Civic Intelligence

Prison Law Office

990 • Fiscal year 2020 • EIN 94-2495939

Jul 01, 2019 to Jun 30, 2020 • Filed on Jun 14, 2021

Organization ProfilePRISONLAW.COM
1917 Fifth StreetBerkeley, CA 94710

(510) 647-1653

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.09x

Higher debt load relative to revenue than 15% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

94th percentile

59%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

40th percentile

$294,508

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

60th percentile

9.7%

Faster asset growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$75,722,346

Up $6,687,332 (+9.7%) from 2019

Net Assets

Up

$74,769,235

Up $6,286,991 (+9.2%) from 2019

Liabilities

Up

$953,111

Up $400,341 (+72%) from 2019

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin94th percentile

Revenue

Down

$10,465,939

Down $2,509,361 (-19%) from 2019

Expenses

Down

$4,304,254

Down $33,505 (-0.8%) from 2019

Net Income

Down

$6,161,685

Down $2,475,856 (-29%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$150M$100M$50M$0Assets 2011: $27,616,420Liabilities 2011: $95,384Net Assets 2011: $27,521,0362011Assets 2012: $31,781,846Liabilities 2012: $59,596Net Assets 2012: $31,722,2502012Assets 2013: $35,468,203Liabilities 2013: $72,699Net Assets 2013: $35,395,5042013Assets 2014: $40,708,357Liabilities 2014: $85,448Net Assets 2014: $40,622,9092014Assets 2015: $44,921,922Liabilities 2015: $166,398Net Assets 2015: $44,755,5242015Assets 2016: $50,361,843Liabilities 2016: $749,909Net Assets 2016: $49,611,9342016Assets 2017: $56,140,544Liabilities 2017: $164,814Net Assets 2017: $55,975,7302017Assets 2018: $60,644,121Liabilities 2018: $799,418Net Assets 2018: $59,844,7032018Assets 2019: $69,035,014Liabilities 2019: $552,770Net Assets 2019: $68,482,2442019Assets 2020: $75,722,346Liabilities 2020: $953,111Net Assets 2020: $74,769,2352020Assets 2021: $98,997,228Liabilities 2021: $314,161Net Assets 2021: $98,683,0672021Assets 2022: $89,399,266Liabilities 2022: $224,584Net Assets 2022: $89,174,6822022Assets 2023: $104,217,285Liabilities 2023: $262,654Net Assets 2023: $103,954,6312023Assets 2024: $121,847,624Liabilities 2024: $941,480Net Assets 2024: $120,906,1442024

Highlighted filing

2020

Assets$75,722,346
Liabilities$953,111
Net Assets$74,769,235
Open 2020 Filing

Operations Trend

Revenue Growth16th percentile

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

$30M$20M$10M$0Revenue 2011: $8,095,392Expenses 2011: $3,643,904Net Income 2011: $4,451,4882011Revenue 2012: $7,189,883Expenses 2012: $2,988,669Net Income 2012: $4,201,2142012Revenue 2013: $7,196,391Expenses 2013: $3,523,137Net Income 2013: $3,673,2542013Revenue 2014: $8,847,663Expenses 2014: $3,620,258Net Income 2014: $5,227,4052014Revenue 2015: $7,441,676Expenses 2015: $3,309,061Net Income 2015: $4,132,6152015Revenue 2016: $10,163,535Expenses 2016: $5,307,125Net Income 2016: $4,856,4102016Revenue 2017: $10,184,223Expenses 2017: $3,820,427Net Income 2017: $6,363,7962017Revenue 2018: $7,900,113Expenses 2018: $4,031,140Net Income 2018: $3,868,9732018Revenue 2019: $12,975,300Expenses 2019: $4,337,759Net Income 2019: $8,637,5412019Revenue 2020: $10,465,939Expenses 2020: $4,304,254Net Income 2020: $6,161,6852020Revenue 2021: $11,276,060Expenses 2021: $3,722,859Net Income 2021: $7,553,2012021Revenue 2022: $24,155,941Expenses 2022: $4,280,714Net Income 2022: $19,875,2272022Revenue 2023: $16,140,547Expenses 2023: $5,026,875Net Income 2023: $11,113,6722023Revenue 2024: $10,257,835Expenses 2024: $6,165,644Net Income 2024: $4,092,1912024

