2024-05-14T13:21:58-05:00 2023-06-30 132781641 Mitchell & Titus LLP 80 Pine Street Suite 3200 New York NY 10005 990 2022-07-01 131655255 NAACP LEGAL DEFENSE & EDUC FUND INC NAAC 2129652200 40 Rector Street 5th Fl New York NY 10006 JANAI S NELSON President & Director-Counsel 2129652200 2024-05-14 1 JANAI NELSON XXX-XX-XXXX 0 FREDERICK E DAVIS JR P00446023 2127094500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Janai S Nelson 40 Rector Street 5th Fl New York NY 10006 322567679 0 X www.naacpldf.org X 1939 NY NAACP LDF's primary purpose is to support litigation in the areas of poverty and justice, education, voting rights, fair employment, capital punishment, administration of criminal justice, and to increase educational opportunities through scholarships. 25 24 219 77 0 0 87444171 54542710 372160 992937 -3463571 -25886468 -553001 -181690 83799759 29467489 2101912 3581027 0 0 23655204 27523734 1321331 709780 9699839 21626568 19908612 48705015 51723153 35094744 -22255664 371736467 393392319 11117136 9164739 360619331 384227580 X The NAACP Legal Defense and Educational Fund is America's legal counsel on issues of race. Through advocacy and litigation, LDF focuses on issues of education, voter protection, economic justice and criminal justice. We encourage students to embark on careers in the public interest through scholarship and internship programs. LDF pursues racial justice to move our nation toward a society that fulfills the promise of equality for all Americans. 0 0 24022277 783600 992937 The Legal Program provides legal assistance in connection with civil and human rights, including education equity, political participation, economic justice, and criminal justice. 8384688 0 0 The Thurgood Marshall Institute is a multidisciplinary center within the NAACP Legal Defense and Educational Fund, Inc. The Institute complements LDF's traditional litigation strengths and brings critical capabilities to the fight for racial justice, including research and targeted advocacy campaigns. 3844164 2797427 0 The Herbert Lehman Program offers grants, generally of $3,000 annually to U.S. citizen undergraduates and $15,000 annually to U.S. citizen law students. Preference is given to persons who are entering the first year of full-time study. 36251129 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 54 0 1 219 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AZ AR CA CO CT DC FL GA IL KS KY IN ME MD MA MI MN MS MO ND NE NH NJ NM NY NC NV OH OK OR PA RI SC TN UT VA WA WV WI HI TX X X KEVIN C THOMSON 2129652214 40 RECTOR STREET FL 5 NEW YORK NY 10006 Janai Nelson President & Director-Counsel 59.00 1.00 X X 448494 0 93933 Kim Koopersmith Co-Chairman of the Board 8.00 1.00 X X 0 0 0 Angela Vallot Co-Chairman of the Board 8.00 1.00 X X 0 0 0 Steven B Pfeiffer Secretary of the Board 4.00 1.00 X X 0 0 0 James Castillo Treasurer of the Board 4.00 1.00 X X 0 0 0 William J Bynum Board Member 2.00 0.50 X 0 0 0 Gerald Adolph Board Member 2.00 0.50 X 0 0 0 Robyn Coles Board Member 2.00 0.50 X 0 0 0 Leslie Cornfeld Board Member 2.00 0.50 X 0 0 0 Gregory Evans Board Member 2.00 0.50 X 0 0 0 Lisa Gilford Board Member 2.00 0.50 X 0 0 0 David E Kendall Board Member 2.00 0.50 X 0 0 0 Ronald Kirk Board Member 2.00 0.50 X 0 0 0 Michael R Klein Board Member 2.00 0.50 X 0 0 0 Colleen Foster Board Member 2.00 0.50 X 0 0 0 John R Stephens AKA John Legend Board Member 2.00 0.50 X 0 0 0 William Lighten Board Member 2.00 0.50 X 0 0 0 Cecilia L Marshall Board Member 2.00 0.50 X 0 0 0 Adebayo Ogunlesi Board Member 2.00 0.50 X 0 0 0 Luis Penalver Board Member 2.00 0.50 X 0 0 0 Anne K Small Board Member 2.00 0.50 X 0 0 0 Jonathan Soros Board Member 2.00 0.50 X 0 0 0 Cynthia Patton Board Member 2.00 0.50 X 0 0 0 Tony West Board Member 