2013-01-09T13:51:39-06:00 2012-03-31 113518842 MARKS PANETH & SHRON LLP 622 THIRD AVENUE NEW YORK NY 10017 990 2011-04-01 132756320 LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC LEGA 2122431313 225 VARICK STREET NEW YORK NY 10014 PAUL N SAMUELS 2122431313 2013-01-09 1 ROBERT R LYONS CPA P00844832 2125038800 2011 2016-02-25 16:41:14Z PAUL N SAMUELS 225 VARICK STREET NEW YORK NY 10014 3686300 0 X WWW.LAC.ORG X 1973 NY LEGAL SERVICES - THE LEGAL ACTION CENTER ("LAC") IS A NOT-FOR-PROFIT LAW AND POLICY ORGANIZATION WITH OFFICES IN NEW YORK CITY AND WASHINGTON, D.C.. LAC IS THE ONLY ORGANIZATION IN THE COUNTRY WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST AND PROTECT THE PRIVACY OF PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES AND/OR HIV/AIDS. WE HAVE A MULTI-FACETED APPROACH THAT INVOLVES DIRECT CLIENT LEGAL SERVICES AND IMPACT LITIGATION, TECHNICAL ASSISTANCE AND TRAINING TO AGENCIES THAT SERVE OUR CLIENTELE, AND POLICY ADVOCACY TO CREATE SYSTEMIC CHANGES THAT WILL BENEFIT OUR CLIENTS. WE PROVIDE FREE LEGAL ASSISTANCE TO INDIVIDALS THROUGHOUT NEW YORK STATE; MANY OF OUR CLIENTS HAVE ISSUES CROSSING ALL THREE OF OUR SUBJECT AREAS. 24 24 38 0 0 0 2322570 3487196 182515 66644 695 752 3638 -14494 2509418 3540098 0 0 0 0 2538670 2590285 15000 10000 260933 1061324 1023497 3614994 3623782 -1105576 -83684 1382843 1414698 551329 666868 831514 747830 X THE LEGAL ACTION CENTER IS THE ONLY NON-PROFIT LAW AND POLICY ORGANIZATION IN THE U.S. WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST PEOPLE WITH HISTORIES OF ADDICTION, HIV/AIDS, OR CRIMINAL RECORDS, AND TO ADVOCATE FOR SOUND PUBLIC POLICIES IN THESE AREAS. 0 0 2850564 66644 LEGAL SERVICES - THE LEGAL ACTION CENTER (LAC) IS A NOT-FOR-PROFIT LAW AND POLICY ORGANIZATION WITH OFFICES IN NEW YORK CITY AND WASHINGTON, D.C.. LAC IS THE ONLY ORGANIZATION IN THE COUNTRY WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST AND PROTECT THE PRIVACY OF PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES AND/OR HIV/AIDS. WE HAVE A MULTI-FACETED APPROACH THAT INVOLVES DIRECT CLIENT LEGAL SERVICES AND IMPACT LITIGATION, TECHNICAL ASSISTANCE AND TRAINING TO AGENCIES THAT SERVE OUR CLIENTELE, AND POLICY ADVOCACY TO CREATE SYSTEMIC CHANGES THAT WILL BENEFIT OUR CLIENTS. WE PROVIDE FREE LEGAL ASSISTANCE TO INDIVIDUALS THROUGHOUT NEW YORK STATE; MANY OF OUR CLIENTS HAVE ISSUES CROSSING ALL THREE OF OUR SUBJECT AREAS. FOR EXAMPLE, SOME ARE IN RECOVERY FROM DRUG ADDICTION THAT EARLIER LED THEM TO COMMIT CRIMES AND RESULTED IN THEIR CONTRACTING HIV. SINCE OUR FOUNDING IN 1972, WE HAVE HELPED TENS OF THOUSANDS OF NEW YORKERS OVERCOME LEGAL BARRIERS TO ACCESSING JOBS, HOUSING, HEALTH