2024-12-20T18:35:27-06:00 2022-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2022-01-01 910974503 COLUMBIA LEGAL SERVICES COLU 2064641155 1301 FIFTH AVENUE 1200 SEATTLE WA 98101 JEFF GRANT PRESIDENT 2064641155 2024-12-18 1 0 EMINA O CRESSWELL P01217304 2063026500 2024-12-18 2022 2024-10-15 13:58:12Z X X MERF EHMAN 1301 FIFTH AVENUE 1200 SEATTLE WA 98101 8714246 0 X WWW.COLUMBIALEGAL.ORG X 1976 WA WE HOLD OURSELVES, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER ACTORS ACCOUNTABLE TO THE ROOT CAUSES OF RACISM AND THEIR MANIFESTATION IN UNFAIR TREATMENT AND INEQUITABLE ACCESS TO RESOURCES, POWER, AND OPPORTUNITIES BASED ON RACE. WE ADVOCATE FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC AND RACIAL EQUITY THROUGH A MODEL OF COMMUNITY ENGAGEMENT AND MOVEMENT LAWYERING USING THE LEGAL TOOLS OF POLICY, ADVOCACY AND IMPACT LITIGATION. WE IMAGINE A WORLD WHERE (1) WE ARE ALL FREE AND NOT CAGED IN PRISONS, JAILS, OR IMMIGRATION DETENTION; (2) HAVE EQUITABLE RIGHTS AND BENEFITS REGARDLESS OF OUR INCARCERATION OR IMMIGRATION STATUS; AND (3) ARE ABLE TO EXERCISE OUR COLLECTIVE POWER TO BUILD AND SUPPORT HEALTHY, ECONOMICALLY STABLE, AND VIBRANT COMMUNITIES. 13 13 51 13 0 0 5327548 8178249 572456 211044 114908 182672 85092 140379 6100004 8712344 0 0 0 0 4387647 4372909 0 0 248410 1322207 1413345 5709854 5786254 390150 2926090 5255154 8627882 867867 1667399 4387287 6960483 COLUMBIA LEGAL SERVICES ADVOCATES FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC, AND RACIAL EQUITY FOR PEOPLE LIVING IN POVERTY. OUR WORK IS TO END EXCLUSIONARY POLICIES THAT HAVE INVESTED IN WALLS AND BARS RATHER THAN INVESTING IN PEOPLE AND COMMUNITY POWER. 0 0 3475979 211044 LEGAL SERVICES: THROUGH COMMUNITY-LED MOVEMENT LAWYERING AND A SYSTEMIC APPROACH, WE ARE SUPPORTING COMMUNITIES AND MOVEMENTS BY BRINGING DEEP LEGAL EXPERTISE THAT IS GROUNDED IN AND STRONGLY GUIDED BY AN UNDERSTANDING OF RACE EQUITY. 3475979 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X KURT LUNDQUIST 2062878622 1301 FIFTH AVE SUITE 1200 SEATTLE WA 98101 MERF EHMAN EXECUTIVE DIRECTOR 35.00 X 153733 0 21315 ANTONIO GINATTA ATTORNEY 35.00 X 115699 0 31047 AMY CREWDSON ATTORNEY 35.00 X 122022 0 21372 NICHOLAS STRALEY ASST. ADVOCACY DIRECTOR 35.00 X 113708 0 28894 DENISE DAVIS CONTROLLER 35.00 X 116744 0 21372 BLANCA RODRIGUEZ ASST. ADVOCACY DIRECTOR 35.00 X 111525 0 12698 JEFF GRANT PRESIDENT 1.40 X X 0 0 0 BEN GOLDEN VICE PRESIDENT 1.20 X X 0 0 0 MEGAN YOSHIMURA SECRETARY 1.40 X X 0 0 0 KATHLEEN ALBRECHT TREASURER 1.50 X X 0 0 0 BRENDA CARLSTROM BOARD MEMBER 0.80 X 0 0 0 CARMEN MIRELES BOARD MEMBER 0.31 X 0 0 0 MATTHEW MOERSFELDER BOARD MEMBER 1.20 X 0 0 0 BRENDA MORBAUCH BOARD MEMBER 0.35 X 0 0 0 BERNICE BLESSING BOARD MEMBER 0.31 X 0 0 0 VIVECA BURNETTE BOARD MEMBER 0.25 X 0 0 0 MR HAMILTON BOARD MEMBER 0.35 X 0 0 0 JAMILA JOHNSON BOARD MEMBER 0.35 X 0 0 0 STEVEN MARCHESE BOARD MEMBER 0.35 X 0 0 0 733431 0 136698 9 0 1 0 0 8178249 8178249 ATTORNEY FEES 541100 211044 211044 211044 