2017-05-15T00:00:00-05:00 2016-08-31 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2015-09-01 237304205 BET TZEDEK BETT 3239390506 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 JESSICA KORNBERG CEO 3239390506 2017-05-15 1 LIOR TEMKIN P00748170 3104773924 2017-05-15 2015 2021-01-29 14:40:06Z JESSICA KORNBERG 3250 WILSHIRE BLVD 13TH FLOOR LOS ANGELES CA 90010 9472492 0 X WWW.BETTZEDEK.ORG X 1974 CA 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. 64 64 77 1286 0 0 6310049 6826893 405128 1652253 187175 212652 62723 70662 6965075 8762460 0 0 0 0 5799496 5527280 0 0 597055 1453312 1525243 7252808 7052523 -287733 1709937 7027639 8085303 2072809 1251755 4954830 6833548 X 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. 0 0 5555633 1652253 BET TZEDEK PROVIDES FREE NONCRIMINAL LEGAL SERVICES TO LOWER INCOME NEEDY PERSONS. SOME OF THEIR PROGRAMS DEAL WITH AFFORDABLE HOUSING PROTECTIONS, REAL ESTATE & CONSUMER FRAUD RESPONSE, HOLOCAUST REPARATIONS, FAMILY CAREGIVER RIGHTS & BENEFITS, ELDER ABUSE PREVENTION & RESPONSE, ADVANCED PLANNING DOCUMENTS (INCLUDING POWER OF ATTORNEY/HEALTHCARE DIRECTIVES/WILLS), DISABILITY & PUBLIC BENEFITS DENIALS & APPEALS, WAGE THEFT RESPONSE, FORECLOSURE PREVENTION, LOW INCOME TAXPAYER PROTECTIONS, KINSHIP CARE FOR KIDS IN NEED, SPECIAL IMMIGRANT JUVENILE STATUS PROTECTIONS FOR UNACCOMPANIED MINORS, AND MEDICAL LEGAL PARTNERSHIP FOR TRANSGENDER PEOPLE & PATIENTS LIVING WITH HIV/AIDS OR CANCER.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. 5555633 1 1 0 0 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 32 0 1 77 1 0 0 0 0 0 1 1 0 0 0 0 X 64 64 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 3250 WILSHIRE BLVD 13TH FL LOS ANGELES CA 90010 TERRY B FRIEDMAN CHAIRPERSON 1.00 X X 0 0 0 SCOTT PACKMAN SECRETARY 1.00 X X 0 0 0 SCOTT A EDELMAN TREASURER 1.00 X 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 EVAN A BRAUDE DIRECTOR 1.00 X 0 0 0 DARRELL BROWN DIRECTOR 1.00 X 0 0 0 MERYL K CHAE DIRECTOR 1.00 X 0 0 0 KIMBERLY K CHEMERINSKY DIRECTOR 1.00 X 0 0 0 JILL R COHEN DIRECTOR 1.00 X 0 0 0 MARK T DROOKS DIRECTOR 1.00 X 0 0 0 MICHAEL ELLENBERG DIRECTOR 1.00 X 0 0 0 PHILIP M FEDER DIRECTOR 1.00 X 0 0 0 MICHAEL A FIRESTEIN DIRECTOR 1.00 X 0 0 0 GERALD S FREISLEBEN DIRECTOR 1.00 X 0 0 0 IRA M 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 HOWARD GROBSTEIN CPA DIRECTOR 1.00 X 0 0 0 DANIEL T GRYCZMAN DIRECTOR 1.00 X 0 0 0 REX HEINKE DIRECTOR 1.00 X 0 0 0 GREGORY D HELMER DIRECTOR 1.00 X 0 0 0 J ERIK ISKEN DIRECTOR 1.00 X 0 0 0 RICHARD B JONES 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 LUIS LAINER DIRECTOR 1.00 X 0 0 0 DAVID A LASH ESQ DIRECTOR 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 JOHN LY DIRECTOR 1.00 X 0 0 0 NEAL R MARDER DIRECTOR 1.00 X 0 0 0 DAVID E MARK DIRECTOR 1.00 X 0 0 0 KEVIN S MARKS DIRECTOR 1.00 X 0 0 0 A HOWARD MATZ 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 KENNETH S MILLMAN DIRECTOR 1.00 X 0 0 0 SAMANTHA L MILLMAN DIRECTOR 1.00 X 0 0 0 DAVID J PASTERNAK DIRECTOR 1.00 X 0 0 0 GARY D ROBERTS DIRECTOR 1.00 X 0 0 0 PETER K ROSEN DIRECTOR 1.00 X 0 0 0 ERIN C ROTGIN DIRECTOR 1.00 X 0 0 0 DAVID J SCHINDLER 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 JEFFREY A SKLAR ESQ 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 JOSHUA CH STOKES DIRECTOR 1.00 X 0 0 0 LAURA A STOLL DIRECTOR 1.00 X 0 0 0 TODD C TORAL DIRECTOR 1.00 X 0 0 0 JONATHAN A VICTOR 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 EDWARD J WEISS DIRECTOR 1.00 X 0 0 0 BRUCE A WESSEL DIRECTOR 1.00 X 0 0 0 RYAN K YAGURA DIRECTOR 1.00 X 0 0 0 JESSICA C KORNBERG PRESIDENT/CEO 48.00 X 182000 0 1380 JENNIFER PETROVICH CFO (FROM 06/2015) 48.00 X 63409 0 436 ELISSA D BARRETT VP & GENERAL COUNSEL (UNTIL 3/2016) 48.00 X 133240 0 22662 MICHELLE