- Subject
- Stephen Miller
- File type
- Investigation
- Status
- PUBLISHED
- Record
- 6 FACTS · 6 PRIMARY
- Sources
- 30
America First Legal
Stephen Miller's litigation arm, and the $27.1M gift that dwarfs its own reported revenue.
America First Legal (AFL, EIN 86-2190372) is Stephen Miller's post-administration litigation vehicle. The Bradley Foundation reported a single $27.1M gift to AFL in 2022, nearly 3x AFL's own reported 2023 revenue ($9.6M), a discrepancy that suggests money flowed through additional vehicles. AFL was also named in Jack Smith's Arctic Frost grand-jury subpoenas as part of the CPI infrastructure.
The investigation
The litigation division
AFL occupies the 'courtroom' layer of the conservative machine: where CPI provides personnel and Marble Freedom Trust provides money, AFL turns dark money into litigation. It was founded by Stephen Miller after the first Trump administration.
The 3x revenue discrepancy
The Bradley Foundation's 2022 990-PF reports a $27.1M single-grantee gift to AFL, while AFL's own 2023 990 reports $9.6M in total revenue. A 3x gap is a strong forensic signal that the real money flow exceeds the visible 990, plausibly routed via Bradley Impact Fund or an AFL-related entity.
Inside the Arctic Frost pool
America First Legal Foundation was directly named in Jack Smith's Arctic Frost subpoenas (GJ342, GJ343), and a Paychex payroll subpoena grouped 'AFL Foundation' with CPI, CRA, and Compass Legal Services as one shared payroll system, federal prosecutors treating them as a single integrated infrastructure. Stephen Miller appears in the Arctic Frost officer-match pool.
Stephen Miller
Founder, America First Legal
Former senior Trump White House adviser; founded AFL as an anti-civil-rights litigation shop. Appears in the Arctic Frost subpoena officer-match pool.
Eugene Scalia
Bradley Foundation director
Trump-1 Labor Secretary and Gibson Dunn partner; joined the Bradley board Jan 18, 2022, the foundation that gave AFL $27.1M.
Network map
- Person
- Organization
- Recorded relationship
- ● a verified primary record or stored query backs it
- ○ reported only
Map data as a table
Series and data
Records from FEC filings
Chart data as a table
| Yr | Txns | Total |
|---|---|---|
| 2019 | 11 | 349456.2 |
| 2020 | 42 | 1817806.88 |
| 2021 | 30 | 3526312.77 |
| 2022 | 66 | 15748207.7 |
| 2023 | 55 | 5433882.41 |
| 2024 | 137 | 42380971.25 |
| 2025 | 10 | 934701.73 |
| 2026 | 5 | 2158979.01 |
Records from IRS Form 990 filings (Schedule I grants), EIN 522166327
Chart data as a table
| Tax year | Total from dt |
|---|---|
| 2022 | 25000 |
| 2023 | 129250 |
| 2024 | 3191074 |
Records from IRS Form 990 filings (Schedule I grants), EIN 862190372
Chart data as a table
| Tax year | Total | Count | N grantors |
|---|---|---|---|
| 2021 | 301821 | 1 | 1 |
| 2022 | 28550380 | 4 | 4 |
| 2023 | 274848 | 6 | 5 |
| 2024 | 3267074 | 6 | 5 |
Records from public filings
Show the table (12 rows)
| Tax year | Orgs that year | Arraystringconcat(arraysort(groupuniqarray(any org)), ' | ') |
|---|---|---|
| 2013 | 3 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | STATE POLICY NETWORK | University of Dallas |
| 2014 | 3 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | STATE POLICY NETWORK | University of Dallas |
| 2015 | 3 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | STATE POLICY NETWORK | University of Dallas |
| 2016 | 3 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | STATE POLICY NETWORK | University of Dallas |
| 2017 | 7 | Children's Center Early Intervention & Family Support | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas |
| 2018 | 7 | Children's Center Early Intervention & Family Support | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas |
| 2019 | 5 | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas |
| 2020 | 7 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas | William A and Genevieve H Strong Foundation Trust |
| 2021 | 7 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas | William A and Genevieve H Strong Foundation Trust |
| 2022 | 7 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | INTERCOLLEGIATE STUDIES INSTITUTE INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas | William A and Genevieve H Strong Foundation Trust |
| 2023 | 6 | FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | University of Dallas | William A and Genevieve H Strong Foundation Trust |
| 2024 | 5 | KNIGHTS OF COLUMBUS CHARITABLE FUND INC | STATE POLICY NETWORK | State Financial Officers Foundation Inc | THE HERITAGE FOUNDATION | William A and Genevieve H Strong Foundation Trust |
Source: public filings · retrieved May 30, 2026
Records from public filings
- Distinct orgs
- 9
- Mn
- 2013
- Mx
- 2024
- Total filings
- 63
- Total comp all orgs
- 2055272
Source: public filings · retrieved May 30, 2026
Records from public filings
Show the table (11 rows)
| Person key | N orgs | Arraystringconcat(orgs, ' | ') |
|---|---|---|
| BRIDGETT WAGNER | 3 | Heritage Foundation | Foundation for Government Accountability | SFOF |
| LEONARD LEO | 2 | Rule of Law Trust | Marble Freedom Trust |
| REBEKAH MERCER | 2 | Manhattan Institute | Heritage Foundation |
| ROBERT LEVY | 2 | Foundation for Government Accountability | Cato Institute |
| EDWIN MEESE III | 2 | Heritage Foundation | Federalist Society |
| DONALD G SMITH | 2 | Manhattan Institute | Cato Institute |
| TODD GRAVES | 2 | The 85 Fund | Lucy Burns Institute / Ballotpedia |
| GARY MARX | 2 | Concord Fund | The 85 Fund |
| LEONARD A LEO | 2 | Federalist Society | Marble Freedom Trust |
| RICHARD W GRABER | 2 | Bradley Impact Fund | Lynde and Harry Bradley Foundation |
| ANN CORKERY | 2 | Concord Fund | The 85 Fund |
Source: public filings · retrieved May 30, 2026
Records from FEC filings, FEC C00867937
Show the table (10 rows)
| Transaction dt | Transaction amt | Stated purpose |
|---|---|---|
| 2024-10-31 | 4053309.9999999995 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-11-12 | 2324200 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-10-24 | 2216200 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-10-23 | 1842560 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-11-04 | 1802360 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-11-18 | 1478520 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-10-28 | 1321600 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-10-11 | 1212830 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-08-22 | 1146900 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
| 2024-10-22 | 1077300 | AUDIO VISUAL SERVICES, EVENT STAGING EXPENSE, & TRAVEL EXPENSES |
Source: FEC filings, FEC C00867937 · retrieved Oct 26, 2026
Records from FEC filings
Show the table (10 rows)
| Cmte id | Committee | Txns | Total | First dt | Last dt |
|---|---|---|---|---|---|
| C00867937 | TRUMP 47 COMMITTEE, INC. | 77 | 36827044.06 | 2024-05-08 | 2025-02-12 |
| C00762591 | SAVE AMERICA | 55 | 14782701.25 | 2021-03-05 | 2024-02-14 |
| C00828541 | NEVER SURRENDER, INC. | 93 | 9262757.55 | 2022-12-22 | 2025-07-22 |
| C00075820 | NRCC | 14 | 3160056.77 | 2021-04-30 | 2025-04-15 |
| C00580100 | DONALD J. TRUMP FOR PRESIDENT, INC. | 42 | 1428841.14 | 2019-04-08 | 2020-12-15 |
| C00825851 | MAKE AMERICA GREAT AGAIN INC. | 15 | 1294238.17 | 2022-10-07 | 2024-11-25 |
