The Legal Reform Institute

Private foundation Arlington, VA EIN: 52-1964705

The Legal Reform Institute is a private foundation focused on International, Foreign Affairs & National Security, based in Arlington, VA. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $369K in total assets. In 2025, it made $7K in qualifying distributions. Net investment income was $374.

Key facts about The Legal Reform Institute

EIN
52-1964705
Latest 990 filing
Form 990-PF, 2025
Total assets
$369,370

Data from IRS Form 990-PF, 2025; updated October 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$369K

-3.2% YoY

Revenue

$374

-3.1% YoY

Qualifying Distributions

$7K

+3.9% YoY

Expenses

$13K

+47.9% YoY

Under IRS private-foundation payout rules, The Legal Reform Institute reported a distributable amount of $18K for 2025 — the minimum it must pay out in qualifying distributions.

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Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$20K$40K$60K2019 2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$369,370$381,691$389,888
Revenue$374$386$393
Expenses$12,695$8,583$6,362
Qualifying Distributions$6,733$6,483$6,359
Net Investment Income$374$386$393
Distributable Amount$18,449$19,012$19,356

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 13, 2025)
  2. Updated Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
  3. Added Form 990-PF for fiscal year 2019 (received by the IRS April 30, 2020)
  4. Updated Form 990-PF for fiscal year 2020 (received by the IRS May 10, 2021)
  5. Updated Form 990-PF for fiscal year 2021 (received by the IRS April 19, 2022)
  6. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 8, 2023)
  7. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 7, 2024)

Leadership & Key People

Officers and directors from IRS filings

The Legal Reform Institute is led by Jonathan Hay, President on every filing since 2019; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Jonathan Hay

    President

    On filings since 2019

    No compensation reported

  • Elizabeth Hebert

    Director

    On filings since 2019

    No compensation reported

Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Frequently asked questions about The Legal Reform Institute

How large is The Legal Reform Institute?

The Legal Reform Institute reported $369K in total assets on its 2025 IRS Form 990-PF. It paid out $7K in qualifying distributions that year, against a required minimum of $18K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

What is The Legal Reform Institute?

The Legal Reform Institute is a private foundation focused on International, Foreign Affairs & National Security, based in Arlington, VA. It holds $369K in total assets as of 2025.

What is The Legal Reform Institute's EIN?

The Legal Reform Institute's EIN (Employer Identification Number) is 52-1964705. IRS Form 990 filing data is available on this page for 2019–2025.

Data last updated October 2026. Sourced from IRS Form 990-PF filings.

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