Civic Intelligence

Lacba Counsel for Justice

EIN 95-3998111 • 501(c)3 • Los Angeles, CA

Profile

To further the administration of justice and the delivery of legal services to the underserved.

Refreshing map…

1541 Wilshire Blvd Ste 310Los Angeles, CA 90017

www.lacba.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.19x

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

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

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$126,828

Higher top officer pay than 83% of similar nonprofits.

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

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

Asset Growth

63rd percentile

9.0%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

83rd percentile

45%

Faster revenue growth than 83% of similar nonprofits.

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

Assets

Up

$3,446,457

Up $285,886 (+9.0%) from 2023

Liabilities

Up

$448,598

Up $21,025 (+4.9%) from 2023

Net Assets

Up

$2,997,859

Up $264,861 (+9.7%) from 2023

Revenue

Up

$2,402,604

Up $743,674 (+45%) from 2023

Expenses

Up

$2,183,677

Up $465,737 (+27%) from 2023

Net Income

Up

$218,927

Up $277,937 (+471%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $88,526Liabilities 2010: $1,417,902Net Assets 2010: -$1,329,3762010Assets 2011: $54,400Liabilities 2011: $0Net Assets 2011: $54,4002011Assets 2012: $140,033Liabilities 2012: $1,923,245Net Assets 2012: -$1,783,2122012Assets 2013: $148,066Liabilities 2013: $2,234,790Net Assets 2013: -$2,086,7242013Assets 2014: $1,678,393Liabilities 2014: $2,365,664Net Assets 2014: -$687,2712014Assets 2015: $1,825,382Liabilities 2015: $3,410,723Net Assets 2015: -$1,585,3412015Assets 2016: $1,849,100Liabilities 2016: $3,729,230Net Assets 2016: -$1,880,1302016Assets 2017: $2,728,013Liabilities 2017: $220,135Net Assets 2017: $2,507,8782017Assets 2018: $2,560,245Liabilities 2018: $343,249Net Assets 2018: $2,216,9962018Assets 2019: $2,783,828Liabilities 2019: $422,055Net Assets 2019: $2,361,7732019Assets 2020: $2,863,078Liabilities 2020: $444,168Net Assets 2020: $2,418,9102020Assets 2021: $3,094,715Liabilities 2021: $389,487Net Assets 2021: $2,705,2282021Assets 2022: $3,030,615Liabilities 2022: $459,905Net Assets 2022: $2,570,7102022Assets 2023: $3,160,571Liabilities 2023: $427,573Net Assets 2023: $2,732,9982023Assets 2024: $3,446,457Liabilities 2024: $448,598Net Assets 2024: $2,997,8592024

Highlighted filing

2024

Assets$3,446,457
Liabilities$448,598
Net Assets$2,997,859

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2010: $491,797Expenses 2010: $753,204Net Income 2010: -$261,4072010Revenue 2011: $536,604Expenses 2011: $832,078Net Income 2011: -$295,4742011Expenses 2012: $1,336,8082012Revenue 2013: $538,958Expenses 2013: $1,399,441Net Income 2013: -$860,4832013Revenue 2014: $2,499,838Expenses 2014: $1,612,945Net Income 2014: $886,8932014Revenue 2015: $1,556,353Expenses 2015: $2,465,662Net Income 2015: -$909,3092015Revenue 2016: $1,481,420Expenses 2016: $2,590,828Net Income 2016: -$1,109,4082016Revenue 2017: $2,007,521Expenses 2017: $2,278,722Net Income 2017: -$271,2012017Revenue 2018: $1,345,440Expenses 2018: $1,394,470Net Income 2018: -$49,0302018Revenue 2019: $1,235,175Expenses 2019: $1,321,551Net Income 2019: -$86,3762019Revenue 2020: $1,214,799Expenses 2020: $1,351,287Net Income 2020: -$136,4882020Revenue 2021: $1,289,677Expenses 2021: $1,146,818Net Income 2021: $142,8592021Revenue 2022: $1,697,136Expenses 2022: $1,437,335Net Income 2022: $259,8012022Revenue 2023: $1,658,930Expenses 2023: $1,717,940Net Income 2023: -$59,0102023Revenue 2024: $2,402,604Expenses 2024: $2,183,677Net Income 2024: $218,9272024

