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← NATIONAL CENTER FOR YOUTH LAW

Form 990 for tax year 2022

Filed by NATIONAL CENTER FOR YOUTH LAW.

Totals

Total revenue
$23,935,846
Total expenses
$17,513,667
Contributions and grants received
$21,715,671
Grants paid
$1,356,701
Program service revenue
$2,212,825
Investment income
$7,249
Other revenue
$101
Total assets, end of year
$31,323,967
Total liabilities, end of year
$3,581,234
Net assets or fund balances, end of year
$27,742,733
Program services expenses (Part IX)
$14,282,860
Management and general expenses
$2,267,974
Fundraising expenses
$962,833
Program service expenses (Part III)
$14,282,860

Program services were 81.6% 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)

    $4,655,369

  • 1f · All other contributions, gifts and grants

    $17,060,302

  • 2a · Program service revenue: Attorney Fees

    total $2,212,825 · related or exempt $2,212,825

  • 3 · Investment income

    total $48,021 · excluded $48,021

  • 7a · Gross sales of assets other than inventory

    securities $22,766,035

  • 7b · Less cost or other basis and sales expenses

    securities $22,806,807

  • 7c · Gain or loss

    securities -$40,772

  • 7d · Net gain or loss

    total -$40,772 · excluded -$40,772

  • 11a · Other revenue: Miscellaneous income

    total $101 · excluded $101

  • 11e · Other revenue, total

    $101

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,356,701 · program services $1,356,701

  • 5 · Compensation of officers, directors and key employees

    total $1,003,400 · program services $226,194 · management and general $605,856 · fundraising $171,350

  • 7 · Other salaries and wages

    total $9,033,758 · program services $7,757,832 · management and general $741,768 · fundraising $534,158

  • 8 · Pension plan contributions

    total $364,167 · program services $321,498 · management and general $26,774 · fundraising $15,895

  • 9 · Other employee benefits

    total $1,238,627 · program services $1,043,620 · management and general $134,464 · fundraising $60,543

  • 10 · Payroll taxes

    total $730,001 · program services $586,984 · management and general $96,770 · fundraising $46,247

  • 11c · Fees: accounting

    total $29,744 · management and general $29,744

  • 11g · Fees: other

    total $1,474,191 · program services $1,272,794 · management and general $162,884 · fundraising $38,513

  • 12 · Advertising and promotion

    total $386 · program services $386

  • 13 · Office expenses

    total $412,703 · program services $263,855 · management and general $145,775 · fundraising $3,073

  • 14 · Information technology

    total $450,696 · program services $325,899 · management and general $98,948 · fundraising $25,849

  • 16 · Occupancy

    total $734,079 · program services $580,345 · management and general $105,504 · fundraising $48,230

  • 17 · Travel

    total $288,585 · program services $268,305 · management and general $19,758 · fundraising $522

  • 19 · Conferences, conventions and meetings

    total $12,431 · program services $11,022 · management and general $1,382 · fundraising $27

  • 22 · Depreciation, depletion and amortization

    total $61,333 · program services $45,928 · management and general $10,645 · fundraising $4,760

  • 23 · Insurance

    total $53,794 · program services $22,510 · management and general $29,753 · fundraising $1,531

  • 24a · Other expenses: Staff develop./recruit.

    total $206,520 · program services $168,423 · management and general $26,744 · fundraising $11,353

  • 24b · Other expenses: Dues, licenses & fees

    total $62,529 · program services $30,564 · management and general $31,183 · fundraising $782

  • 24c · Other expenses: Bad debt expense

    total $22 · management and general $22

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $320,811 · end of year $709,302

  • 2 · Savings and temporary cash investments

    beginning of year $4,418,203 · end of year $7,029,980

  • 3 · Pledges and grants receivable

    beginning of year $7,012,577 · end of year $9,000,868

  • 4 · Accounts receivable

    beginning of year $1,240,083 · end of year $1,634,326

  • 9 · Prepaid expenses and deferred charges

    beginning of year $259,890 · end of year $336,085

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

    $735,160

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

    $611,052

  • 10c · Land, buildings and equipment, net

    beginning of year $174,274 · end of year $124,108

  • 11 · Investments: publicly traded securities

    beginning of year $9,234,338 · end of year $10,731,028

  • 15 · Other assets

    beginning of year $62,223 · end of year $1,758,270

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,401,845 · end of year $1,890,025

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,691,209

  • 27 · Net assets without donor restrictions

    beginning of year $9,847,913 · end of year $11,878,318

  • 28 · Net assets with donor restrictions

    beginning of year $11,472,641 · end of year $15,864,415

Mission and programs · 2022

Mission

Our vision is a world in which every child thrives and has a full and fair opportunity to achieve the future they envision for themselves. Our purpose is to amplify youth power, dismantle racism and other structural inequities, and build just policies, practices, and culture that center youth.Our mission is to center youth through impact litigation, policy advocacy, collaboration and research that fundamentally transforms our nation's approach to education, health, immigration, foster care, and youth justice.

