Civic Intelligence

National Center for Youth Law

EIN 94-2506933 • 501(c)3 • Oakland, CA

View Organization Page

Profile

For over 50 years, the National Center for Youth Law has put children and youth at the heart of the fight for justice. Guided by their insights, we use litigation, policy change, partnerships, and research to ensure that every child's rights are protected and every voice is heard.

1212 Broadway 600Oakland, CA 94612

www.youthlaw.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.08x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.11x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

18th percentile

-8.4%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$339,690

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

9th percentile

-9.8%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$22,780,127

Down $2,476,682 (-9.8%) from 2023

Liabilities

Down

$1,919,804

Down $795,612 (-29%) from 2023

Net Assets

Down

$20,860,323

Down $1,681,070 (-7.5%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin18th percentile

Revenue

Up

$18,263,729

Up $4,468,641 (+32%) from 2023

Expenses

Up

$19,797,644

Up $765,358 (+4.0%) from 2023

Net Income

Up

-$1,533,915

Up $3,703,283 (+71%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$40M$30M$20M$10M$0Assets 2011: $1,499,315Liabilities 2011: $109,238Net Assets 2011: $1,390,0772011Assets 2012: $3,167,768Liabilities 2012: $111,074Net Assets 2012: $3,056,6942012Assets 2013: $3,717,156Liabilities 2013: $161,169Net Assets 2013: $3,555,9872013Assets 2014: $6,249,636Liabilities 2014: $302,956Net Assets 2014: $5,946,6802014Assets 2015: $5,293,787Liabilities 2015: $412,117Net Assets 2015: $4,881,6702015Assets 2016: $6,317,228Liabilities 2016: $533,589Net Assets 2016: $5,783,6392016Assets 2017: $6,221,768Liabilities 2017: $659,152Net Assets 2017: $5,562,6162017Assets 2018: $9,973,202Liabilities 2018: $980,927Net Assets 2018: $8,992,2752018Assets 2019: $13,316,197Liabilities 2019: $1,069,130Net Assets 2019: $12,247,0672019Assets 2020: $16,937,475Liabilities 2020: $2,668,235Net Assets 2020: $14,269,2402020Assets 2021: $22,722,399Liabilities 2021: $1,401,845Net Assets 2021: $21,320,5542021Assets 2022: $31,323,967Liabilities 2022: $3,581,234Net Assets 2022: $27,742,7332022Assets 2023: $25,256,809Liabilities 2023: $2,715,416Net Assets 2023: $22,541,3932023Assets 2024: $22,780,127Liabilities 2024: $1,919,804Net Assets 2024: $20,860,3232024

Highlighted filing

2024

Assets$22,780,127
Liabilities$1,919,804
Net Assets$20,860,323
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $2,226,507Expenses 2011: $2,165,726Net Income 2011: $60,7812011Revenue 2012: $3,851,465Expenses 2012: $2,240,115Net Income 2012: $1,611,3502012Revenue 2013: $3,214,557Expenses 2013: $2,853,136Net Income 2013: $361,4212013Revenue 2014: $6,292,075Expenses 2014: $3,938,685Net Income 2014: $2,353,3902014Revenue 2015: $3,954,384Expenses 2015: $4,994,506Net Income 2015: -$1,040,1222015Revenue 2016: $6,122,751Expenses 2016: $5,300,927Net Income 2016: $821,8242016Revenue 2017: $6,539,596Expenses 2017: $6,884,801Net Income 2017: -$345,2052017Revenue 2018: $13,027,915Expenses 2018: $9,551,275Net Income 2018: $3,476,6402018Revenue 2019: $14,347,732Expenses 2019: $11,117,561Net Income 2019: $3,230,1712019Revenue 2020: $13,914,890Expenses 2020: $11,933,187Net Income 2020: $1,981,7032020Revenue 2021: $21,981,853Expenses 2021: $14,930,539Net Income 2021: $7,051,3142021Revenue 2022: $23,935,846Expenses 2022: $17,513,667Net Income 2022: $6,422,1792022Revenue 2023: $13,795,088Expenses 2023: $19,032,286Net Income 2023: -$5,237,1982023Revenue 2024: $18,263,729Expenses 2024: $19,797,644Net Income 2024: -$1,533,9152024

