2025-10-16T15:48:21-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 942931349 THE JUSTICE AND DIVERSITY CENTER OF THE BAR ASSOCIATION OF SAN FRANCISCO JUST 4159821600 50 FREMONT STREET 1700 SAN FRANCISCO CA 94105 MICHELLE MEGNA CFO 4159821600 2025-10-16 1 1 MICHAEL LUMSDEN P01262236 4159561500 2025-10-16 2024 2025-03-06 01:10:19Z YOLANDA JACKSON 50 FREMONT STREET 1700 SAN FRANCISCO CA 94105 11359865 0 X WWW.SFBAR.ORG/JDC X 1984 CA THE JUSTICE & DIVERSITY CENTER (JDC) ADVANCES FAIRNESS AND EQUALITY BY PROVIDING PRO BONO LEGAL SERVICES TO LOW-INCOME PEOPLE AND EDUCATIONAL OPPORTUNITIES THAT FOSTER DIVERSITY IN THE LEGAL PROFESSION. 22 22 87 1320 0 0 10001065 10011162 360 280 132631 221304 -81783 -4140 10052273 10228606 105000 88500 0 0 6073717 7083019 88490 101555 446814 1847143 1934784 8114350 9207858 1937923 1020748 10429068 11546371 3156754 3044035 7272314 8502336 X THE JUSTICE & DIVERSITY CENTER (JDC) ADVANCES FAIRNESS AND EQUALITY BY PROVIDING PRO BONO LEGAL SERVICES TO LOW-INCOME PEOPLE AND EDUCATIONAL OPPORTUNITIES THAT FOSTER DIVERSITY IN THE LEGAL PROFESSION. 0 0 5189087 3500 0 PRO BONO LEGAL SERVICES PROGRAM (PBLS): PBLS PROVIDES FREE LEGAL AND SOCIAL SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES IN THE AREAS OF EVICTION DEFENSE, FAMILY LAW, DOMESTIC VIOLENCE, TAX LAW, AND FEDERAL EMPLOYMENT DISCRIMINATION AND CIVIL RIGHTS MATTERS. ALSO, NONPROFIT ORGANIZATIONS SERVING LOW-INCOME COMMUNITIES RECEIVE BUSINESS LAW SERVICES. JDC'S VOLUNTEER RECRUITMENT, TRAINING, AND RETENTION PROGRAM OPERATES THROUGH PBLS AT JDC'S OFFICE IN DOWNTOWN SAN FRANCISCO. CLIENTS ARE THE WORKING POOR, FAMILIES, PEOPLE WITH DISABILITIES, AND SENIORS WHO ARE SERVED VIA VOLUNTEER ATTORNEYS, JDC STAFF ATTORNEYS, OR AT JDC'S COURT-BASED PROGRAMS. AS A RESULT OF PBLS' SERVICES, CLIENTS RETAIN THEIR HOUSING, GAIN CUSTODY OF THEIR CHILDREN, RECEIVE ACCESS TO JUSTICE, AND ACHIEVE GREATER STABILITY.WITHIN THIS PROGRAM ALSO RESIDES THE HOMELESS ADVOCACY PROJECT (HAP), WHICH PROVIDES FREE LEGAL AND SUPPORTING SOCIAL SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES IN THE AREAS OF EVICTION DEFENSE, PUBLIC BENEFITS ADVOCACY, AND IMMIGRATION DOCUMENTATION. CLIENTS ARE HOMELESS OR AT IMMINENT RISK OF HOMELESSNESS, AND APPROXIMATELY 75% HAVE A MENTAL HEALTH DISABILITY AND/OR PHYSICAL DISABILITY. CHRONIC HOMELESSNESS IS COMMON FOR CLIENTS, DUE IN LARGE PART TO ISSUES STEMMING FROM THEIR MENTAL HEALTH DISABILITIES. HAP OPERATES A DROP-IN REPRESENTATION CLINIC AT ITS OFFICE IN THE TENDERLOIN NEIGHBORHOOD. SERVICES ARE PROVIDED PRIMARILY BY STAFF ATTORNEYS, LEGAL ADVOCATES, AND SOCIAL WORKERS. AS A RESULT OF HAP'S SERVICES, CLIENTS RETAIN THEIR HOUSING, ACCESS NEW HOUSING, OBTAIN A STABLE SOURCE OF INCOME, ACCESS MEDICAL AND PSYCHOLOGICAL CARE, AND REMOVE BARRIERS TO EMPLOYMENT. 