TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) ROBERT A GOODIN...................................................................... CHAIR	2.00 .................	X	X
(2) JOHN DWYER...................................................................... VICE CHAIR	2.00 .................	X	X
(3) ARLENE HIPP...................................................................... SECRETARY	2.00 .................	X	X
(4) ALLAN STEYER...................................................................... BOARD MEMBER	2.00 .................	X
(5) ANDREW M COHEN...................................................................... BOARD MEMBER	2.00 .................	X
(6) ANNA T PLETCHER...................................................................... BOARD MEMBER	2.00 .................	X
(7) ASHOK RAMANI...................................................................... BOARD MEMBER	2.00 .................	X
(8) BIVETT BRACKETT...................................................................... BOARD MEMBER	2.00 .................	X
(9) CHRISTOPHER B HOCKETT...................................................................... BOARD MEMBER	2.00 .................	X
(10) CLAUDIA VETESI...................................................................... BOARD MEMBER (AS OF 01/2024)	2.00 .................	X
(11) DAVID MCCLAIN...................................................................... BOARD MEMBER	2.00 .................	X
(12) DAVID STEUER...................................................................... BOARD MEMBER	2.00 .................	X
(13) D'LONRA ELLIS...................................................................... BOARD MEMBER	2.00 .................	X
(14) ELAINE ALLEN...................................................................... BOARD MEMBER	2.00 .................	X
(15) ENNOAJA FRAZIER...................................................................... BOARD MEMBER	2.00 .................	X
(16) FRED M FELLER...................................................................... BOARD MEMBER	2.00 .................	X
(17) GLADYS DEAN...................................................................... BOARD MEMBER	2.00 .................	X

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(18) GREG EDMONDS........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(19) JOE LINUS........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(20) JOHN DUCKWORTH........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(21) JOSEPH J TABACCO JR........................................................................ BOARD MEMBER (THROUGH 01/24)	2.00 .......................	X				0	0
(22) KARLA FLORES........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(23) KATHERYN J FRITZ........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(24) KIRT SWITZER........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(25) MOLLY MORIARITY LANE........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(26) RENE MAGDANGAL........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(27) RICK SIMONS........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(28) ROBERT A VAN NEST........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(29) ROBERT ARNS........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(30) SHAHRAD MILANFAR........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(31) TAHLEMA MARTIN........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(32) WILLIAM ALDERMAN........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(33) WILLIAM RUIZ........................................................................ BOARD MEMBER	2.00 .......................	X				0	0
(34) GENEVIEVE RICHARDSON........................................................................ EXECUTIVE DIRECTOR	37.50 .......................		X			241,242	29,116
(35) BURT THOMPSON........................................................................ CFO (THROUGH 09/24)	37.50 .......................		X			189,339	13,456
(36) HAYDEE ALFONSO........................................................................ GENERAL COUNSEL	37.50 .......................			X		209,630	17,596
(37) CHRISTINA LEE........................................................................ DIRECTOR OF GRANTS & CONTRACTS	37.50 .......................			X		202,150	12,485
(38) ARIELLA HYMAN........................................................................ DIRECTOR OF PROGRAM & ADVOCACY	37.50 .......................			X		211,929	13,063
(39) BRENDA ADAMS........................................................................ DIRECTOR OF LITIGATION	37.50 .......................				X	142,207	4,215
(40) ANDREA DEL-PAN........................................................................ PRO BONO DIRECTOR	37.50 .......................				X	155,033	11,190
(41) EMILIO SEIJO RIVERA........................................................................ REGIONAL MANAGING ATTORNEY	37.50 .......................				X	156,194	15,345
(42) LINNEA FORSYTHE........................................................................ ALAMEDA MANAGING ATTORNEY	37.50 .......................				X	145,018	15,053
(43) JESSICA AVALOS........................................................................ DIRECTOR OF HUMAN RESOURCES	37.50 .......................				X	204,574	11,376

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

BAY AREA LEGAL AID

Employer identification number

94-1631316

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	20,647,628	20,867,028	23,554,828	28,392,283	29,543,484	123,005,251
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	20,647,628	20,867,028	23,554,828	28,392,283	29,543,484	123,005,251
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.						123,005,251

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	20,647,628	20,867,028	23,554,828	28,392,283	29,543,484	123,005,251
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	333	4,795	6,229	123,157	347,204	481,718
9	Net income from unrelated business activities, whether or not the business is regularly carried on..	49,822	66,430	47,418	61,792	21,933	247,395
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	545,710	961,585	3,120,958	535,618	908,055	6,071,926
11	Total support. Add lines 7 through 10						129,806,290

Gross receipts from related activities, etc. (see instructions) ..................

