2024-10-15T17:55:59-05:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 952428657 CALIFORNIA RURAL LEGAL ASSISTANCE INC CALI 2095773811 1020 15TH STREET 20 MODESTO CA 95354 STEPHANIE A VALENCIA CFO 2095773811 2024-10-13 1 0 MICHAEL LUMSDEN P01262236 4159561500 2024-10-13 2023 2024-10-15 13:58:12Z X JESSICA M JEWELL 1020 15TH STREET 20 MODESTO CA 95354 34289139 0 X WWW.CRLA.ORG X 1966 CA FIGHT FOR JUSTICE AND INDIVIDUAL RIGHTS ALONGSIDE THE MOST EXPLOITED COMMUNITIES OF OUR SOCIETY. 41 41 255 65 -297 0 21289754 33309339 266600 219361 109355 645921 -28038 -29945 21637671 34144676 312919 246761 0 0 17227211 21525607 0 0 804290 5037984 5329941 22578114 27102309 -940443 7042367 16368039 24827285 9434721 10769685 6933318 14057600 X TO FIGHT FOR JUSTICE AND INDIVIDUAL RIGHTS ALONGSIDE THE MOST EXPLOITED COMMUNITIES OF OUR SOCIETY. 0 0 12302733 98663 17797 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 2023, CRLA CLOSED 3,829 CASES THAT IMPACTED 10,591 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 3653313 43704 164662 OUR AGRICULTURAL WORKER PROGRAM ADDRESS THE LEGAL NEEDS OF AGRICULTURAL WORKERS AND THEIR DEPENDENTS THROUGHOUT CALIFORNIA. IN 2023, CRLA CLOSED 720 CASES THAT IMPACTED 2,257 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 2488455 43561 32247 OUR WORK FOCUSES ON VULNERABLE COMMUNITIES WITH THE FOLLOWING PROGRAMS: LGBTQ+; COMMUNITY EQUITY INITIATIVE; FAIR HOUSING; LANGUAGE JUSTICE AND INDIGENOUS COMMUNITIES. IN 2023, CRLA CLOSED 329 CASES FOCUSING ON VULNERABLE COMMUNITIES THAT IMPACTED 891 PEOPLE. PROGRAM REVENUE IS DERIVED FROM THE COLLECTION OF ATTORNEY FEES AND COST RECOVERIES. 2367556 60833 4655 LANGUAGE JUSTICE INITIATIVE AND STATEWIDE SUPPORT - THESE PROGRAMS FOCUS ON LANGUAGE JUSTICE AND SUPPORTING SYSTEMIC ADVOCACY THROUGHOUT THE ORGANIZATION. 2367556 60833 4655 20812057 1 1 0 0 0 0 0 0 1 0 1 0 0 0 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 1 110 0 1 255 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 41 41 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X STEPHANIE A VALENCIA 9166061279 1020 15TH STREET SUITE 20 MODESTO CA 95354 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 1.00 X X 0 0 0 IRMA AGUAYO TRUSTEE 1.00 X 0 0 0 JESSICA MELGAR ALVAREZ TRUSTEE 1.00 X 0 0 0 ADRIAN ANDRADE TRUSTEE 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 1.00 X 0 0 0 MIGUEL DONOSO TRUSTEE 1.00 X 0 0 0 MICAEL ESTREMERA TRUSTEE 1.00 X 0 0 0 ROBERT FUENTES TRUSTEE 1.00 X 0 0 0 ALICIA GAMEZ TRUSTEE 1.00 X 0 0 0 JONATHAN GETTLEMAN TRUSTEE 1.00 X 0 0 0 GREGORY GILLETT TRUSTEE 1.00 X 0 0 0 CARMEN GIBBS TRUSTEE 1.00 X 0 0 0 ROBERTO GONZALEZ TRUSTEE 1.00 X 0 0 0 DONALD HUBBARD TRUSTEE 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 1.00 X 0 0 0 LUIS MAGANA TRUSTEE 1.00 X 0 0 0 OMAR MALFAVON TRUSTEE 1.00 X 0 0 0 JUAN MANUEL MORAN TRUSTEE 1.00 X 0 0 0 MYRNA M NATERAS TRUSTEE 1.00 X 0 0 0 GABRIELLA NAVARRO-BUSCH TRUSTEE 1.00 X 0 0 0 MARIA DE LA LUZ OLAGUEZ TRUSTEE 1.00 X 0 0 0 PEDRO PAEZ TRUSTEE 1.00 X 0 0 0 JESUS PELAYO TRUSTEE 1.00 X 0 0 0 NICOLE PHILLIPS TRUSTEE THROUGH 1/2023 1.00 X 0 0 0 ISIDORO ROMERO TRUSTEE 1.00 X 0 0 0 TELE RAMIREZ TRUSTEE 1.00 X 0 0 0 JUAN 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 ANTONIO VALLADOLID TRUSTEE THROUGH 9/2023 1.00 X 0 0 0 ERIKA VAZQUEZ TRUSTEE 1.00 X 0 0 0 JACQ WILSON TRUSTEE THROUGH 1/2023 1.00 X 0 0 0 JESSICA JEWELL EXCEUTIVE DIRECTOR 37.50 X 220384 0 26006 STEPHANIE VALENCIA CHIEF FINANCIAL OFFICER 37.50 X 174808 0 12447 MARISOL AGUILAR DEPUTY DIRECTOR 37.50 X 161568 0 6344 MICHAEL MEUTER GENERAL COUNSEL 37.50 X 185329 0 7871 CYNTHIA RICE DIR OF LITIGATION ADV & TRAINING 37.50 X 221074 0 1125 JACKI PAYTAS DIRECTOR OF HUMAN RESOURCES 37.50 X 164532 0 3174 MONICA SOUSA LEGAL DIRECTOR 37.50 X 158640 0 11246 MONICA YU CHIEF DEVELOPMENT OFFICER 37.50 X 143376 0 22718 MARISA LUNDIN DIRECTOR OF LEARNING AND IMPACT 37.50 X 142960 0 14649 1572671 0 105580 31 0 1 0 