2022-07-08T17:20:19-05:00 2021-08-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-09-01 237304205 BET TZEDEK BETT 3235495834 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 LAURA NELSON CFO 3235495834 2022-07-07 1 LAURA NELSON 999009999 KATY BROWN P00650274 9257902600 2022-07-07 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z DIEGO CARTAGENA 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 14417430 0 X WWW.BETTZEDEK.ORG X 1973 CA PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 65 65 114 1109 0 0 13578113 12865881 12905 797026 353851 754163 -252258 -233483 13692611 14183587 0 0 0 0 8775970 10832101 0 0 1038392 1901788 2009905 10677758 12842006 3014853 1341581 18393417 20991806 1804411 1837171 16589006 19154635 X PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 0 0 10814093 797026 BET TZEDEK IS NATIONALLY RECOGNIZED FOR LEVERAGING STAFF TO RECRUIT, TRAIN AND SUPERVISE VOLUNTEERS, INCLUDING HUNDREDS OF PRO BONO LAWYERS, TO INCREASE THE NUMBER OF CLIENTS THE ORGANIZATION SERVES. BET TZEDEK CLIENTS BENEFIT FROM TWO DISTINCT VOLUNTEER GROUPS. THE FIRST ARE COMMUNITY VOLUNTEERS WHO PERFORM INTAKE INTERVIEWS AND OTHER CLIENT SERVICES, INCLUDING UP TO 150 LAW STUDENTS A YEAR. IN FISCAL YEAR 2021, THESE VOLUNTEERS DONATED THOUSANDS OF HOURS OF THEIR TIME, THE VALUE OF WHICH EXCEEDS $3 MILLION AND IS INCLUDED IN THE DONATED SERVICES STATEMENT IN THESE AUDITED FINANCIALS (SEE NOTE 2 "DONATED SUBSCRIPTIONS AND SERVICES"). (CONTINUED ON SCHEDULE O)THIS VALUATION IS LOWER THAN PREVIOUS YEARS DUE TO THE AGENCY CONTINUING TO OPERATE UNDER A REMOTE WORK STRUCTURE, WHICH IMPACTED THE ABILITY OF SOME VOLUNTEERS TO ASSIST ON CERTAIN TASKS. IN ADDITION TO THE VALUE THAT IN HOUSE VOLUNTEERS PROVIDE OUR COMMUNITIES, BET TZEDEK ALSO PLACES CLIENTS' CASES WITH HUNDREDS OF PRO BONO ATTORNEY AND PARALEGAL VOLUNTEERS AT LAW FIRMS NATIONWIDE. THESE PRO BONO VOLUNTEER HOURS ARE REPORTED TO THE ORGANIZATION AFTER THE END OF EACH YEAR, AND AS A RESULT THE 2021 AMOUNTS WILL BE DISCLOSED IN THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDING AUGUST 31, 2022. WHAT IS AVAILABLE IS THE TOTAL CONTRIBUTION MADE IN CALENDAR YEAR 2020: 34,065 HOURS OF SERVICE BY 1,109 VOLUNTEERS, WITH A VALUE ESTIMATED AT OVER $9 MILLION. BET TZEDEK'S EFFORTS IN MARSHALLING VOLUNTEERS AND PRO BONO LAWYERS IN INNOVATIVE AND IMPACTFUL WAYS HAVE RESULTED IN BET TZEDEK RECEIVING THE AMERICAN BAR ASSOCIATION'S "PRO BONO PUBLICO AWARD" FOR ITS HOLOCAUST SURVIVOR JUSTICE NETWORK, A NATIONAL NETWORK OF PRO BONO ATTORNEYS AND SOCIAL WORKERS REPRESENTING SURVIVORS IN THEIR APPLICATION FOR REPARATIONS IN OVER 30 CITIES. BET TZEDEK HAS ALSO RECEIVED THE PRO BONO INSTITUTE'S 2020 CORPORATE PRO BONO "PRO BONO PARTNER AWARD" FOR ITS PRO BONO COLLABORATION WITH THE LAW FIRM OF DAVIS WRIGHT AND TREMAINE, AMAZON AND KIDS IN NEED OF DEFENSE TO SERVE UNDOCUMENTED IMMIGRANT CHILDREN. 