Civic Intelligence

East Bay Community Law Center

EIN 94-3042565 • 501(c)3 • Berkeley, CA

Profile

East bay community law center's mission is to promote justice and build a more healthy, secure, productive and hopeful community by providing: 1) legal services and policy advocacy that responds to the needs of low-income communities, (continued on schedule o)and 2) law training that prepares future attorneys to be skilled and principled advocates committed to finding innovative solutions to the causes and conditions of proverty.

2921 Adeline StreetBerkeley, CA 94703

www.ebclc.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.35x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

7th percentile

-41%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$205,143

Higher top officer pay than 56% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$10,675,161

Down $2,557,422 (-19%) from 2023

Liabilities

Up

$2,560,133

Up $286,262 (+13%) from 2023

Net Assets

Down

$8,115,028

Down $2,843,684 (-26%) from 2023

Revenue

Down

$7,386,519

Down $3,771,544 (-34%) from 2023

Expenses

Up

$10,383,215

Up $375,286 (+3.7%) from 2023

Net Income

Down

-$2,996,696

Down $4,146,830 (-361%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,642,138Liabilities 2011: $494,872Net Assets 2011: $4,147,2662011Assets 2012: $4,679,992Liabilities 2012: $488,199Net Assets 2012: $4,191,7932012Assets 2013: $4,223,582Liabilities 2013: $367,094Net Assets 2013: $3,856,4882013Assets 2014: $4,279,599Liabilities 2014: $302,359Net Assets 2014: $3,977,2402014Assets 2015: $4,741,445Liabilities 2015: $599,440Net Assets 2015: $4,142,0052015Assets 2016: $5,660,658Liabilities 2016: $865,504Net Assets 2016: $4,795,1542016Assets 2017: $6,239,088Liabilities 2017: $938,151Net Assets 2017: $5,300,9372017Assets 2018: $5,635,232Liabilities 2018: $1,018,615Net Assets 2018: $4,616,6172018Assets 2019: $5,941,172Liabilities 2019: $1,200,114Net Assets 2019: $4,741,0582019Assets 2020: $6,903,324Liabilities 2020: $1,518,593Net Assets 2020: $5,384,7312020Assets 2021: $10,403,482Liabilities 2021: $1,370,992Net Assets 2021: $9,032,4902021Assets 2022: $11,582,966Liabilities 2022: $1,848,056Net Assets 2022: $9,734,9102022Assets 2023: $13,232,583Liabilities 2023: $2,273,871Net Assets 2023: $10,958,7122023Assets 2024: $10,675,161Liabilities 2024: $2,560,133Net Assets 2024: $8,115,0282024

Highlighted filing

2024

Assets$10,675,161
Liabilities$2,560,133
Net Assets$8,115,028

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,652,633Expenses 2011: $2,773,761Net Income 2011: -$121,1282011Revenue 2012: $3,146,047Expenses 2012: $3,057,643Net Income 2012: $88,4042012Revenue 2013: $2,994,790Expenses 2013: $3,404,884Net Income 2013: -$410,0942013Revenue 2014: $3,468,351Expenses 2014: $3,427,498Net Income 2014: $40,8532014Revenue 2015: $3,966,095Expenses 2015: $3,785,491Net Income 2015: $180,6042015Revenue 2016: $5,221,139Expenses 2016: $4,499,749Net Income 2016: $721,3902016Revenue 2017: $5,562,525Expenses 2017: $5,156,412Net Income 2017: $406,1132017Revenue 2018: $6,565,765Expenses 2018: $7,306,816Net Income 2018: -$741,0512018Revenue 2019: $8,431,155Expenses 2019: $8,322,209Net Income 2019: $108,9462019Revenue 2020: $10,442,729Expenses 2020: $9,797,679Net Income 2020: $645,0502020Revenue 2021: $12,280,227Expenses 2021: $8,969,170Net Income 2021: $3,311,0572021Revenue 2022: $10,466,463Expenses 2022: $9,510,520Net Income 2022: $955,9432022Revenue 2023: $11,158,063Expenses 2023: $10,007,929Net Income 2023: $1,150,1342023Revenue 2024: $7,386,519Expenses 2024: $10,383,215Net Income 2024: -$2,996,6962024