2,178,570

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

94.760 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

95.210 %

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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)
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):
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	CY PRES AWARDS - 2020 AMOUNT: $ 537,306. 2021 AMOUNT: $ 951,180. 2022 AMOUNT: $ 538,296. 2023 AMOUNT: $ 445,654. 2024 AMOUNT: $ 860,111. OTHER REVENUE - 2020 AMOUNT: $ 8,404. 2021 AMOUNT: $ 10,405. 2022 AMOUNT: $ 100,801. 2023 AMOUNT: $ 89,964. 2024 AMOUNT: $ 47,944. PPP LOAN FORGIVENESS REVENUE - 2022 AMOUNT: $ 2,481,861.

Schedule A (Form 990) 2024

Additional Data

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- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

BAY AREA LEGAL AID

Employer identification number

94-1631316

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization BAY AREA LEGAL AID

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization BAY AREA LEGAL AID		Employer identification number 94-1631316

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization BAY AREA LEGAL AID			Employer identification number 94-1631316
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

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Software Version:

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SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

BAY AREA LEGAL AID

Employer identification number

94-1631316

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	1,249,500		1,249,500
b	Buildings ....	6,906,581	4,084,660	2,821,921
c	Leasehold improvements	1,041,369	838,985	202,384
d	Equipment ....	1,229,399	1,149,542	79,857
e	Other .....	441,180	347,815	93,365
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,447,027

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)RIGHT OF USE ASSET - OPERATING LEASES				3,920,170
(2)OTHER ASSETS				102,939
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				4,023,109

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
OPERATING LEASE LIABILITY	4,177,540








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	4,177,540
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	36,659,676
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	185,699
b	Donated services and use of facilities .........	2b	5,047,432
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	5,233,131
3	Subtract line 2e from line 1..................			3	31,426,545
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	31,426,545

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	35,286,276
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	5,047,432
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	5,047,432
3	Subtract line 2e from line 1...................			3	30,238,844
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	30,238,844

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART X, LINE 2:

BAYLEGAL IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY BAYLEGAL IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. BAYLEGAL'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
BAY AREA LEGAL AID

Employer identification number
94-1631316

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) THE JUSTICE & DIVERSITY CENTER - HAP 301 BATTERY STREET SUITE 300 SAN FRANCISCO,CA94111	94-3049980	501(C)(3)	1,374,917	HOUSING/HOMELESS PREVENTION AND HEALTHCARE & ECONOMIC SECURITY
(2) LEGAL AID SOCIETY OF SAN MATEO COUNTY 338 TWIN DOLPHIN DRIVE SUITE 123 REDWOOD CITY,CA94065	94-1451894	501(C)(3)	39,795	HEALTHCARE & ECONOMIC SECURITY
(3) LEGAL AID SOCIETY OF SAN DIEGO INC 110 SOUTH EUCLID AVENUE SAN DIEGO,CA92114	95-1869806	501(C)(3)	13,104	HEALTHCARE & ECONOMIC SECURITY
(4) LEGAL ASSISTANCE TO THE ELDERLY 701 SUTTER STREET 2ND FLOOR SAN FRANCISCO,CA94109	94-2391538	501(C)(3)	1,763,127	HOUSING/HOMELESS PREVENTION AND HEALTHCARE & ECONOMIC SECURITY
(5) NATIONAL HEALTH LAW PROGRAM 3701 WILSHIRE BLVD SUITE 750 LOS ANGELES,CA90010	95-3080947	501(C)(3)	17,639	HEALTHCARE & ECONOMIC SECURITY
(6) WESTERN CENTER ON LAW & POVERTY 3701 WILSHIRE BLVD SUITE 750 LOS ANGELES,CA90010	95-2897721	501(C)(3)	21,665	HEALTHCARE & ECONOMIC SECURITY
(7) CENTRO LEGAL DE LA RAZA 3400 E 12TH ST OAKLAND,CA94601	23-7181456	501(C)(3)	482,961	HOUSING/HOMELESS PREVENTION
(8) LAW FOUNDATION OF SILICON VALLEY PO BOX 5040 SAN JOSE,CA95150	52-1014754	501(C)(3)	183,094	HOUSING/HOMELESS PREVENTION AND HEALTHCARE & ECONOMIC SECURITY

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	BAYLEGAL MONITORS THE USE OF GRANT FUNDS BY REQUIRING GRANTEES TO REPORT MONTHLY EXPENDITURES AND SERVICES PROVIDED DURING THE GRANT TERM.

