2024-02-05T15:17:15-06:00 2023-03-31 812950760 SAX LLP 389 INTERPACE PARKWAY STE 3 PARSIPPANY NJ 07054 990 2022-04-01 132756320 LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC LEGA 2122431313 225 VARICK STREET NO 402 NEW YORK NY 10014 PAUL SAMUELS PRESIDENT 2122431313 2024-02-05 1 PAUL SAMUELS 999009999 0 MARQUS WHITE P00053187 9734726250 2024-02-05 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAUL N SAMUELS 225 VARICK STREET NO 402 NEW YORK NY 10014 9085951 0 X WWW.LAC.ORG X 1973 NY LEGAL SERVICES - THE LEGAL ACTION CENTER ("LAC") IS A NOT-FOR-PROFIT LAW AND POLICY ORGANIZATION WITH OFFICES IN NEW YORK CITY AND WASHINGTON, D.C.. LAC IS THE ONLY ORGANIZATION IN THE COUNTRY WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST AND PROTECT THE PRIVACY OF PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES, AND/OR HIV/AIDS. WE HAVE A MULTI-FACETED APPROACH THAT INVOLVES DIRECT CLIENT LEGAL SERVICES AND IMPACT LITIGATION, TECHNICAL ASSISTANCE AND TRAINING TO AGENCIES THAT SERVE OUR CLIENTELE, AND POLICY ADVOCACY TO CREATE SYSTEMIC CHANGES THAT WILL BENEFIT OUR CLIENTS. WE PROVIDE FREE LEGAL ASSISTANCE TO INDIVIDUALS THROUGHOUT NEW YORK STATE; MANY OF OUR CLIENTS HAVE ISSUES CROSSING ALL THREE OF OUR SUBJECT AREAS. 24 24 55 44 0 0 15447449 8626497 60821 65866 7251 217996 206140 94603 15721661 9004962 0 0 0 0 4973474 5993663 0 0 639954 1794224 2193686 6767698 8187349 8953963 817613 14737058 16885110 863957 2069439 13873101 14815671 X THE LEGAL ACTION CENTER IS THE ONLY NON-PROFIT LAW AND POLICY ORGANIZATION IN THE U.S. WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST PEOPLE WITH HISTORIES OF ADDICTION, HIV/AIDS, OR CRIMINAL RECORDS AND TO ADVOCATE FOR SOUND PUBLIC POLICIES IN THESE AREAS. 0 0 2916891 6775 LAC'S POLICY WORK CURRENTLY FOCUSES ON 1) SHIFTING THE FOCUS OF CRIMINAL LEGAL POLICIES FROM INCARCERATION AND PUNISHMENT TO HARM REDUCTION, TREATMENT, AND REHABILITATION; 2) ELIMINATING EMPLOYMENT, EDUCATION, HOUSING, INSURANCE, AND HEALTH CARE DISCRIMINATION AGAINST OUR CONSTITUENCIES; AND 3) DRAMATICALLY EXPANDING SUBSTANCE USE, HIV/AIDS AND MENTAL HEALTH PREVENTION, HARM REDUCTION, TREATMENT, RECOVERY AND REHABILITATION, INCLUDING IN THE CRIMINAL LEGAL SYSTEM. INTEGRAL TO THESE PRIORITIES IS A FOCUS ON DISMANTLING THE HISTORIC AND PERSISTENT IMPACT OF SYSTEMIC RACISM THAT HAS FUELED MASS INCARCERATION AND DISPARATE COMMUNITY HEALTH SYSTEMS. WE PURSUE THESE GOALS AT LOCAL, STATE, AND FEDERAL LEVELS. LAC'S POLICY ACHIEVEMENTS OVER THE LAST QUARTER CENTURY INCLUDE: HELPING SECURE STRONG COVERAGE OF ADDICTION AND MENTAL HEALTH CARE IN THE AFFORDABLE CARE ACT. ORCHESTRATING ADVOCACY CAMPAIGNS THAT HELPED OVER TWO DOZEN STATES OPT OUT OF OR MODIFY THE FEDERAL LIFETIME BAN ON FOOD STAMPS AND CASH ASSISTANCE FOR PEOPLE CONVICTED OF DRUG