CARE, GOVERNMENT BENEFITS, AND OTHER SERVICES CRITICAL TO THEIR BECOMING PRODUCTIVE MEMBERS OF SOCIETY, MAINTAINING THEIR DIGNITY, AND GETTING AND STAYING HEALTHY. IN 2010 ALONE, LAC HELPED 2,586 INDIVIDUALS RESOLVE CIVIL LEGAL PROBLEMS: 1,914 RELATED TO A CRIMINAL RECORD, 422 RELATED TO AN ALCOHOL/DRUG PROBLEM (THAT USUALLY LED TO A CRIMINAL RECORD), AND 250 RELATED TO HIV. AMONG OTHER VALUABLE SERVICES, WE HELP INDIVIDUALS OBTAIN EMPLOYMENT, HOUSING, AND BENEFITS DESPITE PAST CRIMINAL CONVICTIONS OR ALCOHOL/DRUG HISTORIES THROUGH A COMPREHENSIVE RANGE OF CIVIL LEGAL SERVICES, INCLUDING ASSISTING OUR CLIENTS TO OBTAIN AND CLEAN UP THEIR NEW YORK STATE RAP SHEETS, SEEK AND OBTAIN CERTIFICATES OF GOOD CONDUCT OR RELIEF FROM DISABILITIES THAT ARE OFTEN ESSENTIAL TO FINDING JOBS OR ACQUIRING PROFESSIONAL LICENSES, PREPARE AND FILE EMPLOYMENT DISCRIMINATION COMPLAINTS WITH THE NEW YORK STATE HUMAN RIGHTS DIVISION, AND GATHER LETTERS OF REFERENCE AND OTHER EVIDENCE OF REHABILITATION. TO BROADEN OUR IMPACT AND EMPOWER OUR CLIENTS, WE ALSO AUTHOR AND DISSEMINATE A WIDE VARIETY OF FREE PUBLICATIONS THAT HELP PRO SE INDIVIDUALS (INCLUDING PRISON INMATES) AND THEIR ADVOCATES UNDERSTAND AND ENFORCE THEIR CIVIL AND PRIVACY RIGHTS. SINCE 2007, WE ALSO HAVE OPERATED A PROGRAM THAT PROVIDES LEGAL ASSISTANCE TO INDIVIDUALS INCARCERATED AT RIKERS ISLAND CORRECTIONAL FACILITIES, HELPING THESE INDIVIDUALS OBTAIN, UNDERSTAND AND CORRECT ERRORS ON THEIR RAP SHEETS SO THAT THEY ARE WELL PREPARED TO SEEK EMPLOYMENT, HOUSING AND HIGHER EDUCATION. IN ADDITION TO OUR HIGH VOLUME LEGAL SERVICES PROJECT, LAC CONDUCTS IMPACT LITIGATION THROUGHOUT NEW YORK STATE. WE LITIGATE EMPLOYMENT DISCRIMINATION, PRIVACY AND CIVIL RIGHTS MATTERS IN STATE AND FEDERAL COURTS, AND BEFORE ADMINISTRATION AGENCIES SUCH AS THE NEW YORK STATE DIVISION AND THE NEW YORK CITY COMMISSION ON HUMAN RIGHTS, AND FEDERAL AGENCIES CHARGED WITH ENFORCING FEDERAL ANTI-DISCRIMINATION AND HEALTH PRIVACY LAWS. OUR LITIGATION GENERALLY INVOLVES NOVEL ISSUES OF LAW AND IS DESIGNED TO IMPACT GROUPS OF PEOPLE. WE LEVERAGE OUR RESOURCES THROUGH PRO BONO PARTNERSHIPS WITH LAW FIRMS WHOSE ATTORNEYS EITHER CO-COUNSEL MATTERS WITH LAC STAFF OF HANDLE THEM UNDER OUR SUPERVISION. LAC PROVIDES TRAINING AND TECHNICAL ASSISTANCE ON LEGAL ISSUES TO LEGAL SERVICES PROVIDERS AND SOCIAL SERVICES AND HEALTH CARE AGENCIES SERVING PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES AND/OR HIV/AIDS. IN 2010, OUR LEGAL AND POLICY STAFF PROVIDED ON-SITE TRAINING TO STAFF AND/OR CLIENTS OF AT LEAST 50 AGENCIES THROUGHOUT NEW YORK STATE, INCLUDING DRUG AND ALCOHOL TREATMENT PROGRAMS, GROUPS THAT ASSIST FORMERLY