﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T10:47:39-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>850203431</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>REDW LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>475 COTTAGE STREET NE SUITE 200</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>880817327</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COTTAGE STREET YOUTH LAW</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COTT</BusinessNameControlTxt>
      <PhoneNum>5038517050</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 15119</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97309</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DALE WILHELM</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5033790791</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LORI K WOODBURY CPA</PreparerPersonNm>
      <PTIN>P00292379</PTIN>
      <PhoneNum>5035817788</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>DALE WILHELM</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 15119</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97309</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>236000</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.CSYL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2022</FormationYr>
      <LegalDomicileStateCd>OR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>COTTAGE STREET YOUTH LAW (CSYL) ATTORNEYS ARE APPOINTED BY THE COURT TO REPRESENT INDIGENT CHILDREN, YOUTH, AND PARENTS INVOLVED IN THE FOSTER CARE AND JUVENILE JUSTICE SYSTEMS. CSYL ALSO SEEKS TO EDUCATE, INFORM, AND PROMOTE DIGNITY AND RESPECT FOR PEOPLE INVOLVED IN THE JUVENILE JUSTICE SYSTEM.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>6</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>45000</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>236000</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>45000</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>236000</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>169810</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>39850</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>28652</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>39850</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>198462</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>5150</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>37538</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>5150</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>42688</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>5150</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42688</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>COTTAGE STREET YOUTH LAW (CSYL) ATTORNEYS ARE APPOINTED BY THE COURT TO REPRESENT INDIGENT CHILDREN, YOUTH, AND PARENTS INVOLVED IN THE FOSTER CARE AND JUVENILE JUSTICE SYSTEMS. CSYL ALSO SEEKS TO EDUCATE, INFORM, AND PROMOTE DIGNITY AND RESPECT FOR PEOPLE INVOLVED IN THE JUVENILE JUSTICE SYSTEM.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>139656</ExpenseAmt>
      <RevenueAmt>236000</RevenueAmt>
      <Desc>COTTAGE STREET YOUTH LAW (CSYL) CURRENTLY ENGAGES IN A 1.0 MAXIMUM ATTORNEY CASELOAD (MAC) CONTRACT WITH THE OREGON PUBLIC DEFENSE COMMISSION (OPDC) TO FULFILL AN ENTIRE FULL TIME ATTORNEY POSITION CASELOAD AS DEFINED BY OPDC. IN THAT CONTRACT CSYL AGREES TO ACCEPT COURT APPOINTMENTS TO INDIGENT DEFENDANTS OR JUVENILE DELINQUENT DEFENDANTS, AND PARENTS, GUARDIANS, OR CHILDREN INVOLVED IN OREGON DEPARTMENT OF HUMAN SERVICES JUVENILE DEPENDENCY COURT. IN THE YEAR OF 2023 ALONE, CSYL ACCEPTED APPOINTMENT TO AT LEAST 80 NEW LEGAL CASES, MAINTAINED AT OR ABOVE A 300 MAC, WHICH INDICATES A FULL ASSIGNMENT OF CASES, AND CURRENTLY MAINTAINS OPEN CASES IN EXCESS OF 122 CASES. CSYL CONTINUES TO ACCEPT APPOINTMENTS TO INDIGENT CLIENTS WHO HAVE THE RIGHT TO AN ATTORNEY AND THE STATE OF OREGON REQUIRES ATTORNEYS WITH THE APPROPRIATE CERTIFICATION TO REPRESENT THEM.</Desc>
      <TotalProgramServiceExpensesAmt>139656</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5038517050</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 15119</AddressLine1Txt>
          <CityNm>SALEM</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97309</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSHUA GWIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MORGAN WOODS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER SENNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COURTNEY SOLTERBECK</PersonNm>
        <TitleTxt>MEMBER AT-LARGE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MAXWELL RANSON</PersonNm>
        <TitleTxt>MEMBER AT-LARGE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUAN VALDEZ</PersonNm>
        <TitleTxt>MEMBER AT-LARGE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DALE WILHELM</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>81961</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>30000</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>81961</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>30000</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>LEGAL SERVICES</Desc>
        <BusinessCd>541100</BusinessCd>
        <TotalRevenueColumnAmt>236000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>236000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>236000</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>236000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>236000</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>111961</TotalAmt>
        <ProgramServicesAmt>89569</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22392</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>20500</TotalAmt>
        <ProgramServicesAmt>10250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10250</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>28000</TotalAmt>
        <ProgramServicesAmt>14000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14000</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>9349</TotalAmt>
