Civic Intelligence

Public Counsel

990 • Fiscal year 2015 • EIN 23-7105149

Sep 01, 2014 to Aug 31, 2015 • Filed on Dec 08, 2015

610 S Ardmore AvenueLos Angeles, CA 90005

(213) 385-2977

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.07x

Higher debt load relative to assets than 29% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.08x

Higher debt load relative to revenue than 23% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

61st percentile

6.5%

Higher net margin than 61% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

66th percentile

$223,217

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$13,420,424

No earlier filing loaded for comparison.

Net Assets

$12,459,334

No earlier filing loaded for comparison.

Liabilities

$961,090

No earlier filing loaded for comparison.

Revenue

$12,205,651

No earlier filing loaded for comparison.

Expenses

$11,417,404

No earlier filing loaded for comparison.

Net Income

$788,247

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2015: $13,420,424Liabilities 2015: $961,090Net Assets 2015: $12,459,3342015Assets 2016: $15,848,669Liabilities 2016: $1,052,326Net Assets 2016: $14,796,3432016Assets 2017: $16,602,635Liabilities 2017: $908,191Net Assets 2017: $15,694,4442017Assets 2018: $18,550,646Liabilities 2018: $1,244,131Net Assets 2018: $17,306,5152018Assets 2019: $18,941,000Liabilities 2019: $1,344,461Net Assets 2019: $17,596,5392019Assets 2020: $23,813,314Liabilities 2020: $7,114,880Net Assets 2020: $16,698,4342020Assets 2021: $30,574,529Liabilities 2021: $6,086,313Net Assets 2021: $24,488,2162021Assets 2022: $30,704,764Liabilities 2022: $6,511,892Net Assets 2022: $24,192,8722022Assets 2023: $28,808,568Liabilities 2023: $5,426,767Net Assets 2023: $23,381,8012023Assets 2024: $32,911,523Liabilities 2024: $3,828,835Net Assets 2024: $29,082,6882024

Highlighted filing

2015

Assets$13,420,424
Liabilities$961,090
Net Assets$12,459,334

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2015: $12,205,651Expenses 2015: $11,417,404Net Income 2015: $788,2472015Revenue 2016: $14,003,400Expenses 2016: $11,825,386Net Income 2016: $2,178,0142016Revenue 2017: $12,844,546Expenses 2017: $12,248,093Net Income 2017: $596,4532017Revenue 2018: $14,132,608Expenses 2018: $12,757,853Net Income 2018: $1,374,7552018Revenue 2019: $14,381,029Expenses 2019: $14,040,298Net Income 2019: $340,7312019Revenue 2020: $14,051,677Expenses 2020: $14,118,434Net Income 2020: -$66,7572020Revenue 2021: $22,640,331Expenses 2021: $15,480,138Net Income 2021: $7,160,1932021Revenue 2022: $17,516,532Expenses 2022: $16,405,380Net Income 2022: $1,111,1522022Revenue 2023: $17,298,721Expenses 2023: $18,718,037Net Income 2023: -$1,419,3162023Revenue 2024: $25,840,928Expenses 2024: $21,455,603Net Income 2024: $4,385,3252024

Highlighted filing

2015

Revenue$12,205,651
Expenses$11,417,404
Net Income$788,247
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Dec 8, 2015
Return Version
2014v5.0
Gross Receipts
$14,899,915
Mission and Program Overview

Mission

Public counsel is the nation's largest public interest law firm specializing in delivering pro bono legal services to low-income communities. Founded in 1970, public counsel strives to achieve three main goals: protecting the legal rights of disadvantaged children; representing immigrants who have been the victims of torture, persecution, domestic violence, trafficking, and other crimes; and fostering economic justice by providing individuals and institutions in underserved communities with access to quality legal representation.

Advancing equal justice under law by delivering pro bono legal services to indigent and underrepresented children and adults, ensuring that community-based organizations have legal support, and mobilizing the pro bono resources of the private bar.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,375,146$5,245,991▼ $129,155
Investments in Publicly Traded Securities$4,315,662$3,117,081▼ $1,198,581
Pledges and Grants Receivable$1,245,014$1,779,559▲ $534,545
Savings and Temporary Cash Investments$670,872$1,042,000▲ $371,128
Cash and Non-Interest-Bearing Accounts$482,822$840,192▲ $357,370
Accounts Receivable$262,227$722,647▲ $460,420
Investments Other Securities$600,000$548,070▼ $51,930
Prepaid Expenses and Deferred Charges$135,571$124,884▼ $10,687
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$13,087,314$13,420,424▲ $333,110
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$438,640$769,451▲ $330,811
Deferred Revenue$256,643$191,639▼ $65,004
Total Liabilities$695,283$961,090▲ $265,807
Net Assets / Fund Balance
Unrestricted Net Assets$10,699,057$8,526,950▼ $2,172,107
Temporarily Rstr Net Assets$1,692,974$3,932,384▲ $2,239,410
Total Net Assets Fund Balance$12,392,031$12,459,334▲ $67,303
Total Liabilities and Net Assets / Fund Balance$13,087,314$13,420,424▲ $333,110

