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Nonprofiteer
← OREGON LAW CENTER

Form 990 for tax year 2023

Filed by OREGON LAW CENTER.

Totals

Total revenue
$14,380,967
Total expenses
$13,315,066
Contributions and grants received
$13,664,705
Grants paid
$613,938
Program service revenue
$611,227
Investment income
$36,855
Other revenue
$68,180
Total assets, end of year
$8,534,053
Total liabilities, end of year
$3,177,121
Net assets or fund balances, end of year
$5,356,932
Program services expenses (Part IX)
$11,853,615
Management and general expenses
$1,439,997
Fundraising expenses
$21,454
Program service expenses (Part III)
$11,853,615

Program services were 89.0% 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)

    $2,213,768

  • 1f · All other contributions, gifts and grants

    $11,450,937

  • 2a · Program service revenue: ATTORNEY FEES

    total $358,464 · related or exempt $358,464

  • 2b · Program service revenue: CONTRACT REVENUE

    total $252,763 · related or exempt $252,763

  • 3 · Investment income

    total $70,523 · excluded $70,523

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

    other assets $33,668

  • 7c · Gain or loss

    other assets -$33,668

  • 7d · Net gain or loss

    total -$33,668 · excluded -$33,668

  • 11a · Other revenue: OTHER

    total $68,180 · excluded $68,180

  • 11e · Other revenue, total

    $68,180

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $577,461 · program services $577,461

  • 2 · Grants to domestic individuals

    total $36,477 · program services $36,477

  • 5 · Compensation of officers, directors and key employees

    total $285,854 · program services $4,811 · management and general $268,215 · fundraising $12,828

  • 7 · Other salaries and wages

    total $7,959,644 · program services $7,239,085 · management and general $716,961 · fundraising $3,598

  • 8 · Pension plan contributions

    total $477,511 · program services $434,517 · management and general $42,782 · fundraising $212

  • 9 · Other employee benefits

    total $1,332,605 · program services $1,212,761 · management and general $119,387 · fundraising $457

  • 10 · Payroll taxes

    total $707,241 · program services $625,343 · management and general $80,696 · fundraising $1,202

  • 11b · Fees: legal

    total $42,487 · program services $37,567 · management and general $4,848 · fundraising $72

  • 11c · Fees: accounting

    total $23,450 · management and general $23,450

  • 11d · Fees: lobbying

    total $53,140 · program services $46,987 · management and general $6,063 · fundraising $90

  • 11g · Fees: other

    total $266,430 · program services $256,312 · management and general $9,625 · fundraising $493

  • 13 · Office expenses

    total $132,034 · program services $116,745 · management and general $15,065 · fundraising $224

  • 14 · Information technology

    total $165,485 · program services $146,322 · management and general $18,882 · fundraising $281

  • 16 · Occupancy

    total $703,985 · program services $622,463 · management and general $80,325 · fundraising $1,197

  • 17 · Travel

    total $55,915 · program services $49,440 · management and general $6,380 · fundraising $95

  • 19 · Conferences, conventions and meetings

    total $14,337 · program services $12,677 · management and general $1,636 · fundraising $24

  • 22 · Depreciation, depletion and amortization

    total $94,166 · program services $83,262 · management and general $10,744 · fundraising $160

  • 23 · Insurance

    total $51,092 · program services $45,175 · management and general $5,830 · fundraising $87

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $87,963 · program services $77,777 · management and general $10,037 · fundraising $149

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $70,895 · program services $62,685 · management and general $8,089 · fundraising $121

  • 24c · Other expenses: TRAINING AND EDUCATION

    total $63,509 · program services $56,155 · management and general $7,246 · fundraising $108

  • 24d · Other expenses: LITIGATION EXPENSE

    total $43,350 · program services $43,350

  • 24e · All other expenses

    total $70,035 · program services $66,243 · management and general $3,736 · fundraising $56

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,036,503 · end of year $3,346,026

