Form 990 for tax year 2023
Filed by LEGAL SERVICES FOR CHILDREN INC.
Totals
- Total revenue
- $5,798,797
- Total expenses
- $4,060,088
- Contributions and grants received
- $5,713,120
- Grants paid
- $0
- Program service revenue
- $25,000
- Investment income
- $95,543
- Other revenue
- -$34,866
- Total assets, end of year
- $6,394,950
- Total liabilities, end of year
- $595,997
- Net assets or fund balances, end of year
- $5,798,953
- Program services expenses (Part IX)
- $3,267,681
- Management and general expenses
- $328,278
- Fundraising expenses
- $464,129
- Program service expenses (Part III)
- $3,267,681
Program services were 80.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$218,956
-
1e · Government grants (contributions)
$2,030,643
-
1f · All other contributions, gifts and grants
$3,463,521
-
2a · Program service revenue: LAW SCHOOL FEES
total $25,000 · related or exempt $25,000
-
3 · Investment income
total $95,543 · excluded $95,543
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$7,350
-
8a · Fundraising events: contributions included on line 1c
$218,956
-
8b · Fundraising events: direct expenses
$42,216
-
8c · Net income from fundraising events
total -$34,866 · excluded -$34,866
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $189,346 · program services $152,424 · management and general $15,147 · fundraising $21,775
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $2,683,332 · program services $2,159,488 · management and general $213,768 · fundraising $310,076
-
8 · Pension plan contributions
total $62,500 · program services $50,300 · management and general $4,980 · fundraising $7,220
-
9 · Other employee benefits
total $316,536 · program services $254,745 · management and general $25,225 · fundraising $36,566
-
10 · Payroll taxes
total $215,054 · program services $173,074 · management and general $17,137 · fundraising $24,843
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $19,250 · management and general $19,250
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $196,543 · program services $106,825 · management and general $80,076 · fundraising $9,642
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $25,129 · program services $20,451 · management and general $2,213 · fundraising $2,465
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $100,876 · program services $81,709 · management and general $9,079 · fundraising $10,088
-
17 · Travel
total $22,787 · program services $22,787
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $32,701 · program services $30,460 · management and general $1,507 · fundraising $734
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $29,053 · program services $23,533 · management and general $2,615 · fundraising $2,905
-
24a · Other expenses: EQUIPMENT RENTAL & REPAIR
total $75,522 · program services $61,173 · management and general $6,797 · fundraising $7,552
-
24b · Other expenses: FUNDRAISING EXPENSES
total $65,092 · fundraising $65,092
-
24c · Other expenses: TELEPHONE
total $46,399 · program services $37,582 · management and general $4,177 · fundraising $4,640
-
24d · Other expenses: DUES & SUBSCRIPTIONS
total $35,568 · program services $32,996 · management and general $1,135 · fundraising $1,437
-
24e · All other expenses
total -$55,600 · program services $60,134 · management and general -$74,828 · fundraising -$40,906
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,764,777 · end of year $533,279
-
2 · Savings and temporary cash investments
end of year $1,670,019
-
3 · Pledges and grants receivable
beginning of year $710,339 · end of year $860,965
-
4 · Accounts receivable
beginning of year $75,858 · end of year $23,271
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $62,838 · end of year $100,517
-
10a · Land, buildings and equipment: cost or other basis
$36,357
-
10b · Land, buildings and equipment: accumulated depreciation
$11,317
-
10c · Land, buildings and equipment, net
beginning of year $18,673 · end of year $25,040
-
11 · Investments: publicly traded securities
beginning of year $1,485,334 · end of year $2,775,677
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $480,046 · end of year $406,182
-
17 · Accounts payable and accrued expenses
beginning of year $282,973 · end of year $281,535
-
25 · Other liabilities
beginning of year $375,204 · end of year $314,462
-
27 · Net assets without donor restrictions
beginning of year $2,989,570 · end of year $5,121,675
-
28 · Net assets with donor restrictions
beginning of year $950,118 · end of year $677,278
Mission and programs · 2023
Mission
LEGAL SERVICES FOR CHILDREN ("LSC") PROVIDES FREE REPRESENTATION TO CHILDREN AND YOUTH WHO REQUIRE LEGAL ASSISTANCE TO STABILIZE THEIR LIVES AND REALIZE THEIR FULL POTENTIAL. THROUGH A HOLISTIC TEAM APPROACH UTILIZING LEGAL ADVOCACY AND SOCIAL WORK SERVICES, OUR GOAL IS TO EMPOWER CLIENTS AND ACTIVELY INVOLVE THEM IN THE CRITICAL DECISIONS THAT IMPACT THEIR LIVES. LCS USES THIS MODEL TO ACHIEVE SAFETY, STABILITY, EDUCATIONAL SUCCESS AND FREEDOM FROM DETENTION AND DEPORTATION FOR OUR CLIENTS. IN THE 2023-2024 FISCAL YEAR, LSC REPRESENTED 650 CHILDREN AND YOUTH IN THEIR LEGAL CASES AND PROVIDED SERVICES TO A TOTAL OF 1312 CHILDREN, YOUTH, AND CONCERNED ADULTS.