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,864,021-$2,864,021
Buildings$1,965,222$743,896$2,709,118
Leasehold Improvements$347,286$134,707$481,993
Equipment$69,462$237,794$307,256
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hernan D VeraPresident & CEOFT$212,064$11,153$223,217
Tracy RiceDirector of DevelopmentFT$153,400$17,809$171,209
Shari BartzVP, Fin & OpFT$148,589$21,741$170,330
Paul L Freese JrVice PresidentFT$157,032$9,298$166,330
Michael MichnerFinance ManagerFT$119,075$34,212$153,287
Martha MatthewsDirecting AttorneyFT$133,611$9,259$142,870
Elizabeth BluesteinVP & GEN'L COUNSELFT$121,648$17,929$139,577

Board Members and Trustees

NameTitle
Daniel ClivnerBoard Chair
Paul W Sweeney JrBoard Vicechair
Christopher a MurphyPast Chair
David G JohnsonPast Chair
Gail Migdal TitlePast Chair
Karlene W GollerPast Chair
Martin S ZohnPast Chair
Matthew T HeartneyPast Chair
Robert F ScoularPast Chair
Roman M SilberfeldPast Chair
Stephen E PickettPast Chair
Wayne M BarskyPast Chair
Brian R StrangeBoard Secretary
Jamie BroderBoard Treasurer
Alfred M ClarkDirector
Andre J CronthallDirector
Barbara E MatthewsDirector
Barry PorterDirector
Bert H DeixlerDirector
Cary G BurchDirector
Cory CopelandDirector
Daniel GrunfeldDirector
David E NolteDirector
David R LiraDirector
Dr Ying ChenDirector
Frank ReddickDirector
G Thomas StrombergDirector
Jennifer S BaldocchiDirector
Jerome L LevineDirector
Jessie a KohlerDirector
John M MccoyDirector
John a RogovinDirector
Jonathan H AnschellDirector
Jules VogelDirector
Karen N FrederiksenDirector
Kenneth ZiffrenDirector
Kevin D RisingDirector
Laura M AhartDirector
Laura R PetroffDirector
Laurence R GoldmanDirector
Louis a KarasikDirector
Manuel Manny a AbascalDirector
Marc L SallusDirector
Marcellus Antonio McraeDirector
Mark E HaddadDirector
Mark H EpsteinDirector
Mark a SamuelsDirector
Martin R MeloneDirector
Matthew P LewisDirector
Melissa D IngallsDirector
Michael H SteinbergDirector
Michael J FinneganDirector
Michael S SpindlerDirector
Morgan ChuDirector
NEIL R O'HANLONDirector
Owen R MurrayDirector
Peter J KennedyDirector
Philip E CookDirector
Philip R RechtDirector
Randall J SunshineDirector
Richard C FinkelmanDirector
Rick R RothmanDirector
Robert S WolfeDirector
Robert a MeyerDirector
Salvador L MendozaDirector
Sean P GatesDirector
Sharon Ben-shaharDirector
Stephen SherlineDirector
Steven D ArcherDirector
Steven a NissenDirector
Tanya M AckerDirector
Thomas J NolanDirector
Timothy D ReubenDirector
Tony LeeDirector
Vincent H ChieffoDirector
William FlumenbaumDirector
William T QuicksilverDirector
Yakub HazzardDirector
Rand S AprilInterim CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$10,447,264
Program Service Revenue
$1,275,297
Investment Income
$592,587
Other Revenue
$-109,497
All Other Contributions
$4,887,805
Change in Net Assets
$788,247

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table281$104,365Retail
Total Noncash Contributions281$104,365-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,178,863
Revenue Not Reported on Financial Statements
$26,788
Revenue Not Reported on Form 990
$-720,944
Total Revenue per Audited Statements
$11,457,919
Total Revenue per Form 990
$12,205,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,675,250
Other Expenses$1,703,274
Total Fundraising Expense$820,895
Grants and Similar Amounts Paid$38,880
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,008,375$330,384$541,768$7,880,527
Other Employee Benefits$624,645$31,733$50,648$707,026
Payroll Taxes$546,354$40,889$44,967$632,210
Fees for Services Other$360,899$25,980$50,000$436,879
Current Officers, Directors, Trustees, and Key Employees$20,507$221,688$41,008$283,203
Occupancy$237,001$19,291$19,291$275,583
Office Expenses$214,693$16,067$17,670$248,430
Pension Plan Contributions$161,449$1,062$9,773$172,284
Depreciation Depletion$129,498$9,692$10,658$149,848
Travel$119,457--$119,457
All Other Expenses$61,759$14,218$30,825$106,802
Insurance$52,094$3,899$4,287$60,280
Fees for Services Accounting-$39,540-$39,540
Grants to Domestic Individuals$38,880--$38,880
Other Expenses$35,695--$35,695
Fees for Service Investment Mgmnt Fees-$26,788-$26,788
Total Functional Expenses$9,815,278$781,231$820,895$11,417,404

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,417,404
Expenses per Audited Statements$11,390,616
Total Expenses per Audited Statements$11,390,616
Expenses Not Reported on Financial Statements$26,788
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$289,738
Fundraising Gross Income$143,279
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Douglas Dinner$2,124,471$95,000$177,924$-82,924
Run for Justice$93,237$7,183$9,303$-2,120
Total Events$2,258,804$143,279$289,738$-146,459
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Public counsel has two members: the los angeles county bar association (lacba) and the beverly hills bar association (bhba).

