2025-11-13T17:36:36-05:00 2024-12-31 454570537 MARJTAX INCORPORATED 3542 FRUITVALE- AVE PMB 227 OAKLAND CA 94602 990 2024-01-01 471909862 LOS ANGELES CENTER FOR COMMUNITY LAW AND ACTION LOSA 2133421572 346 S GLESS STREET LOS ANGELES CA 90033 LYDIA NICHOLSON PRESIDENT 2025 2133421572 2025-11-13 true false MARJORIE WILLIAMS-JONES P00564614 5104826204 2025-11-13 X 2024 2025-03-06 01:10:19Z GINA HONG 346 S GLESS ST LOS ANGELES CA 90033 1224105 false X HTTPS://LACCLA.ORG/ X 2014 CA LEGAL SERVICES TO LOW- AND MODERATE-INCOME RESIDENTS OF THE REGION INCLUDING & SURROUNDING LOS ANGELES COUNTY & ORGANIZE SUCH RESIDENTS FOR PURPOSES OF LEADERSHIP TRAINING, CIVIC ENGAGEMENT, AND COLLECTIVE ACTION. 6 5 6 5 0 30956 416526 268915 775792 17073 31787 0 316944 1224105 0 0 389069 475763 0 0 238508 419011 627577 894774 -310633 329331 1102719 1262250 434500 258865 668219 1003385 TO PROVIDE LEGAL SERVICES TO LOW- AND MODERATE-INCOME RESIDENTS OF THE GEOGRAPHIC REGION INCLUDING AND SURROUNDING LOS ANGELES COUNTY AND ORGANIZE SUCH RESIDENTS FOR PURPOSES OF CIVIC ENGAGEMENT, AND COLLECTIVE ACTION. false false 856352 57506 LEGAL SERVICES: OVER THE FISCAL YEAR 1/1/24 - 12/31/24, THE LOS ANGELES CENTER FOR COMMUNITY LAW AND ACTION ("LACCLA") WAS FOCUSED PRIMARILY ON REPRESENTATION OF LOW-INCOME CLIENTS IN CASES RELATED TO FAIR HOUSING, TENANTS' RIGHTS AND EVICTION DEFENSE. LACCLA REPRESENTED DOZENS FAMILIES AND INDIVIDUALS IN HOUSING-RELATED PROCEEDINGS, INCLUDING CASES RELATED TO FAIR HOUSING, RETALIATORY EVICTION, AND BREACH OF THE WARRANTY OF HABITABILITY. LACCLA ALSO TRIED CASES IN SUPPORT OF INDIVIDUAL TENANTS AND TENANT ASSOCIATIONS AND UNIONS THROUGHOUT SOUTHERN CALIFORNIA. LACCLA'S GOAL IS TO LEVERAGE LEGAL SERVICES TO PRESERVE AND PROMOTE SAFE AND AFFORDABLE HOUSING, ESPECIALLY FOR VERY LOW-INCOME PEOPLE, IN AND AROUND LOS ANGELES COUNTY. ORGANIZING: THE LOS ANGELES CENTER FOR COMMUNITY LAW AND ACTION ("LACCLA") ENGAGES IN COMMUNITY CANVASSING AND HOSTS WEEKLY COMMUNITY MEETINGS AND LEGAL CLINICS TO GROW ITS BASE AND ORGANIZE AROUND PARTICULAR ISSUES RELATED TO TENANTS RIGHTS. LACCLA'S WEEKLY COMMUNITY MEETINGS WERE HELD WEDNESDAY AT 6:30PM AND PROVIDE AN OPPORTUNITY FOR GROUPS OF APPROXIMATELY 40 WEEKLY ATTENDEES TO CONSIDER ISSUES, AND PARTICULARLY HOUSING ISSUES, IMPACTING LOS ANGELES COUNTY AND TO DEVISE COHERENT STRATEGIES TO RESOLVE PROBLEMS THAT AFFECT THEIR COMMUNITY. PROGRAMMING: LACCLA'S PRIMARY WORK INVOLVES THE PROVISION OF LEGAL SERVICES AND ISSUE-AREA OR CASE-SPECIFIC ORGANIZING. BEYOND THESE TWO AREAS OF FOCUS, ITS FLAGSHIP PROGRAMS ARE MEMBER COMMITTEES AND THE PROVISION OF PRO-BONO LEGAL SERVICES. THROUGH THESE PROGRAMS, LACCLA SUPPORTS ITS CONSTITUENTS IN ACCOMPLISHING COMMUNITY ORGANIZING GOALS, SUCH AS SUPPORTING THEIR FELLOW MEMBERS WITH DIRECT ACTIONS, OR CAMPAIGNS TO RESIST DISPLACEMENT AND COMBAT GENTRIFICATION. 