2025-11-14T19:55:56-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 943104546 CALIFORNIA CHANGELAWYERS CALI 4158560780 1 EMBARCADERO CENTER 1200 SAN FRANCISCO CA 94111 CHRISTOPHER PUNONGBAYAN EXECUTIVE DIRECTOR 4158560780 2025-11-14 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-11-14 2024 2025-03-06 01:10:19Z X CHRISTOPHER PUNONGBAYAN 1 EMBARCADERO CENTER 1200 SAN FRANCISCO CA 94111 3083938 0 X WWW.CHANGELAWYERS.ORG X 1989 CA TO BUILD A BETTER JUSTICE SYSTEM FOR ALL CALIFORNIANS. 17 17 5 17 0 0 1888711 1786524 0 0 1147339 1104971 -950 1160 3035100 2892655 2219211 1092230 0 0 764078 813586 0 0 342029 436413 296248 3419702 2202064 -384602 690591 4266045 4533884 530464 89204 3735581 4444680 X TO BUILD A BETTER JUSTICE SYSTEM FOR ALL CALIFORNIANS. 0 0 776246 675850 0 CALIFORNIA CHANGELAWYERS RUNS TWO GRANT PROGRAMS, THE LEGAL EMPOWERMENT FUND AND THE LEGAL AID FUND. THE LEGAL EMPOWERMENT FUND HARNESSES THE POWER OF LAWYERS FOR GOOD. THE LEGAL AID FUND SUPPORTS ORGANIZATIONS THAT ARE CLOSING THE ACCESS TO JUSTICE GAP BY PROVIDING LEGAL ASSISTANCE TO THOSE CALIFORNIANS WHO CANNOT AFFORD ATTORNEYS. IN 2024, CALIFORNIA CHANGELAWYERS DISTRIBUTED $675,850 IN GRANTS THROUGH THESE TWO FUNDS. 459474 359352 0 CALIFORNIA CHANGELAWYERS AWARDS NEXT GEN SCHOLARSHIPS TO FIRST- AND THIRD-YEAR LAW STUDENTS WHO ARE OVERWHELMINGLY THE FIRST IN THEIR FAMILY TO ATTEND LAW SCHOOL. BY SUPPORTING THE BRIGHTEST CHANGE MAKERS OF TOMORROW AS THEY BEGIN THEIR PURSUIT OF A LEGAL CAREER, WE ELIMINATE THE ROADBLOCKS THAT EXIST IN ACHIEVING SUCCESS. IN 2024, CALIFORNIA CHANGELAWYERS DISTRIBUTED $359,352 IN SCHOLARSHIPS AND SIMILAR AID. 231699 56366 0 THE CALIFORNIA IMMIGRATION LEGAL FELLOWSHIP IS A FIRST OF ITS KIND PROGRAM IN STATE HISTORY WHICH EXPANDS ACCESS TO COUNSEL IN THE MOST UNDERSERVED RURAL REGIONS OF THE STATE. THE LEGAL FELLOWSHIP IS A THREE-YEAR CAPACITY BUILDING AND PROFESSIONAL DEVELOPMENT PROGRAM FOR RECENT LAW GRADUATES TO BECOME DEPORTATION DEFENSE PRACTITIONERS. THE CURRENT COHORT OF SEVEN FELLOWS ARE PLACED ACROSS 6 HOST ORGANIZATIONS, SOME OF WHICH HAVE NEVER PROVIDED DEPORTATION DEFENSE SERVICES TO THEIR COMMUNITIES. THE PROGRAM AIMS TO INCREASE THE NUMBER OF QUALIFIED IMMIGRATION ATTORNEYS DEFENDING CALIFORNIA RESIDENTS AGAINST FAMILY SEPARATION. 2041 662 0 OTHER PROGRAMS SUPPORT THE ALUMNI LEADERSHIP COUNCIL, WHICH ASSISTS CALIFORNIA CHANGELAWYERS IN ITS WORK BY PROVIDING FEEDBACK ON INITIATIVES. 2041 662 0 1469460 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 11 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CHRISTOPHER PUNONGBAYAN 4158560780 1 EMBARCADERO CENTER SUITE 1200 SAN FRANCISCO CA 94111 RASHA GERGES SHIELDS PRESIDENT 1.00 0.00 X X 0 0 0 ALEXIS AMEZCUA CO-VICE PRESIDENT 1.00 0.00 X X 0 0 0 BENNIE J MACKEY II CO-VICE PRESIDENT 1.00 0.00 X X 0 0 0 MARK SELWYN SECRETARY 1.00 0.00 X X 0 0 0 JASMINE SINGH TREASURER 1.00 0.00 X X 0 0 0 CECILIA CHEN MEMBER-AT-LARGE 1.00 0.00 X X 0 0 0 JONATHAN LIBBY MEMBER-AT-LARGE 1.00 0.00 X X 0 0 0 DEEPAK AHLUWALIA DIRECTOR 1.00 0.00 X 0 0 0 SHEILA BAPAT DIRECTOR 1.00 0.00 X 0 0 0 TERESA BECK DIRECTOR 1.00 0.00 X 0 0 0 PURDEY CASTLE DIRECTOR 1.00 0.00 X 0 0 0 CAMILLE GRANVILLE