Civic Intelligence

Prison Law Office

990 • Fiscal year 2021 • EIN 94-2495939

Jul 01, 2020 to Jun 30, 2021 • Filed on May 09, 2022

Organization ProfilePRISONLAW.COM
1917 Fifth StreetBerkeley, CA 94710

(510) 280-2621

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

10th percentile

0.03x

Higher debt load relative to revenue than 10% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

93rd percentile

67%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

42nd percentile

$294,715

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

84th percentile

31%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

7.7%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$98,997,228

Up $23,274,882 (+31%) from 2020

Net Assets

Up

$98,683,067

Up $23,913,832 (+32%) from 2020

Liabilities

Down

$314,161

Down $638,950 (-67%) from 2020

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin93rd percentile

Revenue

Up

$11,276,060

Up $810,121 (+7.7%) from 2020

Expenses

Down

$3,722,859

Down $581,395 (-14%) from 2020

Net Income

Up

$7,553,201

Up $1,391,516 (+23%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2021

Assets$98,997,228
Liabilities$314,161
Net Assets$98,683,067
Open 2021 Filing

Operations Trend

Revenue Growth43rd 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

2021

Revenue$11,276,060
Expenses$3,722,859
Net Income$7,553,201
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 9, 2022
Return Version
2020v4.2
Gross Receipts
$11,276,060
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$66,720,653$89,862,019▲ $23,141,366
Accounts Receivable$3,417,250$3,709,689▲ $292,439
Land, Buildings, and Equipment, Net$3,682,094$3,549,126▼ $132,968
Cash and Non-Interest-Bearing Accounts$1,663,588$1,603,432▼ $60,156
Savings and Temporary Cash Investments$221,812$252,107▲ $30,295
Prepaid Expenses and Deferred Charges$16,949$20,855▲ $3,906
Total Assets$75,722,346$98,997,228▲ $23,274,882
Liabilities
Accounts Payable and Accrued Expenses$498,119$219,419▼ $278,700
Deferred Revenue$447,063$86,813▼ $360,250
Other Liabilities$7,929$7,929→ $0
Total Liabilities$953,111$314,161▼ $638,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$74,769,235$98,683,067▲ $23,913,832
Total Net Assets Fund Balance$74,769,235$98,683,067▲ $23,913,832
Total Liabilities and Net Assets / Fund Balance$75,722,346$98,997,228▲ $23,274,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,987,356$1,551,520$3,538,876
Land$1,561,770-$1,561,770
Other Land Buildings$0$236,503$236,503
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald SpectorExecutive DirectorFT$285,215$9,500$294,715
Steven FamaAttorneyFT$207,150$30,700$237,850
Alison HardyAttorneyFT$207,150$24,850$232,000
Sara NormanAttorneyFT$219,880$11,450$231,330
Corene KendrickAttorneyFT$184,055$6,450$190,505
Rita LomioAttorneyFT$153,000$8,250$161,250

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$812,912
Program Service Revenue
$8,391,602
Investment Income
$1,998,371
Other Revenue
$73,175
All Other Contributions
$43,888
Change in Net Assets
$7,553,201

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,276,060
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,360,631
Total Revenue per Audited Statements
$27,636,691
Total Revenue per Form 990
$11,276,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,191,882
Other Expenses$530,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,436,225$85,876-$1,522,101
Current Officers, Directors, Trustees, and Key Employees$1,094,343$85,565-$1,179,908
Other Employee Benefits$288,239$19,501-$307,740
Payroll Taxes$170,591$11,542-$182,133
Depreciation Depletion$100,608$32,360-$132,968
Fees for Services Other$118,462--$118,462
Information Technology-$53,597-$53,597
Occupancy$21,082$27,880-$48,962
Office Expenses$37,459$2,756-$40,215
Insurance$27,122$1,835-$28,957
Travel$12,132$1,278-$13,410
All Other Expenses$10,637$109-$10,746
Other Expenses$10,684$9,611-$10,684
Fees for Services Accounting-$4,000-$4,000
Total Functional Expenses$3,383,465$339,394$0$3,722,859

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,722,859
Total Expenses per Audited Statements$3,722,859
Total Expenses per Form 990$3,722,859
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Tenant Deposit$7,929
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

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

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

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

Form 990, Part VI, Section B, Line 15

“Compensation is reviewed by the board of directors. Efforts are made by researching industry data to determine the competitiveness of salaries and related benefits. The organization also utilizes an independent third party consultant to assist with compensation decisions.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 1023, form 990 and form 990-t (if applicable) available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Prison Law Office
EIN
94-2495939
Phone
5102802621
Address
1917 FIFTH STREET, BERKELEY, CA 94710

Signing Officer

Name
Donald Specter
Title
Executive Director
Phone
5102802621
Signed
2022-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Specter
Formed
1978
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
30
Volunteers
10

Preparer

Firm
Karlsson & Lane an Accountancy Corp
Address
4725 FIRST ST STE 226, PLEASANTON, CA 94566
Preparer
Penny L Lane CPA
Phone
9252715519
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization has evaulated its tax positions for all open tax years. In management's judgment there are no uncertain tax positions as of june 30, 2021.”

Raw XML AppendixShowing 400 of 633 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0498119
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0219419
IRS990/AccountsReceivableGrp/BOYAmt03417250
IRS990/AccountsReceivableGrp/EOYAmt03709689
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt043888
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0109
IRS990/AllOtherExpensesGrp/ProgramServicesAmt010637
IRS990/AllOtherExpensesGrp/TotalAmt010746
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05102802621
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01917 FIFTH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERKELEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094710
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01663588
IRS990/CashNonInterestBearingGrp/EOYAmt01603432
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt085565
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt01094343
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01179908
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0812912
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01998371
IRS990/CYOtherExpensesAmt0530977
IRS990/CYOtherRevenueAmt073175
IRS990/CYProgramServiceRevenueAmt08391602
IRS990/CYRevenuesLessExpensesAmt07553201
IRS990/CYSalariesCompEmpBnftPaidAmt03191882
IRS990/CYTotalExpensesAmt03722859
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011276060
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0447063
IRS990/DeferredRevenueGrp/EOYAmt086813
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt032360
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0100608
IRS990/DepreciationDepletionGrp/TotalAmt0132968
IRS990/Desc0PRISON LAW OFFICE IS COMMITTED TO PROTECTING THE CIVIL RIGHTS OF CALIFORNIA PRISONERS AND TO FOSTER COMMUNITY AWARENESS AND EDUCATION IN PRISON RELATED ISSUES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt030
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03383465
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04000
IRS990/FeesForServicesAccountingGrp/TotalAmt04000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0118462
IRS990/FeesForServicesOtherGrp/TotalAmt0118462
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt245.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt345.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt445.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt545.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt162.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt172.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt182.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt192.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt09500
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130700
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt224850
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt311450
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt46450
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt58250
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/PersonNm0DONALD SPECTOR
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVEN FAMA
IRS990/Form990PartVIISectionAGrp/PersonNm2ALISON HARDY
IRS990/Form990PartVIISectionAGrp/PersonNm3SARA NORMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4CORENE KENDRICK
IRS990/Form990PartVIISectionAGrp/PersonNm5RITA LOMIO
IRS990/Form990PartVIISectionAGrp/PersonNm6PENELOPE COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHELE WALKIN-HAWK
IRS990/Form990PartVIISectionAGrp/PersonNm8MARSHALL KRAUSE
IRS990/Form990PartVIISectionAGrp/PersonNm9HARLAN GROSSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRIS HIPPS
IRS990/Form990PartVIISectionAGrp/PersonNm11MARGARET JOHNS
IRS990/Form990PartVIISectionAGrp/PersonNm12CESAR LAGLEVA
IRS990/Form990PartVIISectionAGrp/PersonNm13JEAN LU
IRS990/Form990PartVIISectionAGrp/PersonNm14LAURA MAGNINI
IRS990/Form990PartVIISectionAGrp/PersonNm15MICHAEL MARCUM
IRS990/Form990PartVIISectionAGrp/PersonNm16RUTH MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm17SETH MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm18VISHAL SHAH
IRS990/Form990PartVIISectionAGrp/PersonNm19ADRIENNE YANDELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0285215
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1207150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2207150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3219880
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4184055
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5153000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt2ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt3ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt4ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0769024
