2024-11-14T11:24:05-06:00 2023-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2023-01-01 953709253 PUBLIC LAW CENTER PUBL 7145411010 601 CIVIC CENTER DRIVE WEST SANTA ANA CA 92701 MONICA GLICKEN EXECUTIVE DIRECTOR 7145411010 2024-11-14 1 1 TRITIA FOSTER P02164134 9494742020 2023 2024-10-15 13:58:12Z MONICA GLICKEN 601 CIVIC CENTER DRIVE WEST SANTA ANA CA 92701 7683841 0 X WWW.PUBLICLAWCENTER.ORG X 1981 CA PROVIDING FREE LEGAL SERVICES TO LOW INCOME ORANGE COUNTY RESIDENTS. 45 45 81 654 0 0 6709674 7006142 0 0 19612 122640 45208 405273 6774494 7534055 0 0 0 0 4572452 5871167 0 0 368433 1133690 1421977 5706142 7293144 1068352 240911 5161185 6377072 786261 1714615 4374924 4662457 X THE PUBLIC LAW CENTER, ORANGE COUNTY'S PRO BONO LAW FIRM, IS COMMITTED TO PROVIDING ACCESS TO JUSTICE FOR LOW INCOME RESIDENTS. THROUGH VOLUNTEERS AND STAFF, THE PUBLIC LAW CENTER PROVIDES FREE CIVIL LEGAL SERVICES, INCLUDING COUNSELING, INDIVIDUAL REPRESENTATION, COMMUNITY EDUCATION, AND STRATEGIC LITIGATION AND ADVOCACY TO CHALLENGE SOCIETAL INJUSTICES. 0 0 5764531 THE ORGANIZATION PROVIDED $15.8 MILLION WORTH OF FREE LEGAL SERVICES TO LOW-INCOME AND VULNERABLE RESIDENTS, AS WELL AS ASSISTANCE TO NONPROFIT ORGANIZATIONS, IN ORANGE COUNTY, CA. NEARLY 21,000 VOLUNTEER HOURS WERE DONATED THROUGH THE ORGANIZATION TO THE COMMUNITY IN THE LEGAL PRACTICE AREAS OF CONSUMER, FAMILY, HEALTH, HOUSING, IMMIGRATION, VETERANS' BENEFITS, SMALL BUSINESS AND NONPROFIT ASSISTANCE, AND FEDERAL TAX. 5764531 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 9 0 81 1 0 0 0 0 0 1 1 0 0 0 0 X 45 45 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X JEFF BOLTON 7145411010 601 CIVIC CENTER DR WEST SANTA ANA CA 92701 NICOLE WHYTE PRESIDENT 1.00 X X 0 0 0 DINA RANDAZZO VICE-PRESIDENT 1.00 X X 0 0 0 JOEL S MILIBAND SECRETARY/TREASURER 1.00 X X 0 0 0 CHRISTY LEA IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JOHN E ALTSTADT DIRECTOR 1.00 X 0 0 0 LAVAL BREWER DIRECTOR 1.00 X 0 0 0 STEVE CARDOZA DIRECTOR 1.00 X 0 0 0 JOSEPH L CHAIREZ DIRECTOR 1.00 X 0 0 0 AMY CHEN DIRECTOR 1.00 X 0 0 0 MATTHEW E COSTELLO DIRECTOR 1.00 X 0 0 0 CESAR COVARRUBIAS DIRECTOR 1.00 X 0 0 0 TARA COWELL DIRECTOR 1.00 X 0 0 0 DOUGLAS J DIXON DIRECTOR 1.00 X 0 0 0 ERIC M DOMINGUEZ DIRECTOR 1.00 X 0 0 0 SAMANTHA E DOREY DIRECTOR 1.00 X 0 0 0 BRIAN B FARRELL DIRECTOR 1.00 X 0 0 0 GIALISA GAFFANEY DIRECTOR 1.00 X 0 0 0 NORMA GARCIA GUILLEN DIRECTOR 1.00 X 0 0 0 JOSE GONZALEZ DIRECTOR 1.00 X 0 0 0 CASEY JOHNSON DIRECTOR 1.00 X 0 0 0 PHILLIP R KAPLAN DIRECTOR 1.00 X 0 0 0 MANDY H KIM DIRECTOR 1.00 X 0 0 0 JENNIFER L KOH DIRECTOR 1.00 X 0 0 0 KARLA KRAFT DIRECTOR 1.00 X 0 0 0 DARYL S LANDY DIRECTOR 1.00 X 0 0 0 JACQUELINE G LUTHER DIRECTOR 1.00 X 0 0 0 SAMRAH MAHMOUD DIRECTOR 1.00 X 0 0 0 DANIELLE M MAYER DIRECTOR 1.00 X 0 0 0 THOMAS A MANAKIDES DIRECTOR 1.00 X 0 0 0 CHRISTOPHER H MCGRATH DIRECTOR 1.00 X 0 0 0 KRISTIN N MURPHY DIRECTOR 1.00 X 0 0 0 ALEXANDER C PAYNE DIRECTOR 1.00 X 0 0 0 LISA D RAMIREZ DIRECTOR 1.00 X 0 0 0 CHARLA SUE RILEY DIRECTOR 1.00 X 0 0 0 DANIEL S ROBINSON DIRECTOR 1.00 X 0 0 0 ANN T ROSSUM DIRECTOR 1.00 X 0 0 