Highlighted filing

2024

Revenue$7,386,519
Expenses$10,383,215
Net Income-$2,996,696

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.7$2.56$8.12$7.39$10.4$3.00
2023Detailed filing. Detailed filing data is available for this year.$13.2$2.27$11.0$11.2$10.0$1.15
2022Detailed filing. Detailed filing data is available for this year.$11.6$1.85$9.73$10.5$9.51$0.96
2021Detailed filing. Detailed filing data is available for this year.$10.4$1.37$9.03$12.3$8.97$3.31
2020Detailed filing. Detailed filing data is available for this year.$6.90$1.52$5.38$10.4$9.80$0.65
2019Detailed filing. Detailed filing data is available for this year.$5.94$1.20$4.74$8.43$8.32$0.11
2018Detailed filing. Detailed filing data is available for this year.$5.64$1.02$4.62$6.57$7.31$0.74
2017Detailed filing. Detailed filing data is available for this year.$6.24$0.94$5.30$5.56$5.16$0.41
2016Detailed filing. Detailed filing data is available for this year.$5.66$0.87$4.80$5.22$4.50$0.72
2015Summary only. Only limited summary data is available for this year.$4.74$0.60$4.14$3.97$3.79$0.18
2014Summary only. Only limited summary data is available for this year.$4.28$0.30$3.98$3.47$3.43$0.04
2013Summary only. Only limited summary data is available for this year.$4.22$0.37$3.86$2.99$3.40$0.41
2012Summary only. Only limited summary data is available for this year.$4.68$0.49$4.19$3.15$3.06$0.09
2011Summary only. Only limited summary data is available for this year.$4.64$0.49$4.15$2.65$2.77$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$7,386,519
Mission and Program Overview

Mission

East bay community law center's mission is to promote justice and build a more healthy, secure, productive and hopeful community by providing: 1) legal services and policy advocacy that responds to the needs of low-income communities, (continued on schedule o)and 2) law training that prepares future attorneys to be skilled and principled advocates committed to finding innovative solutions to the causes and conditions of proverty.

The largest provider of free legal services in alameda county, (continued on schedule o)assisting low income community members with housing, health, immigration, public benefits, criminal records, education rights, juvenile defense, consumer debt, homelessness, economic development and other general civil legal issues, while providing clinical training for law students to prepare them to be skilled and principled advocates committed to finding innovative solutions to the causes and conditions of poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$3,871,813$4,133,822▲ $262,009
Investments in Publicly Traded Securities$1,909,154$2,104,595▲ $195,441
Savings and Temporary Cash Investments$4,117,774$1,945,599▼ $2,172,175
Land, Buildings, and Equipment, Net$1,416,974$1,372,949▼ $44,025
Cash and Non-Interest-Bearing Accounts$805,867$238,513▼ $567,354
Prepaid Expenses and Deferred Charges$169,674$113,472▼ $56,202
Accounts Receivable$12,941$80▼ $12,861
Total Assets$13,232,583$10,675,161▼ $2,557,422
Other Assets Total$928,386$766,131▼ $162,255
Liabilities
Other Liabilities$1,334,682$1,140,692▼ $193,990
Accounts Payable and Accrued Expenses$627,912$1,019,657▲ $391,745
Deferred Revenue$311,277$399,784▲ $88,507
Total Liabilities$2,273,871$2,560,133▲ $286,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,789,910$4,108,018▼ $1,681,892
Net Assets With Donor Restrictions$5,168,802$4,007,010▼ $1,161,792
Total Net Assets Fund Balance$10,958,712$8,115,028▼ $2,843,684
Total Liabilities and Net Assets / Fund Balance$13,232,583$10,675,161▼ $2,557,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$964,288$728,926$1,693,214
Land$400,186-$400,186
Equipment$0$245,926$245,926
Leasehold Improvements$8,475-$8,475
Other Assets Org$726,563--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zoe PolkExecutive DirectorFT$178,229$26,914$205,143
Rosa BayDeputy DirectorFT$143,010$27,144$170,154
Martha BrownDirector of Finance (thru 10/23)FT$120,254$43,664$163,918
Jay KimDeputy DirectorFT$139,656$22,458$162,114
Taima BeyahChief People & Culture Officer (thru 01/24)FT$111,317$27,929$139,246
Ramon Becerra AlcantarDirector of OperationsFT$112,032$19,173$131,205
Julia StewartDirector of Finance (as of 10/23)FT$107,469$18,835$126,304
Maureen KildeeStaff Attorney (thru 11/23)FT$108,694$13,165$121,859
Theo CuisonImmigration Program DirectorFT$105,343$8,283$113,626
Marc JanowitzSenior AttorneyFT$104,808$300$105,108

