2024-11-15T15:00:52-06:00 2023-12-31 202153727 SB & COMPANY 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2023-01-01 237000150 CENTER FOR LAW AND SOCIAL POLICY CENT 2029068004 1310 L STREET NW WASHINGTON DC 20005 OLIVIA GOLDEN INTERIM PRESIDENT AND EXECUTIVE DIR 2029068004 2024-11-14 1 0 PAMELA GRAY P01237506 4105840060 2023 2024-10-15 13:58:12Z OLIVIA GOLDEN 1310 L STREET NW WASHINGTON DC 20005 7895380 0 X HTTPS://WWW.CLASP.ORG/ X 1968 DC CENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITY. 21 20 70 20 0 0 17255680 7394903 18790 209700 28713 270834 3043 19943 17306226 7895380 476000 529100 0 0 6486028 7500520 0 0 689005 3218518 2433763 10180546 10463383 7125680 -2568003 25852817 23063796 6324014 5906815 19528803 17156981 X CENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITY. 0 0 2050259 57000 YOUTH :CENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL, YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITY 1480143 175000 POVERTY AND INCOME SUPPORT PROGRAMS:CENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL, YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITY. 1595684 212500 9550 CHILD CARE AND EARLY EDUCATIONCENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL, YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITY 3056399 84600 EDUCATION, LABOR AND WORKER JUSTICE CENTER FOR LAW AND SOCIAL POLICY (CLASP) IS A NATIONAL, NONPARTISAN, ANTI-POVERTY NONPROFIT ADVANCING POLICY SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WITH LOW INCOMES. WE DEVELOP PRACTICAL, YET VISIONARY STRATEGIES FOR REDUCING POVERTY, PROMOTING ECONOMIC OPPORTUNITY, AND ADDRESSING INSTITUTIONAL AND RACIAL BARRIERS FACED BY PEOPLE OF COLOR. WITH OVER 50 YEARS' EXPERIENCE AT THE FEDERAL, STATE, AND LOCAL LEVELS, WE'RE ADVANCING A BOLD VISION FOR THE FUTURE ROOTED IN ECONOMIC SECURITY AND RACIAL EQUITYIMMIGRATION -- POLICY CROSS CUTTING -- 3056399 84600 8182485 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 96 0 1 70 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NH NJ NM NY NC OR PA SC TN UT RI VA WV WI X X CENTER FOR LAW AND SOCIAL POLICY 2029068004 1310 L STREET NW WASHINGTON DC 20005 INDIVAR DUTTA-GUPTA PRESIDENT & EXECUTIVE DIRECTOR 40.00 X X 256250 0 10000 DAVID HANSELL BOARD CHAIR (6/22 -PRESENT) 1.00 X X 0 0 0 SHERECE WEST-SCANTLEBURY BOARD MEMBER 1.00 X 0 0 0 CARISA STANLEY BOARD MEMBER 1.00 X 0 0 0 JARRETT BARRIOS BOARD MEMBER 1.00 X 0 0 0 JAMIRA BURLEY BOARD MEMBER 1.00 X 0 0 0 MICHAEL CAMUNEZ BOARD MEMBER 1.00 X 0 0 0 DONNA COOPER BOARD MEMBER 1.00 X 0 0 0 ANGELA DIAZ BOARD MEMBER 1.00 X 0 0 0 DAVID DODSON BOARD MEMBER 1.00 X 0 0 0 STEVEN DOW BOARD MEMBER 1.00 X 0 0 0 PETER EDELMAN BOARD MEMBER 1.00 X 0 0 0 GENE NICHOL BOARD MEMBER 1.00 X 0 0 0 DENEA JOSEPH SECRETARY 1.00 X 0 0 0 SIMON LAZARUS BOARD