Highlighted filing

2024

Revenue$2,402,604
Expenses$2,183,677
Net Income$218,927

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.45$3.00$2.40$2.18$0.22
2023Summary only. Only limited summary data is available for this year.$3.16$0.43$2.73$1.66$1.72$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.46$2.57$1.70$1.44$0.26
2021Summary only. Only limited summary data is available for this year.$3.09$0.39$2.71$1.29$1.15$0.14
2020Summary only. Only limited summary data is available for this year.$2.86$0.44$2.42$1.21$1.35$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.42$2.36$1.24$1.32$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.34$2.22$1.35$1.39$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.22$2.51$2.01$2.28$0.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$3.73$1.88$1.48$2.59$1.11
2015Detailed filing. Detailed filing data is available for this year.$1.83$3.41$1.59$1.56$2.47$0.91
2014Detailed filing. Detailed filing data is available for this year.$1.68$2.37$0.69$2.50$1.61$0.89
2013Detailed filing. Detailed filing data is available for this year.$0.15$2.23$2.09$0.54$1.40$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$1.92$1.78$1.34
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.54$0.83$0.30
2010Summary only. Only limited summary data is available for this year.$0.09$1.42$1.33$0.49$0.75$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,402,604
Mission and Program Overview

Mission

To further the administration of justice and the delivery of legal services to the underserved.

CFJ engages volunteer lawyers to provide free direct legal services to people in underrepresented communities, including survivors of domestic violence, immigrants, and veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,294,469$2,438,146▲ $143,677
Cash and Non-Interest-Bearing Accounts$441,565$227,951▼ $213,614
Accounts Receivable$60,834$188,302▲ $127,468
Savings and Temporary Cash Investments$77,885$160,847▲ $82,962
Pledges and Grants Receivable$195,079$62,931▼ $132,148
Land, Buildings, and Equipment, Net$4,127$54,195▲ $50,068
Prepaid Expenses and Deferred Charges$35,951$7,465▼ $28,486
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,160,571$3,446,457▲ $285,886
Other Assets Total$50,661$306,620▲ $255,959
Liabilities
Other Liabilities-$191,636-
Deferred Revenue$330,203$161,201▼ $169,002
Accounts Payable and Accrued Expenses$97,370$95,761▼ $1,609
Total Liabilities$427,573$448,598▲ $21,025
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,298,523$1,662,915▲ $364,392
Net Assets Without Donor Restrictions$1,434,475$1,334,944▼ $99,531
Total Net Assets Fund Balance$2,732,998$2,997,859▲ $264,861
Total Liabilities and Net Assets / Fund Balance$3,160,571$3,446,457▲ $285,886

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$51,400-$51,400
Equipment$2,795$3,867$6,662
Other Assets Org$187,686--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,620,011-▲ $132,012-$1,752,023
2023$1,360,323-▲ $114,531-$1,474,854
2022$1,537,571-▼ $152,607-$1,360,323
2021$1,447,589-▲ $89,982-$1,537,571
2020$1,329,327-▲ $118,262-$1,447,589
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane TrunkDeputy Exec DirectorFT$109,777$17,051$126,828
Silvia MartinezDirecting AttorneyFT$110,273$3,292$113,565
Catherine HoffmanDirecting AttorneyFT$107,221$3,206$110,427

Board Members and Trustees

NameTitle
Timothy YooPast President
Lana ManganielloPresident
Diane KimberlinPresident-Elect
Colleen HartVice President
Eric McDonoughVice President
Lilit AsadourianVice President
Susan Koehler SullivanVice President
Wes KennedyVice President
Alex WymanDirector
Anne NashDirector
Beverly LuDirector
David KutzerDirector
Harmony GbeDirector
Hee Sung YoonDirector
Jason ParnellDirector
Jeffrey MarguliesDirector
Jennifer BonnevilleDirector
Jennifer TerryDirector
Jibraun RiazDirector
Julia BirkelDirector
Lauren MovsesianDirector
Matthew SloanDirector
Neal MarderDirector
Raffi KassabianDirector
Ryan EstesDirector
Sarvenaz BaharDirector
Shawn LedinghamDirector
Theresa LeetsDirector
Stanley BisseyED/Secretary
Brian CondonExecutive VP
John ClarkSenior VP
Juan TorresTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,966,776
Program Service Revenue
$83,933
Investment Income
$247,233
Other Revenue
$104,662
All Other Contributions
$459,957
Change in Net Assets
$218,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,386,994
Revenue Not Reported on Financial Statements
$15,610
Revenue Not Reported on Form 990
$627,862
Total Revenue per Audited Statements
$3,014,856
Total Revenue per Form 990
$2,402,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,551,221
Other Expenses$617,965
Total Fundraising Expense$67,242
Grants and Similar Amounts Paid$14,491
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,091,482$80,869-$1,172,351
Current Officers, Directors, Trustees, and Key Employees-$144,205$15,534$159,739
Fees for Services Accounting-$135,516-$135,516
Fees for Services Other$61,969$72,910$362$135,241
Payroll Taxes$92,719$17,874$1,117$111,710
Travel$40,084$13,782$46,208$100,074
Other Employee Benefits$83,399$4,271-$87,670
Occupancy$62,962$3,418-$66,380
Office Expenses$47,466$17,860$404$65,730
Insurance$19,119$19,005-$38,124
Information Technology$22,316$12,052$3,617$37,985
Pension Plan Contributions$16,732$3,019-$19,751
Fees for Service Investment Mgmnt Fees-$15,610-$15,610
Grants to Domestic Orgs$14,491--$14,491
Advertising$8,502$763-$9,265
Other Expenses$5,784$1,434-$7,218
Fees for Services Legal-$5,490-$5,490
Depreciation Depletion-$1,332-$1,332
Total Functional Expenses$1,567,025$549,410$67,242$2,183,677

