2024-11-15T14:05:21-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-01-01 941384659 LEGAL SERVICES OF NORTHERN CALIFORNIA LEGA 9165512150 517 12TH STREET SACRAMENTO CA 95814 ERIKA TRUJILLO DIRECTOR OF FINANCE 9165512150 2024-11-14 1 0 BRIAN YACKER P00401346 9492222999 2024-11-14 2023 2024-10-15 13:58:12Z GARY SMITH 517 12TH STREET SACRAMENTO CA 95814 14741052 0 X WWW.LSNC.NET X 1956 CA TO PROVIDE HIGH QUALITY CIVIL LEGAL SERVICES TO THE POOR, SENIORS, AND PERSONS WITH DISABILITIES. 9 9 144 248 0 0 11683758 13715535 803189 491013 -162686 175439 22755 -6455 12347016 14375532 682968 244414 0 0 10245716 11361695 0 0 210601 1456490 2828509 12385174 14434618 -38158 -59086 8122499 9639022 5149931 6725540 2972568 2913482 TO EMPOWER THE POOR TO IDENTIFY AND DEFEAT THE CAUSES AND EFFECTS OF POVERTY WITHIN THEIR COMMUNITIES BY PROVIDING HIGH QUALITY CIVIL LEGAL SERVICES TO THE POOR, SENIORS, AND PERSONS WITH DISABILITIES IN OVER TWENTY THREE COUNTIES IN N. CALIFORNIA. 0 0 11562055 244414 491013 THE LEGAL SERVICES CORPORATION PROVIDES 26.8% OF LSNC'S TOTAL FUNDING. THIS FUNDING IS USED TO PROVIDE QUALITY LEGAL SERVICES TO ELIGIBLE LOW INCOME PEOPLE IN 23 NORTHERN CALIFORNIA COUNTIES. CALIFORNIA STATE BAR FUNDS AND EQUAL ACCESS FUNDS ARE USED TO SUPPLEMENT FUNDS REQUIRED TO PROVIDE SERVICES TO ELIGIBLE CLIENTS IN THE 23 NORTHERN CALIFORNIA COUNTIES SERVED BY LSNC. SENIOR SERVICES FUNDING PROVIDED BY AREA AGENCIES ON AGING AND THE ADMINISTRATION ON AGING TO PROVIDE HICAP, ELDER ABUSE, LEGAL SERVICES, AND A TELEPHONE HOTLINE TO ADDRESS ISSUES FACING THE ELDERLY. 11562055 1 1 0 0 0 0 0 0 0 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 1 0 0 0 1 59 0 1 144 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 9165512150 517 12TH STREET SACRAMENTO CA 95814 ROBERT A STALKER PRESIDENT 4.00 4.00 X X 0 0 0 JANE B KOESCHE VICE PRESIDENT 4.00 4.00 X X 0 0 0 ANNETTE SMITH SECRETARY 4.00 4.00 X X 0 0 0 JOHN F DAVIS TREASURER 4.00 4.00 X X 0 0 0 JOSIE M PORAS CORPORON EXECUTIVE MEMBER 4.00 4.00 X 0 0 0 DEVERA AYRES EXECUTIVE MEMBER 4.00 4.00 X 0 0 0 MARY K DUBOSE DIRECTOR 4.00 4.00 X 0 0 0 CLAUDIA COVARRUBIAS DIRECTOR 4.00 4.00 X 0 0 0 MARY U AKENS DIRECTOR 4.00 4.00 X 0 0 0 GARY F SMITH EXECUTIVE DIRECTOR 37.50 4.00 X 203130 0 34560 SHARON L HULETT DIRECTOR OF FINANCE 37.50 2.00 X 158166 0 32134 LIZA THANTRANON REGIONAL COUNSEL 37.50 X 213255 0 23402 ALYSA MEYER DIRECTOR OF ADVOCACY 37.50 X 203672 0 28132 JULIE AGUILAR-ROGADO DEPUTY DIRECTOR 37.50 X 194672 0 26279 AMY WILLIAMS DEPUTY DIRECTOR 37.50 X 183647 0 23698 SARAH STEINHEIMER REGIONAL COUNSEL 37.50 X 175605 0 22387 1332147 0 190592 19 0 1 0 0 72191 12188483 1454861 12674 13715535 SETTLEMENT INCOME 541100 439929 439929 ATTORNEY FEE AWARDS 541100 48084 48084 REVIEW COMMITTEE 541100 3000 3000 491013 129026 129026 384347 337934 46413 46413 46413 0 72191 27586 -27586 -27586 REFUND/REBATE 900099 19932 19932 REGISTRATION FEES 900099 1065 1065 MISCELLANEOUS 900099 134 134 21131 14375532 491013 0 168984 187645 187645 56769 56769 427990 71307 354307 2376 8895672 7331230 1441175 123267 316324 268001 42279 6044 1045456 850753 175410 19293 676253 534537 129559 12157 36455 36455 15551 15551 519336 484094 23178 12064 20895 15501 4381 1013 466100 372641 84756 8703 84512 65422 17718 1372 393784 306990 82559 4235 106569 83753 22343 473 80207 54962 16816 8429 75485 74892 593 126803 100218 26585 138003 107570 28228 2205 EQUIPMENT 222361 171554 46619 4188 TRAINING 198866 157066 41694 106 TEMPORARY SERVICES 153304 119133 32141 2030 LIBRARY 122992 96416 25786 790 67286 51601 14422 1263 14434618 11562055 2661962 210601 453060 404455 1364221 2184452 1124158 1603187 15999 21171 220312 242376 5062630 2923897 1944494 2138733 2312298 2439719 687957 604929 8122499 9639022 860928 1166831 3608297 4947460 680706 611249 5149931 6725540 X 1969721 1215321 1002847 1698161 2972568 2913482 8122499 9639022 -59086 0 X X 0 1 X 1 1 1 X 10955697 11409422 11796770 11683758 13715535 59561182 10955697 11409422 11796770 11683758 13715535 59561182 59561182 29829 218034 78548 57684 129026 513121 49085 39636 54241 15160 21131 179253 60253556 1714055 0.98850 0.98860 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUND/REBATE - 2022 AMOUNT: $ 15,160. 