Civic Intelligence

Contra Costa Senior Legal Services

EIN 94-3021000 • 501(c)3 • Concord, CA

Profile

Lawyers are uniquely qualified to help identify and address legal issues that impede the ability of seniors to remain healthy and independent.

2702 Clayton Road 202Concord, CA 94519

www.ccsls.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.18x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$71,770

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,487,440

Up $160,415 (+12%) from 2023

Liabilities

Up

$241,919

Up $16,513 (+7.3%) from 2023

Net Assets

Up

$1,245,521

Up $143,902 (+13%) from 2023

Revenue

Up

$1,353,294

Up $410,767 (+44%) from 2023

Expenses

Up

$1,209,392

Up $228,677 (+23%) from 2023

Net Income

Up

$143,902

Up $182,090 (+477%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $83,976Liabilities 2011: $16,558Net Assets 2011: $67,4182011Assets 2012: $84,365Liabilities 2012: $14,747Net Assets 2012: $69,6182012Assets 2013: $70,302Liabilities 2013: $17,813Net Assets 2013: $52,4892013Assets 2014: $95,378Liabilities 2014: $7,675Net Assets 2014: $87,7032014Assets 2015: $340,230Liabilities 2015: $7,833Net Assets 2015: $332,3972015Assets 2016: $357,988Liabilities 2016: $6,698Net Assets 2016: $351,2902016Assets 2017: $327,468Liabilities 2017: $12,288Net Assets 2017: $315,1802017Assets 2018: $409,272Liabilities 2018: $20,324Net Assets 2018: $388,9482018Assets 2019: $540,533Liabilities 2019: $15,214Net Assets 2019: $525,3192019Assets 2020: $634,630Liabilities 2020: $174,566Net Assets 2020: $460,0642020Assets 2021: $754,689Liabilities 2021: $109,259Net Assets 2021: $645,4302021Assets 2022: $1,393,339Liabilities 2022: $253,532Net Assets 2022: $1,139,8072022Assets 2023: $1,327,025Liabilities 2023: $225,406Net Assets 2023: $1,101,6192023Assets 2024: $1,487,440Liabilities 2024: $241,919Net Assets 2024: $1,245,5212024

Highlighted filing

2024

Assets$1,487,440
Liabilities$241,919
Net Assets$1,245,521

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $244,285Expenses 2011: $236,009Net Income 2011: $8,2762011Revenue 2012: $236,913Expenses 2012: $234,713Net Income 2012: $2,2002012Revenue 2013: $224,532Expenses 2013: $241,661Net Income 2013: -$17,1292013Revenue 2014: $268,170Expenses 2014: $232,956Net Income 2014: $35,2142014Revenue 2015: $516,986Expenses 2015: $271,292Net Income 2015: $245,6942015Revenue 2016: $320,790Expenses 2016: $301,897Net Income 2016: $18,8932016Revenue 2017: $330,067Expenses 2017: $366,177Net Income 2017: -$36,1102017Revenue 2018: $559,800Expenses 2018: $486,032Net Income 2018: $73,7682018Revenue 2019: $696,931Expenses 2019: $560,560Net Income 2019: $136,3712019Revenue 2020: $539,885Expenses 2020: $604,910Net Income 2020: -$65,0252020Revenue 2021: $832,466Expenses 2021: $647,100Net Income 2021: $185,3662021Revenue 2022: $1,137,325Expenses 2022: $643,043Net Income 2022: $494,2822022Revenue 2023: $942,527Expenses 2023: $980,715Net Income 2023: -$38,1882023Revenue 2024: $1,353,294Expenses 2024: $1,209,392Net Income 2024: $143,9022024

Highlighted filing

2024

Revenue$1,353,294
Expenses$1,209,392
Net Income$143,902

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.24$1.25$1.35$1.21$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.23$1.10$0.94$0.98$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.39$0.25$1.14$1.14$0.64$0.49
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.11$0.65$0.83$0.65$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.17$0.46$0.54$0.60$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.53$0.70$0.56$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.02$0.39$0.56$0.49$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.33$0.37$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.32$0.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.52$0.27$0.25
2014Summary only. Only limited summary data is available for this year.$0.10$0.01$0.09$0.27$0.23$0.04
2013Summary only. Only limited summary data is available for this year.$0.07$0.02$0.05$0.22$0.24$0.02
2012Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.24$0.23$0.00
2011Summary only. Only limited summary data is available for this year.$0.08$0.02$0.07$0.24$0.24$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,353,294
Mission and Program Overview

Mission

To provide free legal services for the elderly of contra costa county

Contra Costa Senior Legal Services provides free legal advice, assistance, representation, advocacy, and education for Contra Costa County residents aged 60 and older, giving particular attention to legal problems adversely affecting our clients access to housing, economic security and prevention of physical, psychological or economic abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$581,548$591,972▲ $10,424
Accounts Receivable$436,921$545,977▲ $109,056
Cash and Non-Interest-Bearing Accounts$112,504$183,809▲ $71,305
Intangible Assets-$138,988-
Prepaid Expenses and Deferred Charges$11,258$14,657▲ $3,399
Land, Buildings, and Equipment, Net$2,558$10,437▲ $7,879
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$1,327,025$1,487,440▲ $160,415
Other Assets Total$182,236$1,600▼ $180,636
Liabilities
Other Liabilities$203,850$143,995▼ $59,855
Accounts Payable and Accrued Expenses$21,556$97,924▲ $76,368
Total Liabilities$225,406$241,919▲ $16,513
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$851,091$936,733▲ $85,642
Net Assets With Donor Restrictions$250,528$308,788▲ $58,260
Total Net Assets Fund Balance$1,101,619$1,245,521▲ $143,902
Total Liabilities and Net Assets / Fund Balance$1,327,025$1,487,440▲ $160,415

