,130 | 83% |
| Program service revenue | $982,021 | 3% |
| Other revenue | $4,338,363 | 14% |
Where the money was spent
| Category | Amount | % of expenses |
|---|---|---|
| Program services | $28,949,858 | 81% |
| Management & general | $4,067,527 | 11% |
| Fundraising | $2,522,463 | 7% |
What the numbers show
- Contributions & grants made up 83% of total revenue in FY2025.
- Program services accounted for 81% of functional expenses, management & general 11%, and fundraising 7%.
- 81% of functional expenses went to program services in FY2025. That is higher than 56% of 25 Crime & Legal-Related organizations in CA.
- Net assets covered about 37.3 months of expenses at the end of the reporting year. That puts it in the 81st percentile among 684 Crime & Legal-Related organizations in CA.
- Total revenue was higher than 99.3% of 699 Crime & Legal-Related organizations in CA.
- Total revenue rose from $9,436,205 in FY2012 to $31,598,514 in FY2025. Revenue increased in 8 and decreased in 5 of 13 year-over-year comparisons.
- Expenses exceeded revenue in 2 of 14 reported years (FY2023, FY2025).
- The highest revenue on record here is $47,934,509 in FY2024.
- Net assets grew from $33,425,443 to $110,411,288 between FY2012 and FY2025.
- Contributions and grants made up 92% of revenue in FY2012 and 83% in FY2025.
- Listed in the IRS Publication 78 data as eligible to receive tax-deductible contributions (public charity).
Figures compared against other organizations of the same NTEE program area in the same state. See the methodology page for how these are calculated and the guide to reading nonprofit financials for their limits.
About this organization
IRS status
| Ruling year | 1973 |
| Subsection | 501(c)(3) |
| Classification | Public charity |
| Program area (NTEE) | I80Z — Crime & Legal-Related |
| Donations | Listed in the IRS Publication 78 data as eligible to receive tax-deductible contributions (public charity). |
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Source: Internal Revenue Service — Exempt Organizations Business Master File (downloaded November 4, 2026), Statistics of Income extracts, Form 990 e-file data, Publication 78 and the Automatic Revocation list. Figures are as reported by the organization; IRS processing may adjust them. This is not a charity rating and not tax advice. Confirm deductibility in IRS Tax Exempt Organization Search.
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