Highlighted filing

2024

Revenue$18,263,729
Expenses$19,797,644
Net Income-$1,533,915
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$22,780,127
Liabilities
$1,919,804
Net assets
$20,860,323
Revenue
$18,263,729
Expenses
$19,797,644
Net income
-$1,533,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$22.8$1.92$20.9$18.3$19.8$1.53
2023Summary only. Only limited summary data is available for this year.$25.3$2.72$22.5$13.8$19.0$5.24
2022Summary only. Only limited summary data is available for this year.$31.3$3.58$27.7$23.9$17.5$6.42
2021Summary only. Only limited summary data is available for this year.$22.7$1.40$21.3$22.0$14.9$7.05
2020Summary only. Only limited summary data is available for this year.$16.9$2.67$14.3$13.9$11.9$1.98
2019Summary only. Only limited summary data is available for this year.$13.3$1.07$12.2$14.3$11.1$3.23
2018Summary only. Only limited summary data is available for this year.$9.97$0.98$8.99$13.0$9.55$3.48
2017Summary only. Only limited summary data is available for this year.$6.22$0.66$5.56$6.54$6.88$0.35
2016Summary only. Only limited summary data is available for this year.$6.32$0.53$5.78$6.12$5.30$0.82
2015Summary only. Only limited summary data is available for this year.$5.29$0.41$4.88$3.95$4.99$1.04
2014Summary only. Only limited summary data is available for this year.$6.25$0.30$5.95$6.29$3.94$2.35
2013Summary only. Only limited summary data is available for this year.$3.72$0.16$3.56$3.21$2.85$0.36
2012Summary only. Only limited summary data is available for this year.$3.17$0.11$3.06$3.85$2.24$1.61
2011Summary only. Only limited summary data is available for this year.$1.50$0.11$1.39$2.23$2.17$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.2
Gross Receipts
$40,557,869
Mission and Program Overview

Mission

The National Center for Youth Law is a non-profit that helps low-income children achieve their potential by transforming the public agencies that serve them.

For over 50 years, the National Center for Youth Law has put children and youth at the heart of the fight for justice. Guided by their insights, we use litigation, policy change, partnerships, and research to ensure that every child's rights are protected and every voice is heard.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,294,233$12,134,309▼ $1,159,924
Savings and Temporary Cash Investments$4,297,995$4,485,575▲ $187,580
Pledges and Grants Receivable$4,697,292$4,127,072▼ $570,220
Accounts Receivable$1,006,365$908,261▼ $98,104
Cash and Non-Interest-Bearing Accounts$560,752$521,897▼ $38,855
Prepaid Expenses and Deferred Charges$348,166$305,381▼ $42,785
Land, Buildings, and Equipment, Net$61,111$3,832▼ $57,279
Total Assets$25,256,809$22,780,127▼ $2,476,682
Other Assets Total$990,895$293,800▼ $697,095
Liabilities
Accounts Payable and Accrued Expenses$1,696,114$1,668,671▼ $27,443
Other Liabilities$1,019,302$251,133▼ $768,169
Total Liabilities$2,715,416$1,919,804▼ $795,612
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,367,663$12,608,515▼ $759,148
Net Assets With Donor Restrictions$9,173,730$8,251,808▼ $921,922
Total Net Assets Fund Balance$22,541,393$20,860,323▼ $1,681,070
Total Liabilities and Net Assets / Fund Balance$25,256,809$22,780,127▼ $2,476,682

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$394,259$394,259
Equipment$0$199,262$199,262
Leasehold Improvements$3,832$137,807$141,639
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shakti BelwayExecutive DirectorFT$311,507$28,183$339,690
Brenda ShumSenior Directing Attorney (end 9/24)FT$166,672$131,354$298,026
Karla JamesDep. Director Finance & OperationsFT$240,274$33,964$274,238
Rebecca GudemanSenior Director, HealthFT$176,017$41,674$217,691
Laura FrancoisSenior Dir., Compassionate Ed. Sys.FT$179,725$35,228$214,953
Neha DesaiSenior Director, ImmigrationFT$193,428$9,994$203,422
Francis GuzmanSenior Director, Youth JusticeFT$182,825$19,582$202,407
Kate Walker-BrownSr. Dir., Collab. Responses to CSEFT$188,460$7,825$196,285

