CASA CORNELIA LEGAL SERVICES: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CASA CORNELIA LEGAL SERVICES (EIN 33-0719221)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202423189349311182
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

FieldValueIRS element (for citing)
Return2024-11-13T19:16:01-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330623777PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FITZGERALD & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11011 CAMINO DEL RIO S STE 400AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330719221EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CASA CORNELIA LEGAL SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCASABusinessNameControlTxt
Phone6192317788PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 12666AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92112ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARMEN M CHAVEZPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6192317788PhoneNum
Signature2024-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELODY S THORNTONPreparerPersonNm
PTINP00012351PTIN
Phone6195431296PhoneNum
Preparation2024-11-12PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Special ConditionEXTENSION GRANTED TO 11152024SpecialConditionDesc

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CASA CORNELIA LAW CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerCARMEN M CHAVEZPrincipalOfficerNm
Gross Receipts$4,380,968GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CASACORNELIA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1993FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCASA CORNELIA LAW CENTER (CCLC) PROVIDES A BRIDGE TO JUSTICE FOR PEOPLE WHO COME TO THE US FROM AROUND THE WORLD SEEKING SAFE REFUGE. SEE SCHEDULE O FOR MORE INFORMATION.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee46TotalEmployeeCnt
Total Volunteers492TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,225,841PYContributionsGrantsAmt
CY Contributions Grants$4,115,389CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$143,309PYInvestmentIncomeAmt
CY Investment Income$226,408CYInvestmentIncomeAmt
PY Other Revenue$6,327PYOtherRevenueAmt
CY Other Revenue-$15,351CYOtherRevenueAmt
PY Total Revenue$3,375,477PYTotalRevenueAmt
CY Total Revenue$4,326,446CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,369,990PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,950,614CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$421,217CYTotalFundraisingExpenseAmt
PY Other Expenses$684,265PYOtherExpensesAmt
CY Other Expenses$761,698CYOtherExpensesAmt
PY Total Expenses$3,054,255PYTotalExpensesAmt
CY Total Expenses$3,712,312CYTotalExpensesAmt
PY Revenues Less Expenses$321,222PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$614,134CYRevenuesLessExpensesAmt
Total Assets BOY$10,570,716TotalAssetsBOYAmt
Total Assets EOY$13,328,932TotalAssetsEOYAmt
Total Liabilities BOY$377,742TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,648,221TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,192,974NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,680,711NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCASA CORNELIA LAW CENTER (CCLC) PROVIDES A BRIDGE TO JUSTICE FOR PEOPLE WHO COME TO THE US FROM AROUND THE WORLD SEEKING SAFE REFUGE. AS A 501(C)(3) PUBLIC INTEREST LAW FIRM, THE MISSION OF CCLC IS TO PROVIDE QUALITY PRO BONO LEGAL SERVICES TO VICTIMS OF HUMAN & CIVIL RIGHTS VIOLATIONS, AND TO EDUCATE OTHERS REGARDING THE IMPACT OF IMMIGRATION LAW AND POLICY ON THE COMMUNITY AND THE PUBLIC GOOD. CCLC HAS A PRIMARY COMMITMENT TO THE INDIGENT WITHIN THE IMMIGRANT COMMUNITY IN SOUTHERN CALIFORNIA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,671,969ExpenseAmt
