2023-08-08T18:32:13-05:00 2022-12-31 943108253 NOVOGRADAC & COMPANY LLP 1435 N MCDOWELL BLVD SUITE 350 PETALUMA CA 94954 990 2022-01-01 941419330 LEGAL AID OF MARIN LEGA 4154920230 1401 LOS GAMOS DRIVE 101 SAN RAFAEL CA 94903 LAURA MCMAHON EXECUTIVE DIRECTOR 4154920230 2023-08-08 1 LAURA MCMAHON 999009999 0 LANCE SMITH P00696626 4152236130 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURA MCMAHON 1401 LOS GAMOS DRIVE 101 SAN RAFAEL CA 94903 2266184 0 X WWW.LEGALAIDMARIN.ORG X 1958 CA TO PROVIDE ACCESS TO THE CIVIL JUSTICE SYSTEM THROUGH QUALITY LEGAL SERVICES, ENCOMPASSING PRACTICAL SOLUTIONS, TO LOW INCOME, VULNERABLE AND OTHERWISE UNDERSERVED RESIDENTS OF MARIN COUNTY. 18 18 24 73 0 0 1980152 2263484 4472 0 1202 1356 -53829 -20148 1931997 2244692 0 0 0 0 1207492 1402797 0 0 82285 453383 337196 1660875 1739993 271122 504699 1898994 2923178 44124 563609 1854870 2359569 X TO PROVIDE ACCESS TO THE CIVIL JUSTICE SYSTEM THROUGH QUALITY LEGAL SERVICES, ENCOMPASSING PRACTICAL SOLUTIONS, TO LOW INCOME, VULNERABLE AND OTHERWISE UNDERSERVED RESIDENTS OF MARIN COUNTY. 0 0 1405097 1344 LEGAL SERVICES - LEGAL SERVICES CONSIST OF ADVICE, COUNSEL, BRIEF SERVICE, REPRESENTATION, COMMUNITY EDUCATION, COMMUNITY-BASED INTAKE, LEGAL CLINICS, AND RELATED SERVICES TARGETED TO VERY POOR PERSONS IN MARIN COUNTY. PRIORITY IS GIVEN TO HOUSING LAW, LOW-WAGE WORKERS' RIGHTS, AND TO LEGAL ISSUES PARTICULARLY AFFECTING ELDERS, IMMIGRANT COMMUNITIES, AND PERSONS WHO ARE HOMELESS. SERVICES ARE PROVIDED BOTH DIRECTLY BY STAFF MEMBERS AND BY ATTORNEYS AND OTHERS IN THE LOCAL LEGAL COMMUNITY WHO VOLUNTEER THEIR TIME. LEGAL SERVICES INCLUDE SENIOR LEGAL SERVICES. SENIOR LEGAL SERVICES ARE COMMUNITY-BASED LEGAL SERVICES FOR CLIENTS AGED 60 AND OVER, WITH EMPHASIS ON HOUSING, EMPLOYMENT, WILLS AND ESTATES, AND COMMUNITY-BASED PRESENTATIONS ON AVOIDING FINANCIAL ELDER ABUSE.MARIN COMMUNITY COURT - THE MARIN COMMUNITY COURT IS AN ALTERNATIVE, POST-CONVICTION SENTENCING COLLABORATIVE PROGRAM WITH LEGAL AID OF MARIN, THE MARIN SUPERIOR COURT, AND SAINT VINCENT DE PAUL SOCIETY OF MARIN COUNTY. THROUGH THE MARIN COUNTY COURT PROJECT, INDIVIDUALS ELIMINATE FINES AND DRIVER'S LICENSE HOLDS FOR CIVIL INFRACTIONS - THEREBY ELIMINATING BARRIERS TO GETTING AND KEEPING HOUSING AND EMPLOYMENT. 1405097 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 24 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X FRANK BITTNER 4154920230 1401 LOS GAMOS DRIVE STE 101 SAN RAFAEL CA 94903 JESSICA KARNER PRESIDENT 5.00 X X 0 0 0 DAVID WINNETT VICE PRESIDENT 5.00 X X 0 0 0 TRAVIS ARMSTRONG FINANCIAL OFFICER 5.00 X X 0 0 0 WILL AARSHEIM SECRETARY 5.00 X X 0 0 0 BENJAMIN BERKOWITZ DIRECTOR 2.00 X 0 0 0 KIM BERRY DIRECTOR 2.00 X 0 0 0 JEREMY CASTRO DIRECTOR 2.00 X 0 0 0 JEFFREY FISHER DIRECTOR 2.00 X 0 0 0 NICOLE GARDNER DIRECTOR 2.00 X 0 0 0 CHRIS CABRAL DIRECTOR 2.00 X 0 0 0 MICHAEL HARRIS DIRECTOR 2.00 X 0 0 0 PHILIP LEVIN DIRECTOR 2.00 X 0 0 0 LAUREL MORRIS SPOLTER DIRECTOR 2.00 X 0 0 0 LUIS NAVAS