YOUTH LAW CENTER: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- YOUTH LAW CENTER (EIN 94-1715280)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-06
- IRS object ID
- 202022809349301237
- Schema version
- 2019v5.1
- 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 | 2020-10-06T02:19:10-00:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Izabal Bernaciak & Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 388 Market Street Suite 888 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941715280 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUTH LAW CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YOUT | BusinessNameControlTxt |
| Phone | 4155433379 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 832 Folsom Street Room 700 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Rodriguez | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 4155433379 | PhoneNum |
| Signature | 2020-10-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Robert Izabal | PreparerPersonNm |
| Phone | 4158965551 | PhoneNum |
| Preparation | 2020-10-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.103.132.70 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-06 | IPDt |
| IP Tm | 16:50:01 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0C1C751BBD8D9E3FF7DD13E64DCDE2CF8820B184 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0C1C751BBD8D9E3FF7DD13E64DCDE2CF8820B184 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Bill Koski | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 832 Folsom Street Suite 700 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,399,289 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.YLC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Protection of the rights of minors. Provide legal education, counsel, legal representation and general assistance in the reform of the law regarding the rights of minors. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,260,105 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,214,021 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,366,490 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,183,434 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,605 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,592 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,629,200 | PYTotalRevenueAmt |
| CY Total Revenue | $2,399,047 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,587,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,559,704 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $48,562 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $953,451 | PYOtherExpensesAmt |
| CY Other Expenses | $673,520 | CYOtherExpensesAmt |
| PY Total Expenses | $2,540,966 | PYTotalExpensesAmt |
| CY Total Expenses | $2,233,224 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $88,234 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $165,823 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,906,583 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,008,345 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $220,601 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $156,540 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,685,982 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,851,805 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Provide legal education, advice, counsel, legal representation and general assistance in the reform of the law regarding the rights of minors. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $456,409 | ExpenseAmt |
| Revenue | $1,183,434 | RevenueAmt |
| Desc | General Mission - Provide advocacy by developing innovative solutions and strategies to better address the legal needs of youth who come in contact with Child Welfare Agencies and Juvenile Justice Systems. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,101,978 | ExpenseAmt |
| Desc | Foster Care Recruitment and Retention Project QPI - YLC created the Quality Parenting Initiative QPI in 2009 as a foster care systems change effort. QPI shifts from a bureaucratic to a relationship based approach to foster care. This new relationship based approach can ensure that if foster care is necessary for a child, it can be a positive intervention. Systems who are part of the QPI network focus policies, practices and decisions on the goals of improving the parenting relationship children experience while they are out of their homes of origin, creating and strengthening other meaningful relationships, and ensuring that the child has access to experiences that promote normal interactions with the community. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $345,292 | ExpenseAmt |
| Desc | Advocacy Support - YLC serves as an IOLTA funded support center on youth law issues for qualified legal services programs providing direct legal services to indigent clients throughout the state. YLCs staff provides impact advocacy and advocacy support to these direct service programs through co-counseling, consultation, research, training and other assistance. As a support center, YLC provides advocacy support on a range of issues including public benefits, housing, education, health care and other legal issues facing young people in the juvenile court system. Continued Schedule O | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,903,679 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 18 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 | Yes (true) | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ryan-Boer Solutions | PersonNm |
| Phone | 4155433379 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 832 Folsom Street Suite 700 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94107 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Jennifer Rodriguez | |||||||
| Execitive Director | 040.00 | Yes (X) | $142,157 | $0 | $25,955 | ||
| Carole Shauffer | |||||||
| Senior Director | 040.00 | $142,085 | $0 | $7,056 | Yes (X) | ||
| Jamie Averett | |||||||
| Quality Parenting Iniative | 040.00 | $126,806 | $0 | $3,853 | Yes (X) | ||
| Lucy Carter | |||||||
| Advocay Policy | 040.00 | $108,520 | $0 | $21,664 | Yes (X) | ||
| Maria Ramiu | |||||||
| Managing Director | 040.00 | $124,287 | $0 | $5,765 | Yes (X) | ||
| William F Abrams | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Fatima Goss Graves | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Jane Soltis | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Honorable Tomar Mason | |||||||
