2019-11-14T18:06:55-06:00 2018-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET 9TH FLOOR SAN FRANCISCO CA 94105 990 2018-01-01 942931349 THE JUSTICE AND DIVERSITY CENTER OF THE BAR ASSOCIATION OF SAN FRANCISCO JUST 4157829000 301 BATTERY STREET THIRD FLOOR SAN FRANCISCO CA 94111 SANDRA RODRIGUEZ CFO 4157829000 2019-11-12 1 MICHAEL LUMSDEN P01262236 4159561500 2019-11-12 12.129.4.210 2019-11-12 23:13:57 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 2018 2020-03-31 21:24:44Z YOLANDA JACKSON 301 BATTERY STREET THIRD FLOOR SAN FRANCISCO CA 94111 7938902 0 X WWW.SFBAR.ORG/JDC/INDEX.ASPX X 1984 CA THE JUSTICE & DIVERSITY CENTER ADVANCES FAIRNESS AND EQUALITY BY PROVIDING PRO BONO LEGAL SERVICES TO LOW-INCOME PEOPLE AND EDUCATIONAL PROGRAMS THAT FOSTER DIVERSITY IN THE LEGAL PROFESSION. 27 27 90 2000 0 41903 6046549 7544960 12548 36792 117535 110112 -40828 -25442 6135804 7666422 80000 95155 0 0 3692383 4001571 35217 68854 424256 2129854 3026261 5937454 7191841 198350 474581 7953164 8033634 2784363 2698504 5168801 5335130 X ADVANCES FAIRNESS AND EQUALITY BY PROVIDING PRO BONO LEGAL SERVICES TO LOW-INCOME PEOPLE AND EDUCATIONAL OPPORTUNITIES THAT FOSTER DIVERSITY IN THE LEGAL PROFESSION. 0 0 2003968 3632 32292 PRO BONO LEGAL SERVICES PROGRAM (PBLS): PBLS PROVIDES FREE LEGAL AND SOCIAL SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES IN THE AREAS OF EVICTION DEFENSE, FAMILY LAW, DOMESTIC VIOLENCE, CONSUMER AND TAX LAW, AND FEDERAL EMPLOYMENT DISCRIMINATION AND CIVIL RIGHTS MATTERS. ALSO, NONPROFIT ORGANIZATIONS SERVING LOW-INCOME COMMUNITIES RECEIVE BUSINESS LAW SERVICES. JDC'S VOLUNTEER RECRUITMENT, TRAINING, AND RETENTION PROGRAM OPERATES THROUGH PBLS AT JDC'S OFFICE IN DOWNTOWN SAN FRANCISCO. CLIENTS ARE THE WORKING POOR, FAMILIES, PEOPLE WITH DISABILITIES, AND SENIORS WHO ARE SERVED VIA VOLUNTEER ATTORNEYS, JDC STAFF ATTORNEYS, OR AT JDC'S COURT-BASED PROGRAMS. AS A RESULT OF PBLS' SERVICES, CLIENTS RETAIN THEIR HOUSING, GAIN CUSTODY OF THEIR CHILDREN, RECEIVE ACCESS TO JUSTICE, AND ACHIEVE GREATER STABILITY. 1830026 0 0 HOMELESS ADVOCACY PROJECT (HAP): HAP PROVIDES FREE LEGAL AND SOCIAL SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES IN THE AREAS OF EVICTION DEFENSE, PUBLIC BENEFITS ADVOCACY, AND IMMIGRATION DOCUMENTATION. CLIENTS ARE HOMELESS OR AT IMMINENT RISK OF HOMELESSNESS, AND APPROXIMATELY 75% HAVE A MENTAL HEALTH DISABILITY AND/OR PHYSICAL DISABILITY. CHRONIC HOMELESSNESS IS COMMON FOR CLIENTS, DUE IN LARGE PART TO ISSUES STEMMING FROM THEIR MENTAL HEALTH DISABILITIES. HAP OPERATES A DROP-IN REPRESENTATION CLINIC AT ITS OFFICE IN THE TENDERLOIN NEIGHBORHOOD. SERVICES ARE PROVIDED PRIMARILY BY STAFF ATTORNEYS, LEGAL ADVOCATES, AND SOCIAL WORKERS. AS A RESULT OF HAP'S SERVICES, CLIENTS RETAIN THEIR HOUSING, ACCESS NEW HOUSING, OBTAIN A STABLE SOURCE OF INCOME, ACCESS MEDICAL AND PSYCHOLOGICAL CARE, AND REMOVE BARRIERS TO EMPLOYMENT. 