2026-05-15T13:22:53-05:00 2025-06-30 873707167 CBIZ ADVISORS LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2024-07-01 270364845 QUEENS LAW ASSOCIATES NOT-FOR-PROFIT CORPORATION QUEE 7182613047 118-21 QUEENS BLVD 212 FOREST HILLS NY 11375 MICHAEL SCALA BOARD CHAIR 7182613047 2026-05-15 1 1 KRISTEN CUMMINGS P01510495 2125038800 2026-05-15 2024 2025-03-06 01:10:19Z QUEENS DEFENDERS MICHAEL SCALA 118-21 QUEENS BLVD 212 FOREST HILLS NY 11375 31923239 0 X WWW.QUEENSDEFENDERS.ORG X 2009 NY PROVIDE CRIMINAL DEFENSE SERVICES TO INDIGENT INDIVIDUALS WITHIN QUEENS COUNTY. 6 5 282 5 0 0 78355 28524 27793637 30995321 775314 540222 168 359172 28647474 31923239 0 0 0 0 22121475 25205919 0 0 145746 6574827 7074090 28696302 32280009 -48828 -356770 42782388 34191245 27281556 19047183 15500832 15144062 X QUEENS LAW ASSOCIATES PROVIDE CRIMINAL DEFENSE SERVICES TO INDIGENT INDIVIDUALS WITHIN QUEENS COUNTY. THE SOLE SOURCE OF REVENUE IS FROM ITS LAW PRACTICE THAT IS DERIVED FROM CONTRACTS WITH THE STATE AND CITY OF NEW YORK. 1 0 26261739 29525505 CRIMINAL DEFENSE SERVICE:PROVIDE CRIMINAL DEFENSE SERVICES TO INDIGENT INDIVIDUALS WITHIN QUEENS COUNTY. THE SOLE SOURCE OF REVENUE IS FROM ITS LAW PRACTICE THAT IS DERIVED FROM CONTRACTS WITH THE STATE AND CITY OF NEW YORK. THE AGENCY'S MISSION IS TO FIGHT FOR JUSTICE EVERY DAY FOR EVERY CLIENT. SINCE OUR FOUNDING IN 1996, THE AGENCY HAS SERVED MORE THAN 450,000 PEOPLE INVOLVED IN MAJOR TRIALS AND HOMICIDES, FAMILY COURT ISSUES INCLUDING DOMESTIC VIOLENCE, TREATMENT COURT CASES, YOUTH FELONIES, AND IMMIGRATION COURT. IN 2020 THE AGENCY LAUNCHED ROCKAWAY COMMUNITY JUSTICE CENTER WHICH PROVIDES A COMMUNITY-BASED ALTERNATIVE TO CRIMINAL COURT FOR YOUTH OFFENDERS IN THE ROCKAWAY WHO HAVE COMMITTED NON-VIOLENT FELONIES AND MISDEMEANORS. QUEENS DEFENDERS CREATED THE RCJC ON THE PREMISE OF RESTORATIVE JUSTICETHAT YOUNG OFFENDERS DESERVE A SECOND CHANCE, AND THAT WITH THE RIGHT KIND OF SUPPORT, THEY CAN GO ON TO LIVE PRODUCTIVE, FULFILLING LIVES. RCJC IS A PARTNERSHIP AMONG QUEENS DEFENDERS, LOCAL NYPD PRECINCTS, AND THE QUEENS DISTRICT ATTORNEY'S OFFICE. 1384663 1598623 ANTI-EVICTION REPRESENTATION: IN JULY 2024 QUEENS DEFENDERS BEGAN PROVIDING LEGAL SERVICES IN QUEENS HOUSING COURT THROUGH A CONTRACT WITH THE DEPARTMENT OF SOCIAL SERVICES/ OFFICE OF CIVIL JUSTICE. QUEENS DEFENDERS PROVIDES LEGAL REPRESENTATION TO 1,500 INDIVIDUALS FACING EVICTION PROCEEDINGS. IN ADDITION TO HOUSING ATTORNEYS, CLIENTS ARE PAIRED WITH A HOUSING NAVIGATOR TO HELP THEM FIND STABLE, AFFORDABLE HOUSING AND RELIEVE CASELOADS IN HOUSING COURT. 