Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $47,044,651

• 1f · All other contributions, gifts and grants

  $8,181,403

• 2a · Program service revenue: COURT AWARDED ATTORNEY FEES

  total $144,593 · related or exempt $144,593

• 2b · Program service revenue: MISCELLANEOUS

  total $68,129 · related or exempt $68,129

• 3 · Investment income

  total $329,552 · excluded $329,552

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $3,481,523 · program services $3,481,523

• 5 · Compensation of officers, directors and key employees

  total $348,352 · management and general $348,352

• 7 · Other salaries and wages

  total $28,707,451 · program services $25,274,557 · management and general $3,210,524 · fundraising $222,370

• 8 · Pension plan contributions

  total $1,090,058 · program services $967,058 · management and general $116,250 · fundraising $6,750

• 9 · Other employee benefits

  total $4,664,462 · program services $4,018,123 · management and general $630,273 · fundraising $16,066

• 10 · Payroll taxes

  total $2,434,218 · program services $2,121,878 · management and general $294,010 · fundraising $18,330

• 11b · Fees: legal

  total $568,908 · program services $568,908

• 11c · Fees: accounting

  total $65,090 · management and general $65,090

• 11g · Fees: other

  total $367,166 · program services $81,211 · management and general $226,616 · fundraising $59,339

• 13 · Office expenses

  total $421,857 · program services $370,366 · management and general $34,237 · fundraising $17,254

• 14 · Information technology

  total $276,214 · program services $253,548 · management and general $21,128 · fundraising $1,538

• 16 · Occupancy

  total $2,798,811 · program services $2,495,885 · management and general $281,749 · fundraising $21,177

• 17 · Travel

  total $271,185 · program services $180,769 · management and general $59,441 · fundraising $30,975

• 22 · Depreciation, depletion and amortization

  total $80,442 · program services $80,442

• 23 · Insurance

  total $136,480 · program services $116,773 · management and general $18,983 · fundraising $724

• 24a · Other expenses: SMALL EQUIPMENT AND MAI

  total $683,894 · program services $601,139 · management and general $76,715 · fundraising $6,040

• 24b · Other expenses: LITIGATION EXPENSES

  total $371,401 · program services $365,108 · management and general $2,847 · fundraising $3,446

• 24c · Other expenses: LIBRARY

  total $170,813 · program services $164,584 · management and general $4,660 · fundraising $1,569

• 24d · Other expenses: FEES, DUES AND LICENSES

  total $138,342 · program services $125,562 · management and general $12,040 · fundraising $740

• 24e · All other expenses

  total $859,386 · program services $859,386

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,440,951 · end of year $3,610,891

• 2 · Savings and temporary cash investments

  beginning of year $2,389,710 · end of year $14,699,402

• 3 · Pledges and grants receivable

  beginning of year $8,008,252 · end of year $6,266,249

• 9 · Prepaid expenses and deferred charges

  beginning of year $76,777 · end of year $16,564

• 10a · Land, buildings and equipment: cost or other basis

  $3,876,252

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,167,521

• 10c · Land, buildings and equipment, net

  beginning of year $310,340 · end of year $1,708,731

• 15 · Other assets

  beginning of year $11,164,471 · end of year $10,151,868

• 17 · Accounts payable and accrued expenses

  beginning of year $5,895,602 · end of year $5,635,071

• 19 · Deferred revenue

  beginning of year $3,453,119 · end of year $5,140,308

• 21 · Escrow or custodial account liability

  beginning of year $145,761 · end of year $273,779

• 23 · Secured mortgages and notes payable

  end of year $1,041,139

• 25 · Other liabilities

  beginning of year $11,537,061 · end of year $10,172,175

• 27 · Net assets without donor restrictions

  beginning of year $4,277,112 · end of year $11,338,761

• 28 · Net assets with donor restrictions

  beginning of year $2,081,846 · end of year $2,852,472

The filer's explanations (Part III)

PART I, LINE 3

NJP EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD ALSO CONDUCTS PERIODIC PERFORMANCE REVIEW OF EXECUTIVE DIRECTOR. THE BOARD HUMAN RESOURCES AND AUDIT-BUDGET COMMITTEES CONSIDER EXECUTIVE PAY OF OTHER LEGAL AID ORGANIZATIONS, LEGAL PROFESSION SALARY GUIDE INFORMATION AND COMPARABLE STATE AND FEDERAL GOVERNMENT LEGAL DIRECTOR SALARY INFORMATION IN CRAFTING COMPENSATION RECOMMENDATION FOR FINAL BOARD REVIEW, ACCEPTANCE AND APPROVAL. KEY EXECUTIVE EMPLOYEE COMPENSATION LEVELS ARE REVIEWED AND APPROVED BY THE NJP BOARD OF DIRECTORS. THE BOARD HUMAN RESOURCES AND AUDIT-BUDGET COMMITTEES REVIEW AND EVALUATE AVAILABLE AND COMPARABLE SALARIES OF LEGAL AID ORGANIZATIONS, LEGAL PROFESSION SALARY GUIDE INFORMATION, LOCAL LEGAL ADMINISTRATORS' SALARY SURVEY INFORMATION AND RELEVANT AND COMPARABLE STATE AND FEDERAL GOVERNMENT LEGAL SALARY INFORMATION IN CRAFTING COMPENSATION RECOMMENDATIONS FOR FULL BOARD REVIEW, ACCEPTANCE AND APPROVAL.