2025-08-25T08:07:19-05:00 2024-12-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2024-01-01 161487925 EMPIRE JUSTICE CENTER EMPI 5854544060 1 WEST MAIN STREET 200 ROCHESTER NY 14614 KRISTIN LILLEY BROWN PRESIDENT & CEO 5854544060 2025-08-14 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-08-14 2024 2025-03-06 01:10:19Z KRISTIN LILLEY BROWN 1 WEST MAIN STREET 200 ROCHESTER NY 14614 11383291 0 X WWW.EMPIREJUSTICE.ORG X 1995 NY THE EMPIRE JUSTICE CENTER IS A STATEWIDE MULTI-ISSUE, MULTI-STRATEGYORGANIZATION FOCUSED ON CHANGING THE SYSTEMS WITHIN WHICH POOR AND LOWINCOME FAMILIES LIVE. EMPIRE JUSTICE PROVIDES LEGAL ASSISTANCE TO THOSEIN NEED, OFFERS TRAINING AND SUPPORT TO COMMUNITY-BASED ORGANIZATIONS,AND WORKS TO IMPROVE PROGRAMS AND SERVICES FOR THOSE IN NEED. 15 15 100 156 0 0 698916 759396 10608090 10548903 7397 42051 0 32941 11314403 11383291 0 0 0 0 7254865 7949284 0 0 0 3317856 3498600 10572721 11447884 741682 -64593 4647278 4541215 1942662 1901192 2704616 2640023 X TO PROTECT AND STRENGTHEN THE LEGAL RIGHTS OF PEOPLE IN NEW YORK STATE WHO ARE POOR, DISABLED OR DISENFRANCHISED THROUGH: SYSTEMS CHANGE ADVOCACY, TRAINING AND SUPPORT TO OTHER ADVOCATES AND ORGANIZATIONS, AND HIGH QUALITY DIRECT CIVIL LEGAL REPRESENTATION. 0 0 1687301 1693226 CRIME VICTIMS AND DV (SEE SCHEDULE O):EMPIRE JUSTICE LEADS THE NEW YORK CRIME VICTIMS LEGAL NETWORK, A PARTNERSHIP OF CIVIL LEGAL ORGANIZATIONS AND VICTIM ASSISTANCE PROGRAMS THAT CONNECTS VICTIMS OF CRIME WITH INFORMATION AND ASSISTANCE THROUGH ITS MULTIFACETED ONLINE TOOL (NY CRIME VICTIMS LEGAL HELP). IN 2024, OVER 22,520 PEOPLE USED THIS TOOL TO ACCESS KNOW-YOUR-RIGHTS RESOURCES AND CONNECT WITH AGENCIES WHO COULD HELP THEM. IN ADDITION TO LEADING THE NETWORK, EMPIRE JUSTICE IS ALSO A DIRECT SERVICES PARTNER, PROVIDING LEGAL SERVICES TO MORE THAN 425 CRIME VICTIMS IN MONROE COUNTY, THE HUDSON VALLEY AND ON LONG ISLAND. AN EXPERIENCED DOMESTIC VIOLENCE ATTORNEY PROVIDES TECHNICAL ASSISTANCE AND TRAINING TO LEGAL SERVICES AND DOMESTIC VIOLENCE ADVOCATES STATEWIDE THROUGH STATE FUNDING, REACHING ALMOST 1,100 ADVOCATES IN 2024. 2809572 2544553 HOUSING AND TENANT ADVOCACY (SEE SCHEDULE O):SINCE 2012 EMPIRE JUSTICE HAS MANAGED MORE THAN 60 CONTRACTS WITH LEGAL SERVICES AND HOUSING COUNSELING AGENCIES WORKING IN FORECLOSURE PREVENTION OUTSIDE OF NYC, IN ADDITION TO PROVIDING EXTENSIVE TRAINING AND TECHNICAL ASSISTANCE, AS PART OF THE NYS OFFICE OF THE ATTORNEY GENERAL'S HOMEOWNERSHIP PROTECTION PROGRAM (HOPP). AS A DIRECT SERVICES PROVIDER WORKING IN FORECLOSURE WITH FUNDING THROUGH HOPP, UNITED WAY AND THE CITY OF ROCHESTER, EMPIRE JUSTICE HELPED MORE THAN 100 MONROE COUNTY FAMILIES FACING FORECLOSURE, AVOIDING OR DELAYING LOSS OF THE HOME IN ALMOST HALF OF ALL CASES. WITH STATE FUNDING, HOUSING ADVOCATES IN ROCHESTER WORK UNDER THE TENANT DEFENSE PROJECT TO IDENTIFY AND IMPLEMENT SYSTEMIC SOLUTIONS FOR TENANTS FACING EVICTION WITH TELESCA CENTER FOR JUSTICE PARTNERS, THE LEGAL AID SOCIETY OF ROCHESTER, LAWNY AND JUSTCAUSE. ON LONG ISLAND, ADVOCATES HELPED MORE THAN 120 FAMILIES FACING EVICTION IN 2024 WITH EMERGENCY RENTAL ASSISTANCE PROGRAM FUNDING THROUGH THE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE (OTDA), THROUGH A SUBCONTRACT WITH LEGAL SERVICES OF LONG ISLAND. 