LHH RECRUITMENT SOLUTIONS DEPT CH 14031 PALATINE IL 60055 TEMPORARY STAFFING SERVICES 200886 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 ACCOUNTING AND TAX SERVICES 101125 2 107435 14751765 18450139 33309339 ATTORNEY FEES/COSTS RECOVERY 541100 214406 214406 HONORARIUMS 541100 4955 4955 219361 645921 645921 105743 135688 -29945 -29945 -297 -29648 8775 107435 8775 0 34144676 219361 -297 616273 185001 185001 61760 61760 790479 481663 308816 16036594 13231391 2242014 563189 349989 249238 89845 10906 3071931 2188419 793128 90384 1276614 905775 333578 37261 57220 57220 96810 96810 790010 544504 241723 3783 20465 5633 12282 2550 912130 707247 189061 15822 82350 61292 20278 780 1267942 997203 254331 16408 730546 452152 246771 31623 184749 105691 72946 6112 177544 406 177129 9 145629 50898 93016 1715 PROGRAM EXPENSES 343768 336353 6565 850 DUES & SUBSCRIPTIONS 334132 154718 170181 9233 MEALS AND ENTERTAINMENT 91903 65338 20100 6465 FINANCE CHARGES 19041 1085 14449 3507 75702 26290 45719 3693 27102309 20812057 5485962 804290 1726209 2231946 8981491 10585307 1751756 1364970 38426 39027 174607 275380 6234669 3361932 2827608 2872737 0 6487392 867942 970526 16368039 24827285 1650220 2101904 0 46250 6034658 6776235 140236 122635 942197 868066 667410 854595 9434721 10769685 X 5035209 12614781 1898109 1442819 6933318 14057600 16368039 24827285 7042367 81915 0 X 0 1 X 1 1 1 X 16833707 20411954 18262383 21289754 33309339 110107137 16833707 20411954 18262383 21289754 33309339 110107137 110107137 228960 109562 78687 205599 749133 1371941 8949 0 4885 11519 0 25353 3306 2530 1500 6664 14000 111518431 1805624 0.98730 0.99060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 3,306. 2020 AMOUNT: $ 2,530. 2021 AMOUNT: $ 1,500. 2022 AMOUNT: $ 6,664. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 957990 957990 4441060 2628476 1812584 100601 67709 32892 343907 274636 69271 391111 391111 0 2872737 DEFERRED RENT 39513 OPERATING LEASE LIABILIITES 815082 854595 X 34405404 81915 43125 125040 34280364 -135688 -135688 34144676 27281122 43125 135688 178813 27102309 0 27102309 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 -135,688. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 135,688. EL TARDEADA 116210 107435 8775 8775 116210 107435 8775 8775 8775 0 1 CALIFORNIA RURAL LEGAL ASSISTANCE FOUNDATION 2210 K STREET SUITE 201 SACRAMENTO CA 95816 942800442 501(C)(3) 185001 0 COMMUNITY STABILIZATION AND REINVESTMENT GRANT 1 0 STIPENDS 53 61760 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. ANNUAL REPORTING TO THE BOARD IS DONE IN REGARDS TO THIS GRANT, AS WELL AS QUARTERLY LEGISLATIVE REPORTS. X X X 1 0 0 0 0 0 0 0 0 JESSICA JEWELL EXCEUTIVE DIRECTOR 220384 0 0 0 0 0 9477 0 16529 0 246390 0 0 0 CYNTHIA RICE DIR OF LITIGATION ADV & TRAINING 221074 0 0 0 0 0 1125 0 0 0 222199 0 0 0 MICHAEL MEUTER GENERAL COUNSEL 185329 0 0 0 0 0 7430 0 441 0 193200 0 0 0 STEPHANIE VALENCIA CHIEF FINANCIAL OFFICER 174808 0 0 0 0 0 4684 0 7763 0 187255 0 0 0 MONICA SOUSA LEGAL DIRECTOR 158640 0 0 0 0 0 6096 0 5150 0 169886 0 0 0 MARISOL AGUILAR DEPUTY DIRECTOR 161568 0 0 0 0 0 6344 0 0 0 167912 0 0 0 JACKI PAYTAS DIRECTOR OF HUMAN RESOURCES 164532 0 0 0 0 0 1884 0 1290 0 167706 0 0 0 MONICA YU CHIEF DEVELOPMENT OFFICER 143376 0 0 0 0 0 6388 0 16330 0 166094 0 0 0 MARISA LUNDIN DIRECTOR OF LEARNING AND IMPACT 142960 0 0 0 0 0 6062 0 8587 0 157609 0 0 0 PART I, LINE 4A CERTAIN INDIVIDUALS REPORTED ON FORM 990, PART VII AND SCHEDULE J, PART II RECEIVED TAXABLE SEVERANCE PAYMENTS AS A PART OF THEIR SEPARATION AGREEMENTS WITH THE ORGANIZATION. DUE TO CONFIDENTIALITY CLAUSES WITHIN THOSE SEPARATION AGREEMENTS, THE NAMES OF THE INDIVIDUALS THE AMOUNTS OF SEVERANCES RECEIVED ARE NOT BEING DISCLOSED. 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 CONDUCTED A COMPENSATION EQUITY STUDY (LAST COMPLETED DURING THE 2020 CALENDAR YEAR); 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.