2015-01-22T14:27:20-06:00 2014-06-30 132781641 Mitchell & Titus LLP One Battery Park Plaza New York NY 10004 990 2013-07-01 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 2015-01-22 1 FREDERICK E DAVIS JR P00446023 2127094500 2013 2016-02-25 16:41:14Z SHERRILYN A IFILL 40 Rector St5th Fl NEW YORK NY 10006 31370583 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. 26 25 69 32 0 0 7461310 9560800 432555 2205519 16459618 1131937 -105163 12859 24248320 12911115 1541003 314000 0 0 7189925 6573570 478516 695000 2197692 6220908 5501917 15430352 13084487 8817968 -173372 51082143 51965428 8640573 6909362 42441570 45056066 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 7192576 2205519 Legal Program provides legal assistance in connection with civil and human rights covering voting, fair employment, education, housing, health, environmental problems and capital punishment. 1858032 Public Information disseminates relevant data about the organization's programs and goals to the general public. 452595 314000 The Herbert Lehman Program offers grants, generally of $2,000 annually to undergraduates and of $3,000 annually to law students. Preference is given to US citizens who are entering the first year of full-time study. 9503203 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 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 32 0 1 69 1 0 0 0 0 0 1 1 0 0 0 0 X 26 25 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 HI KS KY LA ME MD MA MI MN MS MO NE NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X X KEVIN C THOMSON 2129652214 40 RECTOR STREET NEW YORK NY 10006 Gerald S Adolph Chairman of the Board 8.00 1.00 X X 0 0 0 David W Mills Chairman of the Board 8.00 1.00 X X 0 0 0 Patrick A Bradford Secretary of the Board 4.00 1.00 X X 0 0 0 Clifford P Case III Treasurer of the Board 4.00 1.00 X X 0 0 0 William J Bynum Board Member 1.50 1.00 X 0 0 0 Judith I Byrd Board Member 1.50 1.00 X 0 0 0 James Castillo Board Member 1.50 1.00 X 0 0 0 Gregory Evans Board Member 1.50 1.00 X 0 0 0 Toni G Fay Board Member 1.50 1.00 X 0 0 0 Henry Louis Gates Jr Board Member 1.50 1.00 X 0 0 0 Laurie Robinson Haden Board Member 1.50 1.00 X 0 0 0 David E Kendall Board Member 1.50 1.00 X 0 0 0 Michael R Klein Board Member 1.50 1.00 X 0 0 0 Tonya Lewis Lee Board Member 1.50 1.00 X 0 0 0 William Lighten Board Member 1.50 1.00 X 0 0 0 Cecilia S Marshall Board Member 1.50 1.00 X 0 0 0 Gabriella E Morris Board Member 1.50 1.00 X 0 0 0 Charles J Ogletree Jr Board Member 1.50 1.00 X 0 0 0 Adebayo Ogunlesi Board Member 1.50 1.00 X 0 0 0 Luis Penalver Board Member 1.50 1.00 X 0 0 0 Steven B Pfeiffer Board Member 1.50 1.00 X 0 0 0 Daniel L Rabinowitz Board Member 1.50 1.00 X 0 0 0 Judith McCartin Scheider Board Member 1.50 1.00 X 0 0 0 Jonathan Soros Board Member 1.50 1.00 X 0 0 0 Angela Vallot Board Member 1.50 1.00 X 0 0 0 Sherrilyn A Ifill President & Director-Counsel 59.00 1.00 X 326949 0 31623 Kevin C Thomson Chief Financial Officer 39.50 0.50 X 145642 0 6186 Christina Swarns Director of Litigation 40.00 X 167019 0 17744 Leslie Proll Program Head, DC Office 40.00 X 156550 0 29664 Jeffrey Robinson Assoc. Director-Counsel 39.50 0.50 X 156442 0 24756 Damon Hewitt Program Head, Education Gr 40.00 X 142387 0 13438 Monica Madrazo Director, HR & Administration 40.00 X 135239 0 17525 Ryan P Haygood Program Head, PPG 40.00 X 129280 0 20885 ReNika Moore Program Head, Economic Justice 40.00 X 123220 0 10766 Donna S Gloeckner Director, Information Services 40.00 X 119635 0 13204 Debo P Adegbile Former Acting Pres & Dir-Cnsl 0.00 X 271154 0 13686 1873517 0 199477 17 1 1 0 Constructomics