  • 2 · Savings and temporary cash investments

    beginning of year $120,508 · end of year $55,904

  • 3 · Pledges and grants receivable

    beginning of year $564,953 · end of year $606,258

  • 4 · Accounts receivable

    beginning of year $77,155 · end of year $20,482

  • 9 · Prepaid expenses and deferred charges

    beginning of year $132,974 · end of year $131,304

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

    $695,581

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

    $523,812

  • 10c · Land, buildings and equipment, net

    beginning of year $279,659 · end of year $171,769

  • 11 · Investments: publicly traded securities

    beginning of year $245,784 · end of year $720,787

  • 12 · Investments: other securities

    beginning of year $2,033,028 · end of year $1,322,839

  • 15 · Other assets

    beginning of year $2,275,723 · end of year $2,158,684

  • 17 · Accounts payable and accrued expenses

    beginning of year $700,320 · end of year $653,101

  • 18 · Grants payable

    beginning of year $156,269 · end of year $143,066

  • 21 · Escrow or custodial account liability

    beginning of year $97,908 · end of year $55,903

  • 25 · Other liabilities

    beginning of year $2,534,018 · end of year $2,325,051

  • 27 · Net assets without donor restrictions

    beginning of year $3,242,902 · end of year $4,867,444

  • 28 · Net assets with donor restrictions

    beginning of year $1,034,870 · end of year $489,488

Mission and programs · 2023

Mission

TO ACHIEVE JUSTICE FOR THE LOW INCOME COMMUNITIES OF OREGON BY PROVIDING A FULL RANGE OF THE HIGHEST QUALITY CIVIL LEGAL SERVICES.

Activities or mission (Part I)

PROVIDE LEGAL SERVICES TO LOW-INCOME INDIVIDUALS.

