| 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 |
| 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'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).
"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). |
