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← HIV LAW PROJECT INC

Form 990 for tax year 2023

Filed by HIV LAW PROJECT INC.

Totals

Total revenue
$330,000
Total expenses
$720,587
Contributions and grants received
$330,000
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$218,300
Total liabilities, end of year
$1,994,684
Net assets or fund balances, end of year
-$1,776,384
Program services expenses (Part IX)
$608,894
Management and general expenses
$111,693
Fundraising expenses
$0
Program service expenses (Part III)
$608,894

Program services were 84.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $330,000

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $417,397 · program services $417,397

  • 8 · Pension plan contributions

    total $2,960 · program services $2,960

  • 9 · Other employee benefits

    total $46,156 · program services $46,156

  • 10 · Payroll taxes

    total $37,723 · program services $37,723

  • 11a · Fees: management

    total $111,693 · management and general $111,693

  • 11g · Fees: other

    total $32,012 · program services $32,012

  • 13 · Office expenses

    total $11,807 · program services $11,807

  • 14 · Information technology

    total $1,561 · program services $1,561

  • 16 · Occupancy

    total $30,422 · program services $30,422

  • 17 · Travel

    total $23 · program services $23

  • 20 · Interest

    total $100 · program services $100

  • 23 · Insurance

    total $22,773 · program services $22,773

  • 24a · Other expenses: CLIENT STIPENDS AND REI

    total $5,050 · program services $5,050

  • 24b · Other expenses: STAFF EXPENSES

    total $529 · program services $529

  • 24c · Other expenses: EQUIPMENT RENTAL, REPAI

    total $303 · program services $303

  • 24d · Other expenses: FACILITY REPAIRS AND MA

    total $44 · program services $44

  • 24e · All other expenses

    total $34 · program services $34

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $379,422 · end of year $159,275

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,701 · end of year $1,225

  • 15 · Other assets

    beginning of year $57,800 · end of year $57,800

  • 17 · Accounts payable and accrued expenses

    beginning of year $304 · end of year $726

  • 25 · Other liabilities

    beginning of year $1,837,416 · end of year $1,993,958

  • 27 · Net assets without donor restrictions

    beginning of year -$1,385,797 · end of year -$1,776,384

Mission and programs · 2023

Mission

FOUNDED IN 1989, HIV LAW PROJECT FIGHTS FOR THE RIGHTS OF THE MOST UNDERSERVED PEOPLE LIVING WITH HIV AND AIDS. HIV LAW PROJECT BELIEVES THAT ALL PEOPLE DESERVE THE SAME RIGHTS, INCLUDING THE RIGHT TO LIVE WITH DIGNITY AND RESPECT THE RIGHT TO BE TREATED AS EQUAL MEMBERS OF SOCIETY AND THE RIGHT TO HAVE THEIR BASIC HUMAN NEEDS FULFILLED. THESE FUNDAMENTAL RIGHTS ARE OFTEN ELUSIVE FOR MANY PEOPLE LIVING WITH HIV/AIDS. THROUGH INNOVATIVE LEGAL AND ADVOCACY PROGRAMS, HIV LAW PROJECT PARTNERS WITH CLIENTS TO FIGHT FOR THOSE RIGHTS.

Activities or mission (Part I)

HIV LAW PROJECT FIGHTS FOR THE RIGHTS OF THE MOST UNDERSERVED PEOPLE LIVING WITH HIV AND AIDS.

  • THE PROGRAM HANDLES INDIVIDUAL LEGAL MATTERS IN A WIDE RANGE OF AREAS, INCLUDING HOUSING AND EVICTION PREVENTION, IMMIGRATION LAW, PUBLIC AND PRIVATE BENEFITS AND HEALTH INSURANCE ISSUES, DISCRIMINATION, AND HIV-RELATED CONFIDENTIALITY ISSUES. HIV LAW PROJECT HANDLES APPROXIMATELY 275-300 NEW CLIENT MATTERS (ADVICE, REPRESENTATION, AND/OR REFERRALS) EACH YEAR.

    Expenses $608,894

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CHARLES KING

    CHAIR/CHIEF EXECUTIVE OFFICER

    Total calculated
    $473,511
    From this org
    $0
    From related orgs
    $452,553
    Other
    $20,958
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $377,391 related
    Bonus
    $0 + $74,400 related
    Other
    $0 + $762 related
    Deferred
    $0 + $4,500 related
    Nontaxable benefits
    $0 + $16,458 related
    Filer's total
    $0 + $473,511 related

  • EARL WARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 9 related

  • MICHAEL S GORDON ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • RICHARD KAPLAN

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • VIRGINA SHUBERT

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • JOLANTA ILCZUK

    CHIEF FINANCIAL OFFICER

    Total calculated
    $274,094
    From this org
    $0
    From related orgs
    $266,895
    Other
    $7,199
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,633 related
    Bonus
    $0 + $35,500 related
    Other
    $0 + $762 related
    Deferred
    $0 + $4,653 related
    Nontaxable benefits
    $0 + $2,546 related
    Filer's total
    $0 + $274,094 related

  • MATTHEW BERNARDO

    TREASURER

    Total calculated
    $382,325
    From this org
    $0
    From related orgs
    $349,156
    Other
    $33,169
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $290,298 related
    Bonus
    $0 + $58,600 related
    Other
    $0 + $258 related
    Deferred
    $0 + $5,758 related
    Nontaxable benefits
    $0 + $27,411 related
    Filer's total
    $0 + $382,325 related

  • MICHAEL CLARKE

    EXECUTIVE DIRECTOR

    Total calculated
    $274,843
    From this org
    $0
    From related orgs
    $257,321
    Other
    $17,522
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $222,721 related
    Bonus
    $0 + $34,600 related
    Other
    $0
    Deferred
    $0 + $4,417 related
    Nontaxable benefits
    $0 + $13,105 related
    Filer's total
    $0 + $274,843 related

  • MEGAN NEAL

    SUPERVISING ATTORNEY

    Total calculated
    $114,916
    From this org
    $100,885
    From related orgs
    $0
    Other
    $14,031
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
CEO COMPENSATION IS DETERMINED BY THE PARENT ORGANIZATION, HOUSING WORKS, INC.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2025
IRS schema version
2023v6.0
Source object
202541349349300319

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