NATIONAL HEALTH LAW PROGRAM INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL HEALTH LAW PROGRAM INC (EIN 95-3080947)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-10
- IRS object ID
- 202442849349301434
- Schema version
- 2023v5.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-10T15:56:44-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562306396 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEACH FREEMAN LIM & CLELAND LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 861 PARKVIEW DR N SUITE 200 | AddressLine1Txt |
| City | EL SEGUNDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90245 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953080947 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL HEALTH LAW PROGRAM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 3102046010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3701 WILSHIRE BLVD 315 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH TAYLOR | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3102046010 | PhoneNum |
| Signature | 2024-10-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEVE CLELAND | PreparerPersonNm |
| PTIN | P00367242 | PTIN |
| Phone | 3104471234 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ELIZABETH TAYLOR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3701 WILSHIRE BLVD 315 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,543,569 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HEALTHLAW.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT AND ADVANCE THE HEALTH RIGHTS OF LOW INCOME AND UNDERSERVED INDIVIDUALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,734,416 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,293,724 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $40,712 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $655,406 | CYProgramServiceRevenueAmt |
| PY Investment Income | $206,798 | PYInvestmentIncomeAmt |
| CY Investment Income | $734,964 | CYInvestmentIncomeAmt |
| PY Other Revenue | $95,203 | PYOtherRevenueAmt |
| CY Other Revenue | $69,703 | CYOtherRevenueAmt |
| PY Total Revenue | $11,077,129 | PYTotalRevenueAmt |
| CY Total Revenue | $9,753,797 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,429,379 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $976,243 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,955,117 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,499,012 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $677,604 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,516,207 | PYOtherExpensesAmt |
| CY Other Expenses | $1,744,679 | CYOtherExpensesAmt |
| PY Total Expenses | $9,900,703 | PYTotalExpensesAmt |
| CY Total Expenses | $10,219,934 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,176,426 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$466,137 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,831,527 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,323,333 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,751,201 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,035,717 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,080,326 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,287,616 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O.THE NATIONAL HEALTH LAW PROGRAM PROTECTS AND ADVANCES THE HEALTH CARE RELATED CIVIL RIGHTS OF LOW-INCOME INDIVIDUALS, FAMILIES, AND UNDERSERVED COMMUNITIES. OUR ADVOCACY STRIVES TO GIVE VOICE TO LOW-INCOME PEOPLE AND FAMILIES IN FEDERAL AND STATE POLICY MAKING. THE NATIONAL HEALTH LAW PROGRAM LITIGATES TO ENSURE THAT LOW-INCOME PEOPLE AND UNDERSERVED COMMUNITIES CAN OBTAIN QUALITY HEALTH CARE TO WHICH THEY ARE ENTITLED BECAUSE OF VARIOUS FEDERAL AND STATE LAWS, SUCH AS MEDICAID, THE AFFORDABLE CARE ACT, AMERICANS WITH DISABILITIES ACT, THE CHILDREN'S HEALTH INSURANCE PROGRAM, THE CIVIL RIGHTS ACT OF 1964 AND MANY OTHER LAWS AND POLICIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,980,400 | ExpenseAmt |
| Grant | $976,243 | GrantAmt |
| Revenue | $316,826 | RevenueAmt |