DescCASA CORNELIA LAW CENTER (CCLC) PROVIDES FREE LEGAL SERVICES TO SAN DIEGO'S MOST VULNERABLE RESIDENTS, INDIGENT IMMIGRANTS WITH LEGITIMATE CLAIMS TO HUMANITARIAN-BASED IMMIGRATION RELIEF. WE FOCUSED ON THREE MAIN AREAS IN 2023 - (1) UNACCOMPANIED CHILDREN, SERVED 1,159 CHILDREN EITHER DETAINED BY IMMIGRATION AUTHORITIES OR NON-DETAINED CHILDREN IDENTIFIED IN THE COMMUNITY, AN INCREASE OF 29% FROM THE PREVIOUS YEAR; (2) VICTIMS OF DOMESTIC VIOLENCE, HUMAN TRAFFICKING, AND OTHER SERIOUS CRIMES, RESPONDED TO 517 INDIVIDUALS, A 17% INCREASE; AND (3) RESPONDED TO 1,137 ASYLUM SEEKERS WHO FLED TO THE U.S. DUE TO PERSECUTION OR TORTURE, AND THIS NUMBER INCLUDES THE 160 AFGHAN CLIENTS. IN 2023, CCLC CONTINUED TO PROVIDE SERVICES DESPITE THE MANY CHALLENGES FACED BY ITS CLIENTS AND AN INCREASE IN THE NUMBER OF ASYLUM SEEKERS. IN 2023, CCLC RESPONDED TO 2,650 INDIVIDUALS (ALMOST A 20% INCREASE FROM THE PREVIOUS YEAR) FROM 77 NATIONS SPEAKING 56 LANGUAGES. NOT INCLUDED IN THE PROGRAM EXPENSES IS THE SIGNIFICANT VALUE OF VOLUNTEER LEGAL SERVICES ALONE IN THE AMOUNT OF 824,397 CONTRIBUTED OR DONATED SERVICES, A MARKED INCREASE OF 30% FROM THE PREVIOUS YEAR.Desc
Total Program Service Expenses$2,671,969TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee46EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RG ALLIANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7607082122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 W 3RD AVENUEAddressLine1Txt
CityESCONDIDOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92025ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GLORIA BADER
CHAIR18.00Yes (X)Yes (X)$0$0$0
THOMAS LAUBE
VICE CHAIR10.00Yes (X)Yes (X)$0$0$0
MARY SIEGRIST
SECRETARY8.00Yes (X)Yes (X)$0$0$0
MATTHEW MAHONEY
TREASURER10.00Yes (X)Yes (X)$0$0$0
DILKHWAZ AHMED
BOARD MEMBER1.00Yes (X)$0$0$0
AWICHU AKWANYA
BOARD MEMBER1.00Yes (X)$0$0$0
BRITTANY APPLESTEIN SYZ
BOARD MEMBER10.00Yes (X)$0$0$0
NICHOLAS A ASAAD
BOARD MEMBER8.00Yes (X)$0$0$0
MARGARET DOYLE
BOARD MEMBER8.00Yes (X)$0$0$0
CHARITY FALLS
BOARD MEMBER1.00Yes (X)$0$0$0
AREZOO JAMSHIDI
BOARD MEMBER2.00Yes (X)$0$0$0
STEVE KEANE
BOARD MEMBER8.00Yes (X)$0$0$0
SHEILA MCNIFF
BOARD MEMBER1.00Yes (X)$0$0$0
ELENA PEREZ
BOARD MEMBER8.00Yes (X)$0$0$0
DANNY MILLA
BOARD MEMBER1.00Yes (X)$0$0$0
AMY ROMAKER
BOARD MEMBER8.00Yes (X)$0$0$0
KIT RYAN
BOARD MEMBER8.00Yes (X)$0$0$0
GREGORY A VEGA
BOARD MEMBER2.00Yes (X)$0$0$0
CARMEN M CHAVEZ
EXECUTIVE DI50.00Yes (X)$203,778$0$16,871
FieldValueIRS element (for citing)
Total Reportable Comp From Org$203,778TotalReportableCompFromOrgAmt
Total Other Compensation$16,871TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$301,057FundraisingAmt
Government Grants$2,083,591GovernmentGrantsAmt
All Other Contributions$1,730,741AllOtherContributionsAmt
Total Contributions$4,115,389TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$226,305TotalRevenueColumnAmt
Exclusion$226,305ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$30,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$29,897SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$103SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$103TotalRevenueColumnAmt
Exclusion$103ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$4,165FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$301,057ContriRptFundraisingEventAmt
Fundraising Direct Expenses$24,625FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$20,460TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900004BusinessCd
Total Revenue Column$5,109TotalRevenueColumnAmt
Related Or Exempt Func Income$5,109RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,109OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,326,446TotalRevenueColumnAmt
Related Or Exempt Func Income$5,109RelatedOrExemptFuncIncomeAmt
Exclusion$226,408ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$203,778TotalAmt
Program Services$53,491ProgramServicesAmt
Management And General$102,029ManagementAndGeneralAmt
Fundraising$48,258FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,305,050TotalAmt
Program Services$1,793,774ProgramServicesAmt
Management And General$271,779ManagementAndGeneralAmt
Fundraising$239,497FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$258,600TotalAmt
Program Services$216,751ProgramServicesAmt
Management And General$11,429ManagementAndGeneralAmt
Fundraising$30,420FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$183,186TotalAmt
Program Services$142,346ProgramServicesAmt
Management And General$18,365ManagementAndGeneralAmt
Fundraising$22,475FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,594TotalAmt
Program Services$28,594ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$72,160TotalAmt
Program Services$35,325ProgramServicesAmt
Management And General$30,843ManagementAndGeneralAmt
Fundraising$5,992FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$30,000TotalAmt
