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Nonprofiteer
← CHILDRENS LAW CENTER OF CALIFORNIA

Form 990 for tax year 2024

Filed by CHILDRENS LAW CENTER OF CALIFORNIA.

Totals

Total revenue
$82,048,499
Total expenses
$79,568,411
Contributions and grants received
$81,047,681
Grants paid
$0
Program service revenue
$0
Investment income
$1,084,503
Other revenue
-$83,685
Total assets, end of year
$52,972,317
Total liabilities, end of year
$13,490,458
Net assets or fund balances, end of year
$39,481,859
Program services expenses (Part IX)
$68,834,085
Management and general expenses
$10,552,880
Fundraising expenses
$181,446
Program service expenses (Part III)
$68,834,085

Program services were 86.5% 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

    $123,598

  • 1e · Government grants (contributions)

    $73,460,957

  • 1f · All other contributions, gifts and grants

    $7,463,126

  • 1g · Noncash contributions included above

    $179,571

  • 3 · Investment income

    total $1,084,503 · excluded $1,084,503

  • 8a · Fundraising events: gross income

    $5,400

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

    $123,598

  • 8b · Fundraising events: direct expenses

    $102,769

  • 8c · Net income from fundraising events

    total -$97,369 · excluded -$97,369

  • 11a · Other revenue: OTHER INCOME

    total $13,684 · excluded $13,684

  • 11e · Other revenue, total

    $13,684

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $775,348 · program services $465,209 · management and general $310,139

  • 7 · Other salaries and wages

    total $57,526,165 · program services $50,746,158 · management and general $6,641,281 · fundraising $138,726

  • 8 · Pension plan contributions

    total $3,145,852 · program services $2,757,192 · management and general $380,878 · fundraising $7,782

  • 9 · Other employee benefits

    total $5,895,706 · program services $5,150,244 · management and general $731,031 · fundraising $14,431

  • 10 · Payroll taxes

    total $4,289,530 · program services $3,743,552 · management and general $535,511 · fundraising $10,467

  • 11b · Fees: legal

    total $35,269 · program services $35,269

  • 11c · Fees: accounting

    total $64,600 · management and general $64,600

  • 11d · Fees: lobbying

    total $3,622 · management and general $3,622

  • 11f · Fees: investment management

    total $96,676 · management and general $96,676

  • 11g · Fees: other

    total $85,176 · program services $16,176 · management and general $69,000

  • 13 · Office expenses

    total $455,851 · program services $335,775 · management and general $110,821 · fundraising $9,255

  • 16 · Occupancy

    total $2,806,461 · program services $2,041,982 · management and general $763,694 · fundraising $785

  • 17 · Travel

    total $1,170,333 · program services $1,146,072 · management and general $24,261

  • 19 · Conferences, conventions and meetings

    total $344,718 · program services $331,809 · management and general $12,909

  • 22 · Depreciation, depletion and amortization

    total $460,167 · management and general $460,167

  • 23 · Insurance

    total $698,483 · program services $397,243 · management and general $301,240

  • 24a · Other expenses: PROGRAM EXPENSES

    total $523,533 · program services $523,533

  • 24b · Other expenses: CONFLICT PANEL

    total $467,467 · program services $467,467

  • 24c · Other expenses: VISITATION EXPENSE

    total $210,794 · program services $210,794

  • 24d · Other expenses: BAR ASSOCIATION DUES

    total $170,394 · program services $170,394

  • 24e · All other expenses

    total $342,266 · program services $295,216 · management and general $47,050

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $275,575 · end of year $4,569,834

  • 2 · Savings and temporary cash investments

    beginning of year $479,831 · end of year $235,132

  • 3 · Pledges and grants receivable

    beginning of year $1,436,995 · end of year $2,953,504

  • 4 · Accounts receivable

    beginning of year $19,225,494 · end of year $16,097,180

  • 9 · Prepaid expenses and deferred charges

    beginning of year $366,912 · end of year $341,280

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

    $3,424,851

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

    $2,281,076

  • 10c · Land, buildings and equipment, net

    beginning of year $1,558,441 · end of year $1,143,775

  • 11 · Investments: publicly traded securities

    beginning of year $21,995,460 · end of year $22,637,102

  • 15 · Other assets

    beginning of year $6,520,807 · end of year $4,994,510

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,083,245 · end of year $8,144,498

  • 21 · Escrow or custodial account liability

    beginning of year $34,880 · end of year $39,880

  • 25 · Other liabilities

    beginning of year $6,887,763 · end of year $5,306,080

  • 27 · Net assets without donor restrictions

    beginning of year $34,622,931 · end of year $34,264,421

  • 28 · Net assets with donor restrictions

    beginning of year $2,230,696 · end of year $5,217,438

Mission and programs · 2024

Mission

CHILDREN'S LAW CENTER OF CALIFORNIA (CLC) PROVIDES LEGAL REPRESENTATION FOR CHILDREN AND YOUTH IMPACTED BY ABUSE AND NEGLECT. WE ADVOCATE FOR OUR CLIENTS BY SUPPORTING FAMILIES; FIGHTING FOR REUNIFICATION, PERMANENCE, EDUCATIONAL OPPORTUNITY, HEALTH, AND MENTAL HEALTH WELLNESS; AND EMPOWERING AND STRENGTHENING CHILDREN, FAMILIES, AND THEIR COMMUNITIES. OUR INFORMED APPROACH TO ADVOCACY MAKES US A POWERFUL VOICE IN A LOCAL, STATEWIDE, AND NATIONAL CHILD WELFARE SYSTEM REFORM.

