Nonprofit · EIN 45-4716513
LAWYERS FOR AMERICA
Also known as UC HASTINGS
Tax-exempt · SAN FRANCISCO, CA 94102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $184,297 | $100,432 | $83,865 | $244,674 | $9,607 | $235,067 |
| December 31, 2024 | 990 | $118,097 | $116,180 | $1,917 | $151,202 | $0 | $151,202 |
| December 31, 2023 | 990 | $152,312 | $105,655 | $46,657 | $149,285 | $0 | $149,285 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $184,297
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $84,438
- Salaries, compensation and benefits (total)
- $97,212
- Professional fundraising fees
- $0
- Accounting fees
- $750
- Program services (functional)
- $98,760
- Management and general (functional)
- $1,672
Balance sheet and other
- Total assets, start of year
- $151,202
- Total assets, end of year
- $244,674
- Total liabilities, end of year
- $9,607
- Net assets, end of year
- $235,067
- Net assets with donor restrictions
- $235,067
- Gross receipts
- $184,297
- Employees
- 5
- Volunteers
- 5
- Year formed
- 2012
- 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 |
|---|---|---|---|
| David Faigman | Board Chair Trustee or director, Officer | 1 | $0 |
| Sandra Thompson | Board Treasurer Trustee or director, Officer | 1 | $0 |
| Marsha Cohen | Secretary and Executive Director Trustee or director, Officer | 15 | $0 |
| Jonathan Laba | Board Member Trustee or director | 1 | $0 |
| Michael Maffei | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Faigman | Board Chair Trustee or director, Officer | 1 | $0 |
| Sandra Thompson | Board Treasurer Trustee or director, Officer | 1 | $0 |
| Marsha Cohen | Secretary and Executive Director Trustee or director, Officer | 15 | $0 |
| Jonathan Laba | Board Member Trustee or director | 1 | $0 |
| Michael Maffei | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Faigman | Board Chair Trustee or director, Officer | 1 | $0 |
| Sandra Thompson | Board Treasurer Trustee or director, Officer | 1 | $0 |
| Marsha Cohen | Secretary and Executive Director Trustee or director, Officer | 15 | $0 |
| Jonathan Laba | Board Member Trustee or director | 1 | $0 |
| Michael Maffei | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- UCLAW-SF 200 MCALLISTER ST, SAN FRANCISCO, CA 94102-0000
- Mailing address (990-N for 2013)
- 200 McAllister Street, San Francisco CA 94102
- Principal officer (990 for 2025)
- Marsha Cohen, 200 McAllister Street, San Francisco, CA 94102
- Principal officer (990-N for 2013)
- Marsha Cohen, 200 McAllister Street, San Francisco CA 94102
- Signed the 990
- Marsha Cohen, Board Secretary and Executive Direc
- Phone
- (415) 565-4676
- Return prepared by
- ERIC HA CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 45-4716513 or by the name LAWYERS FOR AMERICA.
- 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
To improve the lawyering skills of new lawyers, while expanding the availability of legal services by providing two-year work experiences fellowships in the public and nonprofit sectors.
Program accomplishments
- During 2025, 9 fellows were serving either in the training or service year of their two-year fellowship experience four as student externs, five as paid employees. They worked for government law offices Solano CA Public Defender and Contra Costa CA Superior Court and legal nonprofits Center for Biological Diversity, If/When/How, Neighborhood Legal Services of Los Angeles, and Veterans Legal Institute. To date, almost 80 percent of the fellows who have completed this program remain employed with government agencies or legal nonprofits several of those who work for private law firms do work consistent with that which they did for nonprofits and government e.g., environmental and municipal law.Expenses $98,760
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
- 45-4716513
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L80)
- Assets (IRS master file)
- $244,674
- Income (IRS master file)
- $184,297
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $184,297 | $100,432 | $244,674 | XML |
| 990 | December 2024 | $118,097 | $116,180 | $151,202 | IRS |
| 990 | December 2023 | $152,312 | $105,655 | $149,285 | XML |
| 990 | December 2022 | $185,839 | $156,107 | $102,628 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2013 Officer: Marsha Cohen | December 31, 2013 | ≤ $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 45-4716513).
Questions about LAWYERS FOR AMERICA
- What is the EIN of LAWYERS FOR AMERICA?
- The employer identification number (EIN) of LAWYERS FOR AMERICA is 45-4716513.
- Is LAWYERS FOR AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to LAWYERS FOR AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAWYERS FOR AMERICA 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 LAWYERS FOR AMERICA 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 LAWYERS FOR AMERICA 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 LAWYERS FOR AMERICA?
- The 990 for the year ended December 31, 2025 names Marsha Cohen.
- Who are the officers and directors of LAWYERS FOR AMERICA?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LAWYERS FOR AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $184,297, expenses of $100,432 and total assets of $244,674 at year end.
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All nonprofits in SAN FRANCISCO · California · Housing and shelter