First Liberty Institute 
The information on this page was last updated 2/5/2026. If you see errors or omissions, please email: [email protected]
Summary
First Liberty Institute is the largest legal organization in the nation dedicated exclusively to defending religious liberty for all Americans. We believe that every American of any faith-or no faith at all-has a fundamental right to follow their conscience and live according to their beliefs.
Our nation's Founding Fathers established this right as our First Freedom nearly two and a half centuries ago, and we intend to keep it that way.
Contact information
Mailing address:
First Liberty Institute
2001 West Plano Parkway, Suite 1600
Plano, TX 75075
Website: firstliberty.org
Phone: (972) 941-4444
Email: [email protected]
Organization details
EIN: 751403169
CEO/President: Kelly Shackelford
Chairman: Mark Cover
Board size: 12
Founder: Kelly Shackelford
Ruling year: 1973
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 2008
Purpose
Religious freedom is the first freedom outlined in the First Amendment of the Constitution, and for good reason: it is the foundational right that all others are built upon. And if this cornerstone freedom ever falls, all other freedoms would be at risk of tumbling as well. That's why protecting and defending it is so important-because to fight for religious freedom is to fight for the future of all freedoms.
As our second President John Adams once said: "A constitution of government once changed from freedom can never be restored." Many in today's society are moving against this "constitution of freedom," and it is our duty to not only safeguard this liberty today-but to equip the next generation to defend it tomorrow.
Mission statement
Our mission is to defend and restore religious liberty in our schools, for our churches and houses of worship, inside the military, and throughout the public arena.
Statement of faith
Articles
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Advocacy
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 926 of 1420 | 31 of 54 |
| Fund acquisition rating | | 1013 of 1420 | 36 of 54 |
| Resource allocation rating | | 560 of 1420 | 27 of 54 |
| Asset utilization rating | | 927 of 1421 | 27 of 54 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 9% | 11% | 11% | 9% | 8% | 8% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 10% | 11% | 9% | 8% | 8% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 92% | 96% | 98% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 12% | 10% | 9% | 10% | 10% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 8% | 4% | 2% | 0% | 0% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 78% | 79% | 80% | 80% | 82% | 80% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 90% | 112% | 98% | 76% | 78% |
Program output ratio Program output ratio = Program services / Total revenue | 73% | 71% | 90% | 79% | 63% | 63% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | 10% | -12% | 2% | 24% | 22% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 12% | 13% | -14% | 2% | 29% | 27% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 10% | 10% | 10% | 8% | 9% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.06 | 1.05 | 1.09 | 0.97 | 0.93 | 0.97 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.24 | 1.28 | 1.32 | 1.14 | 1.03 | 1.03 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.99 | 1.34 | 1.45 | 1.10 | 0.96 | 1.00 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.75 | 20.74 | 18.94 | 24.87 | 113.28 | 54.68 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.05 | 0.05 | 0.04 | 0.01 | 0.02 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.81 | 8.50 | 7.85 | 10.45 | 12.41 | 11.76 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 19% | 14% | 17% | 13% | 1% | 2% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 63% | 83% | 76% | 90% | 106% | 101% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $18,254,559 | $16,437,338 | $20,858,917 | $19,856,257 | $13,559,993 |
| Receivables, inventories, prepaids | $1,401,486 | $672,687 | $827,312 | $859,738 | $1,158,541 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $19,656,045 | $17,110,025 | $21,686,229 | $20,715,995 | $14,718,534 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $2,385,651 | $2,075,330 | $216,341 | $37,548 | $95,558 |
| Other long-term assets | $3,211,707 | $3,474,083 | $2,793,109 | $488,060 | $387,089 |
| Total long-term assets | $5,597,358 | $5,549,413 | $3,009,450 | $525,608 | $482,647 |
| Total assets | $25,253,403 | $22,659,438 | $24,695,679 | $21,241,603 | $15,201,181 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $859,318 | $903,593 | $871,854 | $182,868 | $269,172 |
| Other current liabilities | $88,300 | $0 | $0 | $0 | $0 |
| Total current liabilities | $947,618 | $903,593 | $871,854 | $182,868 | $269,172 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $2,472,241 | $2,884,274 | $2,330,616 | $0 | $0 |
