2025-09-17T13:30:30-05:00 2022-12-31 873707167 CBIZ ADVISORS LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2022-01-01 237395681 LAMBDA LEGAL DEFENSE & EDUCATION FUND INC LAMB 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053904 AMANDA WYATT CFO 2128098585 2025-09-16 1 0 MAGDALENA CZERNIAWSKI P00535099 2125038800 2025-09-16 2022 2025-03-06 01:10:19Z X AMANDA WYATT 120 WALL STREET 19TH FLOOR NEW YORK NY 100053904 78719792 0 X WWW.LAMBDALEGAL.ORG X 1973 NY THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. ("LAMBDA LEGAL") IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND ANYONE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 35 35 139 35 0 0 35540607 23627425 1300405 569675 4839644 -2073688 4143 -188881 41684799 21934531 450000 5000 0 0 14061197 14525745 202400 294615 5896065 7420346 10347419 22133943 25172779 19550856 -3238248 47040601 44443289 4773778 8896652 42266823 35546637 X THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND ANYONE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 0 0 8576858 5000 549631 FOR NEARLY 50 YEARS, LAMBDA LEGAL HAS BEEN THE NATION'S LARGEST LEGAL ADVOCACY ORGANIZATION WORKING TO ADVANCE AND PROTECT THE CIVIL RIGHTS OF LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUEER (LGBTQ+) PEOPLE AND EVERYONE LIVING WITH HIV THROUGH LITIGATION, POLICY ADVOCACY AND PUBLIC EDUCATION EFFORTS AT THE FEDERAL, STATE, AND LOCAL LEVELS. PROGRAMMATIC EFFORTS IN 2022 CONTINUED TO ALIGN WITH THE TOP PROGRAMMATIC PRIORITIES IDENTIFIED IN OUR 5-YEAR STRATEGIC PLAN, INCLUDING: (1) WINNING NEW PROTECTIONS FOR THE MOST VULNERABLE IN OUR COMMUNITY TO SECURE FULL LEGAL AND LIVED EQUALITY, AND (2) DEFENDING OUR COMMUNITY FROM ATTACKS DESIGNED TO ROLL BACK OUR RIGHTS.OUR COMMUNITY FACED A FEVERISH CLIMATE OF ANTI-LGBTQ+ RHETORIC AND LEGISLATION, WITH MORE THAN 300 ANTI-LGBTQ+ BILLS INTRODUCED BY STATE LEGISLATORS IN JUST THE FIRST SIX MONTHS OF 2022. STATE LEGISLATION TARGETING TRANSGENDER AND NONBINARY PEOPLE FOR DISCRIMINATION HAS EXPLODED. WE HAVE SEEN PROPOSALS TO BAR OR CRIMINALIZE HEALTHCARE FOR TRANSGENDER YOUTH, PROHIBIT ACCESS TO GENDER-APPROPRIATE FACILITIES LIKE RESTROOMS, RESTRICT TRANSGENDER STUDENTS' ABILITY TO FULLY PARTICIPATE IN SCHOOL AND SPORTS, OR PUT MORE ROADBLOCKS IN PLACE FOR TRANSGENDER PEOPLE SEEKING IDENTITY DOCUMENTS WITH THEIR NAME AND GENDER. THIS LEGISLATION TARGETS AND HARMS THE MOST VULNERABLE AMONG OUR LGBTQ+ COMMUNITY. FLORIDA'S "DON'T SAY GAY" LAW HARMED LGBTQ+ PEOPLE AND VIOLATES THE FIRST AND FOURTEENTH AMENDMENTS OF THE CONSTITUTIONBY DISCRIMINATORILY CENSORING CLASSROOM INSTRUCTION ABOUT SEXUAL ORIENTATION OR GENDER IDENTITY IN FLORIDA PUBLIC SCHOOLS, NOT ONLY FOR GRADES K-3 BUT FOR ANY GRADE AS LONG AS SOMEONE CONCLUDES THAT THE DISCUSSION IS SOMEHOW NOT "AGE-APPROPRIATE." LAMBDA LEGAL BELIEVES THAT ALL SCHOOLS NEED TO BE SAFE PLACES