2023-05-15T14:08:23-05:00 2022-06-30 132781641 Mitchell & Titus LLP 80 Pine Street Suite 3200 New York NY 10005 990 2021-07-01 131655255 NAACP LEGAL DEFENSE & EDUC FUND INC NAAC 2129652200 40 Rector Street 5th Fl New York NY 10006 JANAI S NELSON President & Director-Counsel 2129652200 2023-05-15 1 JANAI NELSON XXX-XX-XXXX FREDERICK E DAVIS JR P00446023 2127094500 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Janai S Nelson 40 Rector Street 5th Fl New York NY 10006 317806552 0 X www.naacpldf.org X 1939 NY NAACP LDF's primary purpose is to support litigation in the areas of poverty and justice, education, voting rights, fair employment, capital punishment, administration of criminal justice, and to increase educational opportunities through scholarships. 25 24 185 93 0 0 169506318 87444171 1329990 372160 3348571 -3463571 0 -553001 174184879 83799759 825545 2101912 0 0 19129210 23655204 3237758 1321331 11049275 19284894 21626568 42477407 48705015 131707472 35094744 352444676 371736467 11354007 11117136 341090669 360619331 X The NAACP Legal Defense and Educational Fund is America's legal counsel on issues of race. Through advocacy and litigation, LDF focuses on issues of education, voter protection, economic justice and criminal justice. We encourage students to embark on careers in the public interest through scholarship and internship programs. LDF pursues racial justice to move our nation toward a society that fulfills the promise of equality for all Americans. 0 0 19700342 1921912 372160 The Legal Program provides legal assistance in connection with civil and human rights, including education equity, political participation, economic justice, and criminal justice. 10190396 0 0 The Thurgood Marshall Institute is a multidisciplinary center within the NAACP Legal Defense and Educational Fund, Inc. The Institute complements LDF's traditional litigation strengths and brings critical capabilities to the fight for racial justice, including research and targeted advocacy campaigns. 2270505 180000 0 The Herbert Lehman Program offers grants, generally of $2,000 annually to U.S. citizen undergraduates and $10,000 annually to U.S. citizen law students. Preference is given to persons who are entering the first year of full-time study. 32161243 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 48 0 1 185 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AZ AR CA CO CT DC FL GA IL KS KY IN ME MD MA MI MN MS MO ND NE NH NJ NM NY NC NV OH OK OR PA RI SC TN UT VA WA WV WI HI TX X X KEVIN C THOMSON 2129652214 40 RECTOR STREET FL 5 NEW YORK NY 10006 Sherrilyn A Ifill Pres & Dir-Coun. retired 03/22 59.00 1.00 X X 531229 0 92718 Gerald S Adolph Board Member 2.00 0.50 X 0 0 0 David W Mills Board Member 2.00 0.50 X 0 0 0 Steven B Pfeiffer Secretary of the Board 4.00 1.00 X X 0 0 0 James Castillo Treasurer of the Board 4.00 1.00 X X 0 0 0 William J Bynum Board Member 2.00 0.50 X 0 0 0 Clifford P Case III Board Member 2.00 0.50 X 0 0 0 Robyn Coles Board Member 2.00 0.50 X 0 0 0 Leslie Cornfeld Board Member 2.00 0.50 X 0 0 0 Gregory Evans Board Member 2.00 0.50 X 0 0 0 Lisa Gilford Board Member 2.00 0.50 X 0 0 0 David E Kendall Board Member 2.00 0.50 X 0 0 0 Ronald Kirk Board Member 2.00 0.50 X 0 0 0 Michael R Klein Board Member 2.00 0.50 X 0 0 0 Kim Koopersmith Co-Chairman of the Board 8.00 1.00 X X 0 0 0 John Legend Board Member 2.00 0.50 X 0 0 0 William Lighten Board Member 2.00 0.50 X 0 0 0 Cecilia S Marshall Board Member 2.00 0.50 X 0 0 0 Adebayo Ogunlesi Board Member 2.00 0.50 X 0 0 0 Luis Penalver Board Member 2.00 0.50 X 0 0 0 Anne K Small Board Member 2.00 0.50 X 0 0 0 Jonathan Soros Board Member 2.00 0.50 X 0 0 0 Angela Vallot Co-Chairman of the Board 8.00 1.00 X X 0 0 0 Tony West Board Member 2.00 0.50 X 0 0 0 Ann Claire Williams Board Member 2.00 0.50 X 0 0 0 Janai Nelson Pres & Dir began 03/22 39.50 0.50 X X 274637 0 21150 Kevin C Thomson Chief Financial Officer 39.50 0.50 X 202193 0 63479 Claude Johnson Chief Development Officer 39.50 0.50 X 43303 0 601 Christine Gregory Chief Ops Officer retired 03/22 39.50 0.50 X 209125 0 31809 Janell Byrd Director of Thurgood Marsh 40.00 0.00 X 235796 0 19287 Samuel Spital Director of Litigation 40.00 0.00 X 229083 0 58776 Lisa Cylar Barrett Director of Policy 40.00 0.00 X 202009 0 61522 Jin Hee Lee Dir. of Strategic Int. 40.00 0.00 X 191876 0 66716 Coty R Montag TMI Project Manager & Seni 40.00 0.00 X 169518 0 15985 Raymond Audain Senior Counsel 40.00 0.00 X 160400 0 26354 Juan Martinez Chief Communication officer 40.00 0.00 X 205888 0 38576 2655057 0 496973 38 0 1 0 Sypartners LLC 1801 W Olympic Blvd Passadena CA 91199 Media consultant 3812521 QCT Production 2000 15th Street N Arlington VA 22201 Media consultant 1357513 Chapman Cubine & Hussey 2000 15th Street N Suite 550 Arlington VA 22201 DirectMail/Online Consultant 1321331 Allen & Gerritsen