Board Members and Trustees

NameTitle
Mary BissellPresident
Mona TawataoVice President
Frank FiggersBoard Member
Jason OkonofuaBoard Member
June DipchandBoard Member
Laura K LinBoard Member
Lori SchechterBoard Member
Peter B EdelmanBoard Member
Preetha ChakrabartiBoard Member
Sandeep SolankiBoard Member
Sophie FanelliBoard Member
Christopher WuBoard Member (end 12/24)
Mary E McCutcheonBoard Member (end 12/24)
Denise ForteSecretary
Brian RoccaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
vChief LLCTemporary Chief of Staff2155 Middleton Beach Road, Middleton, WI 53562$192,680
Grant InternationalDevelopment Support777 Brickell Avenue 500-97777, Miami, FL 33131$105,224
Revenue and Support

Revenue Composition

Contributions and Grants
$16,836,620
Program Service Revenue
$679,342
Investment Income
$746,436
Other Revenue
$1,331
All Other Contributions
$13,316,660
Change in Net Assets
$-1,533,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,263,729
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,264,182
Total Revenue per Audited Statements
$19,527,911
Total Revenue per Form 990
$18,263,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,602,611
Other Expenses$4,030,080
Total Fundraising Expense$1,379,127
Grants and Similar Amounts Paid$1,164,953
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,333,838$721,290$845,489$10,900,617
Fees for Services Other$764,400$707,882$145,904$1,618,186
Other Employee Benefits$1,303,576$94,554$105,555$1,503,685
Grants to Domestic Orgs$1,164,953--$1,164,953
Current Officers, Directors, Trustees, and Key Employees$298,026$562,974$50,954$911,954
Payroll Taxes$719,775$78,338$67,693$865,806
Occupancy$579,877$115,573$51,195$746,645
Information Technology$449,951$116,012$48,692$614,655
Travel$425,278$57,937$8,730$491,945
Pension Plan Contributions$374,177$17,332$29,040$420,549
Office Expenses$79,301$48,218$6,407$133,926
Insurance$62,970$5,259$5,239$73,468
Depreciation Depletion$43,690$9,824$3,765$57,279
Other Expenses$21,305$29,570$126$51,001
Conferences and Meetings$28,246$15,767$1,599$45,612
Fees for Services Accounting-$35,500-$35,500
Advertising$1,732$167$76$1,975
Total Functional Expenses$15,755,867$2,662,650$1,379,127$19,797,644

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$21,065,928
Expenses per Audited Statements$19,797,644
Total Expenses per Form 990$19,797,644
Expenses Not Reported on Form 990$1,268,284
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Children's Law Center of CaliforniaMonterey Park, CA501(c)3Collaborative Responses to Commercial Sexual Exploitation sub-grant$179,667
John Burton FoundationSan Francisco, CA501(c)3To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.$175,000
Amelia Ann Adams Whole Life CenterStockton, CA501(c)3Youth Justice Initiative sub-grant$150,000
Kids in Konflict IncRiverside, CA501(c)3Youth Justice Initiative sub-grant$150,000
Be Smooth IncStockton, CA501(c)3Youth Justice Initiative sub-grant$100,000
Children's Home of StocktonStockton, CA501(c)3Youth Justice Initiative sub-grant$100,000
Neighborhood College Youth Opportunity ProgramRiverside, CA501(c)3Youth Justice Initiative sub-grant$100,000
University Auxiliary Services IncLos Angeles, CA501(c)3Collaborative Responses to Commercial Sexual Exploitation sub-grant$57,436
Community InitiativesOakland, CA501(c)3Training and in-session coaching$20,000
WestCoast Children's ClinicOakland, CA501(c)3Collaborative Responses to Commercial Sexual Exploitation sub-grant$20,000
Advocating 4 Kids IncVirginia Beach, VA501(c)3Education participatory research grant$15,000
Alliance for Children's RightsLos Angeles, CA501(c)3To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.$15,000
California Youth ConnectionOakland, CA501(c)3Mental Health Sub-grant$15,000
Knowledge Shop LALos Angeles, CA501(c)3Education participatory research grant$15,000
Public CounselLos Angeles, CA501(c)3To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.$15,000
California Latinas for Reproductive JusticeLos Angeles, CA501(c)3To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.$11,000
Youth Law CenterSan Francisco, CA501(c)3Mental Health Sub-grant$10,850
Planned Parenthood Pasadena and San Gabriel Valley IncPasadena, CA501(c)3To support development of a resilient collective impact campaign and related activities that will increase access to reproductive and sexual health care and information, and in the long run, significantly reduce the number of unwanted pregnancies in foster youth in Los Angeles County.$10,000
Fostering UnityDavis, CA501(c)3Youth Justice Initiative sub-grant$6,000
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating leases liability$251,133
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 Form 990 is reviewed by the Senior Controller, the Executive Director and members of the board prior to filing.”

