CALIFORNIA YOUTH DEFENDER CENTER INC: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: CALIFORNIA YOUTH DEFENDER CENTER INC (EIN 27-3192302)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2017-05-11
IRS object ID: 201701319349102075
Schema version: 2015v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Accounting Fees Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Income Schedule2
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-05-11T12:01:25-07:00	ReturnTs
Tax Period End	2016-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Grant & Smith LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1300 Clay St Suite 1015	AddressLine1Txt
City	Oakland	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94612	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	273192302	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE PACIFIC JUVENILE DEFENDER CENTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PACI	BusinessNameControlTxt
Phone	4153719786	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	258A LAGUNA HONDA BLVD	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94116	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KASIE LEE	PersonNm
Person Title	CFO	PersonTitleTxt
Signature	2017-05-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Charlene R Smith CPA	PreparerPersonNm
PTIN	P00237963	PTIN
Phone	5108320257	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$121,893	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$63,094	ContriRcvdRevAndExpnssAmt
Interest On Sav Net Invst Incm	$20	InterestOnSavNetInvstIncmAmt
Other Income Rev And Expnss	$46,220	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$109,314	TotalRevAndExpnssAmt
Total Net Invst Incm	$20	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$4,058	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$4,058	AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss	$75,721	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$67,543	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$79,779	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$4,058	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$67,543	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$79,779	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$4,058	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$67,543	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$29,535	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$8,213	CashBOYAmt
Cash EOY	$67,922	CashEOYAmt
Cash EOYFMV	$67,922	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$53,050	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$48,071	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$48,071	SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl	$5,900	AcctRcvblAmt
Acct Rcvbl EOY	$5,900	AcctRcvblEOYAmt
Acct Rcvbl EOYFMV	$5,900	AcctRcvblEOYFMVAmt
Total Assets BOY	$61,263	TotalAssetsBOYAmt
Total Assets EOY	$121,893	TotalAssetsEOYAmt
Total Assets EOYFMV	$121,893	TotalAssetsEOYFMVAmt
Accounts Payable EOY	$8,178	AccountsPayableEOYAmt
Deferred Revenue EOY	$22,917	DeferredRevenueEOYAmt
Total Liabilities EOY	$31,095	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$61,263	UnrestrictedBOYAmt
Unrestricted EOY	$90,798	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$61,263	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$90,798	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$61,263	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$121,893	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$61,263	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$29,535	ExcessRevenueOverExpensesAmt
Other Increases	$2,278	OtherIncreasesAmt
Subtotal	$93,076	SubtotalAmt
Other Decreases	$2,278	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$90,798	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	www.pjdc.org	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ROGER CHAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5104965201	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	258A LAGUNA HONDA BLVD	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94116	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
Patricia Lee
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	President	2.00	$0
Jonathan Laba
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Vice President	2.00	$0
Richard Braucher
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Secretary	2.00	$0
Arthur Bowie
258 A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Director	2.00	$0
Elizabeth Calvin
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Director	2.00	$0
CORENE KENDRICK
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Director	2.00	$0
KASIE LEE
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	CFO	10.00	$0
ROURKE STACY
258A LAGUNA HONDA BLVD	SAN FRANCISCO	CA	94116	Director	2.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$67,543	ExpensesAndContributionsAmt
Qualifying Distributions	$67,543	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$67,543	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Qualifying Distributions	$67,543	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$67,543	RemainingDistriFromCorpusAmt
Total Corpus	$67,543	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$67,543	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$67,543	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	PACIFIC JUVENILE DEFENDER CENTER	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	258A LAGUNA HONDA BLVD	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94116	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	5104965201	RecipientPhoneNum
Recipient Email Address	www.pjdc.org	RecipientEmailAddressTxt
Form And Info And Materials	Letter head explaining the description of programs.	FormAndInfoAndMaterialsTxt
Submission Deadlines	January 1,each year	SubmissionDeadlinesTxt
Restrictions On Awards	Each program is limited to $2,500 annual limit.	RestrictionsOnAwardsTxt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$20	ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

Field	Value	IRS element (for citing)
Desc	EVENT REGISTRATION	Desc
Related Or Exempt Function Incm	$46,200	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$20	ExclusionAmt
Related Or Exempt Function Incm	$46,200	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$46,220	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
VAN LOBEN SELS
1	131 STEUART ST 301	SAN FRANCISCO	CA	94105	$52,083	Yes (X)
NATIONAL JUVENILE DEFENDER CENTER
2	1350 CONNECTICUT AVE NW 30	WASHINGTON	DC	20036	$7,779	Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$4,058	Amt
Net Investment Income	$4,058	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	EFFECT OF CHANGING TO METHODS PROVIDED IN SFAS 116	Desc
Amt	$2,278	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (10 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADMINISTRATIVE CONTRACTOR	$6,223	$6,223
Bank Charges	$729	$729
Business License & Permits	$330	$330
Defender Counsel	$8,340	$8,340
LESS: ENDING ACCOUNTS PAYABLE		-$8,178
Policy Consultant	$19,177	$19,177
Postage	$51	$51
SUPPLIES	$1,438	$1,438
TRAINING & CONFERENCES	$37,076	$37,076
WEBSITE MAINTENANCE	$2,357	$2,357

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EVENT REGISTRATION	$46,200
Other Investment Income	$20

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	EFFECT OF CHANGING TO METHODS PROVIDED IN SFAS 116	Desc
Amt	$2,278	Amt