Civic Intelligence

Legal Services for Children Inc

EIN 51-0169463 • 501(c)3 • San Francisco, CA

Profile

Legal Services for Children ("LSC") provides free representation to children and youth who require legal assistance to stabilize their lives and realize their full potential. Through a holistic team approach utilizing legal advocacy and social work services, our goal is to empower clients and actively involve them in the critical decisions that impact their lives. LCS uses this model to achieve safety, stability, educational success and freedom from detention and freedom from deportation for our clients.

870 Market Street Suite 356San Francisco, CA 94102

www.lsc-sf.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.08x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$197,458

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

59th percentile

7.0%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$6,841,522

Up $2,243,657 (+49%) from 2023

Liabilities

Down

$578,796

Down $79,381 (-12%) from 2023

Net Assets

Up

$6,262,726

Up $2,323,038 (+59%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin60th percentile

Revenue

Up

$4,803,943

Up $1,144,967 (+31%) from 2023

Expenses

Up

$4,359,624

Up $789,340 (+22%) from 2023

Net Income

Up

$444,319

Up $355,627 (+401%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $1,447,803Liabilities 2012: $153,199Net Assets 2012: $1,294,6042012Assets 2013: $1,123,231Liabilities 2013: $102,972Net Assets 2013: $1,020,2592013Assets 2014: $1,657,304Liabilities 2014: $128,423Net Assets 2014: $1,528,8812014Assets 2015: $2,178,863Liabilities 2015: $91,763Net Assets 2015: $2,087,1002015Assets 2016: $2,232,380Liabilities 2016: $158,356Net Assets 2016: $2,074,0242016Assets 2017: $2,427,281Liabilities 2017: $134,345Net Assets 2017: $2,292,9362017Assets 2018: $2,410,236Liabilities 2018: $101,246Net Assets 2018: $2,308,9902018Assets 2019: $3,276,759Liabilities 2019: $171,977Net Assets 2019: $3,104,7822019Assets 2020: $3,075,138Liabilities 2020: $474,299Net Assets 2020: $2,600,8392020Assets 2021: $3,899,780Liabilities 2021: $171,573Net Assets 2021: $3,728,2072021Assets 2022: $3,962,515Liabilities 2022: $189,212Net Assets 2022: $3,773,3032022Assets 2023: $4,597,865Liabilities 2023: $658,177Net Assets 2023: $3,939,6882023Assets 2025: $6,841,522Liabilities 2025: $578,796Net Assets 2025: $6,262,7262025

Highlighted filing

2025

Assets$6,841,522
Liabilities$578,796
Net Assets$6,262,726
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,499,898Expenses 2012: $1,939,825Net Income 2012: $560,0732012Revenue 2013: $1,643,898Expenses 2013: $1,959,496Net Income 2013: -$315,5982013Revenue 2014: $2,458,426Expenses 2014: $2,011,302Net Income 2014: $447,1242014Revenue 2015: $2,659,427Expenses 2015: $2,102,477Net Income 2015: $556,9502015Revenue 2016: $2,393,236Expenses 2016: $2,367,980Net Income 2016: $25,2562016Revenue 2017: $2,708,690Expenses 2017: $2,541,488Net Income 2017: $167,2022017Revenue 2018: $2,509,672Expenses 2018: $2,503,130Net Income 2018: $6,5422018Revenue 2019: $3,542,259Expenses 2019: $2,787,772Net Income 2019: $754,4872019Revenue 2020: $2,680,760Expenses 2020: $3,166,879Net Income 2020: -$486,1192020Revenue 2021: $4,026,268Expenses 2021: $3,175,272Net Income 2021: $850,9962021Revenue 2022: $3,402,914Expenses 2022: $3,028,283Net Income 2022: $374,6312022Revenue 2023: $3,658,976Expenses 2023: $3,570,284Net Income 2023: $88,6922023Revenue 2025: $4,803,943Expenses 2025: $4,359,624Net Income 2025: $444,3192025

Highlighted filing

2025

Revenue$4,803,943
Expenses$4,359,624
Net Income$444,319
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,841,522
Liabilities
$578,796
Net assets
$6,262,726
Revenue
$4,803,943
Expenses
$4,359,624
Net income
$444,319
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.84$0.58$6.26$4.80$4.36$0.44
2023Summary only. Only limited summary data is available for this year.$4.60$0.66$3.94$3.66$3.57$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.19$3.77$3.40$3.03$0.37
2021Summary only. Only limited summary data is available for this year.$3.90$0.17$3.73$4.03$3.18$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.47$2.60$2.68$3.17$0.49
2019Summary only. Only limited summary data is available for this year.$3.28$0.17$3.10$3.54$2.79$0.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.10$2.31$2.51$2.50$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.13$2.29$2.71$2.54$0.17
2016Summary only. Only limited summary data is available for this year.$2.23$0.16$2.07$2.39$2.37$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.09$2.09$2.66$2.10$0.56
2014Summary only. Only limited summary data is available for this year.$1.66$0.13$1.53$2.46$2.01$0.45
2013Summary only. Only limited summary data is available for this year.$1.12$0.10$1.02$1.64$1.96$0.32
2012Summary only. Only limited summary data is available for this year.$1.45$0.15$1.29$2.50$1.94$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.2
Gross Receipts
$4,852,264
Mission and Program Overview