2.00 0.50 X 0 0 0 Ann Claire Williams Board Member 2.00 0.50 X 0 0 0 Kevin C Thomson Chief Financial Officer 39.50 0.50 X 247301 0 85470 Claude Johnson Chief Development Officer 40.00 0.00 X 341104 0 38519 Juan Martinez Chief Communications & Marketing Officer 40.00 0.00 X 228793 0 43047 Elisabeth North Chief Operatinf Officer 39.50 0.50 X 181387 0 22366 Samuel Spital Director of Litigation 40.00 0.00 X 265497 0 80276 Lisa Cylar Barrett Director of Policy 40.00 0.00 X 241931 0 67035 Jin Hee Lee Dir. of Strategic Int. 40.00 0.00 X 224861 0 90139 Anne Houghtaling Senior Deputy Director of Strategic Initiatives 40.00 0.00 X 187369 0 27262 Leah Aden Deputy Director of Litigation 40.00 0.00 X 186087 0 29597 Stuart Naifeh Manager, Redistricting Project 40.00 0.00 X 184284 0 50495 Raymond Audain Senior Counsel 40.00 0.00 X 181760 0 41830 Christopher Kemmitt Deputy Director of Litigation 40.00 0.00 X 180610 0 66751 Sherrilyn A Ifill Former President & Director-Counsel 0.00 0.00 X 767707 0 44465 3867185 0 781185 69 1 1 0 Empire Entertainment 100 Crosby Street Suite 301 New York NY 10012 Event Consultant 846298 Skadden Arps SLate Meagher P O Box 1764 White Plains NY 10602 Rental Company 793967 Allen & Gerritsen Inc 2 Seaport Lane Boston MA 02210 Legal Consultant 484221 Durable Digital 234 Fifth Avenue 2nd Floor New York NY 10001 Archives Website Developer 442704 260 Properties 260 Peachtree Street 2500 Atlanta GA 30303 Property Managment 442133 25 1396865 3919249 49226596 1809685 54542710 Court Fees 541100 773490 773490 Program Revenue 541100 219447 219447 992937 8209645 8209645 258629887 292726000 -34096113 -34096113 -34096113 192500 3919249 374190 -181690 -181690 29467489 992937 0 -26068158 783600 783600 2797427 2797427 2631850 1503024 507600 621226 19058463 14355265 2474260 2228938 1214007 898438 193554 122015 2714624 1881984 361319 471321 1904790 1506593 240667 157530 2878158 122762 2755396 5221499 5166733 27306 27460 102320 102320 5161 4661 500 709780 709780 748384 748384 578596 113784 249441 215371 66244 66244 2586242 1236951 197413 1151878 1012853 836023 92009 84821 1640409 1246480 196107 197822 498107 451780 18968 27359 2096651 1963921 27750 104980 1205061 882225 164225 158611 231671 169722 31488 30461 Press Release/Photos 638637 132293 1913 504431 Professional Dues/Membe 67766 58889 3512 5365 Library 43597 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Part X, Line 2: NAACP LDF qualifies as a charitable organization as defined by IRC Section 501(c)(3) and, accordingly, is exempt from federal income tax under IRC Section 501(a). Additionally, since it is publicly supported, contributions qualify for the maximum charitable contribution deduction under the IRC. NAACP LDF is also exempt from state and local income taxes. Management has analyzed the tax positions taken by this entity and has concluded that as of June 30, 2023, there were no uncertain tax positions taken or expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying combined financial statements. NAACP LDF is subject to audit by taxing jurisdictions; however, no audits for any tax periods are currently in progress. Management believes that the entity is no longer subject to income tax examinations by either the Federal or New York State tax for years ended on or prior to June 30, 2020. Part XI, Line 4b - Other Adjustments: Admin personnel cost for Endowment management Part XII, Line 4b - Other Adjustments: Admin personnel cost for Endowment management X X X X 1 Chapman Cubine & Hussey 2000 15th Street Suite 550 Arlington VA 22201 Fundraising Consultant 0 1332875 215380 1117495 1332875 215380 1117495 AZ AR CA CO CT DC FL GA IL KS KY IN ME MD MI MA MN MS MO ND NE NV NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI NEJAD Event 4111749 