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← COLUMBIA LEGAL SERVICES

Form 990 for tax year 2022

Filed by COLUMBIA LEGAL SERVICES.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 18 December 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$8,748,661 changed to $8,712,344
Total expenses
$5,668,676 changed to $5,786,254
Contributions and grants received
$7,878,249 changed to $8,178,249
Program service revenue
$412,644 changed to $211,044
Investment income
$317,389 changed to $182,672
Total assets, end of year
$7,027,485 changed to $8,627,882
Total liabilities, end of year
$724,220 changed to $1,667,399
Net assets or fund balances, end of year
$6,303,265 changed to $6,960,483
Program services expenses
$3,485,734 changed to $3,475,979
Management and general expenses
$1,947,672 changed to $2,061,865
Fundraising expenses
$235,270 changed to $248,410
Program service expenses (Part III)
$3,485,734 changed to $3,475,979

Totals

Total revenue
$8,748,661
Total expenses
$5,668,676
Contributions and grants received
$7,878,249
Grants paid
$0
Program service revenue
$412,644
Investment income
$317,389
Other revenue
$140,379
Total assets, end of year
$7,027,485
Total liabilities, end of year
$724,220
Net assets or fund balances, end of year
$6,303,265
Program services expenses (Part IX)
$3,485,734
Management and general expenses
$1,947,672
Fundraising expenses
$235,270
Program service expenses (Part III)
$3,485,734

Program services were 61.5% 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.

  • 1f · All other contributions, gifts and grants

    $7,878,249

  • 2a · Program service revenue: ATTORNEY FEES

    total $412,644 · related or exempt $412,644

  • 3 · Investment income

    total $317,389 · excluded $317,389

  • 6a · Gross rents

    real property $79,200

  • 6b · Less rental expenses

    real property $1,902

  • 6c · Rental income or loss

    real property $77,298

  • 6d · Net rental income or loss

    total $77,298 · excluded $77,298

  • 11a · Other revenue: MISCELLANEOUS

    total $63,081 · excluded $63,081

  • 11e · Other revenue, total

    $63,081

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,356,658 · program services $1,043,494 · management and general $225,640 · fundraising $87,524

  • 7 · Other salaries and wages

    total $2,049,178 · program services $1,561,540 · management and general $417,061 · fundraising $70,577

  • 9 · Other employee benefits

    total $887,154 · program services $656,408 · management and general $173,003 · fundraising $57,743

  • 11b · Fees: legal

    total $29,874 · program services $14,427 · management and general $14,704 · fundraising $743

  • 11c · Fees: accounting

    total $84,820 · management and general $84,820

  • 11f · Fees: investment management

    total $13,559 · management and general $13,559

  • 11g · Fees: other

    total $138,738 · program services $84,540 · management and general $48,399 · fundraising $5,799

  • 12 · Advertising and promotion

    total $2,263 · program services $649 · management and general $1,614

  • 13 · Office expenses

    total $37,419 · program services $3,931 · management and general $25,362 · fundraising $8,126

  • 14 · Information technology

    total $83,654 · program services $4,168 · management and general $79,486

  • 16 · Occupancy

    total $720,094 · program services $9,656 · management and general $710,438

  • 17 · Travel

    total $24,927 · program services $21,837 · management and general $3,090

  • 20 · Interest

    total $6,581 · management and general $6,581

  • 22 · Depreciation, depletion and amortization

    total $64,444 · management and general $64,444

  • 23 · Insurance

    total $27,751 · program services $55 · management and general $27,696

  • 24a · Other expenses: DUES AND FEES

    total $68,389 · program services $35,538 · management and general $31,926 · fundraising $925

  • 24b · Other expenses: PUBLICATIONS AND RESEAR

    total $47,237 · program services $43,023 · management and general $2,861 · fundraising $1,353

  • 24c · Other expenses: PRINTING AND PUBLICATIO

    total $6,393 · program services $4,201 · management and general $283 · fundraising $1,909

  • 24d · Other expenses: POSTAGE AND SHIPPING

    total $3,452 · program services $747 · management and general $2,134 · fundraising $571

  • 24e · All other expenses

    total $16,091 · program services $1,520 · management and general $14,571

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,225,609 · end of year $354,908