Highlighted filing

2020

Revenue$10,465,939
Expenses$4,304,254
Net Income$6,161,685
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jun 14, 2021
Return Version
2019v5.0
Gross Receipts
$10,515,293
Mission and Program Overview

Mission

The Prison Law Office provides free legal services to California state prisoners, and occasionally to California state parolees. Our assistance is generally limited to cases regarding conditions of confinement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$60,957,937$66,720,653▲ $5,762,716
Land, Buildings, and Equipment, Net$3,804,937$3,682,094▼ $122,843
Accounts Receivable$2,941,200$3,417,250▲ $476,050
Cash and Non-Interest-Bearing Accounts$1,330,940$1,885,400▲ $554,460
Prepaid Expenses and Deferred Charges-$16,949-
Total Assets$69,035,014$75,722,346▲ $6,687,332
Liabilities
Accounts Payable and Accrued Expenses$152,766$493,422▲ $340,656
Deferred Revenue$378,565$447,063▲ $68,498
Other Liabilities$21,439$12,626▼ $8,813
Total Liabilities$552,770$953,111▲ $400,341
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,482,244$74,769,235▲ $6,286,991
Total Net Assets Fund Balance$68,482,244$74,769,235▲ $6,286,991
Total Liabilities and Net Assets / Fund Balance$69,035,014$75,722,346▲ $6,687,332

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,120,324$1,418,552$3,538,876
Land$1,561,770-$1,561,770
Other Land Buildings-$263,090$263,090
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald SpecterExecutive DiFT$285,215$9,293$294,508
Donald SpecterExecutive Director-$285,215$9,293$294,508
Steven FamaAttorneyFT$207,150$30,651$237,801
Alison HardyAttorneyFT$207,150$24,702$231,852
Sara NormanAttorneyFT$219,880$11,358$231,238
Corene KendrickAttorneyFT$184,055$6,391$190,446
Rita LomioAttorneyFT$153,000$8,176$161,176

Board Members and Trustees

NameTitle
Penelope CooperPresident
Harlan GrossmanDirector
Cesar LaglevaMember
Chris HippsMember
Laura MagniniMember
Margaret JohnsMember
Michael MarcumMember
Ruth MorganMember
Seth MorrisMember
Vishal ShahMember
Jean LuPalo Alto
Marshall KrauseTreasurer
Michele Walkin-hawkVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$863,194
Program Service Revenue
$7,593,822
Investment Income
$1,993,747
Other Revenue
$15,176
All Other Contributions
$21,112
Change in Net Assets
$6,161,685

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,515,293
Revenue Not Reported on Financial Statements
$-49,354
Revenue Not Reported on Form 990
$125,306
Other Revenue Adjustments
$-49,354
Total Revenue per Audited Statements
$10,640,599
Total Revenue per Form 990
$10,465,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,068,655
Other Expenses$1,235,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,382,535$150,000-$1,532,535
Other Salaries and Wages$1,119,419--$1,119,419
Other Employee Benefits$223,330$13,389-$236,719
Payroll Taxes$169,802$10,180-$179,982
Depreciation Depletion$80,823$6,949-$87,772
Travel$84,472$2,899-$87,371
Office Expenses$77,964$4,674-$82,638
Information Technology$46,185$2,769-$48,954
Fees for Services Other$47,727--$47,727
All Other Expenses$17,536$26,988-$44,524
Occupancy$13,269$27,175-$40,444
Insurance$23,819$1,428-$25,247
Other Expenses$18,493$1,109-$19,602
Fees for Services Accounting$9,600--$9,600
Total Functional Expenses$4,055,456$248,798$0$4,304,254

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,353,608
Total Expenses per Audited Statements$4,353,608
Total Expenses per Form 990$4,304,254
Expenses Not Reported on Financial Statements$-49,354
Other Expense Adjustments$-49,354
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Fund Cafeteria Plan$12,626
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, Page 6, Part VI, Line 8B

“The governing body contemporaneously documents the meeting held, or written actions undertaken during the year.”

Form 990, Page 6, Part VI, Line 11B

“The governing body receives a copy of the form 990 before filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is periodically reviewed for compliance.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is reviewed by the board of directors. Efforts are made by researching industry data to determine the competitiveness of salaries and related benefits.”

Form 990, Page 6, Part VI, Line 15B

“Compensation is reviewed by the board of directors. Efforts are made by researching industry data to determine the competitiveness of salaries and related benefits.”

