2024-11-15T16:31:09-06:00 2023-12-31 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2023-01-01 475286319 Los Angeles Legal Aid Justice Center Inc LOSA 3238017916 1550 West 8th Street Los Angeles CA 90017 Jeffrey Soza Board President 3238017916 2024-11-15 1 1 Oswaldo D Torres CPA P02465082 6264036801 2023 2024-10-15 13:58:12Z Jeffrey Soza 1550 West 8th Street Los Angeles CA 90017 376643 0 X n/a X 2015 CA To support the activities of the Legal Aid Foundation of Los Angeles "the Foundation". 5 5 0 5 0 0 0 0 749935 374967 956 1676 92537 0 843428 376643 0 0 0 0 0 0 0 0 0 1326202 918079 1326202 918079 -482774 -541436 17348464 478375 18564402 38300 -1215938 440075 Los Angeles Legal Aid Justice Center, Inc. ("LALAJC") leases a headquarters facility to the Foundation for the purpose of assisting the Foundation in its charitable mission. 0 0 374967 LALAJC was formed for the purpose of constructing, owning, and leasing a headquarters facility to The Foundation in support of it's charitable mission. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 CA X Vincent Rodriguez 3238017916 1550 W 8th Street Los Angeles CA 90017 X Jeffrey C Soza President 1.00 X X 0 0 0 Michael J Wallace Treasurer/CFO 1.00 X X 0 0 0 James M Burgess Secretary 1.00 X X 0 0 0 Michael Maddigan Board Member 1.00 1.00 X 0 0 0 Patrick C Casey Board Member 1.00 X 0 0 0 0 0 0 0 0 0 0 0 Rental income 531110 374967 374967 374967 1676 1676 376643 374967 0 1676 55387 55387 141677 141677 300000 300000 420862 420862 Bank charges 153 153 918079 0 918079 0 492609 478375 281040 0 6000 0 0 0 16568815 0 17348464 478375 9000 38300 18555402 0 18564402 38300 X -1215938 440075 -1215938 440075 17348464 478375 X -541436 2197449 X 0 1 X 1 0 X X X 1 Legal Aid Foundation of Los Angeles 951684067 7 1 300000 0 1 300000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 Part IV, Section E, Line 2a: LALAJC facilitated the construction of the ROJC building and leases it to LAFLA as its headquarters. LALAJC's only activity is to hold title to, and lease, the building to LAFLA to allow LAFLA to achieve its tax-exempt purpose of providing free legal services to poor and low-income people in Los Angeles. In November 2023, the transfer of ownership of ROJC from LALAJC to LAFLA was formally recorded by the County of Los Angeles. Part IV, Section E, Line 2b: Owning and leasing the ROJC building to LAFLA directly furthers LAFLA's exempt purpose by allowing LAFLA to secure a headquarters accessible by the communities they serve. ROJC is a welcoming, ADA compliant space that also provides adequate security and privacy for LAFLA advocates and clients to meet. Without LALAJC constructing such a building for LAFLA use, LAFLA would have to purchase, construct, or rent facilities to serve its clientele. 0 X 376643 0 376643 0 376643 918079 0 918079 0 918079 Part X, Line 2: LALAJC is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by LALAJC in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. LALAJC's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. Form 990, Part VI, Section A, line 2 Secretary, Jim Burgess, is the brother-in-law of Board member, Patrick Casey. Form 990, Part VI, Section B, line 11b The Board of Directors were provided a copy of the Form 990 for review by email and a call was set up to discuss the form and to address any questions from the board. The Board then voted to unanimously approve the Form 990. Form 990, Part VI, Section B, line 12c At least annually, the Board of Directors are required to review LALAJC's conflict of interest policy and complete an annual statement affirming that they have; A) Received a copy of the conflict of interest policy, B) Read and understood the policy, and C) Agree to comply with such policy. Form 990, Part VI, Section B, line 15 Part VI, questions 15(a) and (b) were answered no as no officers or key employees defined by Form 990 instructions were compensated by the organization. Form 990, Part VI, Section C, line 19 All documents are available upon request. Form 990, Part XI, line 9: Transfer of Ron Olson Justice Center and New Market Tax Credits 2,197,449. Legal Aid Foundation of Los Angeles 1550 W 8th St Los Angeles CA 90017 951684067 Dedicated to serving the most vulnerable people. CA 501(c)(3) Line 7 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0