1439025 4323 0 IMMIGRANT LEGAL DEFENSE PROGRAMS (ILDP): IDLP PROVIDES DIRECT AND VOLUNTEER LEGAL SERVICES TO IMMIGRANTS AND THEIR FAMILIES VULNERABLE TO DETENTION AND DEPORTATION. JDC ACTS AS FISCAL LEAD AND PRIMARY HOST ORGANIZATION FOR THE NORTHERN CALIFORNIA RAPID RESPONSE AND IMMIGRANT DEFENSE NETWORK (NCRRIDN) AND NORTHERN CALIFORNIA COLLABORATIVE FOR IMMIGRANT JUSTICE (NCCIJ), WHILE ALSO PARTICIPATING IN THE SAN FRANCISCO IMMIGRANT LEGAL DEFENSE COLLABORATIVE (SFILDC). ILDP STAFF ARE BASED AT JDC'S OFFICES IN DOWNTOWN SAN FRANCISCO, WITH SERVICES PROVIDED IN THE COMMUNITY, AT IMMIGRANT DETENTION FACILITIES, AND AT THE SAN FRANCISCO IMMIGRATION COURT. AS A RESULT OF THESE SERVICES, IMMIGRANTS, THEIR FAMILIES, ADVOCATES, AND OTHER STAKEHOLDERS HAVE ACCESS TO THE LEGAL RESOURCES THEY NEED TO PREVENT IMMIGRANT DETENTIONS AND DEPORTATIONS. 816503 87200 4500 DIVERSITY EDUCATIONAL PROGRAMS: DIVERSITY EDUCATIONAL PROGRAMS SERVE DIVERSE YOUTH AND YOUNG ADULTS FROM DISADVANTAGED, PRIMARILY LOW-INCOME BACKGROUNDS. HIGH SCHOOL STUDENTS PARTICIPATE IN PROGRAMS IN THE AREAS OF COLLEGE ACCESS, MENTORSHIP, AND YOUTH DEVELOPMENT. COLLEGE STUDENTS RECEIVE ASSISTANCE WITH LAW SCHOOL PREPARATION, APPLICATIONS, ENROLLMENT, AND SCHOLARSHIP SUPPORT. SERVICES ARE COORDINATED OUT OF JDC'S OFFICE IN DOWNTOWN SAN FRANCISCO. AS A RESULT OF THE DIVERSITY EDUCATIONAL PROGRAMS, PARTICIPANTS ARE BETTER POSITIONED TO ATTEND AND THRIVE IN COLLEGE AND LAW SCHOOL, THEREBY FURTHERING THEIR EDUCATION AND PROFESSIONAL GOALS AND FACILITATING THEIR PERSONAL AND FINANCIAL STABILITY.COOPERATIVE RESTRAINING ORDER CLINIC (CROC): A FISCALLY SPONSORED ORGANIZATION OF JDC WHICH ASSISTS PRO PER LITIGANTS TO OBTAIN RESTRAINING ORDERS AGAINST THEIR ABUSERS. 816503 87200 4500 6089522 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 34 0 1 90 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X SANDRA RODRIGUEZ 4157829000 301 BATTERY STREET 3RD FLOOR SAN FRANCISCO CA 94111 MALCOLM HEINICKE PRESIDENT 1.00 5.00 X X 0 0 0 DORIS CHENG PRESIDENT ELECT 1.00 5.00 X X 0 0 0 STUART PLUNKETT TREASURER 1.00 5.00 X X 0 0 0 MARVIN ANDERSON SECRETARY 1.00 5.00 X X 0 0 0 KHALDOUN BAGHDADI DIRECTOR 1.00 0.00 X 0 0 0 A MARISA CHUN DIRECTOR 1.00 0.00 X 0 0 0 ERIN CONNELL DIRECTOR 1.00 0.00 X 0 0 0 DEBORAH DANILOFF DIRECTOR 1.00 0.00 X 0 0 0 ROBERT ESPOSITO