2013-02-14T08:43:06-06:00 2012-06-30 Mitchell & Titus LLP One Battery Park Plaza New York NY 10004 990 2011-07-01 131655255 NAACP LEGAL DEFENSE & EDUC FUND INC NAAC 2129652200 99 Hudson Street No 1600 New York NY 10013 SHERRILYN A IFILL 2129652200 2013-02-14 0 FREDERICK E DAVIS JR P00446023 2127094500 2011 2016-03-07 17:11:31Z SHERRILYN A IFILL 99 HUDSON STREET SUITE 1600 NEW YORK NY 10013 20469486 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. Primary sources of revenue include: fund raising from general public, corporations and foundations, reimbursement of court costs and fees, and investment income. LDF maintains offices in New York and Washington, DC. 27 26 71 4 0 0 10923245 14091387 253474 1709356 2759301 731727 175293 323111 14111313 16855581 322500 2493149 0 0 7316626 7311286 556765 548793 2179983 4804705 5188313 13000596 15541541 1110717 1314040 34154559 35098865 2327183 3834130 31827376 31264735 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 9398400 2158149 1709356 Legal Program provides legal assistance in connection with civil and human rights covering voting, fair employment, education, housing, health, environment problems and capital punishment. 1939910 Public Information disseminates relevant data about the organization's programs and goals to the general public. 520112 335000 The Herbert Lehman Program offers grants, generally of $2,000 annually to undergraduates and of $3,000 to law students. Lehman awards are for US citizens and preference is given to students who are entering the first year of full-time study. 11858422 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 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 27 0 1 71 1 0 0 0 0 0 1 1 0 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 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 99 HUDSON STREET SUITE 1600 NEW YORK NY 10013 Debo P Adegbile 59.00 X X 196026 0 31720 David W Mills 8.00 X X 0 0 0 Gerald S Adolph 8.00 X X 0 0 0 Patrick A Bradford 4.00 X X 0 0 0 Clifford P Case III 4.00 X X 0 0 0 Judith I Byrd 1.50 X 0 0 0 James Castillo 1.50 X 0 0 0 Gregory Evans 1.50 X 0 0 0 Toni G Fay 1.50 X 0 0 0 Henry Louis Gates Jr 1.50 X 0 0 0 David E Kendall 1.50 X 0 0 0 Michael R Klein 1.50 X 0 0 0 Tonya Lewis Lee 1.50 X 0 0 0 William Lighten 1.50 X 0 0 0 Cecilia S Marshall 1.50 X 0 0 0 Gabriella E Morris 1.50 X 0 0 0 Charles J Ogletree Jr 1.50 X 0 0 0 Adbayo Ogunlesi 1.50 X 0 0 0 Luis Penalver 1.50 X 0 0 0 Steven B Pfeiffer 1.50 X 0 0 0 Daniel Rabinowitz 1.50 X 0 0 0 Paul N Roth 1.50 X 0 0 0 Judith McCartin Scheide 1.50 X 0 0 0 Jimmie Lee Solomon 1.50 X 0 0 0 Kathleen Sullivan 1.50 X 0 0 0 Angela Vallot 1.50 X 0 0 0 Karen Hastie Williams 1.50 X 0 0 0 John A Payton 59.00 X 247924 0 8806 Kevin C Thomson 39.50 X 136772 0 6141 Jeffrey Robinson 39.50 X 191694 0 36995 Lee Daniels 40.00 X 151109 0 13502 Valerie Broadie 39.50 X 149738 0 13378 Leslie Proll 40.00 X 146048 0 21385 Christina Swarns 40.00 X 135611 0 27606 Joseph Duff 39.50 X 141789 0 3604 Monica Madrazo 40.00 X 124281 0 22261 1620992 0 185398 15 0 1 0 Millennium Technology Group 325 Broadway Suite 505 New York NY 10007 IT Consultant 517011 99 Hudson Street Condominium P O Box 3795 New York NY 10008 Building Maintenance 323819 Sanky Communications Inc 589 Eight Avenue 10th Floor New York NY 10018 Direct Mail Consultant 236273 McLaughlin & Associates 566 South Route 303 Blauvelt NY 10913 Consultant 131411 Dwight Johnson Design 276 Fifth Avenue Suite 807 New York NY 10001 Professional Fund Raiser 121519 5 271758 1792426 12027203 121040 14091387 Court Fees Awarded 541100 1522459 1522459 Registration Fees 541100 186897 186897 1709356 629921 629921 3447555 3345749 101806 101806 101806 591267 1792426 268156 323111 323111 16855581 1709356 0 1054838 2158149 2158149 335000 335000 419813 287575 49219 83019 5179670 3930503 706143 543024 1344174 1007731 184664 151779 367629 276105 49357 42167 29274 29274 1063592 1063592 