2024-11-14T12:10:47-06:00 2023-12-31 205890953 MOCK BOSCO & ASSOCIATES PC 900 WASHINGTON AVENUE CARNEGIE PA 15106 990 2023-01-01 462132412 ABOLITIONIST LAW CENTER ABOL 4126549070 PO BOX 8654 PITTSBURGH PA 15221 JAMELIA MORGAN PRESIDENT 4126517485 2024-11-14 1 1 RONALD J MOCK P00447723 4122765700 2023 2024-10-15 13:58:12Z JAMELIA MORGAN 201 N BRADDOCK AVE PITTSBURGH PA 15208 2032658 0 X ABOLITIONISTLAWCENTER.ORG X 2013 PA THE ABOLITIONIST LAW CENTER EXISTS TO PROMOTE THE RIGHTS OF PRISONERS AND THE WRONGLY-CONVICTED BY EDUCATING THE PUBLIC ABOUT INJUSTICES IN THE CRIMINAL LEGAL SYSTEM AND ABOUT ABUSIVE CONDITIONS IN THE PRISON SYSTEM; TO PROVIDE PRO BONO LEGAL SERVICES TO PRISONERS IN ORDER TO RIGHT INJUSTICES AND ERRORS COMMITTED IN THE COURTS, AND TO LITIGATE THE NON-FRIVOLOUS CLAIMS OF PRISONERS ALLEGING VIOLATIONS OF THEIR CIVIL RIGHTS WHILE IN PRISON; TO ADVOCATE FOR THE RADICAL REFORMATION OF THE PRISON SYSTEM, WITHIN THE BOUNDS OF TAX EXEMPTION UNDER SECTION 501(C)3 AND 501(H) OF THE CODE.THE PUBLIC HAS AN INTEREST IN ENSURING THAT ITS PRISON SYSTEM IS OPERATED WITHIN THE BOUNDS OF CONSTITUTIONAL AND HUMAN RIGHTS LAW AND THAT THE BROADER CRIMINAL LEGAL SYSTEM IS REFORMED. 9 9 20 225 0 0 1904415 1291900 980982 617806 8846 41827 1448 13623 2895691 1965156 82000 0 0 0 1170361 1440035 0 0 121972 1241923 747680 2494284 2187715 401407 -222559 3175477 3025123 14200 45696 3161277 2979427 X LEGAL SERVICES & PUBLIC INTEREST LAW. 0 0 112360 81384 SOLITARY CONFINEMENT - THIS PROGRAM IS AIMED AT HOLDING PRISON OFFICIALS ACCOUNTABLE FOR THE ILLEGAL AND INHUMANE ABUSE OF SOLITARY CONFINEMENT, AND ULTIMATELY ABOLISHING THE PRACTICE ENTIRELY. OUR WORK HERE IS CONCENTRATED ON LITIGATING CIVIL RIGHTS LAWSUITS FOR PRISONERS WHO HAVE BEEN ABUSED BY BEING HELD IN SOLITARY CONFINEMENT. WE HAD TWO CASES DURING 2023. 209058 RELEASE FROM PRISON PROGRAM - THIS PROGRAM IS AIMED AT FREEING PRISONERS THROUGH THE USE OF POST CONVICTION PETITIONS AND RESENTENCING. THE PUBLIC HAS AN INTEREST IN ENSURING THAT INDIVIDUALS ARE NOT HELD IN PRISON, ESPECIALLY WHERE THOSE INDIVIDUALS HAVE HAD THEIR RIGHTS SEVERELY VIOLATED BY THE CRIMINAL LEGAL SYSTEM. WE HAD SIX CASES CURRENTLY BEING LITIGATED AS PART OF THIS PROGRAM. 23392 ENVIRONMENTAL & HEALTH RIGHTS - THIS PROGRAM AIMS TO EXPOSE THE DANGEROUSLY POOR HEALTHCARE IN THE PRISONS, AND TO FORCE PRISON AUTHORITIES TO IMPROVE IT. IT ALSO AIMS TO SHUTDOWN PRISONS THAT ARE BUILT IN AREAS THAT EXPOSE PRISONERS TO ENVIRONMENTAL TOXINS THAT NEGATIVELY IMPACT THEIR HEALTH. OUR WORK HERE IS FOCUSED ON AN INVESTIGATION OF A PRISON BUILT NEXT TO A COAL ASH DUMP, CONTESTING THE SUFFICIENCY OF AN ENVIRONMENTAL IMPACT STATEMENT FOR A PROPOSED PRISON IN KENTUCKY, WORKING TO GET HEPATITIS C POSITIVE PRISONERS CURED, AND WORKING TO IMPROVE HEALTH CONDITIONS AT THE ALLEGHENY COUNTY JAIL. WE HAD FIVE CASES LITIGATED AS PART OF THIS PROGRAM. 