JAMES WILSON INSTITUTE FOR NATURAL RIGHTS AND THE AMERICAN FOUNDING

EIN: 411970028 501(c)(3) Education

ALEXANDRIA, VA

Total Revenue
$595,403
Total Expenses
$997,144
Total Assets
$1,112,799
Net Assets
$1,040,114
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2000
Legal Domicile
VA
Principal Officer
DOUGLAS C NEFF
Phone
2027603220
Tax Period
2024-01-01 to 2024-12-31

JAMES WILSON INSTITUTE FOR NATURAL RIGHTS AND THE AMERICAN FOUNDING, founded in 2000, is a small nonprofit in the Education sector that reported $595K in total revenue in fiscal year 2024. Revenue fell 65% from the prior year — a significant decline worth monitoring. Expenses of $997K exceeded revenue, resulting in a 67% operating deficit.

Mission

THE JAMES WILSON INSTITUTES MISSION IS TO RESTORE TO A NEW GENERATION OF LAWYERS, JUDGES, AND CITIZENS THE UNDERSTANDING OF THE AMERICAN FOUNDERS ABOUT THE FIRST PRINCIPLES OF OUR LAW AND MORAL GROUNDS OF THEIR OWN RIGHTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $580,937
Program Service Revenue $2,396
Investment Income $11,241
Other Revenue $829
TOTAL REVENUE $595,403

Expense Breakdown

Grants Paid $0
Salaries & Benefits $563,365
Fundraising Expenses $110,136
Program Expenses $705,677
Other Expenses $403,779
TOTAL EXPENSES $997,144

Year-over-Year Comparison

2024 2023 Change
Revenue $595,403 $1,723,317 -0.7%
Expenses $997,144 $592,166 +0.7%
Net Income $-401,741 $1,131,151 -1.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
6
Independent Members
6
Employees
5
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$69,500
Total Directors
9
$257,000
Key Employees
0
$0
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DOUGLAS C NEFF CHAIRMAN AND PRESIDENT 1.00
Officer Director
$0 $0 $0
MICHAEL A PETRINO TREASURER 1.00
Officer Director
$0 $0 $0
MICHAEL C MAIBACH SECRETARY (NON-VOTING) 25.00
Officer Director
$65,000 $4,500 $69,500
HADLEY ARKES TRUSTEE (NON-VOTING) 8.00
Director
$75,000 $0 $75,000
GERARD BRADLEY TRUSTEE (NON-VOTING) 8.00
Director
$112,500 $0 $112,500
MARY ELLEN BORK TRUSTEE 1.00
Director
$0 $0 $0
JANICE ROGERS BROWN TRUSTEE 1.00
Director
$0 $0 $0
MICHAEL CROFTON TRUSTEE 1.00
Director
$0 $0 $0
JOSEPH NESLER TRUSTEE 1.00
Director
$0 $0 $0
GARRETT SNEDEKER DEPUTY DIRECTOR 40.00
Highest
$126,000 $7,560 $133,560
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $595,403 $997,144 $1,112,799 $-401,741
2023 $1,723,317 $592,166 $1,577,779 $1,131,151
2022 $417,744 $530,359 $335,002 $-112,615
2021 $604,859 $419,218 $445,002 $185,641
2020 $423,079 $316,648 $250,066 $106,431
2019 $289,468 $375,840 $151,297 $-86,372
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