| Desc | SEE SCHEDULE O.LITIGATION:PARTNERING WITH STATE AND LOCAL ADVOCATES ACROSS THE COUNTRY, ATTORNEYS FOR THE NATIONAL HEALTH LAW PROGRAM REPRESENTED LOW-INCOME INDIVIDUALS AND FAMILIES IN LITIGATION TO ENFORCE PROVISIONS OF THE MEDICAID ACT AND OTHER FEDERAL AND STATE HEALTH AND CIVIL RIGHTS LAWS.FOR EXAMPLE, IN 2023, THE ORGANIZATION BROUGHT LITIGATION TO PREVENT STATES FROM UNLAWFULLY DROPPING PEOPLE FROM THE MEDICAID ROLLS AS THEY REDETERMINE MEDICAID ELIGIBILITY NOW THAT THE COVID EMERGENCY HAS OFFICIALLY ENDED. WE ALSO CONTINUED LITIGATION TO ENSURE TRANSPARENCY AND ACCOUNTABILITY, DUE PROCESS, AND ACCESS TO SERVICES, INCLUDING SEVERAL CASES TO ENSURE THAT MEDICALLY FRAGILE CHILDREN RECEIVE THE SERVICES THAT ARE GUARANTEED THEM UNDER MEDICAID'S EARLY AND PERIODIC SCREENING, DIAGNOSTIC AND TREATMENT PROVISIONS AND CASES TO ENFORCE THE ANTI-DISCRIMINATION PROVISIONS OF THE AFFORDABLE CARE ACT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,581,385 | ExpenseAmt |
| Revenue | $21,755 | RevenueAmt |
| Desc | SEE SCHEDULE O.NATIONAL POLICY:THE NATIONAL HEALTH LAW PROGRAM'S HEALTH POLICY WORK ADVOCATES FOR PROTECTION AND EXPANSION OF HEALTH AND CIVIL RIGHTS OF LOW-INCOME INDIVIDUALS AND FAMILIES AND UNDERSERVED COMMUNITIES. THE NATIONAL HEALTH LAW PROGRAM'S HEALTH POLICY EFFORTS IN 2023 INCLUDED BUT WERE NOT LIMITED TO THE FOLLOWING: (1) ADVOCATING FOR LEGISLATION TO CLOSE THE COVERAGE GAP AND INCREASE FUNDING FOR HOME AND COMMUNITY BASED SERVICES; (2) WORKING TO PREVENT DAMAGE CAUSED BY THE END OF THE PUBLIC HEALTH EMERGENCY, THROUGH ADVOCACY AT THE FEDERAL LEVEL AND SUPPORT TO ADVOCATES AT THE STATE LEVEL; (3) PROVIDING LEGAL AND POLICY SUPPORT TO NATIONAL AND STATE BASED COALITIONS WORKING TO PROTECT, AND WHERE POSSIBLE, EXPAND ACCESS TO HEALTH CARE FOR LOW-INCOME INDIVIDUALS, FAMILIES AND UNDERSERVED COMMUNITIES; (4) PROVIDING LEGAL SUPPORT AND PROBLEM-SOLVING EXPERTISE TO POLICYMAKERS, ADVOCATES, AND PROVIDERS AS LEGAL ISSUES ARISE AT THE ADMINISTRATIVE (REGULATORY) AND STATE IMPLEMENTATION LEVELS; (5) PROVIDING LEGAL SUPPORT TO POLICYMAKERS TO CONSIDER NEW MODELS FOR PROVIDING HEALTH CARE TO ALL.DURING 2023 THE NATIONAL HEALTH LAW PROGRAM AGAIN INCREASED ITSSUBSTANTIAL EFFORTS TO COUNTER HEALTH CARE DISPARITIES AND DEFEND CIVIL RIGHTS LAWS, INCLUDING BY ADVOCATING FOR STRONG REGULATIONS TO ENFORCE SECTION 1557, THE ANTI-DISCRIMINATION PROVISION OF THE AFFORDABLE CARE ACT.IN 2023, NATIONAL HEALTH LAW PROGRAM STAFF PROVIDED STATE AND FEDERAL HEALTH CARE ADVOCATES LEGAL ASSISTANCE FOR MYRIAD POLICY AND LEGAL CONCERNS OF LOW-INCOME INDIVIDUALS AND FAMILIES. STAFF MEMBERS WERE ALSO INVOLVED IN AND/OR FEATURED IN SCORES OF CONFERENCES AND TRAINING EVENTS. STAFF ALSO PRODUCED NUMEROUS FACT SHEETS, ISSUE BRIEFS, Q&A'S, AND ADDITIONAL RESOURCES THAT WERE SHARED VIA LISTSERVS, EMAIL, SOCIAL MEDIA PLATFORMS, PRESS OUTREACH, AND OTHER MEANS. MUCH OF THIS WORK PRODUCT WAS ALSO POSTED ON THE ORGANIZATION'S WEBSITE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,646,574 | ExpenseAmt |
| Revenue | $315,065 | RevenueAmt |
| Desc | SEE SCHEDULE O.CALIFORNIA POLICY:IN 2023, THE NATIONAL HEALTH LAW PROGRAM ENGAGED IN SIGNIFICANT EFFORTS TO HELP DEVELOP AND IMPLEMENT IMPROVEMENTS TO CALIFORNIA'S PUBLICLY FUNDED HEALTH CARE SYSTEM. SOME OF THE KEY HEALTH CARE EXPANSION EFFORTS INCLUDED: EXPANDING ACCESS TO PREMIUM ASSISTANCE FOR MARKETPLACE INSURANCE REGARDLESS OF IMMIGRATION STATUS, IMPLEMENTING THE EXPANSION OF MEDI-CAL COVERAGE AND ACCESS TO SERVICES AMONG JUSTICE-INVOLVED POPULATIONS IN CALIFORNIA; INCLUDING COMMUNITY HEALTH WORKERS, DOULA BENEFITS, BEHAVIORAL HEALTH SERVICES, SERVICES FOR FOSTER YOUTH, AND MANY OTHERS, AS MEDI-CAL BENEFITS; CONTINUING ONGOING EFFORTS TO EXPAND ACCESS TO SEXUAL AND REPRODUCTIVE HEALTH CARE, INCLUDING DOULA AND CONTRACEPTIVE SERVICES; AND IMPLEMENTING CHANGES TO MEDI-CAL THROUGH THE CALIFORNIA ADVANCING AND INNOVATING MEDI-CAL (CALAIM) INITIATIVE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $874,956 | ExpenseAmt |
| Desc | THE NATIONAL HEALTH LAW PROGRAM ENGAGED IN A NUMBER OF TARGETED PROJECTS TO SUPPORT OUR PRIMARY GOALS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $874,956 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $8,083,315 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | Yes (1) | 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 56 | 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 |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2022932200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H ST NW 700 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MARC FLEISCHAKER | |||||||
