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← LEGAL SERVICES OF NORTHERN CALIFORNIA

Form 990 for tax year 2023

Filed by LEGAL SERVICES OF NORTHERN CALIFORNIA.

Totals

Total revenue
$14,375,532
Total expenses
$14,434,618
Contributions and grants received
$13,715,535
Grants paid
$244,414
Program service revenue
$491,013
Investment income
$175,439
Other revenue
-$6,455
Total assets, end of year
$9,639,022
Total liabilities, end of year
$6,725,540
Net assets or fund balances, end of year
$2,913,482
Program services expenses (Part IX)
$11,562,055
Management and general expenses
$2,661,962
Fundraising expenses
$210,601
Program service expenses (Part III)
$11,562,055

Program services were 80.1% 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

    $72,191

  • 1e · Government grants (contributions)

    $12,188,483

  • 1f · All other contributions, gifts and grants

    $1,454,861

  • 1g · Noncash contributions included above

    $12,674

  • 2a · Program service revenue: SETTLEMENT INCOME

    total $439,929 · related or exempt $439,929

  • 2b · Program service revenue: ATTORNEY FEE AWARDS

    total $48,084 · related or exempt $48,084

  • 2c · Program service revenue: REVIEW COMMITTEE

    total $3,000 · related or exempt $3,000

  • 3 · Investment income

    total $129,026 · excluded $129,026

  • 7a · Gross sales of assets other than inventory

    securities $384,347

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

    securities $337,934

  • 7c · Gain or loss

    securities $46,413

  • 7d · Net gain or loss

    total $46,413 · excluded $46,413

  • 8a · Fundraising events: gross income

    $0

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

    $72,191

  • 8b · Fundraising events: direct expenses

    $27,586

  • 8c · Net income from fundraising events

    total -$27,586 · excluded -$27,586

  • 11a · Other revenue: REFUND/REBATE

    total $19,932 · excluded $19,932

  • 11b · Other revenue: REGISTRATION FEES

    total $1,065 · excluded $1,065

  • 11c · Other revenue: MISCELLANEOUS

    total $134 · excluded $134

  • 11e · Other revenue, total

    $21,131

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $187,645 · program services $187,645

  • 2 · Grants to domestic individuals

    total $56,769 · program services $56,769

  • 5 · Compensation of officers, directors and key employees

    total $427,990 · program services $71,307 · management and general $354,307 · fundraising $2,376

  • 7 · Other salaries and wages

    total $8,895,672 · program services $7,331,230 · management and general $1,441,175 · fundraising $123,267

  • 8 · Pension plan contributions

    total $316,324 · program services $268,001 · management and general $42,279 · fundraising $6,044

  • 9 · Other employee benefits

    total $1,045,456 · program services $850,753 · management and general $175,410 · fundraising $19,293

  • 10 · Payroll taxes

    total $676,253 · program services $534,537 · management and general $129,559 · fundraising $12,157

  • 11c · Fees: accounting

    total $36,455 · management and general $36,455

  • 11f · Fees: investment management

    total $15,551 · management and general $15,551

  • 11g · Fees: other

    total $519,336 · program services $484,094 · management and general $23,178 · fundraising $12,064

  • 12 · Advertising and promotion

    total $20,895 · program services $15,501 · management and general $4,381 · fundraising $1,013

  • 13 · Office expenses

    total $466,100 · program services $372,641 · management and general $84,756 · fundraising $8,703

  • 14 · Information technology

    total $84,512 · program services $65,422 · management and general $17,718 · fundraising $1,372

  • 16 · Occupancy

    total $393,784 · program services $306,990 · management and general $82,559 · fundraising $4,235

  • 17 · Travel

    total $106,569 · program services $83,753 · management and general $22,343 · fundraising $473

  • 19 · Conferences, conventions and meetings

    total $80,207 · program services $54,962 · management and general $16,816 · fundraising $8,429

  • 20 · Interest

    total $75,485 · program services $74,892 · fundraising $593

  • 22 · Depreciation, depletion and amortization

    total $126,803 · program services $100,218 · management and general $26,585

  • 23 · Insurance

    total $138,003 · program services $107,570 · management and general $28,228 · fundraising $2,205

  • 24a · Other expenses: EQUIPMENT

    total $222,361 · program services $171,554 · management and general $46,619 · fundraising $4,188

  • 24b · Other expenses: TRAINING

    total $198,866 · program services $157,066 · management and general $41,694 · fundraising $106

  • 24c · Other expenses: TEMPORARY SERVICES

    total $153,304 · program services $119,133 · management and general $32,141 · fundraising $2,030

  • 24d · Other expenses: LIBRARY

    total $122,992 · program services $96,416 · management and general $25,786 · fundraising $790

  • 24e · All other expenses

    total $67,286 · program services $51,601 · management and general $14,422 · fundraising $1,263

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $453,060 · end of year $404,455

