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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T15:32:05-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510191744 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKELEY LAW FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 5106828683 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3954 | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Joys Choi | PersonNm |
| Person Title | Board Member/CFO | PersonTitleTxt |
| Phone | 5623048235 | PhoneNum |
| Signature | 2025-11-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.berkeleylawfoundation.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $109,309 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $109,309 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $109,309 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $117,500 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $0 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $696 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $910 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $10,410 | OtherExpensesTotalAmt |
| Total Expenses | $129,516 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$20,207 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $157,198 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $136,991 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,198 | BOYAmt |
| EOY | $137,091 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,198 | BOYAmt |
| EOY | $137,091 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $100 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,198 | BOYAmt |
| EOY | $136,991 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The 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 AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $129,516 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (15 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Holly Baldwin | ||||
| President | 2 | $0 | $0 | $0 |
| Sarah Williams | ||||
| Secretary | 1 | $0 | $0 | $0 |
| Joys Choi | ||||
| CFO | 1 | $0 | $0 | $0 |
| Lynnette Baclig | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Audrey Barron | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Kyle Kate Dudley | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Lana El-Farra | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Lisa Ells | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Ary Smith | ||||
| Treasurer | 2 | $0 | $0 | $0 |
| Kathleen Vanden Heuvel | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Steven Kazan | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Sue Schechter | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Mattie Armstrong | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Amanda Prasuhn | ||||
| Board Member | 1 | $0 | $0 | $0 |
| Todd Trattner | ||||
| Board Member | 0.5 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Holly Baldwin | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3954 | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5106828283 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
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 | $138,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,906 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $109,309 | CurrentTaxYearAmt |
| Total | $456,990 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,906 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $109,309 | CurrentTaxYearAmt |
| Total | $456,990 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $456,990 | PublicSupportTotal170Amt |
| Total Support | $456,990 | TotalSupportAmt |
| Public Support CY170 | 1 | PublicSupportCY170Pct |
| Public Support PY170 | 1 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 | The 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 16 | Special Events (Law Day): $10,260; Uncategorized Expense: $150 |
| Form 990-EZ, Part I, Line 20 | The 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 26 | Description;EOY Amount^Grants Payable Broussard Phoenix Fellowship;0|Grants Payable YLG;0|Other;100^Total;100^ |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Berkeley 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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