MEMBER 1.00 X 0 0 0 SUNIL MANSUKHANI BOARD MEMBER 1.00 X 0 0 0 EDWARD MONTGOMERY BOARD MEMBER 1.00 X 0 0 0 ANNIE BURNS BOARD VICE CHAIR (9/21-PRESENT) 1.00 X X 0 0 0 JOHN M BOUMAN BOARD MEMBER 1.00 X X 0 0 0 ALEXANDRA CAWTHORNE-GAINES BOARD MEMBER 1.00 X 0 0 0 ERICA WILLIAMS BOARD MEMBER 1.00 X 0 0 0 JEWEL MULLEN BOARD MEMBER 1.00 X 0 0 0 DANA BAILEY CHIEF OPERATING OFFICER 40.00 X 162111 0 22097 BARBARA SEMEDO DEPUTY EXECUTIVE DIR., COMMUNICATIONS 40.00 X 190368 0 18042 EDDIE MARTIN JR DEPUTY DIRECTOR OF RACIAL EQUITY 40.00 X 180047 0 7400 ELIZABETH LOWER-BASCH DEPUTY EXECUTIVE DIR., POLICY 40.00 X 187074 0 16568 AKOSUA MEYERS PROGRAM DIRECTOR 40.00 X 173220 0 36673 WENDY CERVANTES DIRECTOR, IMMIGRATION AND IMMIGRANT FAMILIES 40.00 X 156730 0 32184 STEPHANIE SCHMIT DIRECTOR, CHILD CAREDIRECTOR,AND EARLY EDUCATION 40.00 X 152359 0 27750 TOM SALYERS DIRECTOR, COMMUNICATIONS 40.00 X 149489 0 23332 ANGELE PARKER DIRECTOR OF HUMAN RESOURCES 40.00 X 137352 0 36544 1745000 0 230590 10 0 1 0 CORMEKKI WHITLEY 2958 NORTH HARDING AVENUE HUNTERSVILLE NC 28078 FINANCE AND ADMINISTRATIVE CONSULTING SE 110327 1 7394903 7394903 CONTRACT REVENUE 900099 170850 170850 PROGRAM REVENUE 900099 29300 29300 HONORARIUM 900099 9550 9550 209700 270834 270834 MISCELLANEOUS REVENUE 19943 19943 19943 7895380 209700 0 290777 529100 529100 1744655 1396000 226850 121805 4307287 3510857 495795 300635 202421 161969 26320 14132 770947 615832 101943 53172 475210 384920 57025 33265 13022 3516 9246 260 117399 31698 83353 2348 863024 607027 188247 67750 95092 28448 62894 3750 60000 16200 42600 1200 659825 534458 79179 46188 82759 67159 13365 2235 209164 135689 45671 27804 102891 83342 12347 7202 22700 18387 2724 1589 SUBSCRIPTION AND PUBLIC 96642 15585 78817 2240 DUES AND REGISTRATIONS 21615 14811 5398 1406 PRINTING AND DUPLICATIO 15582 9531 5274 777 74048 17956 54845 1247 10463383 8182485 1591893 689005 4207521 1712467 4325436 4375847 1430000 1585000 145950 69415 195238 137367 390866 283600 170806 107266 10040156 10204665 5337710 4871769 25852817 23063796 601523 629880 5722491 5276935 6324014 5906815 X 13420390 13587530 6108413 3569451 19528803 17156981 25852817 23063796 -2568003 196181 0 X 0 1 X 1 0 X 11051557 836922 12063696 14304255 7565753 45822183 11051557 836922 12063696 14304255 7565753 45822183 17685050 28137133 19682 6375 3296 67226 270834 367413 38078 5240 3043 19943 66304 46255900 0.60830 0.58780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4631 4631 10458752 10463383 673169 168292 0 0 582489 615642 659027 673169 2530327 3795491 69787 76142 25045 4631 175605 145622 153910 164757 168292 632581 948872 1056 1056 101517 28231 73286 289349 255369 33980 107266 DEPOSITS 49466 RIGHT OF USE ASSETS 4822303 4871769 LEASE OBLIGATIONS 5276935 5276935 X 8091561 196181 196181 7895380 