10814093 1 1 0 1 0 0 0 0 0 1 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 0 1 0 0 0 0 0 0 0 0 1 19 0 1 114 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 65 65 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X LAURA NELSON 3235495834 3520 WILSHIRE BLVD 13TH FL LOS ANGELES CA 90010 DAVID J SCHINDLER CHAIRPERSON 1.00 X X 0 0 0 SCOTT PACKMAN SECRETARY 1.00 X X 0 0 0 LUIS LAINER CHAIR EMERITUS 1.00 X X 0 0 0 DOUGLAS A AXEL DIRECTOR 1.00 X 0 0 0 G CARLA AXELROD DIRECTOR 1.00 X 0 0 0 MATTHEW D BENEDETTO DIRECTOR (START 05/21) 1.00 X 0 0 0 ARTHUR H BILGER DIRECTOR 1.00 X 0 0 0 DARRELL BROWN DIRECTOR 1.00 X 0 0 0 ALISHA C BURGIN DIRECTOR (START 05/21) 1.00 X 0 0 0 LINDA BURROW DIRECTOR 1.00 X 0 0 0 MICHELLE LC CARPENTER DIRECTOR 1.00 X 0 0 0 MERYL K CHAE DIRECTOR 1.00 X 0 0 0 VICTOR DE LA CRUZ DIRECTOR 1.00 X 0 0 0 YOUSUF I DHAMEE DIRECTOR 1.00 X 0 0 0 GEORGE C FATHEREE III DIRECTOR 1.00 X 0 0 0 MICHAEL A FIRESTEIN DIRECTOR 1.00 X 0 0 0 TERRY B FRIEDMAN DIRECTOR 1.00 X 0 0 0 MARK J FRIEDMAN DIRECTOR 1.00 X 0 0 0 GEOFFREY M GOLD ESQ DIRECTOR 1.00 X 0 0 0 GORDON A GREENBERG DIRECTOR 1.00 X 0 0 0 REX S HEINKE DIRECTOR 1.00 X 0 0 0 GREGORY D HELMER DIRECTOR 1.00 X 0 0 0 SEAN W JAQUEZ DIRECTOR (START 05/21) 1.00 X 0 0 0 RICHARD B JONES DIRECTOR 1.00 X 0 0 0 MOEZ M KABA DIRECTOR 1.00 X 0 0 0 FRANK M KAPLAN DIRECTOR 1.00 X 0 0 0 JEFFREY H KINRICH CPA DIRECTOR 1.00 X 0 0 0 KATHERINE H KU DIRECTOR 1.00 X 0 0 0 TARIFA B LADDON DIRECTOR 1.00 X 0 0 0 STANLEY W LEVY DIRECTOR 1.00 X 0 0 0 JASON D LINDER DIRECTOR (START 05/21) 1.00 X 0 0 0 JOHN LY DIRECTOR 1.00 X 0 0 0 NEAL R MARDER DIRECTOR (START 01/21) 1.00 X 0 0 0 KEVIN S MARKS DIRECTOR 1.00 X 0 0 0 MICHELLE MAYER DIRECTOR 1.00 X 0 0 0 ALEJANDRO N MAYORKAS DIRECTOR (LEFT 11/20) 1.00 X 0 0 0 BYRON J MCLAIN DIRECTOR 1.00 X 0 0 0 FRANK E MELTON DIRECTOR 1.00 X 0 0 0 ALEX MENENBERG DIRECTOR 1.00 X 0 0 0 LINDA G MICHAELSON DIRECTOR 1.00 X 0 0 0 SAMANTHA L MILLMAN DIRECTOR 1.00 X 0 0 0 KENNETH S MILLMAN DIRECTOR 1.00 X 0 0 0 ARIEL NEUMAN DIRECTOR 1.00 X 0 0 0 HEATHER L RICHARDSON DIRECTOR 1.00 X 0 0 0 REY M RODRIGUEZ DIRECTOR (START 05/21) 1.00 X 0 0 0 PAUL ROSEN DIRECTOR 1.00 X 0 0 0 ERIN C ROTGIN DIRECTOR 1.00 X 0 0 0 ROBERT M SCHWARTZ DIRECTOR 1.00 X 0 0 0 DANIEL SHALLMAN DIRECTOR 1.00 X 0 0 0 ASHLEY M SILBERFELD DIRECTOR (START 05/21) 1.00 X 0 0 0 MATTHEW E SLOAN DIRECTOR (START 01/21) 1.00 X 0 0 0 GLENN A SONNENBERG DIRECTOR 1.00 X 0 0 0 BENNETT L SPIEGEL DIRECTOR 1.00 X 0 0 0 AARON J SPIWAK DIRECTOR 1.00 X 0 0 0 ALBERT STEMP DIRECTOR 1.00 X 0 0 0 DAVID M STERN DIRECTOR 1.00 X 0 0 0 LAURA A STOLL DIRECTOR 1.00 X 0 0 0 MARY ANN TODD DIRECTOR 1.00 X 0 0 0 TODD C TORAL DIRECTOR 1.00 X 0 0 0 ADAM S UMANOFF DIRECTOR 1.00 X 0 0 0 MICHAEL L WACHTELL DIRECTOR 1.00 X 0 0 0 LEAH E WEIL DIRECTOR 1.00 X 0 0 0 BRUCE A WESSEL DIRECTOR 1.00 X 0 0 0 SUZANNE WILSON DIRECTOR 1.00 X 0 0 0 RYAN K YAGURA DIRECTOR 1.00 X 0 0 0 SAM S YEBRI DIRECTOR 1.00 X 0 0 0 DIEGO J CARTAGENA CEO 40.00 X 196152 0 14769 RUSSELL L DAVIS VP OF HUMAN RESOURCES 40.00 X 159053 0 7871 JENNIFER PETROVICH CFO (LEFT 12/21) 40.00 X 146646 0 7366 VINCENT CUMMINGS VP OF EXTERNAL AFFAIRS 40.00 X 96769 0 3620 TZUNG-LIN FU OF COUNSEL 40.00 X 79432 0 4209 ALLISON M LEE VP OF EXTERNAL AFFAIRS (LEFT 02/20) 40.00 X 56849 0 2969 ANNA V BURNS ATTORNEY III 40.00 X 125102 0 53074 ERIKSON R ALBRECHT DIRECTING ATTORNEY 40.00 X 121043 0 18571 CYNTHIA L CHAGOLLA DIRECTING ATTORNEY 40.00 X 120609 0 10632 JENNA MIARA DIRECTING ATTORNEY 40.00 X 120638 0 20723 DANA J HADL DIRECTING ATTORNEY 