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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 19,438,871 | 20,647,628 | 20,867,028 | 23,554,828 | 28,392,283 | 112,900,638 |
| 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 | 19,438,871 | 20,647,628 | 20,867,028 | 23,554,828 | 28,392,283 | 112,900,638 |
| 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. | 112,900,638 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 19,438,871 | 20,647,628 | 20,867,028 | 23,554,828 | 28,392,283 | 112,900,638 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 695 | 333 | 4,795 | 6,229 | 123,157 | 135,209 |
| 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.).. | 74,278 | 545,710 | 961,585 | 3,120,958 | 535,618 | 5,238,149 |
| 11 | Total support. Add lines 7 through 10 | 118,585,128 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | CY PRES AWARDS - 2019 AMOUNT: $ 40,059. 2020 AMOUNT: $ 537,306. 2021 AMOUNT: $ 951,180. 2022 AMOUNT: $ 538,296. 2023 AMOUNT: $ 445,654. OTHER REVENUE - 2019 AMOUNT: $ 34,219. 2020 AMOUNT: $ 8,404. 2021 AMOUNT: $ 10,405. 2022 AMOUNT: $ 100,801. 2023 AMOUNT: $ 89,964. PPP LOAN FORGIVENESS REVENUE - 2022 AMOUNT: $ 2,481,861. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4: | BAYLEGAL SERVICES IMPACT CLIENTS IN SIGNIFICANT WAYS, INCLUDING PREVENTING HOMELESSNESS, ESTABLISHING SAFETY AND PROTECTION FROM DOMESTIC VIOLENCE AND SEXUAL ABUSE, SECURING VITAL HEALTHCARE SERVICES TO TREAT PHYSICAL AND MENTAL HEALTH CONDITIONS, AND SECURING INCOME AND/OR ADDRESSING PREDATORY FEES, FINES, AND DEBT COLLECTION PRACTICES TO HELP INDIVIDUALS AND FAMILIES LIVING IN POVERTY PROVIDE FOOD, RENT, AND OTHER LIFE NECESSITIES. OFTEN, BAYLEGAL RESOLVES MULTIPLE INTERCONNECTED LEGAL ISSUES FOR FAMILIES TO IMPROVE THEIR OVERALL SELF-SUFFICIENCY AND QUALITY OF LIFE. IN ADDITION TO BAYLEGAL'S PRIMARY WORK PROVIDING DIRECT INDIVIDUAL LEGAL SERVICES TO LOW-INCOME CLIENTS, BAYLEGAL TRIAGES LIMITED RESOURCES FOR GREATER COMMUNITY IMPACT THROUGH EXTENSIVE OUTREACH AND COMMUNITY EDUCATION, LEGAL CLINICS AND WORKSHOPS, TECHNICAL ASSISTANCE TO OTHER COMMUNITY AND GOVERNMENTAL AGENCIES, AND SYSTEMIC ADVOCACY AND IMPACT LITIGATION. THE FOLLOWING CLIENT STORY PROVIDES A BRIEF EXAMPLE OF HOW BAYLEGAL'S SERVICES CHANGE LIVES: BAYLEGAL'S CLIENT, A LOW-INCOME SINGLE MOTHER FACED A MASSIVE AND RAPIDLY GROWING DEBT FROM UNPAID BRIDGE TOLLS WITH ACCRUING LATE FEES AND A HOLD ON HER DMV REGISTRATION. HER TOTAL DEBT TO FASTRAK (SAN FRANCISCO BAY AREA BRIDGE AND TOLL ADMINISTRATOR) HAD GROWN TO MORE THAN $43,000 FROM AN ORIGINAL BALANCE OF APPROXIMATELY $3,000, LEAVING HER STRUGGLING TO PAY CONTINUALLY INCREASING DEBT AND AT RISK OF LOSING ACCESS