FOR ALL STUDENTS, WHO MUST BE ABLE TO FREELY DISCUSS THEIR FAMILY STRUCTURE, SEXUAL ORIENTATION, AND GENDER IDENTITY. ON JULY 25, 2022, WE FILED A LAWSUIT TO BLOCK THE LAW FROM GOING INTO EFFECT. THE BATTLE IN FL TOOK PLACE CONTEMPORANEOUSLY WITH OTHER LITIGATION ACROSS THE COUNTRY, FROM TEXAS (WHERE WE WORKED TO PREVENT THE WEAPONIZATION OF CHILD PROTECTIVE SERVICES AGAINST TRANSGENDER FAMILIES) TO OKLAHOMA ( WHERE WE FILED A FEDERAL LAWSUIT AGAINST THE OKLAHOMA STATE DEPARTMENT OF EDUCATION (OSDE), THREE OKLAHOMA PUBLIC SCHOOL DISTRICTS, ONE PUBLIC CHARTER SCHOOL, AND NUMEROUS GOVERNMENT OFFICIALS FOR IMPLEMENTING AND ENFORCING A NEW SCHOOL FACILITIES ACCESS LAW THAT SINGLES OUT TRANSGENDER STUDENTS FOR DISCRIMINATORY TREATMENT), TO ARIZONA (WHERE THE STATE LEGISLATURE ADOPTED BILLS TARGETING TRANSGENDER YOUTH BY LIMITING GENDER-AFFIRMING CARE AND BANNING TRANSGENDER GIRLS FROM PARTICIPATING IN SCHOOL SPORTS). WE CONTINUED OUR EFFORTS TO ROOT OUT DISCRIMINATORY BARRIERS TO GENDER-AFFIRMING HEALTHCARE, INCLUDING A SUCCESSFUL CHALLENGE IN ILLINOIS WHERE A FEDERAL COURT RULED THAT BLUE CROSS BLUE SHIELD IL COULD NOT EXCLUDE COVERAGE FOR MEDICALLY NECESSARY GENDER-AFFIRMING CARE IN ITS ADMINISTRATION OF EMPLOYER-PROVIDED ERISA PLANS. IN WEST VIRGINIA, WE BROUGHT A CHALLENGE TO THE STATE'S EXCLUSION OF MEDICAID PARTICIPANTS FOR GENDER-AFFIRMING SURGICAL CARE. IN NEVADA, WE FILED A COMPLAINT WITH THE U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION (EEOC), ON BEHALF OF A TRANSGENDER WOMAN EMPLOYED AS AN IT TECHNICIAN AT THE UNIVERSITY OF NEVADA TO REMOVE ITS DISCRIMINATORY EXCLUSION ON COVERAGE FOR MEDICALLY NECESSARY FACIAL SURGERY FOR TRANSGENDER EMPLOYEES. WE CONTINUED TO MAKE IMPORTANT PROGRESS IN OUR ONGOING EFFORT TO ENSURE THAT TRANSGENDER AND NONBINARY PEOPLE CAN OBTAIN GOVERNMENT IDENTITY DOCUMENTS WITH ACCURATE GENDER MARKERS. IN NORTH CAROLINA, AS A RESULT OF OUR EFFORTS, TRANSGENDER PEOPLE BORN IN THE STATE CAN NOW CORRECT THE GENDER MARKER ON THEIR IDENTITY DOCUMENTS WITHOUT THE NEED FOR SURGERY. WE CONTINUED CHALLENGING TENNESSEE'S DISCRIMINATORY BIRTH CERTIFICATE LAW, FILED A NEW LAWSUIT CHALLENGING SIMILARLY DISCRIMINATORY POLICIES IN NORTH CAROLINA, AND SUPPORTED RELATED LITIGATION ACROSS THE COUNTRY BY FILING AMICUS CURIAE (FRIEND OF THE COURT) BRIEFS. THROUGH OUR YOUTH IN OUT-OF-HOME CARE PROJECT, WE CONTINUED OUR ADVOCACY ON BEHALF OF YOUTH EXPERIENCING HOMELESSNESS, IN JUVENILE JUSTICE SYSTEMS AND IN SCHOOL SETTINGS, UNDOCUMENTED YOUTH, YOUTH AT RISK OF COMMERCIAL SEXUAL EXPLOITATION, AND TRANSGENDER AND NONBINARY YOUTH SEEKING MEDICAL CARE OR IDENTITY DOCUMENTS OR PARTICIPATING IN SCHOOL SPORTS BECAUSE WE BELIEVE THAT EVERY CHILD DESERVES A LOVING HOME, WE WENT TO COURT AND WON AN IMPORTANT VICTORY FOR OUR CLIENT WHO FOR MORE THAN TWO YEARS HAD BEEN DENIED THE OPPORTUNITY TO FOSTER REFUGEE