Civic Intelligence

Pennsylvania Institutional Law Project

990 • Fiscal year 2021 • EIN 23-2811857

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 12, 2021

Cast Iron Bldg 718 Arch St No 30Philadelphia, PA 19106

(215) 925-2966

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.53x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.49x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

39th percentile

6.9%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

77th percentile

$119,314

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

58%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

63rd percentile

26%

Faster revenue growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,435,038

Up $526,638 (+58%) from 2020

Net Assets

Up

$681,187

Up $106,706 (+19%) from 2020

Liabilities

Up

$753,851

Up $419,932 (+126%) from 2020

Revenue

Up

$1,554,122

Up $316,738 (+26%) from 2020

Expenses

Up

$1,447,416

Up $347,269 (+32%) from 2020

Net Income

Down

$106,706

Down $30,531 (-22%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $424,539Liabilities 2011: $63,198Net Assets 2011: $361,3412011Assets 2012: $408,159Liabilities 2012: $72,208Net Assets 2012: $335,9512012Assets 2013: $294,104Liabilities 2013: $59,272Net Assets 2013: $234,8322013Assets 2014: $345,544Liabilities 2014: $68,670Net Assets 2014: $276,8742014Assets 2015: $353,528Liabilities 2015: $61,670Net Assets 2015: $291,8582015Assets 2016: $367,614Liabilities 2016: $97,358Net Assets 2016: $270,2562016Assets 2017: $282,793Liabilities 2017: $104,115Net Assets 2017: $178,6782017Assets 2018: $386,791Liabilities 2018: $80,926Net Assets 2018: $305,8652018Assets 2019: $539,118Liabilities 2019: $101,874Net Assets 2019: $437,2442019Assets 2020: $908,400Liabilities 2020: $333,919Net Assets 2020: $574,4812020Assets 2021: $1,435,038Liabilities 2021: $753,851Net Assets 2021: $681,1872021Assets 2022: $1,549,845Liabilities 2022: $397,522Net Assets 2022: $1,152,3232022Assets 2023: $1,698,171Liabilities 2023: $413,480Net Assets 2023: $1,284,6912023Assets 2024: $1,794,172Liabilities 2024: $381,148Net Assets 2024: $1,413,0242024Assets 2025: $2,636,157Liabilities 2025: $503,066Net Assets 2025: $2,133,0912025

Highlighted filing

2021

Assets$1,435,038
Liabilities$753,851
Net Assets$681,187

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $882,0952011Expenses 2012: $915,0702012Expenses 2013: $876,8022013Revenue 2014: $801,522Expenses 2014: $759,480Net Income 2014: $42,0422014Revenue 2015: $764,363Expenses 2015: $749,379Net Income 2015: $14,9842015Revenue 2016: $777,550Expenses 2016: $799,152Net Income 2016: -$21,6022016Revenue 2017: $763,178Expenses 2017: $854,756Net Income 2017: -$91,5782017Revenue 2018: $1,110,684Expenses 2018: $983,497Net Income 2018: $127,1872018Revenue 2019: $1,268,443Expenses 2019: $1,137,064Net Income 2019: $131,3792019Revenue 2020: $1,237,384Expenses 2020: $1,100,147Net Income 2020: $137,2372020Revenue 2021: $1,554,122Expenses 2021: $1,447,416Net Income 2021: $106,7062021Revenue 2022: $1,961,752Expenses 2022: $1,490,616Net Income 2022: $471,1362022Revenue 2023: $1,516,530Expenses 2023: $1,384,162Net Income 2023: $132,3682023Revenue 2024: $1,533,591Expenses 2024: $1,405,258Net Income 2024: $128,3332024Revenue 2025: $2,513,708Expenses 2025: $1,793,641Net Income 2025: $720,0672025

Highlighted filing

2021

Revenue$1,554,122
Expenses$1,447,416
Net Income$106,706
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 12, 2021
Return Version
2020v4.1
Gross Receipts
$1,554,122
Mission and Program Overview