| GENERAL COUNSEL | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JANE PREYER | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ARIAN JUNE | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| REP HENRY WAXMAN | |||||||
| SENIOR ADVISOR TO THE BOARD | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANN KAPPLER | |||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAMINA SNEED | |||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NICK SMIRENSKY | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| RON L WISOR JR | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHELE JOHNSON | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM B SCHULTZ | |||||||
| VICE CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LOURDES A RIVERA | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DONALD B VERRILLI JR | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LD BRITT | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEANNA CULLINS | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN WILLIAMS | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JOEL FERBER | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ELIZABETH TAYLOR | |||||||
| EXECUTIVE DIRECTOR | 45.00 | $347,856 | $0 | $9,814 | Yes (X) | ||
| JORGE ADRIAN NARANJO | |||||||
| CHIEF OPERATING OFFICER | 45.00 | $227,956 | $0 | $48,904 | Yes (X) | ||
| KIMBERLY LEWIS | |||||||
| MANAGING ATTORNEY | 45.00 | $199,001 | $0 | $32,098 | Yes (X) | ||
| MARA YOUDELMAN | |||||||
| MANAGING ATTORNEY | 45.00 | $211,688 | $0 | $7,360 | Yes (X) | ||
| JANE PERKINS | |||||||
| LEGAL DIRECTOR | 45.00 | $263,514 | $0 | $30,414 | Yes (X) | ||
| SARAH SOMERS | |||||||
| MANAGING ATTORNEY | 45.00 | $202,545 | $0 | $24,167 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,452,560 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $152,757 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5155 PAYSPHERE CIRCLE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606740051 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING & CONSULTING | ServicesDesc |
| Compensation | $137,870 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $21,025 | FundraisingAmt |
| All Other Contributions | $8,272,699 | AllOtherContributionsAmt |
| Noncash Contributions | $1,792,307 | NoncashContributionsAmt |
| Total Contributions | $8,293,724 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ATTORNEY FEES | 541100 | $633,651 | $633,651 |
| CONFERENCE FEES & HONORARIUM | 611430 | $20,440 | $20,440 |
| PUBLICATIONS | 513120 | $1,315 | $1,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $655,406 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $736,784 | TotalRevenueColumnAmt |
| Exclusion | $736,784 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,190 | 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 | $70,190 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,190 | TotalRevenueColumnAmt |
| Exclusion | $70,190 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,787,405 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,785,095 | SecuritiesAmt |
| Other | $4,130 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,310 | SecuritiesAmt |
| Other | -$4,130 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,820 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $21,025 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $547 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$547 | TotalRevenueColumnAmt |
| Exclusion | -$547 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $60 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $60 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,753,797 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $653,646 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $806,427 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976,243 | TotalAmt |
| Program Services | $976,243 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,413 | TotalAmt |
