2016-02-12T13:07:12-06:00 2015-06-30 132781641 Mitchell & Titus LLP One Battery Park Plaza New York NY 10004 990 2014-07-01 131655255 NAACP LEGAL DEFENSE & EDUC FUND INC NAAC 2129652200 40 Rector Street No 5th Fl New York NY 10006 SHERRILYN A IFILL President & Director-Counsel 2129652200 2016-02-12 1 FREDERICK E DAVIS JR P00446023 2127094500 2014 2016-08-17 19:52:53Z Sherrilyn A Ifill 40 Rector St5th Fl New York NY 10006 29327925 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. 24 23 68 50 0 0 9560800 15682220 2205519 1955956 1131937 1018071 12859 -176126 12911115 18480121 314000 2077500 0 0 6573570 6326553 695000 941035 2055392 5501917 5547450 13084487 14892538 -173372 3587583 51965428 54303424 6909362 7312078 45056066 46991346 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 9062974 1792500 1955956 Legal Program provides legal assistance in connection with civil and human rights covering voting, fair employment, education, housing, health, environmental problems and capital punishment. 1872117 Public Information disseminates relevant data about the organization's programs and goals to the general public. 398721 285000 The Herbert Lehman Program offers grants, generally of $2,000 annually to undergraduates and of $3,000 annually to law students. Preference is given to US citizens who are entering the first year of full-time study. 11333812 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 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 36 0 1 68 1 0 0 0 0 0 1 1 0 0 0 0 X 24 23 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 HI KS KY LA ME MD MA MI MN MS MO NE NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X X KEVIN C THOMSON 2129652214 40 RECTOR STREET NEW YORK NY 10006 Sherrilyn A Ifill President & Director-Couns 59.00 1.00 X X 360000 0 33256 Gerald S Adolph Chairman of the Board 8.00 1.00 X X 0 0 0 David W Mills Chairman of the Board 8.00 1.00 X X 0 0 0 Patrick A Bradford Secretary of the Board 4.00 1.00 X X 0 0 0 Clifford P Case III Treasurer of the Board 4.00 1.00 X X 0 0 0 William J Bynum Board Member 1.50 1.00 X 0 0 0 Judith I Byrd Board Member 1.50 1.00 X 0 0 0 James Castillo Board Member 1.50 1.00 X 0 0 0 Gregory Evans Board Member 1.50 1.00 X 0 0 0 Toni G Fay Board Member 1.50 1.00 X 0 0 0 Henry Louis Gates Jr Board Member 1.50 1.00 X 0 0 0 Laurie Robinson Haden Board Member 1.50 1.00 X 0 0 0 David E Kendall Board Member 1.50 1.00 X 0 0 0 Michael R Klein Board Member 1.50 1.00 X 0 0 0 Tonya Lewis Lee Board Member 1.50 1.00 X 0 0 0 William Lighten Board Member 1.50 1.00 X 0 0 0 Cecilia S Marshall Board Member 1.50 1.00 X 0 0 0 Gabriella E Morris Board Member 1.50 1.00 X 0 0 0 Adebayo Ogunlesi Board Member 1.50 1.00 X 0 0 0 Luis Penalver Board Member 1.50 1.00 X 0 0 0 Steven B Pfeiffer Board Member 1.50 1.00 X 0 0 0 Judith McCartin Scheide Board Member 1.50 1.00 X 0 0 0 Jonathan Soros Board Member 1.50 1.00 X 0 0 0 Angela Vallot Board Member 1.50 1.00 X 0 0 0 Kevin C Thomson Chief Financial Officer 39.50 0.50 X 156505 0 5418 Kevin M Keenan COO/General Counsel 39.50 0.50 X 190000 0 1870 Christina Swarns Director of Litigation 40.00 X 175000 0 20273 Leslie Proll Policy Director, DC Office 40.00 X 155000 0 31609 Monica Madrazo Director, HR & Administrat 40.00 X 135816 0 18318 Ryan P Haygood Deputy Director of Litigation 40.00 X 129431 0 1333 Donna S Gloeckner Director, Information Serv 40.00 X 120145 0 13614 ReNika Moore Senior Counsel 40.00 X 119788 0 11989 Leticia Smith-Evans Senior Counsel 40.00 X 119142 0 12531 1660827 0 150211 13 0 1 0 Millennium Technology Group 325 Broadway Suite 505 New York NY 10007 IT Consultant 652901 Community Counselling Service 295 Madison Avenue 2nd Floor New York NY 10017 Development Consultant 276250 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail Consultant 238130 40 Rector Condominium 295 Madison Avenue 2nd Floor New York NY 10017 Bldg. Maintenance 235983 Dwight Johnson Design 276 Fifth Avenue Suite 703 New York NY 10001 Special Events Consultant 109651 5 188685 1744854 13748681 526098 15682220 Court Fees 541100 1558231 1558231 Program Revenue 541100 397725 397725 1955956 628503 628503 10917571 10528003 389568 389568 389568 143675 1744854 319801 -176126 -176126 18480121 1955956 0 841945 1792500 1792500 285000 285000 1030010 712297 273279 44434 3993545 3263187 451955 278403 960516 769902 131590 59024 342482 259945 57178 25359 7557 7557 379822 379822 65698 65698 941035 941035 108934 108934 822130 714091 38188 69851 35517 7902 27615 922316 456357 83264 382695 