2024-05-14T12:05:45-05:00 2023-06-30 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-07-01 133730564 HIV LAW PROJECT INC HIVL 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 JOLANTA ILCZUK CFO 3474737400 2024-05-14 1 JOLANTA ILCZUK 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-05-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES KING 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 376796 0 X WWW.HIVLAWPROJECT.ORG X 1989 NY HIV LAW PROJECT FIGHTS FOR THE RIGHTS OF THE MOST UNDERSERVED PEOPLE LIVING WITH HIV AND AIDS. 5 4 5 4 0 0 458905 376703 0 0 0 0 1062 93 459967 376796 0 0 0 0 563368 582022 0 0 0 133561 218142 696929 800164 -236962 -423368 308919 451923 1271348 1837720 -962429 -1385797 X FOUNDED IN 1989, HIV LAW PROJECT FIGHTS FOR THE RIGHTS OF THE MOST UNDERSERVED PEOPLE LIVING WITH HIV AND AIDS. HIV LAW PROJECT BELIEVES THAT ALL PEOPLE DESERVE THE SAME RIGHTS, INCLUDING THE RIGHT TO LIVE WITH DIGNITY AND RESPECT THE RIGHT TO BE TREATED AS EQUAL MEMBERS OF SOCIETY AND THE RIGHT TO HAVE THEIR BASIC HUMAN NEEDS FULFILLED. THESE FUNDAMENTAL RIGHTS ARE OFTEN ELUSIVE FOR MANY PEOPLE LIVING WITH HIV/AIDS. THROUGH INNOVATIVE LEGAL AND ADVOCACY PROGRAMS, HIV LAW PROJECT PARTNERS WITH CLIENTS TO FIGHT FOR THOSE RIGHTS. 0 0 682633 93 THE PROGRAM HANDLES INDIVIDUAL LEGAL MATTERS IN A WIDE RANGE OF AREAS, INCLUDING HOUSING AND EVICTION PREVENTION, IMMIGRATION LAW, PUBLIC AND PRIVATE BENEFITS AND HEALTH INSURANCE ISSUES, DISCRIMINATION, AND HIV-RELATED CONFIDENTIALITY ISSUES. HIV LAW PROJECT HANDLES APPROXIMATELY 275-300 NEW CLIENT MATTERS (ADVICE, REPRESENTATION, AND/OR REFERRALS) EACH YEAR. 682633 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 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 1 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X JOLANTA ILCZUK 3474737400 57 WILLOUGHBY STREET 2ND FL BROOKLYN NY 11201 CHARLES KING CHAIR 1.00 39.00 X X 0 456081 16962 EARL WARD BOARD MEMBER 1.00 9.00 X 0 0 0 MICHAEL S GORDON ESQ BOARD MEMBER 1.00 1.00 X 0 0 0 RICHARD KAPLAN SECRETARY 1.00 1.00 X X 0 0 0 VIRGINA SHUBERT VICE CHAIR 1.00 X X 0 0 0 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 273242 5416 MATTHEW BERNARDO TREASURER 1.00 39.00 X 0 339454 29779 MICHAEL CLARKE EXECUTIVE DIRECTOR 1.00 39.00 X 0 263768 16869 MEGAN NEAL SUPERVISING ATTORNEY 40.00 X 101245 0 14024 101245 1332545 83050 1 0 1 0 0 376703 376703 93 93 93 376796 93 0 0 473116 473116 3940 3940 58664 58664 46302 46302 117531 117531 61 61 29402 29402 10933 10933 1972 1972 39712 39712 25 25 9002 9002 EQUIPMENT RENTAL, REPAI 3936 3936 STAFF EXPENSES 2474 2474 TRANSPORTATION EXPENSES 864 864 2230 2230 800164 682633 117531 0 161822 379422 89297 14701 57800 57800 308919 451923 634 304 1270714 1837416 1271348 1837720 X -962429 -1385797 -962429 -1385797 308919 451923 -423368 0 X 0 1 X 1 1 1 X 930447 390024 558404 458905 376703 2714483 930447 390024 558404 458905 376703 2714483 2714483 734 1906 2640 118 2708 1062 93 3981 2721104 0.99760 0.99730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 118. 2020 AMOUNT: $ 2,708. 2021 AMOUNT: $ 1,062. 2022 AMOUNT: $ 93. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SECURITY DEP. & OTHER ASSETS 57800 57800 DUE TO AFFILIATES 1837416 1837416 X 197463922 197087126 197087126 376796 0 376796 196034541 195234377 195234377 800164 0 800164 PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO CONSOLIDATED FINANCIAL STATEMENT ECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX OSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY HAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT F THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE IKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF UNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE ECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.SURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INFORMATION RETURNS FILED PRIOR TO FISCAL YEAR 2020 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 198,515,772. RELATED ORGANIZATION ELIMINATIONS -1,428,646. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 196,663,023. RELATED ORGANIZATION ELIMINATION -1,428,646. 0 0 0 0 0 0 0 0 0 CHARLES KING CHAIR 0 379919 0 75400 0 762 0 4687 0 12275 0 473043 0 0 MATTHEW BERNARDO TREASURER 0 279545 0 59651 0 258 0 6104 0 23675 0 369233 0 0 MICHAEL CLARKE EXECUTIVE DIRECTOR 0 229030 0 34600 0 138 0 4594 0 12275 0 280637 0 0 JOLANTA ILCZUK CHIEF FINANCIAL OFFICER 0 237125 0 35553 0 564 0 4796 0 620 0 278658 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER ("THE MEMBER"), WHICH IS HOUSING WORKS INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHT AND OBLIGATION THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETING AT WHICH A QUORUM IS PRESENT, OR THROUGH INDIVIDUAL THAT THE MEMBER'S BOARD OF DIRECTORS APPOINTS TO ACT AS THE MEMBER ACCORDANCE WITH ITS INSTRUCTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE MEMBER ("THE MEMBER"), WHICH IS HOUSING WORKS INC. THE MEMBER SHALL EXERCISE ITS MEMBERSHIP RIGHT AND OBLIGATION THROUGH A MAJORITY OF ITS BOARD OF DIRECTORS AND ANY MEETING AT WHICH A QUORUM IS PRESENT, OR THROUGH INDIVIDUAL THAT THE MEMBER'S BOARD OF DIRECTORS APPOINTS TO ACT AS THE MEMBER ACCORDANCE WITH ITS INSTRUCTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE HOUSING WORKS' FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF ITS PARENT ORGANIZATION, HOUSING WORKS INC. EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF HOUSING WORKS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH HOUSING WORKS. HOUSING WORKS MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/ DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUAL'S POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION TO THE INDIVIDUALS LISTED ON PART VII OF THE FORM 990. COMPENSATION PAID TO THESE INDIVIDUALS IS PAID BY RELATED ORGANIZATIONS, EITHER HOUSING WORKS, INC. OR HOUSING WORKS HEALTH SERVICES III, INC. THE PROCESS USED TO DETERMINE THE COMPENSATION OF THESE INDIVIDUALS IS REPORTED ON HOUSING WORKS, INC.'S FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PUBLISHED ON THE ORGAIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PULIC, BUT , IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. 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