2025-11-06T11:04:00-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2024-01-01 941384659 LEGAL SERVICES OF NORTHERN CALIFORNIA LEGA 9165512150 517 12TH STREET SACRAMENTO CA 95814 ERIKA TRUJILLO DIRECTOR OF FINANCE 9165512150 2025-11-03 1 0 BRIAN YACKER P00401346 9492222999 2025-11-03 2024 2025-03-06 01:10:19Z GARY SMITH 517 12TH STREET SACRAMENTO CA 95814 20215709 0 X LSNC.NET X 1956 CA TO PROVIDE HIGH QUALITY CIVIL LEGAL SERVICES TO THE POOR, SENIORS, AND PERSONS WITH DISABILITIES. 9 9 147 207 0 0 13715535 18335469 491013 621596 175439 372842 -6455 -29557 14375532 19300350 244414 613322 0 0 11361695 14197887 0 0 211963 2828509 2536162 14434618 17347371 -59086 1952979 9639022 11798608 6725540 6932147 2913482 4866461 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 14030209 613322 621596 THE LEGAL SERVICES CORPORATION PROVIDES 41.7% 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. 14030209 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 49 0 1 147 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 184183 0 40216 ERIKA TRUJILLO - FROM 2122024 DIRECTOR OF FINANCE 37.50 2.00 X 130362 0 10013 SHARON HULETT DIRECTOR OF FINANCE 19.00 1.00 X 114107 0 32682 ALYSA MEYER DIRECTOR OF ADVOCACY 37.50 X 197959 0 33566 JULIE AGUILAR-ROGADO DEPUTY DIRECTOR 37.50 X 189216 0 28678 AMY WILLIAMS DEPUTY DIRECTOR 37.50 X 178500 0 27972 SARAH STEINHEIMER REGIONAL COUNSEL 37.50 X 169500 0 27778 LIZA THANTRANON REGIONAL COUNSEL 37.50 X 163256 0 23060 JENNIFER ANDERS-GABLE REGIONAL COUNSEL 37.50 X 151440 0 22937 CATHY COBBAERT EXECUTIVE ASSISTANT 37.50 X 111780 0 30446 CHARLYN DE WITT MANAGING ATTORNEY 37.50 X 105048 0 13657 1695351 0 291005 31 0 1 0 0 84575 14603842 3647052 9829 18335469 SETTLEMENT INCOME 541100 488416 488416 ATTORNEY FEE AWARDS 541100 133180 133180 621596 286059 286059 963040 876257 86783 86783 86783 759 84575 39102 -38343 -38343 REFUND/REBATE 900099 8786 8786 8786 19300350 621596 0 343285 609822 609822 3500 3500 1167454 67320 1097890 2244 10335992 9063486 1136911 135595 421178 403245 9861 8072 1441605 1225055 191863 24687 831658 670045 148034 13579 66580 66580 40930 40930 187523 156688 18803 12032 15570 11750 2850 970 377903 322350 55553 112725 91869 20856 542239 445963 96100 176 87337 70924 15988 425 17934 12635 3283 2016 145625 118967 26658 146758 118723 26662 1373 EQUIPMENT 294834 237355 53972 3507 TRAINING 153631 125318 28124 189 LIBRARY 141899 115271 25976 652 TEMPORARY SERVICES 102902 80931 18838 3133 101772 78992 19467 3313 17347371 14030209 3105199 211963 404455 379546 2184452 221309 1603187 1526636 21171 15961 242376 264633 5261443 3069522 2138733 2191921 2439719 6524341 604929 674261 9639022 11798608 1166831 1293512 4947460 4940988 611249 697647 6725540 6932147 X 1215321 3186412 1698161 1680049 2913482 4866461 9639022 11798608 1952979 0 X X 0 1 X 1 1 1 X 11409422 11796770 11683758 13715535 18335469 66940954 11409422 11796770 11683758 13715535 18335469 66940954 66940954 218034 78548 57684 129026 286059 769351 39636 54241 15160 21131 8786 138954 67849259 2188613 0.98660 0.98850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUND/REBATE - 2022 AMOUNT: $ 15,160. 