The Rutherford Institute / John Whitehead 
The information on this page was last updated 1/1/2024. If you see errors or omissions, please email: [email protected]
Summary
The Rutherford Institute-nonpartisan, apolitical and committed to the principles enshrined in the Constitution and Bill of Rights-is working tirelessly to reshape the government from the bottom up into one that respects freedom, recognizes our worth as human beings, resists corruption, and abides by the rule of law.
Contact information
Mailing address:
The Rutherford Institute
PO Box 7482
Charlottesville, VA 22906-7482
Website: www.rutherford.org
Phone: (434) 978-3888
Email: [email protected]
Organization details
EIN: 521267484
CEO/President: John W. Whitehead
Chairman: John W. Whitehead
Board size: 6
Founder: John W. Whitehead
Ruling year: 1985
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
Here at The Rutherford Institute, we believe that the best defense against tyranny is an educated citizenry that knows their rights and is prepared to stand up for them. That's why we continue to sound the alarm over threats to our freedoms and help Americans push back against the government's heavy-handed tyranny on almost every front.
Mission statement
The Institute's mission is twofold: to provide legal services in the defense of civil liberties and to educate the public on important issues affecting their constitutional freedoms. The Institute provides its legal services at no charge to those whose constitutional and human rights have been threatened or violated.
Statement of faith
Donor confidence score
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Advocacy
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 47 of 1118 | 3 of 40 |
| Fund acquisition rating | | 221 of 1119 | 4 of 40 |
| Resource allocation rating | | 18 of 1119 | 2 of 40 |
| Asset utilization rating | | 284 of 1118 | 11 of 40 |
Click here to read The Rutherford Institute / John Whitehead's response to our ratings
Financial ratios
| Funding ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 9% | 3% | 2% | 2% | 7% | 4% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 7% | 3% | 2% | 2% | 7% | 4% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 100% | 98% | 98% | 99% | 99% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 3% | 2% | 3% | 8% | 4% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 0% | 2% | 2% | 1% | 1% |
| Operating ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 81% | 92% | 94% | 93% | 88% | 92% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 110% | 93% | 79% | 90% | 97% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 101% | 88% | 74% | 79% | 90% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | -10% | 7% | 21% | 10% | 3% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 5% | -26% | 15% | 59% | 68% | 53% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 5% | 3% | 4% | 4% | 4% |
| Investing ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.92 | 1.96 | 1.68 | 1.47 | 2.31 | 3.89 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.38 | 1.05 | 1.03 | 1.03 | 1.26 | 1.54 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.87 | 2.06 | 1.73 | 1.51 | 2.91 | 5.99 |
| Liquidity ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 14.13 | 17.58 | 23.81 | 18.15 | 10.16 | 1.91 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.06 | 0.04 | 0.06 | 0.10 | 0.52 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.67 | 5.50 | 6.65 | 7.53 | 3.72 | 0.96 |
| Solvency ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 20% | 28% | 23% | 35% | 62% | 80% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 13% | 34% | 13% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 77% | 37% | 46% | 44% | 16% | 5% |
Financials
| Balance sheet | |||||
| Assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Cash | $382,461 | $449,268 | $495,882 | $266,178 | $13,373 |
| Receivables, inventories, prepaids | $17,197 | $24,496 | $21,946 | $21,778 | $127,707 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $399,658 | $473,764 | $517,828 | $287,956 | $141,080 |
| Long-term investments | $17,775 | $14,072 | $10,307 | $71,428 | $70,000 |
| Fixed assets | $0 | $397 | $1,903 | $1,842 | $5,778 |
| Other long-term assets | $1,205 | $300 | $1,942 | $2,042 | $602 |
| Total long-term assets | $18,980 | $14,769 | $14,152 | $75,312 | $76,380 |
| Total assets | $418,638 | $488,533 | $531,980 | $363,268 | $217,460 |
| Liabilities | 2023 | 2022 | 2021 | 2020 | 2019 |
| Payables and accrued expenses | $22,739 | $19,894 | $28,524 | $28,330 | $73,685 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $22,739 | $19,894 | $28,524 | $28,330 | $73,685 |
| Debt | $0 | $0 | $71,702 | $125,157 | $28,000 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $95,380 | $91,407 | $86,132 | $72,002 | $72,000 |
| Total long-term liabilities | $95,380 | $91,407 | $157,834 | $197,159 | $100,000 |
