CALIFORNIA INDIAN LEGAL SERVICES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA INDIAN LEGAL SERVICES INC (EIN 94-1676390)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-31
- IRS object ID
- 202411529349300026
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-31T15:13:10-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 954557617 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harrington Group CPAs LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2698 Mataro Street | AddressLine1Txt |
| City | Pasadena | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941676390 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Indian Legal Services Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9169780960 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 117 J Street 201 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Heather Hostler | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9169780960 | PhoneNum |
| Signature | 2024-05-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Heather | PersonFirstNm |
| Person Last | Hostler | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Carlos A Davis CPA | PreparerPersonNm |
| PTIN | P02037008 | PTIN |
| Phone | 6264036801 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Heather Hostler | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 117 J Street 201 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,224,026 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.calindian.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To provide free and low cost legal services to individuals, tribes, and tribal organizations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 48 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,878,166 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,360,184 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $986,946 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $794,058 | CYProgramServiceRevenueAmt |
| PY Investment Income | $73,063 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,148 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $636 | CYOtherRevenueAmt |
| PY Total Revenue | $3,938,175 | PYTotalRevenueAmt |
| CY Total Revenue | $4,224,026 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,133,406 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,434,291 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $578,156 | PYOtherExpensesAmt |
| CY Other Expenses | $717,727 | CYOtherExpensesAmt |
| PY Total Expenses | $3,711,562 | PYTotalExpensesAmt |
| CY Total Expenses | $4,152,018 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $226,613 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $72,008 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,206,340 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,481,187 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $719,865 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $671,068 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,486,475 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,810,119 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide free and low cost legal services to individuals, tribes, and tribal organizations. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,392,773 | ExpenseAmt |
| Revenue | $794,058 | RevenueAmt |
| Desc | CILS focuses on the legal needs of the Native American community. We seek to advance Native American rights through highly efficient and effective legal services. Everything we do is informed by our history of working on behalf of Native American communities for over 50 years and our experiences as Indian people. Our team provides individuals and tribes with legal services pertaining to federal Indian law. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $599,449 | ExpenseAmt |
| Desc | CILS focuses on the legal needs of the Native American community: providing access to legal services to address federal Indian law, policy and legislation; and to protect the rights of California Tribes, tribal organizations and the tribal community. We handle services on a variety of issues addressing the needs of tribes on everything from human resources to contract negotiation to ICWA legal representation and law enforcement. Our team is dedicated to delivering effective, high-quality services that uniquely respond to the needs of tribes. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,948,785 | ExpenseAmt |
| Desc | Community Education: We provide tailored virtual and in-person training as well as other educational services to communities, tribes, and other organizations in a wide range of topics and specialties. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,941,007 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 48 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael Selland | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9169780960 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 117 J Street 201 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Mark Romero | |||||||
| Board Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Victorio Shaw | |||||||
| Board Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Joe Ayala | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Andre Cramblit | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert Gonzalez | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jessica Goodrow | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Hueston | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Merri Lopez-Keifer | |||||||
| Board Member (End 08/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Judge Christine Williams | |||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dorothy Alther | |||||||
| VP/Legal Director | 40.00 | Yes (X) | $189,007 | $0 | $32,501 | ||
| Heather Hostler | |||||||
| President/Executive Director | 40.00 | Yes (X) | $175,575 | $0 | $15,582 | ||
| Florberta Ferry | |||||||
| Secretary/Dir. of HR & Admin. | 40.00 | Yes (X) | $126,501 | $0 | $33,299 | ||
| Michael Selland | |||||||
| Treasurer/Dir. of Finance & Ops. | 40.00 | Yes (X) | $115,824 | $0 | $14,865 | ||
| Denise Bareilles | |||||||
| Directing Attorney | 40.00 | $124,854 | $0 | $26,740 | Yes (X) | ||
| Kia Mayther-Murdoch | |||||||
| Directing Attorney | 40.00 | $123,450 | $0 | $942 | Yes (X) | ||
| Hannah Reed | |||||||
| Staff Attorney | 40.00 | $107,718 | $0 | $5,853 | Yes (X) | ||
| Sheila Quinlan | |||||||
| Directing Attorney | 40.00 | $107,585 | $0 | $38,934 | Yes (X) | ||
| Jay Peterson | |||||||
| Senior Staff Attorney | 32.00 | $105,235 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,175,749 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $168,716 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,568,509 | GovernmentGrantsAmt |
| All Other Contributions | $791,675 | AllOtherContributionsAmt |
| Total Contributions | $3,360,184 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tribal contracts | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $794,058 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $794,058 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $794,058 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,148 | TotalRevenueColumnAmt |
| Exclusion | $69,148 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $636 | TotalRevenueColumnAmt |
| Exclusion | $636 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $636 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,224,026 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $794,058 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $69,784 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $703,154 | TotalAmt |
| Program Services | $527,805 | ProgramServicesAmt |
| Management And General | $175,349 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,165,454 | TotalAmt |
| Program Services | $2,165,454 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,750 | TotalAmt |
| Program Services | $16,809 | ProgramServicesAmt |
| Management And General | $941 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,854 | TotalAmt |
| Program Services | $339,854 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,079 | TotalAmt |
| Program Services | $197,050 | ProgramServicesAmt |
| Management And General | $11,029 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,500 | TotalAmt |
| Program Services | $21,713 | ProgramServicesAmt |
