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LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC

EIN 13-2756320 NEW YORK, NY

Revenue 2024
$6,468,412
Expenses 2024
$8,981,593

Program services were 74.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
I80Z
Classification
1200
Street
225 VARICK ST RM 402

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE LEGAL ACTION CENTER (LAC) USES LEGAL POLICY STRATEGIES TO FIGHT DISCRIMINATION, BUILD HEALTH EQUITY, AND RESTORE OPPORTUNITY FOR PEOPLE WITH ARREST AND CONVICTION RECORDS, SUBSTANCE USE DISORDERS, AND HIV OR AIDS.

Activities or mission (Part I)

LEGAL SERVICES - THE LEGAL ACTION CENTER ("LAC") IS A NOT-FOR-PROFIT LAW AND POLICY ORGANIZATION WITH OFFICES IN NEW YORK CITY AND WASHINGTON, D.C.. LAC IS THE ONLY ORGANIZATION IN THE COUNTRY WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST AND PROTECT THE PRIVACY OF PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES, AND/OR HIV/AIDS. WE HAVE A MULTI-FACETED APPROACH THAT INVOLVES DIRECT CLIENT LEGAL SERVICES AND IMPACT LITIGATION, TECHNICAL ASSISTANCE AND TRAINING TO AGENCIES THAT SERVE OUR CLIENTELE, AND POLICY ADVOCACY TO CREATE SYSTEMIC CHANGES THAT WILL BENEFIT OUR CLIENTS. WE PROVIDE FREE LEGAL ASSISTANCE TO INDIVIDUALS THROUGHOUT NEW YORK STATE; MANY OF OUR CLIENTS HAVE ISSUES CROSSING ALL THREE OF OUR SUBJECT AREAS.