  • 2 · Savings and temporary cash investments

    beginning of year $1,299,517 · end of year $1,116,498

  • 3 · Pledges and grants receivable

    end of year $3,724,306

  • 4 · Accounts receivable

    beginning of year $17,930 · end of year $3,826

  • 9 · Prepaid expenses and deferred charges

    beginning of year $130,780 · end of year $96,756

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

    $2,938,555

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

    $2,564,902

  • 10c · Land, buildings and equipment, net

    beginning of year $382,965 · end of year $373,653

  • 11 · Investments: publicly traded securities

    beginning of year $1,486,201 · end of year $1,314,331

  • 15 · Other assets

    beginning of year $562,152 · end of year $43,207

  • 17 · Accounts payable and accrued expenses

    beginning of year $680,228 · end of year $571,167

  • 19 · Deferred revenue

    beginning of year $100,394 · end of year $51,171

  • 21 · Escrow or custodial account liability

    beginning of year $539,610 · end of year $51,835

  • 25 · Other liabilities

    beginning of year $73,990 · end of year $50,047

  • 27 · Net assets without donor restrictions

    beginning of year $3,195,972 · end of year $5,788,305

  • 28 · Net assets with donor restrictions

    beginning of year $514,960 · end of year $514,960

Mission and programs · 2022

Mission

COLUMBIA LEGAL SERVICES ADVOCATES FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC, AND RACIAL EQUITY FOR PEOPLE LIVING IN POVERTY. OUR WORK IS TO END EXCLUSIONARY POLICIES THAT HAVE INVESTED IN WALLS AND BARS RATHER THAN INVESTING IN PEOPLE AND COMMUNITY POWER.

Activities or mission (Part I)

WE HOLD OURSELVES, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER ACTORS ACCOUNTABLE TO THE ROOT CAUSES OF RACISM AND THEIR MANIFESTATION IN UNFAIR TREATMENT AND INEQUITABLE ACCESS TO RESOURCES, POWER, AND OPPORTUNITIES BASED ON RACE. WE ADVOCATE FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC AND RACIAL EQUITY THROUGH A MODEL OF COMMUNITY ENGAGEMENT AND MOVEMENT LAWYERING USING THE LEGAL TOOLS OF POLICY, ADVOCACY AND IMPACT LITIGATION. WE IMAGINE A WORLD WHERE (1) WE ARE ALL FREE AND NOT CAGED IN PRISONS, JAILS, OR IMMIGRATION DETENTION; (2) HAVE EQUITABLE RIGHTS AND BENEFITS REGARDLESS OF OUR INCARCERATION OR IMMIGRATION STATUS; AND (3) ARE ABLE TO EXERCISE OUR COLLECTIVE POWER TO BUILD AND SUPPORT HEALTHY, ECONOMICALLY STABLE, AND VIBRANT COMMUNITIES.

  • LEGAL SERVICES: THROUGH COMMUNITY-LED MOVEMENT LAWYERING AND A SYSTEMIC APPROACH, WE ARE SUPPORTING COMMUNITIES AND MOVEMENTS BY BRINGING DEEP LEGAL EXPERTISE THAT IS GROUNDED IN AND STRONGLY GUIDED BY AN UNDERSTANDING OF RACE EQUITY.

    Expenses $3,485,734 · Revenue $412,644

As filed on the 2022 return.

Listed in Part VII

  • Merf Ehman

    EXECUTIVE DIRECTOR

    Total calculated
    $175,048
    From this org
    $153,733
    From related orgs
    $0
    Other
    $21,315
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $153,733
    Bonus
    $0
    Other
    $0
    Deferred
    $4,000
    Nontaxable benefits
    $17,315
    Filer's total
    $175,048

  • Antonio Ginatta

    ATTORNEY

    Total calculated
    $146,746
    From this org
    $115,699
    From related orgs
    $0
    Other
    $31,047
    Hours/week
    35

  • Amy Crewdson

    ATTORNEY

    Total calculated
    $143,394
    From this org
    $122,022
    From related orgs
    $0
    Other
    $21,372
    Hours/week
    35

  • Nicholas Straley

    ASST. ADVOCACY DIRECTOR

    Total calculated
    $142,602
    From this org
    $113,708
    From related orgs
    $0
    Other
    $28,894
    Hours/week
    35

  • Denise Davis

    CONTROLLER

    Total calculated
    $138,116
    From this org
    $116,744
    From related orgs
    $0
    Other
    $21,372
    Hours/week
    35

  • Blanca Rodriguez

    ASST. ADVOCACY DIRECTOR

    Total calculated
    $124,223
    From this org
    $111,525
    From related orgs
    $0
    Other
    $12,698
    Hours/week
    35

  • Jeff Grant

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1.4

  • Ben Golden

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1.2

  • Megan Yoshimura

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.4

  • Kathleen Albrecht

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5

  • Brenda Carlstrom

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.8

  • Carmen Mireles

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.31

  • Matthew Moersfelder

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.2

  • Brenda Morbauch

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.35

  • Bernice Blessing

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.31

  • Viveca Burnette

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Mr Hamilton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.35

  • Jamila Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.35

  • Steven Marchese

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.35

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

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
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202333209349302908

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