2025-07-14T17:42:40-05:00 2024-08-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2023-09-01 237304205 BET TZEDEK BETT 3235495834 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 NORMAN BULLOCK CFOO 3235495834 2025-07-14 1 1 KATY BROWN P00650274 9257902600 2025-07-11 2023 2025-03-06 01:10:19Z BET TZEDEK LEGAL SERVICES NORMAN BULLOCK 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 20586765 0 X WWW.BETTZEDEK.ORG X 1973 CA PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 58 58 139 1275 0 0 17987350 19758026 3170 9718 513037 633929 -300417 -290994 18203140 20110679 0 0 0 0 12843091 14126549 0 0 881751 4205078 4600675 17048169 18727224 1154971 1383455 27531507 30228552 8314501 7773378 19217006 22455174 X PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 0 0 15433484 9718 BET TZEDEK IS NATIONALLY RECOGNIZED FOR LEVERAGING STAFF TO RECRUIT, TRAIN AND SUPERVISE VOLUNTEERS, INCLUDING HUNDREDS OF PRO BONO LAWYERS TO INCREASE THE NUMBER OF CLIENTS THE ORGANIZATION SERVES. BET TZEDEK CLIENTS BENEFIT FROM TWO DISTINCT VOLUNTEER GROUPS. THE FIRST ARE COMMUNITY VOLUNTEERS WHO PERFORM INTAKE INTERVIEWS AND OTHER CLIENT SERVICES, INCLUDING UP TO 150 LAW STUDENTS A YEAR. IN FISCAL YEAR 2024, THESE VOLUNTEERS DONATED THOUSANDS OF HOURS OF THEIR TIME, THE VALUE OF WHICH IS ESTIMATED TO BE AROUND $5 MILLION. IN ADDITION TO THE VALUE THAT IN HOUSE VOLUNTEERS PROVIDE OUR COMMUNITIES, BET TZEDEK ALSO PLACES CLIENTS' CASES WITH HUNDREDS OF PRO BONO ATTORNEY AND PARALEGAL VOLUNTEERS AT LAW (CONTINUED ON SCHEDULE O) FIRMS NATIONWIDE. THESE PRO BONO VOLUNTEER HOURS ARE REPORTED TO THE ORGANIZATION AFTER THE END OF EACH YEAR, AND AS A RESULT THE 2023 AMOUNTS WILL BE DISCLOSED IN THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDING AUGUST 31, 2025. WHAT IS AVAILABLE IS THE TOTAL CONTRIBUTION MADE IN CALENDAR YEAR 2023:30,976 HOURS OF SERVICE BY 1,276 VOLUNTEERS, WITH A VALUE ESTIMATED AT OVER $11 MILLION. BET TZEDEK'S EFFORTS IN MARSHALLING VOLUNTEERS AND PRO BONO LAWYERS IN INNOVATIVE AND IMPACTFUL WAYS HAVE RESULTED IN BET TZEDEK RECEIVING THE AMERICAN BAR ASSOCIATION'S "PRO BONO PUBLICO AWARD" FOR ITS HOLOCAUST SURVIVOR JUSTICE NETWORK, A NATIONAL NETWORK OF PRO BONO ATTORNEYS AND SOCIAL WORKERS REPRESENTING SURVIVORS IN THEIR APPLICATION FOR REPARATIONS IN OVER 30 CITIES. BET TZEDEK HAS ALSO RECEIVED THE PRO BONO INSTITUTE'S 2020 CORPORATE PRO BONO "PRO BONO PARTNER AWARD" FOR ITS PRO BONO COLLABORATION WITH THE LAW FIRM OF DAVIS WRIGHT AND TREMAINE, AMAZON AND KIDS IN NEED OF DEFENSE TO SERVE UNDOCUMENTED IMMIGRANT CHILDREN. 