| C00790477 | MAKE AMERICA GREAT AGAIN, AGAIN! INC. | 9 | 1166630.27 | 2022-02-02 | 2022-09-22 |
| C00618389 | TRUMP VICTORY | 3 | 357902.43 | 2019-12-12 | 2020-11-18 |
| C00771477 | MAKE AMERICA GREAT AGAIN ACTION INC | 5 | 289365.87 | 2021-05-28 | 2021-09-20 |
| C00834630 | BUCKEYE VALUES PAC | 2 | 250000 | 2024-03-12 | 2024-03-18 |
Source: FEC filings · retrieved Jun 10, 2026
Records from public filings
Show the table (10 rows)
| Cmte id | Committee | Txns | Total | First dt | Last dt |
|---|---|---|---|---|---|
| C00867937 | TRUMP 47 COMMITTEE, INC. | 77 | 36827044.06 | 2024-05-08 | 2025-02-12 |
| C00762591 | SAVE AMERICA | 55 | 14782701.25 | 2021-03-05 | 2024-02-14 |
| C00828541 | NEVER SURRENDER, INC. | 93 | 9262757.55 | 2022-12-22 | 2025-07-22 |
| C00075820 | NRCC | 14 | 3160056.77 | 2021-04-30 | 2025-04-15 |
| C00580100 | DONALD J. TRUMP FOR PRESIDENT, INC. | 42 | 1428841.14 | 2019-04-08 | 2020-12-15 |
| C00825851 | MAKE AMERICA GREAT AGAIN INC. | 15 | 1294238.17 | 2022-10-07 | 2024-11-25 |
| C00790477 | MAKE AMERICA GREAT AGAIN, AGAIN! INC. | 9 | 1166630.27 | 2022-02-02 | 2022-09-22 |
| C00618389 | TRUMP VICTORY | 3 | 357902.43 | 2019-12-12 | 2020-11-18 |
| C00771477 | MAKE AMERICA GREAT AGAIN ACTION INC | 5 | 289365.87 | 2021-05-28 | 2021-09-20 |
| C00834630 | BUCKEYE VALUES PAC | 2 | 250000 | 2024-03-12 | 2024-03-18 |
Source: public filings · retrieved Jun 10, 2026
Records from FEC filings
Show the table (2 rows)
| Era | Txns | Total | Committees |
|---|---|---|---|
| before | 146 | 21032646.11 | 23 |
| after_GJ392 | 208 | 50037087.83 | 13 |
Source: FEC filings · retrieved Jul 16, 2026
Records from IRS Form 990 filings (Schedule I grants), EIN 454678325
The 15 largest of 30 rows by Grant amount. The table has every row.
Show the table (30 rows)
| Tax year | Recipient | Grant amount |
|---|---|---|
| 2024 | TURNING POINT USA | 10389921 |
| 2024 | MILWAUKEE SYMPHONY ORCHESTRA INC | 5000000 |
| 2024 | LEADERSHIP INSTITUTE | 3014050 |
| 2024 | COUNTY CITIZENS DEFENDING FREEDOM USA FOUNDATION INC | 2475000 |
| 2024 | EVERGREEN FREEDOM FOUNDATION | 1924654 |
| 2024 | MOMS FOR AMERICA | 1701000 |
| 2024 | BLACK PASTORS UNITED FOR EDUCATION | 1516399 |
| 2024 | FOUNDATION FOR EXCELLENCE IN HIGHER EDUCATION | 1078847 |
| 2024 | DO NO HARM | 1010000 |
| 2024 | GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION INC | 900000 |
| 2024 | SPEECH FIRST | 700000 |
| 2024 | ALLIANCE DEFENDING FREEDOM | 650000 |
| 2024 | MACKINAC CENTER FOR PUBLIC POLICY | 607000 |
| 2024 | TORCH OF FREEDOM FOUNDATION | 600000 |
| 2024 | PUBLIC INTEREST LEGAL FOUNDATION | 514953 |
| 2024 | ADVANCE COLORADO | 500000 |
| 2024 | PARENTS DEFENDING EDUCATION | 500000 |
| 2024 | CANTINAS ARTS FOUNDATION | 450000 |
| 2024 | FRANKLIN NEWS FOUNDATION | 446700 |
| 2024 | ACTON INSTITUTE FOR THE STUDY OF RELIGION AND LIBERTY | 435000 |
| 2024 | WISCONSIN INSTITUTE FOR LAW & LIBERTY | 405750 |
| 2024 | WALKAWAY FOUNDATION | 357500 |
| 2024 | THREEFOLD EDUCATION ASSOCIATION | 330000 |
| 2024 | THOMAS AQUINAS COLLEGE | 300000 |
| 2024 | CENTRAL FUND OF ISRAEL | 300000 |
| 2024 | YOUNG AMERICA'S FOUNDATION | 294400 |
| 2024 | JACK MILLER CENTER FOR TEACHING AMERICA'S FOUNDING PRINCIPLES AND HISTORY | 259333 |
| 2024 | LIBERTY JUSTICE CENTER | 250000 |
| 2024 | NATIONAL CENTER FOR JUSTICE AND LIBERTY INC | 250000 |
| 2024 | ST AUGUSTINE PREPARATORY ACADEMY | 250000 |
Source: IRS Form 990 filings (Schedule I grants), EIN 454678325 · retrieved Jul 16, 2026
Records from IRS Form 990 filings (Schedule I grants), EIN 522166327
The 15 largest of 25 rows by Total. The table has every row.