Schedule I (Form 990) Rev. 1-2025

Additional Data

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

BAY AREA LEGAL AID

Employer identification number

94-1631316

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1GENEVIEVE RICHARDSON EXECUTIVE DIRECTOR	(i) (ii)	241,242 ------------- 0	0 ------------- 0	0 ------------- 0	9,556 ------------- 0	19,560 ------------- 0	270,358 ------------- 0	0 ------------- 0
2HAYDEE ALFONSO GENERAL COUNSEL	(i) (ii)	209,630 ------------- 0	0 ------------- 0	0 ------------- 0	8,342 ------------- 0	9,254 ------------- 0	227,226 ------------- 0	0 ------------- 0
3ARIELLA HYMAN DIRECTOR OF PROGRAM & ADVOCACY	(i) (ii)	211,929 ------------- 0	0 ------------- 0	0 ------------- 0	8,436 ------------- 0	4,627 ------------- 0	224,992 ------------- 0	0 ------------- 0
4JESSICA AVALOS DIRECTOR OF HUMAN RESOURCES	(i) (ii)	204,574 ------------- 0	0 ------------- 0	0 ------------- 0	8,152 ------------- 0	3,224 ------------- 0	215,950 ------------- 0	0 ------------- 0
5CHRISTINA LEE DIRECTOR OF GRANTS & CONTRACTS	(i) (ii)	202,150 ------------- 0	0 ------------- 0	0 ------------- 0	7,858 ------------- 0	4,627 ------------- 0	214,635 ------------- 0	0 ------------- 0
6BURT THOMPSON CFO (THROUGH 09/24)	(i) (ii)	177,560 ------------- 0	0 ------------- 0	11,779 ------------- 0	5,798 ------------- 0	7,658 ------------- 0	202,795 ------------- 0	0 ------------- 0
7EMILIO SEIJO RIVERA REGIONAL MANAGING ATTORNEY	(i) (ii)	156,194 ------------- 0	0 ------------- 0	0 ------------- 0	6,091 ------------- 0	9,254 ------------- 0	171,539 ------------- 0	0 ------------- 0
8ANDREA DEL-PAN PRO BONO DIRECTOR	(i) (ii)	155,033 ------------- 0	0 ------------- 0	0 ------------- 0	5,864 ------------- 0	5,326 ------------- 0	166,223 ------------- 0	0 ------------- 0
9LINNEA FORSYTHE ALAMEDA MANAGING ATTORNEY	(i) (ii)	145,018 ------------- 0	0 ------------- 0	0 ------------- 0	5,799 ------------- 0	9,254 ------------- 0	160,071 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
SCHEDULE J, LINE 4A	BURT THOMPSON RECEIVED $11,779 IN SEVERANCE DURING 2024.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