Board Members and Trustees

NameTitle
Tiffany ThomasBoard Chair
Michael NgBoard Chair Emeritus
Monique LiburdBoard Vice Chair
Abhay AnejaBoard Member
Amanda KarlBoard Member
Daven LowhurstBoard Member
Divya GopalBoard Member
E Venessa HenlonBoard Member
Luan HuynhBoard Member
Luke ApfeldBoard Member
Marian Avila BreachBoard Member
Michael KwunBoard Member
Michelle Natividad RodriguezBoard Member
Michelle Wilde AndersonBoard Member
Sandra JohnsonBoard Member
Sneh RaoBoard Member
Stephanie DanielsBoard Member
Steven ZieffBoard Member
Gabby AreasBoard Member (thru 06/24)
Jocelyn GomezBoard Member (thru 06/24)
Christin HillBoard Pro Bono Director
Easha AnandBoard Secretary
Maureen SheehyBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,053,099
Program Service Revenue
$1,187,814
Investment Income
$145,606
Other Revenue
$0
All Other Contributions
$2,404,596
Change in Net Assets
$-2,996,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,377,610
Revenue Not Reported on Financial Statements
$8,909
Revenue Not Reported on Form 990
$255,429
Total Revenue per Audited Statements
$7,633,039
Total Revenue per Form 990
$7,386,519
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,842,655
Other Expenses$1,240,334
Total Fundraising Expense$527,158
Grants and Similar Amounts Paid$300,226
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,393,647$819,607$269,586$6,482,840
Other Employee Benefits$889,960$80,900$48,378$1,019,238
Current Officers, Directors, Trustees, and Key Employees$258,477$417,859$119,491$795,827
Payroll Taxes$426,984$89,322$28,444$544,750
Occupancy$257,209$47,039$15,396$319,644
Office Expenses$208,151$55,995$15,072$279,218
Fees for Services Other$69,076$130,332$17,184$216,592
Grants to Domestic Orgs$169,721--$169,721
Grants to Domestic Individuals$130,505--$130,505
Insurance$40,131$8,480$2,406$51,017
Depreciation Depletion$35,426$6,479$2,120$44,025
Fees for Services Accounting-$38,244-$38,244
Conferences and Meetings$24,787$5,496$1,898$32,181
Fees for Services Lobbying$22,145--$22,145
Travel$18,092$735$68$18,895
Fees for Services Legal-$15,595-$15,595
Fees for Service Investment Mgmnt Fees-$8,909-$8,909
Other Expenses$0$3,981$2,101$6,082
Interest-$5,345-$5,345
Total Functional Expenses$8,079,590$1,776,467$527,158$10,383,215

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,476,723
Total Expenses per Form 990$10,383,215
Expenses per Audited Statements$10,374,306
Expenses Not Reported on Form 990$102,417
Expenses Not Reported on Financial Statements$8,909
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eden Council for Hope & OpportunityHayward, CA501(c)(3)Legal Services and Community Outreach$76,800
Causa Justa Just CauseOakland, CA501(c)(3)Legal Services and Community Outreach$51,585
Centro Legal De La RazaOakland, CA501(c)(3)Legal Services and Community Outreach$34,166
Mandela PartnersOakland, CA501(c)(3)Legal Services and Community Outreach$7,170
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
Lease Liabilities$791,984
Client Trust Fund Payable$348,708
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
No
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 intially reviewed by the director of finance, with the final draft version reviewed by the board treasurer and the board chair.