3919249 192500 126300 233657 14233 4111749 3919249 192500 126300 233657 14233 374190 -181690 1 Charleston Area Justice 2021 REYNOLDS AVE North Charleston SC 29405 461758506 501(c)3 25000 0 To further support the mission of the Sponsored Program GEORGIA EDUCATORS FOR EQUITY 227 SANDY SPRINGS PL SUITE D48 Atlanta GA 29405 863294081 501(c)3 20000 0 To further support the mission of the Sponsored Program Florida Rising Together 108000 BISCAYNE BLVD Miami FL 33161 453956785 501(c)3 40000 0 To further support the mission of the Sponsored Program Fusion Partnerships 1601 GUILFORD AVENUE 2 SOUTH Baltimore MD 21202 522148413 501(c)3 80000 0 To further support the mission of the Sponsored Program JUSTICE UNITY & SOCIAL 1813 ZETTLER RD COLUMBUS OH 45417 862447718 501(c)3 60000 0 To further support the mission of the Sponsored Program KENTUCKY CIVIC ENGAGEMENT 241 CREEKSIDE COURT UNIT A LEXINGTON KY 40504 832413836 501(c)3 50000 0 To further support the mission of the Sponsored Program LEAGUE OF WOMEN VOTERS OF FLORIDA 1001 N ORANGE AVE ORLANDO FL 32801 591385724 501(c)3 120000 0 To further support the mission of the Sponsored Program OHIO FAMILIES UNITE AGAINST POLICE BRUTALITY 245 BLUECREST AVE DAYTON OH 45417 851278755 501(c)3 25000 0 To further support the mission of the Sponsored Program ORGANIZING BLACK 3035 ARUNAH AVE BALTIMORE MD 21216 921236559 501(c)3 65000 0 To further support the mission of the Sponsored Program Tulsa Community Foundation 7030 S YALE AVE TULSA OK 74136 731554474 501(c)3 50000 0 To further support the mission of the Sponsored Program PLAYERS PHILANTHROPY FUND 1122 KENILWORTH DR TOWSON MD 21204 276601178 501(c)3 30000 0 To further support the mission of the Sponsored Program PURE JUSTICE 4530 W 34TH STREET HOUSTON TX 77092 822261227 501(c)3 25000 0 To further support the mission of the Sponsored Program RED HOOK INITIATIVE 767 HICKS STREET BROOKLYN NY 11231 203904662 501(c)3 50000 0 To further suppost the mission of the Sponsored Program SOUTHERN CENTER FOR HUMAN RIGHTS 60 WALTON STREET NW ATLANTA GA 30303 621025326 501(c)3 80000 0 To further support the mission of the Sponsored Program THE E3 FOUNDATION 1857 BERMUDA STONE ROAD CHARLESTON SC 29414 854237427 501(c)3 50000 0 To further support the mission of the Sponsored Program UNIVERSITY OF NORTH DAKOTA 215 CENTENNIAL DRIVE STOP 9003 GRAND FORKS ND 58202 456002491 501(c)3 7000 0 To further support the mission of the sponsored program. 16 0 Scholarship Grants 125 2797427 Part I, Line 2: The Herbert Lehman Scholarship program obtains documentation from every student receiving scholarship aid which indicates that he/she remains in good standing with the university or college he/she is attending. 1 X X X X X 0 0 0 0 0 0 0 0 0 Sherrilyn A Ifill Former President & Director-Counsel 527520 0 240187 0 0 0 12835 0 31630 0 812172 0 0 0 Janai Nelson President & Director-Counsel 448494 0 0 0 0 0 39800 0 54133 0 542427 0 0 0 Claude Johnson Chief Development Officer 341104 0 0 0 0 0 19300 0 19219 0 379623 0 0 0 Samuel Spital Director of Litigation 265497 0 0 0 0 0 29770 0 50506 0 345773 0 0 0 Kevin C Thomson Chief Financial Officer 247301 0 0 0 0 0 31337 0 54133 0 332771 0 0 0 Jin Hee Lee Dir. of Strategic Int. 224861 0 0 0 0 0 30445 0 59694 0 315000 0 0 0 Lisa Cylar Barrett Director of Policy 241931 0 0 0 0 0 15652 0 51383 0 308966 0 0 0 Juan Martinez Chief Communications & Marketing Off 228793 0 0 0 0 0 8036 0 35011 0 271840 0 0 0 Christopher Kemmitt Deputy Director of Litigation 180610 0 0 0 0 0 13366 0 53385 0 247361 0 0 0 Stuart Naifeh Manager, Redistricting Project 184284 0 0 0 0 0 13325 0 37170 0 234779 0 0 0 Raymond Audain Senior Counsel 181760 0 0 0 0 0 11400 0 30430 0 223590 0 0 0 Leah Aden Deputy Director of Litigation 186087 0 0 0 0 0 