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NAACP Legal Defense and Educational Fund

CharityWatch report issued
February 2021

Top-Rated Charity
B+
CharityWatch Grade
Our independent grade based
on a number of factors.
 
70%
Program Percentage
Amount spent on programs
relative to overhead.
 
$14
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

NAACP Legal Defense and Educational Fund
40 Rector Street
5th Floor
New York, NY 10006

Other Names

Committee of 100
Earl Warren Legal Training Program
Herbert Lehman Educational Fund
Thurgood Marshall Institute

Tax Status

501(c)3

Stated Mission

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.

View similar charities
Data based on Fiscal Year Ended 06/30/2019

Program Percentage: 70%

The percentage of NAACP Legal Defense and Educational Fund's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$23,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $14

How many dollars NAACP Legal Defense and Educational Fund spends on fundraising to raise each $100 of contributions.

$34,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
NAACP Legal Defense & Educational Fund IRS Form 990 13-1655255
Earl Warren Legal Training Program IRS Form 990 13-2695683
NAACP Legal Defense and Educational Fund & Affiliate Audited Consolidated Financial Statements Multiple
Entity: NAACP Legal Defense & Educational Fund
Document Type: IRS Form 990
Tax ID: 13-1655255
Entity: Earl Warren Legal Training Program
Document Type: IRS Form 990
Tax ID: 13-2695683
Entity: NAACP Legal Defense and Educational Fund & Affiliate
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
NAACP Legal Defense and Educational Fund
meets governance benchmarks.
 
NAACP Legal Defense and Educational Fund
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Sherrilyn A. Ifill President & Director-Counsel $411,670
2 Janai Nelson Associate Director-Counsel $299,476
3 Samuel Spital Director of Litigation $275,434
1
Name: Sherrilyn A. Ifill
Title: President & Director-Counsel
Compensation: $411,670
2
Name: Janai Nelson
Title: Associate Director-Counsel
Compensation: $299,476
3
Name: Samuel Spital
Title: Director of Litigation
Compensation: $275,434

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of NAACP Legal Defense & Educational Fund also includes the financial activities of the Earl Warren Legal Training Program, the accounts of which are consolidated in the Fund's audited financial statements for the fiscal year ended June 30, 2019. All material intercompany transactions and balances were eliminated in the audit consolidation.


The Earl Warren Legal Training Program, a 501(c)(3) public charity, "provides scholarship aid to minority law students. Its goal is to increase African-American representation in the legal profession and meet the dire need of minority clients for skilled and knowledgeable attorneys," according to Note 1 of the Fund's fiscal 2019 consolidated audit.

According to the NAACP Legal Defense & Educational Fund consolidated audit of June 30, 2019 (Note 12, In-Kind Contributions), the Fund received contributions of in-kind legal services in fiscal 2019 on which it placed a total value of $1,210,905.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the NAACP Legal Defense & Educational Fund (LDF) tax filing for the fiscal year ended June 30, 2019, LDF reports re: Grants or Assistance Benefiting Interested Persons:

An undergraduate scholarship grant in the amount of $2,000 offered to Andrew Anthony Thomson, the "Son of Officer" (IRS Form 990, Schedule L, Parts III & V).

[Note: LDF reports Kevin C. Thomson as Chief Financial Officer, with total compensation of $211,383 in calendar year 2018 (IRS Form 990, Part VII).]


According to the NAACP Legal Defense & Educational Fund (LDF) tax filing for the fiscal year ended June 30, 2019, LDF reports re: Business Transactions Involving Interested Persons:

A transaction in the amount of $21,619 involving Janell Byrd, "Relative of Board Member," hired on 05/28/2019. The transaction is describe as "Compensation" (IRS Form 990, Schedule L, Parts IV & V).


Also related to Janell Byrd, LDF reports:

"Janell Byrd, sister of Board Member Judith Byrd was hired as the Director of the Thurgood Marshall Institute by the NAACP LDF on May 28, 2019. Judith Byrd became a senior director (non-Voting member of the board) on April 25, 2019. This occurence [sic] was approved by the Audit Committee. Judith Byrd is recused from any discussions related to matters involving Janell Byrd or the Institute on which active Board Members will vote" (IRS Form 990, Schedule O re: Part VI, Section A, Line 2).


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