Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,595,476 | 4,553,264 | 9,410,067 | 12,289,561 | 14,909,984 | 43,758,352 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,595,476 | 4,553,264 | 9,410,067 | 12,289,561 | 14,909,984 | 43,758,352 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 43,758,352 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,595,476 | 4,553,264 | 9,410,067 | 12,289,561 | 14,909,984 | 43,758,352 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 34,603 | 114,025 | 71,752 | 45,282 | -278,435 | -12,773 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 21,376 | 24,242 | 20,714 | 66,332 | ||
| 11 | Total support. Add lines 7 through 10 | 43,811,911 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line I | For over 40 years, Inner City Law Center has provided free legal services to the poorest and most vulnerable residents of Los Angeles. ICLC's mission is to ensure access to decent, safe and affordable housing for the enormous number of homeless and precariously housed families and individuals residing in Los Angeles County. From our inception, housed in a rusty trailer behind a soup kitchen, ICLC has been guided by the fundamental principle that every person should always be treated with dignity and respect. The only legal-services provider located in Skid Row, ICLC's 100+ member staff and 500+ legal volunteers provide free, quality legal representation for people who have nowhere else to turn. ICLC fights for housing for low-income tenants, working poor families, veterans, people living with HIV/AIDS, immigrants, and people who are living with disabilities or experiencing homelessness. For precariously housed families and for the more than 66,000 people experiencing homelessness in Los Angeles each night, the issues of dignity, respect, and equity coalesce under the banner of equal access to decent, safe, and affordable housing. Through our innovative, holistic approach, ICLC seeks to preserve affordable housing, keep families in their homes, improve unhealthy living conditions, connect clients with public benefits that can help them afford rent, and when appropriate, recover financial damages for our clients. |
| Form 990, Part VI, Section A, line 4 | The Board of Directors adopted revised by-laws on July 21, 2020. The revision included updates to Board Committees, established Chief Executive Officer, Chief Operating Officer and Chief Financial Officer positions, and updated the rules governing the Board of Directors operations. |
| Form 990, Part VI, Section A, line 5 | On February 9, 2021, ICLC learned that it had been targeted by a very sophisticated spear-phishing scheme, resulting in fraudulent payments totaling $413,447 to entities impersonating ICLC subcontractors. Payments were made between November 4th, 2020 and January 26, 2021. ICLC immediately notified the Board President, Board Treasurer, Audit Committee Chair, Beneficial State Bank, the U.S. Attorney's office, the Federal Bureau of Investigation, the Los Angeles County District Attorney's Office Bureau of Investigation, and the relevant insurances brokers and subcontractors. ICLC has since implemented strict internal controls for electronic payments, including approval of wire payments via phone call to our CEO and CEO release of all electronic funds. In addition, ICLC has since reviewed and updated internal financial procedures, retained multiple IT consultants to conduct cybersecurity vulnerability assessments, and implemented all recommended upgrades to hardware, software, and IT procedures. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed and approved by the Treasurer of the Board of Directors, Chief Executive Director, Chief Operating Officer. and Chief Financial Officer. It is also circulated to the entire board prior to its filing. |
| Form 990, Part VI, Section B, line 12c | A conflict of interest policy has been approved by the Audit Committee of the Board of Directors. It is furnished annually to each Director, Officer and Key Employee, who are requested to complete the form if there are any conflicts and return it the staff member who handles Board Relations. Any conflicts are reported to the Board President, Chief Executive Director and Audit Committee. In addition, as a law firm, all Board and staff members are subject to disclosure of any possible client conflicts as required by the Bar Association of the State of California. |
| Form 990, Part VI, Section B, line 15 | An independent review of comparability data to determine the compensation of the Chief Executive Director is conducted by the Executive Committee of the board. The Executive Committee makes recomendations to the entire board and the entire board approves the compensation package. The Chief Operating Officer's and Chief Financial Officer's compensation was set by the CEO based on experience, performance, and comparability data. |
| Form 990, Part VI, Section C, line 19 | Inner City Law Center's governing documents, conflict of interest policy and financial statements are made available to the public upon request. |
| Form 990, Part XI, line 9: | Wire fraud loss (See Form 990, Part VI, Section A, Line 5 on Schedule O) -413,447. |
| Schedule O, COVID-19 Impact on the community | The pandemic presented an unforeseen set of challenges, but we have been able to meet them while still offering quality service to our clients. Most of our work (and how we do it) is substantially different than just a year ago. A patchwork of eviction limitations combined with slower court processes upended our eviction defense work. While court cases have been slower to close, we continue to receive more requests for assistance than we can handle. We are concerned that there will be a dramatic increase in evictions and small claims court lawsuits when protections are lifted. In preparation for this, we have significantly increased our training programs and resources for collaborative partners and pro bono attorneys. For example, ICLC created a series of ten trainings around the eviction crisis for pro bono partners. Other ICLC projects have also been impacted by the pandemic. Government agency closures and procedural changes dramatically altered our benefits advocacy. Court closures slowed our slum housing litigation. The pandemic and related economic challenges also pulled us in some new directions, including helping our client and our nonprofit partners navigate various stimulus and rental subsidy resources. We are spending more time than ever before advocating for systems change with the courts and our government partners. And we are educating many of our clients and partner organizations about how to best navigate a myriad of COVID-related changes. |
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