285496 230365 YOUTH PROGRAM SERVICE: IN 2013 THE AGENCY LAUNCHED YOUTH DIVERSION PROGRAMS TO HELP YOUNG PEOPLE DEVELOP CRITICAL LIFE SKILLS, IMPROVE EMOTIONAL AND PHYSICAL HEALTH, AND ENHANCE EDUCATIONAL AND PROFESSIONAL OPPORTUNITIES TO BUILD SUCCESSFUL LIVES. OUR YOUTH AND COMMUNITY OUTREACH PROGRAMS INCLUDE YOUTH JUSTICE COURT, YOUTH MENTORING PROGRAM, AFTER SCHOOL ACTIVITIES AT THE ROCKAWAYS & JAMAICA JUSTICE CENTERS, AND DOMESTIC VIOLENCE AND EMPOWERMENT PROGRAM ("DOVE") FOR DOMESTIC VIOLENCE SURVIVORS AND THEIR FAMILY MEMBERS. QUEENS DEFENDERS FOOD PANTRY LAUNCHED IN THE SPRING OF 2020 IN RESPONSE TO THE COVID-19 PANDEMIC, QUEENS DEFENDERS DISTRIBUTES OVER 25,000 BOXES OF FOOD ANNUALLY TO RESIDENTS OF THE ROCKAWAYS AND OTHER SOUTHEAST QUEENS COMMUNITIES. SINCE THE ESTABLISHMENT OF OUR FOOD PANTRY IN 2020, QUEENS DEFENDERS HAS PROVIDED HEALTHY AND FRESH FOOD TO OVER 140,000 INDIVIDUALS AND FAMILIES THROUGHOUT THE BOROUGH. IN ADDITION TO OUR ON-SITE FOOD PANTRY AND DELIVERIES, QUEENS DEFENDERS HOLDS "POP-UP" FOOD PANTRY AND SPECIAL HOLIDAY EVENTS EVENTS. WE ARE COMMITTED TO CONTINUING THIS PROGRAM AND ENSURING OUR BOROUGH'S MOST VULNERABLE RESIDENTS AND FAMILIES HAVE ACCESS TO NUTRITIOUS FOOD AND ESSENTIAL HOUSEHOLD ITEMS. 27931898 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 59 0 1 282 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 0 1 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X MICHAEL SCALA BOARD CHAIR 9293435747 148-02 JAMAICA AVE 2ND FLOOR JAMAICA NY 11435 ANTHONY J MARTONE E.D. & CEO (FROM 06/10/2025) 40.00 X X 317077 0 68291 CHELSEA GILBERT DIRECTOR (OUTGOING) 1.00 X 0 0 0 DON UDERITZ DIRECTOR (OUTGOING) 1.00 X 0 0 0 DONEATH POWELL BOARD CHAIR 5.00 X X 0 0 0 EDWIN ROBLES DIRECTOR 1.00 X 0 0 0 ERIC PAYKERT SECRETARY (OUTGOING) 1.00 X X 0 0 0 LANI CHERRY DIRECTOR 1.00 X 0 0 0 LORI ZENO E.D. & CEO (UNTIL 06/10/2025) 40.00 X X 540100 0 43808 MICHAEL SCALA DIRECTOR 1.00 X 0 0 0 NANCY WHELAND DIRECTOR (OUTGOING) 1.00 X 0 0 0 RICARDI CALIXTE DIRECTOR 1.00 X 0 0 0 SARAH ADAMS CAMPBELL DIRECTOR (OUTGOING) 1.00 X 0 0 0 ANTHONY LICARI DIRECTOR OF FINANCE AND TECHNOLOGY 40.00 X 387807 0 71285 BRIAN SCHATZ DIR. OF COMMUNITY-BASED INTIATIVES 40.00 X 225567 0 61886 HETTIE POWELL MANAGING DIRECTOR 40.00 X 287128 0 52569 KIRLYN H JOSEPH DIRECTOR OF SPECIAL PROJECTS 40.00 X 207730 0 32337 LISA SALTZMAN DIRECTOR OF TRAINING 40.00 X 263877 0 47973 JONATHAN THEODORE LATIMER DEPUTY DIRECTOR OF HOMICIDE 40.00 X 212476 0 15547 2441762 0 393696 51 0 1 0 THE AVALON GROUP 1158 OLD GATE COURT MCLEAN VA 22102 TRAINING SERVICES 485800 NCHENG LLP 40 WALL ST 32ND FL NEW YORK NY 10037 ACCOUNTING SERVICES 388849 CLIFTON BUDD & DEMARIA 350 5TH AVE 61ST FL NEW YORK NY 10018 LEGAL SERVICES 342586 J & L INVESTIGATORS 50 COURT STREET BROOKLYN NY 11201 INVESTIGATIVE SERVICES 179002 BAIN CONSULTING 5020 ROUTE 9W SUITE 103 NEWBURGH NY 12550 TRAINING