Management And General$30,000ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$78,082TotalAmt
Program Services$49,372ProgramServicesAmt
Management And General$12,327ManagementAndGeneralAmt
Fundraising$16,383FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$80,482TotalAmt
Program Services$55,783ProgramServicesAmt
Management And General$14,167ManagementAndGeneralAmt
Fundraising$10,532FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$301,869TotalAmt
Program Services$213,424ProgramServicesAmt
Management And General$51,354ManagementAndGeneralAmt
Fundraising$37,091FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$36,673TotalAmt
Program Services$8,356ProgramServicesAmt
Management And General$27,635ManagementAndGeneralAmt
Fundraising$682FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$25,596TotalAmt
Program Services$25,596ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$47,258TotalAmt
Program Services$15,067ProgramServicesAmt
Management And General$32,052ManagementAndGeneralAmt
Fundraising$139FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROF DEVELOPMENT$28,861$26,220$12$2,629
MISCELLANEOUS$14,682$2,016$12,114$552
STAFF & BOARD DEVELOPMENT$7,680$1,880$5,020$780
EVENTS$6,080$293$5,787

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,681TotalAmt
Program Services$3,681ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,712,312TotalAmt
Program Services$2,671,969ProgramServicesAmt
Management And General$619,126ManagementAndGeneralAmt
Fundraising$421,217FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,013,808BOYAmt
EOY$692,550EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$272,284BOYAmt
EOY$263,891EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,546,630BOYAmt
EOY$2,310,006EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$36,564BOYAmt
EOY$31,989EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$134,128LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$71,195LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$88,528BOYAmt
EOY$62,933EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,452,309BOYAmt
EOY$8,582,115EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$160,593BOYAmt
EOY$1,385,448EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,570,716BOYAmt
EOY$13,328,932EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$19,798BOYAmt
EOY$33,652EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$357,944BOYAmt
EOY$1,614,569EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$377,742BOYAmt
EOY$1,648,221EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,542,000BOYAmt
EOY$8,971,390EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,650,974BOYAmt
EOY$2,709,321EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,192,974BOYAmt
EOY$11,680,711EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,570,716BOYAmt
EOY$13,328,932EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$614,134ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$873,816NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$213OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,253,089CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,231,324CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,636,774CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,225,841CurrentTaxYearMinus1YearAmt
Current Tax Year$4,115,389CurrentTaxYearAmt
Total$18,462,417TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,253,089CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,231,324CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,636,774CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,225,841CurrentTaxYearMinus1YearAmt
Current Tax Year$4,115,389CurrentTaxYearAmt
Total$18,462,417TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$18,462,417PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,509CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$57,452CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$161,261CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$144,745CurrentTaxYearMinus1YearAmt
Current Tax Year$226,305CurrentTaxYearAmt
Total$728,272TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,570CurrentTaxYearMinus4YearsAmt
Current Tax Year$5,109CurrentTaxYearAmt
Total$43,679TotalAmt
FieldValueIRS element (for citing)
Total Support$19,234,368TotalSupportAmt
Gross Receipts Rltd Activities$34,043GrossReceiptsRltdActivitiesAmt