15433484 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 1 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 58 58 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X NORMAN BULLOCK 3235495834 3520 WILSHIRE BLVD 13TH FL LOS ANGELES CA 90010 DIEGO J CARTAGENA CEO 40.00 X 252276 0 18746 LAURA L NELSON CFO 40.00 X 199004 0 17602 VINCENT CUMMINGS VP OF EXTERNAL AFFAIRS 40.00 X 203791 0 21231 LAKESH M BAKER VP OF HUMAN RESOURCES 40.00 X 188484 0 24135 TZUNG-LIN FU VP OF LEGAL PROGRAMS 40.00 X 166320 0 20944 ERIKSON R ALBRECHT DIRECTING ATTORNEY 40.00 X 138275 0 23717 GIGI Y-CO M LAM DIRECTING ATTORNEY (THRU 01/24) 40.00 X 134908 0 18706 NARVAEZ NADIA SEGURA DIRECTING ATTORNEY 40.00 X 131115 0 9002 MATTHEW DECAROLIS ATTORNEY III 40.00 X 129268 0 6356 APRIL L CAIRES DIRECTOR OF INSITUTIONAL GIVING 40.00 X 128206 0 13265 SAMANTHA L MILLMAN BOARD CHAIR 1.00 X X 0 0 0 LINDA M BURROW TREASURER 1.00 X X 0 0 0 SCOTT PACKMAN SECRETARY 1.00 X X 0 0 0 G CARLA AXELROD DIRECTOR 1.00 X 0 0 0 MATTHEW D BENEDETTO DIRECTOR 1.00 X 0 0 0 ARTHUR H BILGER DIRECTOR 1.00 X 0 0 0 DARRELL BROWN DIRECTOR (THRU 05/24) 1.00 X 0 0 0 JENNIFER L BRYANT DIRECTOR 1.00 X 0 0 0 ALISHA C BURGIN DIRECTOR 1.00 X 0 0 0 MICHELLE LC CARPENTER DIRECTOR 1.00 X 0 0 0 KIMBERLY K CHEMERINSKY DIRECTOR 1.00 X 0 0 0 VICTOR DE LA CRUZ DIRECTOR 1.00 X 0 0 0 YOUSUF I DHAMEE DIRECTOR 1.00 X 0 0 0 CHRISTINE E ELLICE DIRECTOR 1.00 X 0 0 0 MICHAEL A FIRESTEIN DIRECTOR 1.00 X 0 0 0 HON TERRY B FRIEDMAN DIRECTOR 1.00 X 0 0 0 GEOFFREY M GOLD DIRECTOR 1.00 X 0 0 0 GORDON A GREENBERG DIRECTOR 1.00 X 0 0 0 REX HEINKE DIRECTOR 1.00 X 0 0 0 GREGORY D HELMER DIRECTOR 1.00 X 0 0 0 SEAN W JAQUEZ DIRECTOR 1.00 X 0 0 0 RICHARD B JONES DIRECTOR 1.00 X 0 0 0 MOEZ M KABA DIRECTOR 1.00 X 0 0 0 JEFFREY H KINRICH DIRECTOR 1.00 X 0 0 0 KATHERINE H KU DIRECTOR 1.00 X 0 0 0 TARIFA B LADDON DIRECTOR 1.00 X 0 0 0 LUIS LAINER DIRECTOR 1.00 X 0 0 0 STANLEY W LEVY DIRECTOR 1.00 X 0 0 0 JASON D LINDER DIRECTOR 1.00 X 0 0 0 JOHN LY DIRECTOR 1.00 X 0 0 0 NEAL R MARDER DIRECTOR 1.00 X 0 0 0 KEVIN S MARKS DIRECTOR 1.00 X 0 0 0 MICHELLE MAYER DIRECTOR 1.00 X 0 0 0 TORREY J MCCLARY DIRECTOR 1.00 X 0 0 0 BYRON MCLAIN DIRECTOR (THRU 09/23) 1.00 X 0 0 0 FRANK E MELTON DIRECTOR 1.00 X 0 0 0 ALEX MENENBERG DIRECTOR 1.00 X 0 0 0 LINDA MICHAELSON DIRECTOR 1.00 X 0 0 0 KENNETH S MILLMAN DIRECTOR 1.00 X 0 0 0 ARIEL A NEUMAN DIRECTOR 1.00 X 0 0 0 AMY E PROCTOR DIRECTOR 1.00 X 0 0 0 HEATHER L RICHARDSON DIRECTOR 1.00 X 0 0 0 REY M RODRIGUEZ DIRECTOR 1.00 X 0 0 0 JENNIFER S ROMANO DIRECTOR 1.00 X 0 0 0 ERIN C ROTGIN DIRECTOR 1.00 X 0 0 0 DAVID J SCHINDLER DIRECTOR 1.00 X 0 0 0 ROBERT M SCHWARTZ DIRECTOR 1.00 X 0 0 0 DANIEL L SHALLMAN DIRECTOR 1.00 X 0 0 0 ASHLEY M SILBERFELD DIRECTOR 1.00 X 0 0 0 MATTHEW E SLOAN DIRECTOR 1.00 X 0 0 0 GLENN A SONNENBERG DIRECTOR 1.00 X 0 0 0 BENNETT L SPIEGEL DIRECTOR 1.00 X 0 0 0 ALBERT STEMP DIRECTOR 1.00 X 0 0 0 LAURA A STOLL DIRECTOR 1.00 X 0 0 0 MARY ANN TODD DIRECTOR 1.00 X 0 0 0 ADAM S UMANOFF DIRECTOR 1.00 X 0 0 0 LEAH E WEIL DIRECTOR 1.00 X 0 0 0 ALEX M WEINGARTEN DIRECTOR 1.00 X 0 0 0 SUZANNE WILSON DIRECTOR (THRU 12/23) 1.00 X 0 0 0 RYAN K YAGURA DIRECTOR 1.00 X 0 0 0 SAM S YEBRI DIRECTOR 1.00 X 0 0 0 1671647 0 173704 26 0 1 0 PUBLIC COUNSEL 610 SOUTH ARDMORE