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

“Board members are required to review the conflict of interest policy and sign the document declaring that they either have no conflicts or are disclosing any conflicts. Staff members are sent a copy of the updated personnel handbook annually (which includes the conflicts of interest policy) and are required to sign that they have received and agree to comply with the handbook. Any potential conflicts of interest are reviewed as they occur and resolved and documented in the board minutes.”

Form 990, Part VI, Section B, line 15

“The salary of the Executive Director of NCYL is set by the Board of Directors. The Board determines the Director's salary on an annual basis and considers, among other factors, the salaries of executive directors at comparable non-profit organizations. When positions are hired or promoted, independent consultants provide a market analysis that includes comparative survey data to substantiate salaries. The salary of the Executive Director normally becomes effective on January 1st of each year. Compensation for officers and key employees is determined pursuant to a written policy.”

Form 990, Part VI, Section C, line 19

“Documentation is available upon request and on certain public websites including NCYL's website.”

Filing and Contact Details

Filer

Filer Name
National Center for Youth Law
EIN
94-2506933
Phone
5108358098
Address
1212 Broadway 600, Oakland, CA 94612

Signing Officer

Name
Shakti Belway
Title
Executive Director
Phone
5108358098
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shakti Belway
Formed
1978
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
13
Employees
116
Volunteers
35

Preparer

Firm
Harrington Group CPAs LLP
Address
2698 Mataro Street, Pasadena, CA 91107
Preparer
Carlos A Davis CPA
Phone
6264036801
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Discount on Long-Term Receivables -143,053.”

Financial Statement Notes

Part X, Line 2:

“NCYL is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by NCYL in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. NCYL's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.”

Raw XML AppendixShowing 400 of 987 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.

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IRS990/ActivityOrMissionDesc0For over 50 years, the National Center for Youth Law has put children and youth at the heart of the fight for justice. Guided by their insights, we use litigation, policy change, partnerships, and research to ensure that every child's rights are protected and every voice is heard.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Mary Bissell
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IRS990/Form990PartVIISectionAGrp/PersonNm4Preetha Chakrabarti
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IRS990/Form990PartVIISectionAGrp/PersonNm6Peter B Edelman
IRS990/Form990PartVIISectionAGrp/PersonNm7Sophie Fanelli
IRS990/Form990PartVIISectionAGrp/PersonNm8Frank Figgers
IRS990/Form990PartVIISectionAGrp/PersonNm9Laura K Lin
IRS990/Form990PartVIISectionAGrp/PersonNm10Mary E McCutcheon
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IRS990/Form990PartVIISectionAGrp/PersonNm12Lori Schechter
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IRS990/Form990PartVIISectionAGrp/PersonNm14Christopher Wu
IRS990/Form990PartVIISectionAGrp/PersonNm15Shakti Belway
IRS990/Form990PartVIISectionAGrp/PersonNm16Karla James
IRS990/Form990PartVIISectionAGrp/PersonNm17Brenda Shum
IRS990/Form990PartVIISectionAGrp/PersonNm18Kate Walker-Brown
IRS990/Form990PartVIISectionAGrp/PersonNm19Neha Desai
IRS990/Form990PartVIISectionAGrp/PersonNm20Laura Francois
IRS990/Form990PartVIISectionAGrp/PersonNm21Francis Guzman
IRS990/Form990PartVIISectionAGrp/PersonNm22Rebecca Gudeman
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Senior Directing Attorney (end 9/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt18Sr. Dir., Collab. Responses to CSE
IRS990/Form990PartVIISectionAGrp/TitleTxt19Senior Director, Immigration
IRS990/Form990PartVIISectionAGrp/TitleTxt20Senior Dir., Compassionate Ed. Sys.
IRS990/Form990PartVIISectionAGrp/TitleTxt21Senior Director, Youth Justice
IRS990/Form990PartVIISectionAGrp/TitleTxt22Senior Director, Health
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IRS990/MissionDesc0For over 50 years, the National Center for Youth Law has put children and youth at the heart of the fight for justice. Guided by their insights, we use litigation, policy change, partnerships, and research to ensure that every child's rights are protected and every voice is heard.
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