856352 true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 10 0 true 6 true false false false false false false false false false false false false false false X 6 5 false false false true false false false true true false false true true true true false false true true false CA X LYDIA NICHOLSON 2133421572 346 S GLESS ST LOS ANGELES CA 90033 CHRISTOPHER ESTRADA PRESIDENT/SE 40.00 X X 88832 0 5430 GINA HONG TREASURER 40.00 X 165584 0 5748 HILARY MALSON DIRECTOR 2.00 X 0 0 0 VICENT CARRILLO DIRECTOR 2.00 X 0 0 0 KIMBERLY MIRANDA DIRECTOR 2.00 X 0 0 0 DANIELLE GIES DIRECTOR 2.00 X 0 0 0 PAUL LANCTOT DIRECTOR 2.00 X 0 0 0 LYDIA NICHOLSON PRESIDENT 20 40.00 X 25333 0 0 279749 11178 1 false true false 416526 416526 LEGAL SERVICES 775792 775792 775792 31787 31787 1224105 775792 31787 X 279748 254307 25441 151806 151806 4771 4532 239 12860 12460 400 26578 25249 1329 3606 3606 5676 5676 127013 127013 58 58 5141 2177 2964 11876 11876 6000 5100 900 657 657 127 127 1059 1059 2181 1952 229 BAD DEBT ALLOWANCE ACCRUA 250000 250000 UNUSUAL EXPENSE/RECOVERIE 5617 5617 894774 856352 38422 0 187482 157448 584636 1032535 330601 22000 50267 1102719 1262250 14444 420056 258865 434500 258865 X 668219 1003385 668219 1003385 1102719 1262250 X 329331 5835 X false false false X 210209 388049 172350 30956 416526 1218090 210209 388049 172350 30956 416526 1218090 4661 1213429 17073 31787 48860 1266950 2259556 0.95780 0.96390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED TRUST ACCOUNT LIABILITIES 256304 PAYROLL LIABILITIES 1458 ACCRUED EXPENSES 917 IOLTA TRUST ACCOUNT INTEREST PAYABLE 186 258865 X X false false false false false false false false false GINA HONG TREASURER 105584 60000 1805 3943 171332 FORM 990 FULL MISSION STATEMENT: TO PROVIDE LEGAL SERVICES TO LOW AND MODERATE-INCOME RESIDENTS OF THE GEOGRAPHIC REGION INCLUDING AND SURROUNDING LOS ANGELES FOCUSED PRIMARILY ON REPRESENTATION OF LOW-INCOME CLIENTS IN CASES RELATED TO FAIR HOUSING, TENANTS' RIGHTS AND EVICTION DEFENSE. FORM 990, PAGE 6, PART VI, LINE 5 1.THE TOTAL LOSS IS ESTIMATED AT 300,311.51. THE PARTIES INVOLVED WERE LACCLA AND A FORMER EMPLOYEE. THE NATURE OF THE LOSS WAS FRAUD BY THE FORMER EMPLOYEE. 