CHILDREN THROUGH A FEDERALLY FUNDED PROGRAM SOLELY BECAUSE SHE IS A LESBIAN. AFTER SHE FILED A FEDERAL LAWSUIT THE TAXPAYER-FUNDED AGENCY INVOLVED TOLD THE FEDERAL GOVERNMENT IT NO LONGER HAS A RELIGIOUS OBJECTION TO WORKING WITH A SINGLE LESBIAN FOSTER PARENT AND HAS ALLOWED OUR CLIENT THE OPPORTUNITY TO PROVIDE A SAFE AND LOVING HOME FOR REFUGEE CHILDREN.THROUGH OUR HIV PROJECT, LAMBDA LEGAL CONTINUES ITS SIGNATURE LITIGATION TO ENSURE FAIR EMPLOYMENT PRACTICES AND TO COMBAT HIV CRIMINALIZATION. IN APRIL 2022, A COURT INJUNCTION FINALLY PROHIBITED THE DEPARTMENT OF DEFENSE ("DOD") FROM DENYING ELIGIBILITY FOR DEPLOYMENT OR COMMISSIONING TO SERVICEMEMBERS ON THE BASIS OF THEIR HIV STATUS IF THE SERVICEMEMBER IS ASYMPTOMATIC AND HAS AN UNDETECTABLE VIRAL LOAD. IN JUNE 2022, DOD ANNOUNCED CHANGES TO ITS REGULATIONS THAT PURPORT TO ALLOW SERVICE MEMBERS WHO MET THESE CRITERIA TO DEPLOY AND TO COMMISSION. ADDITIONALLY, MUCH OF OUR CURRENT WORK CENTERS ON COMBATTING HIV CRIMINALIZATION. WE ARE CURRENTLY FIGHTING ONE OF THESE LAWS IN NEW YORK STATE BY LEADING A CAMPAIGN TO PASS THE REPEAL STI DISCRIMINATION BILL AND STRIKE DOWN AN OUTDATED 74-YEAR-OLD LAW THAT CONTINUES TO CRIMINALIZE PEOPLE FOR TRANSMITTING AN STI BASED ON OUTDATED SCIENCE. THE NYS DECRIMINALIZATION BILL WOULD REMOVE THE STATUTE FROM BOOKS, AMEND THE CRIMINAL CODE, AND REMOVE ALL PRIOR CONVICTIONS UNDER THE STATUTE. FINALLY, LAMBDA LEGAL'S NATIONAL HELP DESK CONTINUED TO SERVE A PARTICULARLY CRITICAL FUNCTION DURING THIS TIME WHEN WE ARE SEEING INCREASING RATES OF HATE CRIMES TARGETING THE LGBTQ+ COMMUNITY AND THOSE LIVING WITH HIV AND HAS RESPONDED TO MORE THAN 5,000 REQUESTS FOR ASSISTANCE IN 2022 ON A BROAD RANGE OF ISSUES, INCLUDING EMPLOYMENT, HOUSING, HEALTHCARE, PARENTING AND RELATIONSHIP DISPUTES, IMMIGRATION, AND CRIMINAL LAW MATTERS. TO EXPAND THE REACH AND SCALE OF ITS LITIGATION AND POLICY WORK, AND LEVERAGE THE EXPERTISE OF ITS INTERNAL SUBJECT MATTER EXPERTS, LAMBDA LEGAL RECRUITS, ORGANIZES AND OVERSEES THE WORK OF A LARGE NETWORK OF PRO BONO LAWYERS AND LAW FIRMS AROUND THE COUNTRY TO HELP IN OUR WORK. ASSEMBLING AND MANAGING THESE PRO BONO SERVICES IS A KEY COMPONENT OF OUR STRATEGY AND PROGRAM SERVICES. IT ALLOWS LAMBDA LEGAL TO EXPAND THE SCALE OF OUR ESSENTIAL, HIGH QUALITY LEGAL SERVICES NATIONWIDE WITH A MODEST STAFF, AND ENABLES US TO FOCUS OUR INTERNAL RESOURCES AS NEEDED TO A VARIETY OF BREAKING LEGAL ISSUES ACROSS THE COUNTRY. THIS WORK ALSO TRAINS AND EXPANDS THE POOL OF PRO BONO ATTORNEYS AVAILABLE AROUND THE COUNTRY TO ADVANCE THE WORK OF PROTECTING AND EXPANDING THE RIGHTS OF THE LGBTQ+ COMMUNITY ON AN ON-GOING BASIS. THE VALUE OF THESE PRO BONO SERVICES IS INCLUDED IN OUR AUDITED FINANCIAL STATEMENTS AND WAS $6,787,109 IN 2022. IN ACCORDANCE WITH APPLICABLE LAW AND REGULATIONS, REVENUE OR EXPENSES ASSOCIATED WITH THIS IMPORTANT COMPONENT OF OUR PROGRAM SERVICES ARE NOT REFLECTED IN THE REVENUE AND EXPENSES SET FORTH IN PART IX STATEMENT OF FUNCTIONAL EXPENSES OF THE 990. NEVERTHELESS, WE BELIEVE IT IS IMPORTANT FOR ALL LAMBDA LEGAL CONSTITUENTS TO BE INFORMED OF THIS WORK AND ITS IMPACT. 