2026-09-24T08:12:38-07:00 2025-12-31 474152589 IL NFP AUDIT AND TAX LLP 200 S WACKER DR SUITE 3100 CHICAGO IL 60606 990 2025-01-01 237310602 LAWYERS FOR THE CREATIVE ARTS LAWY 3126494111 161 N CLARK 4200 CHICAGO IL 60601 JAN FELDMAN Executive Director 2026-09-24 true Alfredo Rodriguez CPA P00958317 3129985500 2025 JAN FELDMAN 1252150 false X WWW.LAW-ARTS.ORG X 1972 IL The Organization empowers Illinois diverse arts community through legal support, business expertise, and educational initiatives.We ensure equitable access to legal and business resources, safeguard the rights of arts workers and cultural institutions, foster innovation and creativity, and promote sustainable growth in the creative economy.Our comprehensive support enhances community vitality, preserves artistic expression, and nurtures an inclusive and thriving arts sector.. 27 27 7 500 0 329721 977110 46297 13050 38916 32678 101447 155174 516381 1178012 0 0 494716 533284 0 70774 141668 116655 636384 649939 -120003 528073 1303555 1865427 5964 39763 1297591 1825664 The Organization empowers Illinois diverse arts community through legal support, business expertise, and educational initiatives.We ensure equitable access to legal and business resources, safeguard the rights of arts workers and cultural institutions, foster innovation and creativity, and promote sustainable growth in the creative economy.Our comprehensive support enhances community vitality, preserves artistic expression, and nurtures an inclusive and thriving arts sector.. false false 425290 13050 THE ORGANIZATION PROVIDED PRO BONO LEGAL SERVICES TO QUALIFYING INDIVIDUALS AND COMPANIES IN THE CREATIVE ARTS COMMUNITY. THE ORGANIZATION ALSO PROVIDED EDUCATIONAL PROGRAMMING IN TEAM-BASED CONSULTING SERVICES IN AREAS RELEVANT TO THE ARTS. 425290 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 7 true false false false false false true true false 0 false false false false false false false X 27 27 false false false false false false false true true false false true true true true true true true true false IL X JAN FELDMAN 3126494111 161 N CLARK STE 4200 CHICAGO IL 60601 Jan Feldman Executive Dir. 45.00 0.00 X 165000 0 0 David K Callahan President 2.00 0.00 X X 0 0 0 Kristin J Achterhof Vice President 2.00 0.00 X X 0 0 0 Jennifer M Mikulina Vice President 2.00 0.00 X X 0 0 0 Mary E Innis Vice President 2.00 0.00 X X 0 0 0 Bart A Lazar Vice President 2.00 0.00 X X 0 0 0 Alexis A Cooper Vice President 2.00 0.00 X X 0 0 0 Craig D Leavell Treasurer 2.00 0.00 X X 0 0 0 Barry F Irwin PAST PRESIDENT 2.00 0.00 X X 0 0 0 Richard M Assmus Director 0.50 0.00 X 0 0 0 Steven L Baron Director 0.50 0.00 X 0 0 0 Kevin J Conway Director 0.50 0.00 X 0 0 0 Melvin Flowers Director 0.50 0.00 X 0 0 0 David P Linder Director 0.50 0.00 X 0 0 0 David Freskos Director 0.50 0.00 X 0 0 0 Andrea Stein Fuelleman Director 0.50 0.00 X 0 0 0 Simi Gambhir Director 0.50 0.00 X 0 0 0 R Kimberly Grigsby Director 0.50 0.00 X 0 0 0 Daniel GM Marre Director 0.50 0.00 X 0 0 0 Douglas N Masters Director 0.50 0.00 X 0 0 0 Patrick C Maxcy Director 0.50 0.00 X 0 0 0 Keith Medansky Director 0.50 0.00 X 0 0 0 Robert H Newman Director 0.50 0.00 X 0 0 0 Mark A Paskar Director 0.50 0.00 X 0 0 0 Bryan L Perry Director 0.50 0.00 X 0 0 0 Andrew P Soderna Director 0.50 0.00 X 0 0 0 Peter J Strand Director 0.50 0.00 X 0 0 0 165000 1 false true false 0 3675 35000 938435 3675 977110 PROGRAM FEES 541100 13050 13050 13050 32678 32678 0 0 0 0 228001 3675 74138 153863 0 0 MISCELLANEOUS REVENUE 900099 1311 1311 1311 1178012 14361 32678 0 0 0 0 165000 115500 16500 33000 0 285495 214352 45218 25925 0 45590 33381 6246 5963 37199 27237 5096 4866 0 0 0 0 0 0 37973 23460 13493 1020 5056 5056 7628 2074 5554 44598 44598 0 17 17 975 975 0 5340 3805 1535 0 0 3512 3512 8171 8171 Storage 2763 2763 WORKSHOP SEMINARS 425 425 Printing and Publications 194 194 Postage and Shipping 3 3 0 649939 425290 153875 70774 246782 319786 869548 902963 166350 621050 0 0 0 0 0 4718 3003 29589 21227 9601 8362 6556 10263 0 0 0 0 1303555 1865427 5964 39763 5964 39763 X 1170941 1295664 126650 530000 1297591 1825664 1303555 1865427 528073 X false true X true false X 733252 545600 989103 552362 1201435 4021752 0 0 733252 545600 989103 552362 1201435 4021752 848484 3173268 8 157 17790 38916 32678 89549 0 3040 8213 3840 3669 1311 20073 4131374 92323 0.76810 0.81260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28392 20030 8362 1197 1197 8362 X 1300412 122400 122400 1178012 1178012 772339 122400 122400 649939 649939 Part X : FIN48 Footnote THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE, THEREFORE, THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAKING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. X false BENEFIT LUNCHEON 231676 3675 228001 55949 18189 231676 3675 228001 55949 18189 74138 153863 X X false false false false false false false false false Jan Feldman Executive Dir. 150000 15000 165000 Form 990, Part VI, Section B, Line 11b FORM 990 IS MADE AVAILABLE IN ELECTRONIC FORM TO THE GOVERNING BOARD PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS DEFINED AN OPERATING POLICY ON ALL MATTERS THAT MIGHT LEAD TO A CONFLICT. THIS IS COMMUNICATED TO BOARD MEMBERS ANNUALLY. ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH AUTHORITY TO TAKE ACTION ON BEHALF OF THE BOARD OF DIRECTORS ("DESIGNATED COMMITTEE"), WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF DESIGNATED COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR DESIGNATED COMMITTE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE MEETING, BUT AFTER THE PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITHT THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. Form 990, Part VI, Section B, Line 15a DETERMINATION OF THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BY USING COMPARABILITY DATA. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.