  • THE OREGON LAW CENTER (OLC) PROVIDES FREE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PEOPLE (THOSE LIVING AT AND BELOW 125% OF THE NATIONAL POVERTY GUIDELINES); ADVOCATES TO SUPPORT THE INTERESTS OF LOW-INCOME OREGONIANS BEFORE JUDICIAL, ADMINISTRATIVE AND LEGISLATIVE BODIES; PROVIDES COMMUNITY EDUCATION TO LOW-INCOME PEOPLE; AND MAINTAINS A PANEL OF PRO BONO ATTORNEYS. OLC EMPLOYS ATTORNEYS AND PARALEGALS WORKING IN ELEVEN OFFICES ACROSS OREGON TO PROVIDE THE FULL RANGE OF CIVIL LEGAL ASSISTANCE TO CLIENTS WHO LIVE IN POVERTY. (CONTINUED ON SCHEDULE O.)THE TYPES OF SERVICES PROVIDED BY OLC INCLUDE: CONSULTATION AND ADVICE; BRIEF SERVICE; COMMUNITY EDUCATION/SELF-HELP/PRO SE FORMS/WEBSITES; NEGOTIATION/MEDIATION; REPRESENTATION IN ADMINISTRATIVE PROCEEDINGS; COURT REPRESENTATION; LIMITED APPEALS; LIMITED ADMINISTRATIVE ADVOCACY; AND LIMITED LEGISLATIVE ADVOCACY. OLC PROVIDES FREE COMMUNITY EDUCATION TO LOW-INCOME PEOPLE AND ORGANIZATIONS SERVING LOW-INCOME PEOPLE TO HELP OUR CLIENT POPULATION BETTER UNDERSTAND THEIR RIGHTS AND RESPONSIBILITIES UNDER THE LAW. OLC, WORKING IN COORDINATION WITH COMMUNITY PARTNERS, HELPS TO CREATE AND DISTRIBUTE FREE COMMUNITY EDUCATION INFORMATION ONLINE AND IN PRINT FORM. OLC EMPLOYEES DO OUTREACH TO LOCATIONS THAT ARE CONVENIENT TO LOW-INCOME CLIENTS (HOMELESS SHELTERS, SOCIAL SERVICE AGENCIES SERVING LOW-INCOME CLIENTS, NURSING HOMES, LABOR CAMPS, SUBSIDIZED HOUSING, AND SIMILAR LOCATIONS) AND OFFER FREE APPOINTMENTS TO PROVIDE ADVICE AND BRIEF SERVICE AND CONSIDER ACCEPTING A CASE FOR REPRESENTATION. OLC, WORKING IN COORDINATION WITH COMMUNITY PARTNERS, OPERATES A HOTLINE WHERE LOW-INCOME CLIENTS CALL TO RECEIVE ADVICE, BRIEF SERVICE OR REPRESENTATION ON LEGAL ISSUES RELATED TO RECEIVING PUBLIC BENEFITS, UNEMPLOYMENT INSURANCE, AND SIMILAR MATTERS. OLC ATTORNEYS CONDUCT REGULAR INTAKE INTERVIEWS WITH APPLICANTS WHO CONTACT AN OLC OFFICE. THE ATTORNEYS OFFER ADVICE, BRIEF SERVICE OR FULL REPRESENTATION IN THESE INTERVIEWS. CLIENTS ACROSS THE STATE CAN REACH OLC OFFICES BY TOLL-FREE NUMBERS TO RECEIVE ADVICE, BRIEF SERVICE AND TO SEEK REPRESENTATION. OLC MAINTAINS A PRO BONO PROGRAM WHERE APPLICANTS' CALLS ARE SCREENED AND THEN SENT TO PRIVATE ATTORNEYS WHO PROVIDE SERVICE WITHOUT CHARGE TO THE CLIENT. SOME OF THESE CASES ARE SENT TO PRO BONO CLINICS. OTHER PRO BONO CASES ARE POSTED ON A LISTSERVE WHERE PRIVATE ATTORNEYS CAN PICK UP THE CASE. CASES ARE ACCEPTED BASED ON APPLYING PRIORITIES THAT ARE SET THROUGH A ROUTINE ASSESSMENTS OF CLIENT NEEDS. OLC AVOIDS ACCEPTING FEE-GENERATING CASES THAT WOULD BE TAKEN BY PRIVATE ATTORNEYS. IN A FEW CASES THAT END UP IN LITIGATION, OLC RECOVERS ATTORNEY FEES FROM THE ADVERSE PARTY, BUT THESE COMPRISE A SMALL NUMBER OF CASES AND A SMALL PERCENTAGE OF OLC'S INCOME. ATTORNEY SALARIES ARE SET BY THE BOARD WITHOUT REFERENCE TO ATTORNEY FEES.IN THE MOST RECENT TWELVE-MONTH PERIOD FOR WHICH STATISTICS ARE AVAILABLE, OLC CLOSED 3,297 CASES, INCLUDING 43 CASES WHERE THE REPRESENTATION RESULTED IN AN ADMINISTRATIVE AGENCY DECISION AND 453 CASES WHERE THE REPRESENTATION RESULTED IN A COURT DECISION. ABOUT 15% OF THESE CASES WERE CATEGORIZED AS FAMILY LAW (ALMOST ALL OF WHICH INVOLVE DOMESTIC VIOLENCE OR CHILD ABUSE), 57% WERE CATEGORIZED AS HOUSING LAW (INCLUDING LANDLORD/TENANT, SUBSIDIZED HOUSING AND FORECLOSURE CASES), 5% WERE CATEGORIZED AS EMPLOYMENT LAW (CASES THAT ARISE UNDER STATE AND FEDERAL STATUTES RELATED TO WAGES, DISCHARGE, DISCRIMINATION, SAFETY AND SIMILAR ISSUES), 4% WERE CATEGORIZED AS INCOME MAINTENANCE (UNEMPLOYMENT INSURANCE, VETERANS' BENEFITS, SOCIAL SECURITY, AND OTHER PUBLIC BENEFITS), 4% WERE CATEGORIZED AS CONSUMER LAW, 6% WERE CATEGORIZED AS INDIVIDUAL RIGHTS (INCLUDING MENTAL HEALTH, DISABILITY RIGHTS, CIVIL RIGHTS AND HUMAN TRAFFICKING), 3% WERE CATEGORIZED AS ACCESS TO HEALTH CARE, AND 6% WERE CATEGORIZED AS WILLS/ESTATES, EDUCATION, JUVENILE, LICENSES, OR OTHERS.CLIENTS ACHIEVED A POSITIVE RESULT IN 95% OF CASES INVOLVING SOME FORM OF LITIGATION. AS A RESULT OF THIS FORM OF REPRESENTATION: 87% WERE MORE ECONOMICALLY SECURE; 88% OF THE CASES ALSO BENEFITTED THE CLIENT'S FAMILY OR HOUSEHOLD MEMBERS; AND 19% OF THE CASES BENEFITTED OTHER LOW-INCOME PEOPLE IN OREGON BEYOND THE CLIENT'S FAMILY AND HOUSEHOLD. WHERE A MATTER INVOLVED THESE SPECIFIC ISSUES: 89% OF THE CLIENTS WERE PHYSICALLY SAFER; 86% WERE BETTER ABLE TO KEEP CHILDREN SAFE; AND 85% OBTAINED OR MAINTAINED HOUSING. SOME OF THE CASES IMPROVED POLICIES AND/OR PRACTICES TO BENEFIT A LARGE NUMBER OF LOW-INCOME CLIENTS, AS WELL AS OBTAINING RESULTS FOR THE INDIVIDUAL CLIENT.

