EDUCATION LAW CENTER INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EDUCATION LAW CENTER INC (EIN 22-2014555)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-06
IRS object ID
202542189349301239
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-08-06T17:41:34-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611436956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVAK FRANCELLA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line140 MONUMENT RD 5TH FLRAddressLine1Txt
CityBALA CYNWYDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222014555EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EDUCATION LAW CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEDUCBusinessNameControlTxt
Phone9736241815PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 PARK PLACE 300AddressLine1Txt
CityNEWARKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT KIMPersonNm
Person TitleEXECUTIVE DIRECTOR/PRESIDENTPersonTitleTxt
Phone9736241815PhoneNum
Signature2025-08-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLOUIS VERZELLA CPAPreparerPersonNm
PTINP00360279PTIN
Phone6106689400PhoneNum
Preparation2025-08-06PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT KIMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 PARK PLACE 300AddressLine1Txt
CityNEWARKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,790,654GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EDLAWCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1973FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionADVOCACY TO SECURE LEGAL RIGHTS OF CHILDREN TO QUALITY PUBLIC EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee17TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,857,800PYContributionsGrantsAmt
CY Contributions Grants$4,899,760CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$247,001PYInvestmentIncomeAmt
CY Investment Income$241,750CYInvestmentIncomeAmt
PY Other Revenue$153,863PYOtherRevenueAmt
CY Other Revenue$64,833CYOtherRevenueAmt
PY Total Revenue$5,258,664PYTotalRevenueAmt
CY Total Revenue$5,206,343CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,153,570PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,264,027CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$255,747CYTotalFundraisingExpenseAmt
PY Other Expenses$1,785,178PYOtherExpensesAmt
CY Other Expenses$1,373,452CYOtherExpensesAmt
PY Total Expenses$3,938,748PYTotalExpensesAmt
CY Total Expenses$3,637,479CYTotalExpensesAmt
PY Revenues Less Expenses$1,319,916PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,568,864CYRevenuesLessExpensesAmt
Total Assets BOY$6,665,006TotalAssetsBOYAmt
Total Assets EOY$8,787,288TotalAssetsEOYAmt
Total Liabilities BOY$654,882TotalLiabilitiesBOYAmt
Total Liabilities EOY$477,201TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,010,124NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,310,087NetAssetsOrFundBalancesEOYAmt
MissionADVOCACY TO SECURE LEGAL RIGHTS OF CHILDREN TO QUALITY PUBLIC EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,930,140ExpenseAmt
DescADVOCACY TO SECURE LEGAL RIGHTS OF CHILDREN TO QUALITY PUBLIC EDUCATION.Desc
Total Program Service Expenses$2,930,140TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document25IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee17EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OFFICERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9736241815PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 PARK PLACE STE 300AddressLine1Txt
CityNEWARKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07102ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
VINCENT GIORDANO
TRUSTEE (P)1.00Yes (X)$0$0$0
CLIFFORD G STEWART ESQ
TRUSTEE1.00Yes (X)$0$0$0
REBECCA K SPAR ESQ
TRUSTEE1.00Yes (X)$0$0$0
GREGORY LITTLE ESQ
TRUSTEE - CHAIR1.00Yes (X)$0$0$0
JUSTICE GARY STEIN
TRUSTEE1.00Yes (X)$0$0$0
ELLEN FREDE
TRUSTEE (P)1.00Yes (X)$0$0$0
DAVID LONG ESQ
TRUSTEE1.00Yes (X)$0$0$0
JANEL GEORGE ESQ
TRUSTEE1.00Yes (X)$0$0$0
LINDSAY HECK ESQ
TRUSTEE1.00Yes (X)$0$0$0
JAMAL WATSON
TRUSTEE1.00Yes (X)$0$0$0
KEVIN KELLEHER
TRUSTEE1.00Yes (X)$0$0$0
JACQUELINE JONES
TRUSTEE1.00Yes (X)$0$0$0
JANELLE SCOTT
TRUSTEE1.00Yes (X)$0$0$0
KEVIN WELNER
TRUSTEE1.00Yes (X)$0$0$0
ROBERT KIM
EXECUTIVE DIRECTOR40.00$178,837$0$32,952Yes (X)
ELIZABETH ATHOS
SR. ATTORNEY40.00$151,841$0$50,046Yes (X)
JESSICA LEVIN
EMPLOYEE40.00$120,071$0$27,378Yes (X)
WENDY LECKER
SR. ATTORNEY40.00$149,800$0$29,327Yes (X)
THERESA LUHM
MANAGING DIRECTOR40.00$145,490$0$7,993Yes (X)
SHARON KRENGEL
EMPLOYEE40.00$123,467$0$5,299Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$869,506TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$152,995TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RALLYBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line19171 WILSHIRE BLVD STE 400AddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90210ZIPCd
FieldValueIRS element (for citing)
ServicesADVOCACYServicesDesc
Compensation$393,071CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$4,899,760AllOtherContributionsAmt
Total Contributions$4,899,760TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$276,889TotalRevenueColumnAmt
Exclusion$276,889ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,549,172SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,584,311SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$35,139SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$35,139TotalRevenueColumnAmt
Exclusion-$35,139ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$59,985FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,985TotalRevenueColumnAmt