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

Board members, officers, and key employees are required to submit disclosure forms annually at the june board meeting. The director of finance is responsible for following up with any board members not in attendance at the june meeting. When a conflict or appearance of a conflict arises, the executive committee shall determine whether to disclose the matter to the entire board to determine what, if any, action to take consistent with the by-laws of the east bay community law center. The person with the conflict, potential conflict, or apparent conflict shall not be involved in deciding what action, if any, to take but may provide information on the matter to the decision-maker(s), all of whom must be disinterested persons. Where appropriate, decisions regarding the person with a conflict, potential conflict, or apparent conflict will be recorded in the minutes of board meetings.

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

Executive director compensation is established by the board of directors based on a review of comparable salaries for ed positions at similar organizations in the bay area. The board periodically reviews this information to ensure ed compensation is on par with other director positions at similar organizations. Form 990, part vi, section b, line 15b: ebclc has written compensation guidelines that are part of a two-year collective bargaining agreement that was effective as of july 1, 2021 and includes salary ranges for all bargaining unit positions within the organization. Salaries for non-bargaining unit employees -6 executive team employees and 3 confidential employees - are determined by management as part of the annual budget process and approved by the board of directors; executive director salary is set by the board of directors based on regional salary surveys and information from comparable organizations. Bargaining unit salaries are set based on years of applicable experience within the established ranges, with an annual step increase effective the start of each fiscal year within the year following date of hire.

Form 990, Part VI, Section C, Line 19

Ebclc issues an annual report that contains organizational financial information for the reporting year and is made available to the public on its website. Currently, the organization's governing documents and conflict of interest policy are not posted on the website, but are provided in response to written requests.

Filing and Contact Details

Filer

Filer Name
East Bay Community Law Center
EIN
94-3042565
Phone
5105484040
Address
2921 ADELINE STREET, BERKELEY, CA 94703

Signing Officer

Name
Julia Stewart
Title
Director of Finance
Phone
5102696630
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zoe Melissa Polk
Formed
1987
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
23
Employees
102
Volunteers
75

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Ebclc is recognized as a public charity exempt from federal income tax under section 501(c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code, whereby only unrelated business income, as defined by section 512(a)(1) of the internal revenue code and similar code section of the california revenue and taxation code, is subject to income tax. Management believes that all of ebclc's income was directly related to its exempt purpose; thus, the accompanying financial statements do not include any provision for income taxes. Management also believes that ebclc does not have any uncertain tax positions. Ebclc's tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

Raw XML AppendixShowing 400 of 827 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/ActivityOrMissionDesc0THE LARGEST PROVIDER OF FREE LEGAL SERVICES IN ALAMEDA COUNTY, (CONTINUED ON SCHEDULE O)ASSISTING LOW INCOME COMMUNITY MEMBERS WITH HOUSING, HEALTH, IMMIGRATION, PUBLIC BENEFITS, CRIMINAL RECORDS, EDUCATION RIGHTS, JUVENILE DEFENSE, CONSUMER DEBT, HOMELESSNESS, ECONOMIC DEVELOPMENT AND OTHER GENERAL CIVIL LEGAL ISSUES, WHILE PROVIDING CLINICAL TRAINING FOR LAW STUDENTS TO PREPARE THEM TO BE SKILLED AND PRINCIPLED ADVOCATES COMMITTED TO FINDING INNOVATIVE SOLUTIONS TO THE CAUSES AND CONDITIONS OF POVERTY.
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IRS990/MissionDesc0EAST BAY COMMUNITY LAW CENTER'S MISSION IS TO PROMOTE JUSTICE AND BUILD A MORE HEALTHY, SECURE, PRODUCTIVE AND HOPEFUL COMMUNITY BY PROVIDING: 1) LEGAL SERVICES AND POLICY ADVOCACY THAT RESPONDS TO THE NEEDS OF LOW-INCOME COMMUNITIES, (CONTINUED ON SCHEDULE O)AND 2) LAW TRAINING THAT PREPARES FUTURE ATTORNEYS TO BE SKILLED AND PRINCIPLED ADVOCATES COMMITTED TO FINDING INNOVATIVE SOLUTIONS TO THE CAUSES AND CONDITIONS OF PROVERTY.
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