Nonprofit · EIN 13-1655255
N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC
Tax-exempt · NEW YORK, NY 10006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $68,473,100 | $63,767,502 | $4,705,598 | $433,709,975 | $10,363,076 | $423,346,899 |
| June 30, 2024 | 990 | $75,675,969 | $58,450,816 | $17,225,153 | $426,136,160 | $10,958,577 | $415,177,583 |
| June 30, 2023 | 990 | $29,467,489 | $51,723,153 | -$22,255,664 | $393,392,319 | $9,164,739 | $384,227,580 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $45,129,800
- Program service revenue
- $1,979,462
- Investment income
- $21,709,876
- Royalties
- $329
- Net gain from sales of assets
- $10,700,977
- Net income from fundraising events
- -$346,367
- Other revenue
- -$346,038
Expenses
- Grants and similar amounts paid
- $4,782,416
- Compensation of officers, directors and key employees
- $3,335,557
- Other salaries and wages
- $25,057,136
- Salaries, compensation and benefits (total)
- $36,040,890
- Professional fundraising fees
- $553,398
- Legal fees
- $116,493
- Accounting fees
- $186,441
- Occupancy
- $1,256,013
- Travel
- $2,136,997
- Depreciation
- $1,756,245
- Program services (functional)
- $42,892,819
- Management and general (functional)
- $10,903,747
- Fundraising (functional)
- $9,970,936
Balance sheet and other
- Total assets, start of year
- $426,136,160
- Total assets, end of year
- $433,709,975
- Total liabilities, end of year
- $10,363,076
- Net assets, end of year
- $423,346,899
- Land, buildings and equipment
- $12,914,050
- Publicly traded securities
- $358,915,745
- Net assets without donor restrictions
- $308,642,632
- Net assets with donor restrictions
- $114,704,267
- Gross receipts
- $309,829,208
- Employees
- 259
- Volunteers
- 1,599
- Year formed
- 1940
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JANAI NELSON | PRESIDENT AND DIRECTOR-COUNSEL Trustee or director, Officer | 59 | $577,181 | $77,812 |
| TONA BOYD | ASSOC. DIR. COUNSEL UNTIL DEC. 2024 Key employee | 40 | $388,729 | $43,945 |
| CLAUDE JOHNSON | CHIEF DEVEL. OFFICER UNTIL AUG. 2025 Key employee | 40 | $365,441 | $33,819 |
| SAMUEL SPITAL | DIRECTOR OF LITIGATION Officer | 40 | $293,713 | $73,805 |
| KEVIN THOMSON | CHIEF FINANCIAL OFFICER Officer | 39.5 | $276,874 | $63,918 |
| JIN HEE LEE | DIR. OF STRATEGIC INT. Key employee | 40 | $250,696 | $74,002 |
| ELISABETH NORTH | CHIEF OPERATING OFFICER-UNTIL MAR. 2025 Key employee | 39.5 | $271,970 | $28,585 |
| NATALIE THIGPEN | CHIEF COMMS AND MKTG OFF Key employee | 40 | $251,641 | $26,072 |
| KARLA MCKANDERS | DIR. OF THURGOOD MARSHALL INSTITUTE Key employee | 40 | $238,273 | $29,372 |
| RACHEL M KLEINMAN | DEPUTY DIRECTOR OF LITIGATION Highest-paid employee | 40 | $215,162 | $43,579 |
| STUART NAIFEH | MANAGER, REDISTRICTING PRO Highest-paid employee | 40 | $214,623 | $37,219 |
| LAURA FINO | EXE. DIR. INSTIT GIVING Highest-paid employee | 40 | $211,365 | $36,355 |
| GARY WHIDBEE | EXE. DIR. OF INDIVIDUAL GIVING Highest-paid employee | 40 | $212,126 | $34,317 |
| BRENDA WRIGHT | SPECIAL LITIGATION POLICY COUNSEL Highest-paid employee | 40 | $210,798 | $12,655 |
| WILLIAM J BYNUM | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
23 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES E CASTILLO | TREASURER Trustee or director, Officer | 4 | $0 |
| ROBYN COLES | BOARD MEMBER Trustee or director | 2 | $0 |
| LESLIE CORNFIELD | BOARD MEMBER Trustee or director | 2 | $0 |
| GREGORY H EVANS | BOARD MEMBER Trustee or director | 2 | $0 |
| COLLEEN FOSTER | BOARD MEMBER Trustee or director | 2 | $0 |
| LISA GILFORD | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVID E KENDALL | BOARD MEMBER Trustee or director | 2 | $0 |