  • LAC - LEGALSINCE OUR FOUNDING IN 1973, WE HAVE HELPED TENS OF THOUSANDS OF NEW YORKERS OVERCOME LEGAL BARRIERS TO ACCESSING JOBS, HOUSING, HEALTHCARE, GOVERNMENT BENEFITS, AND OTHER SERVICES CRITICAL TO THEIR BECOMING PRODUCTIVE MEMBERS OF SOCIETY, MAINTAINING THEIR DIGNITY, AND GETTING AND STAYING HEALTHY. IN 2024-2025 FISCAL YEAR ALONE, LAC HELPED 869 NEW YORKERS RESOLVE 1,770 CIVIL LEGAL CASES. THESE CASES CONCERNED THREE PRIMARY ISSUES: 808 CLIENTS HAD LEGAL PROBLEMS RELATED TO A CONVICTION RECORD, 37 HAD LEGAL PROBLEMS RELATED TO SUBSTANCE USE DISORDER (THAT USUALLY LED TO A CONVICTION RECORD), AND 24 HAD LEGAL PROBLEMS RELATED TO HIV/AIDS. AMONG OTHER VALUABLE SERVICES, WE HELP INDIVIDUALS OBTAIN EMPLOYMENT, HOUSING AND BENEFITS DESPITE PAST CRIMINAL CONVICTIONS OR SUBSTANCE USE DISORDERS THROUGH A COMPREHENSIVE RANGE OF CIVIL LEGAL SERVICES, INCLUDING ASSISTING OUR CLIENTS TO OBTAIN AND CLEAN UP THEIR NEW YORK STATE RAP SHEETS, SEEK AND OBTAIN CERTIFICATES OF GOOD CONDUCT OR RELIEF FROM DISABILITIES THAT ARE OFTEN ESSENTIAL TO FINDING JOBS OR ACQUIRING PROFESSIONAL LICENSES, PREPARE AND FILE EMPLOYMENT DISCRIMINATION COMPLAINTS WITH THE NEW YORK STATE HUMAN RIGHTS DIVISION, AND GATHER LETTERS OF REFERENCE AND OTHER EVIDENCE OF REHABILITATION. TO BROADEN OUT IMPACT AND EMPOWER OUR CLIENTS, WE ALSO AUTHOR AND DISSEMINATE A WIDE VARIETY OF FREE PUBLICATIONS THAT HELP PRO SE INDIVIDUALS (INCLUDING INCARCERATED PEOPLE) AND OTHER ADVOCATES UNDERSTAND AND ENFORCE THEIR CIVIL AND PRIVACY RIGHTS.IN ADDITION TO OUR HIGH-VOLUME LEGAL SERVICES PROJECT, LAC CONDUCTS IMPACT LITIGATION THROUGHOUT NEW YORK STATE. WE LITIGATE EMPLOYMENT DISCRIMINATION, PRIVACY AND CIVIL RIGHTS MATTERS IN STATE AND FEDERAL COURTS AND BEFORE ADMINISTRATIVE AGENCIES SUCH AS THE NEW YORK STATE DIVISION AND NEW YORK CITY COMMISSION ON HUMAN RIGHTS, AND FEDERAL AGENCIES CHARGED WITH ENFORCING FEDERAL ANTI-DISCRIMINATION AND HEALTH PRIVACY LAWS. OUR LITIGATION GENERALLY INVOLVES NOVEL ISSUES OF LAW AND IS DESIGNED TO IMPACT GROUPS OF PEOPLE. WE LEVERAGE OUR RESOURCES TO PRO BONO PARTNERSHIPS WITH LAW FIRMS WHOSE ATTORNEY'S EITHER CO-COUNSEL MATTERS WITH LAC STAFF OR HANDLE THEM UNDER OUR SUPERVISION. LAC PROVIDED TRAINING AND TECHNICAL ASSISTANCE ON LEGAL ISSUES TO LEGAL SERVICES PROVIDERS AND SOCIAL SERVICES AND HEALTHCARE AGENCIES SERVICING PEOPLE LIVING WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS AND/OR HIV/AIDS. IN FY 2024-2025, OUR LEGAL AND POLICY STAFF PROVIDED 91 TRAININGS/PRESENTATIONS TO STAFF AND/OR CLIENTS OF AGENCIES THROUGHOUT NEW YORK STATE, INCLUDING SUBSTANCE USE DISORDER TREATMENT PROGRAMS, GROUPS THAT ASSIST FORMERLY INCARCERATED PEOPLE, AGENCIES PROVIDING HIV PREVENTION AND CARE, AND HOSPITALS. TOPICS WE HAVE A TRAINED ON INCLUDE EMPLOYMENT DISCRIMINATION (FACED BY PEOPLE WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS, AND HIV/AIDS) CONFIDENTIALITY OF SUBSTANCE USE DISORDER TREATMENT AND HIV RECORDS, AND MINORS' RIGHTS TO ACCESS CONFIDENTIAL TREATMENT FOR HIV/AIDS, SUBSTANCE USE DISORDER AND OTHER SENSITIVE HEALTH ISSUES. OUR TRAINING COMPLEMENTS OUR LEGAL SERVICES WORK: WE KEEP TRAINEES ABREAST OF LEGAL DEVELOPMENTS, SOME OF WHICH WE HAVE ACHIEVED THROUGH LITIGATION AND POLICY ADVOCACY, AND WE LEARN ABOUT ISSUES PEOPLE IN THE COMMUNITY (AND THEIR ADVOCATES) FACE AND TRY TO DEVISE LITIGATION AND POLICIES SOLUTIONS. THROUGH OUR HOTLINE IN FY 2024-2025, LAC ATTORNEYS GAVE TECHNICAL ASSISTANCE TO 116 AGENCIES THROUGHOUT NEW YORK ON AN ARRAY OF LEGAL ISSUES CONCERNING INDIVIDUALS WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS, AND HIV. MANY OF THESE AGENCIES AVAIL THEMSELVES OF OUR PUBLICATIONS ON RELEVANT TOPICS THAT WE BOTH DISTRIBUTE AT TRAINING AND PROVIDE FOR FREE DOWNLOAD FROM OUR WEBSITE.

    Expenses $2,710,399 · Revenue $22,310

  • LAC - POLICYLAC'S POLICY INITIATIVES PROMOTE LAWS, REGULATIONS, POLICIES, AND PROGRAMMING THAT INCREASE WORK, HOUSING, EDUCATION, AND HEALTH CARE ACCESS FOR PEOPLE WITH CONVICTION RECORDS, WHO USE DRUGS AND/OR HAVE SUBSTANCE USE AND MENTAL HEALTH DISORDERS, AND PEOPLE WITH HIV OR AIDS. WE FOCUS ON 1) SHIFTING CRIMINAL LEGAL POLICY PRIORITIES FROM INCARCERATION AND PUNISHMENT TO HARM REDUCTION, TREATMENT AND REHABILITATION; 2) ELIMINATING EMPLOYMENT, EDUCATION, HOUSING, INSURANCE, AND HEALTH CARE DISCRIMINATION AGAINST OUR CONSTITUENCIES; AND 3) DRAMATICALLY EXPANDING ACCESS TO SUBSTANCE USE, HIV/AIDS AND MENTAL HEALTH PREVENTION, HARM REDUCTION, TREATMENT, RECOVERY AND REHABILITATION, INCLUDING IN THE CRIMINAL LEGAL SYSTEM. INTEGRAL TO THESE PRIORITIES IS A FOCUS ON DISMANTLING THE HISTORIC AND PERSISTENT IMPACT OF SYSTEMIC RACISM THAT HAS FUELED MASS INCARCERATION AND DISPARATE COMMUNITY HEALTH SYSTEMS. WE PURSUE THESE GOALS AT LOCAL, STATE, AND FEDERAL LEVELS. LAC'S POLICY ACHIEVEMENTS OVER THE LAST QUARTER CENTURY INCLUDE: HELPING SECURE STRONG COVERAGE OF ADDICTION AND MENTAL HEALTH CARE IN THE AFFORDABLE CARE ACT. ORCHESTRATING ADVOCACY CAMPAIGNS THAT HELPED OVER TWO DOZEN STATES OPT OUT OF OR MODIFY THE FEDERAL LIFETIME BAN ON FOOD STAMPS AND CASH ASSISTANCE FOR PEOPLE CONVICTED OF DRUG FELONIES. PARTICIPATING IN ADVOCACY THAT RESTORED PELL GRANT ELIGIBILITY TO INCARCERATED INDIVIDUALS. SUCCESSFULLY ADVOCATING WITH THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) TO ESTABLISH DEMONSTRATION PROGRAMS THAT ALLOW STATES TO USE FEDERAL MEDICAID FUNDING TO IMPROVE HEALTH CARE FOR INDIVIDUALS LEAVING INCARCERATION AND MAKE IT EASIER FOR OLDER ADULTS ON PAROLE, PROBATION, OR LEAVING THE CRIMINAL LEGAL SYSTEM TO ENROLL IN MEDICARE. HELPING LEAD CAMPAIGNS IN NEW YORK THAT: 1) WON ROCKEFELLER DRUG LAW REFORM, 2) CREATED AN OMBUDSMAN PROGRAM TO HELP NEW YORKERS NAVIGATE COVERAGE AND FIND TREATMENT FOR SUBSTANCE USE AND MENTAL HEALTH NEEDS, 3) FULLY DECRIMINALIZED SYRINGE POSSESSION, 4) CREATED AN AUTOMATIC CIVIL SEALING (CLEAN SLATE) PROCESS FOR ALL MISDEMEANOR AND MANY FELONY CONVICTIONS AFTER A WAITING PERIOD, AND 5) CREATED PERMANENT, SCALABLE FUNDING STREAMS FOR ALTERNATIVE TO INCARCERATION AND RE-ENTRY PROGRAMS. CREATING GROUNDBREAKING LEGAL THEORIES TO COMBAT DISCRIMINATION AND ACCELERATE REFORMS TO: I) PROVIDE MEDICATIONS FOR OPIOID USE DISORDER IN THE CRIMINAL LEGAL SYSTEM AND II) DELIVER EVIDENCE-BASED TREATMENT TO PEOPLE WHO USE(D) DRUGS IN HOSPITALS, EMERGENCY DEPARTMENTS, SKILLED NURSING FACILITIES, RECOVERY, HOUSING AND OTHER HEALTH CARE SETTINGS. HELPING NEW YORK STATE ESTABLISH GROUNDBREAKING MEDICAID ENROLLMENT POLICIES FOR INCARCERATED INDIVIDUALS AND PILOT INNOVATIVE CARE COORDINATION STRATEGIES FOR PEOPLE WITH CHRONIC CONDITIONS RETURNING TO THEIR COMMUNITIES FROM PRISONS AND JAILS.

