PRISON LAW OFFICE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- PRISON LAW OFFICE (EIN 94-2495939)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-06-18
- IRS object ID
- 202111699349300916
- Schema version
- 2019v5.0
- 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 | 2021-06-18T10:14:14-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942692073 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT BENNETT ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10850 GOLD CENTER DR STE 260 | AddressLine1Txt |
| City | RANCHO CORDOVA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 956705143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942495939 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRISON LAW OFFICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRIS | BusinessNameControlTxt |
| Phone | 5106471653 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD SPECTER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5106471653 | PhoneNum |
| Signature | 2021-06-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL R MARUCHEAU | PreparerPersonNm |
| PTIN | P01250456 | PTIN |
| Phone | 9169225109 | PhoneNum |
| Preparation | 2021-06-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DONALD SPECTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,515,293 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | PRISONLAW.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE PRISON LAW OFFICE PROVIDES FREE LEGAL SERVICES TO CALIFORNIA STATE PRISONERS, AND OCCASIONALLY TO CALIFORNIA STATE PAROLEES. OUR ASSISTANCE IS GENERALLY LIMITED TO CASES REGARDING CONDITIONS OF CONFINEMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $15,176 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $6,668 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $652,532 | PYContributionsGrantsAmt |
| CY Contributions Grants | $863,194 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,895,778 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,593,822 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,054,188 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,993,747 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,372,802 | PYOtherRevenueAmt |
| CY Other Revenue | $15,176 | CYOtherRevenueAmt |
| PY Total Revenue | $12,975,300 | PYTotalRevenueAmt |
| CY Total Revenue | $10,465,939 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,215,112 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,068,655 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,122,647 | PYOtherExpensesAmt |
| CY Other Expenses | $1,235,599 | CYOtherExpensesAmt |
| PY Total Expenses | $4,337,759 | PYTotalExpensesAmt |
| CY Total Expenses | $4,304,254 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,637,541 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,161,685 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $69,035,014 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,722,346 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $552,770 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $953,111 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $68,482,244 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $74,769,235 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PRISON LAW OFFICE PROVIDES FREE LEGAL SERVICES TO CALIFORNIA STATE PRISONERS, AND OCCASIONALLY TO CALIFORNIA STATE PAROLEES. OUR ASSISTANCE IS GENERALLY LIMITED TO CASES REGARDING CONDITIONS OF CONFINEMENT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,055,456 | ExpenseAmt |
| Revenue | $7,593,822 | RevenueAmt |
| Desc | PRISON LAW OFFICE IS COMMITTED TO PROTECTING THE CIVIL RIGHTS OF CALIFORNIA PRISONERS AND TO FOSTER COMMUNITY AWARENESS AND EDUCATION IN PRISON RELATED ISSUES. | Desc |
| Total Program Service Expenses | $4,055,456 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 30 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PRISON LAW OFFICE | PersonNm |
| Phone | 5106471653 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1917 FIFTH STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94710 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DONALD SPECTER | |||||||
| EXECUTIVE DI | 45.00 | Yes (X) | $285,215 | $0 | $9,293 | ||
| STEVEN FAMA | |||||||
| ATTORNEY | 45.00 | $207,150 | $0 | $30,651 | Yes (X) | ||
| ALISON HARDY | |||||||
| ATTORNEY | 45.00 | $207,150 | $0 | $24,702 | Yes (X) | ||
| SARA NORMAN | |||||||
| ATTORNEY | 45.00 | $219,880 | $0 | $11,358 | Yes (X) | ||
| CORENE KENDRICK | |||||||
| ATTORNEY | 45.00 | $184,055 | $0 | $6,391 | Yes (X) | ||
| RITA LOMIO | |||||||
| ATTORNEY | 45.00 | $153,000 | $0 | $8,176 | Yes (X) | ||
| PENELOPE COOPER | |||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| HARLAN GROSSMAN | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRIS HIPPS | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MARGARET JOHNS | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MARSHALL KRAUSE | |||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CESAR LAGLEVA | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JEAN LU | |||||||
| PALO ALTO | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LAURA MAGNINI | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL MARCUM | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| RUTH MORGAN | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| SETH MORRIS | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| VISHAL SHAH | |||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHELE WALKIN-HAWK | |||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,256,450 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $90,571 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $842,082 | GovernmentGrantsAmt |
| All Other Contributions | $21,112 | AllOtherContributionsAmt |
| Total Contributions | $863,194 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ATTORNEY FEES | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $7,593,822 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,593,822 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,593,822 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,993,747 | TotalRevenueColumnAmt |
| Exclusion | $1,993,747 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $64,530 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $49,354 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $15,176 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,176 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $15,176 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,465,939 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,593,822 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $15,176 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,993,747 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,532,535 | TotalAmt |
| Program Services | $1,382,535 | ProgramServicesAmt |
| Management And General | $150,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,119,419 | TotalAmt |
| Program Services | $1,119,419 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,719 | TotalAmt |
| Program Services | $223,330 | ProgramServicesAmt |
| Management And General | $13,389 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,982 | TotalAmt |
| Program Services | $169,802 | ProgramServicesAmt |
| Management And General | $10,180 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,600 | TotalAmt |
| Program Services | $9,600 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,727 | TotalAmt |
| Program Services | $47,727 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,638 | TotalAmt |
| Program Services | $77,964 | ProgramServicesAmt |
| Management And General | $4,674 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,954 | TotalAmt |