        <ProgramServicesAmt>6077</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3272</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>449</TotalAmt>
        <ManagementAndGeneralAmt>449</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1672</TotalAmt>
        <ManagementAndGeneralAmt>1672</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2877</TotalAmt>
        <ProgramServicesAmt>2591</ProgramServicesAmt>
        <ManagementAndGeneralAmt>286</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>4766</TotalAmt>
        <ProgramServicesAmt>2383</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2383</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>10287</TotalAmt>
        <ProgramServicesAmt>9258</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1029</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>4689</TotalAmt>
        <ProgramServicesAmt>4689</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>839</TotalAmt>
        <ProgramServicesAmt>839</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>3073</TotalAmt>
        <ManagementAndGeneralAmt>3073</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>198462</TotalAmt>
        <ProgramServicesAmt>139656</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58806</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>5150</BOYAmt>
        <EOYAmt>42688</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>5150</BOYAmt>
        <EOYAmt>42688</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>5150</BOYAmt>
        <EOYAmt>42688</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>5150</BOYAmt>
        <EOYAmt>42688</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>5150</BOYAmt>
        <EOYAmt>42688</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>37538</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3FuncIntInd>X</SupportingOrgType3FuncIntInd>
      <SupportedOrganizationsCnt>2</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>MARION JUVENILE ADVOCACY CONSORTIUM</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>871487325</EIN>
        <OrganizationTypeCd>7</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>139656</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>OREGON PUBLIC DEFENSE SERVICES COMMISSION</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>931327347</EIN>
        <OrganizationTypeCd>6</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>2</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>139656</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>0</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>1</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>1</SupportedOrgSectionC456Ind>
        <SupportedOrgQualifiedInd>1</SupportedOrgQualifiedInd>
        <SuprtExclusivelySec170c2BInd>0</SuprtExclusivelySec170c2BInd>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>0</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>0</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>0</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>0</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <Form990SchAType3FuncIntGrp>
        <GovernmentalEntityInd>X</GovernmentalEntityInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART I, LINE 12G</FormAndLineReferenceDesc>
        <ExplanationTxt>WHILE NOT SPECIFICALLY NAMED, CSYL EXISTS PURELY FOR THE PURPOSE OF SERVICING A CONTRACT WRITTEN AND ENTERED INTO WITH MJAC AND OPDC - THE AGENCIES CHARGED WITH PROVIDING PUBLIC DEFENDERS. CSYL ONLY REPRESENTS COURT APPOINTED CLIENTS WHOSE FUNDING COMES ENTIRELY THROUGH THE ALLOCATIONS OF OPDC.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATIONS ARE NOT SPECIFICALLY NAMED, BUT ARE DESIGNATED AS THOSE THAT PROVIDE FUNDING FOR PUBLIC DEFENSE SERVICES. FUNDING HAS BEEN PROVIDED BY THE OREGON PUBLIC DEFENSE COMMISSION (OPDC), FLOWED THROUGH MARION JUVENILE ADVOCACY CONSORTIUM (MJAC).</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>OPDC IS A GOVERNMENT AGENCY, WHICH IS CONSIDERED PUBLICLY SUPPORTED.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART VI SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>CSYL REQUESTS A COPY OF THE 990 FILED BY MJAC AND CONFIRMATION OF THEIR FUNDING SOURCE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV SECTION D</FormAndLineReferenceDesc>
        <ExplanationTxt>CSYL WORKS WITH MJAC TO RESPOND TO THE OREGON PUBLIC DEFENSE SERVICES COMMISSION'S REQUEST FOR PROPOSALS AND TO COLLECTIVELY ADMINISTER THE PUBLIC DEFENSE CASE LOAD ASSIGNED BY THE COMMISSION. CSYL'S PURPOSES AND GOALS ARE SUBSTANTIALLY DIRECTED BY MJAC AND OPDC.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART VI SECTION E</FormAndLineReferenceDesc>
        <ExplanationTxt>CSYL PROVIDES PUBLIC DEFENSE SERVICES THROUGH MARION JUVENILE ADVOCACY CONSORTIUM UNDER AGREEMENTS WITH THE OREGON PUBLIC DEFENSE COMMISSION. THE OREGON PUBLIC DEFENSE COMMISSION'S MISSION IS TO ENSURE CONSTITUTIONALLY COMPETENT AND EFFECTIVE LEGAL REPRESENTATION FOR PERSONS ELIGIBLE FOR A PUBLIC DEFENDER.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO COMMITTEES EXIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 WILL BE REVIEWED AT THE NEXT AVAILABLE QUARTERLY BOARD OF DIRECTORS MEETING BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT BOARD MEETINGS, THE MEMBERS ARE ASKED IF ANY CONFLICT OR POTENTIAL CONFLICT OF INTERESTS HAVE ARISEN. WHEN THEY DO ARISE, THE BOARD TAKES ACTION OR THE MEMBER ABSTAINS FROM ANY CONFLICTED BUSINESS ISSUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS RECEIVES BUDGET DATA, BANKING STATEMENT, AND ALL COMPENSATION REQUEST CHANGES, REVIEWS SUCH CHANGES, AND APPROVES OR DENIES ALL REQUESTS BY BOARD VOTE. SUCH DECISIONS ARE REFLECTED IN THE CONTEMPORANEOUS MEETING MINUTES AND THE DOCUMENTS REVIEWED BY THE BOARD. COMPARABILITY DATA HAS BEEN RECEIVED BY THE BOARD VIA JOB LISTINGS FOR ATTORNEYS AT PUBLIC DEFENDER OFFICES, DISTRICT ATTORNEY OFFICES, AND ASST. ATTORNEY GENERALS OFFICES WITHIN THE STATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>