2020-02-19T18:00:07-06:00 2019-08-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-09-01 237304205 BET TZEDEK BETT 3239390506 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 JENNIFER PETROVICH CFO 3239390506 2020-02-18 1 KATY BROWN P00650274 9257902600 2020-02-18 38.111.205.16 2020-02-18 14:15:13 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 1BF88008A19D766D41DA0E3F00E89E8C5C027F9E 2018 2020-09-23 17:36:50Z JESSICA KORNBERG 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 12135879 0 X WWW.BETTZEDEK.ORG X 1973 CA PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 56 56 77 1522 0 0 9035425 11046713 111146 80201 256574 400088 0 -263036 9403145 11263966 0 0 0 0 6666380 7932205 0 0 745424 1510767 1746342 8177147 9678547 1225998 1585419 12476961 14551228 1303489 1837132 11173472 12714096 X PROVIDING FREE LEGAL SERVICES TO THOSE WHO NEED THEM MOST. 0 0 7969305 80201 EACH YEAR, BET TZEDEK ASSISTS MORE THAN 40,000 PEOPLE OF EVERY RACIAL AND RELIGIOUS BACKGROUND THROUGHOUT THE GREATER LOS ANGELES AREA. IN ADDITION TO PROVIDING SERVICES AT ITS HEADQUARTERS IN LOS ANGELES, BET TZEDEK PROVIDES ASSISTANCE AT MORE THAN 25 SENIOR CENTERS, 5 COURTHOUSES, 3 FOOD PANTRIES, 2 HOSPITALS, 2 HOMELESS SHELTERS, AND VARIOUS OTHER COMMUNITY SERVICE LOCATIONS THROUGHOUT LOS ANGELES COUNTY. THROUGH THE HOLOCAUST SURVIVORS JUSTICE NETWORK, BET TZEDEK ALSO SERVES HOLOCAUST SURVIVORS IN 30 CITIES NATIONWIDE. WITH A DEDICATED STAFF OF OVER 65 PEOPLE, BET TZEDEK MAKES A CRUCIAL DIFFERENCE IN THE LIVES OF THE MOST VULNERABLE MEMBERS OF THE COMMUNITY.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. IN CALENDAR YEAR 2018, BET TZEDEK RECRUITED, TRAINED AND MENTORED 1,522 PRO BONO ATTORNEYS, PARALEGALS AND LAW STUDENTS WHO PROVIDED 59,291 HOURS OF SERVICE TO CLIENTS, WHICH MANAGEMENT VALUES AT $15,550,637. WHILE MOST OF THE VOLUNTEERS PROVIDED THESE SERVICES AS OUTSIDE CO-COUNSEL WITH THE SUPPORT AND SUPERVISION OF THEIR LAW FIRM EMPLOYERS, DOZENS OF DEDICATED VOLUNTEERS SPENT SEVERAL THOUSAND HOURS IN BET TZEDEK'S OFFICES, DIRECTLY SUPERVISED BY BET TZEDEK'S STAFF AND PERFORMING CORE FUNCTIONS OF THE ORGANIZATION MUCH LIKE PAID STAFF.PROGRAM AREAS INCLUDE ELDER ABUSE PREVENTION AND RESPONSE, CAREGIVER RIGHTS AND KINSHIP CARE, HOLOCAUST SURVIVOR REPARATIONS AND SERVICES, PUBLIC BENEFITS, HOUSING RIGHTS, ADVANCED PLANNING DOCUMENTS, WAGE THEFT AND WORKPLACE ABUSE, HUMAN TRAFFICKING REMEDIES, LOW INCOME TAX CONTROVERSIES, SMALL BUSINESS SUPPORT, SMALL CLAIMS ASSISTANCE, HOMELESSNESS PREVENTION, TRANSGENDER RIGHTS AND IMMIGRANT'S RIGHTS. 7969305 1 1 0 1 0 0 0 0 1 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 14 0 1 77 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 56 56 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X JENNIFER PETROVICH 3239390506 3520 WILSHIRE BLVD 13TH FL LOS ANGELES CA 90010 MERYL K CHAE CHAIRPERSON 1.00 X X 0 0 0 DAVID J SCHINDLER VICE CHAIR 1.00 X X 0 0 0 SCOTT PACKMAN SECRETARY 1.00 X X 0 0 0 LUIS LAINER CHAIR EMERITUS 1.00 X 0 0 0 JEFFREY I ABRAMS DIRECTOR 1.00 X 0 0 0 DOUGLAS A AXEL DIRECTOR 1.00 X 0 0 0 G CARLA AXELROD DIRECTOR 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 LINDA BURROW DIRECTOR 1.00 X 0 0 0 MICHELLE LC CARPENTER DIRECTOR 1.00 X 0 0 0 YOUSUF I DHAMEE DIRECTOR 1.00 X 0 0 0 MARK T DROOKS 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 MARC H GAMSIN 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 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 STEVEN D LOTWIN DIRECTOR (THRU 1/19) 1.00 X 0 0 0 JOHN LY DIRECTOR 1.00 X 0 0 0 KEVIN S MARKS DIRECTOR 1.00 X 0 0 0 ALEJANDRO N MAYORKAS DIRECTOR 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 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 HEATHER L RICHARDSON DIRECTOR 1.00 X 0 0 0 PAUL ROSEN DIRECTOR 1.00 X 0 0 0 PETER K ROSEN DIRECTOR (THRU 3/19) 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 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 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 JESSICA KORNBERG PRESIDENT AND CEO 40.00 X 210000 0 22131 JENNIFER PETROVICH CFO 40.00 X 150000 0 8993 ALLISON LEE VICE PRESIDENT, EXTERNAL AFFAIRS 40.00 X 170000 0 10552 