| Program Services | $452,952 | ProgramServicesAmt |
| Management And General | $83,810 | ManagementAndGeneralAmt |
| Fundraising | $50,651 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,581 | TotalAmt |
| Program Services | $76,786 | ProgramServicesAmt |
| Management And General | $14,208 | ManagementAndGeneralAmt |
| Fundraising | $8,587 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,491,793 | TotalAmt |
| Program Services | $4,234,696 | ProgramServicesAmt |
| Management And General | $783,552 | ManagementAndGeneralAmt |
| Fundraising | $473,545 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,386 | TotalAmt |
| Program Services | $96,684 | ProgramServicesAmt |
| Management And General | $17,890 | ManagementAndGeneralAmt |
| Fundraising | $10,812 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $740,274 | TotalAmt |
| Program Services | $570,822 | ProgramServicesAmt |
| Management And General | $105,620 | ManagementAndGeneralAmt |
| Fundraising | $63,832 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,565 | TotalAmt |
| Program Services | $350,513 | ProgramServicesAmt |
| Management And General | $64,856 | ManagementAndGeneralAmt |
| Fundraising | $39,196 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,580 | TotalAmt |
| Program Services | $201,569 | ProgramServicesAmt |
| Management And General | $69,708 | ManagementAndGeneralAmt |
| Fundraising | $303 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,676 | TotalAmt |
| Program Services | $151,913 | ProgramServicesAmt |
| Management And General | $52,535 | ManagementAndGeneralAmt |
| Fundraising | $228 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,982 | TotalAmt |
| Program Services | $38,332 | ProgramServicesAmt |
| Management And General | $9,642 | ManagementAndGeneralAmt |
| Fundraising | $8 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,341 | TotalAmt |
| Program Services | $294,266 | ProgramServicesAmt |
| Management And General | $74,017 | ManagementAndGeneralAmt |
| Fundraising | $58 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,206 | TotalAmt |
| Program Services | $67,092 | ProgramServicesAmt |
| Management And General | $21,957 | ManagementAndGeneralAmt |
| Fundraising | $5,157 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,232 | TotalAmt |
| Program Services | $19,037 | ProgramServicesAmt |
| Management And General | $13,394 | ManagementAndGeneralAmt |
| Fundraising | $1,801 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349 | TotalAmt |
| Program Services | $279 | ProgramServicesAmt |
| Management And General | $70 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,333 | TotalAmt |
| Program Services | $29,132 | ProgramServicesAmt |
| Management And General | $8,561 | ManagementAndGeneralAmt |
| Fundraising | $1,640 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROFESSIONAL SERVICES | $306,481 | $227,473 | $78,666 | $342 |
| REPAIRS & MAINTENANCE | $125,758 | $93,339 | $32,279 | $140 |
| OFFICE SUPPLIES | $85,805 | $78,808 | $6,676 | $321 |
| TELEPHONE & INTERNET SE | $36,154 | $28,883 | $7,265 | $6 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,782 | TotalAmt |
| Program Services | $94,496 | ProgramServicesAmt |
| Management And General | $14,309 | ManagementAndGeneralAmt |
| Fundraising | $20,977 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,219,934 | TotalAmt |
| Program Services | $8,083,315 | ProgramServicesAmt |
| Management And General | $1,459,015 | ManagementAndGeneralAmt |
| Fundraising | $677,604 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,050,102 | BOYAmt |
| EOY | $2,065,384 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,378,362 | BOYAmt |
| EOY | $2,431,895 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,373 | BOYAmt |
| EOY | $312,246 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,149 | BOYAmt |
| EOY | $45,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,661 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,661 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,479 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,577,390 | BOYAmt |
| EOY | $20,615,886 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $566,672 | BOYAmt |