1300899 0 0 COOPERATIVE RESTRAINING ORDER CLINIC (CROC): IS A SAN FRANCISCO-BASED LEGAL SERVICES AGENCY THAT UPHOLDS THE LEGAL RIGHTS AND DIGNITY OF SEXUAL ASSAULT, DOMESTIC VIOLENCE, AND STALKING SURVIVORS. COMMITTED TO EMPOWERMENT, CROC WORKS TO PROTECT THE RIGHTS AND SAFETY OF SURVIVORS AND THEIR CHILDREN THROUGH EFFECTIVE LEGAL ASSISTANCE, INSTITUTIONAL TRAINING, AND POLICY ADVOCACY. 908504 0 0 IMMIGRANT LEGAL DEFENSE PROGRAMS (ILDP): ILDP PROVIDES DIRECT AND VOLUNTEER LEGAL SERVICES TO IMMIGRANTS AND THEIR FAMILIES VULNERABLE TO DEPORTATION. JDC ACTS AS THE LEGAL LEAD FOR THE SAN FRANCISCO IMMIGRANT LEGAL DEFENSE COLLABORATIVE (SFILDC). THROUGH THE COLLABORATIVE, JDC HELPS COORDINATE THE REPRESENTATION OF OVER 1,400 INDIVIDUALS ACROSS THE COLLABORATIVE'S 15 PARTNER ORGANIZATIONS. ILDP ALSO HOUSES THE ATTORNEY OF THE DAY PROGRAM (AOD) FOR THE SAN FRANCISCO IMMIGRATION COURT. WHEN ACTING AS ATTORNEY OF THE DAY, JDC ATTORNEYS, ALONG WITH OUR PANEL OF OVER 100 VOLUNTEER ATTORNEYS, PROVIDE LIMITED SCOPE REPRESENTATION AT THE IMMIGRATION COURT FOR INDIVIDUALS WHO APPEAR AT THEIR HEARING WITHOUT REPRESENTATION. IN 2020, ILDP LAUNCHED ITS ATTORNEY OF THE DAY HOTLINE, PROVIDING REMOTE LEGAL CONSULTATIONS AND WRAP AROUND SERVICES TO ANY UNREPRESENTED INDIVIDUAL APPEARING BEFORE THE SAN FRANCISCO IMMIGRATION COURT. AS A RESULT OF THESE SERVICES, IMMIGRANTS, THEIR FAMILIES, ADVOCATES, AND OTHER STAKEHOLDERS HAVE ACCESS TO THE LEGAL RESOURCES THEY NEED TO PREVENT IMMIGRANT DETENTIONS AND DEPORTATIONS. 196035 85000 280 DIVERSITY EDUCATIONAL PROGRAMS: DIVERSITY IN THE LEGAL PROFESSION IS AN INTEGRAL PART OF OUR MISSION. OUR EDUCATION PROGRAMS HELP STUDENTS SUCCEED AND EXPLORE THEIR INTEREST IN A CAREER IN THE LAW. FROM HIGH SCHOOL TO LAW SCHOOL, OUR PROGRAMS BREAK DOWN BARRIERS, BUILD CONFIDENCE, AND SHOWS THAT THE LEGAL PROFESSION IS FOR EVERYONE. THE PROGRAMS TRANSFORM STUDENT'S LIVES THROUGH MENTORING BY OUR VOLUNTEERS AND THE GENEROUS SUPPORT FROM OUR LEGAL COMMUNITY THAT MAKE FIELD TRIPS, PREP COURSES, AND A CAREER IN LAW POSSIBLE. 196035 85000 280 7594525 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 24 0 1 87 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X MICHELLE MEGNA 4159821600 50 FREMONT STREET SUITE 1700 SAN FRANCISCO CA 94105 TERESA JOHNSON PRESIDENT 1.00 5.00 X X 0 0 0 CHARLES JUNG PRESIDENT ELECT 1.00 5.00 X X 0 0 0 PEGGY OTUM TREASURER 1.00 5.00 X X 0 0 0 COLIN T KEMP SECRETARY 1.00 5.00 X X 0 0 0 SIMONA AGNOLUCCI DIRECTOR 1.00 0.00 X 0 0 0 GALIA AMRAM DIRECTOR 1.00 0.00 X 0 0 0 CHAUNTELL BOBO