The Institute on Religion & Democracy 
The information on this page was last updated 7/6/2026. If you see errors or omissions, please email: [email protected]
Summary
We are an ecumenical think tank committed to responsible Christian witness in society rooted in historic church teaching and Christian realism.
Contact information
Mailing address:
The Institute on Religion & Democracy
1023 15th Street NW, Suite 200
Washington, DC 20005
Website: www.theird.org
Phone: (202) 682-4131
Email: [email protected]
Organization details
EIN: 521265221
CEO/President: Mark Tooley
Chairman: Dr. Paul Marshall
Board size: 17
Founder:
Ruling year: 1985
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
To lead the fight rallying Christians to champion biblical, historic Christianity and its role in democratic society, and to defeat revisionist challenges.
Mission statement
We are Christians working to reaffirm the church's biblical and historical teachings, strengthen and reform its role in public life, protect religious freedom, and renew democracy at home and abroad.
Statement of faith
Articles
| 12/19/2025 | Motor Racing Outreach Drops Into 'Give With Caution' Designation |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Advocacy
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 682 of 1420 | 24 of 54 |
| Fund acquisition rating | | 932 of 1420 | 32 of 54 |
| Resource allocation rating | | 924 of 1420 | 40 of 54 |
| Asset utilization rating | | 232 of 1421 | 9 of 54 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 9% | 10% | 9% | 9% | 8% | 9% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 10% | 8% | 9% | 8% | 9% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 98% | 96% | 95% | 99% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 9% | 8% | 9% | 8% | 10% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 2% | 4% | 5% | 1% | 0% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 78% | 74% | 74% | 71% | 68% | 76% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 106% | 106% | 102% | 92% | 91% |
Program output ratio Program output ratio = Program services / Total revenue | 73% | 78% | 79% | 73% | 63% | 69% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | -6% | -6% | -2% | 8% | 9% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 12% | -81% | -49% | -9% | 32% | 49% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 17% | 18% | 20% | 23% | 15% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.06 | 2.12 | 1.70 | 1.25 | 2.40 | 2.94 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.24 | 3.51 | 3.09 | 3.15 | 1.30 | 1.54 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.99 | 7.45 | 5.26 | 3.93 | 3.12 | 4.55 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.75 | 2.69 | 3.34 | 6.95 | 7.80 | 6.98 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.37 | 0.30 | 0.14 | 0.13 | 0.14 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.81 | 1.01 | 1.60 | 2.62 | 3.36 | 2.26 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 19% | 85% | 80% | 74% | 33% | 39% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 63% | 7% | 12% | 21% | 28% | 21% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $200,775 | $304,822 | $364,742 | $384,232 | $233,364 |
| Receivables, inventories, prepaids | $10,118 | $28,260 | $24,027 | $17,111 | $4,984 |
| Short-term investments | $55,267 | $51,307 | $46,910 | $53,562 | $47,719 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $266,160 | $384,389 | $435,679 | $454,905 | $286,067 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $83,399 | $100,097 | $118,391 | $136,705 | $155,664 |
| Other long-term assets | $583,856 | $703,602 | $819,930 | $0 | $0 |
| Total long-term assets | $667,255 | $803,699 | $938,321 | $136,705 | $155,664 |
| Total assets | $933,415 | $1,188,088 | $1,374,000 | $591,610 | $441,731 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $87,943 | $104,416 | $51,874 | $58,310 | $40,984 |
| Other current liabilities | $10,833 | $10,833 | $10,833 | $0 | $0 |
| Total current liabilities | $98,776 | $115,249 | $62,707 | $58,310 | $40,984 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $699,236 | $831,340 | $954,510 | $136,507 | $132,439 |
| Total long-term liabilities | $699,236 | $831,340 | $954,510 | $136,507 | $132,439 |
| Total liabilities | $798,012 | $946,589 | $1,017,217 | $194,817 | $173,423 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | ($353,067) | $19,361 | $111,162 | $144,880 | $93,274 |
| With donor restrictions | $488,470 | $222,138 | $245,621 | $251,913 | $175,034 |
| Net assets | $135,403 | $241,499 | $356,783 | $396,793 | $268,308 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $1,828,517 | $1,834,106 | $1,597,182 | $1,522,169 | $1,427,644 |
| Program service revenue | $16,686 | $2,310 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $11,858 | $16,700 | $1,189 | $3,503 | $2,115 |
| Other revenue | $14,972 | $50,281 | $79,021 | $18,836 | $3,303 |
| Total other revenue | $43,516 | $69,291 | $80,210 | $22,339 | $5,418 |
| Total revenue | $1,872,033 | $1,903,397 | $1,677,392 | $1,544,508 | $1,433,062 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $1,459,159 | $1,505,696 | $1,222,730 | $969,493 | $984,163 |
| Management and general | $342,812 | $357,208 | $342,301 | $331,039 | $191,731 |
| Fundraising | $180,119 | $158,959 | $145,719 | $117,879 | $124,379 |
| Total expenses | $1,982,090 | $2,021,863 | $1,710,750 | $1,418,411 | $1,300,273 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | ($110,057) | ($118,466) | ($33,358) | $126,097 | $132,789 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($110,057) | ($118,466) | ($33,358) | $126,097 | $132,789 |
Compensation
| Name | Title | Compensation |
| Mr Mark Tooley | President | $234,471 |
| Marc Livecche | Just War and Global Statecraft Scholar | $171,291 |
| Mr Richard Ghazal | Executive Director, In Defense of Christians | $139,396 |
| Dr Eric Patterson | Director | $2,500 |
| Dr Paul Marshall | Chair | $700 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 7/6/2026. To update the information below, please email: [email protected]
History
Founded in 1981, the IRD is an ecumenical voice for transparency, for renewal and for historic Christian teaching within the churches and within society. We advocate for a robust and faithful Christian social and political witness reflecting justice, charity, hope and realism. From our founding during the Cold War, when many Christians aligned with Marxist movements and dictatorships in pursuit of justice, IRD has advocated for democracy, human rights and religious freedom for all people everywhere. The world has changed but threats to democracy continue. We agree with Reinhold Niebuhr: "Man's capacity for justice makes democracy possible, but man's inclination to injustice makes democracy necessary."