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an independent cpa, reviewed and approved by management and the audit committee, and submitted to board of directors executive committee for final approval. A copy of the final form 990 is then sent electronically to all board members prior to it being filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A conflict of interest policy has been approved by the board of directors. A conflict of interest disclosure statement is furnished annually to each director, officer, and key employee. The forms are reviewed and signed with any conflicts noted and returned to a staff member who handles board affairs.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation of the organization's ceo, other compensated officers and key employees is approved by the compensation committee of the board of directors, after review of a survey of comparable salaries paid by similarly situated organizations. The compensation committee is made up of independent board members and its decisions are contemporaneously documented.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policies, and financial statements are available to executive staff and the board of directors. Upon request from the general public, public counsel will provide access to these documents as required by law.

Filing and Contact Details

Filer

Filer Name
Public Counsel
EIN
23-7105149
Phone
2133852977
Address
610 S ARDMORE AVENUE, LOS ANGELES, CA 90005

Signing Officer

Name
Rand S April
Title
Interim CEO
Signed
2015-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rand S April
Formed
1970
Legal Domicile
CA
Voting Board Members
79
Independent Board Members
79
Employees
166
Volunteers
5,301

Preparer

Firm
Armanino Llp
Address
11766 WILSHIRE BLVD NINTH FL, LOS ANGELES, CA 90025
Preparer
Thomas J Schulte
Phone
3104784148
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Consumer Law: Public Counsel staff attorneys and volunteers provide direct legal representation and education to indigent clients in consumer law matters including homeowners defrauded by home equity scam artists, predatory lenders and foreclosure consultants; victims of car scams and door-to-door sales scams; and debtors suffering from collection agency harassment. Public Counsel's debtor assistance project (DAP) provides legal assistance to low-income debtors confronting various legal bankruptcy issues and concerns, and operates a bankruptcy self help center and clinic at the bankruptcy court. OTHER PROGRAM SERVICES 5: Community Development: Public Counsel staff and volunteers provide comprehensive legal and capacity building services (including transactional legal services such as contracts, tax and corporate compliance, employment law and intellectual property, land use, and formation of nonprofit corporations) for nonprofits that assist lower income people and neighborhoods and for small businesses and low income entrepreneurs located in, and employing residents of, low income neighborhoods, including child care providers who care for low income children. Our Housing Opportunities, Preservation and Enforcement unit uses advocacy, litigation and land use tools to support the development and preservation of affordable housing for lower income persons. Our Early Care and Education law unit works to support greater access to quality early care and education by helping to expand child care centers, providing education and support to those who want to start a childcare business, and working with state and local agencies to improve the quality and availability of child care. OTHER PROGRAM SERVICES 6: Appellate Law: Public Counsel staff attorneys provide assistance at a self-help clinic to unrepresented, indigent litigants with civil matters pending in the appellate courts, and place selected civil appellate matters with pro bono attorneys for representation. Public Counsel staff and volunteers also operate a self-help clinic for unrepresented indigent litigants in the Federal District Court, educate litigants about federal court procedures, and provide direct representation to indigent litigants in federal court through staff attorneys and pro bono attorneys. OTHER PROGRAM SERVICES 7: Veterans Benefits: Public Counsel's veterans project (the Center for Veterans Advancement) works to overcome homelessness, poverty, and loss of quality of life among veterans. Public Counsel staff and volunteers provide legal representation to veterans and their caregivers to help them secure the government benefits earned through their service, and overcome barriers to employment, housing, medical care and/or supportive services. Public Counsel's staff and volunteers represent veterans in state courts, the Department of Veterans Affairs and the United States Court of Appeals for Veterans Claims. OTHER PROGRAM SERVICES 8: Impact Litigation Project: Public Counsels impact litigation team (Opportunity Under Law) builds on Public Counsel's longstanding economic justice practice. Public Counsel Opportunity Under Law brings suit in federal and state courts to combat economic injustice through litigation and other means. The lawsuits this project initiates affect large groups within Public Counsel's service focus. OTHER PROGRAM SERVICES 9: Statewide Education Rights: Public Counsels Statewide Education Rights team unites litigation, legislative and policy change, direct legal services and community partnerships to address issues of educational opportunity that affect youth throughout the state of California. Our education rights attorneys work through education, litigation and direct legal representation to ensure that youth and families receive supports they need to succeed and works to keep kids in school and reduce out-of-school suspensions and expulsions in order to improve student learning and graduation rates and stop the

Financial Statement Notes

Part X : FIN48 Footnote

Public counsel has evaluated its tax positions pursuant to fin 48 and determined that it has not taken any uncertain tax positions that would require adjustment to or disclosure in its august 31, 2015, audited financial statements.

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