5669684 OUR LEGAL WORK IS SUPPORTED BY EXPANSIVE PUBLIC EDUCATION AND COMMUNICATION EFFORTS THAT ALLOW US TO REACH A WIDE RANGE OF AUDIENCES ACROSS MANY CHANNELS THROUGHOUT THE YEAR. FOR EXAMPLE, OUR MEDIA TEAM REGULARLY ENGAGES WITH A BROAD RANGE OF REPORTERS TO KEEP THEM, AND BY EXTENSION THEIR AUDIENCES, INFORMED ON LGBTQ+ RIGHTS ISSUES. MOREOVER, WE MAINTAINED A ROBUST ONLINE PRESENCE THAT PROVIDED COMPREHENSIVE RESOURCES, TIMELY NEWS, ANALYSIS, AND COMMENTARY ACROSS MULTIPLE PLATFORMS, INCLUDING OUR WEBSITE, AS WELL AS FACEBOOK, TWITTER, INSTAGRAM, YOUTUBE, MEDIUM AND OTHER SOCIAL MEDIA CHANNELS. THROUGH THESE PLATFORMS, LAMBDA LEGAL HAS PUBLISHED HUNDREDS OF PIECES OF CONTENT THAT CAN REACH OVER A MILLION OR MORE PEOPLE EVERY WEEK. THESE COMBINED EFFORTS GENERATE TENS OF THOUSANDS OF NEWS STORIES ANNUALLY AND ADVANCE OUR GOAL OF INCREASING AWARENESS OF THE CHALLENGES LGBTQ+ PEOPLE FACE AND OUR WORK TO ALLEVIATE THOSE CHALLENGES, AS WELL AS GREATER UNDERSTANDING WITHIN THE LGBTQ+ COMMUNITY OF THEIR LEGAL RIGHTS. WHERE POSSIBLE, WE USE ATTENTION AROUND OUR LITIGATION AND POLICY EFFORTS TO PROMOTE BROADER PUBLIC EDUCATION ON IMPORTANT ISSUES. FOR EXAMPLE, OUR HIV WORK PROMOTES OUR LARGER EFFORT TO DRIVE POLICY INFORMED BY "SCIENCE, NOT STIGMA." WE DO PUBLIC EDUCATION BUILDING ON OUR CASES ON BEHALF OF TRANSGENDER YOUTH AND THEIR FAMILIES TO SUPPORT GREATER UNDERSTANDING AND EMPATHY FOR THIS VULNERABLE POPULATION. OUR LARGE PORTFOLIO OF CASES CHALLENGING EFFORTS TO DILUTE NONDISCRIMINATION PROTECTIONS AGAINST ANTI-LGBTQ+ DISCRIMINATION THROUGH THE USE OF RELIGION AND SPEECH-BASED ARGUMENTS CONTRIBUTE TO A LARGER EFFORT TO PROMOTE AWARENESS OF THE ONGOING PROBLEM OF DISCRIMINATION AND THE NEED FOR ROBUST PROTECTIONS AT ALL LEVEL OF GOVERNMENT. FINALLY, AS WE CONTINUE TO EXIT THE COVID-19 PANDEMIC, LAMBDA LEGAL'S ATTORNEYS AND OTHER STAFF MAINTAINED OUR PUBLIC PROFILE BY ATTENDING AND SPEAKING AT SEVERAL IN-PERSON CONFERENCES AND OTHER PUBLIC EVENTS, AS WELL AS VIRTUALLY VIA PLATFORMS CREATED BY LAMBDA LEGAL ON OUR SOCIAL MEDIA CHANNELS TO ENSURE CONTINUITY IN OUR PUBLIC EDUCATION EFFORTS. 14246542 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 100 0 1 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA HI ID IN IA ME MD MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X AMANDA WYATT CFO 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053919 ADONICA WADA DIRECTOR 5.00 X 0 0 0 AMBER WHITTINGTON DIRECTOR 5.00 X 0 0 0 ANGEL BURGOS DIRECTOR 5.00 X 0 0 0 ANGELA LIM DIRECTOR 5.00 X 0 0 0 BECK FINEMAN DIRECTOR 5.00 X 0 0 0 BETH MEYERSON DIRECTOR 