INCARCERATED PEOPLE, AGENCIES PROVIDING HIV PREVENTION AND CARE, AND HOSPITALS. TOPICS WE HAVE TRAINED ON INCLUDE EMPLOYMENT DISCRIMINATION (FACED BY PEOPLE WITH CRIMINAL RECORDS, HISTORIES OF DRUG/ALCOHOL ADDICTION, AND HIV/AIDS), CONFIDENTIALITY OF DRUG AND ALCOHOL TREATMENT AND HIV RECORDS, AND RIGHTS OF ADOLESCENTS IN THE AGE OF AIDS. OUR TRAININGS COMPLEMENT OUR LEGAL SERVICES WORK: WE KEEP TRAINEES ABREAST OF LEGAL DEVELOPMENTS, SOME OF WHICH WE HAVE ACHIEVED THROUGH LITIGATION AND POLICY ADVOCACY, AND WE LEARN ABOUT ISSUES PEOPLE IN THE COMMUNITY (AND THEIR ADVOCATES) FACE AND TRY TO DEVISE LITIGATION AND POLICY SOLUTIONS. THROUGH OUR HOTLINE, IN 2010, LAC ATTORNEYS GAVE TECHNICAL ASSISTANCE TO 208 AGENCIES THROUGHOUT NEW YORK STATE ON AN ARRAY OF LEGAL ISSUES CONCERNING INDIVIDUALS WITH CRIMINAL RECORDS, ALCOHOL/DRUG PROBLEMS, AND HIV. MANY OF THESE AGENCIES AVAIL THEMSELVES OF OUR PUBLICATIONS ON RELEVANT TOPICS THAT WE BOTH DISTRIBUTE AT TRAININGS AND PROVIDE FOR FREE DOWNLOAD FROM OUR WEBSITE. LAC IS ALSO A STATE AND NATIONAL LEADER IN POLICY AND LEGISLATIVE REFORM. FOR YEARS LAC PLAYED A LEADING ROLE IN ADVOCATING FOR ROCKEFELLER DRUG LAW REFORM, WHICH CULMINATED IN A COMPREHENSIVE REFORM LAW, ENACTED IN 2009. TWO OTHER PIECES OF LEGISLATION THAT LAC WORKED TO ACHEIVE ALSO PASSED AS PART OF THE DRUG LAW REFORM LEGSILATION: THE CONDITIONAL SEALING OF SOME CONVICTIONS AND A PROVISION IN THE EXECUTIVE LAW WHICH MAKES CLEAR THAT, WHEN INDIVIDUALS APPLY FOR EMPLOYMENT OR OCCUPATIONAL LICENSES THEY DO NOT HAVE TO DIVULGE INFORMATION ABOUT ARRESTS THAT DID NOT LEAD TO CONVICTION, YOUTHFUL ADJUCATIONS, SEALED VIOLATIONS, AND CONDITIONALLY SEALED CONVICTIONS. A NUMBER OF BILLS PROPOSED BY LAC THAT WOULD HELP QUALIFIED NEW YORKERS WITH CRIMINAL RECORDS OVERCOME BARRIERS TO EMPLOYMENT WERE PASSED BY THE ASSEMBLY AND ON THIRD READING IN SENATE, WHICH SESSION ABRUPTLY ENDED. WHILE THEY WERE NOT ENACTED THIS YEAR, WE MADE SOLID PROGRESS AND ARE HOPEFUL THAT THEY WILL PASS NEXT YEAR. ON A NATIONAL LEVEL, LAC, LEADING A COALITON OF MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES PROVIDERS, HAS SUCCEEDED IN ENSURING THAT EXPANDED ACCESS TO ALCOHOL AND DRUG TREATMENT IS A PART OF THE HEALTH CARE REFORM BILLS THAT PASSED BOTH THE HOUSE AND SENATE. IN ADDITION, LAC HAS TWO UNIQUE PROJECTS THAT PROVIDE LEGAL SUPPORT TO HUNDREDS OF COMMUNITY BASED AGENCIES SERVING INDIVIDUALS WITH CRIMINAL RECORDS, HISTORIES OF ADDICTION, AND HIV/AIDS. LAC'S NATIONAL H.I.R.E. PROGRAM (HELPING INDIVIDUALS REENTER THROUGH EMPLOYMENT) NETWORK, WITH OVER 5,800 MEMBERS NATIONWIDE, WORKS WITH LAWMAKERS, WORKFORCE DEVELOPMENT PROFESSIONALS AND INDIVIDUALS, BOTH