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← UNCOMMON LAW

Form 990 for tax year 2023

Filed by UNCOMMON LAW.

Totals

Total revenue
$3,021,275
Total expenses
$3,428,593
Contributions and grants received
$2,951,671
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$69,604
Total assets, end of year
$4,222,000
Total liabilities, end of year
$710,875
Net assets or fund balances, end of year
$3,511,125
Program services expenses (Part IX)
$3,081,804
Management and general expenses
$245,052
Fundraising expenses
$101,737
Program service expenses (Part III)
$3,081,804

Program services were 89.9% 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)

    $1,881,034

  • 1f · All other contributions, gifts and grants

    $1,070,637

  • 3 · Investment income

    total $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $95,289

  • 8b · Fundraising events: direct expenses

    $34,138

  • 8c · Net income from fundraising events

    total $61,151

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Other revenue

    total $8,453 · related or exempt $8,453

  • 11e · Other revenue, total

    $8,453

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $193,814 · program services $181,640 · management and general $6,219 · fundraising $5,955

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,044,627 · program services $1,916,195 · management and general $65,612 · fundraising $62,820

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $225,950 · program services $211,318 · management and general $7,662 · fundraising $6,970

  • 10 · Payroll taxes

    total $175,828 · program services $164,819 · management and general $5,596 · fundraising $5,413

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $22,669 · program services $22,669

  • 11c · Fees: accounting

    total $26,524 · management and general $26,524

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $245,070 · program services $126,499 · management and general $118,555 · fundraising $16

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $14,339 · program services $12,985 · management and general $925 · fundraising $429

  • 14 · Information technology

    total $32,001 · program services $29,660 · management and general $1,040 · fundraising $1,301

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $122,265 · program services $114,638 · management and general $3,841 · fundraising $3,786

  • 17 · Travel

    total $158,491 · program services $155,903 · management and general $631 · fundraising $1,957

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $2,788 · management and general $901 · fundraising $1,887

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,099 · program services $3,842 · management and general $130 · fundraising $127

  • 23 · Insurance

    total $17,315 · program services $13,580 · management and general $3,283 · fundraising $452

  • 24a · Other expenses: Event

    total $35,017 · program services $224 · management and general $6 · fundraising $34,787

  • 24b · Other expenses: Dues and memberships

    total $32,916 · program services $25,987 · management and general $1,512 · fundraising $5,417

  • 24c · Other expenses: Program supplies

    total $23,056 · program services $23,056

  • 24d · Other expenses: Staff training and development

    total $22,012 · program services $21,241 · management and general $403 · fundraising $368

  • 24e · All other expenses

    total $29,812 · program services $57,548 · management and general $2,212 · fundraising -$29,948

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,295,739 · end of year $2,481,645

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $1,801,430 · end of year $1,565,399

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $29,912 · end of year $43,693

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

    $10,249

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

    $5,807

  • 10c · Land, buildings and equipment, net

    beginning of year $8,540 · end of year $4,442

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $233,385 · end of year $126,821