14730 POLITICAL RIGHTS - THIS PROGRAM AIMS TO PROTECT AND BROADEN THE SPEECH RIGHTS OF PRISONERS AND THE MOVEMENT TO END MASS INCARCERATION. NO CASES WERE LITIGATED IN THIS PROGRAM DURING 2023. 395467 58905 MOVEMENT SUPPORT & EDUCATIONAL PROGRAMS - THIS PROGRAM IS AIMED AT SUPPORTING THE GROWTH OF THE MOVEMENT TO END MASS INCARCERATION BY PROVIDING EDUCATIONAL MATERIALS AND PRESENTATIONS, AND BY ASSISTING AND DEFENDING ORGANIZERS AND ORGANIZATIONS THAT ARE PART OF THAT MOVEMENT. WE HAVE ONE CASE CURRENTLY BEING LITIGATED AS PART OF THIS PROGRAM. 593469 435000 COURT WATCH PROGRAM - THIS PROGRAM IS AIMED AT OBSERVING AND EVALUATING THE JUSTICE FOR DIFFERENT TRENDS AND PATTERNS. IT ALSO IS USED TO HIGHLIGHT THE PROBLEMS DEMOGRAPHICS AND OVERPOPULATION PLAY IN THE ROLE OF MASS INCARCERATION. REPORTS THAT ARE SUPPLIED INCLUDE VARIOUS DATA SUCH AS BAIL, PROBATION, STIPULATIONS, SERVICES, CHARGING DECISIONS AND DEMOGRAPCHICS. 186506 57500 FISCAL SPONSORSHIPS PROGRAMS - SPONSORING PROGRAMS BY PROVIDING FIDUCIARY AND OTHER ADMINISTRATIVE SERVICS TOP HELP THEM BUILD CAPACITY. 1190172 551405 1534982 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 22 0 1 20 1 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA CA CO CT DC FL GA IL KY ME MD MA MI MN NJ NM NY NC OH OR VA WA WI X DUSTIN MCDANIEL 4126517485 201 NORTH BRADDOCK AVE RM 613 PITTSBURGH PA 15208 JAMELIA MORGAN PRESIDENT 1.00 X X 0 0 0 JULES LOBEL VICE PRESIDENT 1.00 X X 0 0 0 ANITA COLON TREASURER 1.00 X X 0 0 0 JIHAD ABDULMUMIT DIRECTOR 1.00 X 0 0 0 LISA FREELAND DIRECTOR 1.00 X 0 0 0 CARL REDWOOD JR DIRECTOR 1.00 X 0 0 0 KEMPIS GHANI SONGSTER DIRECTOR 1.00 X 0 0 0 RUKIA LUMUMBA DIRECTOR 1.00 X 0 0 0 ASHLEY JIMENEZ DIRECTOR 1.00 X 0 0 0 AL DEPIRO SECRETARY 45.00 X 65233 0 0 DUSTIN MCDANIEL FINANCE DIRECTOR 40.00 X 96815 0 0 BRET GROTE LEGAL DIRECTOR 40.00 X 103000 0 0 ROBERT HOLBROOK EXECUTIVE DIRECTOR 40.00 X 106605 0 0 371653 0 0 2 0 0 0 0 1291900 1291900 LEGAL FEES 541100 617806 617806 617806 40467 40467 68862 67502 1360 1360 1360 OTHER INCOME 541100 13623 13623 13623 1965156 632789 0 40467 300573 138362 92309 69902 898315 682435 194772 21108 149842 105648 37739 6455 91305 62479 21864 6962 407472 382244 25228 39909 1717 38192 345 345 40730 32785 7945 33936 8291 14261 11384 10399 2479 7680 240 21377 15360 5869 148 54706 49815 2941 1950 36313 32045 3500 768 1965 1965 8190 8190 CHARITABLE CONTRIBUTION 55060 8000 47060 DUES AND SUBSCRIPTIONS 11693 750 10927 16 LICENSES & REGISTRATION 9000 8990 10 FISCAL SPONSER FEE 8386 8386 8199 3841 1329 3029 2187715 1534982 530761 121972 1621731 519018 366572 600052 646398 627206 44183 45512 8269 