Nonprofit · EIN 46-1248975
DEPENDENCY LEGAL SERVICES
Tax-exempt · ROCKLIN, CA 95765
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,557,867 | $6,141,458 | $416,409 | $7,504,809 | $680,142 | $6,824,667 |
| December 31, 2024 | 990 | $6,762,525 | $5,875,190 | $887,335 | $6,837,500 | $577,771 | $6,259,729 |
| December 31, 2023 | 990 | $6,714,882 | $6,125,661 | $589,221 | $6,010,139 | $602,788 | $5,407,351 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,394,083
- Investment income
- $163,784
- Net gain from sales of assets
- $25,984
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $552,875
- Other salaries and wages
- $3,192,473
- Salaries, compensation and benefits (total)
- $4,484,636
- Professional fundraising fees
- $0
- Legal fees
- $863,716
- Occupancy
- $284,847
- Travel
- $84,701
- Depreciation
- $14,668
- Program services (functional)
- $5,652,652
- Management and general (functional)
- $488,806
Balance sheet and other
- Total assets, start of year
- $6,837,500
- Total assets, end of year
- $7,504,809
- Total liabilities, end of year
- $680,142
- Net assets, end of year
- $6,824,667
- Land, buildings and equipment
- $1,173,644
- Net assets without donor restrictions
- $6,824,667
- Gross receipts
- $6,557,867
- Employees
- 48
- Volunteers
- 3
- 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 | Other / benefits |
|---|---|---|---|---|
| JOHN PASSALACQUA | CEO Trustee or director, Officer | 55 | $275,853 | $16,577 |
| Candi Mayes | Senior Lead ATTORNEY | 40 | $215,559 | $26,886 |
| Julia Hanagan | LEAD ATTORNEY | 40 | $155,989 | $18,556 |
| mikaela west | LEAD ATTORNEY | 40 | $144,115 | $17,808 |
| Shelby Emore | Lead ATTORNEY | 40 | $133,129 | $13,654 |
| Ashley mooney | attorney | 40 | $128,519 | $16,272 |
| Anna Curry | ATTORNEY | 40 | $117,264 | $12,009 |
| Emily Bartholomew | Director Trustee or director | 2 | $4,500 | $0 |
| STEPHEN NELSON | Director Trustee or director | 2 | $4,500 | $0 |
| DERRAUGH DAWSON | Director Trustee or director | 2 | $4,500 | $0 |
| JENNIFER WILLIAMS | Director Trustee or director | 2 | $4,500 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN PASSALACQUA | CEO Trustee or director, Officer | 55 | $271,800 | $15,710 |
| Candi Mayes | Senior Lead ATTORNEY | 40 | $204,600 | $24,766 |
| mikaela west | LEAD ATTORNEY | 40 | $178,316 | $18,193 |
| Julia Hanagan | LEAD ATTORNEY | 40 | $168,992 | $16,217 |
| Whitney Kulp | senior ATTORNEY | 40 | $153,383 | $8,536 |
| Matthew Defer | SENIOR ATTORNEY | 40 | $134,654 | $15,576 |
| Ashley mooney | attorney | 40 | $132,157 | $15,401 |
| Emily Bartholomew | Director Trustee or director | 2 | $6,710 | $0 |
| STEPHEN NELSON | Director Trustee or director | 2 | $4,500 | $0 |
| DERRAUGH DAWSON | Director Trustee or director | 2 | $4,500 | $0 |
| JENNIFER WILLIAMS | Director Trustee or director | 2 | $4,500 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN PASSALACQUA | CEO Trustee or director, Officer | 55 | $253,633 | $15,218 |
| Candi Mayes | Senior Lead ATTORNEY | 40 | $195,939 | $21,720 |
| patricia bazar | ATTORNEY | 40 | $158,467 | $17,390 |
| mikaela west | ATTORNEY | 40 | $150,466 | $16,920 |
| Julia Hanagan | ATTORNEY | 40 | $144,964 | $16,502 |
| natalie moore | ATTORNEY | 40 | $134,858 | $13,458 |
| Whitney Kulp | senior ATTORNEY | 40 | $137,468 | $8,248 |
| Emily Bartholomew | Director Trustee or director | 2 | $5,882 | $0 |
| STEPHEN NELSON | Director Trustee or director | 2 | $4,500 | $0 |
| DERRAUGH DAWSON | Director Trustee or director | 2 | $4,500 | $0 |
| JENNIFER WILLIAMS | Director Trustee or director | 2 | $4,500 | $0 |
Address and contacts
- Address (IRS master file)
- 5701 LONETREE BLVD STE 207-F, ROCKLIN, CA 95765-3794
- In care of
- % JOHN PASSALACQUA
- Principal officer (990 for 2025)
- JOHN PASSALACQUA, 5701 LONETREE BLVD 207-F, ROCKLIN, CA 95765
- Signed the 990
- JOHN PASSALACQUA, CEO
- Phone
- (707) 462-5806
- Website
- WWW.DEPENDENCYLS.COM
- Return prepared by
- Nelson & Associates CPAs
California records
California keeps its own records of charities and corporations. Search them by EIN 46-1248975 or by the name DEPENDENCY 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
THE SPECIFIC PURPOSE OF THIS ORGANIZATION IS TO PROVIDE LEGAL REPRESENTATION IN JUVENILE DEPENDENCY COURT PROCEEDINGS AND TO CARRY ON SUCH OTHER ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW.