Mission

The pennsylvania institutional law project seeks to deliver civil legal services to the institutional population of our commonwealth. Difficulties with access and the unique nature of institutional legal issues require a specialized method of delivering such services.the project was created and designed to meet the needs of low income residents of our prisons, jails, state hospitals, and statecenters.the goal of the institutional law project is to ensure equal access to justice for indigent institutionalized persons. We are a non-profit organization administered by the pa legal aid network, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$774,758$1,374,055▲ $599,297
Accounts Receivable$55,599$31,182▼ $24,417
Prepaid Expenses and Deferred Charges$23,641$24,863▲ $1,222
Cash and Non-Interest-Bearing Accounts$2,767$4,236▲ $1,469
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$908,400$1,435,038▲ $526,638
Other Assets Total$51,635$702▼ $50,933
Liabilities
Other Liabilities$126,721$477,160▲ $350,439
Unsecured Notes Loans Payable$157,600$157,600→ $0
Accounts Payable and Accrued Expenses$25,663$118,589▲ $92,926
Escrow Account Liability$23,935$502▼ $23,433
Total Liabilities$333,919$753,851▲ $419,932
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$398,613$661,187▲ $262,574
Net Assets With Donor Restrictions$175,868$20,000▼ $155,868
Total Net Assets Fund Balance$574,481$681,187▲ $106,706
Total Liabilities and Net Assets / Fund Balance$908,400$1,435,038▲ $526,638

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$38,963$38,963
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Su Ming YehExecutive DirectorFT$104,566$14,748$119,314

Board Members and Trustees

NameTitle
Michael CarrollPresident
Mary WalshVice-president (as of 2/19/21)
Bill BabcockBoard Member
D Toni ByrdBoard Member
David RudovskyBoard Member
Eric CorsonBoard Member
Sam SilverBoard Member
Stephen BrownBoard Member
Wayne JacobsBoard Member
Rick BeatonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$975,361
Program Service Revenue
$558,089
Investment Income
$390
Other Revenue
$20,282
All Other Contributions
$110,402
Change in Net Assets
$106,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,554,122
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,554,122
Total Revenue per Form 990
$1,554,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$892,038
Other Expenses$555,378
Total Fundraising Expense$3,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$561,018$28,646-$589,664
Fees for Services Other$217,818$51,152-$268,970
Current Officers, Directors, Trustees, and Key Employees$106,391$33,118$2,344$141,853
Office Expenses$99,204$10,498$319$110,021
Other Employee Benefits$87,229$9,222-$96,451
Occupancy$69,238$7,327$346$76,911
Fees for Services Accounting-$53,924$244$54,168
Payroll Taxes$34,946$3,711-$38,657
Pension Plan Contributions$22,973$2,440-$25,413
Other Expenses$5,225$554-$5,779
Insurance$2,872$1,674$21$4,567
Travel$2,521$267-$2,788
Total Functional Expenses$1,238,530$205,612$3,274$1,447,416

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,447,416
Total Expenses per Audited Statements$1,447,416
Total Expenses per Form 990$1,447,416
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$444,367
Accrued Compensated Absences$32,793
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees that have the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The executive director of pilp sends the draft 990 to all board members in advance of their meeting in october, subsequent to the fiscal year-end . The board approves the draft.

Form 990, Part VI, Section B, Line 12C

The executive director works with all board members on a regular basis and the issue of potential conflicts is discussed.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Institutional Law Project
EIN
23-2811857
Phone
2159252966
Address
CAST IRON BLDG 718 ARCH ST NO 30, PHILADELPHIA, PA 19106

Signing Officer

Name
Su Ming Yeh
Title
Executive Director
Phone
2159252966
Signed
2021-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Su Ming Yeh
Formed
1995
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
10
Employees
23
Volunteers
12

Preparer

Firm
MAHER DUESSEL CPA'S
Address
3003 NORTH FRONT STREET, HARRISBURG, PA 17110
Preparer
Lisa Ritter CPA
Phone
7172321230
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

