2020-02-14T09:19:41-06:00 2019-06-30 132781641 Mitchell & Titus LLP 80 Pine Street Suite 3200 New York NY 10005 990 2018-07-01 131655255 NAACP LEGAL DEFENSE & EDUC FUND INC NAAC 2129652200 40 Rector Street No 5th Fl New York NY 10006 SHERRILYN A IFILL President & Director-Counsel 2129652200 2020-02-14 1 FREDERICK E DAVIS JR P00446023 2127094500 206.71.232.66 2020-02-14 10:18:32 ES P DE86E010D8B55DD46050B706401DA86C3DA4E086 DE86E010D8B55DD46050B706401DA86C3DA4E086 2018 2020-09-22 18:59:49Z Sherrilyn A Ifill 40 Rector Street No 5th Fl New York NY 10006 65564620 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. 21 20 120 57 0 0 20846010 34204034 641901 1238344 1034562 1850094 -155594 0 22366879 37292472 327318 316945 0 0 10184332 12506627 832785 1547283 4850938 7431692 8824625 18776127 23195480 3590752 14096992 70682817 85457508 4703994 4992302 65978823 80465206 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 11448455 0 1238344 The Legal Program provides legal assistance in connection with civil and human rights, including education equity, political participation, economic justice, and criminal justice. 4239540 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. 375362 316945 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. 16063357 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 0 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 44 0 1 120 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 20 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 President & Director-Counsel 59.00 1.00 X X 340288 0 71382 Gerald S Adolph Co-Chairman of the Board 8.00 1.00 X X 0 0 0 David W Mills Co-Chairman of the Board 8.00 1.00 X 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 Judith I Byrd Board Member(Served until 04/25/2019) 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 Damien Dwin Board Member 2.00 0.50 X 0 0 0 Gregory Evans Board Member 2.00 0.50 X 0 0 0 Laurie Robinson Haden Board Member 2.00 0.50 X 0 0 0 Eric H Holder Jr Board Member(Served until 02/11/2019) 2.00 0.50 X 0 0 0 David E Kendall 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 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 Michele Roberts Board Member(Served until 10/30/2018) 2.00 0.50 X 0 0 0 Jonathan Soros Board Member 2.00 0.50 X 0 0 0 Angela Vallot Board Member 2.00 0.50 X 0 0 0 Tony West Board Member 2.00 0.50 X 0 0 0 Janai Nelson Associate Director-Counsel 39.50 0.50 X 279219 0 20257 Kevin C Thomson Chief Financial Officer 39.50 0.50 X 196555 0 14828 Samuel Spital Director of Litigation 40.00 0.00 X 208925 0 66509 Todd Cox Director of Operations DC/Policy 40.00 0.00 X 199532 0 44701 Melanie Newman Chief Communications Officer 39.50 0.50 X 184666 0 9133 Verlette R M Cutting Chief Development Officer 39.40 0.50 X 177587 0 53170 Christine Gregory Chief Operating Officer 39.50 0.50 X 157049 0 24125 Monique Dixon Deputy Policy Director, Director of State Advocacy 40.00 0.00 X 161888 0 26840 Jin Hee Lee Senior Deputy Director of Litigation 40.00 0.00 X 153782 0 68119 Monica Madrazo Director of HR & Admin 39.50 0.50 X 143505 0 38851 Coty R Montag TMI Project Manager & Senior Counsel 40.00 0.00 X 142473 0 23304 Raymond Audain Senior Counsel 40.00 0.00 X 131903 0 25331 2477372 0 486550 31 0 1 0 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail/Web Gift Consultant 922835 TeschGlobal 1350 14th Street Suite 1 Grafton WI 53024 Technical Analyst 167515 Netology Technology Services 1200 Summer Street Stamford CT 06095 IT Consultant 157282 Barber & Associates LLC 908 Farragut Street NW Washington DC 20011 Fundraising Consultant 152307 Lake Research Partners 1101 17th St NW Suite 301 Washington DC 20036 Consultant 145183 9 555192 2433184 31215658 664366 34204034 Program Revenue 541100 783646 783646 Court Fees 541100 454698 454698 1238344 922888 922888 28867888 27940682 927206 927206 927206 331466 2433184 331466 0 37292472 1238344 0 1850094 8945 8945 308000 308000 2123935 1351600 345041 427294 7299289 5560305 851474 887510 1006534 751494 136548 118492 1438524 1032202 162878 243444 638345 477162 92353 68830 242630 242630 68160 68160 1547283 1547283 150679 150679 1879473 1641052 14764 223657 33146 924 32222 1252460 590702 121755 540003 255621 145924 38471 71226 1067023 937876 61767 67380 1594515 1408958 40472 145085 268358 264885 2249 1224 96231 62270 16573 17388 856905 566576 141679 148650 121055 85787 17047 18221 Photos/Press Release 292297 209613 82684 Special Research 250159 250159 Library 52190 32410 10131 9649 UBIT Payments 20192 13026 3497 3669 323531 120857 5647 197027 23195480 16063357 2281185 4850938 4656187 4548959 13360121 17549615 10116913 17941425 43808 66796 6686 5876 359866 578609 18843754 4561524 14387239 14282230 26123172 28631611 1628825 1852387 70682817 85457508 2272511 2643102 2428058 2345775 3425 3425 4703994 4992302 X 17322403 21426132 30607860 36531909 18048560 22507165 65978823 80465206 70682817 85457508 X 14096992 -519202 908593 X X 0 1 X 1 0 X 15682220 11450575 30956176 20846010 34204034 113139015 15682220 11450575 30956176 20846010 34204034 