| RONALD KIRK | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAEL R KLEIN | BOARD MEMBER Trustee or director | 2 | $0 |
| KIM KOOPERSMITH | CO-CHAIRMAN OF THE BOARD Trustee or director, Officer | 8 | $0 |
| WILLIAM E LIGHTEN | BOARD MEMBER Trustee or director | 2 | $0 |
| CECILIA L MARSHALL | BOARD MEMBER Trustee or director | 2 | $0 |
| CYNTHIA PATTON | BOARD MEMBER Trustee or director | 2 | $0 |
| LUIS R PENALVER | BOARD MEMBER Trustee or director | 2 | $0 |
| STEVEN B PFEIFFER | SECRETARY Trustee or director, Officer | 4 | $0 |
| ANNE K SMALL | BOARD MEMBER Trustee or director | 2 | $0 |
| JONATHAN SOROS | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN R STEPHENS | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGELA VALLOT | CO-CHAIRMAN OF THE BOARD Trustee or director, Officer | 8 | $0 |
| ANN CLAIRE WILLIAMS | BOARD MEMBER Trustee or director | 2 | $0 |
| RON WILSON | BOARD MEMBER Trustee or director | 2 | $0 |
| KENJI YOSHINO | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY WEST | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 36 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JANAI NELSON | PRESIDENT AND DIRECTOR-COUNSEL Trustee or director, Officer | 59 | $533,669 | $89,762 |
| TONA BOYD | ASSOC. DIR. COUNSEL Officer | 40 | $342,815 | $57,626 |
| CLAUDE JOHNSON | CHIEF DEVELOPMENT OFFICER Officer | 40 | $351,743 | $40,753 |
| SAMUEL SPITAL | DIRECTOR OF LITIGATION Key employee | 40 | $281,834 | $88,683 |
| KEVIN THOMSON | CHIEF FINANCIAL OFFICER Officer | 39.5 | $270,164 | $79,408 |
| JIN HEE LEE | DIR. OF STRATEGIC INT. Key employee | 40 | $242,636 | $95,757 |
| ELISABETH NORTH | CHIEF OPERATING OFFICER Officer | 39.5 | $263,402 | $35,177 |
| RAYMOND AUDAIN | SENIOR COUNSEL Highest-paid employee | 40 | $196,862 | $57,621 |
| STUART NAIFEH | MANAGER, REDISTRICTING PROJECT Highest-paid employee | 40 | $198,672 | $51,895 |
| LAURA FINO | EXE. DIR. INSTIT GIVING Highest-paid employee | 40 | $197,255 | $50,696 |
| RUDOLPH GARY SPENCER | SENIOR COUNSEL Highest-paid employee | 40 | $211,619 | $31,162 |
| VICTOR GENECIN | OF COUNSEL Highest-paid employee | 40 | $207,834 | $16,014 |
| WILLIAM J BYNUM | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JAMES E CASTILLO | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| ROBYN COLES | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| LESLIE CORNFIELD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| GREGORY H EVANS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| COLLEEN FOSTER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| LISA GILFORD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID E KENDALL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RONALD KIRK | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHAEL R KLEIN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KIM KOOPERSMITH | CO-CHAIRMAN OF THE BOARD Trustee or director, Officer | 8 | $0 | $0 |
| WILLIAM E LIGHTEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CECILIA L MARSHALL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CYNTHIA PATTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| LUIS R PENALVER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| STEVEN B PFEIFFER | SECRETARY Trustee or director, Officer | 4 | $0 | $0 |
| ANNE K SMALL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JONATHAN SOROS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JOHN R STEPHENS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ANGELA VALLOT | CO-CHAIRMAN OF THE BOARD Trustee or director | 8 | $0 | $0 |
| ANN CLAIRE WILLIAMS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RON WILSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KENJI YOSHINO | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TONY WEST | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 38 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sherrilyn A Ifill | Former President & Director-Counsel Former | 0 | $767,707 | $44,465 |
