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← CAPITAL PRO BONO

Form 990 for tax year 2024

Filed by CAPITAL PRO BONO.

Totals

Total revenue
$921,445
Total expenses
$737,704
Contributions and grants received
$585,037
Grants paid
$0
Program service revenue
$315,943
Investment income
$20,102
Other revenue
$363
Total assets, end of year
$1,542,886
Total liabilities, end of year
$155,283
Net assets or fund balances, end of year
$1,387,603
Program services expenses (Part IX)
$653,668
Management and general expenses
$63,595
Fundraising expenses
$20,441
Program service expenses (Part III)
$653,668

Program services were 88.6% 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.

  • 1d · Related organizations

    $121,209

  • 1e · Government grants (contributions)

    $331,408

  • 1f · All other contributions, gifts and grants

    $132,420

  • 2a · Program service revenue: SETTLEMENT INCOME

    total $315,943 · related or exempt $315,943

  • 3 · Investment income

    total $20,102 · excluded $20,102

  • 11a · Other revenue: REBATES

    total $363 · excluded $363

  • 11e · Other revenue, total

    $363

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $421,631 · program services $411,097 · management and general $3,030 · fundraising $7,504

  • 8 · Pension plan contributions

    total $15,391 · program services $14,837 · management and general $87 · fundraising $467

  • 9 · Other employee benefits

    total $60,427 · program services $58,253 · management and general $342 · fundraising $1,832

  • 10 · Payroll taxes

    total $32,293 · program services $31,131 · management and general $183 · fundraising $979

  • 11c · Fees: accounting

    total $58,555 · management and general $58,555

  • 11g · Fees: other

    total $8,525 · program services $8,320 · management and general $205

  • 12 · Advertising and promotion

    total $1,250 · program services $595 · management and general $30 · fundraising $625

  • 13 · Office expenses

    total $14,493 · program services $14,006 · management and general $287 · fundraising $200

  • 14 · Information technology

    total $16,275 · program services $15,527 · management and general $319 · fundraising $429

  • 16 · Occupancy

    total $67,902 · program services $67,902

  • 17 · Travel

    total $929 · program services $650 · fundraising $279

  • 22 · Depreciation, depletion and amortization

    total $8,157 · program services $8,157

  • 23 · Insurance

    total $8,706 · program services $8,497 · management and general $209

  • 24a · Other expenses: LIBRARY

    total $8,600 · program services $3,334 · fundraising $5,266

  • 24b · Other expenses: EQUIPMENT

    total $4,510 · program services $4,402 · management and general $108

  • 24c · Other expenses: MISCELLANEOUS

    total $4,257 · program services $3,205 · management and general $102 · fundraising $950

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $3,852 · program services $2,895 · management and general $92 · fundraising $865

  • 24e · All other expenses

    total $1,951 · program services $860 · management and general $46 · fundraising $1,045

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $34,310 · end of year $45,964

  • 2 · Savings and temporary cash investments

    beginning of year $718,471 · end of year $900,694

  • 3 · Pledges and grants receivable

    beginning of year $50 · end of year $2,002

  • 9 · Prepaid expenses and deferred charges

    beginning of year $16,117 · end of year $18,227

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

    $79,963

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

    $54,119

  • 10c · Land, buildings and equipment, net

    beginning of year $21,711 · end of year $25,844

  • 11 · Investments: publicly traded securities

    beginning of year $469,465 · end of year $469,537

  • 15 · Other assets

    beginning of year $118,900 · end of year $80,618

  • 17 · Accounts payable and accrued expenses

    beginning of year $52,962 · end of year $72,030

  • 25 · Other liabilities

    beginning of year $122,200 · end of year $83,253

  • 27 · Net assets without donor restrictions

    beginning of year $1,203,862 · end of year $1,387,603

Mission and programs · 2024

Mission

PROVIDES FREE CIVIL LEGAL SERVICES TO INDIGENT PERSONS IN SACRAMENTO AND SURROUNDING COUNTIES THROUGH THE EFFORTS OF APPROXIMATELY 47 ATTORNEYS AND 4 NON-ATTORNEY VOLUNTEERS.

Activities or mission (Part I)

TO PROVIDE FREE CIVIL LEGAL SERVICES BY A COORDINATE PANEL OF PRO BONO ATTORNEYS.

  • PROVIDED FREE LEGAL HELP TO INDIGENT RESIDENTS OF THE SACRAMENTO REGION PRIMARILY THROUGH THE USE OF VOLUNTEER ATTORNEYS, LAW STUDENTS, PARALEGALS AND INTERPRETERS. THESE VOLUNTEERS CONTRIBUTED MANY HOURS OF THEIR TIME. THE TYPE OF LEGAL PROBLEMS ADDRESSED INCLUDE BANKRUPTCY, WRONGFUL DENIAL OF UNEMPLOYMENT INSURANCE, WAGE AND HOUR VIOLATIONS, FAMILY LAW, DEBT COLLECTION, PROBATE, CONSERVATORSHIP OF ADULTS, ESTATE PLANNING AND GUARDIANSHIPS OF MINORS, AND THE ASSISTANCE PROVIDED RANGED FROM SELF-HELP AND EDUCATIONAL SERVICES TO FULL SCALE REPRESENTATION. CAPITAL PRO BONO HAD 44 ATTORNEYS AND 1 PARALEGAL WHO VOLUNTEERED THEIR TIME AND DONATED 1,056.9 HOURS IN 2024 AND SERVED 449 CLIENTS.REVENUE IS GENERATED BY SETTLEMENT INCOME.

    Expenses $653,668 · Revenue $315,943

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

Listed in Part VII

  • Robert A Stalker

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Jane B Koesche

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Annette Smith

    SECRETARY

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • John F Davis

    TREASURER

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Josie M Poras Corporon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Devera Ayres

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Mary K Dubose

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Claudia Covarrubias

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Mary U Akens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 4 related
  • Gary F Smith

    EXECUTIVE DIRECTOR

    Total calculated
    $224,399
    From this org
    $0
    From related orgs
    $184,183
    Other
    $40,216
    Hours/week
    4 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $184,183 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $20,313 related
    Nontaxable benefits
    $0 + $19,903 related
    Filer's total
    $0 + $224,399 related
  • Sharon L Hulett

    DIRECTOR OF FINANCE (ENDED 12/31/24)

    Total calculated
    $146,789
    From this org
    $0
    From related orgs
    $114,107
    Other
    $32,682
    Hours/week
    1 + 18.75 related
  • Erika Trujillo

    DIRECTOR OF FINANCE

    Total calculated
    $140,375
    From this org
    $0
    From related orgs
    $130,362
    Other
    $10,013
    Hours/week
    2 + 37.5 related
  • Heather Tiffee

    MANAGING ATTORNEY

    Total calculated
    $138,315
    From this org
    $126,689
    From related orgs
    $0
    Other
    $11,626
    Hours/week
    37.5

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

None.

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 BOARD OF DIRECTORS OF LEGAL SERVICES OF NORTHERN CALIFORNIA (ALL OF WHOM ARE INDEPENDENT) REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AND ALSO COMPARES SUCH COMPENSATION TO ALL OTHER EXECUTIVE DIRECTORS OF LEGAL SERVICES PROGRAMS IN CALIFORNIA.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LEGAL SERVICES OF NORTHERN CALIFORNIA

    501(C)(3) · PROVIDES QUALITY LEGAL SERVICES TO ELIGIBLE LOW INCOME PEOPLE · CA

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202533219349320973

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