Activities or mission (Part I)

Our mission is to center youth through impact litigation, policy advocacy, collaboration and research that fundamentally transforms our nation's approach to education, health, immigration, foster care, and youth justice.

  • Compassionate Education Systems (CES Formerly known as FosterEd): This program of National Center for Youth Law ("NCYL") improves the social, emotional, relational, and educational outcomes for youth in foster care, the juvenile justice system, and youth experiencing homelessness. The CES team collaborates with state and local agencies through demonstration sites to ensure that the voices of young people are central to the decision-making process on issues that impact their lives, building healing-centered school and agency cultures, and ensuring effective coordination amongst schools, community and public agencies. This team currently operates as a statewide program in Arizona focused on foster youth and demonstration sites in four California counties. Sites in Los Angeles and Contra Costa counties focus on youth in foster care, Santa Clara county focuses on youth in the juvenile justice system, and in Monterey the focus is on youth who are experiencing homelessness.

    Expenses $3,542,789 · Grants $120,000

  • Health & Information: NCYL leads the Los Angeles Reproductive Health Equity Project for Foster Youth, a collective impact initiative that partners with youth with lived experiences in the foster care system and multiple public and private agencies to dismantle system-level barriers that impede youth in LA County foster care from accessing sexual and reproductive health care and education. Our Collaborative Responses to Commercial Sexual Exploitation Initiative brings together public agencies and community partners to change perceptions, build trust, develop and implement policy, and transform systems and community responses to commercial sexual exploitation to ensure survivors are supported to heal and thrive. Finally, our Adolescent Health team works to ensure that youth across the country can access confidential healthcare, including mental healthcare, and that healthcare providers understand the laws that impact their work with adolescents.

    Expenses $3,489,060 · Grants $878,801

  • Juvenile Justice: NCYL's juvenile justice campaigns are transforming California's youth justice system and ending the use of juvenile fines and fees in states across the country. The California Youth Justice Initiative is a statewide collective impact campaign that leverages coalition building, communication strategies, training and technical assistance, and the direct engagement of youth and families to create changes based in principles of healthy youth development to juvenile justice system policies and practices.

    Expenses $2,531,604 · Grants $40,000

  • ECRA: The Education Civil Rights Alliance is a diverse and experienced group of organizers, educator organizations, community groups, professional associations, civil rights organizations, and government agencies that are committed to protecting the civil rights of marginalized students.

    Expenses $1,644,369 · Grants $317,000

  • Immigration: NCYL represents the entire class of immigrant children in U.S. federal custody, including those separated from their families, in three class-action lawsuits: Flores v. Barr, Lucas R. v. Azar, and Duchitanga v. Lloyd. Our strategies to protect the rights of immigration children and ensure that they are reunited with their families as quickly as possible include: 1) Coalition building and network strengthening; 2) Advancing impact litigation to uphold the Flores Settlement Agreement; 3) Educating the media and policymakers; and 4) Developing and disseminating resources to ensure that public systems serving immigrant children and families understand their unique traumas and respond accordingly.

    Expenses $1,262,538 · Revenue $264,691

  • Legal Strategies: NCYL defends the rights of marginalized childrenacross the country through a diverse docket of impact litigation at theschool district, county, state, and federal levels. Our class-actionlawsuits focus on bringing about systemic change in each of our coreissue areas, which include: immigration, education, youth justice,child welfare, and health.

    Expenses $1,166,220 · Revenue $1,948,134

  • Child Welfare: NCYL's is leading a national initiative to protect the rights of children in foster care by ending the overuse of psychotropic medication and ensuring they are only prescribed psychotropic medications when in their best interest.

    Expenses $613,132

  • Other small programs unrelated to the significant programs currentlylisted.