  • 17 · Accounts payable and accrued expenses

    beginning of year $165,501 · end of year $132,564

  • 19 · Deferred revenue

    beginning of year $6,035 · end of year $1,875

  • 24 · Unsecured notes and loans payable

    beginning of year $21,600 · end of year $7,200

  • 25 · Other liabilities

    beginning of year $257,427 · end of year $569,236

  • 27 · Net assets without donor restrictions

    beginning of year $1,796,680 · end of year $1,909,447

  • 28 · Net assets with donor restrictions

    beginning of year $2,121,763 · end of year $1,601,678

Mission and programs · 2023

Mission

UNCOMMON LAW'S MISSION IS TO PROVIDE ACCESS TO JUSTICE AND HEALING FOR PEOPLE IMPACTED BY INCARCERATION. WE DELIVER TRAUMA-INFORMED, HEALING-CENTERED MENTAL HEALTH AND LEGAL COUNSELING TO HELP PROVIDE A SAFE PATHWAY HOME FOR PEOPLE CURRENTLY SERVING LENGTHY PRISON TERMS IN CALIFORNIA PRISONS. WE REPRESENT PEOPLE IN THEIR PAROLE HEARINGS AND HABEAS PETITIONS, AND WE ENGAGE IN LITIGATION AND POLICY ADVOCACY TO ADDRESS SYSTEMIC DISCRIMINATION IN THE CRIMINAL JUSTICE SYSTEM. WE ALSO PROVIDE TRAINING FOR PEOPLE IN PRISON, ATTORNEYS, FAMILY MEMBERS, AND LAW STUDENTS IN ORDER TO IMPROVE THE OVERALL QUALITY OF PREPARATION FOR AND REPRESENTATION IN PAROLE HEARINGS. OUR CLIENTS CANNOT BE RELEASED FROM PRISON UNLESS AND UNTIL THEY HAVE PARTICIPATED IN COUNSELING AND OTHER TRAINING PROGRAMS, AND CAN SHOW THE CALIFORNIA PAROLE BOARD THEY CAN SAFELY REJOIN THEIR COMMUNITIES. WE HELP THEM GET READY TO MAKE THAT SHOWING.

Activities or mission (Part I)

UnCommon Law fights to ensure that all people incarcerated for violent crime have access to healing, justice, and effective legal representation.Through our unique, trauma-informed model of advocacy, we provide the space currently missing in the system for healing, accountability, and safe pathways home from prison. In developing new self narratives, the people we serve are able to more effectively disrupt violence inside and outside prison, and become leaders who change negative societal narratives about those incarcerated for violent crime. Our groundbreaking approach is changing policy and outcomes, driven by the voices and experiences of system-impacted communities.

  • UnCommon Law provided parole resources (by mail and through online access), phone support, and legal trainings to over 9,000 incarcerated people and community members across the State.Our attorneys represented 68 clients in the parole hearing process, with 35scheduled parole hearings and 15 parole grants. Additionally, we provided 20written consultations which help non-clients reflect on their past hearing andbetter prepare for their next hearing

    Expenses $3,081,804

  • We launched a cohort at our second location of the Home After Harm program: Salinas Valley State Prison (SVSP). In addition to this inaugural cohort at SVSP, we launched the second cohort at California State Prison- Los Angeles County (Lancaster) following the first Lancaster graduation in 2022.UnCommon Laws Policy team introduced a bill to the California State Legislature, SB82, to increase judicial oversight and legal protections for people challenging parole denials.

As filed on the 2023 return.

Listed in Part VII

  • Keith Wattley

    Executive Dir.

    Total calculated
    $193,814
    From this org
    $193,814
    From related orgs
    $0
    Other
    $0
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $193,814
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $193,814
  • Lilliana B Paratore

    Dir. Legal Service

    Total calculated
    $127,391
    From this org
    $127,391
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Katy Dybwad

    Dir.Finance & Oper

    Total calculated
    $123,471
    From this org
    $123,471
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Ann M Roge

    Dir of Dev. & Comm

    Total calculated
    $101,460
    From this org
    $101,460
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Erin Scott

    Finance Chair

    Total calculated
    $0
    Hours/week
    2
  • Carletha Sterling

    Board Chair

    Total calculated
    $0
    Hours/week
    2
  • Kwame Marfo

    Secretary

    Total calculated
    $0
    Hours/week
    2
  • Ernest Hammond III

    Board member

    Total calculated
    $0
    Hours/week
    2
  • Satch Slavin

    Board member

    Total calculated
    $0
    Hours/week
    2
  • Eddy Zheng

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Rob Eber

    Fundraising Chr

    Total calculated
    $0
    Hours/week
    2
  • Paul Petrequin

    Audit Chair

    Total calculated
    $0
    Hours/week
    2

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 committee
  • 3 · Written employment contract
  • 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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
16 October 2024
IRS schema version
2023v5.1
Source object
202402909349301445

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