Inc 2 Seaport Lane Boston MA 02210 Media consultant 1010865 One foot Production 372 8Th ST 2L Brooklyn NY 11215 Media consultant 899729 34 2526740 3014832 81902599 2556252 87444171 Court Fees 541100 372160 372160 372160 2491431 2491431 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1170931 13054847 COURT AWARDS AND FEES PENDING DISTRIBUTION 3423 RIGHT OF USE 4990050 4993473 X 70502201 -15566082 2943369 -12622713 83124914 674845 674845 83799759 50973539 2943369 2943369 48030170 674845 674845 48705015 Part V, Line 4: Earnings from the Herbert Lehman Endowment are used to support scholarships. Part X, Line 2: NAACP LDF qualifies as a charitable organization as defined by IRC Section 501(c)(3) and, accordingly, is exempt from federal income tax under IRC Section 501(a). Additionally, since it is publicly supported, contributions qualify for the maximum charitable contribution deduction under the IRC. NAACP LDF is also exempt from state and local income taxes. Management has analyzed the tax positions taken by this entity and has concluded that as of June 30, 2022, there were no uncertain tax positions taken or expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying combined financial statements. NAACP LDF is subject to audit by taxing jurisdictions; however, no audits for any tax periods are currently in progress. Management believes that the entity is no longer subject to income tax examinations by either the Federal or New York State tax for years ended on or prior to June 30, 2019. X X X X 1 Chapman Cubine & Hussey 2000 15th Street Suite 550 Arlington VA 22201 Fundraising Consultant 0 12310823 1321331 10989492 12310823 1321331 10989492 AZ AR CA CO CT DC FL GA IL KS KY IN ME MD MI MA MN MS MO ND NE NV NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI Najad event 3239182 3014832 224350 777351 3239182 3014832 224350 777351 777351 -553001 1 Tides Foundation 1014 Torney Avenue San Francisco CA 94129 510198509 501(c)3 50000 0 To further support the mission of the Sponsored Program, which is to provide support for the needs of women who are incarcerated through its anchor campaign #FreeBlackMamasDMV and to women re-entering their community by working with them on efforts to end cash bail by illuminating the inhumanity of bail and pretrial detention. African American Cultural 2600 VIRGINIA AVENUE NW Washington DC 20037 530210807 501(c)3 31692 0 To further support the mission of the Sponsored Program Baltimore Action Legal Team PO BOX 19994 Balitmore MD 21211 874412551 501(c)3 50000 0 To further support the mission of the Sponsored Program Charleston Area Justice 2021 REYNOLDS AVE North Charleston SC 29405 461758506 501(c)3 50000 0 To further support the mission of the Sponsored Program Coalition of Concerned Mothers PO BOX 1424 UPPER MARLBORO MD 20773 815433573 501(c)3 50000 0 To further support the mission of the Sponsored Program Florida Rising Together 108000 BISCAYNE BLVD Miami FL 33161 453956785 501(c)3 25000 0 To further support the mission of the Sponsored Program Fusion Partnerships 1601 GUILFORD AVENUE 2 SOUTH Baltimore MD 21202 522148413 501(c)3 50000 0 To further support the mission of the Sponsored Program Jacksonville Community Action 9374 SCAUP WAY JACKSONVILLE FL 32218 851616346 501(c)3 50000 0 To further support the mission of the Sponsored Program Justice for Greenwood Fdn PO BOX 14161 TULSA OK 74159 850760201 501(c)3 50000 0 To further support the mission of the Sponsored Program Nat'l Institute for Peer Support 5800 NICHOLSON LANE NORTH BETHESDA MD 20852 201398650 501(c)3 50000 0 To further support the mission of the Sponsored Program Northstar Fund 520 8TH AVE 1800 NEW YORK NY 10018 132950801 501(c)3 50000 0 To further support the mission of the Sponsored Program Together South Carolina PO BOX 12903 COLUMBIA SC 29211 571057398 501(c)3 50000 0 To further support the mission of the Sponsored Program Tulsa Community Fndn 7030 S YALE AVE TULSA OK 74136 731554474 501(c)3 50000 0 To further support the mission of the Sponsored Program 13 Scholarship Grants 97 1478795 Part I, Line 2: The Herbert Lehman Scholarship program obtains documentation from every student receiving scholarship aid which indicates that he/she remains in good standing with the university or college he/she is attending. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Sherrilyn A Ifill Pres & Dir-Coun. retired 03/22 531229 0 0 0 0 0 18400 0 74318 0 623947 0 0 0 Janai Nelson Pres & Dir began 03/22 274637 0 0 0 0 0 18400 0 2750 0 295787 0 0 0 Samuel Spital Director of Litigation 229083 0 0 0 0 0 14063 0 44713 0 287859 0 0 0 Kevin C Thomson Chief Financial Officer 202193 0 0 0 0 0 15139 0 48340 0 265672 0 0 0 Lisa Cylar Barrett Director of Policy 202009 0 0 0 0 0 15432 0 46090 0 263531 0 0 0 Jin Hee Lee Dir. of Strategic Int. 191876 0 0 0 0 0 14440 0 52276 0 258592 0 0 0 Janell Byrd Director of Thurgood Marsh 235796 0 0 0 0 0 15985 0 3302 0 255083 0 0 0 Juan Martinez Chief Communication officer 205888 0 0 0 0 0 7515 0 31061 0 244464 0 0 0 Christine Gregory Chief Ops Officer retired 03/22 209125 0 0 0 0 0 14825 0 16984 0 240934 0 0 0 Raymond Audain Senior Counsel 160400 0 0 0 0 0 11225 0 15129 0 186754 0 0 0 Coty R Montag TMI Project Manager & Seni 169518 0 0 0 0 0 1000 0 14985 0 185503 0 0 0 Part I, Line 1a The President and Director-Counsel, Sherrilyn A. Ifill receives a housing allowance approved by the Compensation Committee up until March 26, 2021. This amount is included in her taxable income. X 186 2556252 MV at close of business 0 0 0 Form 990, Part VI, Section B, line 11b A draft of form 990 is prepared by the Finance Department and reviewed by the CFO. Copies are then sent to Mitchell & Titus LLP for their review and comments. Once this is done, the Board of Directors receives a copy of the 990. The final draft is then filed. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy provides that the Board members and Officers complete a questionnaire and forward the completed document to the Office of the Chief Operating Officer(COO). The COO reviews the completed questionnaires for completeness, responsiveness and potential conflicts of interest. If necessary, the COO seeks the advice and counsel of the General Counsel with respect to further steps necessary to apprise the Board of potential conflicts of interest appearing on the questionnaires. In the event of recognized conflicts of interest, the President contacts the involved board member to assure his or her compliance with recusal requirements prior to any action affected by such conflict of interest. The LDF By-laws reserve authority for the Board to review the questionnaires annually. Form 990, Part VI, Section B, line 15a LDF By-laws permit payment of reasonable compensation for services rendered by officers and employees of the corporation. Pursuant to this authority, the Board created a Compensation Committee with the express purpose to review, on behalf of the Board, the compensation of the President & Director-Counsel (CEO). The Compensation Committee retained independent experts to prepare a formal study and recommendation of the reasonableness of the President's compensation. The report was received by the Committee and a determination was made that the study supported the reasonableness of the President's compensation. The Compensation Committee reported the results of the study and its determination to the Board in an executive session held in late 2012, with a quorum present. After discussion and consensus reached, the Board concurred with the recommendation and took informal action to express its favorable opinion of the compensation, without a vote. A copy of the independent study was mailed to all board members. Form 990, Part VI, Section C, line 18 NAACP Legal Defense & Educational Fund, Inc. makes the 990 available on its website under the "About Us" tab. Form 990, Part VI, Section C, line 19 LDF does not make its governance documents, conflict of interest policy and financial statements readily available upon request, but will do so based upon a discretionary determination by its CFO and/or General Counsel of the requesting individual's or entity's "need to know" such information. For example, upon request, financial statements are routinely made available to vendors, potential funders and entities with which LDF will have common business and/or public interest relationships requiring demonstration of the organization's sound fiscal status. Form Part X lines 15 & 25 LDF entered a new 10-year lease of office space in Washington, DC under a non-cancelable operating lease on July 23, 2018. The term of the lease is from October 1, 2018 to October 30, 2028. The Fund determine if an arrangement is a lease at inception of the contract. The right-of-use assets represent the Fund's right to use the underlying assets for the lease term and the lease liabilities represent the Fund's obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Fund use its estimated incremental borrowing rate, which is derived from information available at the lease commencement date. No significant assumptions and judgement were made in applying the requirement of ASU 2016-02. Prior year has been adjusted by $5,543,587 EARL WARREN LEGAL TRAINING PROGRAM 40 Rector Street 5th Floor New York NY 10006 132695683 PROVIDE SCHOLARSHIPS TO LAW STUDENTS NY 501(c)(3) 7 NAACP Legal Defense and Educational Fund Inc 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Earl Warren Legal Training Program N 4500 Past usage Earl Warren Legal Training Program O 24062 Past usage Earl Warren Legal Training Program Q 106495 FMV EARL WARREN LEGAL TRAINING PROGRAM 40 Rector Street 5th Floor NEW YORK NY 10006 132695683 0 0 0 0 0 0 0 0 0 0