Totals
- Total revenue
- $1,665,388
- Total expenses
- $601,613
- Contributions and grants received
- $1,019,040
- Grants paid
- $0
- Program service revenue
- $642,132
- Investment income
- $4,216
- Other revenue
- $0
- Total assets, end of year
- $1,578,028
- Total liabilities, end of year
- $683
- Net assets or fund balances, end of year
- $1,577,345
- Program services expenses (Part IX)
- $481,448
- Management and general expenses
- $78,737
- Fundraising expenses
- $41,428
- Program service expenses (Part III)
- $481,448
Program services were 80.0% 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
$1,019,040
-
2a · Program service revenue: ATTORNEY FEES
total $592,132 · related or exempt $592,132
-
2b · Program service revenue: FELLOWSHIPS
total $50,000 · related or exempt $50,000
-
3 · Investment income
total $4,216 · excluded $4,216
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $194,828 · program services $155,862 · management and general $25,328 · fundraising $13,638
-
7 · Other salaries and wages
total $232,700 · program services $186,160 · management and general $30,251 · fundraising $16,289
-
8 · Pension plan contributions
total $548 · program services $439 · management and general $71 · fundraising $38
-
9 · Other employee benefits
total $16,816 · program services $13,453 · management and general $2,186 · fundraising $1,177
-
10 · Payroll taxes
total $31,253 · program services $25,002 · management and general $4,063 · fundraising $2,188
-
11c · Fees: accounting
total $1,800 · management and general $1,800
-
11g · Fees: other
total $5,341 · program services $4,273 · management and general $694 · fundraising $374
-
12 · Advertising and promotion
total $11,195 · program services $8,956 · management and general $1,455 · fundraising $784
-
13 · Office expenses
total $4,613 · program services $3,690 · management and general $600 · fundraising $323
-
14 · Information technology
total $7,385 · program services $5,908 · management and general $960 · fundraising $517
-
16 · Occupancy
total $85,162 · program services $68,130 · management and general $11,071 · fundraising $5,961
-
17 · Travel
total $7,990 · program services $7,990
-
23 · Insurance
total $1,982 · program services $1,585 · management and general $258 · fundraising $139
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $401,790 · end of year $847,028
-
2 · Savings and temporary cash investments
beginning of year $105,826 · end of year $705,826
-
4 · Accounts receivable
beginning of year $0 · end of year $5,224
-
15 · Other assets
beginning of year $19,950 · end of year $19,950
-
17 · Accounts payable and accrued expenses
beginning of year $394 · end of year $0
-
25 · Other liabilities
beginning of year $683 · end of year $683
-
27 · Net assets without donor restrictions
beginning of year $526,489 · end of year $1,577,345
Mission and programs · 2022
Mission
SEE SCHEDULE O.
Activities or mission (Part I)
TO PROVIDE LEGAL ASSISTANCE TO PEOPLE LIVING IN POVERTY IN ORDER TO PROMOTE SOCIAL WELFARE.
-
IN 2022, EQUAL JUSTICE UNDER LAW MADE SIGNIFICANT ACCOMPLISHMENTS ON BEHALF OF PEOPLE LIVING IN POVERTY. WE WON SUMMARY JUDGMENT IN OUR CHALLENGE TO SACRAMENTO COUNTY'S USE OF MONEY BAIL. THE COURT HELD THAT THE USE OF THE BAIL SCHEDULE WAS UNCONSTITUTIONAL BECAUSE IT RESULTED IN PEOPLE REMAINING IN JAIL FOR NO OTHER REASON THAN THEIR INABILITY TO AFFORD BAIL. WE ALSO FILED A LAWSUIT CHALLENGING THE EXTORTION OF INDIVIDUALS THROUGH PRETRIAL AND PROBATION FEES. VANDERBURGH COUNTY, INDIANA, AND THE FOR-PROFIT CORPORATION ABK CHARGE EXORBITANT FEES FOR DRUG AND ALCOHOL TESTING AND ELECTRONIC MONITORING, CREATING A MODERN-DAY DEBTORS' PRISON BY JAILING THOSE WHO CANNOT AFFORD TO PAY. THE COUNTY PAYS NOTHING TO ABK FOR ITS SERVICES; ABK PROFITS BY CHARGING FEES TO EVERY PERSON IT SUPERVISES. ABK THEN SENDS A PORTION OF ITS PROFITS BACK TO THE COUNTY TO PAY FOR PROBATION STAFF AND COURT EXPENSES. THE RESULTING DEBTORS' PRISON CRIMINALIZES POVERTY AND DAMAGES PUBLIC SAFETY, ALL FOR THE FINANCIAL GAIN OF THE COUNTY AND A PRIVATE CORPORATION. ALSO, A NEW LAW IN MISSOURI MAKES IT A CRIME TO SLEEP OR CAMP ON PUBLIC LAND. WE ARE CHALLENGING THIS LAW, WHICH PUTS HUNDREDS OF PEOPLE EXPERIENCING HOMELESSNESS AT RISK OF UNJUST CRIMINAL PROSECUTION. INSTEAD OF PROVIDING MUCH-NEEDED HOUSING TO THOSE WHO ARE STRUGGLING, THE STATE OF MISSOURI IS PUNISHING PEOPLE FOR THEIR POVERTY. CRIMINALIZATION IS NOT COMPASSION; IT IS CRUELTY. NOT ONLY IS IT CRUEL - IT'S UNCONSTITUTIONAL.
Expenses $481,448 · Revenue $642,132
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Phil TelfeyanPHIL TELFEYAN
PRESIDENT AND EXECUTIVE DI
- Total calculated
- $194,827
- From this org
- $174,227
- From related orgs
- $0
- Other
- $20,600
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $174,227
- Bonus
- $0
- Other
- $0
- Deferred
- $16,462
- Nontaxable benefits
- $4,138
- Filer's total
- $194,827
-
Rana KanaanRANA KANAAN
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Jeff GouldJEFF GOULD
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Alfred BacaALFRED BACA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ralph BakerRALPH BAKER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Lara BornLARA BORN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
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
- 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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 6 September 2023
- IRS schema version
- 2022v5.0
- Source object
- 202302549349301110
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