Civic Intelligence

Public Counsel

990 • Fiscal year 2017 • EIN 23-7105149

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 13, 2018

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

28th percentile

0.05x

Higher debt load relative to assets than 28% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.07x

Higher debt load relative to revenue than 22% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

56th percentile

4.6%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$238,584

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

51st percentile

4.8%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-8.3%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$16,602,635

Up $753,966 (+4.8%) from 2016

Net Assets

Up

$15,694,444

Up $898,101 (+6.1%) from 2016

Liabilities

Down

$908,191

Down $144,135 (-14%) from 2016

Revenue

Down

$12,844,546

Down $1,158,854 (-8.3%) from 2016

Expenses

Up

$12,248,093

Up $422,707 (+3.6%) from 2016

Net Income

Down

$596,453

Down $1,581,561 (-73%) from 2016

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

2017

Assets$16,602,635
Liabilities$908,191
Net Assets$15,694,444

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

2017

Revenue$12,844,546
Expenses$12,248,093
Net Income$596,453
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 13, 2018
Return Version
2016v3.0
Gross Receipts
$13,235,963
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 (see schedule o).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$5,388,987$5,229,930▼ $159,057
Investments in Publicly Traded Securities$3,261,621$3,771,671▲ $510,050
Savings and Temporary Cash Investments$3,217,137$3,467,932▲ $250,795
Pledges and Grants Receivable$1,525,989$2,173,316▲ $647,327
Investments Other Securities$523,438$952,297▲ $428,859
Accounts Receivable$636,043$533,007▼ $103,036
Cash and Non-Interest-Bearing Accounts$1,149,213$327,799▼ $821,414
Prepaid Expenses and Deferred Charges$146,241$146,683▲ $442
Total Assets$15,848,669$16,602,635▲ $753,966
Liabilities
Accounts Payable and Accrued Expenses$985,818$762,691▼ $223,127
Deferred Revenue$66,508$145,500▲ $78,992
Total Liabilities$1,052,326$908,191▼ $144,135
Net Assets / Fund Balance
Unrestricted Net Assets$10,058,982$10,489,938▲ $430,956
Temporarily Rstr Net Assets$4,737,361$5,204,506▲ $467,145
Total Net Assets Fund Balance$14,796,343$15,694,444▲ $898,101
Total Liabilities and Net Assets / Fund Balance$15,848,669$16,602,635▲ $753,966

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,864,021-$2,864,021
Buildings$1,840,446$868,672$2,709,118
Leasehold Improvements$409,020$251,589$660,609
Equipment$116,443$346,182$462,625
Other Securities$952,297--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$384,315$46,190▲ $62,464$10,109$479,860
2015$335,272$46,140▲ $15,109$9,206$384,315
2014$292,926$46,355▲ $7,343$8,352$335,272
2013$202,890$49,960▲ $50,874$7,798$292,926
2012$139,875$44,700▲ $27,146$5,831$202,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret MorrowPresident & CEOFT$230,845$7,739$238,584
Mark RosenbaumDirecting AttorneyFT$213,516$16,285$229,801
Elizabeth BluesteinVice President & General CFT$165,322$22,506$187,828
Tracy RiceVice President of DevelopmFT$153,381$31,548$184,929
Shari BartzVice President of FinanceFT$158,628$22,994$181,622
Anne RichardsonDirecting AttorneyFT$151,580$11,339$162,919
Michael MichnerFinance ManagerFT$129,110$33,795$162,905
Martha MatthewsDirecting AttorneyFT$140,563$12,072$152,635
Wilbert WattsDirecting AttorneyFT$116,229$10,777$127,006

Board Members and Trustees

NameTitle
Brian R StrangeBoard Chair
Jamie BroderBoard Vicechair
Christopher a MurphyPast Chair
Daniel ClivnerPast Chair
David G JohnsonPast Chair
Gail Migdal TitlePast Chair
Karlene W GollerPast Chair
Martin S ZohnPast Chair
Matthew T HeartneyPast Chair
Paul W SweeneyPast Chair
Rand S AprilPast Chair
Robert F ScoularPast Chair
Stephen E PickettPast Chair
Wayne M BarskyPast Chair
Philip E CookBoard Secretary
Michael H SteinbergBoard Treasurer
Alfred M ClarkDirector
Allison ChockDirector
Andre J CronthallDirector
Barbara E MathewsDirector
Barry PorterDirector
Bert H DeixlerDirector
Christopher M HopkinsDirector
Cory CopelandDirector
Daniel GrunfeldDirector
David E NolteDirector
David R LiraDirector
Deborah L SteinDirector
Dr Ying ChenDirector
Eric C RuudDirector
Frank ReddickDirector
G Thomas StrombergDirector
Gregory RobinsDirector
Jacqueline J HardingDirector
Jennifer S BaldocchiDirector
Jerome L LevineDirector
Jessie a KohlerDirector
Joel R WeinerDirector
John M MccoyDirector
John a RogovinDirector
Jonathan H AnschellDirector
Karen N FrederiksenDirector
Kenneth ZiffrenDirector
Kevin D RisingDirector
Laura M AhartDirector
Laura R PetroffDirector
Laura a WytsmaDirector
Laurence R GoldmanDirector
Louis a KarasikDirector
Manuel Manny a AbascalDirector
Marc L SallusDirector
Marcellus Antonio McraeDirector
Mark E HaddadDirector
Mark H EpsteinDirector
Mark R McdonaldDirector
Mark a SamuelsDirector
Martin R MeloneDirector
Matthew P LewisDirector
Melissa D IngallsDirector
Michael J FinneganDirector
Michael S SpindlerDirector
Morgan ChuDirector
NEIL R O'HANLONDirector
Owen R MurrayDirector
Peter J KennedyDirector
Philip R RechtDirector
Randall J SunshineDirector
Richard C FinkelmanDirector
Rick R RothmanDirector
Robert S WolfeDirector
Robert a MeyerDirector
Rosemarie Chiusano-drohanDirector
Salvador L MendozaDirector
Sharon Ben-shahar MayerDirector
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
Revenue and Support

