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Nonprofiteer
← CALIFORNIA CHANGELAWYERS

Form 990 for tax year 2023

Filed by CALIFORNIA CHANGELAWYERS.

Totals

Total revenue
$3,035,100
Total expenses
$3,419,702
Contributions and grants received
$1,888,711
Grants paid
$2,219,211
Program service revenue
$0
Investment income
$1,147,339
Other revenue
-$950
Total assets, end of year
$4,266,045
Total liabilities, end of year
$530,464
Net assets or fund balances, end of year
$3,735,581
Program services expenses (Part IX)
$2,655,954
Management and general expenses
$443,873
Fundraising expenses
$319,875
Program service expenses (Part III)
$2,655,954

Program services were 77.7% 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

    $2,500

  • 1e · Government grants (contributions)

    $503,732

  • 1f · All other contributions, gifts and grants

    $1,382,479

  • 1g · Noncash contributions included above

    $4,970

  • 3 · Investment income

    total $1,074,156 · excluded $1,074,156

  • 7a · Gross sales of assets other than inventory

    securities $513,593

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

    securities $440,410

  • 7c · Gain or loss

    securities $73,183

  • 7d · Net gain or loss

    total $73,183 · excluded $73,183

  • 8a · Fundraising events: gross income

    $4,970

  • 8a · Fundraising events: contributions included on line 1c

    $2,500

  • 8b · Fundraising events: direct expenses

    $9,129

  • 8c · Net income from fundraising events

    total -$4,159 · excluded -$4,159

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $3,209 · excluded $3,209

  • 11e · Other revenue, total

    $3,209

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,840,998 · program services $1,840,998

  • 2 · Grants to domestic individuals

    total $378,213 · program services $378,213

  • 5 · Compensation of officers, directors and key employees

    total $253,932 · program services $123,623 · management and general $52,964 · fundraising $77,345

  • 7 · Other salaries and wages

    total $428,281 · program services $208,338 · management and general $94,535 · fundraising $125,408

  • 8 · Pension plan contributions

    total $2,512 · program services $1,228 · management and general $367 · fundraising $917

  • 9 · Other employee benefits

    total $34,134 · program services $16,684 · management and general $4,982 · fundraising $12,468

  • 10 · Payroll taxes

    total $45,219 · program services $22,085 · management and general $9,693 · fundraising $13,441

  • 11c · Fees: accounting

    total $35,875 · management and general $35,875

  • 11f · Fees: investment management

    total $14,669 · management and general $14,669

  • 11g · Fees: other

    total $71,069 · program services $34,407 · management and general $36,662

  • 12 · Advertising and promotion

    total $140 · fundraising $140

  • 13 · Office expenses

    total $12,373 · program services $1,885 · management and general $5,481 · fundraising $5,007

  • 14 · Information technology

    total $22,865 · program services $10,601 · management and general $7,782 · fundraising $4,482

  • 16 · Occupancy

    total $91,399 · management and general $91,399

  • 17 · Travel

    total $37,520 · program services $15,558 · management and general $21,711 · fundraising $251

  • 19 · Conferences, conventions and meetings

    total $12,434 · program services $538 · management and general $11,896

  • 23 · Insurance

    total $20,273 · management and general $20,273

  • 24a · Other expenses: PRINTING & PUBLICATIONS

    total $52,054 · management and general $39 · fundraising $52,015

  • 24b · Other expenses: MISC FUNDRAISING EXPENS

    total $26,862 · fundraising $26,862

  • 24c · Other expenses: TRAINING

    total $10,544 · program services $40 · management and general $9,724 · fundraising $780

  • 24d · Other expenses: DUES, LICENSES, FEES

    total $4,919 · program services $1,756 · management and general $2,598 · fundraising $565

  • 24e · All other expenses

    total $23,417 · management and general $23,223 · fundraising $194

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,500 · end of year $679

  • 2 · Savings and temporary cash investments

    beginning of year $2,223,667 · end of year $1,804,110

  • 3 · Pledges and grants receivable

    beginning of year $159,450 · end of year $244,046

  • 9 · Prepaid expenses and deferred charges

    beginning of year $21,516 · end of year $9,971

  • 11 · Investments: publicly traded securities

    beginning of year $1,677,466 · end of year $2,158,089

  • 15 · Other assets

    beginning of year $149,047 · end of year $49,150

  • 17 · Accounts payable and accrued expenses

    beginning of year $81,988 · end of year $488,982

  • 25 · Other liabilities

    beginning of year $141,727 · end of year $41,482

  • 27 · Net assets without donor restrictions

    beginning of year $2,913,057 · end of year $2,679,294

  • 28 · Net assets with donor restrictions

    beginning of year $1,095,874 · end of year $1,056,287

Mission and programs · 2023

Mission

TO BUILD A BETTER JUSTICE SYSTEM FOR ALL CALIFORNIANS.

Activities or mission (Part I)

CALIFORNIA CHANGELAWYERS IS A STATEWIDE FOUNDATION WHOSE MISSION IS TO BUILD A BETTER JUSTICE SYSTEM FOR ALL CALIFORNIANS. CHANGELAWYERS EMPOWERS THE NEXT GENERATION OF LAWYERS, JUDGES, AND ACTIVISTS TO CREATE A MORE DIVERSE LEGAL PROFESSION, A FAIR JUSTICE SYSTEM, AND A BETTER CALIFORNIA.

  • CALIFORNIA CHANGELAWYERS RUNS TWO GRANT PROGRAMS, THE LEGAL EMPOWERMENT FUND AND THE LEGAL AID FUND. THE LEGAL EMPOWERMENT FUND HARNESSES THE POWER OF LAWYERS FOR GOOD. THE LEGAL AID FUND SUPPORTS ORGANIZATIONS THAT ARE CLOSING THE ACCESS TO JUSTICE GAP BY PROVIDING LEGAL ASSISTANCE TO THOSE CALIFORNIANS WHO CANNOT AFFORD ATTORNEYS. IN 2023, CALIFORNIA CHANGELAWYERS DISTRIBUTED $1,822,563 IN GRANTS THROUGH THESE TWO FUNDS.

    Expenses $1,927,589 · Grants $1,822,563

  • CALIFORNIA CHANGELAWYERS AWARDS NEXT GEN SCHOLARSHIPS TO FIRST- AND THIRD-YEAR LAW STUDENTS WHO ARE OVERWHELMINGLY THE FIRST IN THEIR FAMILY TO ATTEND LAW SCHOOL. BY SUPPORTING THE BRIGHTEST CHANGE MAKERS OF TOMORROW AS THEY BEGIN THEIR PURSUIT OF A LEGAL CAREER, WE ELIMINATE THE ROADBLOCKS THAT EXIST IN ACHIEVING SUCCESS. IN 2023, CALIFORNIA CHANGELAWYERS DISTRIBUTED $362,890 IN SCHOLARSHIPS AND SIMILAR AID.

    Expenses $481,634 · Grants $362,890

  • THE CALIFORNIA IMMIGRATION LEGAL FELLOWSHIP IS A FIRST OF ITS KIND PROGRAM IN STATE HISTORY WHICH EXPANDS ACCESS TO COUNSEL IN THE MOST UNDERSERVED RURAL REGIONS OF THE STATE. THE LEGAL FELLOWSHIP IS A THREE-YEAR CAPACITY BUILDING AND PROFESSIONAL DEVELOPMENT PROGRAM FOR RECENT LAW GRADUATES TO BECOME DEPORTATION DEFENSE PRACTITIONERS. THE CURRENT COHORT OF SEVEN FELLOWS ARE PLACED ACROSS 6 HOST ORGANIZATIONS, SOME OF WHICH HAVE NEVER PROVIDED DEPORTATION DEFENSE SERVICES TO THEIR COMMUNITIES. THE PROGRAM AIMS TO INCREASE THE NUMBER OF QUALIFIED IMMIGRATION ATTORNEYS DEFENDING CALIFORNIA RESIDENTS AGAINST FAMILY SEPARATION.

    Expenses $245,991 · Grants $33,019

  • OTHER PROGRAMS SUPPORT THE ALUMNI LEADERSHIP COUNCIL, WHICH ASSISTS CALIFORNIA CHANGELAWYERS IN ITS WORK BY PROVIDING FEEDBACK ON INITIATIVES.

    Expenses $740 · Grants $740

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

Listed in Part VII

  • Rasha Gerges Shields

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Alexis Amezcua

    CO-VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Bennie J Mackey II

    CO-VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Mark Selwyn

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Roger Perez

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Marci Rubin

    MEMBER-AT-LARGE

    Total calculated
    $0
    Hours/week
    1

  • Deepak Ahluwalia

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sheila Bapat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Teresa Beck

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Purdey Castle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cecilia Chen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Will Haney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Corin M Korenaga

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kenneth J Langan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jonathan D Libby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hon Tam Nomoto Schumann

    DIRECTOR THROUGH 5/15/2023

    Total calculated
    $0
    Hours/week
    1

  • Jasmine Singh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christopher A Stecher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michelle Ybarra

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christopher Punongbayan

    EXECUTIVE DIRECTOR

    Total calculated
    $253,932
    From this org
    $212,655
    From related orgs
    $0
    Other
    $41,277
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,655
    Bonus
    $15,000
    Other
    $0
    Deferred
    $6,306
    Nontaxable benefits
    $34,971
    Filer's total
    $253,932

  • Jasjit Singh

    DIRECTOR OF PROGRAMS

    Total calculated
    $159,278
    From this org
    $145,450
    From related orgs
    $0
    Other
    $13,828
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,450
    Bonus
    $5,000
    Other
    $0
    Deferred
    $4,214
    Nontaxable benefits
    $9,614
    Filer's total
    $159,278

  • Carlos Aguilar

    CHIEF CONTENT DIRECTOR

    Total calculated
    $118,567
    From this org
    $107,484
    From related orgs
    $0
    Other
    $11,083
    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 · 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
THE ORGANIZATION PROVIDED BONUSES TO CERTAIN INDIVIDUALS REPORTED ON FORM 990, PART VII AND/OR SCHEDULE J, PART II WHICH WOULD BE CONSIDERED "NON-FIXED PAYMENTS" IN THAT DISCRETION (IN PART) WAS UTILIZED TO DETERMINE THE AMOUNT OF BONUS PAYMENT AND/OR WHETHER TO MAKE A BONUS PAYMENT.

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

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

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CAL BAR AFFINITY INC

    C · ADMINISTER AFFINITY AND INSURANCE PROGRAMS · CA · 100% owned · share of income $2,182,337 · share of assets $1,143,929 · controlled entity

    Directly controlled by CALIFORNIA CHANGELAWYERS

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202413139349302946

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