AVE LOS ANGELES CA 90005 GRANT SUBCONTRACTOR 493582 ROBERT HALF INC 3001 BISHOP DRIVE SUITE 140 SAN RAMON CA 94583 VARIOUS TEMPORARY WORKERS 489131 IT PROS MANAGEMENT GROUP INC 9205 WEST RUSSELL ROAD SUITE 240 LAS VEGAS NV 89148 IT CONSULTANT AND SUPPORT 419465 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 91209 TEMP AGENCY 256051 LEGAL AID FOUNDATION OF LOS ANGELES 1550 W 8TH ST LOS ANGELES CA 90017 GRANT SUBCONTRACTOR 205683 6 2276349 11035554 6446123 298764 19758026 PROGRAM SERVICE FEES 541100 9718 9718 9718 635988 635988 32358 34417 -2059 -2059 -2059 150675 2276349 441669 -290994 -290994 20110679 9718 0 342935 1158587 495018 499305 164264 10025558 8834998 768612 421948 740283 663162 43552 33569 1377977 1232664 78787 66526 824144 713464 68032 42648 33163 33163 151772 130524 13659 7589 3995 3995 32358 32358 988836 986336 2500 14464 14464 868293 739083 73465 55745 415738 357535 37416 20787 683301 587639 61497 34165 103896 89350 9351 5195 42924 36915 3863 2146 27313 23489 2458 1366 123243 105989 11092 6162 TEMPORARY LABOR 1034887 331164 703723 PROFESSIONAL DUES 53540 46044 4819 2677 BOOKS/RESEARCH MATERIAL 22952 22952 18727224 15433484 2411989 881751 577856 842493 3814901 4008676 2985051 3259726 87675 225522 380103 345398 62018 34705 14870288 17207541 5133718 4649889 27531507 30228552 1657016 1518067 1350915 1372305 5306570 4883006 8314501 7773378 X 13015590 14567071 6201416 7888103 19217006 22455174 27531507 30228552 1383455 1854713 0 X 0 1 X 1 1 1 X 13578113 12865881 14559431 17987350 19758026 78748801 13578113 12865881 14559431 17987350 19758026 78748801 78748801 330017 332932 601912 497908 635988 2398757 81147558 826338 0.97040 0.97080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3995 3995 18723229 18727224 1000000 250000 0 0 792100 843635 1000000 1000000 3635735 5453603 7040 10151 2329 3995 23515 198025 210909 250000 250000 908934 1363401 12027983 534974 2111623 534974 14139606 11073828 499358 954155 499358 12027983 12563144 1055094 -2089316 455094 11073828 9653549 1358839 1929595 378839 12563144 8122902 731770 1130577 331700 9653549 0.67552 0.29411 0.03035 0 0 50787 38748 12039 329316 306650 22666 34705 RIGHT OF USE LEASE ASSETS 4649889 4649889 RIGHT OF USE LIABILITIES 4883006 4883006 26792701 1854713 4859667 6714380 20078321 32358 32358 20110679 23554533 4859667 4859667 18694866 32358 32358 18727224 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE TOTAL RETURNS (NET OF INFLATION) IN EXCESS OF THE ENDOWMENT SPEND-OUT RATE, THUS ALLOWING FOR REAL GROWTH OF ENDOWMENT ASSETS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. PART XI LINE 2B AND PART XII LINE 2A: NATIONALLY RECOGNIZED FOR ITS PRO BONO MODEL, BET TZEDEK LEVERAGES THE DONATED SERVICES OF THOUSANDS OF VOLUNTEERS TO DRAMATICALLY INCREASE THE IMPACT OF ITS STAFF'S WORK. DONATED SERVICES AND USE OF FACILITIES IN THE AMOUNT OF $4,859,667 IS COMPRISED OF $798,378 IN DONATED SUBSCRIPTIONS