2025-09-17T20:10:43-07:00 2024-12-31 990 2024-01-01 273006526 LEGAL COUNSEL FOR YOUTH AND CHILDREN LEGA 2064940323 PO Box 28629 Seattle WA 98118 Rhea Yo Executive Director 2064940323 2025-09-17 1 2024 2025-03-06 01:10:19Z Rhea Yo PO Box 28629 Seattle WA 98118 3659395 0 X www.lcycwa.org X 2010 WA Legal Counsel for Youth and Children (LCYC) protects the interests and safety of youth in Washington by advancing their legal rights. We accomplish our mission through direct representation, strong community partnerships, and systemic advocacy. 7 7 34 172 457 0 2700695 3085079 604585 490183 36275 83676 48780 457 3390335 3659395 155232 62297 0 0 2036203 2623775 0 0 144442 280873 409540 2472308 3095612 918027 563783 6342532 6924774 -950 17509 6343482 6907265 Legal Counsel for Youth and Children (LCYC) protects the interests and safety of youth in Washington by advancing their legal rights. We accomplish our mission through direct legal representation, strong community partnerships, and systemic advocacy. Our focus areas include: child welfare, juvenile court, immigrant youth and families, and youth homelessness. In 2023, LCYC served roughly 800 young people across 19 counties. The majority of youth served by LCYC are between 12 - 24 years in age. Due to historic exclusion and other forms of oppression, youth of color and LGBTQIA+ youth are overrepresented in the systems we work across and among the youth we serve. LCYC empowers youth by helping them understand and engage in complex legal systems, influencing court decisions that will impact their lives and their families forever. LCYC also engages in systemic advocacy, which is informed by our direct representation, community partners, and youth. 0 0 553205 15000 304014 CHILD WELFARE: LCYC works with youth to secure placement, family visitation, permanency, education, medical and mental health services for youth in the child welfare (dependency) system. We also represent youth in At Risk Youth (ARY), Child In Need of Services (CHINS), Truancy, and Minor Guardianship cases through court appointment. LCYC's low caseloads, and youth centered service model positively affects the lives of the children we serve. LCYC provides proactive advocacy, engaging with children, caregivers, schools, family, services providers, and other community supports. We strive not only to meet the immediate basic needs and rights of the child, but we look forward to the future. We follow the child's stated goals, build support around these goals, and help our youth clients to realize long-term stability, positive connections, and school success. Unlike teachers and social workers, attorneys are not mandated reporters, which creates a uniquely safe and confidential environment for youth to disclose information and problem solve without fear. LCYC empowers youth by helping them understand and engage in complex legal systems, influencing court decisions that will impact their lives and families forever. 1105985 1295804 1300622 YOUTH HOMELESSNESS PROGRAM: LCYC's Youth Homelessness Program (YHP) provides free, community-based legal services to youth who are at risk of or are currently experiencing homelessness, helping them to maintain and/or secure stable housing. This program serves people 12-24 years old and experiencing or at risk of homelessness in communities across Washington State. Services provided may include legal advice, mediation or negotiation, and in-court advocacy. We are able to assist with a number of civil legal issues including, but not limited to: child protective services, emancipation, gender marker and name changes, identity theft, landlord/tenant issues, public benefits, consumer and medical debt, family law, warrants, immigration, and orders of protection. An independent evaluation conducted by MEM consultants LLC found that "LCYC's legal advocacy had an immediate, positive impact on clients...65% clients reported safe and stable housing after working with an LCYC attorney, compared to 39% at intake. LCYC advocacy improved housing stability for 70% of minors served." LCYC works with community partners to provide multidisciplinary support to minors through a model called the Youth Engagement Team, which provides holistic support through legal services, housing navigation, and behavioral health services. 129809 0 193460 JUVENILE COURT. LCYC provides holistic legal advocacy to youth in King County with juvenile court matters, ranging from misdemeanors to felonies, as assigned by the King County Department of Public Defense. LCYC advises and addresses the specific charges against the youth, while also offering advocacy around issues such as homelessness, special education, school discipline, access to benefits, and safety at home. In addition, LCYC is one of several legal service entities that provides on-call legal advice to youth who are placed under arrest, before they waive their right to silence. This service, Youth Access to Counsel, is offered through the Washington State Office of Public Defense. 