KEZIRIAN DIRECTING ATTORNEY (UNTIL 12/2015) 48.00 X 118202 0 6783 GUS MAY VP LEGAL 48.00 X 106548 0 38255 JANET R MORRIS DIRECTING ATTORNEY 48.00 X 107439 0 49695 PURA VISTAL CONTROLLER (UNTIL 12/2015) 48.00 X 120654 0 14376 831492 0 133587 6 0 1 0 0 1733066 970452 4123375 33672 6826893 COURT AWARDS 541100 940976 940976 ATTORNEY FEES 541100 682124 682124 PROGRAM FEES 541100 18681 18681 BOARD FEES 541100 10472 10472 1652253 173368 173368 285316 246032 39284 39284 39284 464000 1733066 464000 0 OTHER INCOME 900099 70662 70662 70662 8762460 1652253 0 283314 316229 143745 143735 28749 3798674 3060100 434059 304515 534734 416587 74904 43243 576956 451373 79426 46157 300687 234252 42119 24316 11744 11744 58948 48012 6352 4584 16350 16350 261412 216632 9758 35022 19392 19392 43765 31853 2080 9832 414992 373492 20750 20750 84176 75758 4209 4209 34598 33878 720 129461 116515 6473 6473 56979 51281 2849 2849 TEMPORARY LABOR 63648 17550 46098 PRINTING & PUBLICATIONS 49875 36300 3510 10065 POSTAGE & DELIVERY 41353 30098 2910 8345 TELEPHONE 41056 29882 2889 8285 197494 157189 644 39661 7052523 5555633 899835 597055 69147 54975 1151461 2069062 484903 473238 19201 35498 1140291 965345 289465 174946 4862582 5267453 150880 10131 7027639 8085303 627897 638638 61413 111733 222912 10131 1160587 491253 2072809 1251755 X 32107 1041362 951775 1797854 3970948 3994332 4954830 6833548 7027639 8085303 1709937 168781 0 X 0 1 X 1 1 1 X 6495446 6356922 6992401 6310049 6826893 32981711 776475 384397 172000 405128 1652253 3390253 7271921 6741319 7164401 6715177 8479146 36371964 482449 680160 539820 712463 369318 2784210 0 482449 680160 539820 712463 369318 2784210 33587754 116994 137065 130767 107027 173368 665221 116994 137065 130767 107027 173368 665221 32934 51503 80998 62723 70662 298820 7421849 6929887 7376166 6884927 8723176 37336005 0.89960 0.90370 0.01780 0.01630 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: 2011 OTHER INCOME 32934 2012 OTHER INCOME 51503 2013 OTHER INCOME 80998 2014 OTHER INCOME 62723 2015 OTHER INCOME 70662 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4940504 26045 378525 18966 16350 5309758 5716338 14125 -100101 673785 16073 4940504 5894079 9125 844603 1013015 18454 5716338 5520069 71500 559534 239910 17114 5894079 5399678 21271 431886 316772 15994 5520069 0.24770 0.75230 0.00000 0 0 344499 254649 89850 795792 710696 85096 174946 CAPITAL LEASE OBLIGATIONS 27708 DEFERRED LEASE OBLIGATIONS 463545 491253 X 10659869 168781 1728628 1897409 8762460 0 8762460 8781151 1728628 1728628 7052523 0 7052523 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: IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "UNCERTAINTY IN INCOME TAXES" ("ASC 740") (FORMERLY FASB INTERPRETATION NO. ("FIN") 48, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT 109"), 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, 2016, THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR 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, 2012 WITH REGARDS 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. 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. FUNDRAISING DINNER 1914821 1616952 297869 1042 162947 133880 JUSTICE BALL 226232 75962 150270 150270 1 56013 40152 15861 15861 2197066 1733066 464000 1042 162947 300011 464000 0 X X X X 0 0 0 0 0 0 0 0 0 JESSICA C KORNBERG PRESIDENT/CEO 182000 0 0 0 0 0 1380 0 0 0 183380 0 0 0 ELISSA D BARRETT VP & GENERAL COUNSEL (UNTIL 3/2016) 133240 0 0 0 0 0 6662 0 16000 0 155902 0 0 0 JANET R MORRIS DIRECTING ATTORNEY 107439 0 0 0 0 0 34703 0 14992 0 157134 0 0 0 X 4 33672 FAIR MARKET VALUE 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 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 VI, SECTION C, LINE 19 BET TZEDEK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST.