2025-10-30T11:21:10-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 952428657 CALIFORNIA RURAL LEGAL ASSISTANCE INC CALI 2095773811 1020 15TH STREET 20 MODESTO CA 95354 STEPHANIE A VALENCIA VP OF OPERATIONS & CFO 2095773811 2025-10-29 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-10-29 2024 2025-03-06 01:10:19Z JESSICA MANRIQUEZ JEWELL 1020 15TH STREET 20 MODESTO CA 95354 42650191 0 X WWW.CRLA.ORG X 1966 CA TO PROVIDE LEGAL SERVICES THROUGH COMMUNITY LAWYERING, SEEKING A MORE JUST AND EQUITABLE WORLD. 26 26 279 150 -61670 0 33309339 31958152 219361 284654 645921 843974 -29945 55867 34144676 33142647 246761 389777 0 0 21525607 25328429 0 0 956145 5329941 5552388 27102309 31270594 7042367 1872053 24827285 25013567 10769685 8508136 14057600 16505431 X TO PROVIDE LEGAL SERVICES THROUGH COMMUNITY LAWYERING, SEEKING A MORE JUST AND EQUITABLE WORLD. 0 0 12647182 164042 146465 OUR RURAL JUSTICE UNIT SUPPORTS THE DELIVERY OF HIGH-QUALITY CIVIL LEGAL SERVICES AND ACCESS TO JUSTICE FOR ALL LOW-INCOME PEOPLE IN 16 RURAL COUNTIES THROUGHOUT CALIFORNIA. IN 2024, CRLA CLOSED 3,926 CASES THAT IMPACTED 10,608 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 4341326 185000 5900 STRATEGIC INITIATIVE AND STATEWIDE SUPPORT - THESE PROGRAMS FOCUS ON LANGUAGE JUSTICE AND SUPPORTING SYSTEMIC ADVOCACY THROUGHOUT THE ORGANIZATION. CRLA CLOSED 1,163 CASES FOCUSING ON THE RE-ENTRY PROGRAM. 3841746 0 21025 OUR AGRICULTURAL WORKER PROGRAM ADDRESS THE LEGAL NEEDS OF AGRICULTURAL WORKERS AND THEIR DEPENDENTS THROUGHOUT CALIFORNIA. IN 2024, CRLA CLOSED 647 CASES THAT IMPACTED 1,915 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 2676178 40735 111264 OUR WORK FOCUSES ON VULNERABLE COMMUNITIES WITH THE FOLLOWING PROGRAMS: LGBTQ+; COMMUNITY EQUITY INITIATIVE; FAIR HOUSING; AND INDIGENOUS COMMUNITIES. IN 2024, CRLA CLOSED 164 CASES FOCUSING ON VULNERABLE COMMUNITIES THAT IMPACTED 376 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 2676178 40735 111264 23506432 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 182 0 1 279 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X STEPHANIE A VALENCIA 2095773811 1020 15TH STREET SUITE 20 MODESTO CA 95354 JESSICA MANRIQUEZ JEWELL EXCEUTIVE DIRECTOR 37.50 X 219726 0 26674 STEPHANIE A VALENCIA CHIEF FINANCIAL OFFICER 37.50 X 192985 0 22311 MICHAEL MEUTER GENERAL COUNSEL 37.50 X 186301 0 16547 MARISOL AGUILAR DEPUTY DIRECTOR 37.50 X 188133 0 14464 MONICA YU CHIEF DEVELOPMENT OFFICER 37.50 X 163599 0 27467 MONICA SOUSA LEGAL DIRECTOR 37.50 X 164270 0 20023 CARLA LOPEZ PROGRAM DIRECTOR 37.50 X 144389 0 9989 MARISA LUNDIN DIRECTOR OF LEARNING AND IMPACT 37.50 X 146775 0 6040 PHYLLIS KATZ JUSTICE CENTER DIRECTOR 37.50 X 134689 0 15348 ROBERTO I DE LA ROSA JR CHAIR 1.00 X X 0 0 0 CAMILLE PANNU VICE CHAIR 1.00 X X 0 0 0 PETER CARSON TREASURER 1.00 X X 0 0 0 CINDY PANUCO