Nonprofit · EIN 32-0640629
COMMUNITY LEGAL SERVICES
Tax-exempt · SAN FRANCISCO, CA 94131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $183,947 | $115,946 | $68,001 | $320,129 | $304,587 | $15,542 |
| December 31, 2024 | 990 | $662,901 | $335,837 | $327,064 | $292,136 | $334,296 | -$42,160 |
| December 31, 2023 | 990 | $212,727 | $255,220 | -$42,493 | $151,285 | $263,138 | -$111,853 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $173,263
- Investment income
- $10,684
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $103,755
- Other salaries and wages
- $5,567
- Salaries, compensation and benefits (total)
- $109,322
- Professional fundraising fees
- $0
- Accounting fees
- $1,053
- Program services (functional)
- $77,905
- Management and general (functional)
- $38,041
Balance sheet and other
- Total assets, start of year
- $292,136
- Total assets, end of year
- $320,129
- Total liabilities, end of year
- $304,587
- Net assets, end of year
- $15,542
- Net assets without donor restrictions
- $15,542
- Gross receipts
- $183,947
- Employees
- 2
- Volunteers
- 0
- Year formed
- 2020
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tadashi Gondai | President/Director/CEO/General Counsel Trustee or director, Officer | 40 | $103,755 |
| Jonathan Mar | Treasurer/Director Trustee or director, Officer | 1 | $0 |
| Clifford Boey | Secretary/Director Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tadashi Gondai | President/Director/CEO/General Counsel Trustee or director, Officer | 40 | $257,193 |
| Jonathan Mar | Treasurer/Director Trustee or director, Officer | 1 | $0 |
| Clifford Boey | Secretary/Director Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tadashi Gondai | President/Director/CEO/General Counsel Trustee or director, Officer | 40 | $79,539 | $116,107 |
| Jonathan Mar | Treasurer/Director Trustee or director, Officer | 1 | $0 | $0 |
| Clifford Boey | Secretary/Director Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 240 DELLBROOK AVE, SAN FRANCISCO, CA 94131-1211
- In care of
- % TADASHI GONDAI
- Mailing address (990-N for 2021)
- 240 DELLBROOK AVE, SAN FRANCISCO CA 94131
- Principal officer (990 for 2025)
- TADASHI GONDAI, 240 DELLBROOK AVENUE, SAN FRANCISCO, CA 94131
- Principal officer (990-N for 2021)
- Tadashi Gondai, 240 DELLBROOK AVE, SAN FRANCISCO CA 94131
- Signed the 990
- TADASHI GONDAI, PRESIDENT/DIRECTOR
- Phone
- (415) 997-7766
- Website
- www.commlegal.org
- Return prepared by
- Swift Philanthropy
California records
California keeps its own records of charities and corporations. Search them by EIN 32-0640629 or by the name COMMUNITY LEGAL SERVICES.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Community Legal Services was established to ensure the best interests of the public are represented by participating and intervening before the California Public Utilities Commission, and all other municipal, state, or federal regulatory bodies that can directly or indirectly affect ratepayer interests.
Program accomplishments
- In 2025, Community Legal Services continued our intervention at the California Public Utilities Commission on behalf of utility customers. We advocated in numerous proceedings addressing matters including utility rate increases, transportation electrification infrastructure, clean energy proposals, broadband accessibility, and utility contracting goals. Our efforts directly contributed to Commission decisions which saved customers millions of dollars in energy costs, and more effectively directed billions of dollars earmarked for deploying public utility infrastructure.Expenses $77,905 · revenue $173,263
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 32-0640629
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $320,129
- Income (IRS master file)
- $183,947
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $183,947 | $115,946 | $320,129 | IRS |
| 990 | December 2024 | $662,901 | $335,837 | $292,136 | XML |
| 990 | December 2023 | $212,727 | $255,220 | $151,285 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Tadashi Gondai | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 32-0640629).
Questions about COMMUNITY LEGAL SERVICES
- What is the EIN of COMMUNITY LEGAL SERVICES?
- The employer identification number (EIN) of COMMUNITY LEGAL SERVICES is 32-0640629.
- Is COMMUNITY LEGAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to COMMUNITY LEGAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY LEGAL SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMUNITY LEGAL SERVICES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY LEGAL SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMUNITY LEGAL SERVICES?
- The 990 for the year ended December 31, 2025 names TADASHI GONDAI.
- Who are the officers and directors of COMMUNITY LEGAL SERVICES?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $103,755 (Tadashi Gondai, President/Director/CEO/General Counsel).
- How much revenue does COMMUNITY LEGAL SERVICES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $183,947, expenses of $115,946 and total assets of $320,129 at year end.
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