DIEGO CARTAGENA VICE PRESIDENT, LEGAL 40.00 X 145000 0 17339 RUSSELL L DAVIS VP OF HUMAN RESOURCES 40.00 X 120000 0 7051 DANA HADL DIRECTING ATTORNEY 40.00 X 114974 0 6288 ERIKSON ALBRECHT DIRECTING ATTORNEY 40.00 X 112788 0 17791 JOYCE RILEY DIRECTING ATTORNEY 40.00 X 112774 0 21028 ANNA BURNS ATTORNEY III 40.00 X 111307 0 52981 YOLANDE ERICKSON ATTORNEY III 40.00 X 106176 0 59519 1353019 0 223673 14 0 1 0 0 1807502 1961067 7278144 84202 11046713 PROGRAM SERVICE FEES 541100 80201 80201 80201 343039 343039 488868 431819 57049 57049 57049 177058 1807502 440094 -263036 -263036 11263966 80201 0 137052 876846 403864 366642 106340 5413857 4665345 381105 367407 531482 456395 28542 46545 668418 558140 50489 59789 441602 366530 35328 39744 43037 43037 57623 48980 3457 5186 4435 4435 21674 21674 69035 57110 11925 533495 443636 28976 60883 113835 102451 5692 5692 473585 426213 23686 23686 102793 92611 5091 5091 125241 115815 4713 4713 21146 19032 1057 1057 59728 53756 2986 2986 TEMPORARY LABOR 49705 44735 2485 2485 PROFESSIONAL DUES 37893 34103 1895 1895 BOOKS/RESEARCH MATERIAL 33117 33117 9678547 7969305 963818 745424 57578 65682 2930455 3169750 1031221 1409203 328000 91931 173228 277287 206678 54039 70609 7983737 9662756 12476961 14551228 695891 1261557 298770 323110 10030 308828 242435 1303489 1837132 X 5220551 6076716 1903644 2518889 4049277 4118491 11173472 12714096 12476961 14551228 1585419 -44795 0 X X 0 1 X 1 1 1 X 6310049 6826893 8491248 9183337 11046713 41858240 6310049 6826893 8491248 9183337 11046713 41858240 41858240 107027 173368 179171 256954 343039 1059559 491723 534662 404186 244900 177058 1852529 44770328 2609393 0.93500 0.92360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 62,723. 2015 AMOUNT: $ 70,662. GROSS FUNDRAISING REVENUE - 2014 AMOUNT: $ 429,000. 2015 AMOUNT: $ 464,000. 2016 AMOUNT: $ 404,186. 2017 AMOUNT: $ 244,900. 2018 AMOUNT: $ 177,058. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8686 8686 9669861 9678547 633927 158482 0 0 633927 633927 950891 8686 8686 158482 158482 237723 0 1 X 7479471 658081 274217 288867 8122902 6530200 655401 564030 249615 20545 7479471 5309758 909157 574689 245612 17792 6530200 4940504 26045 378525 18966 16350 5309758 5716338 14125 -100101 673785 16073 4940504 0.40210 0.50700 0.09090 0 0 40190 14935 25255 237097 191743 45354 70609 DEFERRED LEASE OBLIGATIONS 242435 242435 X 16433526 -44795 5236029 5191234 11242292 21674 21674 11263966 14892902 5236029 5236029 9656873 21674 21674 9678547 PART IV, LINE 2B: THE CLIENTS TRUST ACCOUNTS ARE A PART OF THE ORGANIZATION'S NORMAL OPERATIONS. THE ACCOUNTS INCLUDES FUNDS THAT ARE HELD IN A TRUST ON BEHALF OF CLIENTS FOR THE PURPOSES OF RENDERING LEGAL SERVICES. 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, 2019, 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, 2015 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 $5,236,029 IS COMPRISED OF $662,968 IN DONATED SUBSCRIPTIONS AND $4,573,061 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 2019, BET TZEDEK RECEIVED 21,174 HOURS OF DONATED SERVICES THAT WERE PROVIDED AS PART OF CASE WORK OVERSEEN BY BET TZEDEK ATTORNEYS, PARALEGALS, AND LAW STUDENTS. ANNUAL DINNER GALA 1857657 1714407 143250 191777 69500 109745 JUSTICE BALL 126095 93095 33000 13140 26776 17397 6818 1 808 808 1813 36 3092 1984560 1807502 177058 206730 96312 17397 119655 440094 -263036 X X X X 0 0 0 0 0 0 0 1 0 JESSICA KORNBERG PRESIDENT AND CEO 200000 0 10000 0 0 0 10500 0 11631 0 232131 0 0 0 JENNIFER PETROVICH CFO 140000 0 10000 0 0 0 7500 0 1493 0 158993 0 0 0 ALLISON LEE VICE PRESIDENT, EXTERNAL AFFAIRS 160000 0 10000 0 0 0 8500 0 2052 0 180552 0 0 0 DIEGO CARTAGENA VICE PRESIDENT, LEGAL 135000 0 10000 0 0 0 7250 0 10089 0 162339 0 0 0 ANNA BURNS ATTORNEY III 111307 0 0 0 0 0 38659 0 14322 0 164288 0 0 0 YOLANDE ERICKSON ATTORNEY III 106176 0 0 0 0 0 36873 0 22646 0 165695 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE DETERMINED BONUSES TO EMPLOYEES AT THEIR DISCRETION. X 4 84202 FMV ON DATE OF GIFT 0 0 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 SAMANTHA L. MILLMAN AND KENNETH S. MILLMAN HAVE A BUSINESS 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.