40.00 X 120682 0 6013 JESSICA C KORNBERG OF COUNSEL (LEFT 04/20) 40.00 X 105345 0 9086 1448320 0 158903 19 1 1 0 IT PROS 303 N GLENOAKS BLVD STE 200 BURBANK CA 91502 IT CONSULTANT AND SUPPORT 183123 APPLE ONE SERVICES PO BOX 29048 GLENDALE CA 91209 CONSULTANT AND SUPPORT 136612 2 1876762 5314641 5674478 50225 12865881 PROGRAM SERVICE FEES 541100 797026 797026 797026 332932 332932 421231 0 421231 421231 421231 360 1876762 233843 -233483 -233483 14183587 797026 0 520680 777210 400740 268945 107525 7972632 6999730 446236 526666 634227 549405 31492 53330 802627 695619 40371 66637 645405 550593 40084 54728 65899 65899 60199 51555 3997 4647 7040 7040 28375 28375 115578 14356 101222 593863 491732 59956 42175 212619 182087 14118 16414 470187 402669 31220 36298 36325 31109 2412 2804 90977 80785 4713 5479 22665 19410 1505 1750 96180 82369 6386 7425 TEMPORARY LABOR 145994 125029 9694 11271 PROFESSIONAL DUES 48787 48787 BOOKS/RESEARCH MATERIAL 14951 14951 MISCELLANEOUS 266 228 17 21 12842006 10814093 989521 1038392 85508 458839 6125274 3353753 1500715 2505112 182635 197723 295655 273180 45139 22475 10454146 14453904 18393417 20991806 809677 1184491 636645 572042 358089 80638 1804411 1837171 X 9597255 11215023 6991751 7939612 16589006 19154635 18393417 20991806 1341581 1224048 0 X X 0 1 X 1 1 1 X 8491248 9183337 11046713 13578113 12865881 55165292 8491248 9183337 11046713 13578113 12865881 55165292 55165292 179171 256954 343039 330017 332932 1442113 404186 244900 177058 164550 360 991054 57598459 564917 0.95780 0.94590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - GROSS FUNDRAISING REVENUE - 2016 AMOUNT: $ 404,186. 2017 AMOUNT: $ 244,900. 2018 AMOUNT: $ 177,058. 2019 AMOUNT: $ 164,550. 2020 AMOUNT: $ 360. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7040 7040 12834966 12842006 792100 198025 0 0 633927 685582 792100 2111609 3167414 8686 44842 7040 60568 158482 171396 198025 527903 791855 9653549 1358839 1929595 378839 12563144 8122902 731770 1130577 331700 9653549 7479471 658081 274217 288867 8122902 6530200 655401 564030 249615 20545 7479471 5309758 909157 574689 245612 17792 6530200 0.52960 0.33100 0.13940 0 0 40190 37541 2649 255465 235639 19826 22475 DEFERRED LEASE OBLIGATIONS 80638 80638 X 20204148 1224048 4824888 6048936 14155212 28375 28375 14183587 17638519 4824888 4824888 12813631 28375 28375 12842006 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE TOTAL RETURNS (NET OF INFLATION) IN EXCESS OF THE ENDOWMENT SPEND-OUT RATE, THUS ALLOWING FOR REAL GROWTH OF ENDOWMENT ASSETS WHILE ASSUMING A MODERATE LEVEL OF INVESTMENT RISK. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE CORRESPONDING SECTIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "UNCERTAINTY IN INCOME TAXES" ("ASC 740"), THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE ORGANIZATION HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. DURING THE YEAR ENDED AUGUST 31, 2021, THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OF WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE ORGANIZATION'S INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR ALL TAX YEARS ENDED ON OR AFTER AUGUST 31, 2017 WITH REGARD TO ALL TAX POSITIONS AND THE RESULTS REPORTED. PART