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Nonprofiteer
← N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC

Form 990 for tax year 2022

Filed by N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC.

Totals

Total revenue
$29,467,489
Total expenses
$51,723,153
Contributions and grants received
$54,542,710
Grants paid
$3,581,027
Program service revenue
$992,937
Investment income
-$25,886,468
Other revenue
-$181,690
Total assets, end of year
$393,392,319
Total liabilities, end of year
$9,164,739
Net assets or fund balances, end of year
$384,227,580
Program services expenses (Part IX)
$36,251,129
Management and general expenses
$5,772,185
Fundraising expenses
$9,699,839
Program service expenses (Part III)
$36,251,129

Program services were 70.1% 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.

  • 1a · Federated campaigns

    $1,396,865

  • 1c · Fundraising events

    $3,919,249

  • 1f · All other contributions, gifts and grants

    $49,226,596

  • 1g · Noncash contributions included above

    $1,809,685

  • 2a · Program service revenue: Court Fees

    total $773,490 · related or exempt $773,490

  • 2b · Program service revenue: Program Revenue

    total $219,447 · related or exempt $219,447

  • 3 · Investment income

    total $8,209,645 · excluded $8,209,645

  • 7a · Gross sales of assets other than inventory

    securities $258,629,887

  • 7b · Less cost or other basis and sales expenses

    securities $292,726,000

  • 7c · Gain or loss

    securities -$34,096,113

  • 7d · Net gain or loss

    total -$34,096,113 · excluded -$34,096,113

  • 8a · Fundraising events: gross income

    $192,500

  • 8a · Fundraising events: contributions included on line 1c

    $3,919,249

  • 8b · Fundraising events: direct expenses

    $374,190

  • 8c · Net income from fundraising events

    total -$181,690 · excluded -$181,690

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $783,600 · program services $783,600

  • 2 · Grants to domestic individuals

    total $2,797,427 · program services $2,797,427

  • 5 · Compensation of officers, directors and key employees

    total $2,631,850 · program services $1,503,024 · management and general $507,600 · fundraising $621,226

  • 7 · Other salaries and wages

    total $19,058,463 · program services $14,355,265 · management and general $2,474,260 · fundraising $2,228,938

  • 8 · Pension plan contributions

    total $1,214,007 · program services $898,438 · management and general $193,554 · fundraising $122,015

  • 9 · Other employee benefits

    total $2,714,624 · program services $1,881,984 · management and general $361,319 · fundraising $471,321

  • 10 · Payroll taxes

    total $1,904,790 · program services $1,506,593 · management and general $240,667 · fundraising $157,530

  • 11a · Fees: management

    total $2,878,158 · management and general $122,762 · fundraising $2,755,396

  • 11b · Fees: legal

    total $5,221,499 · program services $5,166,733 · management and general $27,306 · fundraising $27,460

  • 11c · Fees: accounting

    total $102,320 · management and general $102,320

  • 11d · Fees: lobbying

    total $5,161 · program services $4,661 · fundraising $500

  • 11e · Fees: professional fundraising services

    total $709,780 · fundraising $709,780

  • 11f · Fees: investment management

    total $748,384 · management and general $748,384

  • 11g · Fees: other

    total $578,596 · program services $113,784 · management and general $249,441 · fundraising $215,371

  • 12 · Advertising and promotion

    total $66,244 · fundraising $66,244

  • 13 · Office expenses

    total $2,586,242 · program services $1,236,951 · management and general $197,413 · fundraising $1,151,878

  • 14 · Information technology

    total $1,012,853 · program services $836,023 · management and general $92,009 · fundraising $84,821

  • 16 · Occupancy

    total $1,640,409 · program services $1,246,480 · management and general $196,107 · fundraising $197,822

  • 17 · Travel

    total $498,107 · program services $451,780 · management and general $18,968 · fundraising $27,359

  • 19 · Conferences, conventions and meetings

    total $2,096,651 · program services $1,963,921 · management and general $27,750 · fundraising $104,980

  • 22 · Depreciation, depletion and amortization

    total $1,205,061 · program services $882,225 · management and general $164,225 · fundraising $158,611

  • 23 · Insurance

    total $231,671 · program services $169,722 · management and general $31,488 · fundraising $30,461

  • 24a · Other expenses: Press Release/Photos

    total $638,637 · program services $132,293 · management and general $1,913 · fundraising $504,431

