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Nonprofiteer
← THE GAULT CENTER

Form 990 for tax year 2023

Filed by THE GAULT CENTER.

Totals

Total revenue
$1,753,541
Total expenses
$1,960,315
Contributions and grants received
$1,079,615
Grants paid
$0
Program service revenue
$657,287
Investment income
$16,273
Other revenue
$366
Total assets, end of year
$1,504,740
Total liabilities, end of year
$245,650
Net assets or fund balances, end of year
$1,259,090
Program services expenses (Part IX)
$1,927,349
Management and general expenses
$23,447
Fundraising expenses
$9,519
Program service expenses (Part III)
$1,927,349

Program services were 98.3% 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.

  • 1e · Government grants (contributions)

    $690,029

  • 1f · All other contributions, gifts and grants

    $389,586

  • 2a · Program service revenue: CONTRACT SERVICES

    total $588,281 · related or exempt $588,281

  • 2b · Program service revenue: PROGRAM & REGISTRATION FEES

    total $69,006 · related or exempt $69,006

  • 3 · Investment income

    total $16,273 · excluded $16,273

  • 11a · Other revenue: OTHER INCOME

    total $366 · related or exempt $366

  • 11e · Other revenue, total

    $366

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $174,053 · program services $167,671 · management and general $3,917 · fundraising $2,465

  • 7 · Other salaries and wages

    total $869,035 · program services $859,307 · management and general $5,470 · fundraising $4,258

  • 8 · Pension plan contributions

    total $14,451 · program services $14,299 · management and general $96 · fundraising $56

  • 9 · Other employee benefits

    total $68,647 · program services $67,739 · management and general $568 · fundraising $340

  • 10 · Payroll taxes

    total $84,728 · program services $83,435 · management and general $759 · fundraising $534

  • 11c · Fees: accounting

    total $109,085 · program services $104,449 · management and general $3,936 · fundraising $700

  • 11g · Fees: other

    total $182,837 · program services $181,665 · management and general $1,075 · fundraising $97

  • 13 · Office expenses

    total $100,419 · program services $96,147 · management and general $3,499 · fundraising $773

  • 17 · Travel

    total $171,588 · program services $170,341 · management and general $1,247

  • 19 · Conferences, conventions and meetings

    total $128,446 · program services $128,446

  • 22 · Depreciation, depletion and amortization

    total $4,764 · program services $4,674 · management and general $49 · fundraising $41

  • 23 · Insurance

    total $4,769 · program services $2,900 · management and general $1,851 · fundraising $18

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $41,048 · program services $40,105 · management and general $706 · fundraising $237

  • 24b · Other expenses: OTHER EXPENSES

    total $6,445 · program services $6,171 · management and general $274

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $167,510 · end of year $268,422

  • 2 · Savings and temporary cash investments

    beginning of year $803,385 · end of year $719,658

  • 3 · Pledges and grants receivable

    beginning of year $163,400 · end of year $219,566

  • 4 · Accounts receivable

    beginning of year $374,645 · end of year $288,288

  • 9 · Prepaid expenses and deferred charges

    beginning of year $10,311 · end of year $5,298

  • 10a · Land, buildings and equipment: cost or other basis

    $79,582

  • 10b · Land, buildings and equipment: accumulated depreciation

    $76,074

  • 10c · Land, buildings and equipment, net

    beginning of year $8,270 · end of year $3,508

  • 17 · Accounts payable and accrued expenses

    beginning of year $60,327 · end of year $74,157

  • 19 · Deferred revenue

    beginning of year $1,330 · end of year $171,493

  • 27 · Net assets without donor restrictions

    beginning of year $412,000 · end of year $452,182

  • 28 · Net assets with donor restrictions

    beginning of year $1,053,864 · end of year $806,908

Mission and programs · 2023

Mission

TO PROMOTE JUSTICE FOR ALL CHILDREN BY ENSURING EXCELLENCE IN YOUTH DEFENSE THROUGH THE PROVISION OF TRAINING, TECHNICAL SUPPORT, POLICY DEVELOPMENT, RESEARCH, ADVOCACY, COMMUNICATIONS, AND LEADERSHIP OPPORTUNITIES FOR LAWYERS WHO REPRESENT THE LEGAL RIGHTS OF CHILDREN.

