2024-05-15T08:38:07-05:00 2023-06-30 132781641 Mitchell & Titus LLP 80 Pine Street Suite 3200 New York NY 10005 990 2022-07-01 132695683 EARL WARREN LEGAL TRAINING PROGRAM INC EARL 2129652200 40 Rector Street 5th Fl New York NY 10006 Janai S Nelson President & Director-Counsel 2129652200 2024-05-14 1 Janai Nelson 999009999 0 Frederick E Davis Jr P00446023 2127094500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Janai S Nelson 40 Rector Street 5th Fl New York NY 10006 454320 0 X www.naacpldf.org X 1972 NY The mission of the Earl Warren Legal Training Program, Inc. (EWLTP) is to provide scholarship aid to minority law students. It aims to increase African-American representation in law schools and the legal profession and to help increase the number of African-American attorneys working in the public interest to help achieve civil rights for all. 25 24 0 24 0 0 151842 58821 0 0 23339 57073 0 0 175181 115894 105000 135000 0 0 27198 23679 0 0 1568 17885 9055 150083 167734 25098 -51840 845314 791144 8568 7541 836746 783603 X The mission of the Earl Warren Legal Training Program, Inc. (EWLTP) is to provide scholarship aid to law students interested in pursuing civil rights careers. One goal is to increase African-American representation in law schools and the legal profession and to help increase the number of African-American attorneys working in the public interest to help achieve civil rights for all. 0 0 135000 135000 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. 29116 Education Information Program: This program provides public information and technical assistance in conjunction with scholarship. 164116 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 2129652200 40 Rector Street 5th Floor NEW YORK NY 10006 Janai Nelson Pres & Dir-Counsel start 3/22 1.00 59.00 X X 0 448494 93933 Kim Koopersmith Co-Chairman of the Board 1.00 8.00 X X 0 0 0 Angela Vallot Co-Chairman of the Board 1.00 8.00 X X 0 0 0 Steven B Pfeiffer Secretary of the Board 1.00 4.00 X X 0 0 0 James Castillo Treasurer of the Board 1.00 4.00 X X 0 0 0 Gerald Adolph Board Member 0.50 2.00 X 0 0 0 William J Bynum Board Member 0.50 2.00 X 0 0 0 Robyn Coles Board Member 0.50 2.00 X 0 0 0 Leslie Cornfeld Board Member 0.50 2.00 X 0 0 0 Gregory 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 X 0 0 0 William Lighten Board Member 0.50 2.00 X 0 0 0 Cecilia L Marshall Board Member 0.50 2.00 X 0 0 0 Adebayo Ogunlesi Board Member 0.50 2.00 X 0 0 0 Cynthia Patton Board Member 0.50 2.00 X 0 0 0 Luis Penalver Board Member 0.50 2.00 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 X 0 0 0 Tony West Board Member 0.50 2.00 X 0 0 0 Ann Claire Williams Board Member 0.50 2.00 X 0 0 0 Kevin C Thomson Chief Financial Officer 0.50 39.50 X 0 247301 85470 Elisabeth North Chief Operating Officer 0.50 39.50 X 0 181387 22366 Sherrilyn A Ifill Former President & Director-Counsel 0.00 0.00 X 0 767707 44465 0 1644889 246234 0 1 1 0 0 50 58771 58821 21852 21852 373647 338426 35221 35221 35221 115894 0 0 57073 135000 135000 7128 6787 341 11925 11343 582 1042 999 43 2242 2059 183 1342 1272 70 1500 1500 2050 2050 1856 1856 300 300 2700 2700 300 300 Miscellaneous 349 349 167734 164116 2050 1568 167347 114348 61450 24165 190 219 616327 652412 845314 791144 8568 7541 8568 7541 X 836746 783603 836746 783603 845314 791144 -51840 -1303 0 X X 0 1 X 1 0 X 90747 89590 68901 151842 58821 459901 90747 89590 68901 151842 58821 459901 272744 187157 18559 17358 10959 9472 21852 78200 538101 0.34780 0.28120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 650513 55770 29750 676533 761288 -83515 27700 650073 696261 93832 28805 761288 715388 8380 27507 696261 707264 40732 32608 715388 0.32600 0.67400 0 0 0 Intercompany Payable 7541 7541 X 112541 -1303 -1303 113844 2050 2050 115894 165684 0 165684 2050 2050 167734 Part V, Line 4: Earnings from the Earl Warren Endowment are used to support scholarships. Part X, Line 2: EWLTP qualifies as charitable organizations as defined by IRC Section 501(c)(3) and, accordingly, is exempt from federal income tax under IRC Section 501(a). Additionally, since it is publicly supported, contributions to the organization qualify for the maximum charitable contribution deduction under the IRC. EWLTP is also exempt from state and local income taxes. Management has analyzed the tax positions taken by these entities and has concluded that as of June 30, 2023, there were no uncertain tax positions taken or expected to be taken. Accordingly, no interest or penalties related to uncertain tax positions have been accrued in the accompanying combined financial statements. EWLTP is subject to audit by taxing jurisdictions; however, no audits for any tax periods are currently in progress. Management believes that the entity is no longer subject to income tax examinations by either Federal or New York state tax authorities for years ended on or prior to June 30, 2020. 1 Scholarships 9 135000 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 Sherrilyn A Ifill Former President & Director-Counsel 0 527520 0 240187 0 0 0 12835 0 31630 0 812172 0 0 Janai Nelson Pres & Dir-Counsel start 3/22 0 448494 0 0 0 0 0 39800 0 54133 0 542427 0 0 Kevin C Thomson Chief Financial Officer 0 247301 0 0 0 0 0 31337 0 54133 0 332771 0 0 Elisabeth North Chief Operating Officer 0 181387 0 0 0 0 0 11641 0 10725 0 203753 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 the Finance Department and reviewed by the CFO. Copies are then sent to Mitchell & Titus LLP for their review and comments. 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 XII, Line 2c: The process has not changed from prior years. NAACP Legal Defense & Educational Fund Inc 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) 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 5156 Past Usage NAACP Legal Defense & Educational Fund Inc O 22460 Past Usage NAACP Legal Defense & Educational Fund Inc P 136500 FMV