FELONIES. PARTICIPATING IN ADVOCACY THAT RESTORED PELL GRANT ELIGIBILITY TO INCARCERATED INDIVIDUALS. SUCCESSFULLY ADVOCATING WITH THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) TO ESTABLISH DEMONSTRATION PROGRAMS THAT ALLOW STATES TO USE FEDERAL MEDICAID FUNDING TO IMPROVE HEALTH CARE FOR INDIVIDUALS LEAVING INCARCERATION. HELPING LEAD CAMPAIGNS IN NEW YORK THAT: 1) WON ROCKEFELLER DRUG LAW REFORM, 2) CREATED AN OMBUDSMAN PROGRAM TO HELP NEW YORKERS NAVIGATE COVERAGE AND FIND TREATMENT FOR SUBSTANCE USE AND MENTAL HEALTH NEEDS, 3) FULLY DECRIMINALIZED SYRINGE POSSESSION, 4) CREATED AN AUTOMATIC CIVIL SEALING (CLEAN SLATE) PROCESS FOR ALL MISDEMEANOR AND MANY FELONY CONVICTIONS AFTER A WAITING PERIOD, AND 5) CREATED PERMANENT, SCALABLE FUNDING STREAMS FOR ALTERNATIVE TO INCARCERATION AND RE-ENTRY PROGRAMS. CREATING GROUNDBREAKING LEGAL THEORIES TO COMBAT DISCRIMINATION AND ACCELERATE REFORMS TO: I) PROVIDE MEDICATIONS FOR OPIOID USE DISORDER IN THE CRIMINAL LEGAL SYSTEM AND II) DELIVER EVIDENCE-BASED TREATMENT TO PEOPLE WHO USE(D) DRUGS IN HOSPITALS, EMERGENCY DEPARTMENTS, SKILLED NURSING FACILITIES, RECOVERY, HOUSING AND OTHER SETTINGS. HELPING NEW YORK STATE ESTABLISH GROUNDBREAKING MEDICAID ENROLLMENT POLICIES FOR INCARCERATED INDIVIDUALS AND PILOT INNOVATIVE CARE COORDINATION STRATEGIES FOR PEOPLE WITH CHRONIC CONDITIONS RETURNING TO THEIR COMMUNITIES FROM PRISONS AND JAILS. 2774707 59091 SINCE OUR FOUNDING IN 1973, WE HAVE HELPED TENS OF THOUSANDS OF NEW YORKERS OVERCOME LEGAL BARRIERS TO ACCESSING JOBS, HOUSING, HEALTHCARE, GOVERNMENT BENEFITS, AND OTHER SERVICES CRITICAL TO THEIR BECOMING PRODUCTIVE MEMBERS OF SOCIETY, MAINTAINING THEIR DIGNITY, AND GETTING AND STAYING HEALTHY. IN 2022-2023 FISCAL YEAR ALONE, LAC HELPED 857 NEW YORKERS RESOLVE 1,616 CIVIL LEGAL CASES. THESE CASES CONCERNED THREE PRIMARY ISSUES: 759 CLIENTS HAD LEGAL PROBLEMS RELATED TO A CONVICTION RECORD, 77 HAD LEGAL PROBLEMS RELATED TO SUBSTANCE USE DISORDER (THAT USUALLY LED TO A CONVICTION RECORD), AND 26 HAD LEGAL PROBLEMS RELATED TO HIV/AIDS. AMONG OTHER VALUABLE SERVICES, WE HELP INDIVIDUALS OBTAIN EMPLOYMENT, HOUSING AND BENEFITS DESPITE PAST CRIMINAL CONVICTIONS OR SUBSTANCE USE DISORDERS THROUGH A COMPREHENSIVE RANGE OF CIVIL LEGAL SERVICES, INCLUDING ASSISTING OUR CLIENTS TO OBTAIN AND CLEAN UP THEIR NEW YORK STATE RAP SHEETS, SEEK AND OBTAIN CERTIFICATES OF GOOD CONDUCT OR RELIEF FROM DISABILITIES THAT ARE OFTEN ESSENTIAL TO FINDING JOBS OR ACQUIRING PROFESSIONAL LICENSES, PREPARE AND FILE EMPLOYMENT DISCRIMINATION COMPLAINTS WITH THE NEW YORK STATE HUMAN RIGHTS DIVISION, AND GATHER LETTERS OF REFERENCE AND OTHER EVIDENCE OF REHABILITATION. TO BROADEN OUT IMPACT AND EMPOWER OUR CLIENTS, WE ALSO AUTHOR AND DISSEMINATE A WIDE VARIETY OF FREE PUBLICATIONS THAT HELP PRO SE INDIVIDUALS (INCLUDING INCARCERATED PEOPLE) AND OTHER ADVOCATES UNDERSTAND AND ENFORCE THEIR CIVIL AND PRIVACY RIGHTS.IN ADDITION TO OUR HIGH VOLUME LEGAL SERVICES PROJECT, LAC CONDUCTS IMPACT LITIGATION THROUGHOUT NEW YORK STATE. WE LITIGATE EMPLOYMENT DISCRIMINATION, PRIVACY AND CIVIL RIGHTS MATTERS IN STATE AND FEDERAL COURTS AND BEFORE ADMINISTRATIVE AGENCIES SUCH AS THE NEW YORK STATE DIVISION AND NEW YORK CITY COMMISSION ON HUMAN RIGHTS, AND FEDERAL AGENCIES CHARGED WITH ENFORCING FEDERAL ANTI-DISCRIMINATION AND HEALTH PRIVACY LAWS. OUR LITIGATION GENERALLY INVOLVES NOVEL ISSUES OF LAW AND IS DESIGNED TO IMPACT GROUPS OF PEOPLE. WE LEVERAGE OUR RESOURCES TO PRO BONO PARTNERSHIPS WITH LAW FIRMS WHOSE ATTORNEY'S EITHER CO-COUNSEL MATTERS WITH LAC STAFF OR HANDLE THEM UNDER OUR SUPERVISION. LAC PROVIDED TRAINING AND TECHNICAL ASSISTANCE ON LEGAL ISSUES TO LEGAL SERVICES PROVIDERS AND SOCIAL SERVICES AND HEALTHCARE AGENCIES SERVICING PEOPLE LIVING WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS AND/OR HIV/AIDS. IN FY 2022-2023, OUR LEGAL AND POLICY STAFF PROVIDED 51 TRAININGS TO STAFF AND/OR CLIENTS OF AGENCIES THROUGHOUT NEW YORK STATE, INCLUDING SUBSTANCE USE DISORDER TREATMENT PROGRAMS, GROUPS THAT ASSIST FORMERLY INCARCERATED PEOPLE, AGENCIES PROVIDING HIV PREVENTION AND CARE, AND HOSPITALS. TOPICS WE HAVE A TRAINED ON INCLUDE EMPLOYMENT DISCRIMINATION (FACED BY PEOPLE WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS, AND HIV/AIDS) CONFIDENTIALITY OF SUBSTANCE USE DISORDER TREATMENT AND HIV RECORDS, AND MINORS' RIGHTS TO ACCESS CONFIDENTIAL TREATMENT FOR HIV/AIDS, SUBSTANCE USE DISORDER AND OTHER SENSITIVE HEALTH ISSUES. OUR TRAINING COMPLEMENTS OUR LEGAL SERVICES WORK: WE KEEP TRAINEES ABREAST OF LEGAL DEVELOPMENTS, SOME OF WHICH WE HAVE ACHIEVED THROUGH LITIGATION AND POLICY ADVOCACY, AND WE LEARN ABOUT ISSUES PEOPLE IN THE COMMUNITY (AND THEIR ADVOCATES) FACE AND TRY TO DEVISE LITIGATION AND POLICIES SOLUTIONS. THROUGH OUR HOTLINE IN FY 2022-2023, LAC ATTORNEYS GAVE TECHNICAL ASSISTANCE TO 122 AGENCIES THROUGHOUT NEW YORK ON AN ARRAY OF LEGAL ISSUES CONCERNING INDIVIDUALS WITH CRIMINAL RECORDS, SUBSTANCE USE DISORDERS, AND HIV. MANY OF THESE AGENCIES AVAIL THEMSELVES OF OUR PUBLICATIONS ON RELEVANT TOPICS THAT WE BOTH DISTRIBUTE AT TRAINING AND PROVIDE FOR FREE DOWNLOAD FROM OUR WEBSITE. 549474 ALL OTHER PROGRAMS THAT ALLOW (LAC) TO FIGHT DISCRIMINATION, BUILD HEALTH EQUITY, AND RESTORE OPPORTUNITY FOR PEOPLE WITH ARREST AND CONVICTION RECORDS, SUBSTANCE USE DISORDERS, AND HIV OR AIDS. 6241072 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 47 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X ADELA PRIGNAL CHIEF FINANCIAL 2122431313 225 VARICK STREET NO 402 NEW YORK NY 10014 BRAD S KARP ESQ BOARD CHAIRMAN 0.40 X X 0 0 0 MARY BETH FORSHAW VICE CHAIR 