From june 2019 to july 2020, the main significant program services undertaken that were not listed in the prior year's 990 relate to the transition or programs to remote operations due to covid-19. Every effort was made to maintain continuity of services to pilp's clients, and to maintain communication through legal mail and legal calls with incarcerated clients. As of march 17, 2020, all 3 of pilp's offices (philadelphia, lewisburg, and pittsburgh) had employees working remotely. Pilp developed a plan to have limited necessary staff in the offices, in order to maintain necessary operations, and as a member agency of the pennsylvania legal aid network, was also granted a waiver to maintain certain physical business operations. Therefore, throughout covid-19, pilp has continued to represent individuals in court proceedings (that had not been stopped due to covid-19), and provide legal advice and assistance. Furthermore, pilp launched a new focus seeking to mitigate the spread of covid-19 in prisons, and ensuring humane conditions during the pandemic. Pilp has actively monitored and investigated conditions in federal, state, and county prisons and jails throughout pennsylvania, and advocated for the health and safety of thousands or prisoners. As examples, pilp has sent advocacy letters to at least ten (10) prisons expressing concerns over the lack of protections from covid-19 and inhumane living conditions. Pilp received numerous reports that certain prisons were failing to provide cleaning supplies, soap, masks, adequate social distancing, or medically separating individuals when they exhibited symptoms and testing for covid-19. Numerous prisons also instituted severe lockdowns, which exacerbated mental and medical health conditions, prevented people from showering or making phone calls, and limited or stopped access to necessary services such as ongoing medical care for other conditions and access to their attorneys. Pilp engaged in discussions with at least 3 county prisons in encouraging them to utilize science-based practices to protect incarcerated individuals. Pilp also advocated on behalf of several individuals. For example, pilp successfully advocated on behalf of a man held in federal prison seeking religious accommodations during ramadan so that he could take his medications during religiously appropriate times, where the scheduling has been made more difficult due to covid-19 operations at the prison. Pilp also advocated for an individual who attempted suicide in county jail, where his mental illness was exacerbated during the lockdown conditions due to covid-19, and obtained additional recreation time, the ability to call his family during regular hours, and greater access to mental health care. Certain situations have necessitated litigation, and pilp has filed two class actions lawsuits relating to covid-19 and prisons. On april 7, 2020, pilp filed graham v. Allegheny county jail (in partnership with aclu-pa, abolitionist law center, and dechert llp) because while the county decreased the jail population, allegheny county jail consolidated all individuals into closer living quarters, failed to separate medically vulnerable incarcerated people, and otherwise did not provide protections against covid-19. Pilp has since reached a settlement on a preliminary injunction and continues to litigate the case. On april 20, 2020, pilp filed remick v. City of philadelphia, 20 civ. 1959 (e.d. Pa) against the philadelphia department of prisons (in partnership with kairys, rudovsky, messing and feinberg, aclu-pa, and dechert llp). Philadelphia prisons similarly had massive failures in addressing the covid-19 crisis, including not providing even the basics of soap, cleaning supplies. The philadelphia prisons instituted severely restrictive lockdowns, where people were locked in small calls for days on end without the ability to shower or call their attorneys, friends, or family. Pilp has reached a partial settlement, and continu

Form 990, Part IX, Line 11G

Contracted services: program service expenses 217,818. Management and general expenses 51,152. Fundraising expenses 0. Total expenses 268,970.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

Client deposits are held in escrow by pennsylvania institutional law project to cover court related costs.