186219 75000 77890 SYSTEMIC ADVOCACY. LCYC is uniquely situated to provide input on system-wide issues impacting young people because of our exclusive focus on children, youth, and young adults' rights and legal interests across multiple systems. Through our direct services work, young people and attorneys may identify systemic gaps and barriers through direct representation that can be elevated and addressed on a broader level for greater impact. We elevate systemic issues, in partnership with organizations led by youth, BIPOC, and LGBTQIA+ people, to create changes in administrative policy, court processes and procedures, and state law. Staff with specific subject matter expertise inform our systemic advocacy priorities and strategy. LCYC adds our unique legal services lens to advocacy efforts through the following tools: * Coalition work: partnering with community-based organizations-including those whose advocacy is driven by youth advocates with lived expertise-to identify systemic issues impacting young people *State and local legislative advocacy: reviewing bill language & providing technical assistance on draft bills, sending letters & emails to bill sponsors & committee members, testifying in public hearings, drafting & signing-on to advocacy letters, & engaging in legislative implementation work, * Administrative advocacy: hold public agencies accountable for implementation rooted in best-practices and ensure policies & practices appropriately meet the needs of young people, and * Appellate advocacy: Drafting and joining briefs in appellate courts, primarily as amicus. 439978 483389 483389 YOUTH AND FAMILY IMMIGRATION: LCYC authored and continually updates the Immigrant Safety Plan, a collective community resource to help parents plan for the care of their child(ren) (with or without status) in the event that a parent is unable to care for their child, particularly if the parent is detained or deported. The Safety Plan is intended to reduce the inevitable trauma of separation by providing children with as much stability as possible and avoiding unnecessary involvement in the child welfare system or prolonged separation from their parents. In addition to the Safety Plan, LCYC supports youth seeking Special Immigrant Juvenile Status (SIJS ). Youth up to 21 years may be eligible for SIJS if a state court determines that the youth was abused, neglected, or abandoned by their parent(s) and that it is unsafe for the youth to return to their country of origin. LCYC partners with organizations such as Northwest Immigrant Rights Project (NWIRP) and Kids in Need of Defense (KIND) to support youth seeking SIJS. LCYC also provides direct legal representation to young people whose parents have been placed into custody by ICE. 62203 0 0 PRO BONO. LCYC's Pro Bono Program expands LCYC's capacity to serve young people and advance our mission with the support of volunteer attorneys and community members. Volunteers primarily assist with LCYC's immigrant youth and youth homelessness programs. Volunteer attorneys provide pro bono legal representation and legal expertise. Other volunteer opportunities for non-attorneys include research, language interpretation/translation, creation of legal literacy materials, development of technology tools to increase capacity and efficiency, and writing of content for LCYC's blog and social media. Through Pro Bono, LCYC can increase the number of youth served, extend the organization's geographic reach, and strengthen our programs. 688400 558389 561279 2477399 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X Stephanie Monroney 2065492200 PO Box 28629 Seattle WA 98118 Rhea Yo Executive Director, LCYC President 40 0 X 136926 0 1315 Emily Meltzer Director of Development and Communications 40 0 X 120602 0 8044 Alexandra Narvaez Supervising Attorney 40 0 X 120925 0 1215 Stephanie Monroney Director of Finance, LCYC Treasurer 40 0 X 108946 0 8044 Lu Jiang Pro Bono Manager 40 0 X 108150 0 7993 Midori Duarte White Director of Legal Services 40 0.00 X 106226 0 8056 Erin Lovell Former Executive Director 27 0 X 102245 0 1236 Sungah A Chung Director of Legal Services 40 0 X 93915 0 8044 Brandi McNeil Board Chair, LCYC Vice President & Secretary 2 0 X X 0 0 0 Josh Walker Board Vice Chair 1 0 X 0 0 0 Zhi Li Board Treasurer 1 0 X 0 0 0 Libby Teerink Board Secretary 1 0 X 0 0 0 Kristen Brennan Board Member 0.5 0 X 0 0 0 Rachel Marshall Board Member 0.5 0 X 0 0 0 Rosina Zevallos Board Member 0.5 0 X 0 0 0 897935 0 43947 11 1 0 0 0 0 0 85507 0 1552498 1447074 0 3085079 Legal Services 541110 490183 490183 0 0 0 0 0 0 490183 83676 83676 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85507 0 0 0 0 0 0 0 0 0 0 0 0 Purchase Rebate 541100 457 0 457 0 0 0 0 0 457 3659395 573859 457 0 0 0 62297 62297 0 0 0 0 273887 100792 168293 4802 2015731 1785699 135284 94748 0 0 0 0 14453 12110 1632 711 126341 111687 9428 5226 193363 159914 24853 8596 54251 0 54251 0 0 0 0 0 23924 0 23924 0 0 0 0 0 0 0 0 0 0 0 60975 54063 3811 3101 24512 13295 8043 3174 74400 54993 18356 1051 42662 28336 12784 1542 0 0 0 0 0 0 0 0 55076 51321 2586 1169 0 0 0 0 23829 15152 8329 348 0 0 0 0 0 0 0 0 0 0 0 0 18297 16981 911 405 31614 10759 1286 19569 3095612 2477399 473771 144442 3168852 964473 1835331 4198084 1338349 1762217 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6342532 6924774 -950 17509 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -950 17509 X 2694782 2828169 3648700 4079096 6343482 6907265 6342532 6924774 X 563783 0 50703 0 0 -50703 X X 0 1 X 1 0 X 1293142 1725426 5295253 2700695 3085079 14099595 0 0 0 0 0 0 0 0 0 0 0 0 1293142 1725426 5295253 2700695 3085079 14099595 7361451 6738144 0 391 2771 36275 83676 123113 0 0 0 0 0 0 0 0 330 48780 457 49567 14272275 0 0.47211 0.45229 X Schedule A, Part II, Line 10 Other income consists of purchase rebates and state and city tax refunds RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 3710098 0 50703 0 0 50703 3659395 0 0 0 3659395 3146315 50703 0 0 0 50703 3095612 0 0 0 3095612 Schedule D, Part X, Line 2 The Organization follows the provisions of uncertain tax positions as addressed in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 740-10, Income Taxes. The Organization believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Advancing Youth Justice 2024 85506 0 85506 0 0 1010 6403 0 11410 0 0 85506 0 85506 0 0 1010 6403 0 11410 18823 66683 1 Basic Needs (Food, Safety, Phone, etc.) 129 36172 0 Fines, Legal Filing Fees, Licenses 14 17954 0 Medical Help 1 1273 0 Transportation 5 1899 0 Schedule I, Part I, Line 2 Staff must review and follow the written Flexible Financial Assistance Policy created for the program team in accordance with the grant rules for financial assistance. The policy includes eligibility requirements, approved purchases, and the process for documenting the purchases. After reviewing the policy, staff send a request for financial assistance for a particular grantee to the Director of Legal Services for approval and payment with the organization's credit card. The Director ensures the funds are used for approved purchases according to each grant's requirements. After the purchase, the staff is responsible for submitting the receipt to the accountant with information on the grantee, the type of grant funds, and the purpose of the purchase. The accountant ensures each purchase recorded in Quickbooks has a corresponding receipt allocated to the correct grant. X 0 0 0 0 0 0 0 0 0 Erin Lovell Former Executive Director 102245 0 0 0 1236 0 0 0 0 0 103481 0 111182 0 Form 990, Part VI, Section B, Line 11b LCYC contracted a third-party CPA firm to conduct the annual audit, as to our 2024 finances, before we completed the 990 form. The audited financials were reviewed and approved by LCYC's Board Finance Committee and Executive Director. LCYC's Director of Finance worked on the initial draft, narrative portions, and various questions on the 990 based on the approved audit report. LCYC's Board Finance Committee then reviews the 990 draft, with the opportunity to ask questions and make edits before it is presented to the full board. The full board then reviews the 990 along with the audit and governance reports. The full board is given the opportunity to ask questions and make edits to the Form 990 before it is voted on. If the board votes to approve the 990, it is then filed by the Executive Director. Form 990, Part VI, Section B, Line 12c Directors are required to review our conflict-of-interest policy annually and sign off confirming that no conflict exists. If a question arises during the year regarding director or key employees as to their relationship or connections with others and our organization, LCYC's Executive Director and Board Chair engage in an initial dialogue regarding any concerning situations. If there is an identified potential conflict the issue is then discussed with the individual in question and addressed with the full board. In the first quarter of the year, LCYC's Director of Development and Communications made sure all board members completed and signed off on the conflict-of-interest forms. Form 990, Part VI, Section B, Line 15 In 2022, with input from staff, LCYC established a salary scale that corresponds with years of experience. Each role has a base salary, with a set salary scale for each year of experience from zero years of experience up to ten years of experience. LCYC's salary scale was updated in 2024, and the changes were discussed with and approved by the Board of Directors. LCYC has reviewed the salaries and benefits provided to attorneys and other staff in relation to other nonprofits and public defense in the area. Spanish speakers were eligible for an additional $3,000 annually, beyond their set salary, in 2024. In 2024, the founding Executive Director retired, and her replacement was promoted from within the organization. The Board of Directors determined the new Executive Director's compensation based upon compensation surveys of comparable positions in similar nonprofits. Form 990, Part VI, Section C, Line 19 LCYC's governing documents and financial statements were available to the public upon request. Form 990, Part XI, Line 9 LCYC recognizes donated services that create or enhance nonfinancial assets or that require specialized skill, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. In-kind contributions of services meeting these criteria are recorded at estimated fair market value based on actual hours and billing rates as contributions received and are expensed or capitalized based on the nature of the contribution. For the year ended December 31, 2024, contributed nonfinancial assets recognized in net assets consisted of $50,703 for donated legal and consulting services. Form 990, Part XII, Line 1 Legal Counsel For Youth and Children ("LCYC") kept its records and prepared its financial statements for previous years on the modified cash basis. LCYC adopted accounting principles generally accepted in the USA and adopted the accrual basis of accounting as of the beginning of 2024. Part A of the 2024 Form 990 is being reported for prior years on the accrual basis for consistency with the 2024 audited financials and the beginning Balance Sheet is restated on the accrual basis in Part X of the Form 990. Extension was filed