| EOY | $852,349 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,831,527 | BOYAmt |
| EOY | $26,323,333 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,170,455 | BOYAmt |
| EOY | $1,158,221 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,569 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $571,177 | BOYAmt |
| EOY | $877,496 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,751,201 | BOYAmt |
| EOY | $2,035,717 | 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 | $15,030,719 | BOYAmt |
| EOY | $17,577,246 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,049,607 | BOYAmt |
| EOY | $6,710,370 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,080,326 | BOYAmt |
| EOY | $24,287,616 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,831,527 | BOYAmt |
| EOY | $26,323,333 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$466,137 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $789,135 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $803,287 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$918,995 | 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 | $10,722,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,513,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,148,747 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,734,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,293,724 | CurrentTaxYearAmt |
| Total | $49,412,627 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,722,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,513,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,148,747 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,734,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,293,724 | CurrentTaxYearAmt |
| Total | $49,412,627 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $26,204,491 | SubstantialContributorsTotAmt |
| Public Support Total170 | $23,208,136 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $227,584 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $241,529 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $194,759 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $206,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $809,284 | CurrentTaxYearAmt |
| Total | $1,679,954 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,176 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $8,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60 | CurrentTaxYearAmt |
| Total | $16,989 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $51,109,570 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,476,015 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.45410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.50520 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,031 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $89,734 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $92,765 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $10,931,003 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,023,768 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $701,188 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $175,297 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $585,281 | CurrentYearMinus3Amt |
| Current Year Minus2 | $623,682 | CurrentYearMinus2Amt |
| Current Year Minus1 | $669,503 | CurrentYearMinus1Amt |
| Current Year | $701,188 | CurrentYearAmt |
| Total | $2,579,654 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $3,869,481 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $56,577 | CurrentYearMinus3Amt |
| Current Year Minus2 | $80,553 | CurrentYearMinus2Amt |
| Current Year Minus1 | $57,033 | CurrentYearMinus1Amt |
| Current Year | $92,765 | CurrentYearAmt |
| Total | $286,928 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $146,320 | CurrentYearMinus3Amt |
| Current Year Minus2 | $155,921 | CurrentYearMinus2Amt |
| Current Year Minus1 | $167,376 | CurrentYearMinus1Amt |
| Current Year | $175,297 | CurrentYearAmt |
| Total | $644,914 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $967,371 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,031 | CurrentYearAmt |