Public Support CY1700.95990PublicSupportCY170Pct
Public Support PY1700.96130PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationEVENT TICKET SALES 2019 38,570 MISCELLANEOUS 5,109ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$134,128OtherCostOrOtherBasisAmt
Depreciation$71,195DepreciationAmt
Book Value$62,933BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$62,933TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OPERATING LEASE RIGHT OF USE ASSET$1,331,350
DEPOSITS$54,098
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,385,448TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OPERATING LEASE LIABILITY$1,355,350
ACCRUED LIABILITIES$259,219
FieldValueIRS element (for citing)
Total Liability$1,614,569TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$5,997,411TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$873,816NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$827,362DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,701,178RevenueNotReportedAmt
Revenue Subtotal$4,296,233RevenueSubtotalAmt
Investment Expenses Not Incld$30,000InvestmentExpensesNotIncldAmt
Other Revenues Not Included$213OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$30,213RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,326,446TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,509,674TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$827,362DonatedServicesUseFcltsAmt
Expenses Not Reported$827,362ExpensesNotReportedAmt
Expenses Subtotal$3,682,312ExpensesSubtotalAmt
Investment Expenses Not Incld2$30,000InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$30,000ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,712,312TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 4, PART XI, LINE 4BFormAndLineReferenceDesc
ExplanationREALIZED GAINS 213ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1LAMANCHA AWARDSEvent1Nm
Gross Receipts Event1$305,222GrossReceiptsEvent1Amt
Charitable Contri Event1$301,057CharitableContriEvent1Amt
Gross Revenue Event1$4,165GrossRevenueEvent1Amt
Rent Facility Costs Event1$3,724RentFacilityCostsEvent1Amt
Food And Beverage Event1$16,930FoodAndBeverageEvent1Amt
Entertainment Event1$750EntertainmentEvent1Amt
Other Direct Expenses Event1$3,221OtherDirectExpensesEvent1Amt
Gross Receipts Total$305,222GrossReceiptsTotalAmt
Charitable Contributions Tot$301,057CharitableContributionsTotAmt
Gross Revenue Total Events$4,165GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$3,724RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$16,930FoodAndBeverageTotalEventsAmt
Entertainment Total Events$750EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$3,221OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$24,625DirectExpenseSummaryEventsAmt
Net Income Summary-$20,460NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgYes (true)CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCARMEN M CHAVEZPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$193,058BaseCompensationFilingOrgAmt
Bonus Filing Organization$10,000BonusFilingOrganizationAmount
Other Compensation Filing Org$720OtherCompensationFilingOrgAmt
Deferred Compensation Flng Org$16,871DeferredCompensationFlngOrgAmt
Total Compensation Filing Org$220,649TotalCompensationFilingOrgAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PAGE 1, PART I, LINE 6AFormAndLineReferenceDesc
ExplanationFOR STAFF BONUES - THE BOARD CONSIDERS THE CURRENT YEARS FINANCIAL SITUATION AND HOW MUCH, IF ANY, FUNDS ARE AVAILABLE FOR STAFF BONUSES, EXCLUDING THE EXECUTIVE DIRECTOR. THE BOARD DECIDES ON THE TOTAL AMOUNT OF STAFF BONUSES AND ADVISES THE EXECUTIVE DIRECTOR OF THE AMOUNT AUTHORIZED FOR BONUSES. THE EXECUTIVE DIRECTOR IS THEN CHARGED BY THE BOARD WITH DETERMINING HOW TO DISTRIBUTE THE AMOUNT PROVIDED FOR BONUSES TO THE STAFF.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONCASA CORNELIA LAW CENTER (CCLC) PROVIDES A BRIDGE TO JUSTICE FOR PEOPLE WHO COME TO THE US FROM AROUND THE WORLD SEEKING SAFE REFUGE. AS A 501(C)(3) PUBLIC INTEREST LAW FIRM, THE MISSION OF CCLC IS TO PROVIDE QUALITY PRO BONO LEGAL SERVICES TO VICTIMS OF HUMAN & CIVIL RIGHTS VIOLATIONS, AND TO EDUCATE OTHERS REGARDING THE IMPACT OF IMMIGRATION LAW AND POLICY ON THE COMMUNITY AND THE PUBLIC GOOD. CCLC HAS A PRIMARY COMMITMENT TO THE INDIGENT WITHIN THE IMMIGRANT COMMUNITY IN SOUTHERN CALIFORNIA.