| Treasurer | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Barbara C Thompson | |||||||
| Secretary | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Howard F Fine | |||||||
| Senior Vice Chair | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Ray Tucker | |||||||
| Vice Chair | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Bill Koski | |||||||
| Chair | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Matthew R Gemello | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Iris Hu | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Mehrzad Khajanoori | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Heidi Foreman | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Joy Singleton | |||||||
| Director | 000.50 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $643,855 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $64,293 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $27,432 | FundraisingAmt |
| All Other Contributions | $1,186,589 | AllOtherContributionsAmt |
| Total Contributions | $1,214,021 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Consultant Fees | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $1,036,517 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,036,517 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,917 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $146,917 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,183,434 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,592 | TotalRevenueColumnAmt |
| Exclusion | $1,592 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $242 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $27,432 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $242 | FundraisingDirectExpensesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,399,047 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,183,434 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,592 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $708,148 | TotalAmt |
| Program Services | $630,252 | ProgramServicesAmt |
| Management And General | $63,733 | ManagementAndGeneralAmt |
| Fundraising | $14,163 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $598,276 | TotalAmt |
| Program Services | $526,341 | ProgramServicesAmt |
| Management And General | $49,331 | ManagementAndGeneralAmt |
| Fundraising | $22,604 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,001 | TotalAmt |
| Program Services | $6,231 | ProgramServicesAmt |
| Management And General | $630 | ManagementAndGeneralAmt |
| Fundraising | $140 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,459 | TotalAmt |
| Program Services | $127,890 | ProgramServicesAmt |
| Management And General | $11,938 | ManagementAndGeneralAmt |
| Fundraising | $5,631 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,820 | TotalAmt |
| Program Services | $89,732 | ProgramServicesAmt |
| Management And General | $9,074 | ManagementAndGeneralAmt |
| Fundraising | $2,014 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,653 | TotalAmt |
| Management And General | $78,653 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,485 | TotalAmt |
| Program Services | $3,211 | ProgramServicesAmt |
| Management And General | $18,274 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,118 | TotalAmt |
| Program Services | $13,380 | ProgramServicesAmt |
| Management And General | $1,306 | ManagementAndGeneralAmt |
| Fundraising | $432 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,353 | TotalAmt |
| Program Services | $75,543 | ProgramServicesAmt |
| Management And General | $7,372 | ManagementAndGeneralAmt |
| Fundraising | $2,438 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,654 | TotalAmt |
| Program Services | $128,728 | ProgramServicesAmt |
| Management And General | $786 | ManagementAndGeneralAmt |
| Fundraising | $140 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,842 | TotalAmt |
| Program Services | $176,842 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,746 | TotalAmt |
| Management And General | $16,746 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Equipment rental/mainenance | $16,775 | $3,500 | $13,275 | |
| Bad Debt Expense | $7,042 | $7,042 | ||
| Library | $13,874 | $13,874 | ||
| Consultants | $102,105 | $100,076 | $1,029 | $1,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,873 | TotalAmt |
| Program Services | $1,037 | ProgramServicesAmt |
| Management And General | $8,836 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,233,224 | TotalAmt |
| Program Services | $1,903,679 | ProgramServicesAmt |
| Management And General | $280,983 | ManagementAndGeneralAmt |
| Fundraising | $48,562 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,626,245 | BOYAmt |
| EOY | $1,682,373 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,136 | BOYAmt |
| EOY | $273,533 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,316 | BOYAmt |
| EOY | $40,553 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $135,495 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $135,495 | LandBldgEquipAccumDeprecAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,886 | BOYAmt |
| EOY | $11,886 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,906,583 | BOYAmt |
| EOY | $2,008,345 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,861 | BOYAmt |
| EOY | $153,540 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,740 | BOYAmt |
| EOY | $3,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,601 | BOYAmt |
| EOY | $156,540 | 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 | $1,017,471 | BOYAmt |
| EOY | $981,986 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,511 | BOYAmt |
| EOY | $869,819 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,685,982 | BOYAmt |
| EOY | $1,851,805 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,906,583 | BOYAmt |
| EOY | $2,008,345 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $165,823 | ReconcilationRevenueExpnssAmt |
| 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 | $1,885,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,119,265 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $785,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,260,105 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,214,021 | CurrentTaxYearAmt |
| Total | $6,264,092 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,885,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,119,265 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $785,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,260,105 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,214,021 | CurrentTaxYearAmt |