DIRECTOR (THRU 3/2024) 1.00 0.00 X 0 0 0 ANDREW CHANG DIRECTOR 1.00 0.00 X 0 0 0 ESTHER CHANG DIRECTOR 1.00 0.00 X 0 0 0 YOON CHANG DIRECTOR 1.00 0.00 X 0 0 0 MEREDITH DEARBORN DIRECTOR 1.00 0.00 X 0 0 0 ANGEL GARRETT DIRECTOR 1.00 0.00 X 0 0 0 ERNEST HAMMOND III DIRECTOR 1.00 0.00 X 0 0 0 KATHLEEN HARTNETT DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW KAHN DIRECTOR 1.00 0.00 X 0 0 0 JEFF KOSBIE DIRECTOR 1.00 0.00 X 0 0 0 LINDSEY MIGNANO DIRECTOR 1.00 0.00 X 0 0 0 KATE PATCHEN DIRECTOR (THRU 1/2024) 1.00 0.00 X 0 0 0 MARK PUNZALAN DIRECTOR 1.00 0.00 X 0 0 0 BROOKE PURCELL DIRECTOR 1.00 0.00 X 0 0 0 JESSICA RYLAND DIRECTOR 1.00 0.00 X 0 0 0 SHAIL SHAH DIRECTOR (THRU 11/2024) 1.00 0.00 X 0 0 0 MATT VALDEZ DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH BLAKE WINSTON IV DIRECTOR 1.00 0.00 X 0 0 0 ADAM ZAPALA DIRECTOR 1.00 0.00 X 0 0 0 YOLANDA JACKSON EXECUTIVE DIRECTOR 15.00 35.00 X 0 329656 11109 STEVEN MACIEL CFO (THROUGH 11/2024) 15.00 35.00 X 0 185256 2966 MICHELLE MEGNA CFO (START 12/2024) 15.00 35.00 X 0 9103 0 ANTONIA MORE DIR/MNG ATTY, PRO BONO LEGAL SRVCS 35.00 0.00 X 120893 0 15066 MILLI ATKINSON IMMIGRANT LEGAL DEFENSE PROG DIR 35.00 0.00 X 117098 0 15721 EMBERLY CROSS COORDINATING ATTORNEY, CROC 35.00 0.00 X 113160 0 13173 CATHERINE DANIELSON DIR/MNG ATTY, HOMELESS ADVOCACY PROJ 35.00 0.00 X 106756 0 20119 BAO-TRAN DANG SENIOR SUPERVISING ATTORNEY, LLT 35.00 0.00 X 106338 0 11718 564245 524015 89872 7 0 1 0 RYLAND CONSULTING LLC 382 FREDERICK STREET SAN FRANCISCO CA 94117 FUNDRAISING / GRANT WRITING SERVICES 101555 1 277760 4205265 5528137 11366 10011162 TRAININGS/WORKSHOPS/SEMINARS 541100 280 280 280 155823 155823 1064120 998639 65481 65481 65481 128480 277760 132620 -4140 -4140 10228606 280 0 217164 88500 88500 5970991 5021279 702059 247653 144612 121611 17003 5998 583507 490698 68608 24201 383909 322847 45139 15923 10501 10501 54848 54848 101555 101555 28312 28312 544586 540998 3588 110020 106112 3908 106979 93374 13605 538391 378639 137622 22130 29048 29048 30634 30634 38443 38443 67671 67671 70087 67435 2652 ADMINISTRATIVE EXPENSES 253641 174620 74485 4536 DUES & SUBSCRIPTIONS 45556 44491 1065 TRAINING 6067 6067 9207858 7594525 1166519 446814 637700 841513 279737 400917 2213835 1969553 6601 6333 60684 33131 3030246 707605 2390312 2322641 4836293 5968287 3906 3996 10429068 11546371 537821 645628 783380 186688 64320 67846 985989 922836 785244 1221037 3156754 3044035 X 5059794 5313729 2212520 3188607 7272314 8502336 10429068 11546371 1020748 209274 0 X 0 1 X 1 0 X 6836782 6486303 8281725 10001065 10011162 41617037 6836782 6486303 8281725 10001065 10011162 41617037 1006210 40610827 79046 76019 104562 107945 155823 523395 4500 12901 13663 31064 42171496 2377 0.96300 0.95740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 4,500. 