Form 990, Page 6, Part VI, Line 19

“Information regarding the organization may be available upon request.”

Filing and Contact Details

Filer

Filer Name
Prison Law Office
EIN
94-2495939
Phone
5106471653
Address
1917 FIFTH STREET, BERKELEY, CA 94710

Signing Officer

Name
Donald Specter
Title
Executive Director
Phone
5106471653
Signed
2021-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Specter
Formed
1978
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
30
Volunteers
13

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rental expense 49,354 rental expense -49,354”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. The organization is also exempt from california franchise taxes under section 23701(d) of the revenue and taxation code and, therefore, has made no provision for federal or california income taxes. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the code. The organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax position taken for filing with the internal revenue service and all state jurisdictions where it operated. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2020.”

Schedule D, Page 4, Part XI, Line 4B

“RENTAL EXPENSE -49,354”

Schedule D, Page 4, Part XII, Line 4B

“RENTAL EXPENSE -49,354”

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IRS990/Form990PartVIISectionAGrp/TitleTxt4ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PALO ALTO
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
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IRS990/MissionDesc0THE PRISON LAW OFFICE PROVIDES FREE LEGAL SERVICES TO CALIFORNIA STATE PRISONERS, AND OCCASIONALLY TO CALIFORNIA STATE PAROLEES. OUR ASSISTANCE IS GENERALLY LIMITED TO CASES REGARDING CONDITIONS OF CONFINEMENT.
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IRS990/OccupancyGrp/ProgramServicesAmt013269
IRS990/OccupancyGrp/TotalAmt040444
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04674
IRS990/OfficeExpensesGrp/ProgramServicesAmt077964
IRS990/OfficeExpensesGrp/TotalAmt082638
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0223330
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0236719
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IRS990/OtherExpensesGrp/Desc3FURNITURE & EQUIPMENT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11109
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IRS990/OtherExpensesGrp/ProgramServicesAmt133862
IRS990/OtherExpensesGrp/ProgramServicesAmt220647
IRS990/OtherExpensesGrp/ProgramServicesAmt318493
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IRS990/OtherExpensesGrp/TotalAmt221885
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01119419
IRS990/OtherSalariesAndWagesGrp/TotalAmt01119419
IRS990/OtherWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010180
IRS990/PayrollTaxesGrp/ProgramServicesAmt0169802
IRS990/PayrollTaxesGrp/TotalAmt0179982
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0ATTORNEY FEES
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IRS990/PYSalariesCompEmpBnftPaidAmt03215112
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07593822
IRS990ScheduleA/FactsAndCircumstancesTestTxt0PUBLIC SUPPORT IS 28.46% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt07,613
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PUBLIC SUPPORT IS 28.46% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II, LINE 17A
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0634740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0742100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0328526
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01268135
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt033148073
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$75,722,346
Liabilities
$953,111
Net assets
$74,769,235
Revenue
$10,465,939
Expenses
$4,304,254
Net income
$6,161,685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$122$0.94$121$10.3$6.17$4.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$104$0.26$104$16.1$5.03$11.1
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$89.4$0.22$89.2$24.2$4.28$19.9
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$99.0$0.31$98.7$11.3$3.72$7.55
2020Detailed filing. Detailed filing data is available for this year.$75.7$0.95$74.8$10.5$4.30$6.16
2019Detailed filing. Detailed filing data is available for this year.$69.0$0.55$68.5$13.0$4.34$8.64
2018Detailed filing. Detailed filing data is available for this year.$60.6$0.80$59.8$7.90$4.03$3.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.1$0.16$56.0$10.2$3.82$6.36
2016Detailed filing. Detailed filing data is available for this year.$50.4$0.75$49.6$10.2$5.31$4.86
2015Detailed filing. Detailed filing data is available for this year.$44.9$0.17$44.8$7.44$3.31$4.13
2014Summary only. Only limited summary data is available for this year.$40.7$0.09$40.6$8.85$3.62$5.23
2013Summary only. Only limited summary data is available for this year.$35.5$0.07$35.4$7.20$3.52$3.67
2012Summary only. Only limited summary data is available for this year.$31.8$0.06$31.7$7.19$2.99$4.20
2011Summary only. Only limited summary data is available for this year.$27.6$0.10$27.5$8.10$3.64$4.45
Peer Organizations

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