0 SEAN M SHERLOCK DIRECTOR 1.00 X 0 0 0 CHAHIRA SOLH DIRECTOR 1.00 X 0 0 0 AJIT SINGH THIND DIRECTOR 1.00 X 0 0 0 NICOLE VANDERLAAN SMITH DIRECTOR 1.00 X 0 0 0 TONY WANG DIRECTOR 1.00 X 0 0 0 DARRELL P WHITE DIRECTOR 1.00 X 0 0 0 SUZANNA WINSLOW HAZBOUN DIRECTOR 1.00 X 0 0 0 KRISTOPHER R WOOD DIRECTOR 1.00 X 0 0 0 CHRISTINA M ZABAT-FRAN DIRECTOR 1.00 X 0 0 0 MONICA GLICKEN EXECUTIVE DIRECTOR & GENER 1.00 X 182464 0 37049 JEFF BOLTON CHIEF FINANCIAL OFFICER 1.00 X 115591 0 18274 TYLER SUTHERLAND CHIEF LEGAL PROGRAMS OFFICER 1.00 X 121040 0 7969 419095 0 63292 3 0 1 0 0 611062 5383016 1012064 7006142 122640 122640 157907 611062 149786 8121 8121 MISCELLANEOUS 624100 397152 397152 397152 7534055 397152 0 130761 353377 123682 123682 106013 4548525 3862199 582529 103797 83292 72130 10042 1120 517437 445430 63569 8438 368536 301616 52228 14692 611910 324074 201836 86000 158498 129717 22463 6318 198871 162750 28190 7931 37936 33979 3957 17952 14692 2544 716 155979 127656 22105 6218 42346 34657 6001 1688 LIBRARY 71972 71972 OTHER 40823 3000 37823 DUES & SUBSCRIPTIONS 31874 26163 3211 2500 LITIGATION 30814 30814 23002 23002 7293144 5764531 1160180 368433 827447 994389 3224743 2194275 418709 652008 65737 69005 2469031 422059 604549 2046972 370219 20000 50204 5161185 6377072 308375 440654 323138 143992 133073 10756 1140888 786261 1714615 X 2993704 4029593 1381220 632864 4374924 4662457 5161185 6377072 240911 46622 0 X X 0 1 X 1 0 X 4333825 5154197 5801285 6709674 7006142 29005123 4333825 5154197 5801285 6709674 7006142 29005123 29005123 20213 8966 1245 19612 122640 172676 130169 140943 66695 73639 397152 808598 29986397 497961 0.96730 0.97120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1683 1683 7293144 7294827 514741 128685 0 0 388249 383676 435397 514741 1722063 2583095 5648 3079 1805 1683 12215 97062 95919 108849 128685 430515 645773 263640 263640 383310 229326 153984 1376453 86585 1289868 171103 53353 117750 274525 52795 221730 2046972 DEPOSITS PAYABLE 1611 LEASE LIABILITY 1139277 1140888 X 19140658 46622 11559981 11606603 7534055 0 7534055 18853125 11559981 11559981 7293144 0 7293144 PART X, LINE 2: THE CENTER QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) AS DESCRIBED IN SECTIONS 509(A)(1), 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE (THE "CODE") AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL INCOME TAXES OR CALIFORNIA FRANCHISE TAX. IN ADDITION, THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. THE CENTER'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE FISCAL YEARS ENDED 2020, 2021 AND 2022 ARE SUBJECT TO IRS EXAMINATION, GENERALLY FOR FOUR YEARS AFTER FILING. AS OF THE DATE OF THIS REPORT, THE CENTER'S 2023 RETURN HAD NOT YET BEEN FILED. VOLUNTEERS FOR JUSTICE DINNER 717488 571257 146231 125150 HALLOWEEN BASH 51481 39805 11676 24636 768969 611062 157907 149786 149786 8121 X X X X 0 0 0 0 0 0 0 0 0 MONICA GLICKEN EXECUTIVE DIRECTOR & GENER 182464 0 0 0 0 0 7123 0 29926 0 219513 0 0 0 CESAR COVARRUBIAS BOARD MEMBER 65000 CESAR COVARRUBIAS IS A BOARD MEMBER OF THE PUBLIC LAW CENTER AND THE EXECUTIVE DIRECTOR OF THE KENNEDY COMMISSION. IN 2023, PLC PROVIDED A $65,000 SUBGRANT TO THE KENNEDY COMMISSION, FOR THEIR SERVICES IN PROVIDING REVIEW AND COMMENT ON OUR AFFORDABLE HOUSING-RELATED ADVOCACY. 