| Total | $3,031 | TotalAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,661 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,661 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITIES | Desc |
| Amt | $877,496 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $877,496 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,231,058 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $789,135 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $803,834 | OtherRevenueAmt |
| Revenue Not Reported | $1,592,969 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,638,089 | RevenueSubtotalAmt |
| Other Revenues Not Included | $115,708 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $115,708 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,753,797 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,023,768 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $803,834 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $803,834 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,219,934 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,219,934 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ENTITY EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE TAX POSITIONS WERE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. AS OF YEAR-END, THE ENTITY HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | IN-KIND/PRO BONO SERVICES 803,287. DIRECT FUNDRAISING EVENT EXPENSES 547. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT INCOME 115,708. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | IN-KIND/PRO BONO EXPENSES 803,287. DIRECT FUNDRAISING EVENT EXPENSES 547. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | 50TH ANNIVERSARY | Event1Nm |
| Gross Receipts Event1 | $21,025 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $21,025 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $547 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $21,025 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $21,025 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $547 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $547 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$547 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (20 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| CENTER FOR CIVIL JUSTICE (MI) | ||||||||
| 436 S SAGINAW ST SUITE 400 | FLINT | MI | 48502 | 381859780 | $40,000 | $0 | HEALTH LAW PARTNERSHIP | |
| CHARLOTTE CENTER FOR LEGAL ADVOCACY INC | ||||||||
| 1431 ELIZABETH AVE | CHARLOTTE | NC | 28204 | 561202940 | $50,000 | $0 | HEALTH LAW PARTNERSHIP | |
| DISABILITY LAW CENTER (UTAH) | ||||||||
| 205 N 400 WEST | SALT LAKE CITY | UT | 84103 | 870326807 | $50,000 | $0 | HEALTH LAW PARTNERSHIP | |
| FLORIDA HEALTH JUSTICE PROJECT (FHJP) | ||||||||
| 3793 IRVINGTON AVENUE | MIAMI | FL | 33133 | 823397515 | $40,014 | $0 | HEALTH LAW PARTNERSHIP & MEDICAID MONITORING PROJECT | |
| INDIANA JUSTICE PROJECT | ||||||||
| 6101 NORTH KEYSTONE AVENUE | INDIANAPOLIS | IN | 46220 | 861217450 | $50,000 | $0 | HEALTH LAW PARTNERSHIP | |
| LEGAL AID OF ARKANSAS | ||||||||
| 1200 WEST WALNUT STREET SUITE 3101 | ROGERS | AR | 727563521 | 710439977 | $45,000 | $0 | HEALTH LAW PARTNERSHIP & MEDICAID MONITORING PROJECT & ADS | |
| LEGAL AID SOCIETY OF COLUMBUS | ||||||||
| 1108 CITY PARK AVE 100 | COLUMBUS | OH | 43206 | 314416407 | $50,000 | $0 | HEALTH LAW PARTNERSHIP | |
| LEGAL COUNCIL FOR HEALTH JUSTICE (LCHJ) | ||||||||
| 17 N STATE ST 900 | CHICAGO | IL | 60602 | 363563802 | $40,000 | $0 | HEALTH LAW PARTNERSHIP & MEDICAID MONITORING PROJECT | |
| LEGAL SERVICES OF EASTERN MISSOURI (LSEM) | ||||||||
| 4232 FOREST PARK AVE | ST LOUIS | MO | 63108 | 430816805 | $127,400 | $0 | HEALTH LAW PARTNERSHIP & MEDICAID MONITORING PROJECT | |
| TENNESSEE JUSTICE CENTER | ||||||||
| 211 7TH AVE N 100 | NASHVILLE | TN | 37219 | 621630417 | $70,000 | $0 | HEALTH LAW PARTNERSHIP & MEDICAID MONITORING PROJECT | |
| THE ARC OF THE UNITED STATES | ||||||||
| 2000 PENNSYLVANIA AVENUE NW SUITE | WASHINGTON | DC | 20006 | 135642032 | $44,000 | $0 | ADMIN ADVOCACY | 500 |
| NEBRASKA APPLESEED | ||||||||
| 941 O ST SUITE 920 | LINCOLN | NE | 68508 | 470798343 | $40,000 | $0 | HEALTH LAW PARTNERSHIP | |
| COLORADO CENTER OF LAW & POLICY | ||||||||