    Expenses $33,148 · Grants $900

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jason Okonofua

    President/Consultant

    Total calculated
    $9,900
    From this org
    $9,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.65
  • Mary Bissell

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Mona Tawatao

    Secretary

    Total calculated
    $0
    Hours/week
    1
  • Brian Rocca

    Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Elida Bautista

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • David Brown

    Board Member (End 12/22)

    Total calculated
    $0
    Hours/week
    1
  • Peter B Edelman

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Sophie Fanelli

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Denise Forte

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Laura K Lin

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jack Londen

    Board Member (End 12/22)

    Total calculated
    $0
    Hours/week
    1
  • Mary E McCutcheon

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Lori Schechter

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Sandeep Solanki

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Christopher Wu

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jesse Hahnel

    Executive Director

    Total calculated
    $342,698
    From this org
    $308,761
    From related orgs
    $0
    Other
    $33,937
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $278,495
    Bonus
    $30,000
    Other
    $266
    Deferred
    $12,481
    Nontaxable benefits
    $21,456
    Filer's total
    $342,698
  • Shakti Belway

    Dep. Dir. Policy & Litigation

    Total calculated
    $226,340
    From this org
    $205,812
    From related orgs
    $0
    Other
    $20,528
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $205,542
    Bonus
    $0
    Other
    $270
    Deferred
    $8,466
    Nontaxable benefits
    $12,062
    Filer's total
    $226,340
  • Karla James

    Dep. Dir. Finance & Operations

    Total calculated
    $230,801
    From this org
    $219,362
    From related orgs
    $0
    Other
    $11,439
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $214,202
    Bonus
    $0
    Other
    $5,160
    Deferred
    $8,689
    Nontaxable benefits
    $2,750
    Filer's total
    $230,801
  • Rebecca Gudeman

    Senior Director, Health

    Total calculated
    $193,661
    From this org
    $171,228
    From related orgs
    $0
    Other
    $22,433
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $170,630
    Bonus
    $0
    Other
    $598
    Deferred
    $6,979
    Nontaxable benefits
    $15,454
    Filer's total
    $193,661
  • Francis Guzman

    Sr. Dir., Youth Justice Initiative

    Total calculated
    $189,603
    From this org
    $174,222
    From related orgs
    $0
    Other
    $15,381
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $174,042
    Bonus
    $0
    Other
    $180
    Deferred
    $6,962
    Nontaxable benefits
    $8,419
    Filer's total
    $189,603
  • Laura Francois

    Senior Director, Compassionate

    Total calculated
    $197,920
    From this org
    $172,306
    From related orgs
    $0
    Other
    $25,614
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $171,720
    Bonus
    $0
    Other
    $586
    Deferred
    $7,163
    Nontaxable benefits
    $18,451
    Filer's total
    $197,920
  • Michael Harris

    Senior Director, Juvenile Justice

    Total calculated
    $205,233
    From this org
    $170,413
    From related orgs
    $0
    Other
    $34,820
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $166,544
    Bonus
    $500
    Other
    $3,369
    Deferred
    $6,946
    Nontaxable benefits
    $27,874
    Filer's total
    $205,233
  • Neha Desai

    Senior Director, Immigration

    Total calculated
    $190,518
    From this org
    $180,898
    From related orgs
    $0
    Other
    $9,620
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $174,122
    Bonus
    $0
    Other
    $6,776
    Deferred
    $6,965
    Nontaxable benefits
    $2,655
    Filer's total
    $190,518
  • Brenda Shum

    Senior Directing Attorney

    Total calculated
    $201,406
    From this org
    $164,838
    From related orgs
    $0
    Other
    $36,568
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $164,260
    Bonus
    $0
    Other
    $578
    Deferred
    $6,997
    Nontaxable benefits
    $29,571
    Filer's total
    $201,406

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 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 7
Bonuses are awarded to staff who are covering the work of positions filled by staff members who are out on leave for extended periods, or covering the work of positions open, because staff members have left the organization. Bonuses are at the discretion of, and must be approved by, the Executive Director. The salary and any bonuses for the Executive Director are set and voted on by the Board of Directors.
Part II, Column (B), Base Salaries:
Base salaries for officers, key employees, and highly compensated employees are as follows: Jesse Hahnel - $260,677 Karla James - $208,939 Shakti Belway - $208,939 Neha Desai - $172,688 Rebecca Gudeman - $172,688 Francis Guzman - $172,688 Laura Francois - $172,688 Michael Harris - $172,688 Brenda Shum - $172,688

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

  • Youth Justice Initiative sub-grant

  • To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.

  • Collaborative Responses to Commercial Sexual Exploitation sub-grant

  • To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.

  • To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.

  • Contra Costa County Office of Education

    $120,000

    Education Liaison Support

  • Youth Justice Initiative sub-grant

  • To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.

  • Colorado Circles for Change - Denver

    $40,000

    Support of a collective impact effort to reduce youth incarceration and system involvement

  • To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2022
Filed
28 July 2023
IRS schema version
2022v5.0
Source object
202312099349301221

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