-
FREEDOM FROM DEPORTATION: IMMIGRATION.CLIENTS SERVED. WE BELIEVE THAT CHILDREN AND YOUTH CANNOT REACH THEIR FULL POTENTIAL IF THEY LIVE IN FEAR OF DEPORTATION. LSC REPRESENTS CHILDREN IN IMMIGRATION CASES TO ENSURE THAT THEY CAN REMAIN IN A SAFE PLACE WITH ACCESS TO OPPORTUNITY. DURING FISCAL YEAR 2023-2024, LSC PROVIDED FULL-SCOPE LEGAL REPRESENTATION BY AN IN-HOUSE OR PRO BONO ATTORNEY IN 422 IMMIGRATION CASES AND PROVIDED SCREENINGS, KNOW YOUR RIGHTS EDUCATION, ADVOCACY, AND SOCIAL WORK SUPPORT TO 489 YOUNG PEOPLE BEING HELD IN ORR DETENTION.
Expenses $2,152,413 · Revenue $3,750
-
SAFETY AND STABILITY AT HOME: GUARDIANSHIP AND DEPENDENCY. CLIENTS SERVED. WE BELIEVE ALL CHILDREN DESERVE SAFE AND STABLE HOMES WHERE THEY HAVE ACCESS TO EDUCATION AND HEALTH OPPORTUNITIES. LSC REPRESENTS CHILDREN IN GUARDIANSHIP AND FOSTER CARE CASES TO ENSURE THAT THEY HAVE THE STABILITY THEY NEED TO THRIVE. DURING FISCAL YEAR 2023-2024, LSC REPRESENTED CHILDREN AND YOUTH IN 122 GUARDIANSHIP CASES, 87 CHILDREN IN FOSTER CARE, AND 3 CLIENTS SEEKING EMANCIPATION.
Expenses $978,134 · Revenue $17,500
-
ACCESS TO EDUCATION: EDUCATIONAL ADVOCACYCLIENTS SERVED. WE BELIEVE THAT SCHOOL DISCIPLINE IS A MAJOR DRIVING FORCE IN THE INEQUITABLE EDUCATIONAL OUTCOMES FACED BY LOW INCOME CHILDREN AND CHILDREN OF COLOR. LSC REPRESENTS BAY AREA STUDENTS IN EXPULSION HEARINGS TO ENSURE ACCESS TO EDUCATION AND TO WORK AGAINST EDUCATIONAL INEQUITY. DURING FISCAL YEAR 2023-2024, LSC PROVIDED DIRECT LEGAL REPRESENTATION IN 14 EDUCATION CASES.
Expenses $137,134 · Revenue $3,750
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Catherine SakimuraCATHERINE SAKIMURA
Executive Dir.
- Total calculated
- $189,346
- From this org
- $177,083
- From related orgs
- $0
- Other
- $12,263
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $177,083
- Bonus
- not reported
- Other
- not reported
- Deferred
- $2,500
- Nontaxable benefits
- $9,763
- Filer's total
- $189,346
-
Ronald GutierrezRONALD GUTIERREZ
CLINICAL DIRECTOR
- Total calculated
- $163,463
- From this org
- $136,513
- From related orgs
- $0
- Other
- $26,950
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $136,513
- Bonus
- not reported
- Other
- not reported
- Deferred
- $2,500
- Nontaxable benefits
- $24,450
- Filer's total
- $163,463
-
Nedra A ShawlerNEDRA A SHAWLER
LEGAL DIRECTOR
- Total calculated
- $144,135
- From this org
- $141,285
- From related orgs
- $0
- Other
- $2,850
- Hours/week
- 40
-
Joyce LupackJOYCE LUPACK
DEVELOPMENT DIR
- Total calculated
- $137,856
- From this org
- $126,783
- From related orgs
- $0
- Other
- $11,073
- Hours/week
- 40
-
Moises CruzMOISES CRUZ
OPERATIONS DIR
- Total calculated
- $132,348
- From this org
- $121,015
- From related orgs
- $0
- Other
- $11,333
- Hours/week
- 40
-
Stephany ArzagaSTEPHANY ARZAGA
ASSOC LEGAL DIR
- Total calculated
- $128,012
- From this org
- $116,690
- From related orgs
- $0
- Other
- $11,322
- Hours/week
- 40
-
Erin E MeyerERIN E MEYER
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Josh MeltzerJOSH MELTZER
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Ann AlpersANN ALPERS
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Lily Eagle Dorman ColbyLILY EAGLE DORMAN COLBY
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Mikiko Huang MDMIKIKO HUANG MD
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Scott KarchmerSCOTT KARCHMER
Treasurer
- Total calculated
- $0
- Hours/week
- 0.5
-
Sharon MeadowsSHARON MEADOWS
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
John F O'TooleJOHN F O'TOOLE
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Puppet MillsPUPPET MILLS
Secretary
- Total calculated
- $0
- Hours/week
- 0.5
-
James SchurzJAMES SCHURZ
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Suzanne StuckwischSUZANNE STUCKWISCH
Vice Chair
- Total calculated
- $0
- Hours/week
- 0.5
-
Darren TeshimaDARREN TESHIMA
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Kim A ThompsonKIM A THOMPSON
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Christopher N WuCHRISTOPHER N WU
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Christopher K ZandCHRISTOPHER K ZAND
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Asa Wynn-GrantASA WYNN-GRANT
Director
- Total calculated
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 February 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510399349300801
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