2026-06-04T14:15:29-05:00 2025-12-31 760722072 FOUMBERG JUNEJA ROCHER & CO PC 16311 VENTURA BLVD SUITE 1180 ENCINO CA 91436 990 2025-01-01 465018518 LATHAMCARES COLLEAGUE ASSISTANCE FUND LATH 7147558268 555 WEST 5TH STREET 300 LOS ANGELES CA 900131020 FARHAN AZIZ CFO 7147558268 2026-06-04 1 MARK A LUCHT CPA P00112942 8189816100 2026-06-04 2025 2025-03-06 01:10:19Z FARHAN AZIZ 555 WEST 5TH STREET 300 LOS ANGELES CA 900131020 571614 0 X WWW.LATHAMCARES.ORG X 2014 CA LATHAMCARES PROVIDES FINANCIAL ASSISTANCE TO LATHAM & WATKINS LLP COLLEAGUES AND (CONT. SCH. O) (CONTINUED) AFFILIATES EXPERIENCING UNFORESEEN HARDSHIPS. 5 0 0 0 0 0 16055 571614 0 0 7808 0 0 0 23863 571614 14600 173549 0 0 0 0 0 0 0 10239 13333 24839 186882 -976 384732 464510 843842 5400 0 459110 843842 X LATHAMCARES OFFERS SHORT-TERM FINANCIAL RELIEF TO LATHAM & WATKINS LLP COLLEAGUES AND AFFILIATES FACING SIGNIFICANT AND/OR UNFORESEEN HARDSHIPS, SUCH AS MEDICAL EMERGENCIES, NATURAL DISASTERS, OR OTHER CRISES BEYOND THEIR CONTROL. 1 0 142549 142549 IN 2025, LATHAMCARES ESTABLISHED A RESTRICTED WILDFIRE RELIEF FUND IN RESPONSE TO THE SOUTHERN CALIFORNIA WILDFIRES TO PROVIDE FINANCIAL ASSISTANCE TO AFFECTED COLLEAGUES AND OTHER INDIVIDUALS CONNECTED TO THE FIRM. FUNDS WERE USED TO SUPPORT THOSE FACING DISPLACEMENT, PROPERTY LOSS, AND RELATED FINANCIAL HARDSHIP, INCLUDING GRANTS FOR ESSENTIAL NEEDS SUCH AS TEMPORARY HOUSING, BASIC SUPPLIES, AND REPAIRS. TO PROVIDE TIMELY RELIEF, GRANTS WERE APPROVED BY THE BOARD THROUGH AN EXPEDITED PROCESS. IN 2025, LATHAMCARES DISTRIBUTED $142,549 IN RESTRICTED GRANTS FOR THIS PURPOSE. ANY REMAINING RESTRICTED FUNDS WERE TRANSFERRED TO THE GENERAL FUND, PER A BOARD RESOLUTION. 31000 31000 LATHAMCARES PROVIDES EMERGENCY FINANCIAL ASSISTANCE TO INDIVIDUALS AFFILIATED WITH LATHAM & WATKINS LLP WHO ARE EXPERIENCING PERSONAL FINANCIAL HARDSHIP DUE TO UNFORESEEN CRISES. IN 2025, LATHAMCARES DISTRIBUTED $31,000 TO FOUR INDIVIDUALS FOR THIS PURPOSE. 173549 1 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA IL NY MA X FARHAN AZIZ 7147558268 650 TOWN CENTER DRIVE COSTA MESA CA 926267135 X WENDY ATROKHOV DIRECTOR, PRESIDENT 2.00 X X 0 0 0 MATT FRITZ DIRECTOR 0.50 X 0 0 0 FARHAN AZIZ DIRECTOR, CFO 2.00 X 0 0 0 ANA O'BRIEN DIRECTOR 0.50 X 0 0 0 SANDRA HERNANDEZ DIRECTOR, VICE PRESIDENT 0.50 X X 0 0 0 CHRISTIAN LIDYARD SECRETARY 2.00 X 0 0 0 0 0 0 0 0 0 0 0 571614 571614 571614 0 0 0 173549 173549 11135 11135 1099 1099 FILING FEES 1024 1024 BANK CHARGES 75 75 186882 173549 13333 0 464510 843842 464510 843842 5400 0 5400 0 X 459110 843842 0 0 459110 843842 464510 843842 384732 0 X 1 X 0 0 0 X 27100 11865 16395 16055 571614 643029 27100 11865 16395 16055 571614 643029 126052 516977 5079 8257 8792 9186 31314 674343 0.76660 0.57790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT, HOWEVER, TO FEDERAL AND CALIFORNIA INCOME TAXES ON UNRELATED BUSINESS INCOME AS STIPULATED IN THE CODE. THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE ORGANIZATION HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2025, THE ORGANIZATION'S FEDERAL TAX RETURNS SINCE THE 2022 TAX YEAR AND STATE TAX RETURNS SINCE THE 2021 TAX YEAR REMAIN OPEN FOR EXAMINATION BY THE TAX JURISDICTIONS. NO TAX RETURNS ARE CURRENTLY BEING EXAMINED BY ANY TAXING AUTHORITIES. 