DIRECTOR 1.00 0.00 X 0 0 0 MICHELLE FERREIRA DIRECTOR 1.00 0.00 X 0 0 0 ALICIA GAMEZ DIRECTOR 1.00 0.00 X 0 0 0 ARI HERSHER DIRECTOR 1.00 0.00 X 0 0 0 STEVEN A HIRSCH DIRECTOR 1.00 0.00 X 0 0 0 ERICK C HOWARD DIRECTOR 1.00 0.00 X 0 0 0 JESSICA JACOB DIRECTOR 1.00 0.00 X 0 0 0 DAVID KELLY DIRECTOR 1.00 0.00 X 0 0 0 ANJALI KULKARNI DIRECTOR 1.00 0.00 X 0 0 0 ELINOR LEARY DIRECTOR 1.00 0.00 X 0 0 0 MARIE MA DIRECTOR 1.00 0.00 X 0 0 0 ROBERT MEYERHOFF DIRECTOR 1.00 0.00 X 0 0 0 DAVID REIDY DIRECTOR 1.00 0.00 X 0 0 0 RAGESH TANGRI DIRECTOR 1.00 0.00 X 0 0 0 CHARLES THOMPSON DIRECTOR 1.00 0.00 X 0 0 0 WENDY UMPHREY DIRECTOR 1.00 0.00 X 0 0 0 MOHAMMAD WALIZADEH DIRECTOR 1.00 0.00 X 0 0 0 BLAIR WALSH DIRECTOR 1.00 0.00 X 0 0 0 JEE YOUNG YOU DIRECTOR 1.00 0.00 X 0 0 0 YOLANDA JACKSON EXECUTIVE DIRECTOR / GENERAL COUNSEL 15.00 35.00 X 0 258687 22691 SANDRA RODRIGUEZ CHIEF FINANCIAL OFFICER 10.00 35.00 X 0 153886 5515 0 412573 28206 0 0 1 0 0 294738 113373 3195322 3941527 7544960 TRAININGS/WORKSHOPS/SEMINARS 541100 5400 5400 INCUBATOR FEES 541100 2500 2500 SUMMER ASSOCIATE PROGRAM 541100 2000 2000 PRODUCT SALES 541100 980 980 25912 25912 36792 80477 80477 192325 162690 29635 29635 29635 84348 294738 109790 -25442 -25442 7666422 36792 0 84670 X 95155 95155 3239949 2994206 40092 205651 68339 63155 846 4338 446519 412652 5525 28342 246764 228047 3054 15663 128447 128447 46379 46379 68854 68854 16559 16559 1102442 1095980 1054 5408 939 939 112601 94585 10134 7882 11102 9326 999 777 367768 339043 1777 26948 36464 35785 76 603 8014 7865 17 132 65791 65791 63946 62754 596 596 50509 50509 ALLOCATED EXP FROM BASF 778042 252683 468087 57272 BAD DEBT EXPENSE 56999 56999 DUES & SUBSCRIPTIONS 50999 50999 REPAIRS & MAINTENANCE 12155 10210 1094 851 117105 85840 31265 7191841 6089522 678063 424256 597505 583144 190207 81349 980155 1322292 267664 203481 30545 77661 3419860 748200 2563356 2671660 3310783 3091427 12949 2620 7953164 8033634 713505 354566 70000 100 172688 59430 1524618 1220373 303552 1064035 2784363 2698504 X 3867872 3327079 1100929 1539934 200000 468117 5168801 5335130 7953164 8033634 474581 -308252 0 X 0 1 X 1 0 X 4973079 4430476 5809137 6046549 7544960 28804201 4973079 4430476 5809137 6046549 7544960 28804201 324877 28479324 59169 62987 57915 63269 80477 323817 29128018 106103 0.97770 0.96660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 225281 -9223 216058 208412 16869 225281 185734 22678 208412 193974 -8240 185734 200000 -6026 193974 0.00000 1.00000 0.00000 0 0 1140000 1140000 1650711 160831 1489880 328264 328264 0 113944 93950 19994 186941 165155 21786 2671660 DUE TO RELATED