| Total liabilities | $118,119 | $111,301 | $186,358 | $225,489 | $173,685 |
| Net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Without donor restrictions | $300,519 | $377,232 | $345,622 | $137,779 | $43,775 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $300,519 | $377,232 | $345,622 | $137,779 | $43,775 |
| Revenues and expenses | |||||
| Revenue | 2023 | 2022 | 2021 | 2020 | 2019 |
| Total contributions | $742,819 | $858,823 | $965,547 | $923,839 | $863,469 |
| Program service revenue | $2,254 | $18,111 | $12,650 | $7,705 | $5,459 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $36 | $53 | $6,157 | $0 | $0 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $2,290 | $18,164 | $18,807 | $7,705 | $5,459 |
| Total revenue | $745,109 | $876,987 | $984,354 | $931,544 | $868,928 |
| Expenses | 2023 | 2022 | 2021 | 2020 | 2019 |
| Program services | $754,499 | $774,101 | $723,680 | $733,531 | $778,179 |
| Management and general | $42,354 | $25,643 | $33,756 | $35,772 | $34,569 |
| Fundraising | $24,969 | $19,630 | $22,848 | $68,237 | $33,016 |
| Total expenses | $821,822 | $819,374 | $780,284 | $837,540 | $845,764 |
| Change in net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Surplus (deficit) | ($76,713) | $57,613 | $204,070 | $94,004 | $23,164 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($76,713) | $57,613 | $204,070 | $94,004 | $23,164 |
Compensation
| Name | Title | Compensation |
| John Whitehead | Chairman | $227,764 |
Compensation data as of: 6/30/2023
Response from ministry
The Rutherford Institute is an IRS Code 501 (c)(3) non-profit organization headquartered in Charlottesville, Virginia.
John W. Whitehead founded the Institute in 1982 because he saw that the people who needed help the most couldn't afford the legal costs to get to the courtroom. Whitehead envisioned an organization that would work to ensure that when people's human rights are violated, they are treated fairly in the courts and are free to express their beliefs without fear of further recrimination or persecution. The Institute's vision and commitment continue to focus on helping those whose liberties are in jeopardy and making a difference in the world in which we live.
To further this goal, the Institute defends those in need without charging them for such services. Through a national network of over 500 participating volunteer attorneys, the Institute has litigated hundreds of court cases at every level of the state and federal courts, including the United States Supreme Court, in defense of our God-given freedoms. Institute attorneys and staff have led the way in defending the constitutional and human rights of all people. The Institute remains committed to protecting the fundamental rights of all individuals to freedom of religion, free speech and freedom from government oppression and intrusion.
As an organization that continues to meet the stringent standards set by the Better Business Bureau for nonprofits, the Institute strives to conduct its ministry and financial affairs with integrity and openness. While The Rutherford Institute welcomes inquiries regarding its stewardship of donor contributions and is happy to supply the public with copies of its annual financial disclosure statements and President's Report upon request, we are concerned that the efficiency ratings promulgated by Wall Watchers may prove unhelpful and potentially misleading to those visiting the site and unfamiliar with the ministries rated.
We note at the outset that similar legal ministries to The Rutherford Institute are not even listed on the Wall Watchers website. Further, we do not believe that dissimilar organizations, with widely disparate missions, operating structures and means of defining effectiveness, can be compared in any meaningful way by a ranking system such as the one you utilize. Should an individual truly wish to learn more about the work and fiscal stewardship of The Rutherford Institute, we would encourage them to visit our own website, www.rutherford.org, or contact our Financial Coordinator at [email protected].
The information below was provided to MinistryWatch by the ministry itself. It was last updated 1/1/2024. To update the information below, please email: [email protected]
History
Constitutional attorney and author John W. Whitehead established The Rutherford Institute in 1982. Since that time, the Institute has developed into one of the nation's leading advocates of civil liberties and human rights, litigating in the courts and educating the public on a wide spectrum of issues affecting individual freedom in the United States and around the world. The Rutherford Institute, a nonprofit, nonpartisan organization whose international headquarters are located in Charlottesville, Virginia, is comprised of a small full-time staff and a network of volunteer attorneys across the United States.