AND $4,061,289 IN DONATED SERVICES. DONATED SUBSCRIPTIONS ARE RECORDED AT THEIR FAIR VALUE WHEN AN UNCONDITIONAL PROMISE TO GIVE HAS BEEN MADE OR WHEN SUBSCRIPTIONS HAVE BEEN RECEIVED. THE VALUE OF THE DONATION IS BASED ON APPRAISAL AND OTHER OBJECTIVE BASES FOR DETERMINING THE VALUE OR, IN CERTAIN INSTANCES, BASED ON MANAGEMENT'S BEST ESTIMATE OF THE FAIR VALUE. DONATED SERVICES ARE COMPRISED OF IN-KIND SUPPORT FOR CONTRIBUTED PROFESSIONAL SERVICES OF VOLUNTEER ATTORNEYS, PARALEGALS AND LAW CLERKS FOR SERVICES RECEIVED FROM THE EXTERNAL AND INTERNAL LEGAL PROFESSIONALS BASED ON THE FISCAL YEAR. DONATED SERVICES ARE VALUED AT RATES NORMALLY CHARGED BY THE VOLUNTEERS FOR SIMILAR SERVICES. IN FISCAL YEAR 2024, BET TZEDEK RECEIVED 16,675 HOURS OF DONATED SERVICES THAT WERE PROVIDED AS PART OF CASE WORK OVERSEEN BY BET TZEDEK ATTORNEYS, PARALEGALS, AND LAW STUDENTS. ANNUAL DINNER GALA 2427024 2276349 150675 266960 174709 2427024 2276349 150675 266960 174709 441669 -290994 X X X X 0 0 0 0 0 0 0 1 0 DIEGO J CARTAGENA CEO 237276 0 15000 0 0 0 12750 0 5996 0 271022 0 0 0 LAURA L NELSON CFO 189654 0 9350 0 0 0 5274 0 12328 0 216606 0 0 0 VINCENT CUMMINGS VP OF EXTERNAL AFFAIRS 185341 0 18450 0 0 0 10457 0 10774 0 225022 0 0 0 LAKESH M BAKER VP OF HUMAN RESOURCES 172734 0 15750 0 0 0 5523 0 18612 0 212619 0 0 0 TZUNG-LIN FU VP OF LEGAL PROGRAMS 152920 0 13400 0 0 0 8842 0 12102 0 187264 0 0 0 ERIKSON R ALBRECHT DIRECTING ATTORNEY 124775 0 13500 0 0 0 7076 0 16641 0 161992 0 0 0 GIGI Y-CO M LAM DIRECTING ATTORNEY (THRU 01/24) 125908 0 9000 0 0 0 3303 0 15403 0 153614 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINED BONUSES TO EMPLOYEES AT THEIR DISCRETION. X 3 298764 PUBLICLY TRADED EXCHANGE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS RATHER THAN THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 SAMANTHA L. MILLMAN AND KENNETH S. MILLMAN HAVE A BUSINESS AND FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BET TZEDEK'S AUDIT COMMITTEE MEETS WITH THE CEO AND CFO TO DISCUSS THE DRAFT OF THE FORM 990. ONCE ACCEPTED, THE FORM IS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. THE RETURN IS THEN ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE AND GOVERNANCE COMMITTEES, WITH INPUT FROM SENIOR MANAGEMENT, MONITOR THE CONFLICT OF INTEREST POLICY ON AN ONGOING BASIS. EACH SEPTEMBER, AT THE START OF THE ORGANIZATION'S FISCAL YEAR, EACH BOARD MEMBER IS ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY ARTICULATES WHEN A BOARD MEMBER MUST DISCLOSE A CONFLICT OF INTEREST AND RECUSE THEMSELVES FROM ANY BOARD DISCUSSION OR DECISION-MAKING PROCESS RELATED TO THAT INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO BY USING INDEPENDENT COMPENSATION CONSULTANTS AND OTHER ORGANIZATION'S 990S. THE ORGANIZATION GETS ALL APPROVALS FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 BET TZEDEK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST.