2018-01-16T16:19:30-06:00 2017-08-31 946214841 Armanino LLP 11766 Wilshire Blvd 9th Floor Los Angeles CA 90025 990 2016-09-01 237304205 Bet Tzedek BETT 3239390506 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 JENNIFER PETROVICH CFO 3239390506 2018-01-16 1 Renee Ordeneaux P00733066 3104784148 69.75.114.228 2018-01-16 15:02:40 PS P C2AC37108BAC3C51B22D40F8DDA10B3B591E5A85 AEFADB9EECB0F3240FD57BDD2849E9ECBE845246 2016 2021-01-29 14:40:06Z JESSICA KORNBERG 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 9435557 0 X WWW.BETTZEDEK.ORG X 1973 CA SEE SCHEDULE O. 61 61 76 1347 0 0 6826893 8491248 1652253 360665 212652 179458 70662 0 8762460 9031371 0 0 0 0 5527280 6047305 0 0 677605 1525243 1600247 7052523 7647552 1709937 1383819 8085303 10710425 1251755 1092906 6833548 9617519 SEE SCHEDULE O. 0 0 6094447 360665 BET TZEDEK PROVIDES FREE NONCRIMINAL LEGAL SERVICES TO LOWER INCOMENEEDY PERSONS. SOME OF THEIR PROGRAMS DEAL WITH AFFORDABLE HOUSINGPROTECTIONS, REAL ESTATE & CONSUMER FRAUD RESPONSE, HOLOCAUSTREPARATIONS, FAMILY CAREGIVER RIGHTS & BENEFITS, ELDER ABUSE PREVENTION& RESPONSE, ADVANCED PLANNING DOCUMENTS (INCLUDING POWER OFATTORNEY/HEALTHCARE DIRECTIVES/WILLS), DISABILITY & PUBLIC BENEFITSDENIALS & APPEALS, WAGE THEFT RESPONSE, FORECLOSURE PREVENTION, LOWINCOME TAXPAYER PROTECTIONS, KINSHIP CARE FOR KIDS IN NEED, SPECIALIMMIGRANT JUVENILE STATUS PROTECTIONS FOR UNACCOMPANIED MINORS, ANDMEDICAL LEGAL PARTNERSHIP FOR TRANSGENDER PEOPLE & PATIENTS LIVING WITHHIV/AIDS OR CANCER. 6094447 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 1 76 1 0 0 0 0 0 1 1 0 0 0 0 X 61 61 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JENNIFER PETROVICH 3239390506 3520 WILSHIRE BLVD 13TH FL LOS ANGELES CA 90010 Aaron J Spiwak Director 1.00 X 0 0 0 Kenneth S Millman Director 1.00 X 0 0 0 Kevin S Marks Director 1.00 X 0 0 0 Kimberly K Chemerinsky Director 1.00 X 0 0 0 Laura A Stoll Director 1.00 X 0 0 0 Leah E Weil Director 1.00 X 0 0 0 Linda G Michaelson Director 1.00 X 0 0 0 Luis Lainer Director 1.00 X 0 0 0 Marc H Gamsin Director 1.00 X 0 0 0 Mark J Friedman Director 1.00 X 0 0 0 Mark T Drooks Director 1.00 X 0 0 0 Mary Ann Todd Director 1.00 X 0 0 0 Meryl K Chae Director 1.00 X 0 0 0 Michael A Firestein Director 1.00 X 0 0 0 Joshua CH Stokes Director 1.00 X 0 0 0 Michael Ellenberg Director 1.00 X 0 0 0 Moez M Kaba Director 1.00 X 0 0 0 Peter K Rosen Director 1.00 X 0 0 0 Rex S Heinke Director 1.00 X 0 0 0 Richard B Jones Director 1.00 X 0 0 0 Robert M Schwartz 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 Samantha L Millman Director 1.00 X 0 0 0 Scott Packman Secretary 1.00 X 0 0 0 Stanley W Levy Director 1.00 X 0 0 0 Steven D Lotwin Director 1.00 X 0 0 0 Tarifa B Laddon Director 1.00 X 0 0 0 Terry B Friedman Chairman 1.00 X 0 0 0 Michael L Wachtell Director 1.00 X 0 0 0 Todd C Toral Director 1.00 X 0 0 0 Jeffrey I Abrams Director 1.00 X 0 0 0 Jeffrey A Sklar Esq Director 1.00 X 0 0 0 Adam S Umanoff Director 1.00 X 0 0 0 Arthur H Bilger Director 1.00 X 0 0 0 Bennett L Spiegel Director 1.00 X 0 0 0 Bruce A Wessel Director 1.00 X 0 0 0 Daniel F Freedman Director 1.00 X 0 0 0 Daniel Shallman Director 1.00 X 0 0 0 Darrell Brown Director 1.00 X 0 0 0 David E Mark Director 1.00 X 0 0 0 David J Schindler Director 1.00 X 0 0 0 David M Stern Director 1.00 X 0 0 0 Douglas A Axel Director 1.00 X 0 0 0 Edward J Weiss Director 1.00 X 0 0 0 Erin C Rotgin