LLC 45 West 21st Street 5th Floor New York NY 10010 Bldg. Contractor 1404535 Millennium Technology Group 325 Broadway Suite 505 New York NY 10007 IT Consultant 424761 40 Rector Condominium 295 Madison Avenue 2nd Floor New York NY 10017 Bldg. Maintenance 274133 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail Consultant 223346 Dwight Johsnon Design 276 Fifth Avenue Suite 807 New York NY 10001 Fund Raising Consultant 138602 5 236259 1732203 7592338 191854 9560800 Court Fees 541100 1846654 1846654 Program Revenue 541100 358865 358865 2205519 675383 675383 18651065 18194511 456554 456554 456554 277816 1732203 264957 12859 12859 12911115 2205519 0 1144796 20000 20000 294000 294000 690046 612276 54494 23276 4248207 3188861 598361 460985 1307784 1059631 146091 102062 327533 236947 48366 42220 34864 34864 328896 328896 65020 65020 695000 695000 92753 92753 569064 548707 20357 1047956 491460 73141 483355 332369 237875 41515 52979 680404 599503 45020 35881 775743 683065 11706 80972 235049 235049 132588 98402 19024 15162 806955 599189 115618 92148 111724 82918 16030 12776 Miscellaneous 155041 70227 20948 63866 Photos/Press Release 64382 47088 641 16653 Library 29408 29408 Court Costs 16386 16386 23315 23315 13084487 9503203 1383592 2197692 439937 1024356 6735860 4775687 1482082 2735250 84389 74635 1145 277065 329955 17784132 1519842 16842547 16264290 23690724 25078902 1529539 1681208 51082143 51965428 4697299 3071417 3939851 3834522 3423 3423 8640573 6909362 X 15639403 15631591 8860782 11314121 17941385 18110354 42441570 45056066 51082143 51965428 X -173372 2598565 189303 X X 0 1 X 1 0 X 12002078 10923245 14091387 7461310 9560800 54038820 12002078 10923245 14091387 7461310 9560800 54038820 15353746 38685074 730199 682446 629921 543360 675383 3261309 -163682 175293 323111 -105163 12858 242417 57542546 4813854 0.67230 0.67570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 8174 8174 216927 216927 225101 225101 12859386 12859386 13084487 13084487 804224 804224 201056 201056 0 0 0 0 800038 927077 921518 804224 3452857 5179286 364591 188352 207198 225101 985242 200010 231769 230380 201056 863215 1294823 4292 3711 8174 16177 22124511 3638135 2290960 23471686 20758852 1812314 446655 22124511 23881401 -1002 3121547 20758852 22275278 27691 2544628 966196 23881401 21318914 406131 1075525 525292 22275278 0.03000 0.77000 0.20000 1 0 15698348 779562 14918786 11389 2847 8542 2069895 736683 1333212 4500 750 3750 16264290 FUNDS HELD IN TRUST FOR OTHERS 3423 3423 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, are 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, 2014, 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 for years ended on or prior to June 30, 2011 under federal and New York tax jurisdictions. X X X X X 1 Thompson Wall Consulting LLC 1737 York Avenue 5A New York NY 10128 Corporate/Foundation Consultant 0 3343039 72000 3271039 Community Counselling Services 461 Fifth Avenue 3rd Floor New York NY 10017 Fundraising,Dev Services,Strategic Consulting 0 2473848 97500 2376348 Dwight Johnson Design 276 Fifth Ave Suite 703 New York NY 10001 Special Events Consultant (NEJAD) 0 1783064 138602 1644462 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Direct Mail Consultant 0 771226 120276 650950 Sanky Communications Inc 599 11th Avenue 6th Floor New York NY 10036 Web Gift Consultant 0 178677 33717 144960 Soltide Consulting 190 Nelson Street Suite 1 Brooklyn NY 11231 Fundraing Consultant (Brown DC) 0 152350 70500 81850 8702204 532595 8169609 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 National Equal Justice Award Dinner 1783064 1683464 99600 153434 