TO THE CAR SHE NEEDED FOR WORK, TAKING HER CHILDREN TO SCHOOL, AND HER OWN CONTINUING EDUCATION. BAYLEGAL IDENTIFIED EXTENSIVE PROBLEMS WITH THE FASTRAK TRANSPONDER-BASED FEE SYSTEM INACCURACIES, INCLUDING ASSESSING FEES FOR CARS THAT WERE NOWHERE NEAR THE TOLL GATE, BILLING DRIVERS FOR NEW TOLLS ON CARS THEY HAD NOT OWNED FOR YEARS, AND TOLL VIOLATION NOTICES SENT TO WRONG ADDRESSES. FURTHER, THE FASTRAK LATE FEE AND PENALTY SYSTEM RESULTED IN EXORBITANT, OFTEN WITHOUT NOTICE, SUMS ON TOP OF ORIGINAL TOLL CHARGES. FOR EXAMPLE, ONE EXPRESS LANE FEE HAD ACCRUED AN ANNUAL INTEREST RATE OF 14,700%. THE CLIENT FIRST MET HER BAYLEGAL ATTORNEY AT A FINES AND FEES LEGAL CLINIC. BAYLEGAL ASSISTED HER IN CONTESTING THE FEES AND FINES AND HELPED TO BRING MEDIA ATTENTION TO THE WIDE-SPREAD ISSUES AND DISPARATE IMPACT ON LOW-INCOME RESIDENTS. BAYLEGAL WAS ABLE TO GET THE DEBT REDUCED BY OVER $40,000, A RELEASE OF THE DMV HOLDS AND A PAYMENT PLAN FOR THE REMAINING BALANCE. BAYLEGAL BALANCES DIRECT INDIVIDUAL SERVICES WITH SYSTEMIC WORK TO ADDRESS ROOT CAUSES OF ISSUES HARMING LOW-INCOME RESIDENTS AND EXTEND OUR IMPACT AT A SCALE FAR BEYOND THE TENS OF THOUSANDS OF INDIVIDUAL CLIENTS AND FAMILY MEMBERS WE DIRECTLY SERVE EACH YEAR. BY WORKING DIRECTLY WITH CLIENTS AND LOW-INCOME COMMUNITIES, BAYLEGAL DEVELOPS EXPERT KNOWLEDGE OF THE PROBLEMS AND LEGAL BARRIERS THAT HARM PEOPLE LIVING IN POVERTY AND IMPEDE THEIR STRUGGLE FOR SELF-SUFFICIENCY. SYSTEMIC WORK, INFORMED BY OUR INDIVIDUAL WORK WITH CLIENTS, INCLUDES IMPACT LITIGATION, LEGISLATIVE AND ADMINISTRATIVE ADVOCACY AND TRAINING, TECHNICAL ASSISTANCE AND POLICY DEVELOPMENT FOR AGENCIES THAT ADMINISTER HOUSING, HEALTHCARE, AND PUBLIC BENEFITS PROGRAMS FOR THE BAY AREA'S LOW-INCOME RESIDENTS. THE FOLLOWING DESCRIPTION PROVIDES AN EXAMPLE OF THE WIDESPREAD IMPACT OF BAYLEGAL'S SYSTEMIC ADVOCACY: IN 2023, BAYLEGAL SUCCESSFULLY SETTLED A SUIT AGAINST ACHIEVABLE SOLUTIONS, INC. AND ITS AGENTS THAT WE FILED IN 2022 UNDER THE CA UNFAIR COMPETITION LAW FOR ITS UNLAWFUL, FRAUDULENT, AND UNFAIR DEBT COLLECTION PRACTICES, EXPOSING A LITANY OF DEBT COLLECTION ABUSES AGAINST THOUSANDS OF CALIFORNIA CONSUMERS. BAYLEGAL IDENTIFIED THE UNLAWFUL PRACTICE AFTER WORKING WITH INDIVIDUALS IN OUR CONSUMER RIGHTS LEGAL CLINICS WHO HAD WAGE GARNISHMENTS AND LIENS ENTERED AGAINST THEIR HOME DUE TO JUDGEMENTS THEY DID NOT KNOW EXISTED. ASI AND ITS CO-DEFENDANT SUEYA HAD BEEN FALSIFYING PROOFS OF SERVICE AND OBTAINING DEFAULT JUDGMENTS. BAYLEGAL REVIEWED COURT DOCKETS IN MULTIPLE COUNTIES IDENTIFYING A WIDESPREAD PRACTICE ACROSS THE STATE. BAYLEGAL FILED THE ACTION AS BOTH CO-COUNSEL BRINGING THE ACTION AND AS THE PLAINTIFF BECAUSE THE