BERKELEY LAW FOUNDATION: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BERKELEY LAW FOUNDATION (EIN 51-0191744)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202503219349208845
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T15:32:05-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510191744EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BERKELEY LAW FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBERKBusinessNameControlTxt
Phone5106828683PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 3954AddressLine1Txt
CityBerkeleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJoys ChoiPersonNm
Person TitleBoard Member/CFOPersonTitleTxt
Phone5623048235PhoneNum
Signature2025-11-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website Addresswww.berkeleylawfoundation.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$109,309GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$109,309ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$0InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$109,309TotalRevenueAmt
Grants And Similar Amounts Paid$117,500GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$696OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$910PrintingPublicationsPostageAmt
Other Expenses Total$10,410OtherExpensesTotalAmt
Total Expenses$129,516TotalExpensesAmt
Excess Or Deficit For Year-$20,207ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$157,198NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$136,991NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$157,198BOYAmt
EOY$137,091EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$157,198BOYAmt
EOY$137,091EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$100EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$157,198BOYAmt
EOY$136,991EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe Berkeley Law Foundation supports Berkeley Law student and emerging public interest attorneys nationwide through strategic funding initiatives. We provide scholarship assistance to current students and aware year-long grants that enable new attorneys to pursue innovative legal projects addressing critical community needs across the United States.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Grants to new lawyers for year-long projects providing legal services to underserved populations$62,500$74,516
Scholarship assistance to law students intending to pursue public interest legal careers$55,000$55,000
FieldValueIRS element (for citing)
Total Program Service Expenses$129,516TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (15 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Holly Baldwin
President2$0$0$0
Sarah Williams
Secretary1$0$0$0
Joys Choi
CFO1$0$0$0
Lynnette Baclig
Board Member0.5$0$0$0
Audrey Barron
Board Member2$0$0$0
Kyle Kate Dudley
Board Member0.5$0$0$0
Lana El-Farra
Board Member0.5$0$0$0
Lisa Ells
Board Member0.5$0$0$0
Ary Smith
Treasurer2$0$0$0
Kathleen Vanden Heuvel
Board Member0.5$0$0$0
Steven Kazan
Board Member2$0$0$0
Sue Schechter
Board Member1$0$0$0
Mattie Armstrong
Board Member0.5$0$0$0
Amanda Prasuhn
Board Member1$0$0$0
Todd Trattner
Board Member0.5$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHolly BaldwinPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 3954AddressLine1Txt
CityBerkeleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94703ZIPCd
FieldValueIRS element (for citing)
Phone5106828283PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$65,857CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$49,906CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$93,391CurrentTaxYearMinus1YearAmt
Current Tax Year$109,309CurrentTaxYearAmt
Total$456,990TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$65,857CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$49,906CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$93,391CurrentTaxYearMinus1YearAmt
Current Tax Year$109,309CurrentTaxYearAmt
Total$456,990TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$456,990PublicSupportTotal170Amt
Total Support$456,990TotalSupportAmt
Public Support CY1701PublicSupportCY170Pct
Public Support PY1701PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 10The Berkeley Law Foundation supports Berkeley Law students and emerging public interest attorneys nationwide through strategic funding initiatives. We provide scholarship assistance to current students and award year-long grants that enable new attorneys to pursue innovative legal projects addressing critical community needs across the United States. Our grants empower recipients to deliver essential legal services to underserved populations while advancing the public interest mission. In 2024, (1) scholarship assistance to current students intending to pursue public interest legal careers totaled $55,000, and (2) grants to new lawyers for year-long projects providing legal services to underserved populations totaled $62,500
Form 990-EZ, Part I, Line 16Special Events (Law Day): $10,260; Uncategorized Expense: $150
Form 990-EZ, Part I, Line 20The Berkeley Law Foundation experienced an operating deficit in 2024 due to increased grant-making activity that exceeded current-year donations. The Foundation awarded grants totaling approximately 107% of its annual revenue, reflecting its commitment to maximizing support for public interest law students and recent graduates pursuing careers in public service. This strategic decision to prioritize grant distributions aligns with the Foundation's charitable mission of supporting the next generation of public interest lawyers. The deficit was funded through the Foundation's accumulated reserves from prior years, and the organization maintains sufficient assets and cash reserves to continue its operations and grant-making activities. The Foundation's board approved this approach to ensure continued support for its beneficiaries while developing enhanced fundraising strategies for future sustainability.
Form 990-EZ, Part II, Line 26Description;EOY Amount^Grants Payable Broussard Phoenix Fellowship;0|Grants Payable YLG;0|Other;100^Total;100^

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationBerkeley Law Foundation requested an extension, which was granted. As such, this filing is not late, but subject to an extension.ExplanationTxt

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