Mission

Legal services for children ("lsc") provides free representation to children and youth who require legal assistance to stabilize their lives and realize their full potential. Through a holistic team approach utilizing legal advocacy and social work services, our goal is to empower clients and actively involve them in the critical decisions that impact their lives. Lcs uses this model to achieve safety, stability, educational success and freedom from detention and deportation for our clients. In the 2024-2025 fiscal year, lsc represented 679 children and youth in their legal cases and provided services to a total of 1729 children, youth, and concerned adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,670,019$2,940,097▲ $1,270,078
Investments in Publicly Traded Securities$2,775,677$1,949,000▼ $826,677
Pledges and Grants Receivable$860,965$922,578▲ $61,613
Cash and Non-Interest-Bearing Accounts$533,279$478,380▼ $54,899
Accounts Receivable$23,271$140,133▲ $116,862
Prepaid Expenses and Deferred Charges$100,517$61,093▼ $39,424
Land, Buildings, and Equipment, Net$25,040$19,994▼ $5,046
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,394,950$6,841,522▲ $446,572
Other Assets Total$406,182$330,247▼ $75,935
Liabilities
Accounts Payable and Accrued Expenses$281,535$307,485▲ $25,950
Other Liabilities$314,462$271,311▼ $43,151
Total Liabilities$595,997$578,796▼ $17,201
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,121,675$5,119,145▼ $2,530
Net Assets With Donor Restrictions$677,278$1,143,581▲ $466,303
Total Net Assets Fund Balance$5,798,953$6,262,726▲ $463,773
Total Liabilities and Net Assets / Fund Balance$6,394,950$6,841,522▲ $446,572

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$13,036$8,748$21,784
Equipment$6,958$13,069$20,027

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$130,225-▲ $14,210$5,000$139,435
2023$121,149-▲ $14,076$5,000$130,225
2022$123,220-▲ $12,929-$121,149
2021$143,456-▼ $20,236-$123,220
2020$112,657-▲ $30,799-$143,456
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine SakimuraExecutive DirectorFT$181,809$15,649$197,458
Ronald GutierrezClinical DirectorFT$145,373$26,965$172,338
Nedra a ShawlerLegal DirectorFT$149,837$2,853$152,690
Moises CruzOperations DirectorFT$128,928$12,367$141,295
Joyce LupackDevelopment DirectorFT$134,255$2,853$137,108
Stephany ArzagaAssoc Legal DirectorFT$121,655$12,365$134,020

Board Members and Trustees

NameTitle
Kim a ThompsonChair
Suzanne StuckwischVice Chair
Ann AlpersDirector
Asa Wynn-grantDirector
Christopher K ZandDirector
Christopher N WuDirector
Erin E MeyerDirector
Francisca Cruz EncinoDirector
JOHN F O'TOOLEDirector
Josh MeltzerDirector
Katherine RitcheyDirector
Leecia WelchDirector
Lily Eagle Dorman ColbyDirector
Mikiko Huang MdDirector
William F TarantinoDirector
Darren TeshimaFormer Director
Puppet MillsSecretary
Scott KarchmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,560,470
Program Service Revenue
$19,000
Investment Income
$262,219
Other Revenue
$-37,746
All Other Contributions
$1,805,848
Change in Net Assets
$444,319

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,803,943
Revenue Not Reported on Form 990
$1,563,915
Total Revenue per Audited Statements
$6,367,858
Total Revenue per Form 990
$4,803,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,725,246
Other Expenses$633,978
Total Fundraising Expense$476,701
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,325,115$214,859$299,845$2,839,819
Other Employee Benefits$319,266$30,389$43,929$393,584
Payroll Taxes$187,162$17,815$25,752$230,729
Fees for Services Other$132,874$71,431$14,732$219,037
Current Officers, Directors, Trustees, and Key Employees$135,530$19,361$38,723$193,614
Occupancy$83,734$8,271$11,371$103,376
Pension Plan Contributions$54,754$5,212$7,534$67,500
All Other Expenses$42,696$8,487$2,316$53,499
Office Expenses$30,803$3,001$4,127$37,931
Insurance$23,138$2,286$3,142$28,566
Travel$27,282--$27,282
Conferences and Meetings$21,266$1,626$471$23,363
Fees for Services Accounting-$22,000-$22,000
Other Expenses$16,682$3,938$17,437$16,682
Grants to Domestic Individuals$400--$400
Total Functional Expenses$3,470,527$412,396$476,701$4,359,624

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,904,085
Expenses per Audited Statements$4,359,624
Total Expenses per Form 990$4,359,624
Expenses Not Reported on Form 990$1,544,461
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$48,321
Fundraising Gross Income$10,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
An Evening With Lsc$361,183$10,575$24,337$-13,762
Total Events$361,183$10,575$48,321$-37,746
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
Long Term Lease$103,982
Current Portion of Lease Liability$90,499
Benefits Liability$76,830
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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

“990 is prepared by a CPA Firm and is reviewed by the Executive Director prior to submission.”