415411 311147 54774 49490 627362 561494 45606 20262 775689 707035 18283 50371 231047 231047 128945 98101 21380 9464 762383 580291 126222 55870 108962 82771 18033 8158 Court Costs 62114 62114 Photos/Press Release 49872 15118 1393 33361 Library 28826 28826 Bar Association Dues 12065 12065 2800 2800 14892538 11333812 1503334 2055392 1024356 1482564 4775687 5688649 2735250 5956531 74635 82552 1145 3760 329955 285756 17419061 1845628 16264290 15573433 25078902 23658615 1681208 1571564 51965428 54303424 3071417 3583106 3834522 3725549 3423 3423 6909362 7312078 X 15631591 14579094 11314121 14412784 18110354 17999468 45056066 46991346 51965428 54303424 X 3587583 -913030 -739273 X X 0 1 X 1 0 X 10923245 14091387 7461310 9560800 15682220 57718962 10923245 14091387 7461310 9560800 15682220 57718962 21659852 36059110 682446 629921 543360 675383 628503 3159613 175293 323111 -105163 12858 -176126 229973 61108548 4990472 0.59010 0.67230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 59990 59990 162917 162917 222907 222907 14669631 14669631 14892538 14892538 894627 894627 223657 223657 0 0 0 0 927077 921518 804224 894627 3547446 5321169 188352 207198 225101 222907 843558 231769 230380 201056 223657 886862 1330293 4292 3711 8174 59990 76167 23471686 108 -1536 1211550 22258708 22124511 3638135 2290960 23471686 20758852 1812314 446655 22124511 23881401 -1002 3121547 20758852 22275278 27691 2544628 966196 23881401 0.03300 0.80400 0.16300 1 0 15718874 1302827 14416047 11389 3986 7403 1684298 536565 1147733 4500 2250 2250 15573433 FUNDS HELD IN TRUST FOR OTHERS 3423 3423 X 17458157 -913030 -913030 18371187 108934 108934 18480121 14783604 0 14783604 108934 108934 14892538 Part V, Line 4: Earnings from the Herbert Lehman Endowment are used to support scholarships. Part X, Line 2: NAACP LDF qualifies as a charitable organization as defined by IRC Section 501(c)(3) and, accordingly, are 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, 2015, 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 for years ended on or prior to June 30, 2011 under federal and New York tax jurisdictions. X X X X 1 Gabrielle Gilliam 338 Fenmore Street Brooklyn NY 11225 Corporate/Foundation Consultant 0 6684091 26663 6657428 Wall Consulting Services 1737 York Avenue 5A New York NY 10128 Corporate/Foundation Consultant 0 2228030 14000 2214030 Community Counselling Services 461 Fifth Avenue 3rd Floor New York NY 10017 Fundraising,Dev Services,Strategic Consulting 0 2143488 276250 1867238 Dwight Johnson Design 276 Fifth Ave Suite 703 New York NY 10001 Special Events Consultant (NEJAD) 0 1636774 109651 1527123 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail and Web Gift Consultant 0 1157147 138130 1019017 Soltide Consulting 190 Nelson Street Suite 1 Brooklyn NY 11231 Fundraing Consultant (75th Anniversavy-PA) 0 103865 12250 91615 SKAI Blue Media Inc 109 S Street Suite 119A Philadelphia PA 19107 Fundraing Consultant (75th Anniversavy-PA) 0 103865 42384 61481 Enrique Ball 80 Carroll Street Brooklyn NY 11231 Development Consultant 0 99423 47608 51815 14156683 666936 13489747 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 1636774 1531174 105600 73656 175323 5500 18642 LDF 75th Anniv-PA 207730 174655 33075 7708 35155 825 2 44025 39025 5000 450 2542 1888529 1744854 143675 81814 213020 6325 18642 319801 -176126 1 ACLU Racial Social Justice 125 Broad Street 18th Floor New York NY 10004 136213516 501(c)(4) 200000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race gender responsiveness education policies. ACLU Northern California 39 Drumm Street San Francisco CA 94111 940279770 501(c)(4) 93750 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Advocates for Children of New York 151 West 30th Street 5th Floor New York NY 10001 112247307 501(c)(3) 125000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform race and gender responsive education policies. Annenberg Institute for School Reform 383 Benefit Street Providence RI 02912 050258809 501(c)(3) 50000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Charles Hamilton Houston Institute 1557 Massachusetts Avenue Lewis Hall 203 Cambridge MA 02138 042103580 501(c)(3) 100000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Education Law Center 1315 Walnut Street Suite 400 PhiladelphiA PA 19107 232581102 501(c)(3) 125000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Just Children Legal Aid Justice Center 1000 Preston Avenue Suite A Charlottesville VA 22903 540884513 501(c)(3) 125000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race