In its IRS Form 990 for Tax Year 2015, dated October 26, 2017, Focus on the Family for the first time declared itself a "church, convention of churches or association of churches", claiming that it was no longer required to file the IRS disclosure form and that the sources and disposition of its $89 million budget were "Not for public inspection." Tax Attorney Gail Harmon, who advises nonprofit organisations on tax law, said she found the declaration "shocking", noting that "There’s nothing about them that meets the traditional definition of what a church is. They don’t have a congregation, they don’t have the rites of various parts of a person’s life." A spokesperson for the organization stated that it changed its status “primarily to protect the confidentiality of our donors.”