2024-12-20T18:28:00-06:00 2021-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2021-01-01 910974503 COLUMBIA LEGAL SERVICES COLU 2064641155 1301 FIFTH AVENUE 1200 SEATTLE WA 98101 JEFF GRANT PRESIDENT 2064641155 2024-12-18 1 EMINA O CRESSWELL CPA P01217304 2063026500 2024-12-18 2021 2024-10-15 13:58:12Z X X MERF EHMAN 1301 FIFTH AVENUE 1200 SEATTLE WA 98101 6100004 0 X WWW.COLUMBIALEGAL.ORG X 1976 WA WE HOLD OURSELVES, GOVERNMENT AGENCIES, BUSINESS, 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. 10 10 54 12 0 0 4405803 5327548 744416 572456 25484 114908 58267 85092 5233970 6100004 0 0 0 0 4108911 4387647 56058 0 137081 1082906 1322207 5247875 5709854 -13905 390150 5529225 5255154 1560827 867867 3968398 4387287 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 4168417 572456 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. 4168417 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 0 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 22 0 1 54 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 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 NAOMI KIM PRESIDENT 0.80 0.00 X X 0 0 0 JEFF GRANT VICE PRESIDENT 1.10 0.00 X X 0 0 0 BEN GOLDEN TREASURER 1.20 0.00 X X 0 0 0 BRENDA CARLSTROM BOARD MEMBER 0.80 0.00 X 0 0 0 MICHELE FUKAWA BOARD MEMBER 0.40 0.00 X 0 0 0 LAMONT GREEN BOARD MEMBER 0.30 0.00 X 0 0 0 VANESSA HERNANDEZ RODRIGUEZ BOARD MEMBER 0.35 0.00 X 0 0 0 CARMEN MIRELES BOARD MEMBER 0.45 0.00 X 0 0 0 MATTHEW MOERSFELDER BOARD MEMBER 1.20 0.00 X 0 0 0 BRENDA MORBAUCH BOARD MEMBER 0.35 0.00 X 0 0 0 MEGAN YOSHIMURA BOARD MEMBER 0.50 0.00 X 0 0 0 MERF EHMAN EXECUTIVE DIRECTOR 35.00 0.00 X 150758 0 13997 JANET CHUNG ADVOCACY DIRECTOR 35.00 0.00 X 123026 0 25269 ANTONIO GINATTA ATTORNEY 35.00 0.00 X 113746 0 26554 AMY CREWDSON ATTORNEY 35.00 0.00 X 118411 0 20787 NICK ALLEN ATTORNEY 35.00 0.00 X 120307 0 13313 DENISE DAVIS CONTROLLER 35.00 0.00 X 112225 0 19793 738473 0 119713 6 0 1 0 0 701810 4625738 5327548 ATTORNEY FEES 541100 572456 572456 572456 114908 114908 81680 0 81680 81680 81680 MISCELLANEOUS REVENUE 900099 3412 3412 3412 6100004 572456 0 200000 160755 160755 3312933 2729297 519565 64071 125183 95876 25307 4000 531097 389132 124461 17504 257679 202746 44207 10726 39155 39155 119552 119552 10479 10479 66890 6620 42632 17638 7250 4289 2961 58587 42391 15466 730 136605 70245 63455 2905 609665 441060 168605 7651 4372 2540 739 18367 10879 6455 1033 4546 3099 1447 58245 43549 14696 21476 19453 2023 WSBA/OTHER DUES 56562 30476 22283 3803 LIBRARY/LEGAL RESEARCH 54224 53878 346 MISCELLANEOUS 23042 12877 10165 LITIGATION 14391 14391 15520 6664 5089 3767 5709854 4168417 1404356 137081 2284431 1225609 1299385 1299517 38744 167930 87723 130780 2883424 2500459 421209 382965 1343790 1486201 53943 562152 5529225 5255154 599854 680228 152080 100394 31316 13255 701810 0 75767 73990 1560827 867867 X 3603438 3872327 364960 514960 3968398 4387287 5529225 5255154 390150 28739 0 X 0 1 X 1 0 X 6467121 3893321 4084725 4405803 5327548 24178518 6467121 3893321 4084725 4405803 5327548 24178518 24178518 102119 95108 105351 107618 196588 606784 4562 939 825 3412 9738 24795040 2860807 0.97510 0.97620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 4,562. 2018 AMOUNT: $ 939. 2019 AMOUNT: $ 825. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 3,412. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4168417 4168417 358421 89605 0 0 417723 404093 412394 358421 1592631 2388947 66959 58036 24038 149033 104431 101023 103099 89605 398158 597237 ADDITIONAL INFORMATION CLS EMPLOYEES ATTEMPTED TO DIRECTLY INFLUENCE STATE LEGISLATORS ON ISSUES AFFECTING OUR LOW INCOME CLIENTS SUCH AS RIGHTS OF CHILDREN AND PRISONERS, HOUSING, BENEFITS AND EMPLOYMENT. 0 1 X 53359 53359 730859 472235 258624 388410 385709 2701 1710796 1642515 68281 382965 CASH HELD FOR OTHERS 5456 CLIENT ESCROW FUNDS 534067 LEASE DEPOSITS 22629 562152 CAPITAL LEASE OBLIGATION 73990 73990 6129623 28739 11359 40098 6089525 10479 10479 6100004 5710734 11359 11359 5699375 10479 10479 5709854 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 A PART OF A SETTLEMENT. THE AMOUNTS IN THESE POOLED TRUST ACCOUNTS ARE RECORDED AS AN ASSET WITH A CORRESPONDING LIABILITY. CLS HAS NO INTEREST 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 OR RIGHTS TO THESE FUNDS. X X X 0 0 0 0 0 0 0 0 0 MERF EHMAN EXECUTIVE DIRECTOR 150758 0 0 0 0 0 4000 0 9997 0 164755 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 ISSUES THAT COME 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 ACONFLICT OF INTEREST, THE BOARD PRESIDENT WOULD BE NOTIFIED AND HE OR SHE WOULD REQUEST THAT THE BOARD MEMBER RECUSE HIMSELF (HERSELF) FROM 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 IS AMENDED THE RETURN TO REFLECT MATERIAL ADJUSTMENTS THAT WERE DISCOVERED DURING THE 2022 AND 2023 AUDITED FINANCIAL STATEMENTS. THE FOLLOWING CHANGED DUE TO THE AUDITED FINANCIAL STATEMENTS: - PART I LINE 8, 9, 12, 18, 19, 20, 21, 22 - PART III LINE 4A - PART VIII LINE 1F, 1H, 2A, 12 - PART X LINE 4, 16, 21, 26, 27, 32, 33 - PART XI LINE 1, 3, 10 - SCHEDULE A PART II LINE 1, 4, 6, 7, 11, 12, 14 - SCHEDULE D PART XI LINE 1, 3, 5 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 J, PART I LINE 3, HAS THE INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE BOXES CHECKED.