| Janai Nelson | President & Director-Counsel Trustee or director, Officer | 59 | $448,494 | $93,933 |
| Claude Johnson | Chief Development Officer Officer | 40 | $341,104 | $38,519 |
| Samuel Spital | Director of Litigation Key employee | 40 | $265,497 | $80,276 |
| Kevin C Thomson | Chief Financial Officer Officer | 39.5 | $247,301 | $85,470 |
| Jin Hee Lee | Dir. of Strategic Int. Key employee | 40 | $224,861 | $90,139 |
| Lisa Cylar Barrett | Director of Policy Key employee | 40 | $241,931 | $67,035 |
| Juan Martinez | Chief Communications & Marketing Officer Officer | 40 | $228,793 | $43,047 |
| Christopher Kemmitt | Deputy Director of Litigation Highest-paid employee | 40 | $180,610 | $66,751 |
| Stuart Naifeh | Manager, Redistricting Project Highest-paid employee | 40 | $184,284 | $50,495 |
| Raymond Audain | Senior Counsel Highest-paid employee | 40 | $181,760 | $41,830 |
| Leah Aden | Deputy Director of Litigation Highest-paid employee | 40 | $186,087 | $29,597 |
| Anne Houghtaling | Senior Deputy Director of Strategic Initiatives Highest-paid employee | 40 | $187,369 | $27,262 |
| Elisabeth North | Chief Operatinf Officer Officer | 39.5 | $181,387 | $22,366 |
| Kim Koopersmith | Co-Chairman of the Board Trustee or director, Officer | 8 | $0 | $0 |
| Angela Vallot | Co-Chairman of the Board Trustee or director, Officer | 8 | $0 | $0 |
| Steven B Pfeiffer | Secretary of the Board Trustee or director, Officer | 4 | $0 | $0 |
| James Castillo | Treasurer of the Board Trustee or director, Officer | 4 | $0 | $0 |
| William J Bynum | Board Member Trustee or director | 2 | $0 | $0 |
| Gerald Adolph | Board Member Trustee or director | 2 | $0 | $0 |
| Robyn Coles | Board Member Trustee or director | 2 | $0 | $0 |
| Leslie Cornfeld | Board Member Trustee or director | 2 | $0 | $0 |
| Gregory Evans | Board Member Trustee or director | 2 | $0 | $0 |
| Lisa Gilford | Board Member Trustee or director | 2 | $0 | $0 |
| David E Kendall | Board Member Trustee or director | 2 | $0 | $0 |
| Ronald Kirk | Board Member Trustee or director | 2 | $0 | $0 |
| Michael R Klein | Board Member Trustee or director | 2 | $0 | $0 |
| Colleen Foster | Board Member Trustee or director | 2 | $0 | $0 |
| John R Stephens AKA John Legend | Board Member Trustee or director | 2 | $0 | $0 |
| William Lighten | Board Member Trustee or director | 2 | $0 | $0 |
| Cecilia L Marshall | Board Member Trustee or director | 2 | $0 | $0 |
| Adebayo Ogunlesi | Board Member Trustee or director | 2 | $0 | $0 |
| Luis Penalver | Board Member Trustee or director | 2 | $0 | $0 |
| Anne K Small | Board Member Trustee or director | 2 | $0 | $0 |
| Jonathan Soros | Board Member Trustee or director | 2 | $0 | $0 |
| Cynthia Patton | Board Member Trustee or director | 2 | $0 | $0 |
| Tony West | Board Member Trustee or director | 2 | $0 | $0 |
| Ann Claire Williams | Board Member Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 40 RECTOR STREET 5TH FLOOR, NEW YORK, NY 10006-1738
- Principal officer (990 for 2024)
- JANAI S NELSON, 40 RECTOR STREET 5TH FLOOR, NEW YORK, NY 10006
- Signed the 990
- JANAI S NELSON, PRESIDENT & DIRECTOR-COUNSEL
- Phone
- (212) 965-2200
- Website
- WWW.NAACPLDF.ORG
- Return prepared by
- MITCHELL & TITUS LLP
Mission
THE NAACP LEGAL DEFENSE & EDUC. FUND. INC. (LEGAL DEFENSE FUND - LDF) IS AMERICA'S PREMIER LEGAL ORGANIZATION FIGHTING FOR RACIAL JUSTICE. USING THE POWER OF LAW, NARRATIVE, RESEARCH, AND PEOPLE, WE DEFEND AND ADVANCE THE FULL DIGNITY AND CITIZENSHIP OF BLACK PEOPLE IN AMERICA.