5.00 X 0 0 0 CARL JONES JR DIRECTOR 5.00 X 0 0 0 CONNIE MONTOYA DIRECTOR 5.00 X 0 0 0 CYNTHIA HILL DIRECTOR 5.00 X 0 0 0 DANIELLE PIERGALLINI DIRECTOR (OUTGOING) 5.00 X 0 0 0 DAVID DE FIGUEIREDO VICE CHAIR (OUTGOING) 5.00 X X 0 0 0 DAVID ORTIZ DIRECTOR 5.00 X 0 0 0 DEBORAH MCMURRAY DIRECTOR 5.00 X 0 0 0 DIANE BELL DIRECTOR 5.00 X 0 0 0 ERIC JOHNSON DIRECTOR 5.00 X 0 0 0 FRED SMITH VICE CHAIR 5.00 X X 0 0 0 HEATHER STEARNS DIRECTOR 5.00 X 0 0 0 IAN TZENG DIRECTOR 5.00 X 0 0 0 JOANNE HERMAN DIRECTOR 5.00 X 0 0 0 JOHN BLAZEK DIRECTOR 5.00 X 0 0 0 JOHN STAFSTROM CHAIR (OUTGOING) 5.00 X X 0 0 0 JORDAN HEINZ DIRECTOR 5.00 X 0 0 0 KECIA REYNOLDS DIRECTOR 5.00 X 0 0 0 KELLEY CORNISH DIRECTOR 5.00 X 0 0 0 KEVIN HAGER DIRECTOR 5.00 X 0 0 0 LAUREN MUTTI CHAIR 5.00 X X 0 0 0 LINDA ELLIOTT DIRECTOR 5.00 X 0 0 0 MADELINE MCDONOUGH DIRECTOR 5.00 X 0 0 0 MAUREEN BENNETT DIRECTOR 5.00 X 0 0 0 MICHAEL ANGELO SECRETARY 5.00 X X 0 0 0 MICHELLE RILEY VICE-CHAIR 5.00 X X 0 0 0 PATRICK O'KEEFFE DIRECTOR 5.00 X 0 0 0 RICHARD WESTER DIRECTOR 5.00 X 0 0 0 ROBERT GARCIA DIRECTOR 5.00 X 0 0 0 STEVE THORNTON TREASURER 5.00 X X 0 0 0 WANDA FRENCH-BROWN DIRECTOR 5.00 X 0 0 0 WILLIAM HARDIN DIRECTOR 5.00 X 0 0 0 YEMI A ADEGBONMIRE DIRECTOR 5.00 X 0 0 0 AMANDA WYATT CFO 40.00 X 203997 0 13228 JOHN E ROANE COO 40.00 X 134398 0 2760 KEVIN JENNINGS CEO 40.00 X 420889 0 85247 JENNIFER CAROL PIZER CHIEF LEGAL OFFICER 40.00 X 257426 0 18125 JOSHUA PUSHKIN CDO 40.00 X 320774 0 8338 SHARON MCGOWAN CSO & LEGAL DIR. (OUTGOING) 40.00 X 160838 0 11779 CAMILLA TAYLOR DIR. FOR LITIGATION 40.00 X 222960 0 13902 JAMES FERG CADIMA DIR. FOR LEGAL MGMT & OP 40.00 X 210319 0 6492 KRISTINE ANDREA KIPPINS DIR. FOR POLICY 40.00 X 200068 0 15199 MILDRED PEREZ DIR. PEOPLE AND CULTURE (OUTGOING) 40.00 X 192922 0 7460 WILLARD L DUMAS III DIR. OF LEADERSHIP GIFTS 40.00 X 192013 0 11664 2516604 0 194194 49 0 1 0 BDO USA LLP 5300 PATTERSON AVENUE SE SUITE 100 GRAND RAPIDS MI 49512 CONSULTANT 866570 PRECISION STRATEGIES LLC 901 NEW YORK AVE NW SUITE 530 WASHINGTON DC 20001 MARKETING CONSULTANT 460066 COOPER COLEMAN LLC 111 N WABASH AVENUE SUITE 1094 CHICAGO IL 60602 RECRUITING 436875 SV PRODUCTIONS LLC 10 HALLETTS PL APT 607 ASTORIA NY 11102 EVENT CONSULTANT 194852 MORTEN GROUP LLC 5842 N WASHTENAW AVE CHICAGO IL 60659 CONSULTANT 175000 6 5110034 18517391 696413 23627425 ATTORNEY FEES 541100 569675 569675 569675 388786 388786 53593165 56003039 52600 -2409874 -52600 -2462474 -52600 -2409874 508185 5110034 729622 -221437 -221437 OTHER REVENUE 900099 17256 17256 SPEAKER REVENUE 900099 15300 15300 32556 21934531 549631 0 -2242525 X 5000 5000 1577018 836383 443454 297181 9684630 6611160 1049476 2023994 440910 306693 41068 93149 1902745 1294141 223060 385544 920442 626639 108298 185505 1097815 1097815 5806 5806 294615 294615 173274 173274 3502910 2227103 826345 449462 1625568 544034 