IN NEW YORK AND NATIONALLY, TO REMOVE EMPLOYMENT BARRIORS FACED BY PEOPLE WITH CRIMINAL RECORDS. IN 2009 H.I.R.E'S FOURTH ANNUAL NEW YORK STATE CONFERENCE DREW SEVERAL HUNDRED PARTICIPANTS. LAC'S "WOMEN'S INITIATIVE TO STOP HIV IN NEW YORK" (WISH-NY) EDUCATED NEW YORK POLICYMAKERS ABOUT THE EXCALATING CRISIS OF HIV AMONG NEW YORK'S BLANK AND LATINA WOMEN AND GIRLS THROUGH POLICY ANALYSIS, ADVOCATE TRAINING AND ORGANIZING, AND ADVOCACY FOR POLICY REFORMS. THE CLOSE WORKING RELATIONSHIPS WE HAVE DEVELOPED WITH BOTH CONSUMERS AND PROVIDERS THROUGH H.I.R.E., WISH-NY AND OTHER PROJECTS MAKES LAC UNIQUELY SITUATED TO DEVELOP BOTH POLICY AND LITIGATION PLATFORMS ADDRESSING ISSUES AND PROBLEMS DISCOVERED VIA THESE CONNECTIONS. THESE ADDITIONAL NETWORKS ALSO PROVIDE A CRITICAL AVENUE FOR OUTREACH FOR OUR LEGAL SERVICES PROJECT. 2850564 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 38 1 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JOSEPH THOMPSON 2122431313 225 VARICK STREET NEW YORK NY 10014 DANIEL K MAYERS 0.40 X X 0 0 0 ELIZABETH BARTHOLET 0.20 X X 0 0 0 STEPHANIE AVAKIAN 0.20 X 0 0 0 ERIC D BALBER 0.10 X 0 0 0 SUZANNE B CUSACK 0.20 X 0 0 0 EDWARD J DAVIS 0.30 X 0 0 0 STEPHEN CUTLER 0.30 X 0 0 0 JASON FLOM 0.10 X 0 0 0 DALLAS PELL 0.10 X 0 0 0 ELAINE H MANDELBAUM 0.20 X 0 0 0 BRAD S KARP 0.30 X 0 0 0 DOUG LIMAN 0.10 X 0 0 0 MICHAEL MELTSNER 0.10 X 0 0 0 MARC C MORRIL 0.20 X 0 0 0 JANE VELEZ 0.20 X 0 0 0 WILLIAM C PALEY 0.10 X 0 0 0 B DIANE WILLIAMS 0.10 X 0 0 0 ED SHAW 0.10 X 0 0 0 MARK L MILLER 0.10 X 0 0 0 MARY BETH FORSHAW 0.20 X 0 0 0 MARY MULLIGAN 0.10 X 0 0 0 TINO HERNANDEZ 0.20 X 0 0 0 BETH GOLDEN 0.10 X 0 0 0 ROBERT E FULLILOVE 0.10 X 0 0 0 LAURENCE M WESTREICH 0.10 X 0 0 0 PAUL N SAMUELS 40.00 X 175520 0 18974 CATHERINE O'NEILL 30.00 X 146019 0 10769 MARTHA ACERO 32.00 X 120732 0 34415 ANITA MARTON 40.00 X 131294 0 10517 573565 0 74675 5 0 1 0 0 537135 1199114 1750947 3487196 PUBLICATIONS & CONSUL. 541100 53227 53227 TRAINING FEES & MISC. 541900 13417 13417 66644 752 752 88839 88839 0 0 39905 537135 57363 -17458 -17458 MISCELLANEOUS 900099 2964 2964 2964 3540098 66644 0 -13742 493094 463753 25447 3894 1666359 1319307 191758 155294 44589 35263 5180 4146 232982 189433 24854 18695 153261 126580 15484 11197 295197 222077 69540 3580 34500 34500 12152 9142 2863 147 10000 10000 20173 16563 2034 1576 214628 176315 21711 16602 70994 54165 14824 2005 11114 7851 2432 831 2932 2932 60725 47067 5779 7879 16126 13240 1626 1260 MISCELLANEOUS 69473 44605 19299 5569 BAD DEBTS 54000 54000 PRINTING & PUBLICATIONS 51148 39408 4045 7695 EQUIPMENT RENTAL 26561 20778 4392 1391 83774 65017 9585 9172 3623782 2850564 512285 260933 X 57020 