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IRS990/ActivityOrMissionDesc0THE PENNSYLVANIA INSTITUTIONAL LAW PROJECT SEEKS TO DELIVER CIVIL LEGAL SERVICES TO THE INSTITUTIONAL POPULATION OF OUR COMMONWEALTH. DIFFICULTIES WITH ACCESS AND THE UNIQUE NATURE OF INSTITUTIONAL LEGAL ISSUES REQUIRE A SPECIALIZED METHOD OF DELIVERING SUCH SERVICES.THE PROJECT WAS CREATED AND DESIGNED TO MEET THE NEEDS OF LOW INCOME RESIDENTS OF OUR PRISONS, JAILS, STATE HOSPITALS, AND STATECENTERS.THE GOAL OF THE INSTITUTIONAL LAW PROJECT IS TO ENSURE EQUAL ACCESS TO JUSTICE FOR INDIGENT INSTITUTIONALIZED PERSONS. WE ARE A NON-PROFIT ORGANIZATION ADMINISTERED BY THE PA LEGAL AID NETWORK, INC.
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IRS990/Desc0PILP HAD AN EXCEPTIONAL YEAR IN TERMS OF ITS PROGRAM SERVICE ACCOMPLISHMENTS. PILP CONTINUED TO ADVANCE THE CONSTITUTIONAL AND CIVIL RIGHTS OF PEOPLE INCARCERATED AND INSTITUTIONALIZED IN PENNSYLVANIA, BUT PROVIDING LEGAL ADVICE AND ASSISTANCE TO OVER 1200 INDIVIDUAL CLIENTS AND LITIGATING CRITICAL ISSUES IN COURT.PILP CONTINUED TO FIGHT AGAINST SEXUAL ABUSE IN REPRESENTING AN IMMIGRATION DETAINEE HELD WITH HER 3-YEAR SON WAS SEXUALLY ABUSED BY A COUNTY STAFF MEMBER WHO HAD CUSTODIAL DUTIES OVER HER. THE CASE CULMINATED IN DECHERT LLP JOINING AS PRO BONO COUNSEL, ACTIVE PREPARATIONS FOR TRIAL, AND THEN SECURING A SIGNIFICANT SETTLEMENT FOR OUR CLIENT JUST DAYS BEFORE TRIAL. IN SEEKING EQUAL TREATMENT FOR WOMEN AND MEN, PILP HAD BROUGHT A CLASS ACTION AGAINST BERKS COUNTY JAIL FOR UNEQUAL TREATMENT OF "TRUSTY" WOMEN AND MEN. IN A FEDERAL CASE THAT MOVED AT LIGHTNING SPEED, PILP HAD WON SEVERAL PRELIMINARY INJUNCTIONS ON BEHALF OF THE WOMEN, DEFENDED THESE ORDERS ON APPEAL IN THE U.S. COURT OF APPEALS FOR THE THIRD CIRCUIT, AND THEN THE SAME YEAR, WON A WEEK-LONG CLASS ACTION JURY TRIAL.PILP CONTINUED TO REPRESENT A WOMAN WHO WAS SHACKLED WHILE GIVING BIRTH AND PLACED IN SOLITARY CONFINEMENT WHILE PREGNANT, AND FILED A CASE ON BEHALF OF A NON-BINARY INCARCERATED PERSON SEEKING ADEQUATE MEDICAL CARE, AND ACCOMMODATIONS AND HOUSING TO PROTECT THEIR SAFETY.PILP REPRESENTED 3 BLACK MEN WHO WERE PLACED IN SOLITARY CONFINEMENT AT LEBANON COUNTY JAIL FOR REFUSING TO CUT OF THEIR DREADLOCKS DUE TO RELIGIOUS REASONS. DURING LITIGATION, THE JAIL REVISED ITS POLICY AND LET THE MEN OUT OF SOLITARY CONFINEMENT.PILP ALSO CONTINUED TO ADDRESS THE HORRIFIC CONDITIONS OF CONFINEMENT AT THE UNITED STATES PENITENTIARY ("USP") AT LEWISBURG, THROUGH TWO ONGOING CLASS ACTIONS. PILP ALSO REPRESENTED A MAN INCARCERATED AT UPS LEWISBURG WHO HAD BEEN DRAGGED OFF A BUS, AND THEN PEPPER SPRAYED DUE TO HIS INABILITY TO WALK OR STAND, DESPITE NEEDING A WHEELCHAIR FOR OVER A DECADE. PILP PREPARED FOR TRIAL, AND THEN WAS ABLE TO OBTAIN A SATISFACTORY SETTLEMENT FOR THE CLIENT DAYS BEFORE TRIAL.STARTING IN MARCH 2020, PILP BEGAN TO ADDRESS THE CONCERNING COVID-19 ISSUES IN PRISONS AND JAILS, AND INITIATED A CAMPAIGN OF MONITORING, INVESTIGATION, ADVOCACY, AND LITIGATION TO PROTECT INDIVIDUALS FROM THE AFFECTS OF COVID-19 AND ENSURE HUMANE CONDITIONS. THESE ARE FURTHER DESCRIBED ABOVE.IN MAY 2020, WITH THE DEATH OF GEORGE FLOYD CATALYZING A MOVEMENT SEEKING TO ADDRESS SYSTEMIC AND STRUCTURAL RACISM, ESPECIALLY IN LAW ENFORCEMENT, PILP ISSUED A STATEMENT AGAINST SYSTEMIC VIOLENCE AND RACISM. SINCE THEN, PILP HAS ACTIVELY SOUGHT TO ADDRESS RACIAL INJUSTICES IN THE MASS INCARCERATION SYSTEM.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT (AS OF 2/19/21)
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01554122
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndivRcvdGreaterThan100KCnt01
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IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0390
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
