Skip to content
Nonprofiteer
← CHILDRENS LAW CENTER OF CALIFORNIA

Form 990 for tax year 2023

Filed by CHILDRENS LAW CENTER OF CALIFORNIA.

Totals

Total revenue
$81,377,619
Total expenses
$82,883,077
Contributions and grants received
$80,178,725
Grants paid
$0
Program service revenue
$0
Investment income
$1,228,885
Other revenue
-$29,991
Total assets, end of year
$51,859,515
Total liabilities, end of year
$15,005,888
Net assets or fund balances, end of year
$36,853,627
Program services expenses (Part IX)
$71,737,823
Management and general expenses
$10,888,100
Fundraising expenses
$257,154
Program service expenses (Part III)
$71,737,823

Program services were 86.6% 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.

  • 1c · Fundraising events

    $262,830

  • 1e · Government grants (contributions)

    $77,453,740

  • 1f · All other contributions, gifts and grants

    $2,462,155

  • 1g · Noncash contributions included above

    $206,862

  • 3 · Investment income

    total $1,228,885 · excluded $1,228,885

  • 8a · Fundraising events: gross income

    $16,500

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

    $262,830

  • 8b · Fundraising events: direct expenses

    $147,620

  • 8c · Net income from fundraising events

    total -$131,120 · excluded -$131,120

  • 11a · Other revenue: OTHER INCOME

    total $101,129 · excluded $101,129

  • 11e · Other revenue, total

    $101,129

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $519,730 · program services $311,838 · management and general $207,892

  • 7 · Other salaries and wages

    total $60,624,680 · program services $53,398,926 · management and general $7,078,455 · fundraising $147,299

  • 8 · Pension plan contributions

    total $3,106,967 · program services $2,732,585 · management and general $366,632 · fundraising $7,750

  • 9 · Other employee benefits

    total $5,788,165 · program services $5,081,023 · management and general $692,791 · fundraising $14,351

  • 10 · Payroll taxes

    total $4,264,611 · program services $3,739,932 · management and general $514,138 · fundraising $10,541

  • 11b · Fees: legal

    total $33,192 · program services $33,192

  • 11c · Fees: accounting

    total $74,268 · management and general $74,268

  • 11d · Fees: lobbying

    total $4,516 · management and general $4,516

  • 11f · Fees: investment management

    total $70,524 · management and general $70,524

  • 11g · Fees: other

    total $196,473 · program services $16,166 · management and general $111,699 · fundraising $68,608

  • 13 · Office expenses

    total $589,677 · program services $387,265 · management and general $194,770 · fundraising $7,642

  • 16 · Occupancy

    total $2,721,088 · program services $2,083,435 · management and general $636,690 · fundraising $963

  • 17 · Travel

    total $1,034,881 · program services $993,188 · management and general $41,693

  • 19 · Conferences, conventions and meetings

    total $509,678 · program services $493,506 · management and general $16,172

  • 22 · Depreciation, depletion and amortization

    total $510,609 · management and general $510,609

  • 23 · Insurance

    total $733,811 · program services $423,494 · management and general $310,317

  • 24a · Other expenses: PROGRAM EXPENSES

    total $636,464 · program services $636,464

  • 24b · Other expenses: CONFLICT PANEL

    total $485,715 · program services $485,715

  • 24c · Other expenses: VISITATION EXPENSE

    total $320,373 · program services $320,373

  • 24d · Other expenses: CLIENT NEEDS

    total $224,728 · program services $224,728

  • 24e · All other expenses

    total $432,927 · program services $375,993 · management and general $56,934

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,287,964 · end of year $275,575

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $479,831

  • 3 · Pledges and grants receivable

    beginning of year $2,048,013 · end of year $1,436,995

  • 4 · Accounts receivable

    beginning of year $18,755,912 · end of year $19,225,494

  • 9 · Prepaid expenses and deferred charges

    beginning of year $441,365 · end of year $366,912

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

    $3,379,350

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

    $1,820,909

  • 10c · Land, buildings and equipment, net

    beginning of year $1,804,058 · end of year $1,558,441

  • 11 · Investments: publicly traded securities

    beginning of year $21,645,090 · end of year $21,995,460

  • 15 · Other assets

    beginning of year $8,002,236 · end of year $6,520,807

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,259,494 · end of year $8,083,245

