PRISON LAW OFFICE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PRISON LAW OFFICE (EIN 94-2495939)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202411349349309126
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T19:37:53-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942590397 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARLSSON & LANE AN ACCOUNTANCY CORP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4725 FIRST ST STE 226 | AddressLine1Txt |
| City | PLEASANTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94566 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942495939 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRISON LAW OFFICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRIS | BusinessNameControlTxt |
| Phone | 5102802621 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARGOT MENDELSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5102802621 | PhoneNum |
| Signature | 2024-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARGOT | PersonFirstNm |
| Person Last | MENDELSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PENNY L LANE CPA | PreparerPersonNm |
| PTIN | P00743411 | PTIN |
| Phone | 9252715519 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARGOT MENDELSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,140,547 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | PRISONLAW.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE PRISON LAW OFFICE PROVIDES FREE LEGAL SERVICES TO PEOPLE INCARCERATED IN PRISONS, JAILS AND OTHER CORRECTIONAL FACILITIES, MAINLY IN CALIFORNIA, REGARDING THEIR CONDITIONS OF CONFINEMENT AND ISSUES RELATING TO THEIR PAROLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $791,026 | PYContributionsGrantsAmt |
| CY Contributions Grants | $921,842 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,207,846 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,382,861 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,072,762 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,765,090 | CYInvestmentIncomeAmt |
| PY Other Revenue | $84,307 | PYOtherRevenueAmt |
| CY Other Revenue | $70,754 | CYOtherRevenueAmt |
| PY Total Revenue | $24,155,941 | PYTotalRevenueAmt |
| CY Total Revenue | $16,140,547 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,428,816 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,068,561 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $851,898 | PYOtherExpensesAmt |
| CY Other Expenses | $958,314 | CYOtherExpensesAmt |
| PY Total Expenses | $4,280,714 | PYTotalExpensesAmt |
| CY Total Expenses | $5,026,875 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,875,227 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,113,672 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $89,399,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $104,217,285 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $224,584 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $262,654 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $89,174,682 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $103,954,631 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE PRISON LAW OFFICE IS TO ENSURE HUMANE AND CONSTITUTIONAL TREATMENT OF PEOPLE INCARCERATED IN CORRECTIONAL FACILITIES AND TO PROMOTE ALTERNATIVES TO INCARCERATION CONSISTENT WITH PUBLIC SAFETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,446,471 | ExpenseAmt |
| Revenue | $10,382,861 | RevenueAmt |
| Desc | THE PRISON LAW OFFICE IS COMMITTED TO PROTECTING THE CIVIL RIGHTS OF PEOPLE INCARCERATED IN CALIFORNIA'S CORRECTIONAL FACILITIES, TO FOSTER ALTERNATIVES TO INCARCERATION AND TO INCREASE COMMUNITY AWARENESS AND EDUCATION IN CORRECTIONAL ISSUES. | Desc |
| Total Program Service Expenses | $4,446,471 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5102802621 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DONALD SPECTER | |||||||
| EXECUTIVE DIRECTOR | 45.00 | Yes (X) | $302,000 | $0 | $6,532 | ||
| STEVEN FAMA | |||||||
| ATTORNEY | 45.00 | $248,037 | $0 | $22,007 | Yes (X) | ||
| ALISON HARDY | |||||||
| ATTORNEY | 45.00 | $226,108 | $0 | $21,731 | Yes (X) | ||
| SARA NORMAN | |||||||
| ATTORNEY | 45.00 | $240,675 | $0 | $10,806 | Yes (X) | ||
| MARGOT MENDELSON | |||||||
| ATTORNEY | 45.00 | $182,157 | $0 | $15,420 | Yes (X) | ||
| CHRISTIANNE HIPPS | |||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SETH MORRIS | |||||||
| VICE PRESIDENT/TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JASON BELL | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| VANITA GAONKAR | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| NICK GREGORATOS | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JEAN LU | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL MARCUM | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| CLAIRE MCDONNELL | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| VISHAL SHAH | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ADRIENNE YANDELL | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,198,977 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,496 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $842,219 | GovernmentGrantsAmt |
| All Other Contributions | $79,623 | AllOtherContributionsAmt |
| Total Contributions | $921,842 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ATTORNEY FEES | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $10,382,861 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,382,861 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,382,861 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $553,397 | TotalRevenueColumnAmt |
| Exclusion | $553,397 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,754 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,754 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,754 | TotalRevenueColumnAmt |
| Exclusion | $35,754 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,211,693 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,211,693 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,211,693 | TotalRevenueColumnAmt |
| Exclusion | $4,211,693 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $35,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $35,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,140,547 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,417,861 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,800,844 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,600 | TotalAmt |
| Program Services | $1,101,800 | ProgramServicesAmt |
| Management And General | $120,800 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,282,647 | TotalAmt |
| Program Services | $2,075,901 | ProgramServicesAmt |
| Management And General | $206,746 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,080 | TotalAmt |
| Program Services | $283,918 | ProgramServicesAmt |
| Management And General | $41,162 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,234 | TotalAmt |
| Program Services | $215,972 | ProgramServicesAmt |
| Management And General | $22,262 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,225 | TotalAmt |