Show the table (25 rows)
| Recipient | Recipient EIN | Total |
|---|---|---|
| Dechomai Asset Trust | 260724604 | 100650000 |
| Legion of Christ | 060923895 | 25000000 |
| State Policy Network | 570952531 | 10510292 |
| Catholic University of America | 530196583 | 8102500 |
| Consumers' Research Inc | 221500498 | 6511000 |
| Real Clear Foundation | 522128875 | 5807000 |
| Institute for Justice | 521744337 | 5409005 |
| Reason Foundation | 953298239 | 5219585 |
| Federalist Society | 363235550 | 5192200 |
| Texas A&M Foundation | 742245072 | 5000000 |
| GMU Foundation | 541603842 | 4850500 |
| Cato Institute | 237432162 | 4363155 |
| Teneo Network Inc | 832151429 | 4261350 |
| Constitutional Defense Fund | 823203438 | 4050000 |
| With Angels Foundation | 870928457 | 3975000 |
| Lucy Burns Institute | 208036372 | 3905800 |
| ACANI Inc | 262387657 | 3685000 |
| Green Light Project | 464631639 | 3680000 |
| America First Legal Foundation | 862190372 | 3191074 |
| Pacific Legal Foundation | 942197343 | 2934885 |
| Competitive Enterprise Institute | 521351785 | 2708650 |
| Foundation for Government Accountability | 452637507 | 2560100 |
| Discovery Institute | 911521697 | 2505000 |
| Passages America Israel Inc | 812453820 | 2500000 |
| Middle East Forum | 237749796 | 2350000 |
Source: IRS Form 990 filings (Schedule I grants), EIN 522166327 · retrieved Jul 16, 2026
Records from IRS Form 990 filings (Schedule I grants), EIN 862190372
Show the table (17 rows)
| EIN | Organization | Tax year | Recipient | Recipient EIN | Grant amount | Stated purpose |
|---|---|---|---|---|---|---|
| 522166327 | Donors Trust Inc | 2024 | America First Legal Foundation | 862190372 | 3141074 | for general operations |
| 581493949 | NATL CHRISTIAN CHARITABLE FDN INC | 2024 | AMERICA FIRST LEGAL FOUNDATION | 862190372 | 56000 | LEGAL SERVICES |
| 522166327 | Donors Trust Inc | 2024 | America First Legal Foundation | 862190372 | 50000 | for election integrity effort |
| 821470217 | Conservative Partnership Institute | 2024 | America First Legal | 862190372 | 10000 | Mission and program support |
| 825070897 | THE SIGNATRY CHARITABLE TRUST | 2024 | America First Legal Foundation | 862190372 | 5000 | COMMUNITY DEVELOPMENT |
| 431890105 | Servant Foundation | 2024 | America First Legal Foundation | 862190372 | 5000 | COMMUNITY DEVELOPMENT |
| 203857927 | THE TREE OF LIFE FOUNDATION INTERNATIONAL INC | 2023 | AMERICAN FIRST LEGAL | 862190372 | 100000 | EDUCATION |
| 522166327 | Donors Trust Inc | 2023 | America First Legal Foundation | 862190372 | 99250 | for election reform activities |
| 821470217 | Conservative Partnership Institute | 2023 | America First Legal Foundation | 862190372 | 30298 | Mission and program support |
| 522166327 | Donors Trust Inc | 2023 | America First Legal Foundation | 862190372 | 30000 | for general operations |
| 815466677 | KNIGHTS OF COLUMBUS CHARITABLE FUND INC | 2023 | AMERICA FIRST LEGAL FOUNDATION | 862190372 | 10000 | GENERAL PURPOSE |