0 7895380 10463383 0 10463383 0 10463383 PART X, LINE 2: CLASP IS EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES OTHER THAN NET UNRELATED BUSINESS INCOME BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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 OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CLASP PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 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. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND ANY STATE AND LOCAL JURISDICTIONS IN WHICH CLASP FILES TAX RETURNS. IT IS CLASP'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. 1 BLUEPRINT NORTH CAROLINA BUILDING EQUITABLE ECONOMIC SUPPORTS IN THE SOUTH PO BOX 607 DURHAM NC 27702 272459538 501 (C) (3) 75000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES CHILDREN AT RISK 56 E WILLOW ST CARLISLE PA 17013 760360533 501 (C) (3) 10000 0 PROVIDE SUPPORT TO THE CHILDREN THRIVE ACTION NETWORKS STATE ADVOCACY GROUP COMMUNITY ORGANIZING AND FAMILY ISSUES PLANNING PROCESS FOR CTAN PARENT FE 2245 SOUTH MICHIGAN AVENUE SUITE 200 CHICAGO IL 60616 364044632 501 (C) (3) 25000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES MAINE PEOPLE'S RESOURCE CENTER PO BOX 2490 AUGUSTA ME 04330 222586108 501 (C) (3) 20000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES MISSISSIPPI LOW INCOME CHILD CARE INITIATIVE PO BOX 204 BILOXI MS 39533 640943403 501 (C) (3) 50000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES SPRINGBOARD TO OPPORTUNITIES BUILDING ECONOMIC SUPPORTS IN THE SOUTH 518 E CAPITOL STREET JACKSON MS 39201 461917760 501 (C) (3) 50000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES THE CHILDREN'S PARTNERSHIP CHILDREN THRIVE ACTION NETWORK 811 WILSHIRE BLVD STE 1000 LOS ANGELES CA 90017 464106389 501 (C) (3) 10000 0 TO WORK COLLABORATIVELY WITH CLASP TO RECOMMEND ADVOCACY AND EDUCATION STRATEGIES 7 PART I, LINE 2: THE ORGANIZATION PROVIDES THE TERMS OF THE AGREEMENT TO THE GRANTEE, BASED ON THE FRAMEWORK FOR THE OVERALL PROJECT AGREED ON WITH THE FUNDER(S). PROGRAM STAFF HAVE REGULAR DISCUSSIONS WITH THE GRANTEE ABOUT THE PROGRESS OF THE PROJECT AS A WHOLE AS WELL AS THE PROGRESS OF AGREED-ON PRODUCTS AND SERVICES. THE GRANTEE PROVIDES CLASP WITH A NARRATIVE REPORT ON THE PROJECT AT AGREED-ON INTERVALS, WHICH MUST BE RECEIVED IN A TIMELY FASHION. X X X X 0 1 0 0 0 0 0 0 0 INDIVAR DUTTA-GUPTA PRESIDENT & EXECUTIVE DIRECTOR 256250 0 0 0 0 0 0 0 10000 0 266250 0 0 0 AKOSUA MEYERS PROGRAM DIRECTOR 173220 0 0 0 0 0 0 0 36673 0 209893 0 0 0 BARBARA SEMEDO DEPUTY EXECUTIVE DIR., COMMUNICATION 190368 0 0 0 0 0 0 0 18042 0 208410 0 0 0 ELIZABETH LOWER-BASCH DEPUTY EXECUTIVE DIR., POLICY 187074 0 0 0 0 0 0 0 16568 0 203642 0 0 0 WENDY CERVANTES DIRECTOR, IMMIGRATION AND IMMIGRANT 156730 0 0 