Civic Intelligence

Center for Gender and Refugee Studies- California Inc

EIN 47-2970078 • 501(c)3 • San Francisco, CA

Profile

mental rights of refugee women, children, and LGBT individuals fleeing persecution in their home countries by improving the quality of legal representation available to them and the policies and laws that apply to their protection here in California.

200 McAllister StreetSan Francisco, CA 94102

www.cgrs.uchastings.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.54x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.43x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

40%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-17%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$804,610

Up $231,156 (+40%) from 2023

Liabilities

Up

$432,117

Up $187,662 (+77%) from 2023

Net Assets

Up

$372,493

Up $43,494 (+13%) from 2023

Revenue

Down

$1,005,978

Down $208,407 (-17%) from 2023

Expenses

Down

$962,484

Down $22,419 (-2.3%) from 2023

Net Income

Down

$43,494

Down $185,988 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2019: $215,209Liabilities 2019: $218,042Net Assets 2019: -$2,8332019Assets 2020: $652,231Liabilities 2020: $501,868Net Assets 2020: $150,3632020Assets 2021: $372,642Liabilities 2021: $234,022Net Assets 2021: $138,6202021Assets 2022: $151,486Liabilities 2022: $51,969Net Assets 2022: $99,5172022Assets 2023: $573,454Liabilities 2023: $244,455Net Assets 2023: $328,9992023Assets 2024: $804,610Liabilities 2024: $432,117Net Assets 2024: $372,4932024

Highlighted filing

2024

Assets$804,610
Liabilities$432,117
Net Assets$372,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2019: $558,299Expenses 2019: $819,195Net Income 2019: -$260,8962019Revenue 2020: $885,660Expenses 2020: $1,028,696Net Income 2020: -$143,0362020Revenue 2021: $732,367Expenses 2021: $744,110Net Income 2021: -$11,7432021Revenue 2022: $691,046Expenses 2022: $730,149Net Income 2022: -$39,1032022Revenue 2023: $1,214,385Expenses 2023: $984,903Net Income 2023: $229,4822023Revenue 2024: $1,005,978Expenses 2024: $962,484Net Income 2024: $43,4942024

Highlighted filing

2024

Revenue$1,005,978
Expenses$962,484
Net Income$43,494

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,005,978
Mission and Program Overview

Mission

mental rights of refugee women, children, and LGBT individuals fleeing persecution in their home countries by improving the quality of legal representation available to them and the policies and laws that apply to their protection here in California.

The Center for Gender & Refugee Studies - California (CGRS-California) is the California-focused arm of the Center for Gender & Refugee Studies based at the University of California College of the Law, San Francisco. CGRS-California works to protect the funda- (cont p2)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$545,534$781,112▲ $235,578
Pledges and Grants Receivable$27,874$0▼ $27,874
Intangible Assets-$22,440-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$573,454$804,610▲ $231,156
Other Assets Total$46$1,058▲ $1,012
Liabilities
Accounts Payable and Accrued Expenses$232,229$250,411▲ $18,182
Other Liabilities$12,226$181,706▲ $169,480
Total Liabilities$244,455$432,117▲ $187,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$186,641$295,685▲ $109,044
Net Assets With Donor Restrictions$142,358$76,808▼ $65,550
Total Net Assets Fund Balance$328,999$372,493▲ $43,494
Total Liabilities and Net Assets / Fund Balance$573,454$804,610▲ $231,156
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tanya BroderChair
Joseph NatoliDirector
Minette KwokDirector
Richard BoswellDirector
Sara CamposDirector
Moira Duvernay EsqExecutive Director
George RehmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$980,978
Program Service Revenue
$25,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,320
Change in Net Assets
$43,494

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,005,978
Revenue Not Reported on Form 990
$371,949
Total Revenue per Audited Statements
$1,377,927
Total Revenue per Form 990
$1,005,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$766,022
Other Expenses$196,462
Total Fundraising Expense$58,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,772$23,436$28,761$504,969
Other Employee Benefits$138,412$10,418$11,961$160,791
Fees for Services Other$64,909$4,000-$68,909
Fees for Services Management-$50,735-$50,735
Payroll Taxes$43,164$3,249$3,730$50,143
Current Officers, Directors, Trustees, and Key Employees$25,060$12,530$12,529$50,119
Travel$25,463$599$1,819$27,881
Fees for Services Accounting-$23,622-$23,622
Information Technology$9,236$80-$9,316
Office Expenses$2,684$241$62$2,987
Insurance-$2,688-$2,688
Other Expenses$488$205-$205
All Other Expenses$102$46-$148
Total Functional Expenses$770,530$133,092$58,862$962,484

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,334,433
Expenses per Audited Statements$962,484
Total Expenses per Form 990$962,484
Expenses Not Reported on Form 990$371,949
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$181,706
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 35% controlled entity
No
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 B, Line 11B

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Section B, Line 15A

The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.