SECRETARY (THRU 10/2024) 1.00 X X 0 0 0 GABRIELLA NAVARRO-BUSCH TRUSTEE / SECRETARY (AS OF 10/2024) 1.00 X X 0 0 0 IRMA AGUAYO TRUSTEE 1.00 X 0 0 0 ESTEFANI ALMANZA TRUSTEE 1.00 X 0 0 0 JESSICA MELGAR ALVAREZ TRUSTEE 1.00 X 0 0 0 ADRIAN ANDRADE TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 MANUEL BARRERA TRUSTEE 1.00 X 0 0 0 HONORINA CARRASCO TRUSTEE 1.00 X 0 0 0 WAYLAND CHANG TRUSTEE 1.00 X 0 0 0 ALEJANDRO DELGADO TRUSTEE 1.00 X 0 0 0 HARLAN DIVEN TRUSTEE (THRU 5/2024) 1.00 X 0 0 0 MIGUEL DONOSO TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 MICAEL ESTREMERA TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 ROBERT FUENTES TRUSTEE 1.00 X 0 0 0 ALICIA GAMEZ TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 JONATHAN GETTLEMAN TRUSTEE 1.00 X 0 0 0 CARMEN GIBBS TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 GREGORY GILLETT TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 ROBERTO GONZALEZ TRUSTEE 1.00 X 0 0 0 DONALD HUBBARD TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 EMILIO J HUERTA TRUSTEE 1.00 X 0 0 0 ABEER ABBEY IBRAHIM TRUSTEE 1.00 X 0 0 0 SHELLIE LOTT TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 LUIS MAGANA TRUSTEE 1.00 X 0 0 0 OMAR MALFAVON TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 DAVID MARTINEZ TRUSTEE 1.00 X 0 0 0 ENRIQUETA MEDINA TRUSTEE 1.00 X 0 0 0 MYRNA MARTINEZ NATERAS TRUSTEE 1.00 X 0 0 0 MARIA DE LA LUZ OLAGUEZ TRUSTEE 1.00 X 0 0 0 PEDRO PAEZ TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 JESUS PELAYO TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 TELE RAMIREZ TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 ISIDORO ROMERO TRUSTEE (THRU 10/2024) 1.00 X 0 0 0 JUAN ISIDRO SANDOVAL TRUSTEE 1.00 X 0 0 0 DEE SCHILLING TRUSTEE 1.00 X 0 0 0 FERNANDO TAFOYA TRUSTEE 1.00 X 0 0 0 DAVID TSAI TRUSTEE 1.00 X 0 0 0 JUAN VALDOVINOS TRUSTEE 1.00 X 0 0 0 ERIKA VAZQUEZ TRUSTEE (THRU 1/2024) 1.00 X 0 0 0 1540867 0 158863 39 0 1 0 MY HR LIFELINE INC 4039 VELMA AVENUE EL MONTE CA 91731 HR CONSULTING 134705 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 AUDIT AND TAX SERVICES 132069 2 92666 15797849 16067637 31958152 ATTORNEY FEES/COSTS RECOVERY 541100 283704 283704 HONORARIUMS 541100 950 950 284654 794400 794400 184544 166022 18522 18522 -61670 80192 9381468 9331894 49574 49574 49574 29003 92666 9628 19375 19375 MISCELLANEOUS REVENUE 900099 17970 17970 17970 33142647 284654 -61670 961511 346177 346177 43600 43600 867141 528645 338496 19065531 15907348 2497027 661156 456367 313895 129779 12693 3377741 2314879 973027 89835 1561649 1066521 454221 40907 67384 67384 100044 100044 38643 38643 742357 307897 408745 25715 48110 31310 10377 6423 940522 652736 259522 28264 349622 131823 208408 9391 932062 503579 415430 13053 371073 232336 105110 33627 608457 357971 242169 8317 256457 21585 234188 684 319817 107983 208191 