Director 1.00 X 0 0 0 Evan A Braude Director 1.00 X 0 0 0 Jeffrey H Kinrich CPA Director 1.00 X 0 0 0 Frank E Melton Director 1.00 X 0 0 0 G Carla Axelrod Director 1.00 X 0 0 0 J Eric Isken Director 1.00 X 0 0 0 Howard Grobstein Director 1.00 X 0 0 0 Heather L Richardson Director 1.00 X 0 0 0 Frank M Kaplan Director 1.00 X 0 0 0 Gregory D Helmer Director 1.00 X 0 0 0 Glenn A Sonnenberg Director 1.00 X 0 0 0 Gerald S Freisleben Director 1.00 X 0 0 0 Geoffrey M Gold Esq Director 1.00 X 0 0 0 Gary D Roberts Director 1.00 X 0 0 0 Gordon A Greenberg Director 1.00 X 0 0 0 Yousuf I Dhamee Director 1.00 X 0 0 0 Diego Cartagena VP of Pro Bono 40.00 X 104435 0 11067 Gus May VP of Legal 40.00 X 125716 0 45343 Jessica Kornberg President and Chief Executive Officer 40.00 X 193327 0 16513 Jennifer Petrovich Chief Financial Officer 40.00 X 116604 0 3708 ALLISON LEE VP, EXTERNAL AFFAIRS 40.00 X 48386 0 170 Grant Specht Directing Attorney 40.00 X 110866 0 40338 699334 0 117139 5 0 1 0 IT Pros 4 Business Inc 655 North Central Avenue Suite 170 Glendale CA 91203 IT Support 148085 1 1930741 1820045 4740462 83937 8491248 PROGRAM SERVICE FEES 541100 360665 360665 360665 179171 179171 287 0 287 287 287 404186 1930741 404186 0 9031371 360665 0 179458 828260 515269 187665 125326 3937684 3190188 429128 318368 439512 334353 58758 46401 517421 401299 67525 48597 324428 251765 42125 30538 35269 35269 346337 306778 20005 19554 435272 356302 29679 49291 390849 351763 19544 19542 92589 83445 4572 4572 106396 95756 5320 5320 54151 42238 6498 5415 TEMPORARY HELP 61510 55360 3075 3075 STAFF TRAINING AND EDUC 57396 54184 1606 1606 BOOKS AND RESEARCH MATE 20478 20478 7647552 6094447 875500 677605 54975 39633 2069062 2308946 473238 575328 656000 35498 47893 893026 824476 174946 68550 5267453 7010209 10131 3866 8085303 10710425 638638 676737 111733 1250 10131 9116 491253 405803 1251755 1092906 X 1041362 4185654 1797854 1438375 3994332 3993490 6833548 9617519 8085303 10710425 X 1383819 416152 984000 0 X X 0 1 X 1 1 1 X 6356922 6992401 6310049 6826893 8491248 34977513 6356922 6992401 6310049 6826893 8491248 34977513 34977513 137062 130767 107027 173368 179171 727395 51503 80998 62723 70662 265886 35970794 2033467 0.97240 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2012 Amount: $ 51,503. 2013 Amount: $ 80,998. 2014 Amount: $ 62,723. 2015 Amount: $ 70,662. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5309758 909157 574689 245612 17792 6530200 4940504 26045 378525 18966 16350 5309758 5716338 14125 -100101 673785 16073 4940504 5894079 9125 844603 1013015 18454 5716338 5520069 71500 559534 239910 17114 5894079 0.29000 0.61000 0.10000 0 0 9474 5660 3814 344499 299462 45037 539053 519354 19699 68550 DEFERRED LEASE OBLIGATIONS 405803 405803 15561775 416152 6132144 6548296 9013479 17892 17892 9031371 13761804 6132144 6132144 7629660 17892 17892 7647552 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 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. IN 2016, BET TZEDEK RECRUITED, TRAINED AND MENTORED 1,403 PRO BONO ATTORNEYS, PARALEGALS AND LAW STUDENTS WHO PROVIDED 52,617 HOURS OF SERVICE TO OUR CLIENTS, WHICH MANAGEMENT VALUES AT $13,771,581. IN 2016, THE ORGANIZATION CHANGED ITS ACCOUNTING POLICY FOR HOW IT ACCOUNTS FOR DONATED PRO BONO LEGAL SERVICES. AS THE ORGANIZATION IS AN INTERMEDIARY, IT IS NOT REQUIRED TO RECOGNIZE CONTRIBUTION REVENUE AND RELATED EXPENSE FOR PRO