  • 2 · Savings and temporary cash investments

    beginning of year $1,364,221 · end of year $2,184,452

  • 3 · Pledges and grants receivable

    beginning of year $1,124,158 · end of year $1,603,187

  • 4 · Accounts receivable

    beginning of year $15,999 · end of year $21,171

  • 9 · Prepaid expenses and deferred charges

    beginning of year $220,312 · end of year $242,376

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

    $5,062,630

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

    $2,923,897

  • 10c · Land, buildings and equipment, net

    beginning of year $1,944,494 · end of year $2,138,733

  • 11 · Investments: publicly traded securities

    beginning of year $2,312,298 · end of year $2,439,719

  • 15 · Other assets

    beginning of year $687,957 · end of year $604,929

  • 17 · Accounts payable and accrued expenses

    beginning of year $860,928 · end of year $1,166,831

  • 19 · Deferred revenue

    beginning of year $3,608,297 · end of year $4,947,460

  • 25 · Other liabilities

    beginning of year $680,706 · end of year $611,249

  • 27 · Net assets without donor restrictions

    beginning of year $1,969,721 · end of year $1,215,321

  • 28 · Net assets with donor restrictions

    beginning of year $1,002,847 · end of year $1,698,161

Mission and programs · 2023

Mission

TO EMPOWER THE POOR TO IDENTIFY AND DEFEAT THE CAUSES AND EFFECTS OF POVERTY WITHIN THEIR COMMUNITIES BY PROVIDING HIGH QUALITY CIVIL LEGAL SERVICES TO THE POOR, SENIORS, AND PERSONS WITH DISABILITIES IN OVER TWENTY THREE COUNTIES IN N. CALIFORNIA.

Activities or mission (Part I)

TO PROVIDE HIGH QUALITY CIVIL LEGAL SERVICES TO THE POOR, SENIORS, AND PERSONS WITH DISABILITIES.

  • THE LEGAL SERVICES CORPORATION PROVIDES 26.8% OF LSNC'S TOTAL FUNDING. THIS FUNDING IS USED TO PROVIDE QUALITY LEGAL SERVICES TO ELIGIBLE LOW INCOME PEOPLE IN 23 NORTHERN CALIFORNIA COUNTIES. CALIFORNIA STATE BAR FUNDS AND EQUAL ACCESS FUNDS ARE USED TO SUPPLEMENT FUNDS REQUIRED TO PROVIDE SERVICES TO ELIGIBLE CLIENTS IN THE 23 NORTHERN CALIFORNIA COUNTIES SERVED BY LSNC. SENIOR SERVICES FUNDING PROVIDED BY AREA AGENCIES ON AGING AND THE ADMINISTRATION ON AGING TO PROVIDE HICAP, ELDER ABUSE, LEGAL SERVICES, AND A TELEPHONE HOTLINE TO ADDRESS ISSUES FACING THE ELDERLY.

    Expenses $11,562,055 · Grants $244,414 · Revenue $491,013

As filed on the 2023 return.

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

    EXECUTIVE MEMBER

    Total calculated
    $0
    Hours/week
    4 + 4 related

  • Devera Ayres

    EXECUTIVE MEMBER

    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
    $237,690
    From this org
    $203,130
    From related orgs
    $0
    Other
    $34,560
    Hours/week
    37.5 + 4 related

    Schedule J breakdown matched by us

    Base
    $203,130
    Bonus
    $0
    Other
    $0
    Deferred
    $16,250
    Nontaxable benefits
    $18,310
    Filer's total
    $237,690

  • Sharon L Hulett

    DIRECTOR OF FINANCE

    Total calculated
    $190,300
    From this org
    $158,166
    From related orgs
    $0
    Other
    $32,134
    Hours/week
    37.5 + 2 related

    Schedule J breakdown matched by us

    Base
    $158,166
    Bonus
    $0
    Other
    $0
    Deferred
    $12,647
    Nontaxable benefits
    $19,487
    Filer's total
    $190,300

  • Liza Thantranon

    REGIONAL COUNSEL

    Total calculated
    $236,657
    From this org
    $213,255
    From related orgs
    $0
    Other
    $23,402
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $213,255
    Bonus
    $0
    Other
    $0
    Deferred
    $14,928
    Nontaxable benefits
    $8,474
    Filer's total
    $236,657

  • Alysa Meyer

    DIRECTOR OF ADVOCACY

    Total calculated
    $231,804
    From this org
    $203,672
    From related orgs
    $0
    Other
    $28,132
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $203,672
    Bonus
    $0
    Other
    $0
    Deferred
    $15,651
    Nontaxable benefits
    $12,481
    Filer's total
    $231,804

  • Julie Aguilar-Rogado

    DEPUTY DIRECTOR

    Total calculated
    $220,951
    From this org
    $194,672
    From related orgs
    $0
    Other
    $26,279
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $194,672
    Bonus
    $0
    Other
    $0
    Deferred
    $15,574
    Nontaxable benefits
    $10,705
    Filer's total
    $220,951

  • Amy Williams

    DEPUTY DIRECTOR

    Total calculated
    $207,345
    From this org
    $183,647
    From related orgs
    $0
    Other
    $23,698
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $183,647
    Bonus
    $0
    Other
    $0
    Deferred
    $14,692
    Nontaxable benefits
    $9,006
    Filer's total
    $207,345

  • Sarah Steinheimer

    REGIONAL COUNSEL

    Total calculated
    $197,992
    From this org
    $175,605
    From related orgs
    $0
    Other
    $22,387
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $175,605
    Bonus
    $0
    Other
    $0
    Deferred
    $11,725
    Nontaxable benefits
    $10,662
    Filer's total
    $197,992

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

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

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

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.

  • CAPITAL PRO BONO

    501(C)(3) · COORDINATES PANEL OF PRO BONO ATTORNEYS TO PERSONS IN NEED · CA

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202433209349316693

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