24095 404339 136327 52500 447633 588376 530815 4282 3722 13318 68399 646069 450304 256490 195765 6518 7942 1382843 1414698 284124 329207 99887 195548 167318 142113 551329 666868 X 438886 226893 392628 520937 831514 747830 1382843 1414698 -83684 0 X X 0 1 1 X 0 X 4406267 2696249 3654125 2322570 3487197 16566408 4406267 2696249 3654125 2322570 3487197 16566408 1206855 15359553 1486 727 2373 695 752 6033 6836 2964 9800 16582241 750565 0.92630 0.91790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5664 6488 12152 3611631 3623783 331189 82797 0 0 326957 315822 330750 331189 1304718 1957077 25543 113359 19685 12152 170739 81739 78956 82688 82797 326180 489270 5664 5664 469300 281580 187720 176769 168724 8045 195765 DEFERRED RENT 142113 142113 3540098 3623782 -83684 -83684 3750674 356778 356778 3393896 146202 146202 3540098 4126762 356778 146202 502980 3623782 0 3623782 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: FIN 48 DISCLOSURE - THE AGENCY HAS NO UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2012 AND 2011 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. THE AGENCY IS NO LONGER SUBJECT TO FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE 2009. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 57,363. SUB-LEASE RENTAL EXPENSES 88,839. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 57,363. SUB-LEASE RENTAL EXPENSES 88,839. X X X 0 PROJECT PLUS INC 145 WEST 45TH STREET SUITE 300 NEW YORK NY 10036 FUNDRAISING DINNER 0 577040 10000 567040 577040 10000 567040 NY DINNER 577040 537135 39905 57363 577040 537135 39905 57363 57363 -17458 X X 1 0 0 0 0 0 0 0 0 PAUL N SAMUELS 175520 0 0 0 0 0 5486 0 13488 0 194494 0 0 0 CATHERINE O'NEILL 146019 0 0 0 0 0 4251 0 6518 0 156788 0 0 0 MARTHA ACERO 120732 0 0 0 0 0 2215 0 32200 0 155147 0 0 0 PART I, LINE 4A MARTHA ACERO $20,635 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE CONTROLLER AND THE VICE PRESIDENT/CHIEF FINANCE OFFICER. THE FORM 990 IS THEN FORWARDED TO THE DIRECTOR/PRESIDENT FOR REVIEW AND THEN TO THE FINANCE COMMITTEE FOR REVIEW. AFTER THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, THE FORM 990 IS FORWARDED TO THE BOARD OF DIRECTORS FOR COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C LEGAL ACTION CENTER MADE IT MANDATORY FOR ALL BOARD OF DIRECTORS' MEMBERS TO FILL-OUT ANNUALLY THE "CONFLICT OF INTEREST FORM." FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES THE FOLLOWING TO DETERMINE THE COMPENSATION OF ITS CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL: 1)COMPENSATION SURVEY OR STUDY; 2)APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT FORM 990, PART XI, LINE 2C: HAS NOT BEEN CHANGED FROM PRIOR YEAR.