  • 21 · Escrow or custodial account liability

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

  • 25 · Other liabilities

    beginning of year $8,359,444 · end of year $6,887,763

  • 27 · Net assets without donor restrictions

    beginning of year $34,596,652 · end of year $34,622,931

  • 28 · Net assets with donor restrictions

    beginning of year $3,734,168 · end of year $2,230,696

Mission and programs · 2023

Mission

THE MISSION OF THE CHILDREN'S LAW CENTER IS TO (1) PROVIDE LEGAL REPRESENTATION AND RELATED SERVICES TO PERSONS WHO ARE PARTIES TO DEPENDENCY COURTS (2) PROVIDE ASSISTANCE TO CHILDREN AND FAMILIES AT RISK OF ENTERING THE CHILD WELFARE SYSTEM OR IN NEED OF ADVOCACY TO PROMOTE PERMANENCE, SELF-SUFFICIENCY AND WELL-BEING AND (3) IMPACT 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. ALL 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 DEPENDENCY COURT PROCEEDINGS IN LOS ANGELES, SACRAMENTO, AND PLACER COUNTIES. CLC ATTORNEYS MADE 133,010 COURT APPEARANCES ON BEHALF OF VULNERABLE YOUNG CLIENTS IN FISCAL YEAR JUNE 30, 2024.

    Expenses $71,737,823

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

Listed in Part VII

  • Leslie Heimov

    PRESIDENT

    Total calculated
    $296,490
    From this org
    $268,246
    From related orgs
    $0
    Other
    $28,244
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $260,636
    Bonus
    $7,500
    Other
    $110
    Deferred
    $15,638
    Nontaxable benefits
    $12,606
    Filer's total
    $296,490

  • Jennifer Perry

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1

  • Rusty Areias

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dara Barker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Richard E Drooyan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dario Frommer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rex S Heinke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Barbara Yanow Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Neal Kaufman MD MPH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roland Kelly

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sally Kelly

    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

  • Samson Mengistu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Patricia Phillips

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Terri Robinson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Milagros Saxon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tom Pfister

    DIRECTOR (UNTIL 12/2023)

    Total calculated
    $0
    Hours/week
    1

  • John Moll

    OPERATIONS DIRECTOR

    Total calculated
    $252,450
    From this org
    $232,079
    From related orgs
    $0
    Other
    $20,371
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $218,483
    Bonus
    $7,500
    Other
    $6,096
    Deferred
    $13,751
    Nontaxable benefits
    $6,620
    Filer's total
    $252,450

  • Pansy Au

    CHIEF FINANCIAL OFFICER

    Total calculated
    $218,367
    From this org
    $199,974
    From related orgs
    $0
    Other
    $18,393
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,864
    Bonus
    $13,000
    Other
    $110
    Deferred
    $10,970
    Nontaxable benefits
    $7,423
    Filer's total
    $218,367

  • David Estep

    SOUTHERN CALIFORNIA REGIONAL DIR.

    Total calculated
    $246,678
    From this org
    $220,993
    From related orgs
    $0
    Other
    $25,685
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,383
    Bonus
    $7,500
    Other
    $110
    Deferred
    $13,079
    Nontaxable benefits
    $12,606
    Filer's total
    $246,678

  • Phyllis Stricklan

    DIR. OF DIVERSITY, EQUITY, AND INCLUSION

    Total calculated
    $237,571
    From this org
    $224,554
    From related orgs
    $0
    Other
    $13,017
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,344
    Bonus
    $7,500
    Other
    $6,710
    Deferred
    $13,017
    Nontaxable benefits
    $0
    Filer's total
    $237,571

  • Susan Abrams

    DEPUTY DIRECTOR

    Total calculated
    $220,547
    From this org
    $208,890
    From related orgs
    $0
    Other
    $11,657
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $192,080
    Bonus
    $14,500
    Other
    $2,310
    Deferred
    $11,657
    Nontaxable benefits
    $0
    Filer's total
    $220,547

  • Princess Baltimore

    FIRM DIRECTOR

    Total calculated
    $219,007
    From this org
    $207,774
    From related orgs
    $0
    Other
    $11,233
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,564
    Bonus
    $7,500
    Other
    $6,710
    Deferred
    $11,233
    Nontaxable benefits
    $0
    Filer's total
    $219,007

  • Barbara Duey

    SUPERVISING ATTORNEY

    Total calculated
    $218,791
    From this org
    $199,836
    From related orgs
    $0
    Other
    $18,955
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,226
    Bonus
    $11,500
    Other
    $110
    Deferred
    $11,532
    Nontaxable benefits
    $7,423
    Filer's total
    $218,791

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
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202531349349309243

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.