2024-01-17T09:05:18-06:00 2023-06-30 720916213 BERNARD & FRANKS CORP OF CPA'S 4141 VETERANS BLVD SUITE 313 METAIRIE LA 700025581 990 2022-07-01 205961971 LOUISIANA CENTER FOR CHILDREN'S RIGHTS LOUI 5046586860 1100-B MILTON STREET NEW ORLEANS LA 70122 AARON CLARK-RIZZIO EXECUTIVE DIRECTOR 5042074577 2023-12-06 1 AARON CLARK-RIZZIO 999009999 0 JAMES L WHITE P00028819 5048850170 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AARON CLARK-RIZZIO 1100-B MILTON STREET NEW ORLEANS LA 70122 3735347 0 X WWW.LACCR.ORG X 2006 LA THE CENTER IS A NONPROFIT LAW OFFICE SERVING AS THE JUVENILE PUBLIC DEFENDER IN NEW ORLEANS. 8 8 45 30 0 0 1553060 1941010 1817834 1708676 358 78161 73103 -1724 3444355 3726123 0 0 0 0 2217499 2179667 0 0 183987 949576 1271045 3167075 3450712 277280 275411 2987996 3268437 17208 22238 2970788 3246199 X USING DIRECT REPRESENTATION AND ADVOCACY, WE FIGHT TO KEEP CHILDREN OUT OF THE JUSTICE SYSTEM SO THAT THEY CAN THRIVE IN THEIR HOMES AND COMMUNITIES. 0 0 2900065 1708676 OUR PROGRAM FIGHTS FOR THE RIGHTS OF CHILDREN SO THAT THEY MAY THRIVE IN THEIR OWN HOMES AND COMMUNITIES. WE ACHIEVE THIS BY PROVING JUVENILE DEFENSE AND JUVENILE LIFE WITHOUT PAROLE REPRESENTATION, AND ADVOCATING FOR CHANGES TO LOCAL AND STATEWIDE POLICIES. JUVENILE DEFENSE: AS THE JUVENILE PUBLIC DEFENDER IN NEW ORLEANS, WE REPRESENT OVER 90% OF CHILDREN IN THE CITY WHO COME INTO CONTACT WITH THE JUVENILE JUSTICE SYSTEM. WE PROVIDE EACH CHILD WITH A HOLISTIC TEAM - A LAWYER, SOCIAL WORKER, INVESTIGATOR, AND YOUTH ADVOCATE - TO ADDRESS BOTH THE CAUSES AND CONSEQUENCES OF AN ARREST.JUVENILE LIFE WITHOUT PAROLE: WE REPRESENT THE MAJORITY OF CHILDREN IN LOUISIANA WHO ARE FACING OR SERVING LIFE WITHOUT PAROLE SENTENCES, WHICH THE U.S. SUPREME COURT HAS RULED UNCONSTITUTIONAL IN ALL BUT THE RAREST CASES. WE KNOW THAT CHILDREN CAN AND DO CHANGE FOR THE BETTER, SO WE FIGHT TO ENSURE THAT THEY MAY ONE DAY HAVE AN OPPORTUNITY FOR RELEASE.STATE AND LOCAL ADVOCACY: WE ADVOCATE FOR POLICIES THAT REDUCE THE NUMBER OF CHILDREN IN THE JUSTICE SYSTEM AND PROVIDE BETTER ALTERNATIVES TO ARREST AND INCARCERATION. FOR THE KIDS WHO DO ENTER THE SYSTEM, WE SUPPORT POLICIES THAT KEEP THEM SAFE, PROTECT THEIR RIGHTS, AND GET THEM HOME AS SOON AS POSSIBLE. 2900065 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 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 19 0 1 45 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X THE ORGANIZATION 5046586860 1100-B MILTON STREET NEW ORLEANS LA 70122 DAVID BURKS CHAIR, BOARD OF DIRECTORS 1.00 X X 0 0 0 GREG BROWNE TREASURER, BOARD OF DIRECT 1.00 X X 0 0 0 GEORGE FREEMAN MEMBER, BOARD OF DIRECTORS 1.00 X 0 0 0 JANA LIPMAN SECRETARY, BOARD OF DIRECT 1.00 X X 0 0 0 MARSHA LEVICK MEMBER, BOARD OF DIRECTORS 1.00 X 0 0 0 AVA ROGERS MEMBER, BOARD OF DIRECTORS 1.00 X 0 0 0 TROY BELL VICE CHAIR, BOARD OF DIREC 1.00 X X 0 0 0 PAULA SHEPHERD MEMBER, BOARD OF DIRECTORS 1.00 X 0 0 0 AARON CLARK-RIZZIO EXECUTIVE DIRECTOR 50.00 X 107175 0 24688 KRISTEN ROME EXECUTIVE DIRECTOR 50.00 X 100355 0 23016 207530 0 47704 2 0 0 0 0 84181 50000 1806829 1941010 LA PUBLIC DEFENDER BOA 541100 1708676 1708676 1708676 78161 78161 0 84181 9224 -9224 -9224 OTHER INCOME 541100 7500 7500 7500 3726123 1716176 0 68937 2179667 2005294 65390 108983 17954 48 17906 35096 566 34530 59552 19226 