113139015 34903409 78235606 628503 677761 609365 786452 922888 3624969 -176126 -465002 -253552 -155594 -1050274 115713710 5073199 0.67610 0.69190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 47953 47953 380356 380356 428309 428309 22767171 22767171 23195480 23195480 1000000 1000000 250000 250000 0 0 0 0 911263 1000000 1000000 1000000 3911263 5866895 197087 560889 175704 428309 1361989 227816 250000 250000 250000 977816 1466724 42265 44005 20306 47953 154529 23365820 4009929 824201 973092 27226858 23191735 1239752 1065667 23365820 21164570 2176770 149605 23191735 22258708 150872 1245010 21164570 23471686 108 -1536 1211550 22258708 0.03070 0.80990 0.15940 1 0 16003179 3439542 12563637 682132 34107 648025 1111217 564378 546839 1047226 523497 523729 14282230 COURT AWARDS AND FEES PENDING DISTRIBUTION 3425 3425 X 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, 2019, 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, 2016. X X X X 1 Barber & Associates LLC 908 Farragut Street NW Washington DC 20011 80th Anniversary Fundraiser 0 19435066 150000 19285066 Dwight Johnson Design 276 Fifth Ave Suite 703 New York NY 10001 Special Events Consultant (NEJAD) 0 2696785 92355 2604430 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Web Gift/Online Consultant 0 1704914 674392 1030522 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail Consultant 0 843398 112044 731354 24680163 1028791 23651372 AZ AR CA CO CT DC FL GA IL KS KY IN ME MD MI MA MN MS MO ND NE NV NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI NEJAD-National Equal Justice Award 2696785 2406756 290029 141065 100666 25000 23298 65th Brown Anniversary 67865 26428 41437 1317 40120 2764650 2433184 331466 142382 140786 25000 23298 331466 0 1 Scholarship Grants 106 308000 Part I, Line 2: The Herbert Lehman Scholarship program obtains documentation from every student receiving scholarship aid which indicates that he/she remains in good standing with the university or college he/she is attending. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Sherrilyn A Ifill President & Director-Counsel 305288 0 0 0 35000 0 12000 0 59382 0 411670 0 0 0 Janai Nelson Associate Director-Counsel 279219 0 0 0 0 0 11162 0 9095 0 299476 0 0 0 Kevin C Thomson Chief Financial Officer 196555 0 0 0 0 0 9027 0 5801 0 211383 0 0 0 Samuel Spital Director of Litigation 208925 0 0 0 0 0 9742 0 56767 0 275434 0 0 0 Todd Cox Director of Operations DC/Policy 199532 0 0 0 0 0 9270 0 35431 0 244233 0 0 0 Melanie Newman Chief Communications Officer 184666 0 0 0 0 0 8415 0 718 0 193799 0 0 0 Verlette R M Cutting Chief Development Officer 177587 0 0 0 0 0 8591 0 44579 0 230757 0 0 0 Christine Gregory Chief Operating Officer 157049 0 0 0 0 0 7080 0 17045 0 181174 0 0 0 Monique Dixon Deputy Policy Director, Director of 161888 0 0 0 0 0 7592 0 19248 0 188728 0 0 0 Jin Hee Lee Senior Deputy Director of Litigation 153782 0 0 0 0 0 7694 0 60425 0 221901 0 0 0 Monica Madrazo Director of HR & Admin 143505 0 0 0 0 0 5338 0 33513 0 182356 0 0 0 Coty R Montag TMI Project Manager & Senior Counsel 142473 0 0 0 0 0 5056 0 18248 0 165777 0 0 0 Raymond Audain Senior Counsel 131903 0 0 0 0 0 6411 0 18920 0 157234 0 0 0 Part I, Line 1a The President and Director-Counsel, Sherrilyn A. Ifill receives a housing allowance approved by the Compensation Committee. This amount is included in her taxable income. Andrew Anthony Thomson Son of Officer 2000 Scholarship Grants offered to undergraduate students entering their first y Janell Byrd DOH 05282019 Relative of Board Member 21619 Compensation 0 Schedule L, Part III, e Scholarship grants offered to undergraduate students entering their first year of full-time study. X 38 664366 MV at close of business 0 0 0 Form 990, Part VI Part VI, Section A, Line 2 Janell Byrd, sister of Board Member Judith Byrd, was hired as the Director of the Thurgood Marshall Institute by the NAACP LDF on May 28, 2019. Judith Byrd became a senior director (non-Voting member of the board) on April 25, 2019. This occurence was approved by the Audit Committee. Judith Byrd is recused from any discussions related to matters involving Janell Byrd or the Institute on which active Board Members will vote. 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. Since the study has been completed the President and Director-Counsel has not received an increase. 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 990, Part XI, line 9: Changes for Pension Benefit other than net periodic pension cost 908593. Form 990, Part XII, Line 2c: The process has not changed from prior years. Form 990, Part V, Line 3b The NAACP Legal Defense and Educational Fund, Inc. is filing 2018 Form 990-T to request a refund on estimated UBIT payments made with respect to qualified transportation fringe benefits for the period between July 1, 2018 and June 30,2019. 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 4200 Past usage Earl Warren Legal Training Program O 15000 Past usage Earl Warren Legal Training Program Q 31838 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