1746542 1747005 PUBLIC BENEFITS AND DAP (SEE SCHEDULE O):EMPIRE JUSTICE CONTRACTS WITH NEW YORK STATE TO PROVIDE TRAINING, SUPPORT AND TECHNICAL ASSISTANCE TO DISABILITY ADVOCACY PROGRAM (DAP) GRANTEES, DELIVERING 16 TRAININGS AND EDUCATING MORE THAN 650 STATEWIDE DAP ADVOCATES IN 2024. AS A DAP GRANTEE, EMPIRE JUSTICE PROVIDES LEGAL ASSISTANCE TO PEOPLE IN WESTERN NEW YORK WHO HAVE BEEN INAPPROPRIATELY DENIED OR TERMINATED FROM FEDERAL DISABILITY AND SUPPLEMENTAL SECURITY INCOME PROGRAMS, RETURNING $308K TO THE STATE IN INTERIM ASSISTANCE IN 2024. PUBLIC BENEFITS ADVOCATES HELP NEW YORK FAMILIES ACCESS FOOD STAMPS AND CASH ASSISTANCE AND NAVIGATE THE FAIR HEARING PROCESS TO CHALLENGE DECISIONS ABOUT THEIR BENEFITS. EMPIRE JUSTICE IS WORKING TO PROTECT EACH OF THE 50,000 RECIPIENTS OF TEMPORARY ASSISTANCE AND SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) BENEFITS THROUGH ONGOING LEGAL ACTION. ITS AIM IS TO UPHOLD THE RIGHTS OF APPLICANTS AND RECIPIENTS OF TEMPORARY ASSISTANCE BENEFITS TO RECEIVE TIMELY FAIR HEARING DECISIONS. STATE AND FEDERAL REGULATIONS AS WELL AS PRINCIPLES OF DUE PROCESS REQUIRE THAT OTDA ISSUE FAIR HEARING DECISIONS PROMPTLY - 60 DAYS FROM REQUEST FOR SNAP BENEFITS AND 90 DAYS FROM REQUEST FOR TEMPORARY ASSISTANCE. OTDA DATA REVEALS THAT TENS OF THOUSANDS OF FAIR HEARINGS WERE OVERDUE FOR A DECISION. 362657 362680 CIVIL RIGHTS AND HEALTH: EMPIRE JUSTICE PROTECTS THE CIVIL RIGHTS OF PEOPLE WITH DISABILITIES AND THE D/DEAF AND HARD-OF-HEARING COMMUNITIES, LEVERAGING THE LAW TO COMBAT DISCRIMINATION AND ASSISTING MORE THAN 300 PEOPLE IN 2024. EMPIRE JUSTICE PROVIDES EXTENSIVE TRAINING AND TECHNICAL ASSISTANCE TO ADVOCATES ACROSS NYS WHO HELP LOW-INCOME CLIENTS ACCESS HEALTHCARE, CONDUCTING 12 TRAININGS AND REACHING 725 ADVOCATES STATEWIDE, WHILE ALSO PROVIDING DIRECT SERVICES, WORKING WITH 200 NEW YORKERS TO NAVIGATE AND MAXIMIZE THEIR HEALTH INSURANCE BENEFITS IN 2024. 1143541 652868 EDUCATION CONSUMER DEBT: EMPIRE JUSTICE IS ALSO CONTRACTED BY THE COMMUNITY SERVICE SOCIETY TO BRING THE EDUCATION DEBT CONSUMER ASSISTANCE PROGRAM (EDCAP) TO THE CAPITAL REGION, ENGAGING IN EXTENSIVE OUTREACH AND PROVIDING TAILORED ASSISTANCE TO ALMOST 175 CLIENTS ON THEIR STUDENT LOAN REPAYMENT OPTIONS IN 2024. 3380224 3548571 OTHER/GENERAL: THIS CONSISTS OF VARIOUS GRANTS AND CONTRACTS, FEES, AND PROGRAM INCOME THAT ARE USED TO PROVIDE A RANGE OF SERVICES AND UNDERTAKE VARIOUS ACTIVITIES RELATED TO THE PROVISION OF LEGAL SERVICES, ADVOCACY, TRAINING AND TECHNICAL ASSISTANCE. 