259891 821643 1497814 980923 186795 330096 735286 236160 177776 321350 9740 4870 3666 1204 164653 111305 15784 37564 110920 73414 12937 24569 SPECIAL EVENT EXPENSES 547549 547549 BAD DEBT EXPENSE 390924 390924 DUES AND SUBSCRIPTIONS 239923 178836 5462 55625 DIRECT CASE EXPENSES 112366 112366 132871 91709 14147 27015 25172779 14246542 5030172 5896065 X 345409 127698 0 217711 6150209 6139284 2696462 2924173 2249664 4257166 210505 404940 560189 428481 2351104 1360984 512123 990120 30636570 20950927 4024879 8348198 47040601 44443289 2794555 2183088 42685 25375 1936538 6688189 4773778 8896652 X 37204794 28698362 5062029 6848275 42266823 35546637 47040601 44443289 X -3238248 -3287486 -194452 X X 0 1 X 1 0 X 16771050 15187411 24661820 35540607 23627425 115788313 16771050 15187411 24661820 35540607 23627425 115788313 11348052 104440261 463408 384397 237256 359843 388786 1833690 519111 893902 97672 4143 540741 2055569 119677572 2598973 0.87270 0.83920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REV - 2018 AMOUNT: $ 2,941. 2019 AMOUNT: $ 43,637. 2020 AMOUNT: $ 13,607. 2021 AMOUNT: $ 2,093. 2022 AMOUNT: $ 17,256. FUNDRAISING EVENT INCOME - 2018 AMOUNT: $ 515,170. 2019 AMOUNT: $ 800,265. 2020 AMOUNT: $ 2,550. 2022 AMOUNT: $ 508,185. INSURANCE PROCEEDS - 2019 AMOUNT: $ 50,000. SPEAKER REVENUE - 2018 AMOUNT: $ 1,000. 2020 AMOUNT: $ 8,675. 2021 AMOUNT: $ 2,050. 2022 AMOUNT: $ 15,300. ADVERTISING REFUND - 2020 AMOUNT: $ 72,840. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2701 3105 5806 25166973 25172779 1000000 250000 0 0 694131 1000000 1000000 1000000 3694131 5541197 19960 4366 456021 5806 486153 173533 250000 250000 250000 923533 1385300 9500 3484 5611 2701 21296 PART II-A LINE 1 AND 2: DIRECT: OUR DIRECT LOBBYING INVOLVES COMMUNICATION DIRECTLY WITH A LEGISLATOR THAT EXPRESSES A VIEW ABOUT SPECIFIC NOMINATION OR ABOUT SPECIFIC LEGISLATION. FOR EXAMPLE, WE MEET WITH SENATE OFFICES TO EXPRESS OUR VIEW ABOUT JUDICIAL NOMINEES AND WITH CONGRESS AND STATE LEGISLATURES MORE GENERALLY ABOUT LEGISLATION. THE HOURS THAT ARE SPENT IN PREPARING FOR THIS COMMUNICATION ARE COUNTED AND INCLUDED, BUT ARE NOT LIMITED TO, STAFF TIME SPENT ON MEETINGS TO DISCUSS STRATEGY, RESEARCH AND WRITING, AS WELL AS THE TIME THAT ACTUALLY GOES INTO THE CONVERSATION/EMAIL/PHONE CALL OR OTHER FORM OF COMMUNICATION. GRASSROOTS: OUR GRASSROOTS LOBBYING CONSISTS OF A COMMUNICATION WITH THE PUBLIC THAT EXPRESSES A VIEW ABOUT A SPECIFIC NOMINATION OR LEGISLATION AND THAT INCLUDES A CALL TO ACTION. AS PART OF THAT WORK, WE HAVE TO PREPARE FOR THE MEETING, SPEND STAFF TIME ON STRATEGY MEETINGS, RESEARCH, WRITING, CREATING, AS WELL AS THE TIME THAT ACTUALLY GOES INTO THE TRANSMISSION OF THE COMMUNICATION TO THE PUBLIC. NOTE: "COMMUNICATION" MEANS A CONVERSATION IN PERSON, PHONE, LETTER, SOCIAL MEDIA OR OTHER MEDIUM TO CONVEY A MESSAGE. 