BAY AREA LEGAL AID

Employer identification number

94-1631316

Return Reference	Explanation
FORM 990, PART III, LINE 4:	BAY AREA LEGAL AID (BAYLEGAL) SERVICES POSITIVIELY IMPACT CLIENTS AND THE BROADER COMMUNITY IN SIGNIFICANT WAYS, INCLUDING PREVENTING HOMELESSNESS, PROTECTION FROM DOMESTIC VIOLENCE AND SEXUAL ABUSE, SECURING VITAL HEALTHCARE SERVICES FOR 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 PAY FOR 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: PRIOR TO COMING TO BAYLEGAL, BAYLEGAL'S CLIENT AND HIS SEVERELY DISABLED BROTHER HAD EXPERIENCED YEARS OF BEING UNHOUSED, WITH SHORT TERM STAYS IN HOTELS AND SHELTERS WHERE THEY EXPERIENCED HARASSMENT. BAYLEGAL'S CLIENT WAS HIS BROTHER'S FULL-TIME CAREGIVER AND STRUGGLED TO MEET HIS BROTHER'S DISABILITY NEEDS. BAYLEGAL'S ATTORNEY AND SOCIAL WORKER TEAM MET HIM AT A BUS STOP WHILE DOING OUTREACH TO INDIVIDUALS EXPERIENCING HOMELESSNESS. THEY LEARNED OF HIS FRUSTRATING UNSUCCESSFUL ATTEMPTS TO GET DISABILITY BENEFITS AND STABLE HOUSING, AND HIS FEAR THAT THEY HAD EXHAUSTED ALL OPTIONS AND WOULD NOT BE ABLE TO STAY TOGETHER. BAYLEGAL'S SOCIAL WORKER HELPED HIM OBTAIN IMMEDIATE SUPPORT AND SERVICES TO GET OFF THE STREETS WHILE BAYLEGAL'S ATTORNEY WORKED THROUGH LEGAL ISSUES FOR LONG-TERM STABILITY AND SELF-SUFFICIENCY. THE SOCIAL WORKER HIM APPLY FOR HOUSING AND A VOUCHER TO PAY THE RENT, CONNECTED THEM TO EMERGENCY HEALTH AND DENTAL CARE SERVICES, GET ENROLLED IN INCOME AND NUTRITION SUPPORT PROGRAMS. BAYLEGAL ATTORNEY REPRESENTED HIM THROUGH SOCIAL SECURITY DISABILITY INSURANCE (SSDI) PROCESS, INCLUDING DOCUMENTING HIS DISABILITY AND REPRESENTING HIM IN HEARINGS AND TESTIMONY. AFTER 3 YEARS OF LEGAL ADVOCACY HIS SSDI WAS APPROVED WITH BACK PAY. NOW THE BROTHERS' LIVES ARE TRANSFORMED. THEY ARE HOUSED, WITH HEALTHCARE AND FINANCIAL SELF-SUFFICIENCY. MOST IMPORTANTLY THEY ARE TOGETHER AND NO LONGER FEAR BEING SEPARATED. BAYLEGAL'S CLIENT CAN PROVIDE STABLE CARE FOR HIS BROTHER IN THEIR HOME. BAYLEGAL BALANCES DIRECT INDIVIDUAL SERVICES WITH BROADER IMPACT WORK TO ADDRESS ROOT CAUSES OF ISSUES HARMING LOW-INCOME RESIDENTS AND REACH FAR BEYOND THE TENS OF THOUSANDS OF INDIVIDUAL CLIENTS AND FAMILY MEMBERS WE DIRECTLY SERVE EACH YEAR. BY WORKING DIRECTLY WITH CLIENTS AND IN LOW-INCOME COMMUNITIES, BAYLEGAL DEVELOPS EXPERT FIRST-HAND KNOWLEDGE OF THE PROBLEMS AND LEGAL BARRIERS THAT HARM PEOPLE LIVING IN POVERTY AND IMPEDE THEIR STRUGGLE FOR SELF-SUFFICIENCY. OUR BROADER 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: BAYLEGAL, ALONG WITH OUR PARTNERS AT ONE JUSTICE AND THE CENTER FOR CONSUMER LAW AND ECONOMIC JUSTICE, AUTHORED AN AMICUS BRIEF WHICH WAS REFERENCED IN THE UNANIMOUS CALIFORNIA SUPREME COURT DECISION PROTECTING CONSUMERS FROM FRAUDULENT LAWSUITS REGARDLESS OF WHEN THEY ARE DISCOVERED. IN