FORM 990, PAGE 1, PART I, LINE 6THE PRIMARY SERVICES PROVIDED BY VOLUNTEERS WERE - - 13,382 HOURS BY ATTORNEYS PROVIDING PRO BONO LEGAL SERVICES, - 7,659 HOURS BY VARIOUS INDIVIDUALS PROVIDING LEGAL SUPPORT SERVICES, INTERPRETERS AND TRANSLATORS ADDITIONALLY, 100 HOURS WAS DONATED FOR PUBLIC RELATIONS SUPPORT.
FORM 990, PAGE 2, PART III, LINE 4ACASA CORNELIA LAW CENTER (CCLC) PROVIDES FREE LEGAL SERVICES TO SAN DIEGO'S MOST VULNERABLE RESIDENTS, INDIGENT IMMIGRANTS WITH LEGITIMATE CLAIMS TO HUMANITARIAN-BASED IMMIGRATION RELIEF. WE FOCUSED ON THREE MAIN AREAS IN 2023 - (1) UNACCOMPANIED CHILDREN, SERVED 1,159 CHILDREN EITHER DETAINED BY IMMIGRATION AUTHORITIES OR NON-DETAINED CHILDREN IDENTIFIED IN THE COMMUNITY, AN INCREASE OF 29% FROM THE PREVIOUS YEAR; (2) VICTIMS OF DOMESTIC VIOLENCE, HUMAN TRAFFICKING, AND OTHER SERIOUS CRIMES, RESPONDED TO 517 INDIVIDUALS, A 17% INCREASE; AND (3) RESPONDED TO 1,137 ASYLUM SEEKERS WHO FLED TO THE U.S. DUE TO PERSECUTION OR TORTURE, AND THIS NUMBER INCLUDES THE 160 AFGHAN CLIENTS. IN 2023, CCLC CONTINUED TO PROVIDE SERVICES DESPITE THE MANY CHALLENGES FACED BY ITS CLIENTS AND AN INCREASE IN THE NUMBER OF ASYLUM SEEKERS. IN 2023, CCLC RESPONDED TO 2,650 INDIVIDUALS (ALMOST A 20% INCREASE FROM THE PREVIOUS YEAR) FROM 77 NATIONS SPEAKING 56 LANGUAGES. NOT INCLUDED IN THE PROGRAM EXPENSES IS THE SIGNIFICANT VALUE OF VOLUNTEER LEGAL SERVICES ALONE IN THE AMOUNT OF 824,397 CONTRIBUTED OR DONATED SERVICES, A MARKED INCREASE OF 30% FROM THE PREVIOUS YEAR.
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD OF TRUSTEES RECEIVED A COPY OF THE FULL 990 WITH TIME TO MAKE COMMENTS AND ASK QUESTIONS BEFORE THE RETURNS WERE FILED.
FORM 990, PAGE 6, PART VI, LINE 12CBOARD MEMBERS REVIEWED THE CONFLICT OF INTEREST POLICY AND SIGNED A DOCUMENT AGREEING AND HOLDING THEMSELVES ACCOUNTABLE TO COI POLICY. POLICIES, PROCEDURES AND TRANSACTIONS ARE REGULARLY REVIEWED BY THE EXECUTIVE DIRECTOR FOR POTENTIAL CONFLICTS OF INTEREST. ALL POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED TO THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15ATHE SALARY OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND BOARD OF TRUSTEES. ALL SALARY ADJUSTMENTS ARE BASED ON COMPARABLE SALARIES AND PERFORMANCE EVALUATIONS.
FORM 990, PAGE 6, PART VI, LINE 15BTHE SALARIES OF APPLICABLE EMPLOYEES ARE REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND BOARD OF TRUSTEES. ALL SALARY ADJUSTMENTS ARE BASED ON COMPARABLE SALARIES AND PERFORMANCE EVALUATIONS.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9REALIZED GAINS -213

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