Revenue Composition

Contributions and Grants
$10,879,976
Program Service Revenue
$1,947,339
Investment Income
$165,017
Other Revenue
$-147,786
All Other Contributions
$6,794,392
Change in Net Assets
$596,453

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 Table315$202,333Retail
Securities Publicly Traded2$83,851Fair Market Value (FMV) - Quoted Prices
Total Noncash Contributions317$286,184-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,819,403
Revenue Not Reported on Financial Statements
$25,143
Revenue Not Reported on Form 990
$710,530
Total Revenue per Audited Statements
$13,529,933
Total Revenue per Form 990
$12,844,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,234,348
Other Expenses$2,001,245
Total Fundraising Expense$965,158
Grants and Similar Amounts Paid$12,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,123,505$397,912$349,536$7,870,953
Current Officers, Directors, Trustees, and Key Employees$174,207$373,735$290,279$838,221
Other Employee Benefits$602,750$42,038$36,652$681,440
Payroll Taxes$535,539$53,934$45,265$634,738
Occupancy$320,977$32,325$27,129$380,431
Office Expenses$183,462$51,249$18,024$252,735
Pension Plan Contributions$198,885$2,002$8,109$208,996
Depreciation Depletion$156,346$15,746$13,214$185,306
Fees for Services Other$52,804-$118,159$170,963
Travel$132,684--$132,684
All Other Expenses$14,419$21,472$53,713$89,604
Insurance$60,083$6,051$5,078$71,212
Other Expenses$66,701--$66,701
Fees for Services Accounting-$54,116-$54,116
Fees for Service Investment Mgmnt Fees-$25,143-$25,143
Grants to Domestic Individuals$12,500--$12,500
Total Functional Expenses$10,207,212$1,075,723$965,158$12,248,093

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,631,832
Total Expenses per Form 990$12,248,093
Expenses per Audited Statements$12,222,950
Expenses Not Reported on Form 990$408,882
Expenses Not Reported on Financial Statements$25,143
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$318,423
Fundraising Gross Income$98,300
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Run for Justice$157,530-$12,170-
Douglas Dinner$2,052,360$98,300$161,966$-63,666
Total Events$2,284,453$98,300$318,423$-220,123
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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, Section A, line 6

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

Form 990, Part VI, Section A, line 7A

Public counsels bylaws provide that the maximum number of authorized board members is 100. Lacba has the right to appoint 17 and bhba has the right to appoint 8 of public counsels board members, with each such appointed member subject to the approval of the board.

Form 990, Part VI, Section B, line 11B

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, Section B, line 12C

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, Section B, line 15

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 consideration 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, Section C, line 19

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
Margaret Morrow
Title
President/CEO
Phone
2133852977
Signed
2018-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Morrow
Formed
1970
Legal Domicile
CA
Voting Board Members
75
Independent Board Members
75
Employees
157
Volunteers
4,914

Preparer

Firm
Armanino LLP
Address
11766 Wilshire Blvd 9th Floor, Los Angeles, CA 90025
Preparer
Thomas Schulte
Phone
3104784148
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

During the FYE August 31, 2017, Public Counsel implemented a new program service activity as follows: Women and Girls' Rights: Public Counsel's Audrey Irmas Project for Women and Girls' Rights launched in May 2017 and is Public Counsel's newest program area. The goal of the project is to advance equality and economic opportunity for low income women and girls, while deepening Public Counsel's existing work on gender-related issues across project areas. In addition to direct services, the project works with partners in systems change efforts to improve the lives of women and girls and increase their access to justice. The project is currently focusing on three key areas: economic justice and opportunity, including workplace rights and small business development for women entrepreneurs; girls' empowerment (Alliance for Girls, schools K-12); and meeting the needs of women veterans.

Financial Statement Notes

Part X, Line 2:

Public counsel has evaluated its tax positions pursuant to asc 740 and determined it has not taken any uncertain tax positions that would require adjustment to or disclosure in its august 31, 2017, audited financial statements.

Part XI, Line 2D - Other Adjustments:

EVENT EXPENSES 220,123.

Part XII, Line 2D - Other Adjustments:

EVENT EXPENSES 220,123.

Raw XML AppendixShowing 400 of 1,391 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0ADVANCING EQUAL JUSTICE UNDER LAW BY DELIVERING PRO BONO LEGAL SERVICES (SEE SCHEDULE O).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.
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IRS990/Desc0Children's Rights: Public Counsel staff attorneys, social workers and social work interns work with pro bono attorneys and law students to empower children and youth to meet their wide range of needs in civil legal matters, including guardianship, education rights, special education, government benefits, foster care benefits, school truancy and removals, and teen parenting. We also provide representation to children whose parents are terminally ill, and advocate for children with developmental disabilities. As part of our work with children, our adoptions unit represents parents adopting children in the foster care system. (The revenue reported here is the amount of exempt function revenue from Form 990, Part VIII, column (B) allocated to this program.)
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IRS990/Form990PartVIISectionAGrp/PersonNm24VINCENT H CHIEFFO

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