60820 60820 548793 548793 95809 20669 56852 18288 23351 23351 1066248 526129 74521 465598 327246 237113 43911 46222 642110 561527 42781 37802 706798 601378 7970 97450 184848 184848 348481 253451 50450 44580 100371 73230 14409 12732 Miscellaneous 239278 58481 132088 48709 Library 189256 189256 Photos/Press Release 52516 35370 677 16469 Court Costs 32773 32773 25542 25542 15541541 11858422 1503136 2179983 257166 654040 2591012 5820866 4532992 3045129 73938 86678 300827 283403 5367852 2823907 2651575 2543945 22268002 21238528 1479047 1426276 34154559 35098865 2323758 3830707 3425 3423 2327183 3834130 X 3212705 2577493 10588928 10823625 18025743 17863617 31827376 31264735 34154559 35098865 X 1314040 -1876681 X X 0 1 1 X 0 X 9507357 11258223 12002078 10923245 14091387 57782290 9507357 11258223 12002078 10923245 14091387 57782290 17996773 39785517 1041966 831248 730199 682446 629921 3915780 -44109 409157 -163682 175293 323111 699770 62397840 3423256 0.63760 0.83820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 4292 4292 184060 184060 188352 188352 15353189 15353189 15541541 15541541 927077 927077 231769 231769 0 0 0 0 905496 832764 800038 927077 3465375 5198063 107207 183794 364591 188352 843944 226374 208191 200010 231769 866344 1299516 5768 4292 10060 Part IV, Supplemental Information: The majority of the fund's lobbying activities are conducted by the staff. 23881401 0 -1002 3121547 20758852 22275278 27691 2544628 966196 23881401 21318914 406131 1075525 525292 22275278 29138521 349657 -6113997 2055267 21318914 0.14400 0.85600 1 0 4094689 2161911 1932778 11389 569 10820 1185862 619304 566558 75912 42123 33789 2543945 FUNDS HELD IN TRUST FOR OTHERS 3423 3423 Description of Intended Use of Endowment Funds: Part V, Line 4: Earnings from the Herbert Lehman Endowment are used to support scholarships. Description of Uncertain Tax Positions Under FIN 48: Part X: LDF and EWLTP both qualify as charitable organizations as defined by IRC Section 501(c)(3) and, accordingly, are exempt from federal income tax under IRC Section 501(a). Additionally, since they are publicly supported, contributions to them qualify for the maximum charitable contribution deduction under the IRC. LDF and EWLTP are also exempt from state and local income taxes. Management has analyzed the tax positions taken by these entities and has concluded that as of June 30, 2012, there were no uncertain tax positions taken or are expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying combined financial statements. LDF and EWLTP are subject to audits by taxing jurisdictions; however, no audits for any tax periods are currently in progress. Management believes that both entities are no longer subject to income tax examinations for years ended on or prior to June 30, 2007 under federal and New York tax jurisdictions. X X X X X 1 Dwight Johnson Design 276 Fifth Ave Suite 703 New York NY 10001 Special Events Consultant (NEJAD) 0 2302906 69133 2233773 Sanky Communications Inc 589 Eight Ave 10th Fl New York NY 10018 Direct Mail Consultant 0 779125 114150 664975 Your Voice Media Inc 685 Market Street Suite 570 San Francisco CA 94105 Telemarketing Consultant 0 34703 26761 7942 3116734 210044 2906690 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 2302906 1779731 523175 221762 10000 14451 Princeton Reception 58436 9318 49118 8369 950 2 22350 3376 18974 11933 200 491 2383692 1792425 591267 242064 11150 14942 268156 323111 1 ADVOCATES FOR CHILDRENS SERVICES P O BOX 2101 DURHAM NC 27702 311784161 501(c)(3) 163333 To engage in advocacy on school discipline issues.To engage in advocacy on school discipline issues. COMMITTEE FOR THREE STRIKES - co OLSON HAGEL & FISHBURN LLP 555 CAPITOL MALL SUITE 1425 SACRAMENTO CA 95814 453267528 501(c)(4) 175000 Public edcuation regarding criminal justice issues. EDUCATION LAW CENTER - PA 1315 WALNUT STREET SUITE 400 PHILADELPHIA PA 19107 232581102 501(c)(3) 163333 To