0 FORM 990, PART VI, SECTION A, LINE 4 AMENDED THE BYLAWS TO EXTEND THE DEADLINE FOR THE PUBLICATION OF THE ANNUAL REPORT AND THE STATEMENT REGARDING INTERESTED TRANSACTIONS FROM 120 DAYS TO 180 DAYS AFTER THE CLOSE OF THE CORPORATION'S FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY AUDIT COMMITTEE CHAIR BEFORE BEING FINALIZED AND FILED. A COPY OF THE FORM 990 IS TRANSMITTED ELECTRONICALLY TO THE FULL BOARD OF DIRECTORS AND IS UPLOADED TO THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C NO DIRECTOR OF THIS CORPORATION NOR ANY OTHER CORPORATION, FIRM, ASSOCIATION, OR OTHER ENTITY IN WHICH ONE OR MORE OF THIS CORPORATION'S DIRECTORS HAVE A MATERIAL FINANCIAL INTEREST SHALL BE INTERESTED, DIRECTLY OR INDIRECTLY, IN ANY CONTRACT OR TRANSACTION, UNLESS (A) THE MATERIAL FACTS REGARDING THAT DIRECTOR'S FINANCIAL INTEREST IN SUCH CONTRACT OR TRANSACTION OR REGARDING SUCH COMMON DIRECTORSHIP, OFFICERSHIP, OR FINANCIAL INTEREST ARE FULLY DISCLOSED IN GOOD FAITH AND NOTED IN THE MINUTES, OR ARE KNOWN TO ALL MEMBERS OF THE BOARD PRIOR TO THE BOARD'S CONSIDERATION OF SUCH CONTRACT OR TRANSACTION; (B) SUCH CONTRACT OR TRANSACTION IS AUTHORIZED IN GOOD FAITH BY A MAJORITY OF THE BOARD BY A VOTE SUFFICIENT FOR THAT PURPOSE WITHOUT COUNTING VOTES OF THE INTERESTED DIRECTORS; (C)BEFORE AUTHORIZING THE TRANSACTION, THE BOARD CONSIDERS AND IN GOOD FAITH DECIDES AFTER REASONABLE INVESTIGATION THAT THE CORPORATION COULD NOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES; AND (D) THE CORPORATION FOR ITS OWN BENEFIT ENTERS INTO THE TRANSACTION, WHICH IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE TRANSACTION IS ENTERED INTO. THE FOREGOING RESTRICTION DOES NOT APPLY TO A TRANSACTION THAT IS PART OF AN EDUCATIONAL OR CHARITABLE PROGRAM OF THIS CORPORATION IF IT (A) IS APPROVED OR AUTHORIZED BY THE CORPORATION IN GOOD FAITH AND WITHOUT UNJUSTIFIED FAVORITISM AND (B) RESULTS IN A BENEFIT TO ONE OR MORE DIRECTORS OF THEIR FAMILIES BECAUSE THEY ARE IN THE CLASS OF PERSON INTENDED TO BE BENEFITED BY THE EDUCATIONAL OR CHARITABLE PROGRAM OF THIS CORPORATION. PLC EMPLOYEES ARE EXPECTED TO DEVOTE THEIR BEST EFFORTS AND ATTENTION TO THE FULL-TIME PERFORMANCE OF THEIR JOBS. EMPLOYEES ARE EXPECTED TO USE GOOD JUDGMENT, TO ADHERE TO HIGH ETHICAL STANDARDS, AND TO AVOID SITUATIONS THAT CREATE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST BETWEEN THE EMPLOYEE'S PERSONAL INTERESTS AND THE INTERESTS OF PLC. A CONFLICT OF INTEREST EXISTS WHEN THE EMPLOYEE'S LOYALTIES OR ACTIONS ARE DIVIDED BETWEEN PLC'S INTERESTS AND THOSE OF ANOTHER, SUCH AS A COMPETITOR, SUPPLIER, OR CLIENTS. BOTH THE FACT AND THE APPEARANCE OF A CONFLICT OF INTEREST SHOULD BE AVOIDED. EMPLOYEES UNSURE AS TO WHETHER A CERTAIN TRANSACTION, ACTIVITY OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST SHOULD DISCUSS IT WITH THE EXECUTIVE DIRECTOR. SOME EXAMPLES OF POTENTIAL CONFLICTS OF INTEREST INCLUDE, BUT ARE NOT LIMITED