DIRECTOR 2.00 X 0 0 0 MICHAEL YONGUE DIRECTOR 2.00 X 0 0 0 CHUCK STEVENS DIRECTOR 2.00 X 0 0 0 JEFF KABAN DIRECTOR 2.00 X 0 0 0 GABRIEL BELLMAN DIRECTOR 2.00 X 0 0 0 LAURA MCMAHON EXECUTIVE DIRECTOR 45.00 X 114583 0 8952 DOUG ROBERTS INTERIM EXECUTIVE DIRECTOR 45.00 X 0 0 0 GEORGE SULLIVAN SUPERVISING ATTORNEY 40.00 X 110800 0 2993 LUCIE HOLLINGSWORTH SENIOR ATTORNEY 40.00 X 105700 0 2400 FRANK BITTNER BUSINESS MANAGER 40.00 X 111487 0 15539 442570 0 29884 4 0 0 0 0 149010 2114474 2263484 1356 1356 0 149010 21492 -21492 -21492 MISCELLANEOUS 541100 1344 1344 1344 2244692 1344 0 -20136 442570 366359 57513 18698 752230 622695 97754 31781 17214 14250 2237 727 97708 80506 12981 4221 93075 77048 12095 3932 22000 22000 30239 22585 2099 5555 3171 1549 898 724 48341 44994 2526 821 24934 19804 4379 751 108232 88923 14568 4741 4884 3883 896 105 10540 6253 3917 370 8073 6165 1565 343 TELECOMMUNICATIONS 26507 22465 3050 992 SUBSCRIPTIONS AND LEGAL 13386 11001 1800 585 PAYROLL AND BANK FEES 13344 6127 7217 MEMBERSHIP, LICENSE AND 10989 8453 2404 132 12556 8164 3802 590 1739993 1405097 252611 82285 83629 405485 689333 690688 1077572 1289156 32967 34995 0 0 0 0 15493 502854 1898994 2923178 34631 53114 9493 5224 0 505271 44124 563609 X 802972 1070918 1051898 1288651 1854870 2359569 1898994 2923178 504699 0 X 0 1 X 1 0 X 1226598 1067517 1821223 1830152 2263484 8208974 1226598 1067517 1821223 1830152 2263484 8208974 172865 8036109 1009 1014 1563 375 0 3961 5000 600 1334 6934 8219869 173752 0.97760 0.96030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 9493 4269 5224 1 X 0 BANK OF MARIN - TRUST ACCOUNT 5224 DEPOSIT 7700 RIGHT OF USE ASSET - COPIER LEASE 14899 RIGHT OF USE ASSET - OFFICE LEASE #1 415747 RIGHT OF USE ASSET - OFFICE LEASE #2 59284 502854 COPIER LEASE LIABILITY 14899 OFFICE LEASE #1 LIABILITY 421988 OFFICE LEASE #2 LIABILITY 68384 505271 X 2449366 204674 204674 2244692 0 2244692 1944667 204674 204674 1739993 0 1739993 PART IV, LINE 2B: THE ORGANIZATION HOLD DEPOSITS FOR FILING FEES AND OTHER LEGAL CASE COSTS. THESE AMOUNTS ARE HELD ON BEHALF OF THE CLIENTS, AND ARE OFFSET BY A LIABILITY IN THE SAME AMOUNT. PART X, LINE 2: ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE CORPORATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE CORPORATION. THE CORPORATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE CORPORATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE CORPORATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED (FOUR YEARS FOR CALIFORNIA). ANY INTEREST OR PENALTIES ASSESSED TO THE CORPORATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. JAM FOR JUSTICE 149010 149010 2852 10501 5649 2490 149010 149010 2852 10501 5649 2490 21492 -21492 FORM 990, PART VI, SECTION B, LINE 11B AFTER PREPARATION OF THE RETURN BY THE CPA FIRM IS COMPLETE, THE 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. IT IS THE PRACTICE OF LEGAL AID OF MARIN TO CIRCULATE THE 990 TO THE FINANCE COMMITTEE AND TO ALL MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C LEGAL AID OF MARIN (LAM) ENCOURAGES THE ACTIVE INVOLVEMENT OF ITS STAFF AND ITS DIRECTORS IN THE COMMUNITY. IN ORDER TO DEAL OPENLY AND FAIRLY WITH ACTUAL AND POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE AS A CONSEQUENCE OF THIS INVOLVEMENT, LAM HAS ADOPTED THE FOLLOWING CONFLICTS OF INTEREST POLICY. 