| 789 N SHERMAN ST STE 300 | DENVER | CO | 80203 | 841264154 | $45,000 | $0 | HEALTH LAW PARTNERSHIP | |
| COMMUNITY LEGAL AID SOCIETY INC | ||||||||
| 100 WEST 10TH STREET | WILMINGTON | DE | 19801 | 516000158 | $45,000 | $0 | HEALTH LAW PARTNERSHIP | |
| DISABILITY RIGHTS CONNECTICUT | ||||||||
| 864 WETHERSFIELD AVENUE | HARTFORD | CT | 06114 | 813156636 | $45,000 | $0 | HEALTH LAW PARTNERSHIP | |
| MOUNTAIN STATE JUSTICE | ||||||||
| 1217 QUARRIER STREET | CHARLESTON | WV | 25301 | 550748332 | $40,000 | $0 | HEALTH LAW PARTNERSHIP | |
| NATIONAL CENTER FOR LESBIAN RIGHTS | ||||||||
| 870 MARKET STREET SUITE 370 | SAN FRANCISCO | CA | 94102 | 943086885 | $10,000 | $0 | ADMIN ADVOCACY | |
| ALABAMA DISABILITIES ADVOCACY PROGRAM | ||||||||
| UNIVERSITY OF ALABAMA BOX 870136 | TUSCALOOSA | AL | 35487 | 636001138 | $45,000 | $0 | ADS | |
| MISSISSIPPI CENTER FOR JUSTICE | ||||||||
| 5 OLD RIVER PLACE SUITE 203 | JACKSON | MS | 39202 | 134203234 | $45,000 | $0 | HEALTH LAW PARTNERSHIP | |
| OREGON LAW CENTER | ||||||||
| 522 SW 5TH AVE STE 812 | PORTLAND | OR | 97204 | 931194564 | $50,000 | $0 | HEALTH LAW PARTNERSHIP | |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART II | FormAndLineReferenceDesc |
| Explanation | ONE OF THE GRANTORS DISCLOSED ON SCHEDULE I RELFECTS PRIOR PERIOD ADJUSTMENTS TO TRUE-UP GRANTS ACCROSS ALL DONORS, WITH ADJUSTMENTS APPLIED TO FLORIDA HEALTH JUSTICE PROJECT (FHJP) FOR REPORTING PURPOSES. THE TOTAL GRANTS TO FHJP FOR 2023 AMOUNT TO $142,400; HOWEVER, THE ADJUSTED AMOUNT OF $40,014 REPRESENTS CUMULATIVE ADJUSTMENTS NECESSARY TO RECONCILE PAST DISCREPANCIES FOR ALL GRANTORS. THIS IS A FINAL TRUE-UP, AND NO FURTHER ADJUSTMENTS WILL BE MADE GOING FORWARD. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ELIZABETH TAYLOR | ||||||||||||||
| EXECUTIVE DIRECTOR | $347,856 | $0 | $0 | $0 | $0 | $0 | $8,265 | $0 | $1,549 | $0 | $357,670 | $0 | $0 | $0 |
| JANE PERKINS | ||||||||||||||
| LEGAL DIRECTOR | $263,514 | $0 | $0 | $0 | $0 | $0 | $7,905 | $0 | $22,509 | $0 | $293,928 | $0 | $0 | $0 |
| JORGE ADRIAN NARANJO | ||||||||||||||
| CHIEF OPERATING OFFICER | $227,956 | $0 | $0 | $0 | $0 | $0 | $7,187 | $0 | $41,717 | $0 | $276,860 | $0 | $0 | $0 |
| KIMBERLY LEWIS | ||||||||||||||
| MANAGING ATTORNEY | $199,001 | $0 | $0 | $0 | $0 | $0 | $5,826 | $0 | $26,272 | $0 | $231,099 | $0 | $0 | $0 |
| SARAH SOMERS | ||||||||||||||
| MANAGING ATTORNEY | $202,545 | $0 | $0 | $0 | $0 | $0 | $6,096 | $0 | $18,071 | $0 | $226,712 | $0 | $0 | $0 |
| MARA YOUDELMAN | ||||||||||||||
| MANAGING ATTORNEY | $211,688 | $0 | $0 | $0 | $0 | $0 | $5,946 | $0 | $1,414 | $0 | $219,048 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,792,307 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET PRICE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE OF THE BOARD SHALL HAVE THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATION'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. A DRAFT OF THE FORM 990 SHOULD BE READY FOR REVIEW BY THE FINANCE COMMITTEE OF THE BOARD PRIOR TO THE FILING DEADLINE. IF THE NEXT FINANCE COMMITTEE OF THE BOARD MEETING IS NOT SCHEDULED SOON ENOUGH, THE DRAFT WILL BE SENT TO ALL THE BOARD MEMBERS VIA EMAIL. BOARD MEMBERS CAN THEN ASK OR MAKE QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS. IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, IT IS PREFERRED THAT THE FINANCE COMMITTEE OF THE BOARD SHALL CONDUCT A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF THE FINANCE COMMITTEE OF THE BOARD DESIRES OR DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY SHOULD CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS WHICH THEY WOULD LIKE TO SEE. ONCE THE FINANCE COMMITTEE OF THE BOARD HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, THE FINANCE COMMITTEE WILL APPROVE THE REVIEW VIA EMAIL TO THE COO. THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. ALL OF THE QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE FINANCE COMMITTEE OF THE BOARD SHOULD BE DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ALL BOARD MEMBERS TO COMPLETE AN ANNUAL QUESTIONNAIRE TO VERIFY THERE ARE NO CONFLICTS OF INTEREST OR THAT ANY CONFLICTS OF INTEREST ARE DOCUMENTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION FOLLOWS THE PROCEDURES BELOW IN DETERMINING INSIDER COMPENSATION: THE INSIDERS OF THE ORGANIZATION ARE DEEMED AS FOLLOWS: -ANY MEMBER OF THE BOARD OF DIRECTORS -ANY OFFICER OF THE ORGANIZATION -EXECUTIVE DIRECTOR -ANY FAMILY MEMBER FOR ANY OF THE AFOREMENTIONED DEFINITION OF COMPENSATION - ALL-INCLUSIVE, INCLUDING ALL COMPENSATORY BENEFITS RECEIVED (OTHER THAN NONTAXABLE FRINGE BENEFITS); INCLUDES SALARIES, BONUSES, TAXABLE FRINGE BENEFITS, RETIREMENT PLAN CONTRIBUTIONS, LOAN AGREEMENTS, AND DEFERRED COMPENSATION AMOUNTS. DEFINITION OF REASONABLE COMPENSATION - AMOUNT OF COMPENSATION A SIMILAR ENTERPRISE, WHETHER TAXABLE OR TAX-EXEMPT, WOULD PAY FOR SIMILAR SERVICES UNDER SIMILAR CIRCUMSTANCES; REASONABLENESS OF COMPENSATION CAN BE ESTABLISHED BY INDEPENDENT COMPENSATION SURVEYS AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS. WHEN DETERMINING THE ANNUAL COMPENSATION FOR ANY INSIDER, THE ORGANIZATION SHALL ALWAYS UNDERTAKE AND SATISFY ALL THREE PRONGS OF THE REBUTTABLE PRESUMPTION SET FORTH IN THE INTERNAL REVENUE CODE REGARDING INTERMEDIATE SANCTIONS (SECTION 4958). 1. COMPENSATION ARRANGEMENT APPROVED IN ADVANCE BY INDEPENDENT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY (BOARD OF DIRECTORS OR A SUBCOMMITTEE THEREOF) THAT IS COMPOSED OF PERSONS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. 2. BEFORE MAKING THE REASONABLE COMPENSATION DETERMINATION, THE GOVERNING BODY (OR SUBCOMMITTEE THEREOF) RELIED UPON COMPARABILITY DATA (COMPARABILITY DATA INCLUDES COMPENSATION PAID BY COMPARABLE AND SIMILARLY SITUATED ENTITIES) IN DECIDING WHETHER TO APPROVE THE COMPENSATION. 3. GOVERNING BODY CONTEMPORANEOUSLY DOCUMENTS ITS BASIS FOR MAKING A REASONABLE COMPENSATION DETERMINATION, AS FOLLOWS: A. TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED BY THE BOARD, B. MEMBERS OF THE BOARD PRESENT DURING DEBATE ON THE COMPENSATION AMOUNT AND THOSE WHO VOTED ON IT AND HOW THEY VOTED ON IT, C. DESCRIPTION OF THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED, D. ANY ACTIONS BY A BOARD MEMBER HAVING A CONFLICT OF INTEREST (E.G. DISCLOSURE OF THE CONFLICT OF INTEREST; RECUSAL FROM THE DISCUSSION), E. DOCUMENTATION OF THE BASIS FOR THE COMPENSATION DETERMINATION BEFORE THE LATER OF THE NEXT BOARD MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE AUTHORIZED BODY ARE TAKEN. IT IS ESSENTIAL THAT ANY INDIVIDUAL WHOSE COMPENSATION IS BEING DISCUSSED NOT BE PRESENT DURING SUCH DISCUSSIONS. ALL IDENTIFIED PAYMENTS OF UNREASONABLE COMPENSATION TO AN INSIDER SHOULD BE CORRECTED (UNDOING OF THE UNREASONABLE COMPENSATION TO THE EXTENT POSSIBLE) AS SOON AS FEASIBLY POSSIBLE; FOR EXAMPLE, THE INSIDER SHOULD PAY BACK TO THE ORGANIZATION THE UNREASONABLE COMPENSATION AMOUNTS PLUS INTEREST TO PUT THE ORGANIZATION IN A FINANCIAL POSITION NO WORSE THAN THAT IN WHICH IT WOULD BE IF THE INSIDER WERE DEALING UNDER THE HIGHEST FIDUCIARY STANDARDS. THE REASONABLE COMPENSATION DISCUSSION SHOULD BE UNDERTAKEN BY THE BOARD AT LEAST ANNUALLY. THE ORGANIZATION SHALL REFRAIN, WHENEVER POSSIBLE, FROM PAYING CONTINGENT COMPENSATION TO INSIDERS AND ALSO AVOID THE PAYMENT OF GOLDEN PARACHUTE PAYMENTS TO INSIDERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | PROCEDURES FOR PUBLIC INSPECTION OF DOCUMENTS THE FOLLOWING ORGANIZATIONAL DOCUMENTS OF THE ORGANIZATION WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: - TAX EXEMPTION APPLICATION (FORM 1023) - INTERNAL REVENUE SERVICE DETERMINATION LETTER - ARTICLES OF INCORPORATION - BY-LAWS THE FOLLOWING DOCUMENTS OF THE ORGANIZATION WILL BE AVAILABLE ONLINE AT HEALTHLAW.ORG: - PUBLIC INSPECTION COPY OF THE FORM 990 FOR THE PREVIOUS THREE YEARS - AUDITED FINANCIAL STATEMENTS THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE SCHEDULE A - EXCESS CONTRIBUTORS OR SCHEDULE B - NAMES AND ADDRESSES OF CONTRIBUTORS. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORMS 990 HELD AT THEIR MAIN OFFICE ARE THE MOST UPDATED VERSIONS OF SUCH. FOR EXAMPLE, IN THE INSTANCE WHERE A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM 990 SHOULD BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. |
| FORM 990, PART XI, LINE 9: | IN-KIND/PRO BONO SERVICES -803,287. INVESTMENT INCOME -115,708. |
Comments