| Total long-term liabilities | $2,472,241 | $2,884,274 | $2,330,616 | $0 | $0 |
| Total liabilities | $3,419,859 | $3,787,867 | $3,202,470 | $182,868 | $269,172 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $19,920,607 | $17,935,517 | $20,978,975 | $20,605,674 | $13,656,483 |
| With donor restrictions | $1,912,937 | $936,054 | $514,234 | $453,061 | $1,275,526 |
| Net assets | $21,833,544 | $18,871,571 | $21,493,209 | $21,058,735 | $14,932,009 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $26,901,638 | $21,203,306 | $23,962,072 | $25,904,532 | $18,765,951 |
| Program service revenue | $1,900,359 | $352,591 | $18,693 | $45,002 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $528,479 | $586,444 | $356,135 | $24,778 | $47,999 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $2,428,838 | $939,035 | $374,828 | $69,780 | $47,999 |
| Total revenue | $29,330,476 | $22,142,341 | $24,336,900 | $25,974,312 | $18,813,950 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $20,770,458 | $19,854,361 | $19,155,761 | $16,243,305 | $11,844,677 |
| Management and general | $2,588,115 | $2,516,874 | $2,490,913 | $1,645,962 | $1,396,325 |
| Fundraising | $3,063,535 | $2,392,744 | $2,255,752 | $1,958,319 | $1,501,677 |
| Total expenses | $26,422,108 | $24,763,979 | $23,902,426 | $19,847,586 | $14,742,679 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $2,908,368 | ($2,621,638) | $434,474 | $6,126,726 | $4,071,271 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $2,908,368 | ($2,621,638) | $434,474 | $6,126,726 | $4,071,271 |
Compensation
| Name | Title | Compensation |
| Kelly Shackelford | President/CEO | $627,042 |
| David Holmes | COO/CFO/EVP | $507,643 |
| Jeff Mateer | CLO/EVP | $465,182 |
| Hiram S Sasser | Exec. Gen. Counsel | $332,029 |
| David Hacker | VP Litigation/Sr. Counsel | $319,201 |
| Rebecca Dummermuth | Counsel | $287,539 |
| Jeremy Dys | Senior Counsel | $226,116 |
| Steve Purdum | Chief Development Officer | $213,285 |
Compensation data as of: 6/30/2025
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 2/5/2026. To update the information below, please email: [email protected]
History
Originally founded in 1972, First Liberty institute has evolved with the times and the needs of the nation. In 1997, we began to focus on Texas litigation as a non-profit law firm on issues of religious liberty with Kelly Shackelford as President and CEO. (It was originally founded as a division of the Free Market Foundation and called Liberty Legal Institute). As Liberty Legal, we won several landmark victories in Texas, including:
Protecting the rights of senior citizens to pray over their meals at government-run facilities
Establishing the doctrine of Church autonomy at the Texas Supreme Court
Defending the constitutionality of a Ten Commandments monument on the grounds of the Texas Capitol
In 2009, Liberty Legal officially became Liberty Institute, quickly gaining renown as the premiere legal organization defending religious liberty in the State of Texas and beyond. During this time, we successfully:
Won a landmark victory protecting a cross-shaped veterans monument
Secured the release of an American missionary from a Haitian jail
Protected the First Amendment rights of elementary students
Stopped the government from banning prayer at military funerals
In 2014, we founded our Military Division, focused on protecting the religious liberty of service members and veterans, with Senior Counsel Mike Berry as the Director of Military Affairs. The Military Division has achieved significant victories for military members, including:
Clearing charges against a wrongfully-terminated Air Force veteran
Exonerating a chaplain relieved of duty for expressing his faith in counseling sessions
Defending the cross-shaped Mt. Soledad Veterans Memorial
In February 2016, Liberty Institute officially became First Liberty Institute. Today, First Liberty is the largest legal organization in the nation dedicated exclusively to protecting religious liberty for all Americans.
Our current cases include:
Protecting Orthodox Jews' rights to meet in a home for worship
Defending a football coach fired for praying after a game
Representing a Marine court-martialed for refusing to remove a Bible verse from her workspace
Defending the constitutionality of the cross-shaped Bladensburg World War I Veterans Memorial
In less than 20 years, First Liberty expanded from a statewide organization to a national organization with active legal matters throughout the country.
As religious liberty violations against Americans of all faiths continue to increase, First Liberty continues to grow-championing religious liberty for all.
To read more about First Liberty's history, see the First Liberty Timeline of Major Victories and Events.
Program accomplishments
In less than 20 years, First Liberty expanded from a statewide organization to a national organization with active legal matters throughout the country.