DEFENDANTS' ACTIONS HAD CAUSED BOTH HARM TO OUR CLIENTS AND TO BAYLEGAL FORCING US TO DIVERT CRITICAL LIMITED RESOURCES TO PROTECT CLIENTS AGAINST THEIR ILLEGAL BEHAVIOR. THE ALAMEDA COUNTY SUPERIOR COURT ENTERED A CALIFORNIA-WIDE INJUNCTION AGAINST ASI ET. AL., PROHIBITING THE ENFORCEMENT, TRANSFER, OR COLLECTION OF THOUSANDS OF DISPUTED COLLECTION ACCOUNTS AND JUDGMENTS. BAY AREA LEGAL AID V. ACHIEVABLE SOLUTIONS, INC. (SUPERIOR COURT OF CALIFORNIA, COUNTY OF ALAMEDA, CASE NO. 22-CV-008464) WHETHER PREVENTING ILLEGAL EVICTIONS AND DISPLACEMENT, ADDRESSING LEGAL BARRIERS TO PUBLIC SAFETY NET BENEFITS AND HEALTHCARE, HELPING SURVIVORS ESCAPE ABUSE AND ESTABLISH SAFETY AND SELF-SUFFICIENCY, OR CHALLENGING DISPARATE FEES AND FINES AND PREDATORY CONSUMER PRACTICES, BAYLEGAL'S SERVICES WORK TO INTERRUPT THE LEGAL INEQUITIES THAT CAN UNDERLIE AND REINFORCE LONG-TERM INTERGENERATIONAL CYCLES OF POVERTY. RECENT STUDIES HAVE CONFIRMED THAT INVESTING IN LEGAL SERVICES IS A COST-EFFECTIVE MEANS OF SOLVING ISSUES FACED BY PEOPLE WHO ARE LOW-INCOME. BAYLEGAL'S DATA CONFIRMS THAT EVERY DOLLAR INVESTED IN OUR ANNUAL BUDGET HAS PRODUCED AN AVERAGE OF $2 IN ECONOMIC BENEFITS TO LOW-INCOME FAMILIES OVER THE PAST FIVE YEARS. WHILE BAYLEGAL CONTINUES TO STRATEGICALLY DEVELOP ITS PROGRAMS TO ENSURE THEY ARE RESPONSIVE TO THE ONGOING AND EMERGING NEEDS OF THE DIVERSE POPULATIONS IT SERVES, THE RECEIPT OF FLEXIBLE FUNDING IS INCREASINGLY IMPORTANT FOR THE PROVISION OF HIGH-QUALITY SERVICES TO LOW-INCOME PEOPLE AND COMMUNITIES, ENSURING FAIRNESS FOR ALL IN THE JUSTICE SYSTEM. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD AUDIT COMMITTEE (FORMERLY COMBINED WITH FINANCE) HAS RECEIVED THE DRAFT 990 AND HAD THE OPPORTUNITY TO COMMENT, ASK QUESTIONS, APPROVE BEFORE FILED. A COPY IS PROVIDED TO THE FULL BOARD IN THE PROCEEDING MEETING PACKET. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. BOARD MEMBERS AND KEY STAFF HAVE A DUTY TO DISCLOSE CONFLICTS OF INTEREST OR THE APPEARANCE OF SUCH CONFLICTS TO THE EXECUTIVE DIRECTOR OR THE CHAIR OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS RECOMMENDS THE LEVEL OF SALARY AND OTHER COMPENSATION OF THE EXECUTIVE DIRECTOR TO THE BOARD OF DIRECTORS BASED ON PERFORMANCE AND COMPARATIVE DATA FOR OTHER LEGAL AID ORGANIZATIONS. THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO ESTABLISH COMPENSATION OF THE KEY MANAGEMENT STAFF AND RELIES ON INFORMATION FROM OTHER LEGAL SERVICES ORGANIZATIONS AND SALARY SURVEYS. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE DOCUMENTS ARE PROVIDED UPON REQUEST; SOME ARE ALSO PUBLISHED IN THE ANNUAL REPORT AND ON BAYLEGAL'S WEBSITE. |
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