| Program Services | $46,185 | ProgramServicesAmt |
| Management And General | $2,769 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,444 | TotalAmt |
| Program Services | $13,269 | ProgramServicesAmt |
| Management And General | $27,175 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,371 | TotalAmt |
| Program Services | $84,472 | ProgramServicesAmt |
| Management And General | $2,899 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,772 | TotalAmt |
| Program Services | $80,823 | ProgramServicesAmt |
| Management And General | $6,949 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,247 | TotalAmt |
| Program Services | $23,819 | ProgramServicesAmt |
| Management And General | $1,428 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CO-COUNSEL | $685,973 | $685,973 | |
| LITIGATION - EXPERT | $33,862 | $33,862 | |
| LIBRARY | $21,885 | $20,647 | $1,238 |
| FURNITURE & EQUIPMENT | $19,602 | $18,493 | $1,109 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,524 | TotalAmt |
| Program Services | $17,536 | ProgramServicesAmt |
| Management And General | $26,988 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,304,254 | TotalAmt |
| Program Services | $4,055,456 | ProgramServicesAmt |
| Management And General | $248,798 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,330,940 | BOYAmt |
| EOY | $1,885,400 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,941,200 | BOYAmt |
| EOY | $3,417,250 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,949 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,363,736 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,681,642 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,804,937 | BOYAmt |
| EOY | $3,682,094 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,957,937 | BOYAmt |
| EOY | $66,720,653 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,035,014 | BOYAmt |
| EOY | $75,722,346 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,766 | BOYAmt |
| EOY | $493,422 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,565 | BOYAmt |
| EOY | $447,063 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,439 | BOYAmt |
| EOY | $12,626 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $552,770 | BOYAmt |
| EOY | $953,111 | 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 | $68,482,244 | BOYAmt |
| EOY | $74,769,235 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,482,244 | BOYAmt |
| EOY | $74,769,235 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,035,014 | BOYAmt |
| EOY | $75,722,346 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,161,685 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $125,306 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $328,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $742,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $634,740 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $625,234 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $863,194 | CurrentTaxYearAmt |
| Total | $3,193,794 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $328,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $742,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $634,740 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $625,234 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $863,194 | CurrentTaxYearAmt |
| Total | $3,193,794 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,193,794 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,135,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,268,135 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,502,218 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,054,188 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,993,747 | CurrentTaxYearAmt |
| Total | $7,953,388 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,132 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year | $14,176 | CurrentTaxYearAmt |
| Total | $17,308 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,188 | CurrentTaxYearMinus3YearsAmt |
| Total | $7,613 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,172,103 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $33,148,073 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.28590 | PublicSupportCY170Pct |
| Public Support PY170 | 0.27820 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | PUBLIC SUPPORT IS 28.46% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 10 | 7,613 |
| PART II, LINE 17A | PUBLIC SUPPORT IS 28.46% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY. |
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 | $1,561,770 | OtherCostOrOtherBasisAmt |
| Book Value | $1,561,770 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,538,876 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,418,552 | DepreciationAmt |
| Book Value | $2,120,324 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $263,090 | OtherCostOrOtherBasisAmt |
| Depreciation | $263,090 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,682,094 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMPLOYEE FUND CAFETERIA PLAN | Desc |
| Amt | $12,626 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,626 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,640,599 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $125,306 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $125,306 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,515,293 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$49,354 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$49,354 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,465,939 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,353,608 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,353,608 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$49,354 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$49,354 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,304,254 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR CALIFORNIA INCOME TAXES. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITION TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATED. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2020. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | RENTAL EXPENSE -49,354 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | RENTAL EXPENSE -49,354 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| DONALD SPECTER | |||
| EXECUTIVE DIRECTOR | $285,215 | $9,293 | $294,508 |
| STEVEN FAMA | |||
| ATTORNEY | $207,150 | $30,651 | $237,801 |
| ALISON HARDY | |||
| ATTORNEY | $207,150 | $24,702 | $231,852 |
| SARA NORMAN | |||
| ATTORNEY | $219,880 | $11,358 | $231,238 |
| CORENE KENDRICK | |||
| ATTORNEY | $184,055 | $6,391 | $190,446 |
| RITA LOMIO | |||
| ATTORNEY | $153,000 | $8,176 | $161,176 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | BONUSES ARE GIVEN TO EMPLOYEES AT YEAR-END AT THE EXECUTIVE DIRECTOR'S DISCRETION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 8B | THE GOVERNING BODY CONTEMPORANEOUSLY DOCUMENTS THE MEETING HELD, OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PERIODICALLY REVIEWED FOR COMPLIANCE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. EFFORTS ARE MADE BY RESEARCHING INDUSTRY DATA TO DETERMINE THE COMPETITIVENESS OF SALARIES AND RELATED BENEFITS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. EFFORTS ARE MADE BY RESEARCHING INDUSTRY DATA TO DETERMINE THE COMPETITIVENESS OF SALARIES AND RELATED BENEFITS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | INFORMATION REGARDING THE ORGANIZATION MAY BE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | RENTAL EXPENSE 49,354 RENTAL EXPENSE -49,354 |
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