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt011276060
IRS990/GrossRentsGrp/RealAmt073175
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt053597
IRS990/InformationTechnologyGrp/TotalAmt053597
IRS990/InsuranceGrp/ManagementAndGeneralAmt01835
IRS990/InsuranceGrp/ProgramServicesAmt027122
IRS990/InsuranceGrp/TotalAmt028957
IRS990/InvestmentIncomeGrp/ExclusionAmt01998371
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01998371
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt066720653
IRS990/InvestmentsPubTradedSecGrp/EOYAmt089862019
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01788023
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03682094
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03549126
IRS990/LandBldgEquipCostOrOtherBssAmt05337149
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt074769235
IRS990/NetAssetsOrFundBalancesEOYAmt098683067
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt073175
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt073175
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt016360631
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt074769235
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt098683067
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt027880
IRS990/OccupancyGrp/ProgramServicesAmt021082
IRS990/OccupancyGrp/TotalAmt048962
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02756
IRS990/OfficeExpensesGrp/ProgramServicesAmt037459
IRS990/OfficeExpensesGrp/TotalAmt040215
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019501
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0288239
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0307740
IRS990/OtherExpensesGrp/Desc0POSTAGE
IRS990/OtherExpensesGrp/Desc1OFFICE EQUIPMENT
IRS990/OtherExpensesGrp/Desc2DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3PRINTING AND REPRODUCTI
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02126
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11358
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29611
IRS990/OtherExpensesGrp/ProgramServicesAmt031428
IRS990/OtherExpensesGrp/ProgramServicesAmt120077
IRS990/OtherExpensesGrp/ProgramServicesAmt24376
IRS990/OtherExpensesGrp/ProgramServicesAmt310684
IRS990/OtherExpensesGrp/TotalAmt033554
IRS990/OtherExpensesGrp/TotalAmt121435
IRS990/OtherExpensesGrp/TotalAmt213987
IRS990/OtherExpensesGrp/TotalAmt310684
IRS990/OtherLiabilitiesGrp/BOYAmt07929
IRS990/OtherLiabilitiesGrp/EOYAmt07929
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt085876
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01436225
IRS990/OtherSalariesAndWagesGrp/TotalAmt01522101
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011542
IRS990/PayrollTaxesGrp/ProgramServicesAmt0170591
IRS990/PayrollTaxesGrp/TotalAmt0182133
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016949
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020855
IRS990/PrincipalOfficerNm0DONALD SPECTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0ATTORNEY FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08391602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08391602
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0863194
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01993747
IRS990/PYOtherExpensesAmt01235599
IRS990/PYOtherRevenueAmt015176
IRS990/PYProgramServiceRevenueAmt07593822
IRS990/PYRevenuesLessExpensesAmt06161685
IRS990/PYSalariesCompEmpBnftPaidAmt03068655
IRS990/PYTotalExpensesAmt04304254
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010465939
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt07553201
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt073175
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08391602
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0221812
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0252107
IRS990ScheduleA/FactsAndCircumstancesTestTxt0PUBLIC SUPPORT IS ABOVE 10% AND MOST OF THE INVESTED FUNDS THAT GENERATE INVESTMENT INCOME WERE RECEIVED FROM THE GENERAL PUBLIC AND/OR FROM A PUBLIC CHARITY.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0812912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0863194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0625234
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0634740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0742100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03678180
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01998371
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01993747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02054188
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01502218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01268135
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08816659
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt033215497
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.29440
IRS990ScheduleA/PublicSupportPY170Pct00.28590
IRS990ScheduleA/PublicSupportTotal170Amt03678180
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0812912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0863194
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0625234
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0634740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0742100
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03678180
IRS990ScheduleA/TotalSupportAmt012494839
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01987356
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01551520
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03538876
IRS990ScheduleD/ExpensesNotReportedAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,997,228
Liabilities
$314,161
Net assets
$98,683,067
Revenue
$11,276,060
Expenses
$3,722,859
Net income
$7,553,201
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
2021Detailed filing. Detailed filing data is available for this year.$99.0$0.31$98.7$11.3$3.72$7.55
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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