zn gender responsive education policies. Juvenile Justice Project of Louisiana 1820 St Charles Avenue Suite 205 New Orleans LA 70130 205961971 501(c)(3) 110000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Legal Aid of North Carolina-Advocates for Children's Services P O Box 2101 Durham NC 27702 311784161 501(c)(3) 100000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. National Center for Youth Law 405 14th Street 15th Floor Oakland CA 94612 942506933 501(c)(3) 75000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. New York Civil Liberties Union 125 Broad Street New York NY 10004 900808294 501(c)(3) 125000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. NYS Permanent Judicial Commission of Justice for Children 150 State Street 2nd Floor Albany NY 12207 133848875 501(c)(3) 25000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Philanthropy New York 79 Fifth Avenue 4th Floor New York NY 10003 133001403 501(c)(3) 15000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. The Reseach Foundation of CUNY 524 West 59th Street Room 60107B New York NY 10019 131988190 501(c)(3) 53750 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Tesas Appleseed 1609 Shoal Creek Boulevard Suite 201 Austin TX 78701 742804268 501(c)(3) 110000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. The Regents of The University of California 11000 Kinross Avenue Suite 211 Los Angeles CA 90095 956006143 501(c)(3) 140000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. USC Educational Foundation 1027 Barnwell Street Columbia SC 29208 576017985 501(c)(3) 5000 To provide direct student financial aid support for the summer of 2015. Kentucky Youth Advocates 11001 Bluegrass Parkway Suite 100 Jeffersontown KY 40299 610929390 501(c)(3) 90000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. Public Counsel Law Center 610 South Ardmore Avenue Los Angeles CA 90005 237105149 501(c)(3) 125000 To provide data analyses, litigation, policy advocacy, direct representation, and/or technical assistance to promote school discipline reform and race and gender responsive education policies. 17 2 Scholarship Grants 128 285000 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. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Sherrilyn A Ifill President & Director-Couns 325000 0 0 0 35000 0 0 0 33256 0 393256 0 0 0 Kevin C Thomson Chief Financial Officer 156505 0 0 0 0 0 0 0 5418 0 161923 0 0 0 Kevin M Keenan COO/General Counsel 190000 0 0 0 0 0 0 0 1870 0 191870 0 0 0 Christina Swarns Director of Litigation 175000 0 0 0 0 0 0 0 20273 0 195273 0 0 0 Leslie Proll Policy Director, DC Office 155000 0 0 0 0 0 0 0 31609 0 186609 0 0 0 Monica Madrazo Director, HR & Administrat 135816 0 0 0 0 0 0 0 18318 0 154134 0 0 0 Part I, Line 1a The President and Director-Counsel, Sherrilyn A. Ifill receives a housing allowance approved by the Compensation Board. This amount is included in her taxable income. Sherrilyn A Ifill President & Director-Counsel NAACP LDF provides a loan to all qualified employees up to $10,000.00 X 7000 3760 0 0 1 3760 X 40 526098 MV at close of business 0 0 0 Form 990, Part VI, Section B, line 11 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 has the opportunity to review and give comments on the 990. The final draft is then reviewed by Mitchell & Titus, LLP for filing. Part IV Line 12A and Part XI Line 2d: The independent audited financial statements are the combined statements of the NAACP Legal Defense and Educational fund, Inc. and its affiliate. 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 President & Director-Counsel (CEO). The President reviews the completed questionnaires for completeness, responsiveness and potential conflicts of interest. The President seeks the advice and counsel of the General Counsel with respect to further steps necessary to apprise the Board of potential conflicts of interest relating to any disclosed 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 2012, 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 also 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. Form 990, Part XI, line 9: Charges for Pension Benefit other than net periodic pension cost -739273. Form 990, Part XII, Line 2c: The process has not changed from prior years. 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 5700 Past usage Earl Warren Legal Training Program O 30000 Past usage Earl Warren Legal Training Program Q 35700 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