2025-05-15T15:48:02-05:00 2024-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET 32ND FL NEW YORK NY 10005 990 2023-07-01 132695683 EARL WARREN LEGAL TRAINING PROGRAM INC EARL 2129652200 40 RECTOR STREET 5TH FLOOR NEW YORK NY 10006 JANAI S NELSON PRESIDENT & DIRECTOR-COUNSEL 2129652200 2025-05-15 1 0 ANTHONY KENDALL P02369979 2127094500 2025-05-15 2023 2025-03-06 01:10:19Z JANAI S NELSON 40 RECTOR STREET 5TH FLOOR NEW YORK NY 10006 487403 0 X WWW.NAACPLDF.ORG X 1972 NY THE PROGRAM EXTENDS FINANCIAL SUPPORT TO PROSPECTIVE AND MATRICULATING LAW STUDENTS WHO HAVE SHOWN A SPECIAL DEVOTION TO WORKING FOR RACIAL JUSTICE. 25 24 0 24 0 0 58821 76998 0 0 57073 77062 0 0 115894 154060 135000 150000 0 0 23679 29561 0 0 1088 9055 10522 167734 190083 -51840 -36023 791144 831097 7541 88186 783603 742911 THE PROGRAM EXTENDS FINANCIAL SUPPORT TO PROSPECTIVE AND MATRICULATING LAW STUDENTS WHO HAVE SHOWN A SPECIAL DEVOTION TO WORKING FOR RACIAL JUSTICE. 0 0 150000 150000 0 THE EARL WARREN LEGAL TRAINING PROGRAM, INC. (EWLTP) OFFERS SCHOLARSHIPS TO LAW STUDENTS IN THE AMOUNT OF $15,000 ANNUALLY. EARL WARREN SCHOLARSHIPS ARE AWARDED TO CANDIDATES WITH EXCEPTIONAL ACADEMIC RECORDS WHO ARE DEDICATED TO CIVIL RIGHTS AND PUBLIC INTEREST WORK. APPLICANTS FOR EARL WARREN SCHOLARSHIPS MUST BE ABLE TO DEMONSTRATE A HISTORY OF OUTSTANDING COMMUNITY SERVICE AND A WELL-DEFINED INTEREST IN CIVIL RIGHTS THROUGH THEIR ACADEMIC RECORDS AND PERSONAL ESSAYS. 36809 0 0 EDUCATION INFORMATION PROGRAM: THIS PROGRAM PROVIDES PUBLIC INFORMATION AND TECHNICAL ASSISTANCE IN CONJUNCTION WITH SCHOLARSHIP. 186809 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 NY WI X X KEVIN C THOMSON 2129652214 40 RECTOR STREET 5TH FLOOR NEW YORK NY 10006 WILLIAM J BYNUM BOARD MEMBER 0.50 2.00 X 0 0 0 JAMES E CASTILLO TREASURER 1.00 4.00 X X 0 0 0 ROBYN COLES BOARD MEMBER 0.50 2.00 X 0 0 0 LESLIE CORNFIELD BOARD MEMBER 0.50 2.00 X 0 0 0 GREGORY H EVANS BOARD MEMBER 0.50 2.00 X 0 0 0 COLLEEN FOSTER BOARD MEMBER 0.50 2.00 X 0 0 0 LISA GILFORD BOARD MEMBER 0.50 2.00 X 0 0 0 DAVID E KENDALL BOARD MEMBER 0.50 2.00 X 0 0 0 RONALD KIRK BOARD MEMBER 0.50 2.00 X 0 0 0 MICHAEL R KLEIN BOARD MEMBER 0.50 2.00 X 0 0 0 KIM KOOPERSMITH CO-CHAIRMAN OF THE BOARD 1.00 8.00 X X 0 0 0 WILLIAM E LIGHTEN BOARD MEMBER 0.50 2.00 X 0 0 0 CECILIA L MARSHALL BOARD MEMBER 0.50 2.00 X 0 0 0 JANAI NELSON PRESIDENT AND DIRECTOR-COUNSEL 1.00 59.00 X X 0 533669 89762 CYNTHIA PATTON BOARD MEMBER 0.50 2.00 X 0 0 0 LUIS R PENALVER BOARD MEMBER 0.50 2.00 X 0 0 0 STEVEN B PFEIFFER SECRETARY 1.00 4.00 X X 0 0 0 ANNE K SMALL BOARD MEMBER 0.50 2.00 X 0 0 0 JONATHAN SOROS BOARD MEMBER 0.50 2.00 X 0 0 0 JOHN R STEPHENS BOARD MEMBER 0.50 2.00 X 0 0 0 ANGELA VALLOT CO-CHAIRMAN OF THE BOARD 1.00 8.00 X 0 