2024-05-06T17:17:09-05:00 2023-06-30 953001179 WINDES INC PO BOX 87 LONG BEACH CA 908010087 990 2022-07-01 954252143 CHILDREN'S LAW CENTER OF CALIFORNIA CHIL 3239801717 101 CENTRE PLAZA DRIVE MONTEREY PARK CA 91754 LESLIE HEIMOV PRESIDENT 3239801717 2024-05-03 1 LESLIE HEIMOV 999009999 1 AARON PHILLIPS P00286656 5624351191 2024-05-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LESLIE HEIMOV 101 CENTRE PLAZA DRIVE MONTEREY PARK CA 91754 82252533 0 X WWW.CLCCAL.ORG X 1989 CA CHILDREN'S LAW CENTER OF CALIFORNIA'S EXEMPT PURPOSE IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS. ALL PERSONS ACCEPTED FOR REPRESENTATION ARE REFERRED BY THE LOS ANGELES, SACRAMENTO AND PLACER COUNTY SUPERIOR COURTS. 19 18 693 50 0 0 73177571 81575087 0 0 131967 559668 -39439 -13741 73270099 82121014 0 0 0 0 55360890 69809598 0 0 234802 6889545 9094697 62250435 78904295 11019664 3216719 41810128 53984638 6621857 15653818 35188271 38330820 CHILDREN'S LAW CENTER OF CALIFORNIA'S MISSION IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR ARE AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS IN LOS ANGELES, SACRAMENTO, AND PLACER COUNTIES. 0 0 68851178 CHILDREN'S LAW CENTER OF CALIFORNIA'S (CLC) MISSION IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS IN LOS ANGELES, SACRAMENTO, AND PLACER COUNTIES. CLC ATTORNEYS MADE 140,733 COURT APPEARANCES ON BEHALF OF VULNERABLE YOUNG CLIENTS IN FISCAL YEAR JUNE 30, 2023. 68851178 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 70 0 1 693 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X PANSY AU 3239801710 101 CENTRE PLAZA DRIVE MONTEREY PARK CA 91754 LESLIE HEIMOV PRESIDENT & DIRECTOR 55.00 X X 280968 0 28992 RICHARD E DROOYAN CHAIRPERSON 1.00 X 0 0 0 RUSTY AREIAS DIRECTOR 1.00 X 0 0 0 DARA BARKER DIRECTOR 1.00 X 0 0 0 DARIO FROMMER DIRECTOR 1.00 X 0 0 0 REX S HEINKE DIRECTOR 1.00 X 0 0 0 BARBARA YANOW JOHNSON DIRECTOR 1.00 X 0 0 0 NEAL KAUFMAN DIRECTOR 1.00 X 0 0 0 ROLAND KELLY DIRECTOR 1.00 X 0 0 0 SALLY KELLY DIRECTOR 1.00 X 0 0 0 SCOTT LANGLEY DIRECTOR 1.00 X 0 0 0 CAROL M LIFLAND DIRECTOR 1.00 X 0 0 0 SAMSON MENGITSU DIRECTOR 1.00 X 0 0 0 JENNIFER PERRY DIRECTOR 1.00 X 0 0 0 TOM PFISTER DIRECTOR 1.00 X 0 0 0 PATRICIA PHILLIPS DIRECTOR 1.00 X 0 0 0 TERRIE L ROBINSON DIRECTOR (AS OF 2/6/23) 1.00 X 0 0 0 MILAGROS SAXON DIRECTOR (AS OF 12/5/22) 1.00 X 0 0 0 JOSEPH MANDEL DIRECTOR 1.00 X 0 0 0 FRANK DAMRELL DIRECTOR (UNTIL 12/5/22) 1.00 X 0 0 0 ALEXANDRA DENMAN DIRECTOR (UNTIL 12/5/22) 1.00 X 0 0 0 JOHN MOLL OPERATION ADMINISTRATOR / SE 50.00 X 242110 0 20922 PHYLLIS STRICKLAN DIR. OF DIVERSITY, EQUITY, AND INCLUSION 40.00 X 230643 0 13664 DAVID ESTEP FIRM DIRECTOR 40.00 X 224955 0 25675 IVY LEWIS FIRM DIRECTOR 40.00 X 222072 0 19728 PRINCESS BALTIMORE SUPERVISOR 40.00 X 208056 0 12331 BRENDA DABNEY FIRM ADMINISTRATOR 40.00 X 