1 WILDFIRE ASSISTANCE 11 142549 ASSISTANCE DUE TO FINANCIAL HARDSHIP, PERSONAL CRISIS, OR EMERGENCIES 4 31000 PART I, LINE 2: FOR THE WILDFIRE ASSISTANCE PROGRAM, APPLICATIONS/CLAIMS WERE SUBMITTED AND REVIEWED BASED ON THE REPORTED HARDSHIP AND SUPPORTING INFORMATION PROVIDED, WITH DISBURSEMENTS APPROVED THROUGH THE ORGANIZATION'S ESTABLISHED REVIEW AND APPROVAL PROCESS. FOR INDIVIDUAL ASSISTANCE, AN INDIVIDUAL SUBMITS AN APPLICATION THAT IS THEN REVIEWED BY THE DISBURSEMENT COMMITTEE WHO THEN RECOMMENDS TO THE BOARD OF DIRECTORS TO APPROVE OR NOT APPROVE SUCH PAYMENT FOR ASSISTANCE. FORM 990, PART III, LINE 2 LATHAMCARES ESTABLISHED THE WILDFIRE RELIEF FUND IN 2025 IN RESPONSE TO THE SOUTHERN CALIFORNIA WILDFIRES TO ADDRESS EMERGENT NEEDS NOT PRESENT IN THE PRIOR YEAR. THE PROGRAM WAS DEVELOPED AND IMPLEMENTED BY THE ORGANIZATION'S LEADERSHIP AND APPROVED BY THE BOARD OF DIRECTORS UNDER AN EXPEDITED PROCESS TO PROVIDE TIMELY FINANCIAL ASSISTANCE TO AFFECTED INDIVIDUALS. FUNDS WERE RAISED SPECIFICALLY FOR THIS PURPOSE AND DISTRIBUTED AS GRANTS FOR ESSENTIAL NEEDS, INCLUDING HOUSING, SUPPLIES, AND REPAIRS. ANY REMAINING FUNDS WERE TRANSFERRED TO THE ORGANIZATION'S GENERAL FUND IN ACCORDANCE WITH ITS POLICIES. FORM 990, PART VI, SECTION A, LINE 2 THE DIRECTORS AND OFFICERS ARE PARTNERS OR EMPLOYEES OF LATHAM & WATKINS LLP, A RELATED ENTITY (SEE SCH. R). FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS ARE THE EXECUTIVE COMMITTEE OF LATHAM & WATKINS LLP, A RELATED ENTITY (SEE SCH. R) FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO APPOINT, BY MAJORITY VOTE OF THE MEMBERS, THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S OUTSIDE TAX PREPARER PROVIDES A DRAFT OF THE FORM 990, WHICH IS CIRCULATED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. ONE MEMBER OF THE BOARD, WHO HAS A TAX BACKGROUND, PERFORMS AN IN-DEPTH REVIEW TO HELP ENSURE COMPLETENESS AND ACCURACY. THE RETURN IS FINALIZED AND FILED ONLY AFTER THE BOARD HAS HAD AN OPPORTUNITY TO PROVIDE FEEDBACK. FORM 990, PART VI, SECTION B, LINE 12C LATHAMCARES CIRCULATES AN ANNUAL CONFLICT OF INTEREST (COI) DISCLOSURE FORM TO ALL BOARD MEMBERS AND THE SECRETARY. EACH INDIVIDUAL IS REQUIRED TO REVIEW, COMPLETE, AND SIGN THE FORM, AFFIRMING ANY POTENTIAL CONFLICTS. THE COMPLETED FORMS ARE COLLECTED AND SECURELY RETAINED AS PART OF THE ORGANIZATION'S OFFICIAL RECORDS. FORM 990, PART VI, SECTION B, LINE 15 QUESTION 15A AND 15B ARE ANSWERED NO AS THERE ARE NO POSITIONS IN WHICH THIS APPLIES TO. FORM 990, PART VI, SECTION C, LINE 18 LATHAMCARES COMPLIES WITH IRS PUBLIC DISCLOSURE REQUIREMENTS BY MAKING ITS FORM 1023 (APPLICATION FOR RECOGNITION OF EXEMPTION) AND ITS THREE MOST RECENT ANNUAL RETURNS (FORM 990 OR 990-EZ) AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THESE DOCUMENTS CAN BE REVIEWED IN PERSON AT THE ORGANIZATION'S PRINCIPAL OFFICE DURING REGULAR BUSINESS HOURS. ADDITIONALLY, COPIES CAN BE PROVIDED UPON WRITTEN REQUEST, WITH A REASONABLE FEE CHARGED TO COVER COPYING AND MAILING COSTS. FOR INQUIRIES OR TO REQUEST COPIES, PLEASE CONTACT US THROUGH THE INFORMATION PROVIDED ON OUR WEBSITE AT WWW.LATHAMCARES.ORG. FORM 990, PART VI, SECTION C, LINE 19 LATHAMCARES MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED INDIVIDUALS MAY CONTACT THE ORGANIZATION THROUGH THE CONTACT INFORMATION PROVIDED ON OUR WEBSITE AT WWW.LATHAMCARES.ORG TO REQUEST ACCESS TO THESE DOCUMENTS. COPIES ARE PROVIDED IN A TIMELY MANNER, AND A REASONABLE FEE MAY BE CHARGED TO COVER COPYING AND MAILING COSTS. LATHAM & WATKINS LLP 555 W 5TH STREET 300 LOS ANGELES CA 900131020 952018373 LEGAL SERVICES DE N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0