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,795,929
Total Expenses per Form 990$2,183,677
Expenses per Audited Statements$2,168,067
Expenses Not Reported on Form 990$627,862
Expenses Not Reported on Financial Statements$15,610
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CA Access Justice CommissionOakland, CA501c3Domestic violence litigation$13,000
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
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
Operating lease liability$191,636
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The Los Angeles County Bar Association is able to designate up to 15% of the Directors of the Organization.

Form 990, Part VI, Section A, Line 7B

The Los Angeles County Bar Association and has the power to approve or disprove actions taken by the board of directors with respect to:* the disposition of all or substantially all of the Corporations assets,* the Corporations purchase, lease, acquisition, transfer, sale or encumbrance of any material real, tangible or intangible property,* any merger or reorganization of the Corporation with any other entity and its principal terms and any amendment of those terms,* any material change in the Corporations policy with respect to the selection or funding of programs supported by the Corporation,* changes to the Corporations Articles of Incorporation or Bylaws,* any election to dissolve the Corporation,* filing of a voluntary petition, or consenting to the involuntary filing of a petition, in bankruptcy or seeking the reorganization or the appointment of a receiver on behalf of the Corporation,* engaging in any transaction or entering into any agreement on behalf of the Corporation with any interested person, other than LACBA, and* engaging in any business activity other than that which is consistent with the Corporations general and specific purposes.

Form 990, Part VI, Section B, Line 11B

A copy of the final draft of the Form 990 was distributed to each voting member of the Board.

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

All board members complete a form annually declaring whether or not they have a conflict of interest, and if yes, then describing the nature of the conflict of interest.

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

In 2024 CFJ determined compensation based on the 2023 CA Legal Aid Compensation Survey prepared by OneJustice. Our salaries/wages were adjusted to meet 50% percentile of salaries for Southern California on that report. The individual salaries were reviewed and approved by the Executive Director as being within the amounts budgeted for salaries in 2024. The total salary amounts were reviewed and approved by the Finance Committee.

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

In 2024 CFJ determined compensation based on the 2023 CA Legal Aid Compensation Survey prepared by OneJustice. Our salaries/wages were adjusted to meet 50% percentile of salaries for Southern California on that report. The individual salaries were reviewed and approved by the Executive Director as being within the amounts budgeted for salaries in 2024. The total salary amounts were reviewed and approved by the Finance Committee.

Form 990, Part VI, Section C, Line 19

CFJ makes its governing documents, conflict of interest policy and financial statement available to the public upon reasonable request.

Form 990, Part VIII & Part IV - Cost Sharing Agreement

The Organization has a shared cost allocation agreement (the agreement) with a 501(c)(6) organization, Los Angeles County Bar Association (LACBA). Under the agreement, the Organization shares personnel services and various overhead expenses with LACBA. Additionally, LACBA collects membership contributions on behalf of the Organization and periodically remits payment net of other shared expenses. During the year ended December 31, 2024, LACBA made cash payments totaling $272,383 that were comprised of net membership revenue less various expenses that were paid for directly by LACBA, plus a portion of an ERC payment related to the Organization that was received by LACBA. Additionally, the Organization paid LACBA $1,470,902 for payroll expenses and $27,936 for administrative services. As of December 31, 2024, $29,752 was receivable from LACBA. LACBA appoints a minority of the Organizations board and as a 501(c)6 is limited with respect to any financial interest in the Organizations assets.

Filing and Contact Details

Filer

Filer Name
Counsel for Justice
EIN
95-3998111
Phone
2138966434
Address
1541 Wilshire Blvd Ste 310, Los Angeles, CA 90017

Signing Officer

Name
Diane Trunk
Title
Executive Director
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Trunk
Formed
1985
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
27
Volunteers
200

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
548 Market St PMB 97503, San Francisco, CA 94104
Preparer
Felix Gorrindo
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

CFJ closed its AIDS Legal Services Project as of 6/30/24.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Counsel for Justice's endowment consists of funds established for a variety of purposes, including donor-restricted gifts to provide a permanent endowment, to provide a source of income to counsel. The opening balance of the endowment was increased by $145,157 to adjust for unrecorded accumulated earnings.

Part X : FIN48 Footnote

The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2024 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

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