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IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PENNSYLVANIA INSTITUTIONAL LAW PROJECT SEEKS TO DELIVER CIVIL LEGAL SERVICES TO THE INSTITUTIONAL POPULATION OF OUR COMMONWEALTH. DIFFICULTIES WITH ACCESS AND THE UNIQUE NATURE OF INSTITUTIONAL LEGAL ISSUES REQUIRE A SPECIALIZED METHOD OF DELIVERING SUCH SERVICES.THE PROJECT WAS CREATED AND DESIGNED TO MEET THE NEEDS OF LOW INCOME RESIDENTS OF OUR PRISONS, JAILS, STATE HOSPITALS, AND STATECENTERS.THE GOAL OF THE INSTITUTIONAL LAW PROJECT IS TO ENSURE EQUAL ACCESS TO JUSTICE FOR INDIGENT INSTITUTIONALIZED PERSONS. WE ARE A NON-PROFIT ORGANIZATION ADMINISTERED BY THE PA LEGAL AID NETWORK, INC.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0574481
IRS990/NetAssetsOrFundBalancesEOYAmt0681187
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0398613
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0346
IRS990/OccupancyGrp/ManagementAndGeneralAmt07327
IRS990/OccupancyGrp/ProgramServicesAmt069238
IRS990/OccupancyGrp/TotalAmt076911
IRS990/OfficeExpensesGrp/FundraisingAmt0319
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010498
IRS990/OfficeExpensesGrp/ProgramServicesAmt099204
IRS990/OfficeExpensesGrp/TotalAmt0110021
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0702
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt087229
IRS990/OtherEmployeeBenefitsGrp/TotalAmt096451
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc1TUITION & SEMINAR FEES
IRS990/OtherExpensesGrp/Desc2LIBRARY UPKEEP
IRS990/OtherExpensesGrp/Desc3DUES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1813
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2640
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3554
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IRS990/OtherExpensesGrp/ProgramServicesAmt17685
IRS990/OtherExpensesGrp/ProgramServicesAmt26047
IRS990/OtherExpensesGrp/ProgramServicesAmt35225
IRS990/OtherExpensesGrp/TotalAmt016989
IRS990/OtherExpensesGrp/TotalAmt18498
IRS990/OtherExpensesGrp/TotalAmt26687
IRS990/OtherExpensesGrp/TotalAmt35779
IRS990/OtherLiabilitiesGrp/BOYAmt0126721
IRS990/OtherLiabilitiesGrp/EOYAmt0477160
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020282
IRS990/OtherRevenueTotalAmt020282
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028646
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0561018
IRS990/OtherSalariesAndWagesGrp/TotalAmt0589664
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03711
IRS990/PayrollTaxesGrp/ProgramServicesAmt034946
IRS990/PayrollTaxesGrp/TotalAmt038657
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02440
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt022973
IRS990/PensionPlanContributionsGrp/TotalAmt025413
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023641
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024863
IRS990/PrincipalOfficerNm0SU MING YEH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0COURT AWARDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0558089
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0558089
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01085506
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0285311
IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0137237
IRS990/PYSalariesCompEmpBnftPaidAmt0814836
IRS990/PYTotalExpensesAmt01100147
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01237384
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0106706
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0578371
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0774758
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01374055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0975363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01085506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01109381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0924536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0754418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04849204