Exclusion$59,985ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$4,848TotalRevenueColumnAmt
Related Or Exempt Func Income$4,848RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,848OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,206,343TotalRevenueColumnAmt
Related Or Exempt Func Income$4,848RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$301,735ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$257,521TotalAmt
Program Services$185,208ProgramServicesAmt
Management And General$46,561ManagementAndGeneralAmt
Fundraising$25,752FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,272,323TotalAmt
Program Services$1,081,475ProgramServicesAmt
Management And General$63,616ManagementAndGeneralAmt
Fundraising$127,232FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$54,886TotalAmt
Program Services$46,653ProgramServicesAmt
Management And General$2,744ManagementAndGeneralAmt
Fundraising$5,489FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$336,652TotalAmt
Program Services$286,154ProgramServicesAmt
Management And General$16,833ManagementAndGeneralAmt
Fundraising$33,665FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$342,645TotalAmt
Program Services$287,541ProgramServicesAmt
Management And General$20,839ManagementAndGeneralAmt
Fundraising$34,265FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$101,775TotalAmt
Management And General$101,775ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$32,411TotalAmt
Management And General$32,411ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$868,239TotalAmt
Program Services$819,245ProgramServicesAmt
Management And General$41,518ManagementAndGeneralAmt
Fundraising$7,476FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,813TotalAmt
Management And General$1,813ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$43,573TotalAmt
Program Services$13,614ProgramServicesAmt
Management And General$28,226ManagementAndGeneralAmt
Fundraising$1,733FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$66,728TotalAmt
Program Services$24,626ProgramServicesAmt
Management And General$38,584ManagementAndGeneralAmt
Fundraising$3,518FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$126,148TotalAmt
Program Services$89,186ProgramServicesAmt
Management And General$25,070ManagementAndGeneralAmt
Fundraising$11,892FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,058TotalAmt
Program Services$25,646ProgramServicesAmt
Management And General$4,809ManagementAndGeneralAmt
Fundraising$1,603FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$38,687TotalAmt
Program Services$30,948ProgramServicesAmt
Management And General$5,804ManagementAndGeneralAmt
Fundraising$1,935FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,862TotalAmt
Program Services$2,261ProgramServicesAmt
Management And General$429ManagementAndGeneralAmt
Fundraising$172FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,885TotalAmt
Program Services$2,833ProgramServicesAmt
Management And General$16,052ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DUES AND SUBSCRIPTIONS$19,724$17,752$1,972
RESEARCH AND SURVEY$16,909$13,358$2,536$1,015
EDUCATION AND TRAINING$3,640$3,640

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,637,479TotalAmt
Program Services$2,930,140ProgramServicesAmt
Management And General$451,592ManagementAndGeneralAmt
Fundraising$255,747FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$38,161BOYAmt
EOY$48,190EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$139,141BOYAmt
EOY$513,370EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,160,250BOYAmt
EOY$2,389,125EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$21,384BOYAmt
EOY$47,712EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$93,897LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$90,048LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,711BOYAmt
EOY$3,849EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,923,930BOYAmt
EOY$5,490,578EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$356,035BOYAmt
EOY$275,070EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$19,394BOYAmt
EOY$19,394EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,665,006BOYAmt
EOY$8,787,288EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$298,662BOYAmt
EOY$201,761EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$356,220BOYAmt
EOY$275,440EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$654,882BOYAmt
EOY$477,201EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,247,293BOYAmt
EOY$6,328,578EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$762,831BOYAmt
EOY$1,981,509EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,010,124BOYAmt
EOY$8,310,087EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,665,006BOYAmt
EOY$8,787,288EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,568,864ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$731,099NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,814,824CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,875,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,870,128CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,857,800CurrentTaxYearMinus1YearAmt
Current Tax Year$4,899,760CurrentTaxYearAmt
Total$21,317,862TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,814,824CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,875,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,870,128CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,857,800CurrentTaxYearMinus1YearAmt
Current Tax Year$4,899,760CurrentTaxYearAmt
