Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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)
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Tanya Broder | Chair |
| Joseph Natoli | Director |
| Minette Kwok | Director |
| Richard Boswell | Director |
| Sara Campos | Director |
| Moira Duvernay Esq | Executive Director |
| George Rehm | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Refundable Advance | $181,706 |
“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.”
“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.”
“The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.”
“The organization does not currently have any paid employees. U.C. College of the Law, San Francisco provides employees under an in-kind arrangement.”
“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.”
“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.”
“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.”
“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.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 250411 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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) |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 46 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 102 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 148 |
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| IRS990/BooksInCareOfDetail/PersonNm | 0 | Moira Duvernay |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4155654791 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 200 McAllister Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | San Francisco |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94102 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 545534 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 781112 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 25000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 43494 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 766022 |
| IRS990/CYTotalExpensesAmt | 0 | 962484 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 58862 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1005978 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Technical Assistance & Training: CGRS-CA uses the affiliated Center's unique and efficient web-based interface to provide legal technical assistance to attorneys and other advocates representing asylum seekers throughout California. Advocates submit a request online, providing basic information about their clients country of origin, type of persecution feared, specific legal obstacles, and other relevant information. We then provide them access to tailored litigation resource materials that include, but are not limited to, practice advisories, in-depth manuals, model briefs, unpublished immigration court decisions, country conditions research, and expert witness referrals. Continued on Schedule O |
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| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 142358 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 76808 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 423818 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23622 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 68909 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Dir. |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
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| IRS990/GrantsToIndividualsInd | 0 | false |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 295685 |
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| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 241 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2684 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2987 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 46 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1058 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 11961 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 10418 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 138412 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 160791 |
| IRS990/OtherExpensesGrp/Desc | 0 | Case costs |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and memberships |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 3 | Taxes and fees |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1235 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 8 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 205 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2319 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 488 |
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| IRS990/PrincipalOfficerNm | 0 | Moira Duvernay Esq |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program revenue |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Litigation: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. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Policy 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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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The 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/ExplanationTxt | 3 | The 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/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part III Stmt of Program Service Accomplishments, Line 4a continued |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1005978 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
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