0 0 ANN CLAIRE WILLIAMS BOARD MEMBER 0.50 2.00 X 0 0 0 RON WILSON BOARD MEMBER 0.50 2.00 X 0 0 0 KENJI YOSHINO BOARD MEMBER 0.50 2.00 X 0 0 0 TONY WEST BOARD MEMBER 0.50 2.00 X 0 0 0 KEVIN THOMSON CHIEF FINANCIAL OFFICER 0.50 39.50 X 0 270164 79408 ELISABETH NORTH CHIEF OPERATING OFFICER 0.50 39.50 X 0 263402 35177 0 1067235 204347 0 0 1 0 0 76998 76998 72393 72393 338012 333343 4669 4669 4669 154060 0 0 77062 150000 150000 7883 7883 16091 16091 1255 1255 2441 2441 1891 1891 1500 1500 2186 2186 2448 2448 300 300 2700 2700 300 300 OTHER EXPENSES 1088 1088 190083 186809 2186 1088 114348 73091 24165 0 0 40011 219 203 652412 717370 422 791144 831097 7541 88186 7541 88186 X 783603 742911 783603 742911 791144 831097 X -36023 47644 -52313 X 0 1 X 1 0 X 89590 68901 151842 58821 76998 446152 89590 68901 151842 58821 76998 446152 289590 156562 17358 10959 9472 21852 72393 132034 578186 0.27080 0.34780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 676533 52306 29750 699089 650513 55770 29750 676533 761288 -83515 27700 650073 696261 93832 28805 761288 715388 8380 27507 696261 0.36520 0.63480 0 0 0 INTERCOMPANY PAYABLE 88186 88186 X 147205 47644 47644 99561 2186 52313 54499 154060 187897 0 187897 2186 2186 190083 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY EARL WARREN LEGAL TRAINING PROGRAM, INC. (EWLTP). THE CONSOLIDATED FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY EWLTP AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. EWLTP HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. EWLTP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021 PART XI, LINE 4B - OTHER ADJUSTMENTS: NET APPRECIATION (DEPRECIATION) ON INVESTMENTS REPORTED UNDER LDF 1 SCHOLARSHIPS 10 150000 PART I, LINE 2: THE EARL WARREN LEGAL TRAINING PROGRAM OBTAINS DOCUMENTATION FROM EVERY STUDENT RECEIVING A WARREN SCHOLARSHIP WHICH INDICATES THAT S/HE REMAINS IN GOOD STANDING WITH THE UNIVERSITY OR COLLEGE S/HE IS ATTENDING. 0 0 0 0 0 0 0 0 0 JANAI NELSON PRESIDENT AND DIRECTOR-COUNSEL 0 533669 0 0 0 0 0 36377 0 53385 0 623431 0 0 KEVIN THOMSON CHIEF FINANCIAL OFFICER 0 270164 0 0 0 0 0 37478 0 41930 0 349572 0 0 ELISABETH NORTH CHIEF OPERATING OFFICER 0 263402 0 0 0 0 0 16821 0 18356 0 298579 0 0 FORM 990, PART VI, LINE 15A AND SCHEDULE J, PART I, LINE 3 THE EARL WARREN LEGAL TRAINING PROGRAM, INC. ("EWLTP") DOES NOT PAY COMPENSATION TO ITS OFFICERS, DIRECTORS, OR TRUSTEES. THE EWLTP AND THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. ("LDF") SHARE THE SAME OFFICERS AND KEY EMPLOYEES, AND THE EWLTP HAS ADOPTED THE POLICIES OF ITS AFFILIATE - NAACP LDF. THE NAACP LDF UTILIZES COMPENSATION STUDIES, AND FORM 990S OF OTHER ORGANIZATIONS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND DIRECTOR-COUNSEL FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PREPARED BY MITCHELL & TITUS LLP BASED ON THE AUDITED FINANCIAL STATEMENTS AND WORKSHEETS PROVIDED BY THE FINANCE DEPARTMENT. AND, THE DRAFT RETURN IS REVIEWED BY THE DIRECTOR OF FINANCE, CONTROLLER AND THE CFO. ONCE THIS IS DONE, THE BOARD OF DIRECTORS RECEIVES A COPY OF THE 990. THE FINAL DRAFT IS THEN FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST POLICY PROVIDES THAT THE BOARD MEMBERS AND OFFICERS COMPLETE A QUESTIONNAIRE AND FORWARD THE COMPLETED DOCUMENT TO THE OFFICE OF THE CHIEF OPERATING OFFICER (COO). THE COO REVIEWS THE COMPLETED QUESTIONNAIRES FOR COMPLETENESS, RESPONSIVENESS AND POTENTIAL CONFLICTS OF INTEREST. IF NECESSARY, THE COO SEEKS THE ADVICE AND COUNSEL OF THE GENERAL COUNSEL WITH RESPECT TO FURTHER STEPS NECESSARY TO APPRISE THE BOARD OF POTENTIAL CONFLICTS OF INTEREST APPEARING ON THE QUESTIONNAIRES. IN THE EVENT OF RECOGNIZED CONFLICTS OF INTEREST, THE PRESIDENT CONTACTS THE INVOLVED BOARD MEMBER TO ASSURE HIS OR HER COMPLIANCE WITH RECUSAL REQUIREMENTS PRIOR TO ANY ACTION AFFECTED BY SUCH CONFLICT OF INTEREST. THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. (LDF) BY-LAWS RESERVE THE AUTHORITY FOR THE BOARD TO REVIEW THE QUESTIONNAIRES ANNUALLY. THE BOARD OF THE EARL WARREN LEGAL TRAINING PROGRAM, INC. HAS ADOPTED THIS POLICY FROM ITS AFFILIATE, THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. FORM 990, PART VI, SECTION C, LINE 19 THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. (RELATED ORGANIZATION) DOES NOT MAKE ITS GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS READILY AVAILABLE UPON REQUEST, BUT WILL DO SO BASED UPON A DISCRETIONARY DETERMINATION BY ITS CFO AND/OR GENERAL COUNSEL OF THE REQUESTING INDIVIDUAL'S OR ENTITY'S "NEED TO KNOW" SUCH INFORMATION. FOR EXAMPLE, UPON REQUEST, FINANCIAL STATEMENTS ARE ROUTINELY MADE AVAILABLE TO VENDORS, POTENTIAL FUNDERS AND ENTITIES WITH WHICH THE NAACP LDF WILL HAVE COMMON BUSINESS AND/OR PUBLIC INTEREST RELATIONSHIPS REQUIRING DEMONSTRATION OF THE ORGANIZATION'S SOUND FISCAL STATUS. THE BOARD OF THE EARL WARREN LEGAL TRAINING PROGRAM, INC. HAS ADOPTED THIS POLICY FROM ITS AFFILIATE, THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. FORM 990, PART XI, LINE 9: NET APPRECIATION (DEPRECIATION) ON INVESTMENTS REPORTED UNDER LDF -52,313. NAACP LEGAL DEFENSE & EDUCATIONAL FUNDINC 40 RECTOR STREET 5TH FLOOR NEW YORK NY 10006 131655255 TO SUPPORT LITIGATION IN THE AREAS OF POVERTY & JUSTICE, EDUCATION, VOTING NY 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 NAACP LEGAL DEFENSE & EDUCATIONAL FUND INC N 5748 PAST USAGE NAACP LEGAL DEFENSE & EDUCATIONAL FUND INC O 29561 PAST USAGE NAACP LEGAL DEFENSE & EDUCATIONAL FUND INC P 151500 FAIR MARKET VALUE