DIRECTOR 1.00 0.00 X 0 0 0 WILL HANEY DIRECTOR 1.00 0.00 X 0 0 0 ANNA HOHAG DIRECTOR 1.00 0.00 X 0 0 0 KENNETH J LANGAN DIRECTOR 1.00 0.00 X 0 0 0 CHRISTOPHER A STECHER DIRECTOR 1.00 0.00 X 0 0 0 MICHELLE YBARRA DIRECTOR 1.00 0.00 X 0 0 0 CHRISTOPHER PUNONGBAYAN EXECUTIVE DIRECTOR 40.00 0.00 X 222834 0 21321 JASJIT SINGH DHANOA DIRECTOR OF PROGRAMS 40.00 0.00 X 133453 0 11478 CARLOS AGUILAR CHIEF CONTENT DIRECTOR 40.00 0.00 X 109324 0 5939 STACI YOUNG DEVELOPMENT OFFICER 40.00 0.00 X 102225 0 16372 567836 0 55110 4 0 1 0 0 423724 1362800 1786524 1100345 1100345 192959 188333 4626 4626 4626 2950 -2950 -2950 MISCELLANEOUS REVENUE 900099 4110 4110 4110 2892655 0 0 1106131 738891 738891 353339 353339 244156 107786 58049 78321 444110 208561 105808 129741 6279 925 1460 3894 73036 10754 16988 45294 46005 21704 10834 13467 30000 30000 16977 16977 43291 4901 38390 46255 565 8878 36812 10920 1523 8782 615 33406 33406 12196 4860 6399 937 681 635 18 28 13430 13430 FUNDRAISING EXPENSE 30444 30444 DUES, LICENSES, SERVICE 24741 3150 19531 2060 TRAINING 12778 12640 138 21129 11866 8985 278 2202064 1469460 390575 342029 679 0 1804110 1932577 244046 92327 9971 10114 2158089 2490868 49150 7998 4266045 4533884 488982 89204 41482 0 530464 89204 X 2679294 2990286 1056287 1454394 3735581 4444680 4266045 4533884 X 690591 146913 -128405 X 0 1 X 1 0 X 1175185 1420609 1782039 1854761 1786524 8019118 1175185 1420609 1782039 1854761 1786524 8019118 859260 7159858 574368 1127242 1393069 1074156 1100345 5269180 12127 3965 9174 3209 4110 32585 13320883 1132 0.53750 0.55630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 12,127. 2021 AMOUNT: $ 3,965. 2022 AMOUNT: $ 9,174. 2023 AMOUNT: $ 3,209. 2024 AMOUNT: $ 4,110. SCHEDULE A, PART II, LINE 1: AMOUNTS REPORTED ON SCHEDULE A, PART II, LINE 1 DIFFER FROM CONTRIBUTION REVENUE REPORTED ON THE ORIGINALLY FILED FORM 990S FOR THE 2021, 2022, AND 2023 TAX YEARS TO ACCOUNT FOR REVERSALS OF CONTRIBUTIONS INITIALLY RECORDED AS REVENUES DURING THOSE TAX YEARS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 577 129 706 2184381 2185087 259254 64814 0 0 256951 251988 320252 259254 1088445 1632668 192 98 706 996 64238 62997 80063 64814 272112 408168 577 577 2273580 12703 2286283 1960531 313049 2273580 2312596 -352065 1960531 2108775 203821 2312596 1897654 297578 86457 2108775 1.00000 0.00000 0.00000 0 0 0 X PART V, LINE 4: THE FUNDS ARE HELD IN RESERVE AND USED TO SUPPORT THE ORGANIZATION'S LONG TERM FINANCIAL HEALTH. FUNDS ARE TRANSFERRED TO OPERATING ACCOUNTS AND INCLUDED IN THE ANNUAL BUDGET. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP) PROVIDE ACCOUNTING GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY CHANGELAWYERS IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. 