10000 50388 DC 60th Brown Anniversary 152350 30940 121410 24141 1993 3 74605 17799 56806 14270 10731 2010019 1732203 277816 191845 10000 63112 264957 12859 1 Howard University 2400 Sixth Street NW Washington DC 20059 530204707 501(c)(3) 5000 To provide direct student financial aid support for the Fall semester of 2013 or 2014 Morgan State University 1700 E Cold Spring Lane Rm 400 Baltimore MD 21251 237089143 501(c)(3) 10000 To provide direct student financial aid support for the Fall semester of 2013 or 2014To provide direct student financial aid support for the Fall semester of 2013 or 2014 United Negro College Fund 1805 7th Street NW Washington DC 20001 131624241 501(c)(3) 5000 To provide direct student financial aid support for the Fall semester of 2013 or 2014To engage in advocacy on school discipline issues 3 Scholarship Grants 123 294000 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 1 0 0 0 0 0 0 0 0 Sherrilyn A Ifill President & Director-Counsel 300000 0 0 0 26949 0 0 0 31623 0 358572 0 0 0 Kevin C Thomson Chief Financial Officer 145642 0 0 0 0 0 0 0 6186 0 151828 0 0 0 Christina Swarns Director of Litigation 167019 0 0 0 0 0 0 0 17744 0 184763 0 0 0 Leslie Proll Program Head, DC Office 156550 0 0 0 0 0 0 0 29664 0 186214 0 0 0 Jeffrey Robinson Assoc. Director-Counsel 156442 0 0 0 0 0 0 0 24756 0 181198 0 0 0 Damon Hewitt Program Head, Education Gr 142387 0 0 0 0 0 0 0 13438 0 155825 0 0 0 Monica Madrazo Director, HR & Administration 135239 0 0 0 0 0 0 0 17525 0 152764 0 0 0 Ryan P Haygood Program Head, PPG 129280 0 0 0 0 0 0 0 20885 0 150165 0 0 0 Debo P Adegbile Former Acting Pres & Dir-Cnsl 271154 0 0 0 0 0 0 0 13686 0 284840 0 0 0 Part I, Line 1a The President and Director-Counsel, Sherrilyn A. Ifill receives a housing allowance approved by the Compensation Board. This amount is included in her taxable income. Part I, Line 4a Debo P. Adegbile, former Acting President and Director-Counsel received a severance payment in the amount of $37,500.00 This payment is included in his taxable income. Sherrilyn A Ifill President & Director-Counsel NAACP LDF provides a loan to all qualified employees up to $10,000.00 X 10000 1145 0 0 1 1145 X 22 191854 MV at close of business 0 0 0 Form 990, Part VI, Section B, line 11 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 has the opportunity to review and give comments on the 990. The final draft is then reviewed by Mitchell & Titus, LLP for filing. Part IV Line 12A and Part XI Line 2d: The independent audited financial statements are the combined statements of the NAACP Legal Defense and Educational fund, Inc. and its affiliate. 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 President & Director-Counsel (CEO). The President reviews the completed questionnaires for completeness, responsiveness and potential conflicts of interest. The President seeks the advice and counsel of the Senior Counsel with respect to further steps necessary to apprise the Board of potential conflicts of interest relating to any disclosed 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 also do so based upon a discretionary determination by its CFO and/or Senior 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: Charges for Pension Benefit other than net periodic pension cost 249303. Write-off intercompany receivable -60000. Form 990, Part XII, Line 2c: The process has not changed from prior years. 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 1 0 Earl Warren Legal Training Program O 30000 Past usage Earl Warren Legal Training Program N 5700 Past usage 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