THIS CASE, LIKE SO MANY LOW-INCOME CONSUMERS AND TENANTS THAT BAYLEGAL HELPS, ONE INDIVIDUAL ONLY LEARNED THAT A DEFAULT JUDGMENT HAD BEEN ENTERED AGAINST HIM WHEN THE GARNISHMENTS BEGAN. FOLLOWING THE APPEAL BROUGHT BY KAZAN, MCCLAIN, SATTERLEY & GREENWOOD, THE COURT HELD THAT THERE IS NO TIME LIMIT TO MOVE TO SET ASIDE A VOID JUDGMENT IN A COLLECTIONS LAWSUIT WHERE A DEFENDANT WAS NOT LEGALLY SERVED. THE JUSTICES FOUND THAT COURTS MAY NOT IMPORT AND APPLY STATUTORY TIME LIMITATIONS TO SITUATIONS WHERE THE DEFENDANT WAS NOT SERVED, OVERRULING YEARS OF PRECEDENT. THIS RULING IS A HUGE, GAME-CHANGING VICTORY FOR OUR CLIENTS: TENANTS AND DEBTORS HARMED BY DEFAULT JUDGMENTS OBTAINED WITHOUT THEIR KNOWLEDGE THROUGH FRAUDULENT SERVICE. THESE CONSUMERS OFTEN ONLY LEARN OF THE JUDGMENTS WHEN GARNISHMENTS OR LEVIES BEGIN YEARS AFTER A DEFAULT JUDGMENT WAS ENTERED AS HAPPENED TO THIS INDIVIDUAL WHEN IT WOULD BE TOO LATE TO MOVE TO VACATE UNDER PREVIOUS APPELLATE PRECEDENT. THE DECISION NOTES PASSAGES FROM OUR BRIEF, INCLUDING THAT COMMUNITIES OF COLOR ARE MORE LIKELY TO BE HARMED BY UNSCRUPULOUS DEBT COLLECTION COMPANIES THAT DO NOT SERVE DEBTORS PROPERLY, AND DISCUSSES THE FUNDAMENTAL INJUSTICE OF JUDGMENTS ENTERED WITHOUT THE DEFENDANT'S KNOWLEDGE OF THE SUIT. CA CAPITAL INSURANCE CO. V. HOEHN (SUPREME COURT OF CALIFORNIA, S277510) 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 PERPETUATE LONG-TERM INTERGENERATIONAL CYCLES OF POVERTY. BAYLEGAL'S WORK IS CENTERED ON INCREASING EQUAL ACCESS TO LEGAL SYSTEM AND ENSURING FAIRNESS FOR ALL IN THE JUSTICE SYSTEM. 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 SIX YEARS. THERE ARE BROADER ECONOMIC BENEFITS TO COMMUNITY AND TAXPAYERS THROUGH COST SAVINGS WITH STUDIES SHOWING A RETURN OF $7 FOR EVERY $1 INVESTED IN LEGAL AID.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD AUDIT COMMITTEE RECEIVED A COPY OF THE DRAFT 990 AND HAD THE OPPORTUNITY TO REVIEW, ASK QUESTIONS, AND COMMENT BEFORE FILING. THE FULL BOARD OF DIRECTORS RECEIVES A COPY OF THE FULL 990 AFTER FILING.
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 BOARD DETERMINES THE LEVEL OF SALARY OF THE EXECUTIVE DIRECTOR BASED UPON PERFORMANCE AND COMPARATIVE MARKET SALARY DATA. 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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: BAY AREA LEGAL AID (BAYLEGAL) PROVIDES FREE CIVIL LEGAL SERVICES TO LOW-INCOME BAY AREA RESIDENTS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	32
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	32
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	208
6	Total number of volunteers (estimate if necessary) .............	6	258
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	21,933
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	13,412

