Form 990 for tax year 2023
Filed by MAURICE & JANE SUGAR LAW CENTER FOR ECONOMIC AND SOCIAL JUSTICE.
Totals
- Total revenue
- $833,317
- Total expenses
- $765,670
- Contributions and grants received
- $769,991
- Grants paid
- $0
- Program service revenue
- $63,326
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $646,703
- Total liabilities, end of year
- $18,760
- Net assets or fund balances, end of year
- $627,943
- Program services expenses (Part IX)
- $753,477
- Management and general expenses
- $12,193
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $753,477
Program services were 98.4% 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.
-
1f · All other contributions, gifts and grants
$769,991
-
1g · Noncash contributions included above
$551,526
-
2a · Program service revenue: ATTORNEY FEES & CASE COSTS
total $63,326 · related or exempt $63,326
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $361,761 · program services $361,761
-
9 · Other employee benefits
total $42,829 · program services $42,829
-
10 · Payroll taxes
total $30,068 · program services $30,068
-
13 · Office expenses
total $18,154 · program services $18,154
-
14 · Information technology
total $8,603 · management and general $8,603
-
16 · Occupancy
total $19,887 · program services $19,887
-
17 · Travel
total $1,183 · program services $1,183
-
23 · Insurance
total $3,590 · management and general $3,590
-
24a · Other expenses: CONTRACTUAL PROGRAM DELIV
total $195,809 · program services $195,809
-
24b · Other expenses: PROFESSIONAL SERVICES
total $24,042 · program services $24,042
-
24c · Other expenses: CASE COSTS
total $16,391 · program services $16,391
-
24d · Other expenses: MEMBERSHIPS & RELATED
total $14,781 · program services $14,781
-
24e · All other expenses
total $28,572 · program services $28,572
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $381,510 · end of year $447,798
-
3 · Pledges and grants receivable
beginning of year $182,500 · end of year $182,500
-
9 · Prepaid expenses and deferred charges
beginning of year $1,657 · end of year $1,657
-
10a · Land, buildings and equipment: cost or other basis
$46,291
-
10b · Land, buildings and equipment: accumulated depreciation
$32,817
-
10c · Land, buildings and equipment, net
beginning of year $13,474 · end of year $13,474
-
15 · Other assets
beginning of year $1,200 · end of year $1,274
-
17 · Accounts payable and accrued expenses
beginning of year $14,212 · end of year $14,794
-
25 · Other liabilities
beginning of year $5,833 · end of year $3,966
-
27 · Net assets without donor restrictions
beginning of year $560,296 · end of year $627,943
Mission and programs · 2023
Mission
THE SUGAR LAW CENTER FOR ECONOMIC AND SOCIAL JUSTICE USES LEGAL AND OTHER PUBLIC ADVOCACY TO DEFEND THE RIGHTS OF WORKING PEOPLE AND THEIR COMMUNITIES.
-
WORKING WITH THE COMMUNITY COALITION, ENVIRONMENTAL, FAITH, LABOR AND OTHER GROUPS FOCUSED ON STRENGTHEN METRO DETROIT THROUGH COMMUNITY ENGAGEMENT IN THE CREATION OF SUSTAINABLE ECONOMIC DEVELOPMENT STRATEGIES. IN ACCORDANCE WITH GAAP, WE HAVE DISCLOSED DONATED SERVICES IN OUR FINANCIAL STATEMENTS FOR THIS PROGRAM AREA THAT WERE PROVIDED BY PERSONS WITH SPECIALIZED LEGAL SKILLS. THE VALUE OF THESE SERVICES AS REFLECTED IN THE REVENUE AND EXPENSE PORTIONS OF OUR FINANCIAL STATEMENTS IS 28,041.
Expenses $737,086
-
ISSUE DRIVEN RESEARCH, ADVOCACY AND PUBLICATIONS REGARDING MATTERS OF PUBLIC INTEREST. IN ACCORDANCE WITH GAAP, WE HAVE DISCLOSED DONATED SERVICES IN OUR FINANCIAL STATEMENTS FOR THIS PROGRAM AREA THAT WERE PROVIDED BY PERSONS WITH SPECIALIZED LEGAL SKILLS. THE VALUE OF THESE SERVICES AS REFLECTED IN THE REVENUE AND EXPENSE PORTIONS OF OUR FINANCIAL STATEMENTS IS 66,313.
-
LEGAL ASSISTANCE TO INDIVIDUALS AND COMMUNITIES,INCLUDING ADVICE, CONSULTATION AND REPRESENTATION IN LITIGATION ON PUBLIC INTEREST ISSUES. IN ACCORDANCE WITH GAAP WE HAVE DISCLOSED DONATED SERVICES IN OUR FINANCIAL STATEMENTS FOR THIS PROGRAM AREA THAT WERE PROVIDED BY PERSONS WITH SPECIALIZED LEGAL SKILLS. THE VALUE OF THESE SERVICES AS REFLECTED IN THE REVENUE AND EXPENSE PORTIONS OF OUR FINANCIAL STATEMENTS IS 21,156.
Expenses $16,391
As filed on the 2023 return.
Listed in Part VII
-
Herb SandersHERB SANDERS
PRESIDENT
- Total calculated
- $0
-
Julie HurwitzJULIE HURWITZ
VICE PRESIDE
- Total calculated
- $0
-
Alicia AlvarezALICIA ALVAREZ
TREASURER
- Total calculated
- $0
-
Ria JulienRIA JULIEN
SECRETARY
- Total calculated
- $0
-
David WhitakerDAVID WHITAKER
BOARD MEMBER
- Total calculated
- $0
-
Denzel McCampbellDENZEL MCCAMPBELL
BOARD MEMBER
- Total calculated
- $0
-
Jeanne MirerJEANNE MIRER
BOARD MEMBER
- Total calculated
- $0
-
Jerome ReideJEROME REIDE
BOARD MEMBER
- Total calculated
- $0
-
Joan HillJOAN HILL
BOARD MEMBER
- Total calculated
- $0
-
Joseph LiposkyJOSEPH LIPOSKY
BOARD MEMBER
- Total calculated
- $0
-
John PhiloJOHN PHILO
EXECUTIVE DI
- Total calculated
- $0
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 November 2024
- IRS schema version
- 2023v5.0
- Source object
- 202443209349320324
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