California Indian Legal Services Inc in Escondido, California (CA)

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California Indian Legal Services Inc
Employer Identification Number (EIN)941676390
Name of OrganizationCalifornia Indian Legal Services Inc
Address609 S Escondido Blvd, Escondido, CA 92025-4817
SubsectionCharitable Organization
Ruling Date01/1968
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,168,610
Amount of Income$2,003,048
Form 990 Revenue Amount$2,003,048
National Taxonomy of Exempt Entities (NTEE)Crime, Legal-Related: Legal Services


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Amount of income in 2014: $2,003,048 (it was $1,993,973 in 2013)
This organization: 

 $2,003,048
Other organizations performing similar types of work: 

 $1,082,775

Assets in 2014: $2,168,610 (it was $2,050,382 in 2013)
California Indian Legal Services Inc: 

 $2,168,610
Other organizations performing similar types of work: 

 $502,685

Expenses in 2013: $1,927,674
This organization: 

 $1,927,674
Other organizations performing similar types of work: 

 $1,246,415

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 25
This organization: 

 25
Other organizations performing similar types of work: 

 23

Employees paid over $100,000 in 2013: 8.0%
California Indian Legal Services Inc: 

 8.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 66.9%
California Indian Legal Services Inc: 

 66.9%
Other organizations performing similar types of work: 

 95.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?No
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10967
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return25
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$496,840
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$63,764
Total number of individuals who received more than $100,000 of reportable compensation from the organization2
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$2,198,065$1,941,781$1,993,973
Contributions, Gifts, Grants and Other Similar Amounts$1,541,049$1,397,468$1,333,779
Program Service Revenue$531,296$518,777$558,323
Offices of Lawyers$558,323
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$125,720$25,536$101,871
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$2,260,941$2,210,071$1,927,674
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$400,832$411,791$369,345
Compensation not included above, to disqualified persons$0
Other salaries and wages$1,038,010$1,038,545$843,009
Pension plan accruals and contributions$7,000
Other employee benefits$180,685
Payroll taxes$102,789$103,760$90,693
Fees for services (non-employees)
Management$0
Legal$17,147
Accounting$16,000
Lobbying$0
Professional fundraising services$0$0$0
Investment management fees$5,922
Other$0
Advertising and promotion$0
Office expenses$31,822
Information technology$29,691
Royalties$0
Occupancy$106,963
Travel$36,701
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$6,946
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$18,430
Insurance$22,022
Other expenses$19,783
Other expenses$33,094
Other expenses$20,274
Other expenses$50,542
Other expenses$21,605
Balance Sheet
201120122013
Total assets$2,260,023$2,016,094$2,050,382
Cash - non-interest-bearing$91,459
Savings and temporary cash investments$155,673
Pledges and grants receivable, net$44,798
Accounts receivable, net$155,409
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$48,973
Land, buildings, and equipment: cost or other basis$323,881
Investments - publicly traded securities$1,230,189
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$237,333$261,694$229,683
Accounts payable and accrued expenses$157,233
Grants payable$0
Deferred revenue$72,450
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0
Total net assets or fund balances$2,022,690$1,754,400$1,820,699
Unrestricted net assets$1,739,264
Temporarily restricted net assets$81,435
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$7,133,553
Subtotal Support$7,133,553
Gifts, grants, contributions, and membership fees received$7,133,553
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$7,408,097
Public Support$7,133,553
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$274,544
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$2,832,615
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$9,968$884$9,084
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$99,681$884$9,084
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$8,084
Unrelated business taxable income before net operating loss deduction$9,084
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$9,084
Specific deduction$1,000
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IdNameAddressStateEstablishedTotal Income
1Legal Aid Foundation Of Los Angeles1102 S Crenshaw Bl 60, Los Angeles, CA 90019-3111CA1943-02$19,350,475
2Asian Americans Advancing Justice Los Angeles1145 Wilshire Blvd 2nd Floor, Los Angeles, CA 90017-1900CA1984-03$10,943,130
3The Legal Aid Society-Employment Law Center180 Montgomery St Ste 600, San Francisco, CA 94104-4244CA1982-05$5,900,552
4Sacramento Child Advocates Inc8880 Cal Center Dr Suite 437, Sacramento, CA 95826-3222CA1992-11$2,850,381
5Youth Law Center, Childrens Legal Protection Center200 Pine St Fl 3, San Francisco, CA 94104-2741CA1972-04$1,833,282
6Senior Adults Legal Assistance160 E Virginia St Ste 260, San Jose, CA 95112-5816CA1974-12$582,595
7Senior Citizens Legal Services501 Soquel Ave Ste F, Santa Cruz, CA 95062-2322CA1981-02$349,758
8South Lake Tahoe Family Resource Center3501 Spruce Ave Ste B, S Lake Tahoe, CA 96150-2302CA1978-01$345,284
9Yuba Sutter Legal Center725 D St, Marysville, CA 95901-5318CA1978-03$168,569
10San Luis Obispo County Legal Alternatives Inc1011 Pacific Street Suite A, San Luis Obispo, CA 93401-3600CA1993-06$120,407
11Asylum & Immigration Defense10288 Westminster Ave, Garden Grove, CA 92843-4830CA1998-10$0
12Corona Legal Services Clinic2348 Mangular Ave, Corona, CA 92882-5720CA1995-04$0
13East Palo Alto Community Law ProjectPO BOX 50518, Palo Alto, CA 94303-0518CA1982-08$0
14Just-Us-For-All Legal Aid978 Goldenoak Way, Stockton, CA 95209-2017CA1998-03$0
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16Mother Lode Ombudsman Inc20899 Uncle Toms Dr, Sonora, CA 95370-5446CA1997-03$0
17National Credit Foundation209 Temple Ave, Long Beach, CA 90803-5402CA1998-07$0
18Peace Of Mind For The Elderly Incorporated9502 Fairbanks Ave, San Diego, CA 92123-3218CA1996-05$0
19Pro Bono Program Of Monterey County2100 Garden Rd Ste D, Monterey, CA 93940-5392CA1995-05$0
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Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona7
California52
Colorado3
Connecticut2
District of Columbia8
Florida9
Georgia2
Hawaii3
Iowa3
Idaho2
Illinois10
Indiana3
Kansas1
Kentucky7
Louisiana7
Massachusetts17
Maryland5
Maine3
Michigan10
Minnesota6
Missouri4
Mississippi4
Montana1
North Carolina9
North Dakota1
Nebraska1
New Jersey5
New Mexico2
Nevada4
New York30
Ohio7
Oklahoma3
Oregon6
Pennsylvania15
Rhode Island1
South Carolina9
Tennessee5
Texas9
Utah5
Virginia14
Washington13
Wisconsin5
West Virginia4
International1
Total322

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