2 LACCLA HAS TAKEN THE FOLLOWING STEPS TOWARDS RECOVERY: 1.IN JANUARY 2025, IMMEDIATELY AFTER DISCOVERING THE FRAUD, LACCLA FILED A POLICE REPORT WITH THE LAPD IN PERSON AT THE HOLLENBECK STATION. CASE : 25011519. LACCLA WILL CONTINUE TO WORK WITH THE LAPD TOWARDS RECOVERY AS NECESSARY. 2. THROUGH NEGOTIATIONS WITH THE FORMER EMPLOYEE , LACCLA HAS OBTAINED THE FORMER EMPLOYEE'S SIGNATURE, WITH A CO-SIGNER, ON AN ENFORCEABLE CONTRACT GUARANTEEING REPAYMENT OF THE REMAINING BALANCE OVER THE NEXT 10 YEARS. AS OF OCTOBER 13, 2025, LACCLA HAS RECOVERED 32,023.30 OF THE MISAPPROPRIATED FUNDS. 3.LACCLA TAKES ANY INCIDENT OF FRAUD EXTREMELY SERIOUSLY. AFTER LACCLA DISCOVERED MISAPPROPRIATION OF FUNDS IN JANUARY 2025, LACCLA IMMEDIATELY SECURED ALL BANK ACCOUNTS AND HIRED A CERTIFIED FRAUD EXAMINER (CFE) TO REVIEW AND SUGGEST SECURITY IMPROVEMENTS FOR THE ORGANIZATION. SINCE THEN, IN CONSULTATION WITH THE CFE, LACCLA HAS IMPLEMENTED INTERNAL CONTROLS TO PREVENT ANY RECURRENCE OF FRAUD AS FOLLOWS: 1.STRICT SEGREGATION OF DUTIES 2.DUAL AUTHORIZATION FOR ALL PAYMENTS 3.MULI-LAYER VENDOR AND EMPLOYEE VERIFICATION 4.MONTHLY RECONCILIATIONS WITH ENHANCED OVERSIGHT 5.IMPROVED EXPENSE MONITORING AND POLICY ENFORCEMENT 6.AUDIT TRAIL IN ACCOUNTING SOFTWARE 7.FRAUD TRAINING AND WHISTLEBLOWER MECHANISM 8.ENHANCED AND FREQUENT OVERSIGHT BY GOVERNANCE FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY SELECTED MEMBERS OF THE BOARD OF DIRECTORS AND THEN DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE ASKED TO DISCLOSE AT BOARD MEETINGS, AND BY AGREEING TO THE BYLAWS ACKNOWLEDGE THAT THEY MUST DISCLOSE CONFLICTS OF INTEREST FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DECIDE THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR OF THE AGENCY. THE BOARD, WHICH INCLUDES INDEPENDENT MEMBERS, HAVE ASSESSED FAIR AND EQUITABLE COMPENSATION BASED ON COMPENSATION OF MANAGERS OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE LOS ANGELES CENTER FOR COMMUNITY LAW AND ACTION. FORM 990, PAGE 6, PART VI, LINE 15B WAGES AND SALARIES OF STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR, WITH OVERSIGHT OF THE BOARD OF DIRECTORS. THE WAGES AND SALARIES ARE BASED UPON COMPENSATION OF EMPLOYEES OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE LOS ANGELES CENTER FOR COMMUNITY LAW AND ACTION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE AGENCY. FORM 990, PART IX, LINE 11G INTERPRETATION 2,578 0 0 OTHER CONTRACTOR FEES 50,081 0 0 CONFLICT RES & MEDIATION FEES 4,333 0 0 LEGAL PROGRAMMING COSTS 70,021 0 0 TOTAL 127,013 0 0 FORM 990, PART XI, LINE 9 REVERSAL OF EXPENSES REPORTED ON PRIOR YEAR 990. CHARGES WERE RELATED TO FRAUDULANT ACTIVITY REPORTED IN PART VI, SECTION A, QUESTION 5.