2023-11-06T15:35:21-06:00 2022-12-31 521711839 COUNCILOR BUCHANAN & MITCHELL PC 7910 WOODMONT AVE STE 500 BETHESDA MD 20814 990 2022-01-01 020620456 THE GAULT CENTER GAUL 2027966409 1800 M STREET NW 33604 WASHINGTON DC 20033 MARY ANN SCALI EXECUTIVE DIRECTOR 2024520010 2023-09-28 1 MARY ANN SCALI 999009999 0 JUDITH P BARNHARD P00024965 3019860600 2023-09-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY ANN SCALI 1800 M STREET NW 33604 WASHINGTON DC 20033 1509480 0 X WWW.DEFENDYOUTHRIGHTS.ORG X 2002 DC TO PROMOTE JUSTICE FOR ALL CHILDREN BY ENSURING EXCELLENCE IN YOUTH DEFENSE THROUGH THE PROVISION OF TRAINING, TECHNICAL SUPPORT, POLICY DEVELOPMENT, RESEARCH, ADVOCACY, COMMUNICATIONS AND LEADERSHIP OPPORTUNITIES FOR LAWYERS WHO REPRESENT THE LEAGAL RIGHTS OF CHILDREN. 10 9 15 43 0 0 925113 911557 350885 594853 2264 3070 0 0 1278262 1509480 0 0 0 0 1282481 1185689 0 0 14243 470361 627096 1752842 1812785 -474580 -303305 1808351 1527521 39182 61657 1769169 1465864 X TO PROMOTE JUSTICE FOR ALL CHILDREN BY ENSURING EXCELLENCE IN YOUTH DEFENSE THROUGH THE PROVISION OF TRAINING, TECHNICAL SUPPORT, POLICY DEVELOPMENT, RESEARCH, ADVOCACY, COMMUNICATIONS AND LEADERSHIP OPPORTUNITIES FOR LAWYERS WHO REPRESENT THE LEGAL RIGHTS OF CHILDREN. 0 0 633409 75244 YOUTH DEFENSE CLEARING HOUSE - THE GAULT CENTER PROVIDES TECHNICAL ASSISTANCE TO STATE AND LOCAL YOUTH DEFENDER SYSTEMS; OFFERS SPECIALIZED, HIGH-QUALITY, CUTTING-EDGE TRAINING TO YOUTH DEFENSE ATTORNEYS; DEVELOPS AND DISTRIBUTES MATERIALS AND RESOURCES TO IMPROVE YOUTH DEFENSE PRACTICE; AND BUILDS AND MAINTAINS THE NATION'S FOREMOST ONLINE CLEARINGHOUSE OF INFORMATION ABOUT YOUTH DEFENSE AND CHILDREN'S CONSTITUIONAL RIGHTS. 474889 29505 YOUTH DEFENSE LEAD SYSTEM REFORMS - THE GAULT CENTER PARTICIPATES IN SEVERAL PROJECTS AIMED AT IMPROVING YOUTH COURT SYSTEMS. THE PROJECTS FOCUS ON: DECREASING FEES AND COSTS ASSESSED AGAINST YOUTH AND FAMILIES, IMPROVING YOUTH DEFENSE CONTRACT SYSTEMS IN STATE, IMPROVING THE ACCESS TO AND QUALITY OF YOUTH DEFENSE COUNSEL FOR YOUTH INVOLVED IN JUVENILE DELINQUENCY COURT, ELIMINATING RACIAL AND ETHNIC DISPARITIES IN YOUTH COURT, AND IMPROVING PROBATION PRACTICES. 496038 490104 YOUTH DEFENSE CONTRACTS - THE GAULT CENTER ENGAGES IN VARIOUS YOUTH DEFENSE CONTRACTS WITH STATES AND LOCALITIES TO IMPROVE THEIR YOUTH DEFENSE PRACTICE, PROVIDE TECHNICAL ASSISTANCE SUPPORT, IMPROVE YOUTH DEFENSE DATA COLLECTION, AS WELL AS PROVIDE SPECIALIZED TRAINING SUPPORT AND DEVELOP CURRICULUM TARGETED TO THE NEEDS OF EACH LOCALITY/STATE. 162157 DE-INCARCERATION EFFORTS 162157 1766493 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ACCOUNTING & MANAGEMENT SERVICES LLC 2027966409 1200 G ST NW SUITE 800 WASHINGTON DC 20005 MARY ANN SCALI EXECUTIVE DIRECTOR 40.00 X X 146128 0 17150 MARIELA ROMERO CHAIR 0.50 X X 0 0 0 ANTOINETTE KAVANAUGH CO-VICE CHAIR 0.30 X X 0 0 0 HANK STEWART CO-VICE CHAIR 0.29 X X 0 0 0 KEN SCHMETTERER TREASURER 0.29 X X 0 0 0 MICHAEL PINARD SECRETARY 0.35 X X 0 0 0 PHIL INGLIMA BOARD MEMBER 0.10 X 0 0 0 PATRICIA LEE BOARD MEMBER 0.25 X 0 0 0 RANDY HERTZ BOARD MEMBER 0.59 X 0 0 0 ANASTACIA JOHNSON BOARD MEMBER 0.29 X 0 0 0 EBONY HOWARD DEPUTY DIRECTOR 40.00 X 130000 0 7979 KRISTINA KERSEY YOUTH POLICY COUNSEL 40.00 X 116500 0 9248 SONIA E SLONE DIRECTOR OF OPERATIONS 40.00 X 112031 0 4322 504659 0 38699 4 0 1 0 0 237230 674327 911557 CONTRACT SERVICES 900099 519608 519608 REGISTRATION FEES 900099 75245 75245 594853 3070 3070 1509480 594853 0 3070 172150 165264 3443 3443 853445 837303 8778 7364 12967 12653 225 89 62755 61121 1108 526 84372 82503 992 877 79310 68657 9872 781 158412 155825 2504 83 79361 76496 2111 754 300 293 4 3 158701 158073 628 105969 105969 798 781 9 8 7522 7345 102 75 4606 2629 1949 28 DUES AND SUBSCRIPTIONS 25100 24644 244 212 7017 6937 80 1812785 1766493 32049 14243 268817 167510 1300372 803385 83798 163400 116721 374645 12774 10311 102302 94032 15791 8270 10078 1808351 1527521 39182 60327 1330 39182 61657 X 451161 412000 1318008 1053864 1769169 1465864 1808351 1527521 -303305 0 X X 0 1 X 1 0 X 2644372 830890 2024091 925113 911557 7336023 2644372 830890 2024091 925113 911557 7336023 3080410 4255613 12629 2264 3070 17963 7353986 2048472 0.57870 0.65110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33520 29333 4187 68782 64699 4083 8270 X 1526380 16900 16900 1509480 0 1509480 1829685 16900 16900 1812785 0 1812785 PART X, LINE 2: THE CENTER FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE CENTER'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE CENTER PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE CURRENT TAX YEAR END AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AT YEAR END, THE STATUTE OF LIMITATIONS REMAINS OPEN, GENERALLY FOR THREE YEARS AFTER FILING, WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CENTER FILES TAX RETURNS. X 0 0 0 0 0 0 0 0 0 MARY ANN SCALI EXECUTIVE DIRECTOR 146128 0 0 0 0 0 4650 0 12500 0 163278 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B OUTSIDE ACCOUNTANT FORWARDS DRAFT 990 TO EXECUTIVE DIRECTOR FOR REVIEW. EXECUTIVE DIRECTOR FORWARDS TO GOVERNING BODY FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED ANNUALLY BY STAFF AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 BOARD OF DIRECTORS EVALUATES AND REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY. THIS IS DISCUSSED AT A REGULARLY SCHEDULED BOARD MEETING WHERE THE BOARD REVIEWS AND THEN SETS THE EXECUTIVE DIRECTOR'S ANNUAL SALARY. THE EXECUTIVE DIRECTOR REVIEWS STAFF PERFORMANCE AND APPROVES STAFF SALARIES AT ANNUAL REVIEW INTERVALS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE GLADLY PROVIDED IN HARD COPY OR ELECTRONICALLY UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.