12157 0 17440 0 215684 0 0 0 Anne Houghtaling Senior Deputy Director of Strategic 187369 0 0 0 0 0 10363 0 16899 0 214631 0 0 0 Elisabeth North Chief Operatinf Officer 181387 0 0 0 0 0 11641 0 10725 0 203753 0 0 0 X 88 1809685 MV at close of business 0 0 0 Form 990, Part VI, Section B, line 11b A draft of form 990 is prepared by the Finance Department and reviewed by the CFO. Copies are then sent to Mitchell & Titus LLP for their review and comments. Once this is done, the Board of Directors receives a copy of the 990. The final draft is then filed. Form 990, Part VI, Line 12b: The Process has not changed from prior years. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy provides that the Board members and Officers complete a questionnaire and forward the completed document to the Office of the Chief Operating Officer(COO). The COO reviews the completed questionnaires for completeness, responsiveness and potential conflicts of interest. If necessary, the COO seeks the advice and counsel of the General Counsel with respect to further steps necessary to apprise the Board of potential conflicts of interest appearing on the questionnaires. In the event of recognized conflicts of interest, the President contacts the involved board member to assure his or her compliance with recusal requirements prior to any action affected by such conflict of interest. The LDF By-laws reserve authority for the Board to review the questionnaires annually. Form 990, Part VI, Section B, line 15a LDF By-laws permit payment of reasonable compensation for services rendered by officers and employees of the corporation. Pursuant to this authority, the Board created a Compensation Committee with the express purpose to review, on behalf of the Board, the compensation of the President & Director-Counsel (CEO). The Compensation Committee retained independent experts to prepare a formal study and recommendation of the reasonableness of the President's compensation. The report was received by the Committee and a determination was made that the study supported the reasonableness of the President's compensation. The Compensation Committee reported the results of the study and its determination to the Board in an executive session held in late 2023, with a quorum present. After discussion and consensus reached, the Board concurred with the recommendation and took informal action to express its favorable opinion of the compensation, without a vote. A copy of the independent study was mailed to all board members. Form 990, Part VI, Section C, line 18 NAACP Legal Defense & Educational Fund, Inc. makes the 990 available on its website under the "About Us" tab. Form 990, Part VI, Section C, line 19 LDF does not make its governance documents, conflict of interest policy and financial statements readily available upon request, but will do so based upon a discretionary determination by its CFO and/or General Counsel of the requesting individual's or entity's "need to know" such information. For example, upon request, financial statements are routinely made available to vendors, potential funders and entities with which LDF will have common business and/or public interest relationships requiring demonstration of the organization's sound fiscal status. EARL WARREN LEGAL TRAINING PROGRAM 40 Rector Street 5th Floor New York NY 10006 132695683 PROVIDE SCHOLARSHIPS TO LAW STUDENTS NY 501(c)(3) 7 NAACP Legal Defense and Educational Fund Inc 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Earl Warren Legal Training Program N 5156 Past usage Earl Warren Legal Training Program O 22460 Past usage Earl Warren Legal Training Program Q 136500 FMV EARL WARREN LEGAL TRAINING PROGRAM 40 Rector Street 5th Floor NEW YORK NY 10006 132695683 0 0 0 0 0 0 0 0 0 0