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	28,392,283	29,543,484
9	Program service revenue (Part VIII, line 2g) .........	132,305	605,869
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	123,157	347,204
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	597,410	929,988
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	29,245,155	31,426,545
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	3,411,057	3,899,427
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	19,908,062	21,360,106
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 1,008,304
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,506,206	4,979,311
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	27,825,325	30,238,844
19	Revenue less expenses. Subtract line 18 from line 12.......	1,419,830	1,187,701
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	23,944,621	24,127,281
21	Total liabilities (Part X, line 26).............	10,537,569	9,346,829
22	Net assets or fund balances. Subtract line 21 from line 20.....	13,407,052	14,780,452

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 11,660,776 including grants of $ ) (Revenue $ 433,550 )
	HEALTH CARE ACCESS, ECONOMIC SECURITY, AND CONSUMER RIGHTS: IN 2024, BAYLEGAL PROVIDED SERVICES TO 7,828 LOW-INCOME SAN FRANCISCO BAY AREA INDIVIDUALS, INCLUDING SENIORS, FAMILIES WITH CHILDREN, AND PEOPLE WITH DISABILITIES IN NEED OF LEGAL ASSISTANCE TO ACCESS ESSENTIAL HEALTH CARE AND PUBLIC SAFETY NET PROGRAMS SUCH AS MEDICARE, MEDI-CAL, SUPPLEMENTAL SECURITY INCOME (SSI), CALWORKS (FEDERALLY KNOWN AS TANF) AND CALFRESH (FEDERALLY KNOWN AS SNAP). BAYLEGAL ALSO HELPED TO REMOVE FINANCIAL IMPEDIMENTS TO HOUSING, INCOME, HEALTHCARE, AND ECONOMIC SELF-SUFFICIENCY FOR LOW-INCOME CONSUMERS. THROUGH THIS WORK, BAYLEGAL SECURED OVER $23.5 MILLION IN QUANTIFIABLE BENEFITS TO HELP LOW-INCOME BAY AREA RESIDENTS MEET THEIR BASIC NEEDS AND IMPROVE THEIR SELF-SUFFICIENCY.

4b	(Code: ) (Expenses $ 7,888,871 including grants of $ 3,896,303 ) (Revenue $ 168,819 )
	HOUSING AND HOMELESSNESS PREVENTION: IN 2024, BAY AREA LEGAL AID (BAYLEGAL) HELPED 9,719 LOW-INCOME SAN FRANCISCO BAY AREA INDIVIDUALS, INCLUDING SENIORS, FAMILIES WITH CHILDREN, AND PEOPLE WITH DISABILITIES, AVOID HOMELESSNESS AND PRESERVE HOUSING. BAYLEGAL'S ADVOCACY TO ENFORCE HOUSING LAWS AND REGULATIONS ALSO HELPED PRESERVE AND EXPAND AFFORDABLE HOUSING FOR LOW-INCOME INDIVIDUALS THROUGHOUT THE BAY AREA. BAYLEGAL COUNSELED AND REPRESENTED CLIENTS WHO FACED ILLEGAL EVICTIONS, INCLUDING EVICTION AFTER FORECLOSURE, DISCRIMINATION, SUBSTANDARD HOUSING, AND OTHER HOUSING RIGHTS VIOLATIONS. THROUGH THIS WORK, BAYLEGAL SECURED OVER $15.4 MILLION IN QUANTIFIABLE BENEFITS TO HELP LOW-INCOME BAY AREA RESIDENTS SECURE THEIR BASIC NEED FOR SAFE, AFFORDABLE, AND HABITABLE HOUSING.

4c	(Code: ) (Expenses $ 3,740,661 including grants of $ ) (Revenue $ 3,500 )
	DOMESTIC VIOLENCE PREVENTION: IN 2024, BAYLEGAL PROVIDED INTEGRATED AND HOLISTIC LEGAL SERVICES TO HELP 4,637 LOW-INCOME SAN FRANCISCO BAY AREA SURVIVORS OF INTER-PERSONAL VIOLENCE AND THEIR CHILDREN ESCAPE ABUSE AND BUILD NEW INDEPENDENT AND SAFE FUTURES. BAYLEGAL PROVIDED LEGAL ASSISTANCE WITH RESTRAINING ORDERS, CHILD CUSTODY AND VISITATION ORDERS, DIVORCES, CHILD AND SPOUSAL SUPPORT, AND OTHER FAMILY LAW PROTECTIONS AND SUPPORTS. BAYLEGAL ALSO ASSISTED IMMIGRANT SURVIVORS OF PHYSICAL AND MENTAL ABUSE, AS WELL THEIR CHILDREN, IN FILING FOR IMMIGRATION RELIEF UNDER THE VIOLENCE AGAINST WOMEN ACT (VAWA) AND THE VICTIMS OF TRAFFICKING AND VIOLENCE PROTECTION ACT.THROUGH THIS WORK, BAYLEGAL SECURED OVER $11.1 MILLION IN QUANTIFIABLE BENEFITS IN DOMESTIC VIOLENCE, FAMILY LAW, AND IMMIGRATION MATTERS, TO HELP INTER-PERSONAL VIOLENCE SURVIVORS ACHIEVE LASTING SAFETY AND IMPROVE THEIR SELF-SUFFICIENCY.