Total$21,317,862TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$21,317,862PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,538CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,324CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,007CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$280,527CurrentTaxYearMinus1YearAmt
Current Tax Year$276,889CurrentTaxYearAmt
Total$641,285TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$140,226CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$5,247CurrentTaxYearMinus1YearAmt
Current Tax Year$4,848CurrentTaxYearAmt
Total$150,341TotalAmt
FieldValueIRS element (for citing)
Total Support$22,109,488TotalSupportAmt
Gross Receipts Rltd Activities$499,357GrossReceiptsRltdActivitiesAmt
Public Support CY1700.96420PublicSupportCY170Pct
Public Support PY1700.97130PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,605,068FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,605,068FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$330,253FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$82,563FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$283,784CurrentYearMinus3Amt
Current Year Minus1$345,074CurrentYearMinus1Amt
Current Year$330,253CurrentYearAmt
Total$959,111TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,438,667LobbyingCeilingAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$70,946CurrentYearMinus3Amt
Current Year Minus1$86,269CurrentYearMinus1Amt
Current Year$82,563CurrentYearAmt
Total$239,778TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$359,667GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$762,831BeginningYearBalanceAmt
Investment Earnings Or Losses$1,218,678InvestmentEarningsOrLossesAmt
End Year Balance$1,981,509EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$968,338BeginningYearBalanceAmt
Investment Earnings Or Losses-$205,507InvestmentEarningsOrLossesAmt
End Year Balance$762,831EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,141,675BeginningYearBalanceAmt
Investment Earnings Or Losses-$173,337InvestmentEarningsOrLossesAmt
End Year Balance$968,338EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$935,932BeginningYearBalanceAmt
Investment Earnings Or Losses$205,743InvestmentEarningsOrLossesAmt
End Year Balance$1,141,675EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$813,765BeginningYearBalanceAmt
Investment Earnings Or Losses$122,167InvestmentEarningsOrLossesAmt
End Year Balance$935,932EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,530OtherCostOrOtherBasisAmt
Depreciation$12,530DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,458OtherCostOrOtherBasisAmt
Depreciation$6,609DepreciationAmt
Book Value$3,849BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,909OtherCostOrOtherBasisAmt
Depreciation$70,909DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,849TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$275,440Amt
FieldValueIRS element (for citing)
Total Liability$275,440TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,905,031TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$731,099NetUnrealizedGainsInvstAmt
Revenue Not Reported$731,099RevenueNotReportedAmt
Revenue Subtotal$5,173,932RevenueSubtotalAmt
Investment Expenses Not Incld$32,411InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$32,411RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,206,343TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,605,068TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,605,068ExpensesSubtotalAmt
Investment Expenses Not Incld2$32,411InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$32,411ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,637,479TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE ORGANIZATION.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CONFERENCE SPONSORSHIPEvent1Nm
Gross Receipts Event1$59,985GrossReceiptsEvent1Amt
Gross Revenue Event1$59,985GrossRevenueEvent1Amt
Gross Receipts Total$59,985GrossReceiptsTotalAmt
Gross Revenue Total Events$59,985GrossRevenueTotalEventsAmt
Net Income Summary$59,985NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT KIM
EXECUTIVE DIRECTOR$178,837$0$0$0$0$0$8,983$0$23,969$0$211,789$0$0$0
ELIZABETH ATHOS
SR. ATTORNEY$151,841$0$0$0$0$0$6,431$0$43,615$0$201,887$0$0$0
WENDY LECKER
SR. ATTORNEY$149,800$0$0$0$0$0$6,234$0$23,093$0$179,127$0$0$0
THERESA LUHM
MANAGING DIRECTOR$145,490$0$0$0$0$0$5,890$0$2,103$0$153,483$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationANNUAL COMPENSATION IS APPROVED BY THE BOARD.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonGREG LITTLEPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionTRUSTEE - CHAIRRelationshipDescriptionTxt
Transaction$267,000TransactionAmt
TransactionMONETARY SETTLEMENT FOR WORK ON LEGAL CASE ON BEHALF OF ELC - NO AMOUNT CAME FROM ELC OR WENT TO ELCTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 RETURN IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS UPDATED ANNUALLY AND CIRCULATED TO EMPLOYEES.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD APPROVES COMPENSATION FOR ALL EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19THE EDUCATION LAW CENTER, INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTANTS: PROGRAM SERVICE EXPENSES 772,738. MANAGEMENT AND GENERAL EXPENSES 38,782. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 811,520. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 46,507. MANAGEMENT AND GENERAL EXPENSES 2,736. FUNDRAISING EXPENSES 5,471. TOTAL EXPENSES 54,714. FUNDRAISING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,005. TOTAL EXPENSES 2,005.
FORM 990, PART XII, LINE 2C:THE BOARD IS RESPONSIBLE FOR THE SELECTION OF THE AUDITOR AND FOR OVERSIGHT OF THE FINANCIAL STATEMENTS.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.