1. A POTENTIAL CONFLICT OF INTEREST ARISES WHENEVER LAM CONTEMPLATES A DECISION WITH FINANCIAL CONSEQUENCES FOR LAM INVOLVING A VENDOR, CONSULTANT OR SERVICE DELIVERY PARTNER WITH WHICH A DIRECTOR OR STAFF MEMBER IS AFFILIATED. AFFILIATION MEANS THE CLOSE INVOLVEMENT WITHIN 12 MONTHS PRECEDING THE DECISION WITH A VENDOR, PAID CONSULTANT, OR SERVICE DELIVERY PARTNER ON THE PART OF (A) A DIRECTOR OF LAM, (B) A STAFF MEMBER OF LAM, OR (C) THE SPOUSE OR EQUIVALENT, PARENTS, OR CHILDREN OF A DIRECTOR OR STAFF MEMBER. AFFILIATION INCLUDES, BUT IS NOT LIMITED TO, SERVING AS A BOARD MEMBER, EMPLOYEE, OR CONSULTANT TO THE SERVICE DELIVERY PARTNER, CONSULTANT, OR VENDOR OR DOING BUSINESS WITH THE SERVICE DELIVERY PARTNER, CONSULTANT OR VENDOR. 2. A STAFF MEMBER WHO IS AFFILIATED WITH A PROSPECTIVE VENDOR, PAID CONSULTANT, OR SERVICE DELIVERY PARTNER SHALL ABSTAIN FROM PARTICIPATING IN ANY DECISION WITH FINANCIAL CONSEQUENCES FOR LAM INVOLVING THAT VENDOR, CONSULTANT, OR SERVICE DELIVERY PARTNER. A DIRECTOR WHO IS AFFILIATED WITH A PROSPECTIVE VENDOR, PAID CONSULTANT, OR SERVICE DELIVERY PARTNER SHALL ABSTAIN FROM VOTING WITH REGARD TO ANY TRANSACTION WITH FINANCIAL CONSEQUENCES TO LAM INVOLVING THAT PERSON AND, AFTER DISCLOSING HIS OR HER INTEREST, SHALL LEAVE THE ROOM DURING DISCUSSION AND WHILE THE VOTE IS TAKEN. 3. THE LAM BOARD OF DIRECTORS, AS WELL AS KEY STAFF MEMBERS, WILL BE REQUIRED TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD RISE TO CONFLICTS AS DESCRIBED ABOVE. 4. LAM MAY ENGAGE IN A TRANSACTION TO AWARD FUNDS OR TO CONTRACT WITH A SERVICE DELIVERY PARTNER, PAID CONSULTANT, OR VENDOR WITH WHOM A DIRECTOR OR STAFF MEMBER IS AFFILIATED, ONLY IF THE FOLLOWING CONDITIONS ARE MET PRIOR TO THE TRANSACTION: A. THE AFFILIATED PERSON SHALL DISCLOSE TO THE BOARD OF DIRECTORS THE EXISTENCE OF THE AFFILIATION. B. THE BOARD OF DIRECTORS (OR THE EXECUTIVE COMMITTEE, WHEN IT ACTS WITHOUT THE FULL BOARD) SHALL REVIEW THE MATERIAL FACTS. THE TRANSACTION MAY BE APPROVED ONLY IF A MAJORITY OF THE DIRECTORS, NOT COUNTING THE VOTE OF ANY DIRECTOR WHO IS AN AFFILIATED PERSON WITH REGARD TO THIS TRANSACTION CONCLUDES THAT: THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO LAM AND WOULD SERVE LAM'S OWN GOALS AND PURPOSES. 5. THE MINUTES OF ANY MEETING AT WHICH SUCH A DECISION IS TAKEN SHALL RECORD THE NATURE OF THE AFFILIATION DISCLOSED BY THE AFFILIATED PERSON AND REVIEWED BY THE BOARD OF DIRECTORS OR ITS EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF LEGAL AID OF MARIN DETERMINES EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 LEGAL AID OF MARIN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.