engage in advocacy on school discipline issues.To engage in advocacy on school discipline issues FAMILIES TO AMEND CALIFORNIA'S THREE STRIKES 3982 S FIGUEROA ST 210 LOS ANGELES CA 90037 752971264 501(c)(3) 17000 To support proposition 36 ballot initiative to reform California's three strikes law. GEORGETOWN CENTER ON POVERTY INEQUALITY AND PUBLIC POLICY 600 NEW JERSEY AVENUE NW WASHINGTON DC 20001 530196603 501(c)(3) 100000 To engage in advocacy on school discipline issues. JUST CHILDRENLEGAL AID JUSTICE CENTER 1000 PRESTON AVENUE SUITE A CHARLOTTESVILLE VA 22903 540884513 501(c)(3) 163333 To engage in advocacy on school discipline issues. JUVENILE JUSTICE PROJECT OF LOUISIANA 1600 ORETHA CASTLE HALEY BLVD NEW ORLEANS LA 70113 721403026 501(c)(3) 163333 To engage in advocacy on school discipline issues. KENTUCKY YOUTH ADVOCATES INC 11001 BLUEGRASS PARKWAY SUITE 100 LOUISEVILLE KY 40299 610929390 501(c)(3) 163333 To engage in advocacy on school discipline issues. NATIONAL CENTER FOR YOUTH LAW 405 14th ST 15th FLOOR OAKLAND CA 94612 942506933 501(c)(3) 175000 To engage in advocacy on school discipline issues. PRESIDENTS AND FELLOWS OF HARVARD COLLEGE - co Charles Hamilton Houston In 125 MT AUBURN ST 3rd FLOOR CAMBRIDGE MA 02138 042103580 501(c)(3) 163333 To engage in advocacy on school discipline issues. PUBLIC COUNSEL LAW CENTER 600 SOUTH ARDMORE AVENUE LOS ANGELES CA 90005 237105149 501(c)(3) 163333 To engage in advocacy on school discipline issues. TEXAS APPLESEED 1609 SHOAL CREEK BLVD STE 201 AUSTIN TX 78701 742804268 501(c)(3) 163333 To engage in advocacy on school discipline issues. THE REGENTS OF THE UNIVERSITY OF CALIFORNIA LOS ANGELES 11000 KINROSS BLDG STE 211 LOS ANGELES CA 90095 956006143 501(c)(3) 233333 To engage in advocacy on school discipline issues. TIME DOLLAR INSTITUTE - DBA TIME BANKS USA 5500 39th ST NW WASHINGTON DC 20015 521950242 501(c)(3) 100000 To engage in advocacy on school discipline issues. LEGAL STRATEGIES COLLABORATIVE - co PERMANENT JUDICIAL COMMISSION ON JUSTI 150 STATE ST 2nd FLOOR ALBANY NY 12207 133848875 501(c)(3) 51152 To foster collaboration between and among legal advocates, education and justice leaders. 14 1 Scholarship Grants 151 335000 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 0 X X X X X 0 0 0 0 0 0 0 0 0 Debo P Adegbile 196026 0 0 0 0 0 0 0 31720 0 227746 0 0 0 John A Payton 222924 0 0 0 25000 0 0 0 8806 0 256730 0 0 0 Jeffrey Robinson 191694 0 0 0 0 0 0 0 36995 0 228689 0 0 0 Lee Daniels 151109 0 0 0 0 0 0 0 13502 0 164611 0 0 0 Valerie Broadie 149738 0 0 0 0 0 0 0 13378 0 163116 0 0 0 Leslie Proll 146048 0 0 0 0 0 0 0 21385 0 167433 0 0 0 Christina Swarns 135611 0 0 0 0 0 0 0 27606 0 163217 0 0 0 Supplemental Information Part III JOHN A. PAYTON, President and Director-Counsel of the NAACP Legal Defense and Educational Fund, Inc. received a housing allowance that is treated as a taxable compensation. JOHN A. PAYTON passed away on March 22, 2012 and after this date, DEBO P. ADEGBILE became the Acting President and Director-Counsel. X 9 38040 MV at close of business X Property & Equipment 1 83000 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 12 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 on June 26, 2009, 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -677606. Charges for Pension Benefit other than net periodic pension cost -1199075. Total to Form 990, Part XI, Line 5: -1876681. This process has not changed from the prior year. EARL WARREN LEGAL TRAINING PROGRAM 99 HUDSON STREET SUITE 1600 NEW YORK NY 10013 132695683 PROVIDE SCHOLARSHIPS TO LAW STUDENTS NY 501(c)(3) 7 N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Earl Warren Legal Training Program N 30000 Past usage Earl Warren Legal Training Program M 5700 Past usage Earl Warren Legal Training Program P 426 Past usage EARL WARREN LEGAL TRAINING PROGRAM 99 HUDSON STREET SUITE 1600 NEW YORK NY 10013 132695683 0 0 0 0 0 0 0 0 0 0