XI LINE 2B AND PART XII LINE 2A: NATIONALLY RECOGNIZED FOR ITS PRO BONO MODEL, BET TZEDEK LEVERAGES THE DONATED SERVICES OF THOUSANDS OF VOLUNTEERS TO DRAMATICALLY INCREASE THE IMPACT OF ITS STAFF'S WORK. DONATED SERVICES AND USE OF FACILITIES IN THE AMOUNT OF $4,824,888 IS COMPRISED OF $1,043,696 IN DONATED SUBSCRIPTIONS AND $3,781,192 IN DONATED SERVICES. DONATED SUBSCRIPTIONS ARE RECORDED AT THEIR FAIR VALUE WHEN AN UNCONDITIONAL PROMISE TO GIVE HAS BEEN MADE OR WHEN SUBSCRIPTIONS HAVE BEEN RECEIVED. THE VALUE OF THE DONATION IS BASED ON APPRAISAL AND OTHER OBJECTIVE BASES FOR DETERMINING THE VALUE OR, IN CERTAIN INSTANCES, BASED ON MANAGEMENT'S BEST ESTIMATE OF THE FAIR VALUE. DONATED SERVICES ARE COMPRISED OF IN-KIND SUPPORT FOR CONTRIBUTED PROFESSIONAL SERVICES OF VOLUNTEER ATTORNEYS, PARALEGALS AND LAW CLERKS FOR SERVICES RECEIVED FROM THE EXTERNAL AND INTERNAL LEGAL PROFESSIONALS BASED ON THE FISCAL YEAR. DONATED SERVICES ARE VALUED AT RATES NORMALLY CHARGED BY THE VOLUNTEERS FOR SIMILAR SERVICES. IN FISCAL YEAR 2021, BET TZEDEK RECEIVED 17,843 HOURS OF DONATED SERVICES THAT WERE PROVIDED AS PART OF CASE WORK OVERSEEN BY BET TZEDEK ATTORNEYS, PARALEGALS, AND LAW STUDENTS. ANNUAL DINNER GALA 1876762 1876762 232066 2 360 360 1777 1877122 1876762 360 233843 233843 -233483 X X X X 0 0 0 0 0 0 0 1 0 DIEGO J CARTAGENA CEO 195625 0 0 0 527 0 9781 0 4988 0 210921 0 0 0 ANNA V BURNS ATTORNEY III 120928 0 400 0 3774 0 42222 0 10852 0 178176 0 0 0 RUSSELL L DAVIS VP OF HUMAN RESOURCES 157428 0 0 0 1625 0 7871 0 0 0 166924 0 0 0 JENNIFER PETROVICH CFO (LEFT 12/21) 145000 0 0 0 1646 0 7250 0 116 0 154012 0 0 0 JESSICA C KORNBERG OF COUNSEL (LEFT 04/20) 105128 0 0 0 217 0 5256 0 3830 0 114431 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINED BONUSES TO EMPLOYEES AT THEIR DISCRETION. X 6 50225 FMV ON DATE OF GIFT 0 0 0 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF CONTRIBUTIONS MADE. FORM 990, PART VI, SECTION A, LINE 2 SAMANTHA L. MILLMAN AND KENNETH S. MILLMAN HAVE A BUSINESS AND FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BET TZEDEK'S AUDIT COMMITTEE MEETS WITH THE CEO AND CFO TO DISCUSS THE DRAFT OF THE FORM 990. ONCE ACCEPTED, THE FORM IS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. THE RETURN IS THEN ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE AND GOVERNANCE COMMITTEES, WITH INPUT FROM SENIOR MANAGEMENT, MONITOR THE CONFLICT OF INTEREST POLICY ON AN ONGOING BASIS. EACH SEPTEMBER, AT THE START OF THE ORGANIZATION'S FISCAL YEAR, EACH BOARD MEMBER IS ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY ARTICULATES WHEN A BOARD MEMBER MUST DISCLOSE A CONFLICT OF INTEREST AND RECUSE THEMSELVES FROM ANY BOARD DISCUSSION OR DECISION-MAKING PROCESS RELATED TO THAT INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO BY USING INDEPENDENT COMPENSATION CONSULTANTS AND OTHER ORGANIZATION'S 990S. THE ORGANIZATION MAINTAINS A WRITTEN EMPLOYMENT CONTRACT AND GETS ALL APPROVALS FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 BET TZEDEK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE AND SENIOR MANAGEMENT ASSUME MANAGEMENT OF ALL AUDIT PROCEDURES. THERE HAVE BEEN NO CHANGES IN THIS PROCESS FROM THE PRIOR YEAR.