A group strongly opposed to LGBT rights has declared itself a church.

Miranda Blue at Right Wing Watch reports that the Colorado Springs-based Christian conservative organization founded by James Dobson as recently as the 2014 fiscal year filed as a non-church 501(c)(3) nonprofit.

“But when the group posted a Form 990 for the 2015 fiscal year on its website – dated October 26, 2017, and reporting a massive budget of $89 million – it was emblazoned with the message 'Not required to file and not filed with the IRS. Not for public inspection,'” Blue wrote.

Focus on the Family identified itself as a “church, convention of churches or association of churches” on the form. The IRS lists the group as a church that is not required to file a 990.

The group is politically outspoken and has advocated against LGBT rights, including marriage equality and adoption by gay and lesbian couples. On its website, the group warns against a supposed threat to bathroom safety posed by transgender people.

(Related: Focus on the Family's Jim Daly compares gay marriage to adultery.)

Gail Harmon, an attorney who has advised nonprofits on tax law for more than 30 years, called the revelation “shocking.”

“There's nothing about them that meets the traditional definition of what a church is,” Harmon said. “They don't have a congregation, they don't have the rites of various parts of a person's life. There's a whole system for what a church is.”

In addition to not being required to file with the IRS, churches are rarely audited.

At an event last year celebrating Focus on the Family's 40th anniversary, Vice President Mike Pence promised the group it had an “unwavering ally” in President Donald Trump.

In 2009, Focus on the Family sold its “ex-gay” ministry Love Won Out to Exodus International. Four years later, the ministry apologized for the harm it had caused LGBT people and acknowledged that its mission – to “cure” LGBT people of their sexuality or gender identity – was a hollow promise.