0.20 X X 0 0 0 KAMRAN MASOOD FINANCE COMMITTEE CHAIR 0.20 X X 0 0 0 ELAINE H MANDELBAUM DIRECTOR 0.20 X 0 0 0 MARK C MORRIL DIRECTOR 0.20 X 0 0 0 MARY E MULLIGAN DIRECTOR 0.20 X 0 0 0 DANIELLE NICOSIA DIRECTOR 0.20 X 0 0 0 DEBRA PANTIN DIRECTOR 0.20 X 0 0 0 ELIZABETH M SACKSTEDER DIRECTOR 0.20 X 0 0 0 SHARON L SCHNEIER DIRECTOR 0.20 X 0 0 0 JOHN J SUYDAM ESQ DIRECTOR 0.20 X 0 0 0 HARYA TAREKEGN ESQ DIRECTOR 0.20 X 0 0 0 HON JAMES YATES DIRECTOR 0.20 X 0 0 0 LYMARIS ALBORS DIRECTOR 0.20 X 0 0 0 GERALD JAY BALACEK DIRECTOR 0.20 X 0 0 0 ERIC D BALBER ESQ DIRECTOR 0.20 X 0 0 0 PROFESSOR ELIZABETH BARTHOLET DIRECTOR 0.20 X 0 0 0 SUZANNE B CUSACK DIRECTOR 0.20 X 0 0 0 JASON FLOM DIRECTOR 0.20 X 0 0 0 ALEXIS GADSEN DIRECTOR 0.20 X 0 0 0 JEFFREY D GRANT ESQ DIRECTOR 0.20 X 0 0 0 TONY LEE DIRECTOR 0.20 X 0 0 0 DOUG LIMAN DIRECTOR 0.20 X 0 0 0 ANN-MARIE LOUISON DIRECTOR 0.20 X 0 0 0 PAUL N SAMUELS DIRECTOR/PRESIDENT 40.00 X 308461 0 37240 ANITA R MARTON DEPUTY DIRECTOR 40.00 X 122227 0 13119 ADELA PRIGNAL CHIEF FINANCIAL OFFICER 40.00 X 148551 0 18755 SALLY FRIEDMAN SR. VP OF LEGAL ADVOCACY 40.00 X 184067 0 42151 SARAH NIKOLIC SR. DIRECTOR OF PROGRAM 40.00 X 111809 0 40025 ELLEN M WEBER SR. VP OF HEALTH INITIATIVES 40.00 X 197358 0 11284 TRACIE GARDNER SR. VP OF POLICY ADVOCACY 40.00 X 189233 0 20544 1261706 0 183118 14 0 1 0 RESEARCH TRIANGLE INSTITUTE PO BOX 900002 RALEIGH NC 276759000 PROVIDES TECHNICAL RESEARCH, SERVICES FO 118912 47 1420680 2930164 4275653 8626497 PUBLICATIONS & CONSUL. 541100 44286 44286 CY PRES AWARD 900099 10805 10805 MEMBER FEES & MISC. 541900 5775 5775 HONORARIUM REVENUE 900099 5000 5000 65866 217996 217996 64709 0 64709 64709 64709 36960 1420680 80989 -44029 -44029 MISCELLANEOUS 900099 63045 63045 ADMIN FEES 900099 5878 5878 ACTIONLINE 900099 5000 5000 73923 9004962 139789 0 238676 1781339 1427625 204205 149509 2963498 2226006 557238 180254 206017 159341 32352 14324 701945 542909 110231 48805 340864 263637 53528 23699 40779 40779 70020 70020 754810 668489 36618 49703 41524 34114 464 6946 166440 119981 24148 22311 4018 1523 561 1934 517223 379582 95402 42239 86545 77848 8697 98659 87240 7413 4006 29560 22863 4642 2055 26503 20498 4162 1843 MISCELLANEOUS 239030 121315 44723 72992 LIBRARY MAINTENANCE 43853 43853 EQUIPMENT RENTAL AND SE 40374 31227 6340 2807 REGISTRATION FEES 34348 13021 4800 16527 8187349 6241072 1306323 639954 532380 842282 11668797 2559231 2195036 2471878 94520 31817 769478 676359 84281 93119 9425526 162044 1461257 14737058 16885110 392835 430686 152049 113226 319073 1525527 863957 2069439 X 12035519 12234851 1837582 2580820 13873101 14815671 14737058 16885110 817613 124957 0 X 0 1 X 1 0 X 6465901 6243534 8387281 15447449 8626497 45170662 6465901 6243534 8387281 15447449 8626497 45170662 2556259 42614403 122637 112948 113364 122176 282705 