2023 AMOUNT: $ 19,932. 2024 AMOUNT: $ 8,786. OTHER INCOME - 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 4282773 2790831 1491942 27770 6286 21484 173478 173478 0 212140 98927 113213 2191921 CLIENT TRUST FUNDS 5239 RIGHT OF USE ASSET 669022 674261 LEASE LIABILITY 692408 CLIENT TRUST DEPOSITS 5239 697647 X 19711327 347875 24000 371875 19339452 -39102 -39102 19300350 17758348 347875 39102 386977 17371371 -24000 -24000 17347371 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 -39,102. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 39,102. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCOUNTING -24,000. VALENTINE RUN 85334 84575 759 2296 36806 85334 84575 759 2296 36806 39102 -38343 1 CENTRAL CALIFORNIA LEGAL SERVICES 2115 KERN ST SUITE 200 FRESNO CA 93721 941631809 501(C)(3) 379346 0 HEALTH CONSUMER ASSISTANCE & OUTREACH HEALTHY COMMUNITY FORUM FOR THE GREATER SACRAMENTO REGION 2029 H STREET SACRAMENTO CA 95811 680377256 501(C)(3) 75000 0 FUND MEDICAL-LEGAL PARTNERSHIP WESTERN CENTER ON LAW & POVERTY 3701 WILSHIRE BLVD SUITE 208 LOS ANGELES CA 90010 952897721 501(C)(3) 50623 0 HEALTH CONSUMER ASSISTANCE & OUTREACH NATIONAL HEALTH LAW PROGRAM 3701 WILSHIRE BLVD SUITE 750 LOS ANGELES CA 90010 953080947 501(C)(3) 49595 0 HEALTH CONSUMER ASSISTANCE & OUTREACH LEGAL AID SOCIETY OF SAN DIEGO 110 SOUTH EUCLID AVE SAN DIEGO CA 92114 951869806 501(C)(3) 30625 0 HEALTH CONSUMER ASSISTANCE & OUTREACH GREATER BAKERSFIELD LEGAL ASSISTANCE 615 CALIFORNIA AVE BAKERSFIELD CA 93304 952829257 501(C)(3) 24633 0 HEALTH CONSUMER ASSISTANCE & OUTREACH 6 0 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. 0 0 0 0 0 0 0 0 0 ALYSA MEYER DIRECTOR OF ADVOCACY 197959 0 0 0 0 0 19796 0 13770 0 231525 0 0 0 GARY F SMITH EXECUTIVE DIRECTOR 184183 0 0 0 0 0 20313 0 19903 0 224399 0 0 0 JULIE AGUILAR-ROGADO DEPUTY DIRECTOR 189216 0 0 0 0 0 16872 0 11806 0 217894 0 0 0 AMY WILLIAMS DEPUTY DIRECTOR 178500 0 0 0 0 0 17850 0 10122 0 206472 0 0 0 SARAH STEINHEIMER REGIONAL COUNSEL 169500 0 0 0 0 0 15791 0 11987 0 197278 0 0 0 LIZA THANTRANON REGIONAL COUNSEL 163256 0 0 0 0 0 13748 0 9312 0 186316 0 0 0 JENNIFER ANDERS-GABLE REGIONAL COUNSEL 151440 0 0 0 0 0 13630 0 9307 0 174377 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 LSNC REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. LSNC REQUIRES EMPLOYEES AND VOLUNTEERS TO SIGN OUR ANNUAL FORMS PACKET EACH YEAR. THE PACKET CONTAINS OUR "CONFLICT OF INTEREST, CONFIDENTIALITY, AND ETHICS POLICY." 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. THE BOARD OF DIRECTORS (ALL OF WHOM WERE INDEPENDENT) REVIEWS AND APPROVES THE ORGANIZATION'S OFFICERS AND THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE KEY EMPLOYEES' COMPENSATION AND ALSO COMPARES SUCH COMPENSATION TO COMPARABLE POSITIONS AT LEGAL SERVICES PROGRAMS AND OTHER NONPROFITS 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