11171088 106900 -2537087 8740901 9318489 1852599 11171088 8345547 972942 9318489 10004390 1415171 3074014 8345547 1216698 11756135 -460881 2507562 10004390 0.85590 0.04160 0.10250 1 0 1013964 714244 299720 663564 576633 86931 673576 70107 603469 990120 ASSETS HELD FOR GIFT ANNUITIES 2019684 BENEFICIAL INTEREST IN TRUSTS 1126411 SECURITY DEPOSITS 270072 RIGHT OF USE ASSET 4932031 8348198 LIABILITES UNDER GIFT ANNUITIES 1147458 LEASE LIABILITY 5540731 6688189 X 25260880 -3287486 6787109 3499623 21761257 173274 173274 21934531 31786614 6787109 6787109 24999505 173274 173274 25172779 PART V, LINE 4: EARNINGS HAVE BEEN RETAINED IN THE ENDOWMENT TO ALLOW THE BALANCE TO GROW. THE ORGANIZATION PLANS ON USING EARNINGS FOR PROGRAMMATIC PURPOSES IN THE FUTURE. PART X, LINE 2: LAMBDA LEGAL BELIEVES IT HAS NO UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021, IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740 ("INCOME TAXES"), WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. X X X X X X 1 RISING TIDE DIRECT 233 NEEDHAM ST NEWTON MA 02464 MEMBERSHIP & DIRECT MAIL CONSULTING 0 2894232 125400 2768832 EVENT MANAGEMENT GROUP INC 411 EAST 83RD STREET SUITE 3F NEW YORK NY 10028 SPECIAL EVENT FUNDRAISING 0 1360929 169215 1191714 4255161 294615 3960546 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OK OH OR PA RI SC TN UT VA WA WI WV HI DC NV NY LIBERTY AWARD 1360929 1192629 168300 92000 99385 8200 SF - BON FOSTER 693785 637515 56270 8320 51107 2200 11 3563505 3279890 283615 89880 370377 8153 5618219 5110034 508185 190200 520869 18553 729622 -221437 X X 1 1 0 1 0 0 0 1 0 KEVIN JENNINGS CEO 366565 0 53550 0 774 0 78181 0 7066 0 506136 0 0 0 JOSHUA PUSHKIN CDO 280244 0 40350 0 180 0 6316 0 2022 0 329112 0 0 0 JENNIFER CAROL PIZER CHIEF LEGAL OFFICER 244956 0 11282 0 1188 0 10526 0 7599 0 275551 0 0 0 CAMILLA TAYLOR DIR. FOR LITIGATION 212013 0 10533 0 414 0 11744 0 2158 0 236862 0 0 0 AMANDA WYATT CFO 197001 0 6838 0 158 0 11206 0 2022 0 217225 0 0 0 JAMES FERG CADIMA DIR. FOR LEGAL MGMT & OP 203942 0 6107 0 270 0 3461 0 3031 0 216811 0 0 0 KRISTINE ANDREA KIPPINS DIR. FOR POLICY 197906 0 1984 0 178 0 11439 0 3760 0 215267 0 0 0 WILLARD L DUMAS III DIR. OF LEADERSHIP GIFTS 179290 0 12357 0 366 0 7242 0 4422 0 203677 0 0 0 MILDRED PEREZ DIR. PEOPLE AND CULTURE (OUTGOING) 116680 0 8130 0 68112 0 5697 0 1763 0 200382 0 0 0 SHARON MCGOWAN CSO & LEGAL DIR. (OUTGOING) 147584 0 13119 0 135 0 7986 0 3793 0 172617 0 0 0 PART I, LINES 4A-B MILDRED PEREZ, DIR. PEOPLE AND CULTURE, RECEIVED SEPARATION PAYMENT OF $67,979 AND IT IS REPORTED IN COLUMN B(III). THE CHIEF EXECUTIVE OFFICER PARTICIPATED IN DEFERRED COMPENSATION PLAN ESTABLISHED DURING THE YEAR. INCLUDED IN COLUMN C FOR HIM ARE AMOUNTS DEFERRED FOR YEARS 2021 AND 2022, THESE AMOUNTS ARE $29,750 AND $31,029 RESPECTIVELY. THE PLAN WAS ESTABLISHED IN 2022, THEREFORE, BOTH AMOUNTS ARE REPORTED ON CURRENT YEAR'S TAX RETURN. PART I, LINE 5 THE BONUS/DEFERRED COMPENSATION STRUCTURE FOR THE CHIEF DEVELOPMENT OFFICER INCLUDES A TARGET FOR REVENUE METRICS. HE RECEIVED $40,350 AND IT IS REPORTED IN COLUMN B(II). PART I, LINE 7 BONUSES ARE SUBMITTED BY THE EXECUTIVE TEAM (EACH DEPT. HEAD) TO THE CEO. THE CEO APPROVES BONUSES. THE BOARD APPROVES THE CEO'S BONUS. X 5583 490567 FAIR MARKET VALUE X 5 205846 FAIR MARKET VALUE 0 0 0 SCHEDULE M, PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF SHARES CONTRIBUTED. FORM 990, LINE B: THE ORGANIZATION IS AMENDING THE RETURN TO INCLUDE AN ADDITIONAL INCENTIVE PAID TO KEVIN JENNINGS, CEO, THAT WAS NOT INCLUDED IN THE ORGINAL RETURN. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PREPARED BY AN INDEPENDANT ACCOUNTANT. A DRAFT OF THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE. THE FINAL DRAFT IS THEN SENT TO THE FULL BOARD FOR A COMMENT PERIOD OF AT LEAST FIVE DAYS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT TEAM ANNUALLY SIGNS AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. DURING NEW HIRE ORIENTATION ALL EMPLOYEES ARE INTRODUCED TO LAMBDA LEGAL'S EMPLOYEE HANDBOOK WHICH INCLUDES A POLICY THAT DEFINES CONFLICTS OF INTEREST AND REQUIRES STAFF TO AVOID ANY CONFLICTS OF INTEREST AND NOTIFY THEIR DIRECTOR IF A POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS CEO PERFORMANCE ANNUALLY. THE CEO CONTRACT IS REVIEWED PRIOR TO ITS EXPIRATION, AND COMPENSATION MAY BE REVISED AT SUCH TIME. THE BOARD OF DIRECTORS DETERMINES COMPENSATION USING ANNUAL PERFORMANCE RECORDS, INDUSTRY-BASED COMPENSATION BENCHMARKS, AND A VARIETY OF RELEVANT COMPENSATION FACTORS. THE BOARD APPROVES THE CEO CONTRACT, INCLUDING COMPENSATION, IN AN EXECUTIVE SESSION DURING A REGULARLY-SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15B: WHEN OFFICERS AND KEY EMPLOYEES ARE RECRUITED TO THE ORGANIZATION, LAMBDA LEGAL MAY WORK WITH RECRUITING FIRMS THAT BRING COMPARABLE COMPENSATION DATA AS PART OF THE SEARCH PROCESS, OR LAMBDA LEGAL MAY USE BENCHMARKS PREPRED BY A PROFESSIONAL COMPENSATION CONSULTANT FOR ROLES NOT FILLED BY AN EXTERNAL RECRUITER. DELIBERATION OF COMPENSATION FOR OFFICERS AND KEY EMPLOYEES ARE SUBSTANTIATED BY THESE BENCHMARKS. LAMBDA LEGAL TASKED A PROFESSIONAL COMPENSATION CONSULTANT TO REVIEW ALL POSITIONS AND PROVIDE UPDATED BENCHMARKS DURING 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE. THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE MADE AVAILABLE BY REQUEST, WHICH CAN BE MADE THROUGH THE WEBSITE'S CONTACT US PAGE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,227,103. MANAGEMENT AND GENERAL EXPENSES 826,345. FUNDRAISING EXPENSES 449,462. TOTAL EXPENSES 3,502,910. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST -138,325. CHANGE IN VALUE OF GIFT ANNUITIES -56,127. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.