| 237825575 | NATIONAL PHILANTHROPIC TRUST | 2023 | AMERICA FIRST LEGAL FOUNDATION | 862190372 | 5300 | HEALTH |
| 454678325 | BRADLEY IMPACT FUND INC | 2022 | AMERICA FIRST LEGAL FOUNDATION | 862190372 | 27141275 | GENERAL CHARITABLE PURPOSES |
| 821470217 | Conservative Partnership Institute | 2022 | America First Legal Foundation | 862190372 | 1334105 | Mission and program support |
| 874414051 | FREEDOM IN THE WORLD INC | 2022 | AMERICA FIRST LEGAL | 862190372 | 50000 | SUPPORT |
| 522166327 | Donors Trust Inc | 2022 | America First Legal Foundation | 862190372 | 25000 | for general operations |
| 454678325 | BRADLEY IMPACT FUND INC | 2021 | AMERICA FIRST LEGAL FOUNDATION | 862190372 | 301821 | GENERAL CHARITABLE PURPOSES |
Source: IRS Form 990 filings (Schedule I grants), EIN 862190372 · retrieved Jul 16, 2026
The record
a verified primary record or stored query backs the row. reported by a secondary source only.
- ●
- ●Jack Smith's 'Arctic Frost' investigation issued 197 grand jury subpoenas targeting 430+ named Republican individuals and entities, the Conservative Partnership Institute (CPI) was directly subpoenaed at least 4 separate times as a target
- ●
- ●
- ●
- ●After the 2022 Bradley Impact Fund mega-grant of $27.1M, both Bradley and Conservative Partnership Institute zeroed out their AFL giving and were replaced by Donors Trust, whose grants to AFL scaled 127x from 2023 ($129,250) to 2024 ($3,191,074), a structural pivot from a named ideological foundation to a fully anonymizing donor-advised-fund sponsor
Sources · 30
- Primary 14
- Derived 13
- Reported 3
- [1]
- [2]
- [3]
- [4]
- [5]
- [6]
- [7]
- [8]
- [9]
- [10]
- [11]
- [12]
- [13]
- [14]
- [15]Records from FEC filings
- [16]Records from FEC filings
- [17]Records from FEC filings
- [18]Records from FEC filings, FEC C00867937
- [19]Records from IRS Form 990 filings (Schedule I grants), EIN 454678325
- [20]Records from IRS Form 990 filings (Schedule I grants), EIN 522166327
- [21]Records from IRS Form 990 filings (Schedule I grants), EIN 522166327
- [22]Records from IRS Form 990 filings (Schedule I grants), EIN 862190372
- [23]Records from IRS Form 990 filings (Schedule I grants), EIN 862190372
- [24]Records from public filings
- [25]Records from public filings
- [26]Records from public filings
- [27]Records from public filings
- [28]
- [29]
- [30]
Derived means a stored database query with its result rows and the filing key they trace to. How the facts are checked
How the facts are checked. Every fact on this page is tied to at least one document. Primary (14) is the filing or record itself. Derived (13) is a stored query over primary rows. Reported (3) stays marked open until a primary record is found. Read the method.
Provenance
- Last updated
- Oct 17, 2026
- Verified
- 6 findings by Oct 20, 2026
- Pipeline origin
- 5 human, 1 agent
Standalone copy of https://codyhall.site/investigations/america-first-legal. Generated Oct 26, 2026. Method: https://codyhall.site/method. The numbered sources below are the same as on the web page.