  • 24b · Other expenses: Professional Dues/Membe

    total $67,766 · program services $58,889 · management and general $3,512 · fundraising $5,365

  • 24c · Other expenses: Library

    total $43,597 · program services $29,779 · management and general $1,155 · fundraising $12,663

  • 24e · All other expenses

    total $287,256 · program services $231,557 · management and general $10,032 · fundraising $45,667

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $38,725,020 · end of year $28,015,986

  • 2 · Savings and temporary cash investments

    beginning of year $25,209,805 · end of year $12,113,791

  • 3 · Pledges and grants receivable

    beginning of year $35,178,230 · end of year $33,831,749

  • 4 · Accounts receivable

    beginning of year $208,917 · end of year $542,903

  • 7 · Other notes and loans receivable

    beginning of year $3,432 · end of year $3,423

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

    $20,794,973

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

    $7,840,190

  • 10c · Land, buildings and equipment, net

    beginning of year $13,054,847 · end of year $12,954,783

  • 11 · Investments: publicly traded securities

    beginning of year $251,666,032 · end of year $299,225,778

  • 15 · Other assets

    beginning of year $7,690,184 · end of year $6,703,906

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,123,663 · end of year $4,716,331

  • 25 · Other liabilities

    beginning of year $4,993,473 · end of year $4,448,408

  • 27 · Net assets without donor restrictions

    beginning of year $285,291,524 · end of year $298,639,825

  • 28 · Net assets with donor restrictions

    beginning of year $75,327,807 · end of year $85,587,755

Mission and programs · 2022

Mission

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.

Activities or mission (Part I)

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.

  • The Legal Program provides legal assistance in connection with civil and human rights, including education equity, political participation, economic justice, and criminal justice.

    Expenses $24,022,277 · Grants $783,600 · Revenue $992,937

  • The Thurgood Marshall Institute is a multidisciplinary center within the NAACP Legal Defense and Educational Fund, Inc. The Institute complements LDF's traditional litigation strengths and brings critical capabilities to the fight for racial justice, including research and targeted advocacy campaigns.

    Expenses $8,384,688

  • The Herbert Lehman Program offers grants, generally of $3,000 annually to U.S. citizen undergraduates and $15,000 annually to U.S. citizen law students. Preference is given to persons who are entering the first year of full-time study.

    Expenses $3,844,164 · Grants $2,797,427

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Janai Nelson

    President & Director-Counsel

    Total calculated
    $542,427
    From this org
    $448,494
    From related orgs
    $0
    Other
    $93,933
    Hours/week
    59 + 1 related

    Schedule J breakdown matched by us

    Base
    $448,494
    Bonus
    $0
    Other
    $0
    Deferred
    $39,800
    Nontaxable benefits
    $54,133
    Filer's total
    $542,427

  • Kim Koopersmith

    Co-Chairman of the Board

    Total calculated
    $0
    Hours/week
    8 + 1 related

  • Angela Vallot

    Co-Chairman of the Board

    Total calculated
    $0
    Hours/week
    8 + 1 related

  • Steven B Pfeiffer

    Secretary of the Board

    Total calculated
    $0
    Hours/week
    4 + 1 related

  • James Castillo

    Treasurer of the Board

    Total calculated
    $0
    Hours/week
    4 + 1 related

  • William J Bynum

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Gerald Adolph

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Robyn Coles

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Leslie Cornfeld

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Gregory Evans

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Lisa Gilford

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • David E Kendall

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Ronald Kirk

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Michael R Klein

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Colleen Foster

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • John R Stephens AKA John Legend

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • William Lighten

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Cecilia L Marshall

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Adebayo Ogunlesi

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Luis Penalver

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Anne K Small

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Jonathan Soros

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Cynthia Patton

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Tony West

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Ann Claire Williams

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 0.5 related

  • Kevin C Thomson

    Chief Financial Officer

    Total calculated
    $332,771
    From this org
    $247,301
    From related orgs
    $0
    Other
    $85,470
    Hours/week
    39.5 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $247,301
    Bonus
    $0
    Other
    $0
    Deferred
    $31,337
    Nontaxable benefits
    $54,133
    Filer's total
    $332,771

  • Claude Johnson

    Chief Development Officer

    Total calculated
    $379,623
    From this org
    $341,104
    From related orgs
    $0
    Other
    $38,519
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $341,104
    Bonus
    $0
    Other
    $0
    Deferred
    $19,300
    Nontaxable benefits
    $19,219
    Filer's total
    $379,623