    Expenses $11,853,615 · Grants $613,938 · Revenue $611,227

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

Listed in Part VII

  • Wayne Belmont

    BOARD PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5

  • Sherisa Davis-Larry

    BOARD VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5

  • Lance Inouye

    BOARD TREASURER

    Total calculated
    $0
    Hours/week
    1.5

  • Martina Gordon

    BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1.5

  • Nicole Deering

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Amy Edwards

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dana Galaxy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sara Gray

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Anabel Hernandez-Mejia

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Aaron Jeffers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Marc D Perrin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ivan Resendiz Gutierrez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Peter Shepherd

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Assitan Sylla Traore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Marisa Wilkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • The Honorable Gary Williams

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ira Zarov

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Monica Goracke

    EXECUTIVE DIRECTOR

    Total calculated
    $160,356
    From this org
    $129,100
    From related orgs
    $0
    Other
    $31,256
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $129,100
    Bonus
    $0
    Other
    $0
    Deferred
    $7,800
    Nontaxable benefits
    $23,456
    Filer's total
    $160,356

  • Sarah Demartino

    DIRECTOR OF FINANCE

    Total calculated
    $125,498
    From this org
    $102,794
    From related orgs
    $0
    Other
    $22,704
    Hours/week
    35

  • Kristy Wood

    DIRECTOR OF OPERATIONS

    Total calculated
    $151,224
    From this org
    $121,563
    From related orgs
    $0
    Other
    $29,661
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $121,563
    Bonus
    $0
    Other
    $0
    Deferred
    $7,348
    Nontaxable benefits
    $22,313
    Filer's total
    $151,224

  • Nargess Shadbeh

    DIRECTOR OF FARMWORKER PROGRAM

    Total calculated
    $139,782
    From this org
    $116,310
    From related orgs
    $0
    Other
    $23,472
    Hours/week
    35

  • Edward Johnson

    DIRECTOR OF LITIGATION

    Total calculated
    $139,033
    From this org
    $116,060
    From related orgs
    $0
    Other
    $22,973
    Hours/week
    40

  • Jorge Lara

    STAFF ATTORNEY

    Total calculated
    $137,429
    From this org
    $114,998
    From related orgs
    $0
    Other
    $22,431
    Hours/week
    35

  • Beth Englander

    STATE SUPPORTED UNIT ATTORNEY

    Total calculated
    $136,869
    From this org
    $109,200
    From related orgs
    $0
    Other
    $27,669
    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 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 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

The filer's explanations (Part III)

PART I, LINE 3
THE SALARY OF THE EXECUTIVE DIRECTOR WAS SET BY THE BOARD OF DIRECTORS. THIS ACTION IS NOTED IN THE MINUTES. THE BOARD REVIEWS SALARIES PAID FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS IN MAKING THE DECISION. AN OFFICER OF THE BOARD SENDS WRITTEN DIRECTIONS TO THE DIRECTOR OF FINANCE WHEN THE EXECUTIVE DIRECTOR'S SALARY IS CHANGED BY THE BOARD. THE SALARY FOR THE DIRECTOR OF FINANCE WAS APPROVED BY THE TREASURER OF THE BOARD AND THE EXECUTIVE DIRECTOR BASED ON THE SALARIES PAID FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THE COMPENSATION OF OTHER EMPLOYEES IS SET BY THE EXECUTIVE DIRECTOR BASED ON WRITTEN SALARY SCALES THAT HAVE BEEN APPROVED BY THE BOARD. THE BOARD APPROVES SALARY SCALES AFTER REVIEWING SALARIES PAID FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS AND BARGAINING WITH THE OLC'S EMPLOYEE'S UNION FOR POSITIONS LOCATED WITHIN THE BARGAINING UNIT.

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

Provenance

Return type
form_990
Tax year
2023
Filed
15 July 2024
IRS schema version
2023v5.1
Source object
202441979349301374

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