Log Cabin Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LOG CABIN INSTITUTE (FORMERLY THE LIBERTY EDUCATION FORUM), A DISTRICT OF COLUMBIA NOT-FOR-PROFIT CORPORATION WAS INCORPORATED ON NOVEMBER 7, 1994 TO EDUCATE THE AMERICAN PUBLIC CONCERNING THE GAY AND LESBIAN COMMUNITY. THE LOG CABIN INSTITUTE STUDIES AND RESEARCHES THE POLICY ISSUES IN THE PUBLIC AND PRIVATE SECTORS TO IMPROVE AND STRENGTHEN THE UNDERSTANDING OF THE SOCIAL NEEDS FOR THE GAY AND LESBIAN COMMUNITY. THE LOG CABIN INSTITUTE IS A NON-PARTISAN EDUCATIONAL THINK-TANK BASED IN WASHINGTON, DC. LOG CABIN INSTITUTE USES THE POWER OF IDEAS TO EDUCATE PEOPLE ABOUT THE IMPORTANCE OF ACHIEVING FREEDOM AND FAIRNESS FOR ALL AMERICANS, REGARDLESS OF SEXUAL ORIENTATION OR GENDER IDENTITY. THE ORGANIZATION CONDUCTS EDUCATIONAL PROGRAMS, GRASSROOTS TRAINING, AND RESEARCH ON A VARIETY OF KEY ISSUES IMPACTING THE LGBT POPULATION. LOG CABIN INSTITUTE PUTS SPECIAL EMPHASIS ON PROGRAMS AND EDUCATION THAT HELP GAIN NEW ALLIES FOR EQUALITY AMONG CONSERVATIVES AND PEOPLE OF FAITH.
- Income
- $912,168
- Spending
- $727,640
- Spent on programs
- 91%
- Reserves
- 4.4 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 63% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 4.4 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 20% of income.
Income trend
15 of 15Income rose 170% on the year before.
Spending floor
15 of 1591% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2510 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $529,056 spent. EDUCATION & ADVOCACY THE LOG CABIN INSTITUTE OPERATES A SPEAKERS BUREAU FEATURING INDIVIDUALS WHO EDUCATE CONSERVATIVES AND PEOPLE OF FAITH ON ISSUES OF EQUALITY THROUGH PERSONAL APPEARANCES, SPEECHES, AND MEDIA ENGAGEMENT. WE ALSO OPERATE A SCHOLARS BUREAU WHOSE CREDENTIALED MEMBERS DISCUSS THE FACTS BEHIND THE SCIENCE OF SEXUAL ORIENTATION AND AGAINST SO-CALLED "EX-GAY" THERAPY. THE LOG CABIN INSTITUTE USES OUR WEBSITE AND SOCIAL MEDIA AS A NEWS AGGREGATOR FOR ISSUES RELEVANT TO OUR MISSION AND THE CONSTITUENCIES WE SEEK TO REACH.
- $131,012 spent. OUTSPOKEN OUTSPOKEN IS OUR FLAGSHIP INTERNATIONAL HUMAN RIGHTS ADVOCACY AND MESSAGING CAMPAIGN. WE WORK WITH WRITERS AND CREATORS OVERSEAS IN NATIONS THAT OUTLAW FREEDOMS FOR THE LGBT COMMUNITY, TO TELL THEIR STORY TO THE OUTSIDE WORLD IN THE HOPE THAT INTERNATIONAL AWARENESS WILL LEAD TO POLICY CHANGE IN THEIR OWN COUNTRIES. THIS PROGRAM FUNDS WRITERS AS WELL AS THE TECHNOLOGY NEEDED TO COLLECT THEIR STORIES AND BROADCAST THEM ABROAD.
- OTHER PROGRAMS
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.