	(Code: ) (Expenses $ 2,091,672 including grants of $ 3,124 ) (Revenue $ )
	BAYLEGAL ALSO PROVIDES TARGETED SERVICES FOR VULNERABLE POPULATIONS INCLUDING FOSTER AND TRANSITION AGE YOUTH, COMMERCIALLY SEXUALLY EXPLOITED CHILDREN, YOUTH WITH DISABILITIES, MENTAL HEALTH ISSUES, AND/OR INVOLVEMENT IN THE DEPENDENCY OR DELINQUENCY SYSTEMS, AS WELL AS VETERANS AND PEOPLE WHO WERE FORMERLY INCARCERATED.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 2,091,672 including grants of $ 3,124 ) (Revenue $ )
4e	Total program service expenses25,381,980

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,857,316	0	142,895

(A) Name and business address	(B) Description of services	(C) Compensation
BAKER TILLY US LLP 4807 INNOVATE LN MADISON,WI53718	AUDIT AND TAX SERVICES	135,975




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	28,500,264

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,043,220

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		29,543,484

		Business Code
2a	ATTORNEY'S FEES	541100	605,869	605,869
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		605,869

3 Investment income (including dividends, interest, and othersimilar amounts) ......			347,204			347,204
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	21,933
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	21,933
d	Net rental income or (loss).......			21,933
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	4,900,000
b	Less: cost or other basis and sales expenses	7b	4,900,000
c	Gain or (loss)	7c	0
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	CY PRES AWARDS		541100	860,111			860,111
b	OTHER REVENUE		541100	47,944			47,944
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			908,055
12	Total revenue. See instructions.....			31,426,545	605,869	21,933	1,255,259

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	3,899,427	3,899,427
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,054,291	334,493	610,689	109,109
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	16,254,949	13,558,143	2,114,489	582,317
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	499,022	430,805	52,248	15,969
9	Other employee benefits .......	2,241,744	1,753,722	391,423	96,599
10	Payroll taxes ...........	1,310,100	1,050,508	207,058	52,534
11	Fees for services (non-employees):
a	Management ......	14,702	12,693	1,539	470
b	Legal .........	61,217	52,849	6,409	1,959
c	Accounting ...........	524,669	452,957	54,926	16,786
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	242,347	209,218	25,374	7,755
12	Advertising and promotion ....	7,356			7,356
13	Office expenses .......	55,393	47,825	5,797	1,771
14	Information technology ......	162,572	140,349	17,021	5,202
15	Royalties ..
16	Occupancy ...........	1,901,241	1,676,640	172,028	52,573
17	Travel ............	44,261	38,214	4,632	1,415
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	101,194	87,368	10,590	3,236
20	Interest ...........	98,806	85,309	10,345	3,152
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	543,681	469,399	56,897	17,385
23	Insurance ...	125,127	108,031	13,095	4,001
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	TELECOM	283,573	244,809	29,690	9,074
b	EQUIPMENT RENTAL & MAIN	157,449	135,937	16,477	5,035
c	DUES AND FEES	127,244	109,859	13,316	4,069
d	UNRELATED BUSINESS INCO	12,766		12,766
e	All other expenses	515,713	483,425	21,751	10,537
25	Total functional expenses. Add lines 1 through 24e	30,238,844	25,381,980	3,848,560	1,008,304
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,232,171	1	1,464,018
2	Savings and temporary cash investments .........			4,491,918	2	6,553,918
3	Pledges and grants receivable, net ......			6,348,060	3	5,280,965
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			131,014	9	164,370
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	10,868,029
b	Less: accumulated depreciation	10b	6,421,002	4,787,533	10c	4,447,027
11	Investments—publicly traded securities .			2,178,927	11	2,193,874
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			4,774,998	15	4,023,109
16	Total assets. Add lines 1 through 15 (must equal line 33)...			23,944,621	16	24,127,281

17	Accounts payable and accrued expenses .....	2,629,386	17	2,797,848
18	Grants payable ...		18
19	Deferred revenue .........	40,230	19	4,162
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	2,682,041	23	2,367,279
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	5,185,912	25	4,177,540
26	Total liabilities. Add lines 17 through 25..	10,537,569	26	9,346,829

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	11,851,912	27	14,574,749
28	Net assets with donor restrictions ...........	1,555,140	28	205,703
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	13,407,052	32	14,780,452
33	Total liabilities and net assets/fund balances ........	23,944,621	33	24,127,281