  • YOUTH DEFENSE CLEARING HOUSE - THE GAULT CENTER PROVIDES TECHNICAL ASSISTANCE TO STATE AND LOCAL YOUTH DEFENDER SYSTEMS; OFFERS SPECIALIZED, HIGH-QUALITY, CUTTING-EDGE TRAINING TO YOUTH DEFENSE ATTORNEYS; DEVELOPS AND DISTRIBUTES MATERIALS AND RESOURCES TO IMPROVE YOUTH DEFENSE PRACTICE; AND BUILDS AND MAINTAINS THE NATION'S FOREMOST ONLINE CLEARINGHOUSE OF INFORMATION ABOUT YOUTH DEFENSE AND CHILDREN'S CONSTITUTIONAL RIGHTS.

    Expenses $941,072 · Revenue $69,371

  • YOUTH DEFENSE CONTRACTS - THE GAULT CENTER ENGAGES IN VARIOUS YOUTH DEFENSE CONTRACTS WITH STATES AND LOCALITIES TO IMPROVE THEIR YOUTH DEFENSE PRACTICE, PROVIDE TECHNICAL ASSISTANCE SUPPORT, IMPROVE YOUTH DEFENSE DATA COLLECTION, AS WELL AS PROVIDE SPECIALIZED TRAINING SUPPORT AND DEVELOP CURRICULUM TARGETED TO THE NEEDS OF EACH LOCALITY/STATE.

    Expenses $584,080 · Revenue $566,952

  • YOUTH DEFENSE LEAD SYSTEM REFORMS - THE GAULT CENTER PARTICIPATES IN SEVERAL PROJECTS AIMED AT IMPROVING YOUTH COURT SYSTEMS. THE PROJECTS FOCUS ON: DECREASING FEES AND COSTS ASSESSED AGAINST YOUTH AND FAMILIES, IMPROVING YOUTH DEFENSE CONTRACT SYSTEMS IN STATE, IMPROVING THE ACCESS TO AND QUALITY OF YOUTH DEFENSE COUNSEL FOR YOUTH INVOLVED IN JUVENILE DELINQUENCY COURT, ELIMINATING RACIAL AND ETHNIC DISPARITIES IN YOUTH COURT, AND IMPROVING PROBATION PRACTICES.

    Expenses $346,807 · Revenue $21,330

  • DE-INCARCERATION EFFORTS

    Expenses $55,390

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mary Ann Scali

    EXECUTIVE DIRECTOR

    Total calculated
    $164,715
    From this org
    $147,163
    From related orgs
    $0
    Other
    $17,552
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,163
    Bonus
    $0
    Other
    $0
    Deferred
    $4,695
    Nontaxable benefits
    $12,857
    Filer's total
    $164,715

  • Mariela Romero

    CHAIR

    Total calculated
    $0
    Hours/week
    0.35

  • Antoinette Kavanaugh

    CO-VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.77

  • Hank Stewart

    CO-VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.29

  • Ken Schmetterer

    TREASURER

    Total calculated
    $0
    Hours/week
    0.35

  • Michael Pinard

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.26

  • Patricia Lee

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Randy Hertz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.43

  • Anastacia Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.15

  • Ebony Howard

    DEPUTY DIRECTOR

    Total calculated
    $143,292
    From this org
    $131,000
    From related orgs
    $0
    Other
    $12,292
    Hours/week
    40

  • Hyeji Kim

    SENIOR YOUTH DEFENSE COUNSEL

    Total calculated
    $114,941
    From this org
    $105,000
    From related orgs
    $0
    Other
    $9,941
    Hours/week
    40

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 · 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
20 September 2024
IRS schema version
2023v5.1
Source object
202433189349307438

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