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

“Board members and Officers are required to submit an annual disclose of potential Conflicts of Interest.”

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

“The board of directors set the compensation for the executive director when the budget was approved. Compensation was reviewed and proposed by the review and compensation committee.”

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

“All other employees' salaries determined by a salary scale that was created using comparability data. All employees are reviewed annually but that does not determine compensation.”

Form 990, Part VI, Section C, Line 19

“Tax filings are available upon request or via Guidestar.com. Governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Legal Services for Children Inc
EIN
51-0169463
Phone
4158633762
Address
870 MARKET STREET SUITE 356, SAN FRANCISCO, CA 94102

Signing Officer

Name
Catherine Sakimura
Title
Executive Director
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Sakimura
Formed
1975
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
39
Volunteers
126

Preparer

Firm
Perotti & Carrade CPAs
Address
1 McInnis Pkwy Ste 200, San Rafael, CA 94903
Preparer
Kathryn Harris
Phone
4154618500
Raw XML AppendixShowing 400 of 704 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0281535
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0307485
IRS990/AccountsReceivableGrp/BOYAmt023271
IRS990/AccountsReceivableGrp/EOYAmt0140133
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LEGAL SERVICES FOR CHILDREN ("LSC") PROVIDES FREE REPRESENTATION TO CHILDREN AND YOUTH WHO REQUIRE LEGAL ASSISTANCE TO STABILIZE THEIR LIVES AND REALIZE THEIR FULL POTENTIAL. THROUGH A HOLISTIC TEAM APPROACH UTILIZING LEGAL ADVOCACY AND SOCIAL WORK SERVICES, OUR GOAL IS TO EMPOWER CLIENTS AND ACTIVELY INVOLVE THEM IN THE CRITICAL DECISIONS THAT IMPACT THEIR LIVES. LCS USES THIS MODEL TO ACHIEVE SAFETY, STABILITY, EDUCATIONAL SUCCESS AND FREEDOM FROM DETENTION AND DEPORTATION FOR OUR CLIENTS. IN THE 2024-2025 FISCAL YEAR, LSC REPRESENTED 679 CHILDREN AND YOUTH IN THEIR LEGAL CASES AND PROVIDED SERVICES TO A TOTAL OF 1729 CHILDREN, YOUTH, AND CONCERNED ADULTS.
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IRS990/BooksInCareOfDetail/PersonNm0CATHERINE SAKIMURA
IRS990/BooksInCareOfDetail/PhoneNum04158633762
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0870 MARKET STREET SUITE 356
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04560470
IRS990/CYGrantsAndSimilarPaidAmt0400
IRS990/CYInvestmentIncomeAmt0262219
IRS990/CYOtherExpensesAmt0633978
IRS990/CYOtherRevenueAmt0-37746
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IRS990/CYSalariesCompEmpBnftPaidAmt03725246
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04803943
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0FREEDOM FROM DEPORTATION: IMMIGRATION.WE BELIEVE THAT CHILDREN AND YOUTH CANNOT REACH THEIR FULL POTENTIAL IF THEY LIVE IN FEAR OF DEPORTATION. LSC REPRESENTS CHILDREN IN IMMIGRATION CASES TO ENSURE THAT THEY CAN REMAIN IN A SAFE PLACE WITH ACCESS TO OPPORTUNITY. DURING FISCAL YEAR 2024-2025, LSC PROVIDED FULL-SCOPE LEGAL REPRESENTATION BY AN IN-HOUSE OR PRO BONO ATTORNEY IN 409 IMMIGRATION CASES AND PROVIDED SCREENINGS, KNOW YOUR RIGHTS EDUCATION, ADVOCACY, AND SOCIAL WORK SUPPORT TO 159 YOUNG PEOPLE BEING HELD IN ORR DETENTION.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt039
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IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt1CLINICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2LEGAL DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSOC LEGAL DIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Secretary
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IRS990/MissionDesc0LEGAL SERVICES FOR CHILDREN ("LSC") PROVIDES FREE REPRESENTATION TO CHILDREN AND YOUTH WHO REQUIRE LEGAL ASSISTANCE TO STABILIZE THEIR LIVES AND REALIZE THEIR FULL POTENTIAL. THROUGH A HOLISTIC TEAM APPROACH UTILIZING LEGAL ADVOCACY AND SOCIAL WORK SERVICES, OUR GOAL IS TO EMPOWER CLIENTS AND ACTIVELY INVOLVE THEM IN THE CRITICAL DECISIONS THAT IMPACT THEIR LIVES. LCS USES THIS MODEL TO ACHIEVE SAFETY, STABILITY, EDUCATIONAL SUCCESS AND FREEDOM FROM DETENTION AND DEPORTATION FOR OUR CLIENTS. IN THE 2024-2025 FISCAL YEAR, LSC REPRESENTED 679 CHILDREN AND YOUTH IN THEIR LEGAL CASES AND PROVIDED SERVICES TO A TOTAL OF 1729 CHILDREN, YOUTH, AND CONCERNED ADULTS.
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