151045 20703 7550 15118 13153 469244 1057102 3962 12035 3175477 3025123 14200 20696 0 25000 14200 45696 X 2614788 2396712 546489 582715 3161277 2979427 3175477 3025123 -222559 40709 0 X 0 1 X 1 0 X 740411 830990 1101686 1904415 1291900 5869402 277363 237453 2440921 982430 623043 4561210 1017774 1068443 3542607 2886845 1914943 10430612 0 0 0 10430612 502 283 510 8846 40467 50608 502 283 510 8846 40467 50608 1018276 1068726 3543117 2895691 1955410 10481220 0.99520 0.99880 0.00480 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4957 4957 2182758 2187715 259386 64847 0 0 148524 233693 274749 259386 916352 1374528 32 5290 26330 4957 36609 37131 58423 68687 64847 229088 343632 32 5290 26330 4957 36609 FORM SCHEDULE C, PART II-A, LINE 1A $345 WORTH OF LOBBYING EXPENDITURES WENT TOWARDS GRASSROOTS LOBBYING FOR PENNSYLVANIA LEGISLATION (COALITION TO ABOLIST DEATH BY INCARCERATION). 1 1 14430 2244 12186 6273 5306 967 13153 CHARLES SCHWAB #3777 1057102 F 1057102 SETTLEMENT FUNDS TO CLIENTS 25000 25000 X 2005865 40709 40709 1965156 0 1965156 2187483 0 2187483 232 232 2187715 PART X, LINE 2: ALC IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE BUT WOULD BE SUBJECT TO TAX ON NET INCOME NOT RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. ALC FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE CODIFICATION. THIS TOPIC CLARIFIES THE ACCOUNTING AND REPORTING OF UNCERTAINTIES IN INCOME TAX POSTIONS TO BE TAKEN ON THE ALC'S TAX RETURNS, APPLYING MINIMUM RECOGNITION AND MEASUREMENT THRESHOLDS. MANAGEMENT DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XII, LINE 4B - OTHER ADJUSTMENTS: RIGHT OF USE ASSET ADJUSTMENT - NEW LEASE ACCOUNTING ROBERT HOLBROOK BROTHER OF BOARD MEMBER 100605 W-2 COMPENSATION. ROBERT HOLBROOK STARTED EMPLOYMENT ON MARCH 1, 2018. HIS SISTER, ANITA COLON, JOINED THE BOARD OF DIRECTORS ON JULY 24, 2018. 0 FORM 990, PART VI, SECTION A, LINE 2 SEE SCHEDULE L, PART V FOR BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CENTER HAS A "CONFLICT OF INTEREST" FORM WHICH MUST BE COMPLETED ANNUALLY BY ALL EMPLOYEES AND DIRECTORS, AMONG OTHER ITEMS, THEIR RELATIONSHIP WITH ANY OTHER EMPLOYEE OR DIRECTOR OF THE CENTER. THE CENTER DESIGNATED A COMMITTEE, PER ITS CONFLICTS OF INTEREST POLICY, TO REVIEW CONFLICTS AND REPORT BACK TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE CENTER'S POLICY FOR DETERMINING COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES IS AS FOLLOWS: ALL COMPENSATION ISSUES FOR OFFICERS AND KEY PERSONNEL ARE REVIEWED AND APPROVED BY THE INDEPENDENT DIRECTORS BASED ON SALARY COMPARABILITY DATA, AND A CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION PROCESS IS DOCUMENTED IN THE MINUTES OF BOARD MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.