TO: 1. ENGAGING IN SELF-EMPLOYMENT IN COMPETITION WITH PLC; 2. USING PLC INFORMATION FOR PERSONAL GAIN; 3. ACCEPTING SUBSTANTIAL PERSONAL GIFTS FROM CLIENTS OR VOLUNTEER ATTORNEYS; OR 4. USING PLC ASSETS OR LABOR FOR PERSONAL USE. AN EMPLOYEE MAY ENGAGE IN OUTSIDE EMPLOYMENT, PROVIDED THAT SUCH EMPLOYMENT DOES NOT INTERFERE WITH THE EMPLOYEE'S PERFORMANCE OF THEIR RESPONSIBILITIES AT PLC. PLC LEGAL STAFF MAY NOT OFFER LEGAL SERVICES OUTSIDE OF THEIR PLC RESPONSIBILITIES WITHOUT PRIOR APPROVAL OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HAS DELEGATED TO THE BOARD EXECUTIVE COMMITTEE THE ANNUAL REVIEW AND COMPENSATION SETTING OF THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER (CFO). THE EXECUTIVE COMMITTEE COMPARES COMPENSATION FOR TOP OFFICERS OF SIMILAR LEGAL SERVICES ORGANIZATIONS, AS REFLECTED IN THEIR FORM 990'S, AS WELL AS JOB PERFORMANCE OF THE EXECUTIVE DIRECTOR AND CFO TO DETERMINE THE COMPENSATION. THE PUBLIC LAW CENTER DOES NOT HAVE A WRITTEN EMPLOYMENT CONTRACT WITH THE EXECUTIVE DIRECTOR OR CFO. THE EXECUTIVE COMMITTEE DOCUMENTS ITS DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND CFO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC UPON REQUEST ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. FORM 990 PART XII LINE 2C AN UPDATED AUDIT OVERSIGHT PROCESS IN THE BY-LAWS, SECTION 7, AMENDED 10/28/19 AS FOLLOWS: SECTION 7 NONPROFIT INTEGRITY ACT/AUDIT COMMITTEE IN ANY FISCAL YEAR IN WHICH THE CORPORATION RECEIVES OR ACCRUES GROSS REVENUES OF TWO MILLION DOLLARS OR MORE (EXCLUDING GRANTS FROM, AND CONTRACTS FOR SERVICES WITH, GOVERNMENTAL ENTITIES FOR WHICH THE GOVERNMENTAL ENTITY REQUIRES AN ACCOUNTING OF THE FUNDS RECEIVED), THE BOARD SHALL (I) PREPARE ANNUAL FINANCIAL STATEMENTS USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES THAT ARE AUDITED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT ("CPA") IN CONFORMITY WITH GENERALLY ACCEPTED AUDITING STANDARDS; (II) MAKE THE AUDIT AVAILABLE TO THE ATTORNEY GENERAL AND TO THE PUBLIC ON THE SAME BASIS THAT THE INTERNAL REVENUE SERVICE FORM 990 IS REQUIRED TO BE MADE AVAILABLE; AND (III) APPOINT AN AUDIT COMMITTEE. THE AUDIT COMMITTEE SHALL NOT INCLUDE PAID OR UNPAID STAFF OR EMPLOYEES OF THE CORPORATION, INCLUDING, IF STAFF MEMBERS OR EMPLOYEES, THE PRESIDENT OR THE TREASURER. IF THERE IS A FINANCE COMMITTEE, MEMBERS OF THE FINANCE COMMITTEE SHALL CONSTITUTE LESS THAN 50% OF THE MEMBERSHIP OF THE AUDIT COMMITTEE AND THE CHAIRPERSON OF THE AUDIT COMMITTEE SHALL NOT BE A MEMBER OF THE FINANCE COMMITTEE. THE AUDIT COMMITTEE MAY INCLUDE PERSONS WHO ARE NOT DIRECTORS. SUBJECT TO THE SUPERVISION OF THE BOARD, THE AUDIT COMMITTEE SHALL: (A) MAKE RECOMMENDATIONS TO THE BOARD ON THE HIRING AND FIRING OF THE CPA; (B) CONFER WITH THE CPA TO SATISFY AUDIT COMMITTEE MEMBERS THAT THE FINANCIAL AFFAIRS OF THE CORPORATION ARE IN ORDER; (C) APPROVE NON-AUDIT SERVICES BY THE CPA AND ENSURE SUCH SERVICES CONFORM TO STANDARDS IN THE YELLOW BOOK ISSUED BY THE UNITED STATES COMPTROLLER GENERAL; AND (D) IF REQUESTED BY THE BOARD, NEGOTIATE THE CPA'S COMPENSATION ON BEHALF OF THE BOARD.