| Total | $6,264,092 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $6,264,092 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,724 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,605 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,592 | CurrentTaxYearAmt |
| Total | $13,642 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,277,734 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $5,139,305 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99740 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,940 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,940 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,208,284 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,233,224 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $261,661 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $65,415 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $258,977 | CurrentYearMinus3Amt |
| Current Year Minus2 | $279,804 | CurrentYearMinus2Amt |
| Current Year Minus1 | $277,048 | CurrentYearMinus1Amt |
| Current Year | $261,661 | CurrentYearAmt |
| Total | $1,077,490 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,616,235 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $9,854 | CurrentYearMinus3Amt |
| Current Year Minus2 | $8,763 | CurrentYearMinus2Amt |
| Current Year Minus1 | $8,469 | CurrentYearMinus1Amt |
| Current Year | $24,940 | CurrentYearAmt |
| Total | $52,026 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $64,744 | CurrentYearMinus3Amt |
| Current Year Minus2 | $69,951 | CurrentYearMinus2Amt |
| Current Year Minus1 | $69,262 | CurrentYearMinus1Amt |
| Current Year | $65,415 | CurrentYearAmt |
| Total | $269,372 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $404,058 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $9,854 | CurrentYearMinus3Amt |
| Current Year Minus2 | $8,763 | CurrentYearMinus2Amt |
| Current Year Minus1 | $8,469 | CurrentYearMinus1Amt |
| Current Year | $24,940 | CurrentYearAmt |
| Total | $52,026 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $135,495 | OtherCostOrOtherBasisAmt |
| Depreciation | $135,495 | DepreciationAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,399,289 | TotalRevEtcAuditedFinclStmtAmt |
| Recoveries Prior Year Grants | $242 | RecoveriesPriorYearGrantsAmt |
| Revenue Not Reported | $242 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,399,047 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,399,047 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,233,466 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $242 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $242 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,233,224 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,233,224 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| XI 2d | Special Event Expense |
| VII 2d | Special Event Expense |
| X 2 | The Center is exempt from federal income tax under Section 501C3 of the Internal Revenue Code. In addition, the Center qualifies for the charitable contribution deduction under Section 170b1Avi and has been classified as an organization other than a private foundation under Section 509a1. The Center is also exempt from state income taxes under Section 23701d of the California Revenue and Taxation Code. Management believes the Center has no uncertain tax positions as of December 31, 2019. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Unsung Heroes | Event1Nm |
| Gross Receipts Event1 | $27,674 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $27,432 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $242 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $242 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $27,674 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $27,432 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $242 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $242 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $242 | DirectExpenseSummaryEventsAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Rodriguez | PersonNm |
| Title | Execitive Director | TitleTxt |
| Base Compensation Filing Org | $142,157 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $6,504 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $19,451 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $168,112 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4c | Advocacy Support continued - The equal Access Fund supports YLCs Fostering Access to Supported Transitions to Adulthood Project, intended to improve early adulthood outcomes of transition age 14 to 25 young people involved, at risk of involvement or formerly involved in the foster care or juvenile justice systems. The project is designed to improve access to transitional supports, services and protections developed to assist youth to successfully transition from court supervision to adulthood and independence. YLC staff provides impact advocacy and advocacy support to qualified legal services programs and attorneys representing clients eligible for these programs through co-counseling, consultation, research, training and other assistance. The project works on civil legal issues facing transition age youth including economic supports, housing, health care, education and other transitional support services. |
| Form 990, Part VI, Section B, Line 11b | The audit committee reviews the Form 990 and recommends acceptance to the Board of Directors. |
| Form 990, Part VI, Section B, Line 12c | On the inception of requesting a new grant, following up on a complaint which might lead to filing a suit or when requested for our name to be added to a group who would want or not want a potential policy to be presented, an item in general election, there is a general dicussion amongst staff attorneys and the Executive Director. If needed, the Executive Director would have a discussion with the Chair of the Board of Directors before a decision is made. |
| Form 990, Part VI, Section B, Line 15a | The Board of Directors meets in a closed session and makes a decision based upon comparable salaries. |
| Form 990, Part VI, Section C, Line 19 | The governing documents, conflicts of interest policy and financial statements are made available upon request. |
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