Activities or mission (Part I)

CHILDREN'S LAW CENTER OF CALIFORNIA'S EXEMPT PURPOSE IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS. PERSONS ACCEPTED FOR REPRESENTATION ARE REFERRED BY THE LOS ANGELES, SACRAMENTO AND PLACER COUNTY SUPERIOR COURTS.

  • CHILDREN'S LAW CENTER OF CALIFORNIA'S (CLC) MISSION IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS IN LOS ANGELES, SACRAMENTO, AND PLACER COUNTIES. CLC ATTORNEYS MADE 131,041 COURT APPEARANCES ON BEHALF OF VULNERABLE YOUNG CLIENTS IN FISCAL YEAR JUNE 30, 2025.

    Expenses $68,834,085

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Leslie Heimov

    EXECUTIVE DIRECTOR

    Total calculated
    $336,531
    From this org
    $306,824
    From related orgs
    $0
    Other
    $29,707
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $301,824
    Bonus
    $5,000
    Other
    $0
    Deferred
    $18,109
    Nontaxable benefits
    $11,598
    Filer's total
    $336,531

  • Jennifer Perry

    BOARD CHAIR & EXEC. COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Richard E Drooyan

    COMPENSATION COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Rex S Heinke

    INVESTMENT COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Roland Kelly

    AUDIT COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Sally Kelly

    FINANCE COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Samson Mengistu

    GOVERNANCE COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Milagros Saxon

    DEVELOPMENT & EVENTS COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Rusty Areias

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dara Barker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dario Frommer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Neat Kaufman MD MPH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott Langley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Carol Lifland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hon Dennis Perluss Ret

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Patricia Phillips

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Barbara Johnson

    DIRECTOR (UNTIL 12/2024)

    Total calculated
    $0
    Hours/week
    1

  • Terri Robinson

    DIRECTOR (UNTIL 03/2025)

    Total calculated
    $0
    Hours/week
    1

  • Pansy Au

    CHIEF FINANCIAL OFFICER

    Total calculated
    $248,501
    From this org
    $226,394
    From related orgs
    $0
    Other
    $22,107
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $216,394
    Bonus
    $10,000
    Other
    $0
    Deferred
    $12,984
    Nontaxable benefits
    $9,123
    Filer's total
    $248,501

  • Rosalee Villalobos

    OPERATIONS DIRECTOR

    Total calculated
    $176,268
    From this org
    $166,574
    From related orgs
    $0
    Other
    $9,694
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,174
    Bonus
    $5,000
    Other
    $2,400
    Deferred
    $9,694
    Nontaxable benefits
    $0
    Filer's total
    $176,268

  • Phyllis B Stricklan

    DIR. OF DEI

    Total calculated
    $276,110
    From this org
    $260,317
    From related orgs
    $0
    Other
    $15,793
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $248,117
    Bonus
    $5,000
    Other
    $7,200
    Deferred
    $15,319
    Nontaxable benefits
    $474
    Filer's total
    $276,110

  • David Estep

    SOUTHERN CALIFORNIA REGIONAL DIR.

    Total calculated
    $286,018
    From this org
    $252,899
    From related orgs
    $0
    Other
    $33,119
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,381
    Bonus
    $5,000
    Other
    $518
    Deferred
    $14,843
    Nontaxable benefits
    $18,276
    Filer's total
    $286,018

  • Princess Baltimore

    FIRM DIRECTOR

    Total calculated
    $243,616
    From this org
    $232,263
    From related orgs
    $0
    Other
    $11,353
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,545
    Bonus
    $5,000
    Other
    $7,718
    Deferred
    $11,353
    Nontaxable benefits
    $0
    Filer's total
    $243,616

  • Susan Abrams

    DEPUTY DIRECTOR

    Total calculated
    $239,386
    From this org
    $226,119
    From related orgs
    $0
    Other
    $13,267
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $218,719
    Bonus
    $5,000
    Other
    $2,400
    Deferred
    $13,267
    Nontaxable benefits
    $0
    Filer's total
    $239,386

  • Barbara Duey

    SUPERVISING ATTORNEY

    Total calculated
    $239,694
    From this org
    $218,629
    From related orgs
    $0
    Other
    $21,065
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,629
    Bonus
    $5,000
    Other
    $0
    Deferred
    $12,818
    Nontaxable benefits
    $8,247
    Filer's total
    $239,694

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

  • 1a · Health or social club dues or initiation fees
  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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

The filer's explanations (Part III)

PART I, LINE 1A
AS RECOMMENDED BY THE BOARD OF DIRECTORS, CHILDREN'S LAW CENTER PAYS $175/YEAR FOR A SOCIAL MEMBERSHIP FOR LESLIE HEIMOV TO THE CHANCERY CLUB.

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
2024
Filed
7 March 2026
IRS schema version
2024v5.5
Source object
202630909349301463

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