177524 177524 79200 1902 77298 77298 77298 5148 0 5148 5148 5148 MISCELLANEOUS 900099 63081 63081 63081 8712344 211044 0 323051 1356658 1043494 225640 87524 2049177 1561540 417061 70576 113294 23150 83996 6148 584806 416586 125489 42731 268974 207001 50954 11019 29874 14427 14704 743 84820 84820 13559 13559 141613 84540 48399 8674 2263 649 1614 98633 7840 74556 16237 88822 4168 84654 694273 5596 688677 24896 21904 2992 6581 6581 64444 64444 32724 55 32669 DUES AND FEES 57670 35538 21207 925 PUBLICATIONS AND RESEAR 47237 43023 2861 1353 PRINTING AND PUBLICATIO 6393 4201 283 1909 POSTAGE AND SHIPPING 3452 747 2134 571 16091 1520 14571 5786254 3475979 2061865 248410 1225609 162328 1299517 1085217 0 3724306 167930 453826 130780 549112 2938555 2564902 382965 373653 1486201 1314331 562152 965109 5255154 8627882 680228 626249 100394 0 13255 300773 73990 740377 867867 1667399 X 3872327 2940483 514960 4020000 4387287 6960483 5255154 8627882 2926090 -352894 0 X 0 1 X 1 0 X 3893321 4084725 4405803 5327548 8178249 25889646 3893321 4084725 4405803 5327548 8178249 25889646 165614 25724032 95108 105351 107618 196588 256724 761389 939 825 3412 63081 68257 26719292 3071851 0.96280 0.97510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 939. 2019 AMOUNT: $ 825. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 3,412. 2022 AMOUNT: $ 63,081. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5786254 5786254 439313 109828 0 0 404093 412394 358421 439313 1614221 2421332 58036 24038 82074 101023 103099 89605 109828 403555 605333 0 1 X 53359 53359 730859 490975 239884 403525 388292 15233 1750812 1685635 65177 373653 OPERATING RIGHT-OF-USE ASSETS 641707 DEPOSITS 22629 CLIENT ESCROW FUNDS 295303 CASH HELD FOR OTHERS 5470 965109 OPERATING LEASE LIABILITY 740377 740377 X 8363427 -352894 2075 1902 -348917 8712344 0 8712344 5790231 2075 1902 3977 5786254 0 5786254 PART IV, LINE 2B: CLS ROUTINELY RECEIVES CLIENT FUNDS WHICH ARE HELD IN POOLED TRUST ACCOUNTS UNTIL SUCH TIME AS THE FUNDS ARE NEEDED FOR COSTS OR WHEN THEY ARE DISBURSED TO THE CLIENTS AS PART OF A SETTLEMENT. THE AMOUNTS IN THESE POOLED TRUST ACCOUNTS ARE RECORDED AS AN ASSET WITH A CORRESPONDING LIABILITY. CLS HAS NO INTEREST IN OR RIGHTS TO THESE FUNDS. DURING 2008, CLS ENTERED INTO AN AGREEMENT WITH THE LEGAL FOUNDATION OF WASHINGTON TO ADMINISTER SETTLEMENT FUNDS FOR CERTAIN LAW-RELATED CHARITABLE AND EDUCATIONAL PURPOSES. THESE FUNDS ARE BEING HELD IN A SEPARATE BANK ACCOUNT AND DISTRIBUTED AS AGREED. THE AMOUNTS HELD FOR OTHERS ARE RECORDED AS AN ASSET WITH A CORRESPONDING LIABILITY. CLS HAS NO INTEREST IN OR RIGHTS TO THESE FUNDS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,902. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,902. X X X 0 0 0 0 0 0 0 0 0 MERF EHMAN EXECUTIVE DIRECTOR 153733 0 0 0 0 0 4000 0 17315 0 175048 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT BUDGET COMMITTEE (ABC) REVIEWS THE DRAFT OF THE FORM 990, AND RESOLVES ANY ISSUE THAT COMES TO THEIR ATTENTION. AFTER THE ABC COMMITTEE HAS COMPLETED THEIR REVIEW, THE FORM 990 IN PDF FORMAT IS SENT TO ALL BOARD MEMBERS FOR COMMENT. AFTER THE BOARD COMMENT PERIOD, THE FORM 990 IS SIGNED BY THE BOARD PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ON A PERIODIC BASIS. THE POLICY IS MONITORED PERIODICALLY BY THE BOARD FOR ANY PERCEIVED OR ACTUAL CONFLICTS OF INDIVIDUAL BOARD MEMBERS. IF A BOARD MEMBER DISCLOSES A CONFLICT OF INTEREST, THE BOARD PRESIDENT WOULD BE NOTIFIED AND HE OR SHE WOULD REQUEST THAT THE BOARD MEMBER RECUSE HIMSELF (HERSELF) FROM PARTICIPATING OR VOTING ON MATTERS RELATING TO THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A WE ENGAGE A FIRM WHO SPECIALIZES IN DETERMINING COMPENSATION AND PROVIDE THEM WITH THE REQUIRED DATA FROM WHICH THEY COMPARE TO THEIR RELEVANT MARKET DATA. DATA IS PRESENTED TO THE LABOR MANAGEMENT COMMITTEE WHO MAKES A RECOMMENDATION TO THE BOARD. THE BOARD DISCUSSES IN "EXECUTIVE SESSION AND VOTES. THE EXECUTIVE DIRECTOR IS INFORMED OF THE CHANGES IN THE COMPENSATION AND INSTRUCTS THE CONTROLLER TO IMPLEMENT THE CHANGE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST IN WRITING. FORM 990, BOX B EXPLANATION FOR AMENDING: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS WERE NOT PREPARED AT ORIGINAL TIME OF FILING IN NOVEMBER 2023. THE AUDIT HAS NOW BEEN COMPLETED AND THE FORM 990 IS BEING AMENDED TO ACCURATELY REPORT THE CHANGES FROM THE AUDIT. THE FOLLOWING CHANGED DUE TO THE AUDITED FINANCIAL STATEMENTS: -PART I, LINES 8, 9, 10, 12, 15, 17, 18, 19, 20, 21, 22 -PART III, LINE 4A -PART IV, LINES 11D, 11F, 12A -PART VIII, LINES 1F, 1H, 2A, 3, 7A, 7C, 7D, 12 -PART IX, LINES 7, 8, 9, 10, 11G, 13, 14, 16, 17, 23, 24A, 25 -PART X, LINES 1, 2, 4, 9, 15, 16, 17, 19, 21, 25, 26, 27,28, 32, 33 -PART XI, LINE 1, 2, 3, 5, 8, 10 -PART XII, LINES 2B, 2C -SCHEDULE A, PART II, LINES 1, 4, 6, 7, 8, 11, 12, 14, 15 -SCHEDULE B, PART I, ADDITIONAL CONTRIBUTOR ADDED. -SCHEDULE C, PART II-A, LINE 1D, 1E, 1F, 1G, 2A, 2D, 2E -SCHEDULE D, PART IX UPDATES THE ASSETS LISTED IN PART X LINE 15 -SCHEDULE D, PART X UPDATES THE LIABILITIES LISTED IN PART X LINE 25 -SCHEDULE D PART XI AND XII ARE POPULATED SINCE THERE ARE AUDITED FINANCIAL STATEMENTS. WHILE AMENDING ADDITIONAL ITEMS WERE FOUND THAT WERE INCORRECT ON THE ORIGINAL FILED RETURN AND THUS AMENDED: -BOX C, THE ADDRESS HAS BEEN UPDATED FOR THE CURRENT MAILING ADDRESS AS OF FILING. -BOX B, CHANGE OF ADDRESS BOX IS CHECKED. -PART VI SECTION B LINE 12C, SCHEDULE O DESCRIPTION HAS BEEN UPDATED TO PROPERLY DESCRIBE THE CONFLICT OR INTEREST POLICIES. -PART VI SECTION C LINE 17, UPDATED TO BE "NONE". -PART VI SECTION C LINE 19, SCHEDULE O DESCRIPTION UPDATED TO IDENTIFY WHAT DOCUMENTS ARE AVAILABLE IN WRITING. -PART VI SECTION C LINE 20, THE PERSON IN CARE OF THE BOOK'S INFORMATION HAS BEEN UPDATED. -SCHEDULE A, PART II LINE 5, A SUBSTANTIAL CONTRIBUTOR HAS BEEN INCLUDED. -SCHEDULE J, PART I LINE 3, HAS THE INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE BOXES CHECKED.