Form 990, Part VI, Section B, Line 15B

The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Center For Gender And Refugee Studies-
EIN
47-2970078
Phone
4155654791
Address
200 McAllister Street, San Francisco, CA 94102

Signing Officer

Name
Moira Duvernay Esq
Title
Executive Director
Phone
4155654791
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moira Duvernay Esq
Formed
2014
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Regalia & Associates CPAS
Address
103 Town and Country Drive Suite K, Danville, CA 94526
Preparer
Regalia Berger Berger
Phone
9253140390
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.

Part III Stmt of Program Service Accomplishments, Line 4A continued

In addition to our materials, CGRS-California provides to nonprofit legal service providers and pro bono attorneys one-on-one litigation support, including consultations on legal theories and trial strategy, feedback on pleadings, review of evidentiary support materials, and other mentoring. With our individualized approach, each attorney we consult with is better equipped to handle their next case, thus leveraging and scaling our impact over time. Training: CGRS-California provides in-person trainings and workshops, as well as frequent webinars, tailored to the needs of particular audiences in California on a variety of topics. These range from an introduction to asylum law to more advanced issues, for example, specific to representing child asylum applicants and women fleeing domestic violence. Even attorneys who do not practice asylum law seek out our trainings on representing survivors of trauma, secondary trauma, and self-care because the themes transcend multiple areas of the law.

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesCGRS-CA is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. CGRS-CA is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. CGRS-CA is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2024.CGRS-CA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CGRS-CA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.

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IRS990/PrincipalOfficerNm0Moira Duvernay Esq
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IRS990/ProgSrvcAccomActy2Grp/Desc0Litigation:We undertake strategic litigation on behalf of refugees and other immigrants in California before the Executive Office for Immigration Review (EOIR)including the immigration courts and the Board of Immigration Appealsthe U.S. Court of Appeals for the Ninth Circuit, and other federal Courts of Appeals. We become involved in influential cases as counsel or co-counsel, as amicus curiae, and as expert consultants to the attorneys and advocacy organizations in such cases. Our goal is to advance the law to provide maximum protection for individuals fleeing persecution in line with the United States international obligations and ensure that the due process rights of refugees and other immigrants are upheld.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0224275
IRS990/ProgSrvcAccomActy3Grp/Desc0Policy and Advocacy:Immigration and refugee law is made at the federal level, but it directly affects refugees and immigrants residing in California. CGRS-California analyzes immigration policy through research and tracking of cases, and educates the California legal, immigrant, and refugee communities about legislation and other policy proposals and their implications. The goal of this work is to promote law and public policies and procedures that recognize and advance the rights of asylum seekers and other immigrants seeking status in the United States and that align with international norms.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0694582
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesCGRS-CA is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. CGRS-CA is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. CGRS-CA is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2024.CGRS-CA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CGRS-CA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6In addition to our materials, CGRS-California provides to nonprofit legal service providers and pro bono attorneys one-on-one litigation support, including consultations on legal theories and trial strategy, feedback on pleadings, review of evidentiary support materials, and other mentoring. With our individualized approach, each attorney we consult with is better equipped to handle their next case, thus leveraging and scaling our impact over time. Training: CGRS-California provides in-person trainings and workshops, as well as frequent webinars, tailored to the needs of particular audiences in California on a variety of topics. These range from an introduction to asylum law to more advanced issues, for example, specific to representing child asylum applicants and women fleeing domestic violence. Even attorneys who do not practice asylum law seek out our trainings on representing survivors of trauma, secondary trauma, and self-care because the themes transcend multiple areas of the law.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III Stmt of Program Service Accomplishments, Line 4a continued
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