0 0 0 0 0 32184 0 188914 0 0 0 EDDIE MARTIN JR DEPUTY DIRECTOR OF RACIAL EQUITY 180047 0 0 0 0 0 0 0 7400 0 187447 0 0 0 DANA BAILEY CHIEF OPERATING OFFICER 162111 0 0 0 0 0 0 0 22097 0 184208 0 0 0 STEPHANIE SCHMIT DIRECTOR, CHILD CAREDIRECTOR,AND EAR 152359 0 0 0 0 0 0 0 27750 0 180109 0 0 0 ANGELE PARKER DIRECTOR OF HUMAN RESOURCES 137352 0 0 0 0 0 0 0 36544 0 173896 0 0 0 TOM SALYERS DIRECTOR, COMMUNICATIONS 149489 0 0 0 0 0 0 0 23332 0 172821 0 0 0 PART I, LINE 4B AKOSUA MEYERS RECEIVED A $6,000 BONUS. EACH STAFF PERSON RECEIVED A 4 PERCENT CONTRIBUTION TO THEIR 430B, AND MEDICAL, DENTAL, VISION, SHORT TERM AND LONG-TERM DISABILITY BENEFITS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM IN CONSULTATION WITH THE ORGANIZATION'S MANAGEMENT. THE AUDIT COMMITTEE THOROUGHLY REVIEWED THE FORM 990 AND ADVISED MANAGEMENT IF THERE WERE ANY ISSUES THAT NEED TO BE ADDRESSED BEFORE FILING. A DRAFT OF FORM 990 WAS SENT TO EACH DIRECTOR FOR REVIEW. THE BOARD RECEIVED A FINAL COPY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ITS CONFLICT OF INTEREST POLICY ANNUALLY. THE BOARD CHAIR AND EXECUTIVE DIRECTOR (ED) WITH THE BOARD, MONITOR POTENTIAL BOARD CONFLICTS. THE ED AND THE CHIEF OPERATING OFFICER REVIEW ANY CONCERNS WITH KEY STAFF AND THE CHIEF OPERATING OFFICER REVIEWS ANY CONCERNS WITH THE EXECUTIVE DIRECTOR. IF THE BOARD CHAIR/ED DETERMINE THAT A POTENTIAL CONFLICT OF INTEREST COULD AFFECT A CONTRACT OR TRANSACTION, THE BOARD GATHERS ALL MATERIAL FACTS AS TO THE RELATIONSHIP OR INTEREST AND AS TO THE CONTRACT OR TRANSACTION AND CAN, IN GOOD FAITH, AUTHORIZE THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTES OF A MAJORITY OF THE DISINTERESTED DIRECTORS EVEN THOUGH THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM. FORM 990, PART VI, SECTION B, LINE 15 BASED ON A COMPARABILITY CHART OF PEER ORGANIZATIONS AND A PROCESS FOR UPDATING SALARIES DEVELOPED BY AN EXTERNAL CONSULTANT IN 2014 AND AGAIN IN 2017, THE BOARD CHAIR REVIEWED THE EXECUTIVE DIRECTOR'S SALARY. THE FULL BOARD THEN REVIEWED AND APPROVED THE OVERALL COMPENSATION PLAN. THE MINUTES INCLUDE A REFERENCE TO THIS PROCESS. THE EXECUTIVE DIRECTOR'S COMPENSATION WAS SET IN REFERENCE TO EXTERNAL COMPARABILITY UPON THE ED'S HIRE IN 2013 AND HAS NOT BEEN INCREASED SINCE. IN NOVEMBER 2019, THE ED'S COMPENSATION WAS AGAIN REVIEWED TO COMPARE WITH SIMILAR ORGANIZATIONS AND WAS NOT INCREASED. IN JULY 2021, THE BOARD APPROVED A SALARY AND RETIREMENT CONTRIBUTION INCREASE FOR THE EXECUTIVE DIRECTOR BASED ON THE COMPARABILITY CHART OF PEER ORGANIZATIONS CONDUCTED IN NOVEMBER 2019. FORM 990, PART VI, SECTION C, LINE 19 CLASP'S ARTICLES OF INCORPORATION ARE AVAILABLE FROM THE DC CORPORATIONS DIVISION AND THE FINANCIAL STATEMENTS, BY-LAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.