Program accomplishments
- THE LEGAL AND ADVOCACY PROGRAMS, WHICH INCLUDE LITIGATION, POLICY ADVOCACY, AND COMMUNITY ORGANIZING, PROVIDE LEGAL ASSISTANCE AND ENGAGE IN ADVOCACY AND ORGANIZING WORK IN CONNECTION WITH POLITICAL PARTICIPATION, EDUCATION, CIVIL ECONOMIC JUSTICE, AND CRIMINAL JUSTICE.Expenses $29,292,544 · grants $147,856
- THE THURGOOD MARSHALL INSTITUTE IS A MULTIDISCIPLINARY CENTER WITHIN THE NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. THE INSTITUTE COMPLEMENTS LDF'S TRADITIONAL LITIGATION STRENGTHS AND BRINGS CRITICAL CAPABILITIES TO THE FIGHT FOR RACIAL JUSTICE.Expenses $7,938,513
- THE HERBERT LEHMAN PROGRAM OFFERS GRANTS, GENERALLY OF $3,000 ANNUALLY TO U.S. CITIZEN UNDERGRADUATES AND $15,000 ANNUALLY TO U.S. CITIZEN LAW STUDENTS. PREFERENCE IS GIVEN TO PERSONS WHO ARE ENTERING THE FIRST YEAR OF FULL-TIME STUDY. THIS SCHOLARSHIP CAN BE RENEWED THREE TIMES FOR UNDERGRAD LAW STUDENT AND TWO TIMES FOR GRADUATE LAW STUDENTS. THE MARSHALL-MOTLEY SCHOLARSHIP PROGRAM OFFERS LAW STUDENTS' FULL TUITION, INTERNSHIP OPPORTUNITIES AND BAR EXAM PREPARATION.Expenses $5,661,762 · grants $4,634,560
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 13-1655255
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1940
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R220)
- Assets (IRS master file)
- $433,709,975
- Income (IRS master file)
- $309,829,208
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $68,473,100 | $63,767,502 | $433,709,975 | IRS |
| 990 | June 2024 | $75,675,969 | $58,450,816 | $426,136,160 | IRS |
| 990 | June 2023 | $29,467,489 | $51,723,153 | $393,392,319 | XML |
| 990 | June 2022 | $83,799,759 | $48,705,015 | $371,736,467 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-1655255).
Questions about N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC
- What is the EIN of N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC?
- The employer identification number (EIN) of N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC is 13-1655255.
- Is N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1940.
- Are donations to N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC?
- The 990 for the year ended June 30, 2025 names JANAI S NELSON.
- Who are the officers and directors of N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC?
- The 990 for the year ended June 30, 2025 lists 38 people; 14 received compensation from the organization, the highest $577,181 (JANAI NELSON, PRESIDENT AND DIRECTOR-COUNSEL).
- How much revenue does N A A C P LEGAL DEFENSE AND EDUCATIONAL FUND INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $68,473,100, expenses of $63,767,502 and total assets of $433,709,975 at year end.
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