40326 123578 123578 5793 951 3433 1409 3746 3746 19541 19541 EMPLOYEE BENEFITS AND P 513243 473104 15427 24712 CONTRACTORS 383875 199660 161406 22809 CLIENT RECORDS AND WELF 28556 28556 MISCELLANEOUS 24389 1294 2379 20716 55722 47788 2576 5358 3450712 2900065 366660 183987 2402791 899264 1500000 265683 288585 282737 297271 23082 13750 120912 110955 13703 9957 0 259610 2987996 3268437 17208 22238 17208 22238 X 2293875 2440495 676913 805704 2970788 3246199 2987996 3268437 275411 0 X X 0 1 X 1 0 X 1683023 1213402 2097975 1635255 1954570 8584225 1683023 1213402 2097975 1635255 1954570 8584225 8584225 5955 8235 2587 358 78161 95296 8679521 8602847 0.98900 0.99790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 308245 308245 462368 27761 27761 77061 77061 115592 676913 1080250 951459 805704 2065599 676913 2065599 676913 1381669 2171496 1487566 2065599 1766779 1526503 1911613 1381669 1458776 1566956 1258953 1766779 1.00000 0 0 120912 110955 9957 9957 UNCONDITIONAL PROMISE TO GIVE 223250 ACCRUED INTEREST 36360 259610 X 3807247 71900 9224 81124 3726123 0 3726123 3531836 71900 9224 81124 3450712 0 3450712 PART V, LINE 4: THE TEMPORARILY RESTRICTED FUNDS AT YEAR END ARE INTENDED TO BE USED AS FOLLOWS: - TO PAY THE SALARY OR PARTIAL SALARY AND EXPENSES FOR THE EXECUTIVE DIRECTOR, MANAGING DIRECTOR, SOCIAL WORKER, SUPERVISOR, A STAFF LAWYER. - TO PAY FOR THE SERVICES OF A DELTA SERVICE CORPS MEMBER. - TO PAY FOR AN ADMIN ASSISTANT ON DATA COLLECTION. - TO PAY THE COSTS OF DATA COLLECTION AND PROGRAM EVALUATION SERVICES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT INFORMATION RETURNS (FORM 990) FOR YEAR ENDED JUNE 30,2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 9,224. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 9,224. THE RECONCILIATION TO AUDITED REVENUES AND EXPENSES THE RECONCILIATION TO AUDITED REVENUES AND EXPENSES INCLUDES AN ADJUSTMENT FOR $ $9,224 FOR DIRECT EXPENSES RELATED TO THE FUNDRAISING EVENT. DIRECT EXPENSES FOR THE FUNDRAISING EVENT WERE INCLUDED IN THE FUNCTIONAL EXPENSE STATEMENT IN THE FUNDRAISING COLUMN FOR THE AUDITED STATEMENTS. FOR THE INFORMATION RETURN, THE DIRECT EXPENSES FOR THE FUNDRAISING EVENT WERE NETTED FROM THE FUNDRAISING REVENUES. CELEBRATION 84181 84181 1 84181 84181 FORM 990, PART VI, SECTION B, LINE 11B AFTER THE COMPLETED FORM 990 IS RECEIVED BY THE ORGANIZATION, IT IS REVIEWED BY THE BOARD OF DIRECTORS AND FORMALLY APPROVED. UPON APPROVAL, THE 990 IS RELEASED FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST DISCLOSURE AND ACKNOWLEDGEMENT FORM WITH A COPY OF THE POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ON A REGULAR ANNUAL BASIS. EACH PERSON MUST DISCLOSE IN WRITING ON THIS FORM ANY CONFLICTS OF INTEREST HE/SHE IS AWARE OF, ANSWER QUESTIONS REGARDING THAT PERSON'S INDEPENDENT STATUS WITH THE ORGANIZATION, ANSWER QUESTIONS REGARDING THAT PERSON'S FAMILY AND BUSINESS RELATIONSHIPS WITH THE ORGANIZATION AND ACKNOWLEDGE THAT HE/SHE HAS READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FORM 990, FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FORM 990 IS ALSO AVAILABLE ON THE WEBSITE GUIDESTAR. AUDIT COMMITTEE AND AUDIT SELECTION PROCESS THE BOARD OF DIRECTORS' AUDIT COMMITTEE DID NOT CHANGE ITS PROCESS OF SELECTING AUDITORS OR REVIEWING AUDITED STATEMENTS FROM THE PRIOR YEAR.