1 ALLIANCE FOR CHILDREN'S RIGHTS 4525 WILSHIRE BLVD 150 LOS ANGELES CA 90010 954358213 501(C)(3) 10000 0 LEGAL FELLOWSHIP AMERICAN BAR ASSOCIATION FUND FOR JUSTICE AND EDUCATION 321 NORTH CLARK STREET CHICAGO IL 60654 366110299 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND CALIFORNIA COLLABORATIVE FOR IMMIGRANT JUSTICE 1999 HARRISON STREET SUITE 1800 OAKLAND CA 94612 852856613 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND CALIFORNIA INDIAN LAW ASSOCIATION INC 13061 ROSEDALE HIGHWAY SUITE G 594 BAKERSFIELD CA 93314 010773520 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND CASA CORNELIA LAW CENTER PO BOX 12666 SAN DIEGO CA 92112 330719221 501(C)(3) 10000 0 LEGAL FELLOWSHIP CENTER FOR GENDER AND REFUGEE STUDIES - CALIFORNIA INC 200 MCALLISTER STREET SAN FRANCISCO CA 94102 472970078 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND COMMUNITY LEGAL AID SOCAL 2101 NORTH TUSTIN AVENUE SANTA ANA CA 92705 951994337 501(C)(3) 10000 0 LEGAL FELLOWSHIP ECOLOGISTICS INC 633 RAMONA AVENUE SPACE 103 LOS OSOS CA 93402 272116150 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND EQUAL JUSTICE SOCIETY 1939 HARRISON STREET SUITE 818 OAKLAND CA 94612 200490698 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND EQUAL JUSTICE WORKS 1730 M STREET NW SUITE 800 WASHINGTON DC 20036 521469738 501(C)(3) 41500 0 LEGAL FELLOWSHIP ESQ APPRENTICE INC PO BOX 24152 OAKLAND CA 94623 473060656 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND FOR THE PEOPLE 1624 FRANKLIN STREET SUITE 901 OAKLAND CA 94612 833317244 501(C)(3) 80000 0 LEGAL FELLOWSHIP SOCIAL GOOD FUND INC 12651 SAN PABLO AVENUE 5473 RICHMOND CA 94805 461323531 501(C)(3) 10000 0 LEGAL FELLOWSHIP LAW FOUNDATION OF SILICON VALLEY 4 NORTH 2ND STREET SUITE 1300 SAN JOSE CA 95113 521014754 501(C)(3) 10000 0 LEGAL FELLOWSHIP LAWYERS' COMMITTEE FOR CIVIL RIGHTS OF THE SAN FRANCISCO BAY AREA 131 STEUART STREET SUITE 400 SAN FRANCISCO CA 94105 942581415 501(C)(3) 80000 0 LEGAL FELLOWSHIP LEGAL AID AT WORK 180 MONTGOMERY STREET SUITE 600 SAN FRANCISCO CA 94104 942783401 501(C)(3) 10000 0 LEGAL FELLOWSHIP LEGAL ASSISTANCE FOR SENIORS 333 HEGENBERGER ROAD 850 OAKLAND CA 94621 942941697 501(C)(3) 10000 0 LEGAL FELLOWSHIP LEGAL EDUCATION ACCESS PIPELINE 1443 EAST WASHINGTON BOULEVARD 277 PASADENA CA 91104 852490247 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND LOYOLA MARYMOUNT UNIVERSITY 1-LMU DRIVE U-HALL LOS ANGELES CA 90045 951643334 501(C)(3) 10000 0 LEGAL FELLOWSHIP NATIONAL CENTER FOR YOUTH LAW 1212 BROADWAY SUITE 600 OAKLAND CA 94612 942506933 501(C)(3) 10000 0 LEGAL FELLOWSHIP PUBLIC LAW CENTER 601 CIVIC CENTER DRIVE WEST SANTA ANA CA 92701 953709253 501(C)(3) 10000 0 LEGAL FELLOWSHIP APPELLATE PROJECT INC 1835 7TH STREET NW 194 WASHINGTON DC 20001 843852810 501(C)(3) 40000 0 LEGAL EMPOWERMENT FUND THE REGENTS OF THE UNIVERSITY OF CALIFORNIA LOS ANGELES PO BOX 951478 LOS ANGELES CA 90095 943067788 GOVERNMENT 20000 0 LEGAL EMPOWERMENT FUND VETERANS LEGAL INSTITUTE 1231 WARNER AVENUE TUSTIN CA 92780 471608069 501(C)(3) 10000 0 LEGAL FELLOWSHIP 24 0 1L LAW STUDENT SCHOLARSHIPS 23 173164 3L LAW STUDENT SCHOLARSHIPS 31 160175 ANJAN CHOUDHURY MEMORIAL SCHOLARSHIPS 2 20000 PART I, LINE 2: TO RECEIVE ITS GRANT, A GRANTEE MUST SIGN A GRANT CONDITION FORM, WHICH OUTLINES THE ALLOWABLE USES OF FUNDS. THE FORM ALSO SETS FORTH REPORTING REQUIREMENTS, BY WHICH THE GRANTEE MUST SUBMIT A WRITTEN REPORT, TYPICALLY DUE A MONTH AFTER THE GRANT TERM HAS ENDED, DOCUMENTING HOW THE GRANT WAS USED, THE DEMOGRAPHICS OF THOSE SERVED, AND THE IMPACT OF THE GRANT ON THE COMMUNITY. A GRANTEE IS ALSO REQUIRED TO PROVIDE