BONO LEGAL SERVICES PROVIDED THE ACCOUNTING POLICY IS CONSISTENT. HENCE THE LARGE DECREASE IN REPORTED DONATED SERVICES FOR FISCAL YEAR END AUGUST 31, 2015. FUND RAISING DINNER 2075891 1784843 291048 25250 265798 JUSTICE BALL 253096 143074 110022 110022 5940 2824 3116 3116 2334927 1930741 404186 25250 378936 404186 0 X X X X 0 0 0 0 0 0 0 0 0 Gus May VP of Legal 118216 0 7500 0 0 0 43999 0 1344 0 171059 0 0 0 Jessica Kornberg President and Chief Executive Office 181327 0 12000 0 0 0 9700 0 6813 0 209840 0 0 0 Grant Specht Directing Attorney 108866 0 2000 0 0 0 38875 0 1463 0 151204 0 0 0 KENNETH S MILLMAN BOARD MEMBER FINANCED SALE OF CONTRIBUTED ASSET X 546667 218667 0 1 1 NANCY KRAMER SIBLING OF BOARD MEMBER FINANCED SALE OF CONTRIBUTED ASSET X 546667 218667 0 1 1 PEGGY LEWAK SIBLING OF BOARD MEMBER FINANCED SALE OF CONTRIBUTED ASSET X 546666 218666 0 1 1 656000 X 15 83937 FMV X DONATED GOODS 0 1426520 0 0 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: BET TZEDEK WAS ORGANIZED FOR THE PURPOSE OF PROVIDING LEGAL ASSISTANCE IN NONCRIMINAL PROCEEDINGS FOR PERSONS IN THE GREATER LOS ANGELES AREA FINANCIALLY UNABLE TO AFFORD SUCH LEGAL ASSISTANCE. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FOR MORE THAN FORTY YEARS, BET TZEDEK HAS LEAD THE NATION'S LEGAL SERVICES COMMUNITY, PROVIDING FREE COMPREHENSIVE ASSISTANCE, CREATING INNOVATIVE SERVICE DELIVERY SOLUTIONS, AND PARTNERING WITH PREMIER CORPORATE, PUBLIC, AND NON-PROFIT ORGANIZATIONS TO ENSURE JUSTICE FOR ALL. EACH YEAR BET TZEDEK ASSISTS MORE THAN 20,000 PEOPLE OF EVERY RACIAL AND RELIGIOUS BACKGROUND THROUGHOUT THE GREATER LOS ANGELES AREA. IN ADDITION TO PROVIDING SERVICES AT ITS HEADQUARTERS IN LOS ANGELES, THE ORGANIZATION PROVIDES ASSISTANCE AT MORE THAN 30 SENIOR CENTERS, 5 COURTHOUSES, 3 FOOD PANTRIES, AND VARIOUS OTHER COMMUNITY SERVICE LOCATIONS THROUGHOUT LOS ANGELES COUNTY. THROUGH THE HOLOCAUST SURVIVORS JUSTICE NETWORK BET TZEDEK ALSO SERVES HOLOCAUST SURVIVORS IN 36 CITIES NATIONWIDE. WITH A DEDICATED STAFF OF OVER 60, THE ORGANIZATION MAKES A CRUCIAL DIFFERENCE IN THE LIVES OF THE MOST VULNERABLE MEMBERS OF THE COMMUNITY. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: IN ADDITION TO THE PROFESSIONAL LEGAL STAFF, BET TZEDEK RELIES ON PRO BONO SUPPORT FROM THE LEGAL COMMUNITY IN LOS ANGELES, CA. DURING THE FISCAL YEAR ENDED AUGUST 31, 2016 BET TZEDEK HELPED MORE THAN 20,000 PERSONS WITH PROGRAM EXPENSES OF $5,555,633. 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 COMMITTEE AND SENIOR MANAGEMENT MONITOR THE CONFLICT OF INTEREST POLICY AND DISCLOSURES ON AN ONGOING BASIS. Form 990, Part VI, Section B, line 15 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 VI, SECTION C, LINE 18 FORM 1023 AND ALL OTHER INFORMATIONAL RETURN DOCUMENTS ARE AVAILABLE TO THE PUBLIC EITHER THROUGH WWW.GUIDESTAR.ORG OR UPON WRITTEN REQUEST. Form 990, Part XI, Line 8 In 2013, the Organization received a bequest that included membership interests in a real estate limited liability company (LLC). The Organization sold the interests to other members of the LLC (see Note 12) as of November 13, 2014. The Organization did not initially record the entire value of the LLC interest as a donation, and instead had recorded the payments on the purchase as contributions as cash was received. The prior period adjustment records the remaining amount due on the sale in the period it was received.