753830 68606 143255 45574 91215 348650 46273142 1251775 0.92090 0.95030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 699 69321 70020 8117329 8187349 559367 139842 0 0 503970 472788 488385 559367 2024510 3036765 35810 41139 69358 70020 216327 125993 118197 122096 139842 506128 759192 372 178 1223 699 2472 SCHEDULE C, PART II-A LAC ENGAGES IN LIMITED AMOUNTS OF DIRECT AND GRASS ROOTS LOBBYING AT THE FEDERAL, STATE, AND LOCAL LEVELS IN SUPPORT OF LEGISLATIVE REFORMS THAT WOULD BENEFIT OUR CONSTITUENCIES OF PEOPLE WITH HISTORIES OF OR AT RISK FOR SUBSTANCE USE DISORDERS, CRIMINAL RECORDS, AND HIV/AIDS. 525300 505466 19834 244178 170893 73285 93119 RESTRICTED CASH 64306 SECURITY DEPOSIT 16113 DEFERRAL RENTAL INCOME 64709 LEASE RIGHT TO USE 1316129 1461257 LEASE LIABILITIES 1525527 1525527 X 9674382 124957 463474 80989 669420 9004962 0 9004962 8731812 463474 80989 544463 8187349 0 8187349 PART X, LINE 2: THE AGENCY BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2023, AND 2022 IN ACCORDANCE WITH FASB ASC TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 80,989. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 80,989. ARTHUR LIMAN BENEFIT 1457640 1420680 36960 43220 37769 1457640 1420680 36960 43220 37769 80989 -44029 X 0 0 0 0 0 0 0 0 0 PAUL N SAMUELS DIRECTOR/PRESIDENT 308461 0 0 0 0 0 0 0 37240 0 345701 0 0 0 ADELA PRIGNAL CHIEF FINANCIAL OFFICER 148551 0 0 0 0 0 0 0 18755 0 167306 0 0 0 SALLY FRIEDMAN SR. VP OF LEGAL ADVOCACY 184067 0 0 0 0 0 0 0 42151 0 226218 0 0 0 SARAH NIKOLIC SR. DIRECTOR OF PROGRAM 111809 0 0 0 0 0 0 0 40025 0 151834 0 0 0 ELLEN M WEBER SR. VP OF HEALTH INITIATIVES 197358 0 0 0 0 0 0 0 11284 0 208642 0 0 0 TRACIE GARDNER SR. VP OF POLICY ADVOCACY 189233 0 0 0 0 0 0 0 20544 0 209777 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE AND THE VICE PRESIDENT/ CHIEF FINANCE OFFICER. THE FORM 990 IS THEN FORWARDED TO THE DIRECTOR/PRESIDENT FOR REVIEW AND THEN TO THE FINANCE COMMITTEE FOR REVIEW. AFTER FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, FORM 990 IS FORWARDED TO THE BOARD OF DIRECTORS FOR COMMENTS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EVERY FISCAL YEAR CONFLICT OF INTEREST FORMS ARE SENT TO ALL MEMBERS OF OUR BOARD OF DIRECTORS AND MANAGEMENT STAFF INSTRUCTING THEM TO SIGN AND RETURN THEM. LAC STAFF KEEP A LOG RECORDING THE RETURN OF THE FORMS AND FOLLOW-UP WITH REMINDERS TO THOSE WHO HAVE NOT YET SUBMITTED THEM UNTIL ALL SIGNED FORMS HAVE BEEN RECEIVED. LAC MANAGEMENT REVIEWS SIGNED FORMS FOR COMPLETENESS AND TO NOTE ANY DISCLOSED CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USES THE FOLLOWING TO DETERMINE THE COMPENSATION OF ITS CEO, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT OFFICIALS: 1) COMPENSATION SURVEY OR STUDY 2) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.