3643 PROGRAM EXPENSES 568769 521850 31870 15049 MEALS AND ENTERTAINMENT 71586 55365 12524 3697 DUES & SUBSCRIPTIONS 39117 14698 23370 1049 FINANCE CHARGES 24189 3722 20327 140 74179 42512 29165 2502 31270594 23506432 6808017 956145 2231946 391849 10585307 8334005 1364970 946798 39027 0 275380 367538 9064367 3623604 2872737 5440763 6487392 8273939 970526 1258675 24827285 25013567 2101904 2084071 46250 0 6815748 4658679 122635 187744 868066 797903 815082 779739 10769685 8508136 X 12614781 15867056 1442819 638375 14057600 16505431 24827285 25013567 1872053 575778 0 X 0 1 X 1 1 1 X 20411954 18262383 21289754 33309339 31958152 125231582 20411954 18262383 21289754 33309339 31958152 125231582 125231582 109562 78687 205599 749133 929875 2072856 4885 11519 16404 2530 1500 6664 17970 28664 127349506 1413631 0.98340 0.98730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 2,530. 2021 AMOUNT: $ 1,500. 2022 AMOUNT: $ 6,664. 2024 AMOUNT: $ 17,970. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1390672 1390672 6393596 2836540 3557056 107508 72017 35491 496281 323936 172345 676310 391111 285199 5440763 CLIENT TRUST FUNDS 187744 DEPOSITS 38591 OPERATING LEASE RIGHT-OF-USE ASSETS 1032340 1258675 OPERATING LEASE LIABILIITES 779739 779739 X 35391901 575778 1605607 2181385 33210516 38643 -106512 -67869 33142647 32944070 1605607 106512 1712119 31231951 38643 38643 31270594 PART IV, LINE 2B: CRLA HOLDS FUNDS IN TRUST FOR ITS CLIENTS RELATING TO SETTLEMENTS AWARDED BY THE COURTS AND DEPOSITS HELD FOR FILING AND OTHER FEES. THE BALANCE OF SUCH ACCOUNTS IS INCLUDED AS BOTH AN ASSET AND A LIABILITY OF CRLA, BECAUSE CRLA HAS A FIDUCIARY RESPONSIBILITY TO ACCOUNT FOR SUCH FUNDS. WHILE SUCH AMOUNTS ARE INCLUDED IN THE FINANCIAL STATEMENTS, THEY ARE SEPARATE FROM THE ASSETS AND LIABILITIES OF CRLA. PART X, LINE 2: CRLA IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC AND SIMILAR CODE SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE, IS SUBJECT TO INCOME TAX. EACH YEAR MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITIONS THE CRLA HAS TAKEN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS CRLA HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -106,512. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 106,512. EL TARDEADA 121669 92666 29003 5640 1962 346 1680 121669 92666 29003 5640 1962 346 1680 9628 19375 1 CALIFORNIA RURAL LEGAL ASSISTANCE FOUNDATION 2210 K STREET SUITE 201 SACRAMENTO CA 95816 942800442 501(C)(3) 185000 0 TO PROVIDE FREE LEGAL ASSISTANCE EL CONCILIO CALIFORNIA 445 NORTH SAN JOAQUIN STREET STOCKTON CA 95202 941677202 501(C)(3) 120442 0 TO PROVIDE LIMITED LEGAL SERVICES GRINDLINE SKATEPARKS INC 4619 14TH AVENUE SW SEATTLE WA 98106 753041527 28735 0 TO DEVELOP A SKATE PARK DESIGN FOR THE COMMUNITY SANTA CLARA UNIVERSITY 500 EL CAMINO REAL SANTA CLARA CA 95053 941156617 501(C)(3) 