2026-08-17T08:05:27-07:00 2025-09-30 363736640 Smith & Cull Ltd 230 W Monroe Street Suite 2540 Chicago IL 60606 990 2024-10-01 203276062 FEDERAL DEFENDERS OF NEW YORK INC FEDE 2124178700 52 DUANE ST 10TH FLOOR NEW YORK NY 10007 TAMARA GIWA Executive Dir. 2026-08-17 true true MARK A CULL P00523257 3124441776 2024 2025-03-06 01:10:19Z 52 DUANE ST 10TH FLOOR NEW YORK NY 10007 30548333 false X www.federaldefendersny.org X 2005 NY THE ORGANIZATION PROVIDES REPRESENTATION AND RELATED DEFENSE SERVICES TO INDIGENT PERSONS CHARGED WITH FEDERAL CRIMES. 15 15 122 83 0 27689614 30548333 0 0 0 27689614 30548333 0 0 21040700 23278713 0 0 6665666 7286017 27706366 30564730 -16752 -16397 786782 1135142 765325 1130082 21457 5060 THE ORGANIZATION PROVIDES REPRESENTATION AND RELATED DEFENSE SERVICES TO INDIGENT PERSONS CHARGED WITH FEDERAL CRIMES. false false 24336023 PROVIDED REPRESENTATION AND RELATED DEFENSE SERVICES TO INDIGENT PERSONS CHARGED WITH FEDERAL CRIMES. 24336023 true true false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 127 0 true 122 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true false true true true false NY X JOSEPH RICCARDELLI 2124178700 52 DUANE ST 10TH FLOOR NEW YORK NY 10007 JENNIFER BROWN ATTNY IN CHARGE 40.00 0.00 X 180447 0 81618 TAMARA GIWA Executive Dir. 40.00 0.00 X 191197 0 64814 HANNAH ERYL DOWSON MCCREA ATTORNEY 40.00 0.00 184436 0 66514 EVAN F SUGAR ATTORNEY 40.00 0.00 185470 0 64807 SYLVIE LEVINE DEPUTY DIRECTOR 40.00 0.00 X 188722 0 53483 EDWARD ZAS ATTNY IN CHARGE 40.00 0.00 X 188664 0 43530 MICHELLE GELERNT ATTNY IN CHARGE 40.00 0.00 X 186930 0 36550 KENDRA LEE HUTCHINSON ATTORNEY 40.00 0.00 191754 0 31267 CHARLES MILLIOEN ATTORNEY 40.00 0.00 187703 0 31642 MARISSA K SHERMAN ATTORNEY 40.00 0.00 187109 0 31604 JUSTINE HARRIS Chair 0.00 0.00 X X 0 0 0 BOARD OF DIRECTOR-SEE ATTACHED SEE SCHED 0.00 0.00 X 0 0 0 1872432 505829 75 false true false SHAHRIYOR KHODJAEV 179 7TH AVENUE 3L BROOKLYN NY 11215 EXPERT 201893 1 30518533 29800 30548333 0 0 0 0 0 0 0 0 0 0 30548333 0 0 0 0 1254742 1129268 125474 0 15837411 12135338 3702073 1192343 914408 277935 3559855 2728514 831341 1434362 1110196 324166 0 0 5974 5974 0 0 0 148563 44569 103994 4232 3809 423 759868 586448 173420 308926 278033 30893 0 3892759 3503483 389276 218417 196575 21842 0 152631 137368 15263 0 0 0 92538 92538 EXPERTS 1140046 1026041 114005 BOOKS & PUBLICATIONS 200617 200617 TRANSCRIPTS 160541 160541 TELEPHONE 158513 142662 15851 42392 38153 4239 30564730 24336023 6228707 0 771387 1135142 0 0 2490 0 0 0 0 0 12905 0 0 0 0 0 0 0 786782 1135142 137143 251022 628182 879060 765325 1130082 X 21457 5060 21457 5060 786782 1135142 -16397 X X false true X true false X 24873247 26322067 27178355 27689614 30702100 136765383 0 0 24873247 26322067 27178355 27689614 30702100 136765383 0 136765383 0 0 0 136765383 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED BENEFITS DUE 34883 ENCUMBRANCES 470567 FUNDS APPLIED TO SUBSEQUENT YEAR 194528 FUNDS HELD FOR CLIENTS 4463 PAYROLL LIABILITIES 174619 879060 X 30672300 153767 153767 30518533 29800 29800 30548333 30518533 30518533 46197 46197 30564730 Part X : FIN48 Footnote MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELYTHAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION IS NO LONGER SUBJECT TO UNITED STATES FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2020. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDS APPLIED FROM PRIOR YEAR $-40761 FUNDS APPLIED TO SUBSEQUENT YEAR $194528 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S CLIENT SERVICE FUND CONTRIBUTIONS $29800 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S CLIENT SERVICE FUND EXPENSES $46197 X false false false false false false false false false CHARLES MILLIOEN ATTORNEY 187703 13436 18206 219345 147543 EDWARD ZAS ATTNY IN CHARGE 188664 13436 30094 232194 148181 EVAN F SUGAR ATTORNEY 185470 13436 51371 250277 147637 HANNAH ERYL DOWSON MCCREA ATTORNEY 184436 13436 53078 250950 142668 JENNIFER BROWN ATTNY IN CHARGE 180447 13436 68182 262065 148181 KENDRA LEE HUTCHINSON ATTORNEY 191754 13436 17831 223021 147658 MARISSA K SHERMAN ATTORNEY 187109 13436 18168 218713 147543 MICHELLE GELERNT ATTNY IN CHARGE 186930 13436 23114 223480 148181 SYLVIE LEVINE DEPUTY DIRECTOR 188722 13436 40047 242205 147386 TAMARA GIWA Executive Dir. 191197 13443 51371 256011 147436 Form 990, Part VI, Section B, Line 11b MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE FORM 990 BEFOREFILING. Form 990, Part VI, Section B, Line 12c WHEN A DEFENDER EMPLOYEE KNOWS A CONFLICT MAY EXIST, THE CHIEF COMMUNITY DEFENDER IS PROMPTLY NOTIFIED. IF THE CHIEF DEFENDER DETERMINES THAT A CONFLICT OR THE APPEARANCE OF A CONFLICT DOES EXIST, APPROPRIATE STEPS ARE TAKEN TO RESTRICT THE DEFENDER EMPLOYEE'S PERFORMANCE OF DUTIES SO AS TO AVOID A CONFLICT OR THE APPEARANCE OF A CONFLICT. IF THE CONFLICT IS BETWEEN OR AMONG CLIENTS, THE CHIEF DEFENDER SHOULD CONSIDER WITHDRAWAL FROM ONE OR MORE REPRESENTATIONS, OR TAKE OTHER APPROPRIATE REMEDIAL ACTIONS TO COMPLY WITH APPLICABLE RULES OF PROFESSIONAL CONDUCT. THE DEFENDER EMPLOYEE SHOULD OBSERVE ANY RESTRICTIONS IMPOSED BY THE CHIEFDEFENDER IN THIS REGARD. Form 990, Part VI, Section B, Line 15b THE ADMINISTRATIVE OFFICE OF THE UNITED STATES COURTS ESTABLISHES COMPENSATION FOR NON-UNION EMPLOYEES, INCLUDING OFFICERS. SALARY SCALES FOR STAFF ATTORNEYS, INCLUDING HIGHLY COMPENSATED ATTORNEYS, ARE ESTABLISHED BY COLLECTIVE BARGAINING AGREEMENT WITH THE ASSOCIATION OF LEGAL AID ATTORNEYS UNION, WITHIN THE CONSTRAINTS OF THE ADMINISTRATIVE OFFICE AND THE UNION. Form 990, Part VI, Section C, Line 19 THE COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2c THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.