2021 AMOUNT: $ 12,901. 2022 AMOUNT: $ 13,663. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1236610 90397 25000 1302007 195121 1000000 41489 1236610 233785 -16664 22000 195121 223329 30456 20000 233785 247938 5391 30000 223329 0.00000 0.92166 0.07835 0 0 1140000 1140000 1712067 539852 1172215 98402 98089 313 79777 69664 10113 2322641 DUE TO RELATED ORGANIZATION 1221037 1221037 X 10542188 209274 209274 10332914 28312 -132620 -104308 10228606 9312166 132620 132620 9179546 28312 28312 9207858 PART IV, LINE 2B: THE ORGANIZATION HAS CLIENT TRUST ACCOUNTS WHICH IT HOLDS FOR EVICTION DEFENSE CLIENTS. PART V, LINE 4: THE INVESTMENT EARNINGS ON THE ENDOWMENT FUND IS INTENDED TO PROVIDE FUNDING FOR MINORITY LAW STUDENT SCHOLARSHIPS. PART X, LINE 2: JDC IS 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 EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. JDC HAS NO UNRECOGNIZED TAX BENEFITS OR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -132,620. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 132,620. X X X X X X X 1 RYLAND CONSULTING LLC 382 FREDERICK STREET SAN FRANCISCO CA 94117 FUNDRAISING/GRANT WRITING 0 6335397 101555 6233842 6335397 101555 6233842 CA JDC ANNUAL GALA 406240 277760 128480 50215 54318 2150 25937 406240 277760 128480 50215 54318 2150 25937 132620 -4140 1 UNDERSERVED LAW STUDENT SCHOLARSHIP 13 85000 FELLOWSHIP STIPEND 1 3500 PART I, LINE 2: SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PROVIDE A REPORT OF THEIR GRADES AND ACTIVITIES EACH SEMESTER BEFORE THE NEXT INSTALLMENT OF THE SCHOLARSHIP AWARD IS MADE. 0 0 0 0 0 0 0 0 0 YOLANDA JACKSON EXECUTIVE DIRECTOR 0 329656 0 0 0 0 0 9867 0 1242 0 340765 0 0 STEVEN MACIEL CFO (THROUGH 11/2024) 0 170611 0 0 0 14645 0 0 0 2966 0 188222 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR IS COMPENSATED BY THE BAR ASSOCIATION OF SAN FRANCISCO (BASF), A RELATED ORGANIZATION. BASF UTILIZED THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR: COMPENSATION SURVEYS OR STUDIES; FORM 990S OF OTHER ORGANIZATIONS; AND APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS FURTHER DEFINES AS A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WITH THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY. ACCORDINGLY, JDC HAS ONE SOLE MEMBER: THE BAR ASSOCIATION OF SAN FRANCISCO. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF JDC ARE APPOINTED BY THE BOARD OF THE BAR ASSOCIATION OF SAN FRANCISCO (BASF). THE BOARD OF DIRECTORS OF JDC, SO APPOINTED, INCLUDES THE FOUR BOARD OFFICERS OF BASF AND OTHER MEMBERS DESIGNATED BY BASF. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENT TO THE BYLAWS OF JDC MUST BE APPROVED IN WRITING BY THE BAR ASSOCIATION OF SAN FRANCISCO (BASF). ADDITIONALLY, NO DECISION MAY BE MADE TO TERMINATE THE AFFILIATION RELATIONSHIP BETWEEN JDC AND BASF WITHOUT THE PRIOR WRITTEN APPROVAL OF THE BOARD OF DIRECTORS OF BASF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. A DRAFT FORM 990 IS THEN REVIEWED BY THE CFO, AND APPROPRIATE UPDATES AND REVISIONS ARE MADE. THEREAFTER, THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 IS ALSO MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND MANAGEMENT PERSONNEL WITH RESPONSIBILITY FOR AUTHORIZING CONTRACTS, SIGNING CHECKS, AND APPROVING VENDOR INVOICES ARE REQUIRED TO COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORMS, AND HAVE A CONTINUING OBLIGATION TO REPORT POTENTIAL OR ACTUAL CONFLICTS WHEN THEY ARISE. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS TASKED WITH MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS IN CONNECTION THEREWITH TO THE EXECUTIVE COMMITTEE, AND AFTER ANY DISCUSSION WITH THE CONFLICTED INDIVIDUAL, HE OR SHE SHALL LEAVE THE EXECUTIVE COMMITTEE MEETING WHILE THE MEMBERS OF THE EXECUTIVE COMMITTEE DECIDE IF A CONFLICT OF INTEREST EXISTS AND/OR WHETHER THE EXECUTIVE COMMITTEE WISHES TO SEEK INPUT FROM THE ENTIRE BOARD. IF THE CONFLICTED INDIVIDUAL IS A MEMBER OF THE EXECUTIVE COMMITTEE, SUCH PERSON SHALL LEAVE THE MEETING AND THE MATTER SHALL BE DECIDED BY THE REMAINING MEMBERS. THE RECORDINGS OF THE PROCEEDINGS ARE DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER (THE ONLY OFFICERS OR KEY EMPLOYEES APPEARING ON FORM 990, PART VII) ARE COMPENSATED BY THE BAR ASSOCIATION OF SAN FRANCISCO, A RELATED ORGANIZATION. AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN MARKED "NO", AS MANDATED BY THE FORM 990 INSTRUCTIONS. PLEASE REFERENCE THE DISCLOSURE IN THE BAR ASSOCIATION OF SAN FRANCISCO'S FORM 990 FOR A DESCRIPTION ON HOW COMPENSATION FOR THESE INDIVIDUALS WAS DETERMINED. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE FILED WITH THE FEDERAL GOVERNMENT AND ARE AVAILABLE UPON REQUEST. THE GOVERNING/ORGANIZING DOCUMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ARE AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE BAR ASSOCIATION OF SAN FRANCISCO 50 FREMONT STREET SUITE 1700 SAN FRANCISCO CA 94105 940304950 MEMBERSHIP ASSOCIATION CA 501(C)(6) N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 THE BAR ASSOCIATION OF SAN FRANCISCO E 1221037 BOOK VALUE THE BAR ASSOCIATION OF SAN FRANCISCO N 262713 BOOK VALUE THE BAR ASSOCIATION OF SAN FRANCISCO O 1146852 BOOK VALUE THE BAR ASSOCIATION OF SAN FRANCISCO P 2199108 BOOK VALUE