SERVICES 145000 15 28524 28524 GOV. CONTRACT REVENUE 541100 30995321 30995321 30995321 540222 540222 OTHER INCOME 900099 359172 359172 359172 31923239 31354493 0 540222 1230766 716117 514649 18077133 16401463 1583795 91875 1411247 1366127 37486 7634 2885768 2788758 81448 15562 1601005 1526161 66526 8318 635851 346936 288826 89 669755 268848 400814 93 743963 206937 536922 104 27509 23748 3755 6 432476 386352 43776 2348 855650 764395 86610 4645 1510239 1302575 200115 7549 62834 53921 8913 8762 7564 1196 2 885 885 984732 875813 103596 5323 226795 193021 32601 1173 LIBRARY 226304 226304 PRO. DEVELOPMENT 134696 47171 87525 CLIENT RELATED EXPENSES 133865 131960 1905 OTHER EXPENSES 102125 88165 13940 20 317649 209562 107082 1005 32280009 27931898 4202365 145746 1195462 1389529 9956329 1445014 23495974 26558868 13413 313496 862860 143560 8516723 4691149 4681900 3825574 2576450 515204 42782388 34191245 1260285 984493 234505 25786766 18062690 27281556 19047183 X 15495832 15139924 5000 4138 15500832 15144062 42782388 34191245 -356770 0 X X 0 1 X 1 1 1 X 902052 302577 82168 78355 28524 1393676 902052 302577 82168 78355 28524 1393676 4132 1389544 160 265 157674 775314 540222 1473635 12963 38508 15267 168 359172 426078 3293389 123745191 0.42190 0.58600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 12,963. 2021 AMOUNT: $ 38,508. 2022 AMOUNT: $ 15,267. 2023 AMOUNT: $ 168. 2024 AMOUNT: $ 359,172. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6443760 3088748 3355012 1812627 1462210 350417 260336 140191 120145 3825574 GOVERNMENT REFUNDABLE ADVANCES 18032844 OPERATING LEASE LIABILITIES 29846 18062690 X 31923239 0 31923239 0 31923239 32280009 0 32280009 0 32280009 PART X, LINE 2: THE AGENCY BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024 IN ACCORDANCE WITH FASB (ASC) TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. X 0 0 0 0 0 0 0 1 0 LORI ZENO E.D. & CEO (UNTIL 06/10/2025) 349254 0 190846 0 0 0 24150 0 19658 0 583908 0 0 0 ANTHONY LICARI DIRECTOR OF FINANCE AND TECHNOLOGY 248961 0 138846 0 0 0 24150 0 47135 0 459092 0 0 0 ANTHONY J MARTONE E.D. & CEO (FROM 06/10/2025) 212500 0 104577 0 0 0 22195 0 46096 0 385368 0 0 0 HETTIE POWELL MANAGING DIRECTOR 247571 0 39557 0 0 0 20199 0 32370 0 339697 0 0 0 LISA SALTZMAN DIRECTOR OF TRAINING 196800 0 67077 0 0 0 18695 0 29278 0 311850 0 0 0 BRIAN SCHATZ DIR. OF COMMUNITY-BASED INTIATIVES 179375 0 46192 0 0 0 15790 0 46096 0 287453 0 0 0 KIRLYN H JOSEPH DIRECTOR OF SPECIAL PROJECTS 172499 0 35231 0 0 0 14716 0 17621 0 240067 0 0 0 JONATHAN THEODORE LATIMER DEPUTY DIRECTOR OF HOMICIDE 178745 0 33731 0 0 0 14917 0 630 0 228023 0 0 0 PART I, LINE 7 THE CEO'S BONUS WAS APPROVED BY BOARD. THE REST OF THE BONUSES FOR EMPLOYEES INCLUDING TOP MANAGEMENT TEAM AND OTHER EMPLOYEES ARE APPROVED BY THE EXECUTIVE DIRECTOR & CEO. ZOE ZENO CHIEF EXECUTIVE OFFICER'S RELATIVE THE OFFICER'S RELATIVE RECEIVED COMPENSATION THAT WAS OVER THE FAIR MARKET VALUE 0 ZACHARY ZENO CHIEF EXECUTIVE OFFICER'S RELATIVE THE OFFICER'S RELATIVE RECEIVED COMPENSATION THAT WAS OVER THE FAIR MARKET VALUE 0 RUHANI RASHAD CHIEF EXECUTIVE OFFICER'S RELATIVE THE OFFICER'S RELATIVE RECEIVED COMPENSATION THAT WAS OVER THE FAIR MARKET VALUE 0 LORI ZENO CHIEF EXECUTIVE OFFICER DIVERSION OF ASSETS 0 102135 0 DON UDERITZ BOARD MEMBER 583910 DON UDERITZ, TRUSTEE, HAS A FAMILY RELATIONSHIP WITH LORI ZENO, EXECUTIVE DIRECTOR & CEO, WHO IS COMPENSATED FOR HER SERVICES TO THE ORGANIZATION 0 SCHEDULE L PART I: DURING THE YEAR ENDED JUNE 30, 2025, THE AGENCY DISCOVERED A MISAPPROPRIATION OF AGENCY FUNDS AND OTHER IMPROPER ACTIVITY BY A SENIOR-LEVEL EMPLOYEE. IN FEBRUARY 2025, THE NEW YORK ATTORNEY GENERAL'S PUBLIC INTEGRITY UNIT AND THE U.S. ATTORNEY FOR THE EASTERN DISTRICT OF NEW YORK BOTH UNDERTOOK INVESTIGATIONS INTO THE IMPROPER ACTIVITIES OF THE EMPLOYEE, AND THE AGENCY HIRED ITS OWN FORENSIC INVESTIGATOR TO REVIEW ALL SUSPECTED IMPROPER CREDIT CARD CHARGES MADE BY THE EMPLOYEE. AFTER THE INVESTIGATIONS WERE COMPLETED, THE EMPLOYEE WAS TERMINATED IN JUNE 2025. THE FULL AMOUNT OF THE IMPROPER CREDIT CARD CHARGES WAS DETERMINED TO BE $280,381. THE CLAIM ALSO INCLUDED AN ADDITIONAL $22,550 FOR WAGE THEFT AND ANOTHER $5,000 FOR PARTIAL RECOVERY OF THE INVESTIGATIVE EXPENSES. THE AGENCY RECEIVED A TOTAL OF $282,931 FROM ITS INSURERS ON AUGUST 31, 2025, WHICH REPRESENTED THE FULL AMOUNT OF THE CLAIM, LESS A $25,000 RETENTION FEE.IN ADDITION, THE FOLLOWING FORMER EMPLOYEES RECEICED EXCESS COMPENSATION:ZOE ZENO: $12,255ZACHARY ZENO: $16,079RASHAD RUHANI $99,823TOTAL EXCESS COMPENSATION: $128,157EXCISE TAX RATE ON EXCESS BENEFIT RECEIVED BY DISQUALIFIED PERSONS 25%AMOUNT OF TAX IMPOSED ON DISQUALIFIED PERSONS:ZOE ZENO : $3,064ZACHARY ZENO $4,020RASHAD RUHANI $24,956FOR THE DIVERSION OF ASSETS THE AMOUNT OF TAX IMPOSED IS $70,095 ($280,381 * 25%)THE RESPONSIBILITY TO FILE FORM 4720 TO REPORT THE EXCESS BENEFIT TRANSACTIONS AND PAY THE RELATED LIABILITIES IS IMPOSED UPON THE DISQUALIFIED INDIVIDUALS. FORM 990, PART III, LINE 2 IN JULY 2024 QUEENS DEFENDERS BEGAN PROVIDING LEGAL SERVICES IN QUEENS HOUSING COURT THROUGH A CONTRACT WITH THE DEPARTMENT OF SOCIAL SERVICES/ OFFICE OF CIVIL JUSTICE. QUEENS DEFENDERS PROVIDES LEGAL REPRESENTATION TO 1,500 INDIVIDUALS FACING EVICTION PROCEEDINGS. IN ADDITION TO HOUSING ATTORNEYS, CLIENTS ARE PAIRED WITH A HOUSING NAVIGATOR TO HELP THEM FIND STABLE, AFFORDABLE HOUSING AND RELIEVE CASELOADS IN HOUSING COURT. FORM 990, PART VI, SECTION A, LINE 2 DON