ORGANIZATION 1064035 1064035 X 7451401 -308252 -308252 7759653 16559 -109790 -93231 7666422 7285072 109790 109790 7175282 16559 16559 7191841 PART IV, LINE 2B: THE ORGANIZATION HAS CLIENT TRUST ACCOUNTS WHICH IT HOLDS FOR EVICTION DEFENSE CLIENTS. PART V, LINE 4: THE INVESTMENT EARNINGS ON THE ENDOWMENT FUND IS INTENDED TO PROVIDE FUNDING FOR MINORITY LAW STUDENT SCHOLARSHIPS. PART X, LINE 2: JDC IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. JDC HAS NO UNRECOGNIZED TAX BENEFITS OR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -109,790. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 109,790. X X X X X X X 1 WILLIAM RYLAND 1817 OAK STREET UNIT B SAN FRANCISCO CA 94117 GRANT MANAGEMENT & DEVELOPMENT 0 2000000 68854 1931146 2000000 68854 1931146 CA ANNUAL GALA 349638 294738 54900 20886 78246 4646 1220 BIKE-A-THON 29448 29448 1906 2886 379086 294738 84348 20886 80152 4646 4106 109790 -25442 1 MINORITY LAW SCHOOL SCHOLARSHIPS 11 85000 0 OTHER SCHOLARSHIPS 1 2200 STIPENDS 3 7955 PART I, LINE 2: SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PROVIDE A REPORT OF THEIR GRADES AND ACTIVITIES EACH SEMESTER BEFORE THE NEXT INSTALLMENT OF THE SCHOLARSHIP AWARD IS MADE. 0 0 0 0 0 0 0 0 0 YOLANDA JACKSON EXECUTIVE DIRECTOR / GENERAL COUNSEL 0 258687 0 0 0 0 0 7819 0 14872 0 281378 0 0 SANDRA RODRIGUEZ CHIEF FINANCIAL OFFICER 0 153886 0 0 0 0 0 4818 0 697 0 159401 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR IS COMPENSATED BY THE BAR ASSOCIATION OF SAN FRANCISCO (BASF), A RELATED ORGANIZATION. BASF UTILIZED THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR: COMPENSATION SURVEYS OR STUDIES; FORM 990S OF OTHER ORGANIZATIONS; AND APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF JDC ARE APPOINTED BY THE BOARD OF THE BAR ASSOCIATION OF SAN FRANCISCO (BASF). THE BOARD OF DIRECTORS OF JDC, SO APPOINTED, INCLUDES THE FOUR BOARD OFFICERS OF BASF AND EIGHTEEN OTHER MEMBERS DESIGNATED BY BASF. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENT TO THE BYLAWS OF JDC MUST BE APPROVED IN WRITING BY THE BAR ASSOCIATION OF SAN FRANCISCO (BASF). ADDITIONALLY, NO DECISION MAY BE MADE TO TERMINATE THE AFFILIATION RELATIONSHIP BETWEEN JDC AND BASF WITHOUT THE PRIOR WRITTEN APPROVAL OF THE BOARD OF DIRECTORS OF BASF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. A DRAFT FORM 990 IS THEN REVIEWED BY THE CFO, AND APPROPRIATE UPDATES AND REVISIONS ARE MADE. THEREAFTER, THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 IS ALSO MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND MANAGEMENT PERSONNEL WITH RESPONSIBILITY FOR AUTHORIZING CONTRACTS, SIGNING CHECKS, AND APPROVING VENDOR INVOICES ARE REQUIRED TO COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORMS, AND HAVE A CONTINUING OBLIGATION TO REPORT POTENTIAL OR ACTUAL CONFLICTS WHEN THEY ARISE. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS TASKED WITH MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS IN CONNECTION THEREWITH TO THE EXECUTIVE COMMITTEE, AND AFTER ANY DISCUSSION WITH THE CONFLICTED INDIVIDUAL, HE OR SHE SHALL LEAVE THE EXECUTIVE COMMITTEE MEETING WHILE THE MEMBERS OF THE EXECUTIVE COMMITTEE DECIDE IF A CONFLICT OF INTEREST EXISTS AND/OR WHETHER THE EXECUTIVE COMMITTEE WISHES TO SEEK INPUT FROM THE ENTIRE BOARD. IF THE CONFLICTED INDIVIDUAL IS A MEMBER OF THE EXECUTIVE COMMITTEE, SUCH PERSON SHALL LEAVE THE MEETING AND THE MATTER SHALL BE DECIDED BY THE REMAINING MEMBERS. THE RECORDINGS OF THE PROCEEDINGS ARE DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER (THE ONLY OFFICERS OR KEY EMPLOYEES APPEARING ON FORM 990, PART VII) ARE COMPENSATED BY THE BAR ASSOCIATION OF SAN FRANCISCO, A RELATED ORGANIZATION. AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN MARKED "NO", AS MANDATED BY THE FORM 990 INSTRUCTIONS. PLEASE REFERENCE THE DISCLOSURE IN THE BAR ASSOCIATION OF SAN FRANCISCO'S FORM 990 FOR A DESCRIPTION ON HOW COMPENSATION FOR THESE INDIVIDUALS WAS DETERMINED. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE FILED WITH THE FEDERAL GOVERNMENT AND ARE AVAILABLE UPON REQUEST. THE GOVERNING/ORGANIZING DOCUMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ARE AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 1,000,156. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000,156. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 31,363. MANAGEMENT AND GENERAL EXPENSES 420. FUNDRAISING EXPENSES 2,154. TOTAL EXPENSES 33,937. CONTRACT EMPLOYEES: PROGRAM SERVICE EXPENSES 38,390. MANAGEMENT AND GENERAL EXPENSES 514. FUNDRAISING EXPENSES 2,637. TOTAL EXPENSES 41,541. CONSULTANTS: PROGRAM SERVICE EXPENSES 17,081. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,081. PAYROLL BENEFITS/ADMIN FEES: PROGRAM SERVICE EXPENSES 8,990. MANAGEMENT AND GENERAL EXPENSES 120. FUNDRAISING EXPENSES 617. TOTAL EXPENSES 9,727. THE BAR ASSOCIATION OF SAN FRANCISCO 301 BATTERY STREET THIRD FLOOR SAN FRANCISCO CA 94111 940304950 MEMBERSHIP ASSOCIATION CA 501(C)(6) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 THE BAR ASSOCIATION OF SAN FRANCISCO C 113373 BOOK/ACTUAL THE BAR ASSOCIATION OF SAN FRANCISCO M 267802 BOOK/ACTUAL THE BAR ASSOCIATION OF SAN FRANCISCO O 793095 BOOK/ACTUAL THE BAR ASSOCIATION OF SAN FRANCISCO P 816950 BOOK/ACTUAL