    Expenses $2,253,061 · Revenue $3,750

  • ALL OTHER PROGRAMS THAT ALLOW (LAC) TO FIGHT DISCRIMINATION, BUILD HEALTH EQUITY, AND RESTORE OPPORTUNITY FOR PEOPLE WITH ARREST AND CONVICTION RECORDS, SUBSTANCE USE DISORDERS, AND HIV OR AIDS.

    Expenses $1,700,647 · Revenue $2,000

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • BRAD S KARP

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.4

  • MARY BETH FORSHAW

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.3

  • KAMRAN MASOOD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ELAINE H MANDELBAUM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • MARY E MULLIGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • DEBRA PANTIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ELIZABETH M SACKSTEDER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • SHARON L SCHNEIER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • JOHN J SUYDAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • HARYA TAREKEGN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • HON JAMES YATES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • LYMARIS ALBORS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • GERALD JAY BALACEK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ERIC D BALBER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • PROFESSOR ELIZABETH BARTHOLET

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • JASON FLOM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ALEXIS GADSEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • JEFFREY D GRANT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • TONY LEE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • DOUG LIMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ANN-MARIE LOUISON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • VIRGINIA SLOAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • ROSS LOVERN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • SWAMY KOCHERLAKOTA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.2

  • PAUL SAMUELS

    DIRECTOR/PRESIDENT

    Total calculated
    $370,714
    From this org
    $328,987
    From related orgs
    $0
    Other
    $41,727
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $328,987
    Bonus
    $0
    Other
    $0
    Deferred
    $16,388
    Nontaxable benefits
    $25,339
    Filer's total
    $370,714

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $6,468,412
    Expenses
    $8,981,593
    Contributions
    $5,971,116
    Grants paid
    $0
  • 2023
    Revenue
    $7,321,019
    Expenses
    $8,652,021
    Contributions
    $6,832,548
    Grants paid
    $0
  • 2022
    Revenue
    $9,004,962
    Expenses
    $8,187,349
    Contributions
    $8,626,497
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $15,721,661
    Expenses
    $6,767,698
    Assets (EOY)
    $14,737,058

  • 2020 · 990

    Revenue
    $8,621,714
    Expenses
    $6,455,765
    Assets (EOY)
    $6,635,062

  • 2019 · 990

    Revenue
    $6,540,553
    Expenses
    $6,392,308
    Assets (EOY)
    $3,760,570

  • 2018 · 990

    Revenue
    $7,497,043
    Expenses
    $6,157,112
    Assets (EOY)
    $3,676,312

  • 2017 · 990

    Revenue
    $6,017,766
    Expenses
    $5,840,336
    Assets (EOY)
    $2,697,136

  • 2016 · 990

    Revenue
    $4,735,231
    Expenses
    $5,209,211
    Assets (EOY)
    $2,532,901

  • 2015 · 990

    Revenue
    $4,940,037
    Expenses
    $5,045,112
    Assets (EOY)
    $2,466,741

  • 2014 · 990

    Revenue
    $5,432,545
    Expenses
    $4,220,910
    Assets (EOY)
    $2,300,927

  • 2013 · 990

    Revenue
    $4,318,069
    Expenses
    $3,760,557
    Assets (EOY)
    $1,245,707

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $3,980,150
    Assets (EOY)
    $883,825

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

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

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.