Program accomplishments
- Dependency Legal Services is a non-profit, interdisciplinary law firm dedicated to serving children and parents in child abuse and neglect cases. Our attorneys are court appointed to serve clients in Marin, Placer, Solano, Sonoma, Stanislaus, and Yolo County dependency proceedings. Dependency Legal Services is a dynamic law firm, with opportunities for growth, which values quality representation as well as quality of personal life. ([email protected]). Dependency Legal Services (DLS) served approximately 2262 total clients at any given time in all our counties: This was comprised of approximately 878 children and 1384 parents.For a further breakdown by county:Marin: 113 children and 101 parentsPlacer: 5 children and 245 parentsSonoma: 7 children and 258 parentssolano: 327 children and 273 parentsStanislaus: 122 children and 245 parentsyolo: 304 children and 270 parentsDependency Legal Services continues to raise the quality of services to our clients in various ways. Firstly, DLS remains active in advocating for increased resources for child and parent representation. DLS is an active member of a statewide collaborative to reduce the standard dependency caseload from 141 cases to a lower number consistent with recommendations from nationwide groups and other states. At the same time, DLS advocated for a new methodology for payment for child and parent representation that exceeds the current limit, which is County Counsel levels one and two in each county. Toward this end DLS was part of meetings with legislators and the Judicial Council.Dependency Legal Services co-sponsored a bill that was signed into law by Governor Newsom. A.B. 651 expands the list of hearings that require notice and the opportunity for an incarcerated parent to be physically present, or the opportunity to participate in those proceedings by video conference or teleconference.Dependency Legal Services attorneys serve on the Family Law Advisory Committee, the Family Justice Initiative work group, and the Family Law/Juvenile Law Committee as well. DLS is also a member of the bi-monthly statewide dependency provider group, the monthly Federally Funded Dependency Representation Program work group, a monthly Judicial Council Leadership meeting and a Statewide Dependency Funding work group.DLS attorneys also continue to be contributing authors to Seiser & Kumli on Juvenile Courts Practice and Procedure. This year, senior staff rolled out several training courses for both DLS staff and dependency counsel and social workers within DLS and across the state. This included a Beyond the Bench training on new legislation and client communication as well as statewide training on the Interstate Compact on the Placement of Children. Additionally, eleven staff members were sent to the Beyond the Bench conference in Los Angeles. Additionally, several attorneys and social workers attended the National Association of Childs Counsel Conference in Cleveland. Finally, our most recently hired Lead Attorney participated in the One Justice leadership program.DLS continued to explore pre-filing work in our counties. In 2025 DLS was awarded IOLTA and EAF grants by the State Bar of California tocommence these programs in Placer, Sonoma, and Stanislaus counties. While the launch of these programs will be in 2026, much of the program creation and staff hiring started in 2025.DLS also continues to improve our Human Resources department through monthly meetings and consultations with People Rock Human Resources. This has resulted in a much more robust onboarding process and greater documentation reflecting changes in employment. DLS continues to integrate social workers into our multi-disciplinary practice. We are seeing the value social workers bring to parent and child representation.DLS continues to draw down federal funding for our work. We also continued to be part of The Judicial Councils summer internship program for first- and second-year law students. Stipends were for $3,600 times 5 interns for 240 hours a week. DLS supplemented this funding by several dollars per hour to make it more worthwhile for the interns. The program was successful with the hope of recruiting these students once they pass the bar examExpenses $5,652,652
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
- 46-1248975
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $7,504,809
- Income (IRS master file)
- $6,557,867
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,557,867 | $6,141,458 | $7,504,809 | XML |
| 990 | December 2024 | $6,762,525 | $5,875,190 | $6,837,500 | XML |
| 990 | December 2023 | $6,714,882 | $6,125,661 | $6,010,139 | XML |
| 990 | December 2022 | $6,477,535 | $5,398,271 | $5,533,275 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 46-1248975).
Questions about DEPENDENCY LEGAL SERVICES
- What is the EIN of DEPENDENCY LEGAL SERVICES?
- The employer identification number (EIN) of DEPENDENCY LEGAL SERVICES is 46-1248975.
- Is DEPENDENCY LEGAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to DEPENDENCY LEGAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DEPENDENCY 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 DEPENDENCY 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 DEPENDENCY 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 DEPENDENCY LEGAL SERVICES?
- The 990 for the year ended December 31, 2025 names JOHN PASSALACQUA.
- Who are the officers and directors of DEPENDENCY LEGAL SERVICES?
- The 990 for the year ended December 31, 2025 lists 11 people; 11 received compensation from the organization, the highest $275,853 (JOHN PASSALACQUA, CEO).
- How much revenue does DEPENDENCY LEGAL SERVICES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,557,867, expenses of $6,141,458 and total assets of $7,504,809 at year end.
Other nonprofits in ROCKLIN
- PLACER DISPUTE RESOLUTION INC EIN 84-4711454 · last filed 990-EZ for 2025
- CALIFORNIA HUMAN TRAFFICKING INVESTIGATORS AND PROSECUTORS ASSO EIN 93-4840943 · last filed 990-PF for 2025
- CHRISTIAN BORN ANEW FELLOWSHIP US INC EIN 39-3003283 · last filed 990-N for 2024
- EDUCATIONAL MEDIA FOUNDATION EIN 94-2816342 · last filed 990 for 2024
- WILLIAM JESSUP UNIVERSITY EIN 94-1279803 · last filed 990 for 2025
- ROCKLIN ACADEMY EIN 36-4449502 · last filed 990 for 2025
- GATHERING INN EIN 84-1657746 · last filed 990 for 2025
- STATE HOUSING & COMMUNITY SERVICES CORPORATION EIN 84-2528350 · last filed 990 for 2025
All nonprofits in ROCKLIN · California · Crime and legal-related