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NAACP Legal Defense and Educational Fund

CharityWatch report issued
May 2024

CharityWatch Grade
This rating has been downgraded from B due to the charity having 7.2 years worth of available assets in reserve.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Large Asset Reserves

CharityWatch reduces the grade of any charity that has available assets equal to three to five years of operating expenses. Charities with "years of available assets" of more than five years receive an "F" grade regardless of other measurements. In CharityWatch's view, a reserve of less than three years is reasonable and does not affect a charity's grade. These reductions in grades are based solely on the charities' asset reserves as compared to budget. The CharityWatch definition of "years of available assets" includes funds currently available for the charity's use, including investments that the charity has set aside as a reserve but could choose to spend if it wanted to do so. NAACP Legal Defense and Educational Fund's letter grade rating has been downgraded because it has 3 or more years of available assets.

See Our Process to learn more about how CharityWatch considers a charity’s asset reserves and the High Asset List for a list of charities whose ratings have been reduced due to high assets.

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


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 06/30/2022

Program Percentage: 67%

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


Calculated Total Expenses



Cost to Raise $100: $13

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


Calculated Total Contributions


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.
NAACP Legal Defense and Educational Fund
meets governance benchmarks.
NAACP Legal Defense and Educational Fund
meets transparency benchmarks.
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 Past President/Director-Counsel $623,947
2 Janai Nelson President/Director-Counsel $295,787
3 Samuel Spital Director of Litigation $287,859
Name: Sherrilyn A. Ifill
Title: Past President/Director-Counsel
Compensation: $623,947
Name: Janai Nelson
Title: President/Director-Counsel
Compensation: $295,787
Name: Samuel Spital
Title: Director of Litigation
Compensation: $287,859

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.

According to the NAACP Legal Defense & Educational Fund consolidated audit of June 30, 2022 (Note 1, Organization and Operations):

"The accompanying consolidated financial statements include the financial position, changes in net assets, functional expenses and cash flows of the NAACP Legal Defense and Educational Fund, Inc. (LDF) and Earl Warren Legal Training Program, Inc. (EWLTP), which are collectively referred to as the "Fund." The individual organizations have interrelated Boards of Directors and share common facilities and personnel. All material intercompany transactions and balances were eliminated in consolidation."

According to the NAACP Legal Defense & Educational Fund consolidated audit of June 30, 2022 (Note 12, In-Kind Contributions), the Fund received contributions of in-kind communication & legal services in fiscal 2022 on which it placed a total value of $2,943,369

[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.]

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