  • Juan Martinez

    Chief Communications & Marketing Officer

    Total calculated
    $271,840
    From this org
    $228,793
    From related orgs
    $0
    Other
    $43,047
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,793
    Bonus
    $0
    Other
    $0
    Deferred
    $8,036
    Nontaxable benefits
    $35,011
    Filer's total
    $271,840

  • Elisabeth North

    Chief Operatinf Officer

    Total calculated
    $203,753
    From this org
    $181,387
    From related orgs
    $0
    Other
    $22,366
    Hours/week
    39.5 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $181,387
    Bonus
    $0
    Other
    $0
    Deferred
    $11,641
    Nontaxable benefits
    $10,725
    Filer's total
    $203,753

  • Samuel Spital

    Director of Litigation

    Total calculated
    $345,773
    From this org
    $265,497
    From related orgs
    $0
    Other
    $80,276
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $265,497
    Bonus
    $0
    Other
    $0
    Deferred
    $29,770
    Nontaxable benefits
    $50,506
    Filer's total
    $345,773

  • Lisa Cylar Barrett

    Director of Policy

    Total calculated
    $308,966
    From this org
    $241,931
    From related orgs
    $0
    Other
    $67,035
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $241,931
    Bonus
    $0
    Other
    $0
    Deferred
    $15,652
    Nontaxable benefits
    $51,383
    Filer's total
    $308,966

  • Jin Hee Lee

    Dir. of Strategic Int.

    Total calculated
    $315,000
    From this org
    $224,861
    From related orgs
    $0
    Other
    $90,139
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $224,861
    Bonus
    $0
    Other
    $0
    Deferred
    $30,445
    Nontaxable benefits
    $59,694
    Filer's total
    $315,000

  • Anne Houghtaling

    Senior Deputy Director of Strategic Initiatives

    Total calculated
    $214,631
    From this org
    $187,369
    From related orgs
    $0
    Other
    $27,262
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,369
    Bonus
    $0
    Other
    $0
    Deferred
    $10,363
    Nontaxable benefits
    $16,899
    Filer's total
    $214,631

  • Leah Aden

    Deputy Director of Litigation

    Total calculated
    $215,684
    From this org
    $186,087
    From related orgs
    $0
    Other
    $29,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,087
    Bonus
    $0
    Other
    $0
    Deferred
    $12,157
    Nontaxable benefits
    $17,440
    Filer's total
    $215,684

  • Stuart Naifeh

    Manager, Redistricting Project

    Total calculated
    $234,779
    From this org
    $184,284
    From related orgs
    $0
    Other
    $50,495
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,284
    Bonus
    $0
    Other
    $0
    Deferred
    $13,325
    Nontaxable benefits
    $37,170
    Filer's total
    $234,779

  • Raymond Audain

    Senior Counsel

    Total calculated
    $223,590
    From this org
    $181,760
    From related orgs
    $0
    Other
    $41,830
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,760
    Bonus
    $0
    Other
    $0
    Deferred
    $11,400
    Nontaxable benefits
    $30,430
    Filer's total
    $223,590

  • Christopher Kemmitt

    Deputy Director of Litigation

    Total calculated
    $247,361
    From this org
    $180,610
    From related orgs
    $0
    Other
    $66,751
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,610
    Bonus
    $0
    Other
    $0
    Deferred
    $13,366
    Nontaxable benefits
    $53,385
    Filer's total
    $247,361

  • Sherrilyn A Ifill

    Former President & Director-Counsel

    Total calculated
    $812,172
    From this org
    $767,707
    From related orgs
    $0
    Other
    $44,465
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $527,520
    Bonus
    $240,187
    Other
    $0
    Deferred
    $12,835
    Nontaxable benefits
    $31,630
    Filer's total
    $812,172

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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

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

The 10 largest by cash amount. The API serves every itemized grant.

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.

  • EARL WARREN LEGAL TRAINING PROGRAM

    501(c)(3) · PROVIDE SCHOLARSHIPS TO LAW STUDENTS · NY · controlled entity

    Directly controlled by NAACP Legal Defense and Educational Fund Inc

Provenance

Return type
form_990
Tax year
2022
Filed
14 May 2024
IRS schema version
2022v5.0
Source object
202401359349307415

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