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$44,835$44,835
Leasehold Improvements$10,437$31,835$42,272
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth WhiteInt. Exe. DirectorFT$71,770$71,770
Matthew HulseExecutive DirectorFT$45,442$45,442

Board Members and Trustees

NameTitle
Camarin MadiganPresident
Stephanie HayesVice-President
Eliot AdelsonDirector
Gerald RichardsDirector
Graham DoudsDirector
Matthew S TothDirector
Rob BramsonDirector
Jeffrey M HamerlingEmeritus
Deborah LevySecretary
Steve SpaffordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,341,174
Program Service Revenue
$0
Investment Income
$10,424
Other Revenue
$1,696
All Other Contributions
$306,402
Change in Net Assets
$143,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,353,294
Revenue Not Reported on Form 990
$393,200
Total Revenue per Audited Statements
$1,746,494
Total Revenue per Form 990
$1,353,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$918,988
Other Expenses$290,404
Total Fundraising Expense$30,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,237$36,908$10,066$654,211
Current Officers, Directors, Trustees, and Key Employees$117,000$7,111$1,939$126,050
Information Technology$61,900$7,917$2,159$71,976
Payroll Taxes$55,884$3,353$915$60,152
Other Employee Benefits$47,010$2,821$769$50,600
Fees for Services Other$40,583$4,375$1,193$46,151
Depreciation Depletion$38,017$4,863$1,326$44,206
Fees for Services Accounting-$35,622-$35,622
Pension Plan Contributions$25,990$1,560$425$27,975
Office Expenses$13,928$2,037$486$16,451
Occupancy$11,200$1,433$389$13,022
Insurance$9,202$1,177$321$10,700
Travel$8,053$1,030$281$9,364
Other Expenses$6,107$1,400$158$6,107
Fees for Services Legal$219--$219
Total Functional Expenses$1,065,272$113,243$30,877$1,209,392

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,602,592
Expenses per Audited Statements$1,209,392
Total Expenses per Form 990$1,209,392
Expenses Not Reported on Form 990$393,200
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
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
Lease Equipment Liability$105,861
Operating lease liabilities$38,134
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

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

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

Members of the board of directors review all potential conflicts of interest periodically. Top management and all board members are required to disclose potential conflicts and any related party affiliations. The organization seeks fulltransparency on all relationships. Any potential conflicts (in fact or appearance)are discussed openly and resolved in accordance with the organization's policies andprocedures.

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

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure thatthe process is thorough and transparent in accordance with irs guidelines and theorganization's policies and procedures.

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

Compensation of other personnel and highly compensated employees is reviewedperiodically by members of management. Efforts are made to secure compensation datafrom industry sources in order to determine competitiveness and appropriateness ofsalaries and all related benefits. All decisions are then documented in personnelfiles.

Form 990, Part VI, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in concord,california.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electroniccopies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Contra Costa Senior Legal Services
EIN
94-3021000
Phone
9256097900
Address
2702 Clayton Road 202, Concord, CA 94519

Signing Officer

Name
Matthew Hulse
Title
Exec. Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Camarin Madigan
Formed
1986
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
25

Preparer

Firm
Harshwal & Company Llp
Address
11405 W BERNARDO CT STE A, SAN DIEGO, CA 92127
Preparer
Sanwar Harshwal CPA
Phone
8589390017
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

RESIDENT EMPOWERMENT PROGRAM and Home Ownership Protection for Elders CEASED TO EXIST IN THE CURRENT YEAR.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 50(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi)and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1)and(3) respectively.The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. The Organization is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the years ended June 30,2024, and 2023.The Organization has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities, and management is confident that the Organization will continue to satisfy all federal and state statutes in order to qualify for continued tax exemption status.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Matthew Hulse
IRS990/Form990PartVIISectionAGrp/PersonNm2Camarin Madigan
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IRS990/Form990PartVIISectionAGrp/PersonNm4Steve Spafford
IRS990/Form990PartVIISectionAGrp/PersonNm5Deborah Levy
IRS990/Form990PartVIISectionAGrp/PersonNm6Rob Bramson
IRS990/Form990PartVIISectionAGrp/PersonNm7Graham Douds
IRS990/Form990PartVIISectionAGrp/PersonNm8Gerald Richards
IRS990/Form990PartVIISectionAGrp/PersonNm9Eliot Adelson
IRS990/Form990PartVIISectionAGrp/PersonNm10Matthew S Toth
IRS990/Form990PartVIISectionAGrp/PersonNm11Jeffrey M Hamerling
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