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0422
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01926
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01062401
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt04849204
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0975363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01085506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01109381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0924536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0754418
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04849204
IRS990ScheduleA/TotalSupportAmt04851130
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038963
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038963
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01447416
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032793
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1444367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01554122
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CLIENT DEPOSITS ARE HELD IN ESCROW BY PENNSYLVANIA INSTITUTIONAL LAW PROJECT TO COVER COURT RELATED COSTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01447416
IRS990ScheduleD/TotalLiabilityAmt0477160
IRS990ScheduleD/TotalRevenuePerForm990Amt01554122
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01554122
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01447416
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FROM JUNE 2019 TO JULY 2020, THE MAIN SIGNIFICANT PROGRAM SERVICES UNDERTAKEN THAT WERE NOT LISTED IN THE PRIOR YEAR'S 990 RELATE TO THE TRANSITION OR PROGRAMS TO REMOTE OPERATIONS DUE TO COVID-19. EVERY EFFORT WAS MADE TO MAINTAIN CONTINUITY OF SERVICES TO PILP'S CLIENTS, AND TO MAINTAIN COMMUNICATION THROUGH LEGAL MAIL AND LEGAL CALLS WITH INCARCERATED CLIENTS. AS OF MARCH 17, 2020, ALL 3 OF PILP'S OFFICES (PHILADELPHIA, LEWISBURG, AND PITTSBURGH) HAD EMPLOYEES WORKING REMOTELY. PILP DEVELOPED A PLAN TO HAVE LIMITED NECESSARY STAFF IN THE OFFICES, IN ORDER TO MAINTAIN NECESSARY OPERATIONS, AND AS A MEMBER AGENCY OF THE PENNSYLVANIA LEGAL AID NETWORK, WAS ALSO GRANTED A WAIVER TO MAINTAIN CERTAIN PHYSICAL BUSINESS OPERATIONS. THEREFORE, THROUGHOUT COVID-19, PILP HAS CONTINUED TO REPRESENT INDIVIDUALS IN COURT PROCEEDINGS (THAT HAD NOT BEEN STOPPED DUE TO COVID-19), AND PROVIDE LEGAL ADVICE AND ASSISTANCE. FURTHERMORE, PILP LAUNCHED A NEW FOCUS SEEKING TO MITIGATE THE SPREAD OF COVID-19 IN PRISONS, AND ENSURING HUMANE CONDITIONS DURING THE PANDEMIC. PILP HAS ACTIVELY MONITORED AND INVESTIGATED CONDITIONS IN FEDERAL, STATE, AND COUNTY PRISONS AND JAILS THROUGHOUT PENNSYLVANIA, AND ADVOCATED FOR THE HEALTH AND SAFETY OF THOUSANDS OR PRISONERS. AS EXAMPLES, PILP HAS SENT ADVOCACY LETTERS TO AT LEAST TEN (10) PRISONS EXPRESSING CONCERNS OVER THE LACK OF PROTECTIONS FROM COVID-19 AND INHUMANE LIVING CONDITIONS. PILP RECEIVED NUMEROUS REPORTS THAT CERTAIN PRISONS WERE FAILING TO PROVIDE CLEANING SUPPLIES, SOAP, MASKS, ADEQUATE SOCIAL DISTANCING, OR MEDICALLY SEPARATING INDIVIDUALS WHEN THEY EXHIBITED SYMPTOMS AND TESTING FOR COVID-19. NUMEROUS PRISONS ALSO INSTITUTED SEVERE LOCKDOWNS, WHICH EXACERBATED MENTAL AND MEDICAL HEALTH CONDITIONS, PREVENTED PEOPLE FROM SHOWERING OR MAKING PHONE CALLS, AND LIMITED OR STOPPED ACCESS TO NECESSARY SERVICES SUCH AS ONGOING MEDICAL CARE FOR OTHER CONDITIONS AND ACCESS TO THEIR ATTORNEYS. PILP ENGAGED IN DISCUSSIONS WITH AT LEAST 3 COUNTY PRISONS IN ENCOURAGING THEM TO UTILIZE SCIENCE-BASED PRACTICES TO PROTECT INCARCERATED INDIVIDUALS. PILP ALSO ADVOCATED ON BEHALF OF SEVERAL INDIVIDUALS. FOR EXAMPLE, PILP SUCCESSFULLY ADVOCATED ON BEHALF OF A MAN HELD IN FEDERAL PRISON SEEKING RELIGIOUS ACCOMMODATIONS DURING RAMADAN SO THAT HE COULD TAKE HIS MEDICATIONS DURING RELIGIOUSLY APPROPRIATE TIMES, WHERE THE SCHEDULING HAS BEEN MADE MORE DIFFICULT DUE TO COVID-19 OPERATIONS AT THE PRISON. PILP ALSO ADVOCATED FOR AN INDIVIDUAL WHO ATTEMPTED SUICIDE IN COUNTY JAIL, WHERE HIS MENTAL ILLNESS WAS EXACERBATED DURING THE LOCKDOWN CONDITIONS DUE TO COVID-19, AND OBTAINED ADDITIONAL RECREATION TIME, THE ABILITY TO CALL HIS FAMILY DURING REGULAR HOURS, AND GREATER ACCESS TO MENTAL HEALTH CARE. CERTAIN SITUATIONS HAVE NECESSITATED LITIGATION, AND PILP HAS FILED TWO CLASS ACTIONS LAWSUITS RELATING TO COVID-19 AND PRISONS. ON APRIL 7, 2020, PILP FILED GRAHAM V. ALLEGHENY COUNTY JAIL (IN PARTNERSHIP WITH ACLU-PA, ABOLITIONIST LAW CENTER, AND DECHERT LLP) BECAUSE WHILE THE COUNTY DECREASED THE JAIL POPULATION, ALLEGHENY COUNTY JAIL CONSOLIDATED ALL INDIVIDUALS INTO CLOSER LIVING QUARTERS, FAILED TO SEPARATE MEDICALLY VULNERABLE INCARCERATED PEOPLE, AND OTHERWISE DID NOT PROVIDE PROTECTIONS AGAINST COVID-19. PILP HAS SINCE REACHED A SETTLEMENT ON A PRELIMINARY INJUNCTION AND CONTINUES TO LITIGATE THE CASE. ON APRIL 20, 2020, PILP FILED REMICK V. CITY OF PHILADELPHIA, 20 CIV. 1959 (E.D. PA) AGAINST THE PHILADELPHIA DEPARTMENT OF PRISONS (IN PARTNERSHIP WITH KAIRYS, RUDOVSKY, MESSING AND FEINBERG, ACLU-PA, AND DECHERT LLP). PHILADELPHIA PRISONS SIMILARLY HAD MASSIVE FAILURES IN ADDRESSING THE COVID-19 CRISIS, INCLUDING NOT PROVIDING EVEN THE BASICS OF SOAP, CLEANING SUPPLIES. THE PHILADELPHIA PRISONS INSTITUTED SEVERELY RESTRICTIVE LOCKDOWNS, WHERE PEOPLE WERE LOCKED IN SMALL CALLS FOR DAYS ON END WITHOUT THE ABILITY TO SHOWER OR CALL THEIR ATTORNEYS, FRIENDS, OR FAMILY. PILP HAS REACHED A PARTIAL SETTLEMENT, AND CONTINU
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR OF PILP SENDS THE DRAFT 990 TO ALL BOARD MEMBERS IN ADVANCE OF THEIR MEETING IN OCTOBER, SUBSEQUENT TO THE FISCAL YEAR-END . THE BOARD APPROVES THE DRAFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR WORKS WITH ALL BOARD MEMBERS ON A REGULAR BASIS AND THE ISSUE OF POTENTIAL CONFLICTS IS DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 217,818. MANAGEMENT AND GENERAL EXPENSES 51,152. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 268,970.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0908400
IRS990/TotalAssetsEOYAmt01435038
IRS990/TotalAssetsGrp/BOYAmt0908400
IRS990/TotalAssetsGrp/EOYAmt01435038
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0975361
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03274
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205612
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01238530
IRS990/TotalFunctionalExpensesGrp/TotalAmt01447416
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0333919
IRS990/TotalLiabilitiesEOYAmt0753851

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.50$2.13$2.51$1.79$0.72
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.38$1.41$1.53$1.41$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.41$1.28$1.52$1.38$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.40$1.15$1.96$1.49$0.47
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.75$0.68$1.55$1.45$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.33$0.57$1.24$1.10$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.10$0.44$1.27$1.14$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.08$0.31$1.11$0.98$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.10$0.18$0.76$0.85$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.10$0.27$0.78$0.80$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.29$0.76$0.75$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.07$0.28$0.80$0.76$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.06$0.23$0.88
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.07$0.34$0.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.06$0.36$0.88