ANY DOCUMENTATION REASONABLY REQUESTED, INCLUDING FINANCIALS, AND ACCOMMODATE REASONABLE SITE VISITS DURING THE YEAR, IN WHICH THE GRANTS FUNDS ARE USED BY THE GRANTEE. GRANTEES THAT RECEIVE TWO-YEAR GRANTS MUST SUBMIT A WRITTEN REPORT DOCUMENTING USE OF THE FUNDS IN COMPLIANCE WITH THE GRANT CONDITIONS FORM PRIOR TO RECEIVING THE SECOND YEAR OF FUNDING. PROGRAM STAFF ENSURES COMPLIANCE WITH THESE REQUIREMENTS AND REVIEWS ALL GRANT REPORTS. ON OCCASION, STAFF AND/OR BOARD MEMBERS MAKE SITE VISITS TO A GRANTEE AND/OR REQUEST A GRANTEE TO MAKE AN IN-PERSON PRESENTATION TO THE BOARD. X X 0 0 0 0 0 0 0 1 0 CHRISTOPHER PUNONGBAYAN EXECUTIVE DIRECTOR 207834 0 15000 0 0 0 8461 0 12860 0 244155 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED BONUSES TO CERTAIN INDIVIDUALS REPORTED ON FORM 990, PART VII AND/OR SCHEDULE J, PART II WHICH WOULD BE CONSIDERED "NON-FIXED PAYMENTS" IN THAT DISCRETION (IN PART) WAS UTILIZED TO DETERMINE THE AMOUNT OF BONUS PAYMENT AND/OR WHETHER TO MAKE A BONUS PAYMENT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. THE DRAFT FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY ("CIP") WHICH APPLIES TO ALL "INTERESTED PERSONS", DEFINED AS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT, OR INDIRECT MATERIAL FINANCIAL INTEREST, IN A TRANSACTION OR ARRANGEMENT THE ORGANIZATION MAY BE CONSIDERING. ALL NEW MEMBERS OF THE BOARD OF DIRECTORS ARE PRESENTED WITH A COPY OF THE CIP WHEN THEIR FIRST BOARD TERM BEGINS. BOARD MEMBERS ARE REQUIRED TO SIGN THE CIP'S ANNUAL AFFIRMATION AND DISCLOSURE STATEMENT UPON JOINING THE BOARD, AND EVERY YEAR THEREAFTER THAT THEY REMAIN ON THE BOARD. THE EXECUTIVE DIRECTOR KEEPS RECORD OF THE SIGNED AFFIRMATION AND DISCLOSURE STATEMENT AND ANY DISCLOSURES BY INTEREST PERSONS. SHOULD A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ARISE, DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS SHALL VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE PERSONNEL COMMITTEE (WHICH IS MADE UP EXCLUSIVELY OF INDEPENDENT BOARD MEMBERS) CONDUCTS A PERFORMANCE EVALUATION FOR THE EXECUTIVE DIRECTOR AND MAKES A RECOMMENDATION REGARDING A COMPENSATION PACKAGE. THE COMMITTEE SOLICITS INPUT REGARDING THE EXECUTIVE DIRECTOR'S PERFORMANCE FROM THE BOARD MEMBERS AND OTHERS OUTSIDE THE BOARD. THE COMMITTEE REVIEWS COMPARABILITY DATA REGARDING EXECUTIVE DIRECTOR SALARIES FROM A NUMBER OF SOURCES, INCLUDING THE CENTER FOR NON-PROFIT MANAGEMENT AND OTHER NATIONAL SURVEYS. IN ITS DELIBERATIONS, THE COMMITTEE ALSO WEIGHS THE DESIRE TO REWARD EXCELLENCE, ENCOURAGE RETENTION, AND AVOID REPLACEMENT COSTS. THE COMMITTEE PRESENTS ITS EVALUATION AND SALARY RECOMMENDATION TO THE FULL BOARD OF DIRECTORS, WHICH APPROVES ANY ADJUSTMENTS TO THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ALSO, A SUMMARY FINANCIAL STATEMENT IS INCLUDED IN THE ANNUAL REPORT. FORM 990, PART XI, LINE 9: REVERSAL OF PRIOR YEAR CONTRIBUTION REVENUE -128,405. CALBAR CONNECT 1055 E COLORADO BLVD 5TH FLOOR PASADENA CA 91106 844066218 ADMINISTER AFFINITY AND INSURANCE PROGRAMS CA CALIFORNIA CHANGELAWYERS C 2016548 1190613 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 1 0 0 CALBAR CONNECT F 1002520 BOOK VALUE