UDERITZ, DIRECTOR AND LORI ZENO, EXECUTIVE DIRECTOR & CEO, HAVE A FAMILY RELATIONSHIP. LORI ZENO, CHIEF EXECUTIVE OFFICER (CEO) OF THE ORGANIZATION, HAD FAMILY MEMBERS EMPLOYED BY THE ORGANIZATION DURING FY25. HER SPOUSE, RASHID RUHANI, AND HER TWO CHILDREN, ZACHARY ZENO AND ZOE R ZENO, WERE EMPLOYED BY THE ORGANIZATION. THE EMPLOYMENT OF ALL RELATED INDIVIDUALS ENDED DURING FY25. FORM 990, PART VI, SECTION A, LINE 4 ON JUNE 6, 2025, THE BOARD APPROVED AND ADOPTED AMENDED AND RESTATED BYLAWS. FORM 990, PART VI, SECTION A, LINE 5 DURING THE YEAR ENDED JUNE 30, 2025, THE AGENCY DISCOVERED A MISAPPROPRIATION OF AGENCY FUNDS AND OTHER IMPROPER ACTIVITY BY A SENIOR-LEVEL EMPLOYEE. IN FEBRUARY 2025, THE NEW YORK ATTORNEY GENERAL'S PUBLIC INTEGRITY UNIT AND THE U.S. ATTORNEY FOR THE EASTERN DISTRICT OF NEW YORK BOTH UNDERTOOK INVESTIGATIONS INTO THE IMPROPER ACTIVITIES OF THE EMPLOYEE, AND THE AGENCY HIRED ITS OWN FORENSIC INVESTIGATOR TO REVIEW ALL SUSPECTED IMPROPER CREDIT CARD CHARGES MADE BY THE EMPLOYEE. AFTER THE INVESTIGATIONS WERE COMPLETED, THE EMPLOYEE WAS TERMINATED IN JUNE 2025. THE FULL AMOUNT OF THE IMPROPER CREDIT CARD CHARGES WAS DETERMINED TO BE $280,381. THE CLAIM ALSO INCLUDED AN ADDITIONAL $22,550 FOR WAGE THEFT AND ANOTHER $5,000 FOR PARTIAL RECOVERY OF THE INVESTIGATIVE EXPENSES. THE AGENCY RECEIVED A TOTAL OF $282,931 FROM ITS INSURERS ON AUGUST 31, 2025, WHICH REPRESENTED THE FULL AMOUNT OF THE CLAIM, LESS A $25,000 RETENTION FEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTANTS, REVIEWED BY MANAGEMENT AND SENT TO DIRECTORS TO REVIEW AND APPROVE, ONCE APPROVED, IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. A CONFLICT OF INTEREST MUST BE DISCLOSED ANNUALLY TO THE BOARD OF DIRECTORS BY THE BOARD MEMBER, OFFICER OR KEY PERSON. THE BOARD OF DIRECTORS WILL REVIEW THE SITUATION, EXERCISING DUE DILIGENCE, AND DETERMINE WHETHER A CONFLICT EXISTS. THE EXISTENCE AND RESOLUTION OF ANY CONFLICT WILL BE DOCUMENTED IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON AND THOSE MINUTES WILL BE ENTERED IN TO QUEENS LAW ASSOCIATES' BOARD BOOK. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR (LORI ZENO'S) COMPENSATION IS DETERMINED BY THE INDEPENDENT BOARD MEMBERS. THE COMPENSATION OF THE CEO IS DETERMINED: 1) RESEARCHING DATA AND SURVEYS ON COMPARABLE POSITION. THEY LOOK TO SEE WHAT OTHER DEFENDER ORGANIZATIONS ARE COMPENSATING THEIR EXECUTIVE DIRECTORS. 2) REVIEW BY BOARD MEMBERS. THE BOARD WILL EVALUATE LORI'S OVERALL PERFORMANCE IN QUEENS DEFENDERS. IT IS ALSO BASED ON A 2 YEARS' SALARY INCREASE RATHER THAN A YEARLY INCREASE. FOR THE OTHER DIRECTORS OR KEY EMPLOYEES, THE COMPENSATION IS DETERMINED BY THE CEO(LORI ZENO). FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.