| Management And General | $787 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,249 | TotalAmt |
| Program Services | $72,798 | ProgramServicesAmt |
| Management And General | $3,451 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,438 | TotalAmt |
| Program Services | $20,534 | ProgramServicesAmt |
| Management And General | $904 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,662 | TotalAmt |
| Program Services | $131,843 | ProgramServicesAmt |
| Management And General | $6,819 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,286 | TotalAmt |
| Program Services | $38,231 | ProgramServicesAmt |
| Management And General | $55 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,123 | TotalAmt |
| Program Services | $15,447 | ProgramServicesAmt |
| Management And General | $676 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,638 | TotalAmt |
| Program Services | $32,638 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,008 | TotalAmt |
| Program Services | $30,262 | ProgramServicesAmt |
| Management And General | $1,746 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Contract services | $190,614 | $186,280 | $4,334 |
| Dues and subscriptions | $57,423 | $55,912 | $1,511 |
| Library maintenance | $36,282 | $34,329 | $1,953 |
| Training | $23,840 | $23,725 | $115 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,664 | TotalAmt |
| Program Services | $30,323 | ProgramServicesAmt |
| Management And General | $1,341 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,152,018 | TotalAmt |
| Program Services | $3,941,007 | ProgramServicesAmt |
| Management And General | $211,011 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,256 | BOYAmt |
| EOY | $315,600 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,287 | BOYAmt |
| EOY | $324,092 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,896 | BOYAmt |
| EOY | $117,106 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,122 | BOYAmt |
| EOY | $62,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $760,053 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $492,320 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,371 | BOYAmt |
| EOY | $267,733 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,006,165 | BOYAmt |
| EOY | $3,311,410 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,243 | BOYAmt |
| EOY | $82,284 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,206,340 | BOYAmt |
| EOY | $4,481,187 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,517 | BOYAmt |
| EOY | $312,444 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,805 | BOYAmt |
| EOY | $277,451 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,543 | BOYAmt |
| EOY | $81,173 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $719,865 | BOYAmt |
| EOY | $671,068 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,486,475 | BOYAmt |
| EOY | $3,810,119 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,486,475 | BOYAmt |
| EOY | $3,810,119 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,206,340 | BOYAmt |
| EOY | $4,481,187 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $72,008 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $251,636 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,939,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,045,258 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,347,991 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,964,966 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,360,184 | CurrentTaxYearAmt |
| Total | $12,657,743 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,939,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,045,258 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,347,991 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,964,966 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,360,184 | CurrentTaxYearAmt |
| Total | $12,657,743 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $12,657,743 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,391 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $100,466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,574 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,063 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,148 | CurrentTaxYearAmt |
| Total | $460,642 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $636 | CurrentTaxYearAmt |
| Total | $636 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $13,119,021 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,781,004 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96480 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,000 | OtherCostOrOtherBasisAmt |
| Book Value | $100,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $641,953 | OtherCostOrOtherBasisAmt |
| Depreciation | $475,354 | DepreciationAmt |
| Book Value | $166,599 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,100 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,966 | DepreciationAmt |
| Book Value | $1,134 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $267,733 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Trust deposits payable | $1,683 |
| Lease liability - operating leases | $79,490 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $81,173 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,483,700 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $251,636 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $8,038 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $259,674 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,224,026 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,224,026 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,160,056 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $8,038 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $8,038 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,152,018 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,152,018 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | CILS is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by CILS in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. CILS' returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dorothy Alther | ||||||||||||||
| VP/Legal Director | $167,257 | $0 | $21,750 | $0 | $0 | $0 | $0 | $0 | $32,501 | $0 | $221,508 | $0 | $0 | $0 |
| Heather Hostler | ||||||||||||||
| President/Executive Director | $154,575 | $0 | $21,000 | $0 | $0 | $0 | $0 | $0 | $15,582 | $0 | $191,157 | $0 | $0 | $0 |
| Florberta Ferry | ||||||||||||||
| Secretary/Dir. of HR & Admin. | $109,501 | $0 | $17,000 | $0 | $0 | $0 | $0 | $0 | $33,299 | $0 | $159,800 | $0 | $0 | $0 |
| Denise Bareilles | ||||||||||||||
| Directing Attorney | $106,104 | $0 | $18,750 | $0 | $0 | $0 | $0 | $0 | $26,740 | $0 | $151,594 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | Incentive payments are calculated based on the performance of the individual, their tenure, and the amount of funding available. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 7a | Article IV of the By-Laws of the corporation define the composition of the Board of Trustees. It designates that four (4) Board Members referred to as "Attorney Trustees" shall be selected by the State Bar of California. Attorney Trustees are to be admitted to the Bar of the Supreme Court of California. |
| Form 990, Part VI, Section B, line 11b | Form 990 is approved by both the Audit Committee of the Board of Trustees and the Board of Trustees. The draft 990 tax return is reviewed by the Director of Finance & Operations and the Executive Director and then distributed electronically to the Board of Trustees prior to signature and submission. |
| Form 990, Part VI, Section B, line 12c | A detailed conflict of interest policy forms Article VII of the Corporate By-Laws. Trustees are required to sign annual disclosures at Board meetings each December. |
| Form 990, Part VI, Section B, line 15 | The salary of the Executive Director is set by the Board of Trustees and reviewed annually through a set of written procedures. Salaries of other officers of the corporation are proposed by the Executive Director and approved by the Board of Trustees annually. |
| Form 990, Part VI, Section C, line 19 | Governing documents, Conflict of Interest Policy, and Financial Statements are made available to the public upon written request to the corporate office. The Form 990 can be accessed on another organization's website: www.guidestar.org. |