2023 AMOUNT: $ 19,932. OTHER INCOME - 2019 AMOUNT: $ 49,085. 2020 AMOUNT: $ 39,636. 2021 AMOUNT: $ 54,241. 2023 AMOUNT: $ 134. REGISTRATION FEES - 2023 AMOUNT: $ 1,065. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 565282 565282 4092094 2668501 1423593 19635 6218 13417 173478 173478 0 212141 75700 136441 2138733 CLIENT TRUST FUNDS 19032 RIGHT OF USE ASSET 585897 604929 LEASE LIABILITY 592217 CLIENT TRUST DEPOSITS 19032 611249 X 14758927 331809 24000 355809 14403118 -27586 -27586 14375532 14818013 331809 27586 359395 14458618 -24000 -24000 14434618 PART X, LINE 2: LSNC IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE INTERNAL REVENUE CODE 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 THAT LSNC HAS TAKEN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS LSNC HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACCOUNTING 24,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -27,586. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 27,586. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCOUNTING -24,000. VALENTINE RUN 72191 72191 2509 25077 72191 72191 2509 25077 27586 -27586 1 CENTRAL CALIFORNIA LEGAL SERVICES 2115 KERN ST SUITE 200 FRESNO CA 93721 941631809 501(C)3 55642 0 HEALTH CONSUMER ASSISTANCE & OUTREACH GREATER BAKERSFIELD LEGAL ASSISTANCE 615 CALIFORNIA AVE BAKERSFIELD CA 93304 952829257 501(C)3 36032 0 HEALTH CONSUMER ASSISTANCE & OUTREACH LEGAL AID SOCIETY OF SAN DIEGO 110 SOUTH EUCLID AVE SAN DIEGO CA 92114 951869806 501(C)3 21875 0 HEALTH CONSUMER ASSISTANCE & OUTREACH NATIONAL HEALTH LAW PROGRAM 3701 WILSHIRE BLVD SUITE 750 LOS ANGELES CA 90010 953080947 501(C)3 37937 0 HEALTH CONSUMER ASSISTANCE & OUTREACH WESTERN CENTER ON LAW & POVERTY 3701 WILSHIRE BLVD SUITE 208 LOS ANGELES CA 90010 952897721 501(C)3 36159 0 HEALTH CONSUMER ASSISTANCE & OUTREACH 5 0 HICAP PROGRAM 1 56769 PART I, LINE 2: FOR ANY GRANTS MADE BY LEGAL SERVICES OF NORTHERN CALIFORNIA, WE CONDUCT THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE GRANT RECIPIENT IS TRULY CHARITABLE. X X 0 0 0 0 0 0 0 0 0 GARY F SMITH EXECUTIVE DIRECTOR 203130 0 0 0 0 0 16250 0 18310 0 237690 0 0 0 LIZA THANTRANON REGIONAL COUNSEL 213255 0 0 0 0 0 14928 0 8474 0 236657 0 0 0 ALYSA MEYER DIRECTOR OF ADVOCACY 203672 0 0 0 0 0 15651 0 12481 0 231804 0 0 0 JULIE AGUILAR-ROGADO DEPUTY DIRECTOR 194672 0 0 0 0 0 15574 0 10705 0 220951 0 0 0 AMY WILLIAMS DEPUTY DIRECTOR 183647 0 0 0 0 0 14692 0 9006 0 207345 0 0 0 SARAH STEINHEIMER REGIONAL COUNSEL 175605 0 0 0 0 0 11725 0 10662 0 197992 0 0 0 SHARON L HULETT DIRECTOR OF FINANCE 158166 0 0 0 0 0 12647 0 19487 0 190300 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR QUESTIONS, COMMENTS AND APPROVAL PRIOR TO FILING WITH THE IRS. COPIES OF THE APPROVED FORM 990 IS ALSO GIVEN TO THE ENTIRE BOARD AT THE NEXT SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY ADDRESSES AND MONITORS CONFLICT OF INTEREST AND ANY COMPLIANCE ISSUES THAT MAY PERIODICALLY ARISE. ALL STAFF MEMBERS ACKNOWLEDGED, RECEIVED AND SIGNED THE CONFLICT OF INTEREST POLICY IN 2022. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS (ALL OF WHOM ARE INDEPENDENT) REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION AND ALSO COMPARES SUCH COMPENSATION TO ALL OTHER EXECUTIVE DIRECTORS OF LEGAL SERVICES PROGRAMS IN CALIFORNIA. FORM 990, PART VI, SECTION C, LINE 19 LSNC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. CAPITAL PRO BONO 1860 HOWE AVE 130 SACRAMENTO CA 95825 943023082 COORDINATES PANEL OF PRO BONO ATTORNEYS TO PERSONS IN NEED CA 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0