| Management And General | $28,225 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,852 | TotalAmt |
| Program Services | $270,778 | ProgramServicesAmt |
| Management And General | $103,074 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,409 | TotalAmt |
| Program Services | $93,550 | ProgramServicesAmt |
| Management And General | $11,859 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,162 | TotalAmt |
| Program Services | $129,476 | ProgramServicesAmt |
| Management And General | $686 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,648 | TotalAmt |
| Program Services | $108,605 | ProgramServicesAmt |
| Management And General | $23,043 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,715 | TotalAmt |
| Program Services | $26,032 | ProgramServicesAmt |
| Management And General | $2,683 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OFFICE EQUIPMENT | $58,736 | $53,247 | $5,489 |
| LIBRARY | $25,055 | $25,055 | |
| POSTAGE | $20,947 | $18,990 | $1,957 |
| TAXES AND LICENSES | $16,156 | $14,109 | $2,047 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,409 | TotalAmt |
| Program Services | $29,038 | ProgramServicesAmt |
| Management And General | $10,371 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,026,875 | TotalAmt |
| Program Services | $4,446,471 | ProgramServicesAmt |
| Management And General | $580,404 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441,778 | BOYAmt |
| EOY | $652,797 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,430 | BOYAmt |
| EOY | $5,261,353 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,881,203 | BOYAmt |
| EOY | $3,883,703 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,138 | BOYAmt |
| EOY | $26,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,356,653 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,941,557 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,444,228 | BOYAmt |
| EOY | $3,415,096 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,111,489 | BOYAmt |
| EOY | $90,978,070 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,399,266 | BOYAmt |
| EOY | $104,217,285 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,867 | BOYAmt |
| EOY | $251,788 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,788 | BOYAmt |
| EOY | $10,866 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,929 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,584 | BOYAmt |
| EOY | $262,654 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,174,682 | BOYAmt |
| EOY | $103,954,631 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,174,682 | BOYAmt |
| EOY | $103,954,631 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,399,266 | BOYAmt |
| EOY | $104,217,285 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $11,113,672 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,683,053 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$16,776 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $625,234 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $863,194 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $812,912 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $791,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $921,842 | CurrentTaxYearAmt |
| Total | $4,014,208 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $625,234 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $863,194 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $812,912 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $791,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $921,842 | CurrentTaxYearAmt |
| Total | $4,014,208 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,014,208 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,054,188 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,993,747 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,998,371 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,665,081 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $553,397 | CurrentTaxYearAmt |
| Total | $8,264,784 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,278,992 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $39,700,145 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.32690 | PublicSupportCY170Pct |
| Public Support PY170 | 0.28800 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | PUBLIC SUPPORT IS ABOVE 10% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,561,770 | OtherCostOrOtherBasisAmt |
| Book Value | $1,561,770 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,641,392 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,788,066 | DepreciationAmt |
| Book Value | $1,853,326 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,491 | OtherCostOrOtherBasisAmt |
| Depreciation | $153,491 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,415,096 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,806,824 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,683,053 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,683,053 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,123,771 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,776 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $16,776 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,140,547 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,026,875 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,026,875 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,026,875 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS EVAULATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. IN MANAGEMENT'S JUDGMENT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DONALD SPECTER | ||||||||||||||
| EXECUTIVE DIRECTOR | $301,000 | $0 | $1,000 | $0 | $0 | $0 | $0 | $0 | $6,532 | $0 | $308,532 | $0 | $0 | $0 |
| STEVEN FAMA | ||||||||||||||
| ATTORNEY | $247,037 | $0 | $1,000 | $0 | $0 | $0 | $0 | $0 | $22,007 | $0 | $270,044 | $0 | $0 | $0 |
| ALISON HARDY | ||||||||||||||
| ATTORNEY | $225,108 | $0 | $1,000 | $0 | $0 | $0 | $0 | $0 | $21,731 | $0 | $247,839 | $0 | $0 | $0 |
| SARA NORMAN | ||||||||||||||
| ATTORNEY | $239,675 | $0 | $1,000 | $0 | $0 | $0 | $0 | $0 | $10,806 | $0 | $251,481 | $0 | $0 | $0 |
| MARGOT MENDELSON | ||||||||||||||
| ATTORNEY | $181,157 | $0 | $1,000 | $0 | $0 | $0 | $0 | $0 | $15,420 | $0 | $197,577 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | EFFORTS ARE MADE BY RESEARCHING INDUSTRY DATA TO DETERMINE THE COMPETITIVENESS OF SALARIES AND RELATED BENEFITS. |
| PART I, LINE 7 | BONUSES ARE GIVEN TO EMPLOYEES AT YEAR-END AT THE EXECUTIVE DIRECTOR'S DISCRETION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PERIODICALLY REVIEWED FOR COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. EFFORTS ARE MADE BY RESEARCHING INDUSTRY DATA TO DETERMINE THE COMPETITIVENESS OF SALARIES AND RELATED BENEFITS. THE ORGANIZATION ALSO UTILIZES AN INDEPENDENT THIRD PARTY CONSULTANT TO ASSIST WITH COMPENSATION DECISIONS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 1023, FORM 990 AND FORM 990-T (IF APPLICABLE) AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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