4886422 4564119 11129837 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 100 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KRISTIN LILLEY (BROWN) 5854544060 1 WEST MAIN STREET NO 200 ROCHESTER NY 14614 EMILY WHALEN ESQ CHAIR 1.00 X X 0 0 0 JUNIOR DILLION MA LMHC MEMBER 1.00 X 0 0 0 KRISTEN CLARK CPA FHFMA TREASURER 1.00 X X 0 0 0 PETER ELKOWITZ JR MEMBER 1.00 X 0 0 0 JOHN S HO ESQ SECRETARY 1.00 X X 0 0 0 DEBORAH P AMORY PHD MEMBER 0.50 X 0 0 0 LOLA W BRABHAM MEMBER 0.50 X 0 0 0 ERIN E ELMOUJI ESQ MEMBER 0.50 X 0 0 0 RAMON PEGUERO ESQ MEMBER 0.50 X 0 0 0 TINA M FOSTER MEMBER 0.50 X 0 0 0 VANESSA GONZALEZ MEMBER 0.50 X 0 0 0 MEGAN SHERMAN ESQ MEMBER 0.50 X 0 0 0 KEVIN SPENCER BECKFORD MEMBER 0.50 X 0 0 0 DARCIE FALSIONI ESQ MEMBER 0.50 X 0 0 0 HILARY MOREIRA ESQ MEMBER 0.50 X 0 0 0 KRISTIN LILLEY BROWN PRESIDENT AND CEO 35.00 X 167452 0 27102 KRISTIN HUGHES COO 35.00 X 140949 0 40796 SUSAN C ANTOS SENIOR STAFF ATTORNEY 35.00 X 136246 0 17808 MAGGIE R ROBB SENIOR ATTORNEY DIRECTOR 35.00 X 131783 0 40092 ROBERT I CISNEROS SUPERVISING ATTORNEY 35.00 X 123510 0 17115 REMLA PARTHASARATHY PROJECT DIRECTOR - SENIOR ATTORNEY 35.00 X 115459 0 25436 LINDA ANN BENNETT-RODRIGUEZ SENIOR STAFF ATTORNEY 35.00 X 113748 0 39473 929147 0 207822 7 0 1 0 BONADIO & CO LLP 171 SULLYS TRAIL PITTSFORD NY 14534 FINANCIAL SERVICES 300512 1 207073 552323 759396 OTHER 541100 8644277 8644277 CRIME VICTIM AND DV 541100 1684186 1684186 LEGAL FEES 541100 199717 199717 RENTAL 541100 20723 20723 10548903 42051 42051 EVENT REVENUE 900099 32941 32941 32941 11383291 10548903 0 74992 X 308401 302233 6168 5488178 5378414 109764 199222 195238 3984 1523788 1493312 30476 429695 421101 8594 138957 136178 2779 2009910 1947747 62163 32755 32100 655 63528 62257 1271 527566 517014 10552 2122 2122 10199 10199 63237 61972 1265 ORGANIZATION AND STAFF 330052 323451 6601 PROGRAM EXP 150324 147318 3006 EQUIPMENT 111215 53939 57276 REPAIRS AND MAINTENANCE 31311 30685 626 27424 26878 546 11447884 11129837 318047 0 7727 13668 1183208 1287802 2771718 2833495 174849 78567 419328 396798 6281 22530 503495 305153 4647278 4541215 1456645 1625493 1363 1363 484654 274336 1942662 1901192 X 2456564 2446122 248052 193901 2704616 2640023 4647278 4541215 -64593 0 X X 0 1 X 1 1 1 X 1502479 2456025 788113 698916 759396 6204929 1502479 2456025 788113 698916 759396 6204929 6204929 516 652 1542 7397 42051 52158 32941 32941 6290028 44118154 0.98650 0.99690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 274 11909 12183 11435701 11447884 722394 180599 0 0 597124 628384 678636 722394 2626538 3939807 9964 6339 13690 11909 41902 149281 157096 169659 180599 656635 984953 1299 1372 2260 274 5205 0 1 X 69779 69779 0 58851 58851 0 290698 268168 22530 22530 ESCROW DEPOSITS 1363 RESTRICTED CASH 32610 RIGHT-OF-USE OPERATING LEASES 271180 305153 OPERATING LEASE 274336 274336 X 11383291 0 11383291 0 11383291 11447884 0 11447884 0 11447884 PART IV, LINE 2B: CLIENT ESCROW FUNDS ARE HELD IN A SEPARATE, INTEREST-BEARING CHECKING ACCOUNT. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL ATTEMPTS. U.S. FORMS 990 FILED BY THE ORGANIZATION ARE SUBJECT TO TAX EXAMINATION BY TAXING AUTHORITIES. X X X 0 0 0 0 0 0 0 0 0 KRISTIN LILLEY BROWN PRESIDENT AND CEO 167452 0 0 0 0 0 1680 0 25422 0 194554 0 0 0 KRISTIN HUGHES COO 140949 0 0 0 0 0 1444 0 39352 0 181745 0 0 0 MAGGIE R ROBB SENIOR ATTORNEY DIRECTOR 131783 0 0 0 0 0 1281 0 38811 0 171875 0 0 0 SUSAN C ANTOS SENIOR STAFF ATTORNEY 136246 0 0 0 0 0 1397 0 16411 0 154054 0 0 0 LINDA ANN BENNETT-RODRIGUEZ SENIOR STAFF ATTORNEY 113748 0 0 0 0 0 1138 0 38335 0 153221 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 SHALL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND THEN PRESENTED TO ALL BOARD MEMBERS EITHER ELECTRONICALLY OR BY PAPER COPY PRIOR TO ITS SIGNING AND SUBSEQUENT FILING WITH THE IRS. AT THE NEXT BOARD MEETING, THE TREASURER AND TAX PREPARER, IF APPROPRIATE, WILL REVIEW THE FORM 990 WITH THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE AUDIT COMMITTEE MAINTAINS CONFLICT OF INTEREST DECLARATIONS FOR ALL MEMBERS OF THE BOARD FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ACTING AS A WHOLE WILL HAVE THE RESPONSIBILITY TO SET CEO COMPENSATION AND CONDUCT AN ANNUAL REVIEW OF CEO PERFORMANCE. IT WILL SET COMPENSATION IN A MANNER CONSISTENT WITH THE REQUIREMENTS OF SECTION 4953 OF THE INTERNAL REVENUE CODE: INCLUDING: AN INDEPENDENT COMPENSATION SETTING PROCESS WHICH IS BASED ON RELIABLE INFORMATION, WITH CONTEMPORANEOUS DOCUMENTATION, AND THAT SEEKS TO PROVIDE COMPENSATION THAT IS REASONABLE COMPARED TO THE COMPENSATION PROVIDED TO CEO'S PROVIDING LIKE SERVICES, IN SIMILAR ORGANIZATIONS, UNDER SIMILAR CIRCUMSTANCES. IN SETTING CEO COMPENSATION, THE BOARD WILL PERIODICALLY OBTAIN AND REVIEW INFORMATION ON COMPENSATION IN COMPARABLE ORGANIZATIONS. IN THE INTERVENING YEARS THE BOARD MAY RELY ON THE LAST PREVIOUS DATA COLLECTIONS AND TREND IT FORWARD TO THE CURRENT YEAR. THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES INCLUDES THE USE OF COMPARABILITY DATA AS WELL. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 1023 APPLICATION WHICH WAS FORWARDED TO THE IRS AND FORM 990 FOR THE PREVIOUS THREE YEARS SHALL BE AVAILABLE FOR INSPECTION BY THE PUBLIC DURING NORMAL OFFICE HOURS. THE NAMES AND ADDRESSES OF CONTRIBUTORS ON SCHEDULE B SHALL BE REDACTED IN THE FORM 990'S THAT ARE MADE AVAILABLE TO THE PUBLIC. COPIES WILL BE PROVIDED FOR A FEE OF $1.00 PER PAGE PLUS POSTAGE IF ANY. OTHER CORPORATE DOCUMENTS SUCH AS BYLAWS, MINUTES, FINANCIALS AND POLICIES AND PROCEDURES SHALL BE MAINTAINED AS INTERNAL DOCUMENTS AND SHALL NOT BE MADE AVAILABLE TO THE GENERAL PUBLIC, UNLESS FOR A BUSINESS REASON AS DETERMINED BY THE CHEIF EXECUTIVE OFFICER AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART IX, LINE 11G SUBCONTRACTED LEGAL SERVICES: PROGRAM SERVICE EXPENSES 1,424,739. MANAGEMENT AND GENERAL EXPENSES 51,489. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,476,228. AUDIT: PROGRAM SERVICE EXPENSES 16,660. MANAGEMENT AND GENERAL EXPENSES 340. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,000. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 499,261. MANAGEMENT AND GENERAL EXPENSES 10,189. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 509,450. INTERNS: PROGRAM SERVICE EXPENSES 7,087. MANAGEMENT AND GENERAL EXPENSES 145. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,232. FORM 990, PART XII, LINE 12C: NO CHANGES TO AUDIT PROCESS OR OVERSIGHT DURING THE CURRENT YEAR.