12000 0 TO ADVANCE THE HUMAN RIGHTS TO WATER TO DISADVANTAGED 3 1 TESTERS AND INTERN STIPENDS 58 43600 PART I, LINE 2: ANNUALLY, CRLA FOUNDATION SUBMITS A GRANT BUDGET THAT STIPULATES THAT NO MORE THAN 10% OF THE GRANT TO GO TOWARDS ADMINISTRATIVE OVERHEAD. ADDITIONALLY, ANNUAL REPORTING TO THE BOARD IS DONE IN REGARDS TO OTHER GRANTS REPORTED ON SCHEDULE I, PART II AS WELL AS QUARTERLY LEGISLATIVE REPORTS (AS APPROPRIATE). X X X 0 0 0 0 0 0 0 0 0 JESSICA MANRIQUEZ JEWELL EXCEUTIVE DIRECTOR 219726 0 0 0 0 0 6202 0 20472 0 246400 0 0 0 STEPHANIE A VALENCIA CHIEF FINANCIAL OFFICER 192985 0 0 0 0 0 8059 0 14252 0 215296 0 0 0 MICHAEL MEUTER GENERAL COUNSEL 186301 0 0 0 0 0 6558 0 9989 0 202848 0 0 0 MARISOL AGUILAR DEPUTY DIRECTOR 188133 0 0 0 0 0 7376 0 7088 0 202597 0 0 0 MONICA YU CHIEF DEVELOPMENT OFFICER 163599 0 0 0 0 0 6995 0 20472 0 191066 0 0 0 MONICA SOUSA LEGAL DIRECTOR 164270 0 0 0 0 0 6039 0 13984 0 184293 0 0 0 CARLA LOPEZ PROGRAM DIRECTOR 144389 0 0 0 0 0 0 0 9989 0 154378 0 0 0 MARISA LUNDIN DIRECTOR OF LEARNING AND IMPACT 146775 0 0 0 0 0 6040 0 0 0 152815 0 0 0 PHYLLIS KATZ JUSTICE CENTER DIRECTOR 134689 0 0 0 0 0 5359 0 9989 0 150037 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DEPARTMENT STAFF PROVIDES THE INFORMATION TO THE CPA FIRM, WHICH PREPARES A DRAFT; THE DRAFT IS THEN REVIEWED BY THE CFO, SENIOR MANAGEMENT TEAM, AND THE FINANCE COMMITTEE. THE BOARD HAS DELEGATED APPROVAL OF THE FORM TO THE FINANCE COMMITTEE. THE FINANCE COMMITTEE PROVIDES COMMENTS AND APPROVAL OF THE DRAFT. EDITS ARE PROVIDED TO THE CPA FIRM AND A FINAL VERSION IS GENERATED AND PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE ASKED TO COMPLETE A QUESTIONNAIRE AT THE BEGINNING OF EACH YEAR. ADDITIONALLY, THE BOARD RECEIVES AN ANNUAL TRAINING ON CONFLICTS OF INTEREST DURING A REGULAR BOARD MEETING AND PRIOR TO COMPLETING THE CONFLICTS DISCLOSURE FORM. THE QUESTIONNAIRE ASKS THE INDIVIDUAL TO IDENTIFY POTENTIAL CONFLICTS, INCLUDING FAMILY MEMBERS ASSOCIATED WITH THE ORGANIZATION AS WELL AS BUSINESS RELATIONSHIPS. WHEN SUCH SITUATIONS EXIST, THE RELATIONSHIPS ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD (ABSENT ANY INVOLVED PARTIES) TO ENSURE THAT THERE ARE NO EXCESS BENEFIT TRANSACTION SITUATIONS. FORM 990, PART VI, SECTION B, LINE 15 TO ESTABLISH COMPENSATION PACKAGES FOR ALL OFFICERS AND KEY EMPLOYEES, THE ORGANIZATION ANNUALLY CONDUCTS A COMPENSATION EQUITY STUDY; ADDITIONALLY, THE HR TEAM ANNUALLY REVIEWS NON-PROFIT TOTAL COMPENSATION SURVEY DATA TO ENSURE ALIGNMENT WITH INDUSTRY AND FUNCTIONAL PAY LEVELS WITH COMMENSURATE AGENCY SIZE AND LOCATION DATA. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC BY DIRECT REQUEST ONLY. FINANCIAL STATEMENT INFORMATION IS AVAILABLE THROUGH PUBLICATION OF AN ANNUAL REPORT. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON CRLA'S WEBSITE.