206971 0 18480 1615775 0 139792 185 0 1 0 CRAIG LIU 8291 UTICA AVE SUITE 100 A RANCHO CUCAMONGA CA 91730 LEGAL SERVICES 270423 DWANA WILLIS 281 E COLORADO BLVD 39 PASADENA CA 91102 LEGAL SERVICES 205487 LORI SCHROEDER 2934 1/2 BEVERLY GLEN CIRCLE STE 2 LOS ANGELES CA 90077 LEGAL SERVICES 172800 3 250975 77807785 3516327 174246 81575087 559477 559477 301 110 191 191 191 0 250975 131409 -131409 -131409 OTHER INCOME 900099 117668 117668 117668 82121014 0 0 545927 603845 362307 241538 57352560 51661383 5532408 158769 2800265 2520645 271711 7909 4947637 4442657 491109 13871 4105291 3681499 412328 11464 36910 36910 140829 140829 5474 5474 58247 58247 936408 12955 889386 34067 280372 152681 127691 2682208 2093335 587813 1060 949153 911600 37553 395393 387238 8155 550017 550017 729141 403836 325305 CONFLICT PANEL 483601 483601 VISITATION EXPENSE 334452 334452 EQUIPMENT 322994 223186 92204 7604 GRANT EXPENSES 318017 318017 871481 824876 46547 58 78904295 68851178 9818315 234802 4286104 1287964 2048013 27527473 18755912 263225 441365 3780685 1976627 1769414 1804058 7833025 21645090 130887 8002236 41810128 53984638 414229 7259494 34880 0 417602 0 0 34880 5755146 8359444 6621857 15653818 X 31916354 34596652 3271917 3734168 35188271 38330820 41810128 53984638 3216719 -74170 0 X 0 1 X 1 1 1 X 41880925 55743861 68385267 73177571 81575087 320762711 41880925 55743861 68385267 73177571 81575087 320762711 320762711 21613 24551 21196 134305 559477 761142 1235 1235 23585 12082 26349 53321 117668 233005 321758093 0.99690 0.99850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 23,585. 2019 AMOUNT: $ 12,082. 2020 AMOUNT: $ 26,349. 2021 AMOUNT: $ 53,321. 2022 AMOUNT: $ 117,668. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5474 5474 69635997 69641471 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 4058 965 5474 10497 250000 250000 250000 250000 1000000 1500000 0 1 X 1469067 635968 833099 2311618 1340659 970959 1804058 DEPOSITS 142130 OPERATING LEASE 7860106 8002236 OPERATING LEASE 8359444 8359444 X 82282483 -74170 162477 131409 219716 82062767 58247 58247 82121014 79139934 162477 131409 293886 78846048 58247 58247 78904295 PART IV, LINE 2B: THE ORGANIZATION HAS AN AGREEMENT WITH THE MCDOWELL FOUNDATION TO MAKE PAYMENT AT THE REQUEST OF THE GRANTOR FOR COLLEGE SCHOLARSHIPS TO STUDENTS. THESE SCHOLARSHIPS HAVE BEEN DESIGNED FOR YOUTH WHO ARE ON JUVENILE PROBATION. THE FUNDS RECEIVED FROM THE MCDOWELL FOUNDATION ARE HELD BY THE ORGANIZATION IN A SEPARATE BANK ACCOUNT. THESE FUNDS CAN ONLY BE USED TO DISTRIBUTE GRANTS TO RECIPIENTS WHO ARE APPROVED BY REPRESENTATIVES OF THE JUVENILE PROBATION DEPARTMENT. AN OFFSETTING LIABILITY IS RECOGNIZED FOR THE AMOUNT OF CASH HELD THAT IS REQUIRED TO BE PAID OUT AS PART OF THE AGREEMENT. PART X, LINE 2: FIN 48: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF UNITED STATES INTERNAL REVENUE CODE (AND SIMILAR PROVISIONS UNDER CALIFORNIA STATE LAW) AND IS NOT A PRIVATE FOUNDATION. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEAR ENDED JUNE 30, 2022, THE ORGANIZATION HAD NO UNRECOGNIZED TAX BENEFITS, TAX PENALTIES, OR INTEREST. THE ORGANIZATION IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL PURPOSES IS THREE YEARS AND FOR CALIFORNIA IS FOUR YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 131,409. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 131,409. ANNUAL EVENT 219785 219785 5896 51295 2887 34519 GENERAL FUNDRAISING 31190 31190 1078 28639 600 6495 250975 250975 6974 79934 3487 41014 131409 -131409 X 0 0 X X 0 0 0 0 0 0 0 0 0 LESLIE HEIMOV PRESIDENT & DIRECTOR 272370 0 0 0 8598 0 16642 0 12350 0 309960 0 0 0 JOHN MOLL OPERATION ADMINISTRATOR / SE 228320 0 0 0 13790 0 14346 0 6576 0 263032 0 0 0 DAVID ESTEP FIRM DIRECTOR 217087 0 0 0 7868 0 13325 0 12350 0 250630 0 0 0 PHYLLIS STRICKLAN DIR. OF DIVERSITY, EQUITY, AND INCLU 215539 0 0 0 15104 0 13664 0 0 0 244307 0 0 0 IVY LEWIS FIRM DIRECTOR 213571 0 0 0 8501 0 13152 0 6576 0 241800 0 0 0 BRENDA DABNEY FIRM ADMINISTRATOR 201349 0 0 0 5622 0 6130 0 12350 0 225451 0 0 0 PRINCESS BALTIMORE SUPERVISOR 193309 0 0 0 14747 0 12331 0 0 0 220387 0 0 0 PART I, LINE 1A AS RECOMMENDED BY THE BOARD OF DIRECTORS, CHILDREN'S LAW CENTER PAYS $175/YEAR FOR A SOCIAL MEMBERSHIP FOR LESLIE HEIMOV TO THE CHANCERY CLUB. X 2358 FMV X 12006 FMV X ADOPT-A-FAMILY DONATIONS 1610 151321 FMV X ENTERTAINMENT 83 8561 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE THE PROCESS THE ORGANIZATION USES TO REVIEW FORM 990. THE ORGANIZATION HAS ENGAGED AN OUTSIDE CPA FIRM TO DRAFT ITS FORM 990 USING INFORMATION PROVIDED BY MANAGEMENT. THE CPA FIRM PRESENTS THE FORM 990 TO MANAGEMENT FOR REVIEW AND ANALYSIS. THE FINAL DRAFT IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C DESCRIBE THE PROCESS THE ORGANIZATION USES TO MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT CHILDREN'S LAW CENTER'S INTEREST WHEN IT OR A DIRECTOR OR OFFICER OF CLC IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A DIRECTOR OR OFFICER OF CLC. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE BOARD OR TO MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. SUCH DISCLOSURE SHOULD BE MADE PROMPTLY UPON DISCOVERY OF THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND, IF SO, HOW IT SHOULD BE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15A DESCRIBE THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. THE COMPENSATION OF THE ORGANIZATION'S DIRECTOR OF OPERATIONS IS APPROVED ANNUALLY BY THE EXECUTIVE DIRECTOR AFTER REVIEW AND CONSULTATION WITH THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 DESCRIBE HOW THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION.