Nonprofit · EIN 46-3490671
PUBLIC FIRST LAW CENTER
Tax-exempt · LOS GATOS, CA 95032
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $564,842 | $552,338 | $12,504 | $312,585 | $59,330 | $253,255 |
| December 31, 2023 | 990 | $407,962 | $487,428 | -$79,466 | $338,849 | $98,054 | $240,795 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $494,405
- Program service revenue
- $62,476
- Investment income
- $7,961
- Net gain from sales of assets
- -$5,959
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $219,942
- Other salaries and wages
- $168,926
- Salaries, compensation and benefits (total)
- $488,183
- Professional fundraising fees
- $0
- Accounting fees
- $36,621
- Occupancy
- $8,652
- Travel
- $1,945
- Program services (functional)
- $440,470
- Management and general (functional)
- $111,868
Balance sheet and other
- Total assets, start of year
- $338,849
- Total assets, end of year
- $312,585
- Total liabilities, end of year
- $59,330
- Net assets, end of year
- $253,255
- Gross receipts
- $1,059,247
- Employees
- 3
- Volunteers
- 0
- Year formed
- 2013
- State of legal domicile
- HI
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R Brian Black | President Officer | 40 | $210,433 | $16,868 |
| Benjamin Creps | Staff Attorney Highest-paid employee | 40 | $115,536 | $4,786 |
| Patti Epler | Director Trustee or director | 0.23 | $0 | $0 |
| Paul Alston | Director, Secretary Trustee or director, Officer | 0.23 | $0 | $0 |
| Richard Pollack | Director Trustee or director | 0.23 | $0 | $0 |
| Patricia Tummons | Director Trustee or director | 0.23 | $0 | $0 |
| Sunshine Topping | Director, Treasurer Trustee or director, Officer | 0.23 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R Brian Black | President Officer | 40 | $208,750 | $16,077 |
| Patti Epler | Director Trustee or director | 0.23 | $0 | $0 |
| Paul Alston | Director, Secretary Trustee or director, Officer | 0.23 | $0 | $0 |
| Richard Pollack | Director Trustee or director | 0.23 | $0 | $0 |
| Patricia Tummons | Director Trustee or director | 0.23 | $0 | $0 |
| Michael Mohr | Director, Treasurer Trustee or director, Officer | 0.23 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- CO CFM 720 UNIVERSITY AVE 110, LOS GATOS, CA 95032-0000
- In care of
- % R BRIAN BLACK
- Principal officer (990 for 2024)
- R Brian Black, c/o CFM 720 University Ave 110, Los Gatos, CA 95032
- Signed the 990
- R Brian Black, President
- Phone
- (408) 358-3316
- Website
- www.publicfirstlaw.org
- Return prepared by
- COMPREHENSIVE FINANCIAL MANAGEMENT
California records
California keeps its own records of charities and corporations. Search them by EIN 46-3490671 or by the name PUBLIC FIRST LAW CENTER.
- 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
Public First Law Center operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.
Program accomplishments
- To provide free or low-cost legal services to individuals and organizations harmed when the government does not comply with State and Federal constitutions, laws, or common law. Legal services include advising individuals and organizations of their legal rights and assisting with litigation.Expenses $117,300 · revenue $62,074
- Advise individuals and organizations about their rights by organizing seminars and other programs, and enforce the general public's constitutional and statutory rights by seeking corrective measures in and out of the courts.Expenses $318,642 · revenue $401
- Assist state legislators with drafting legislation and promoting legislation that helps promote the public interest.Expenses $4,528
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 | Not 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
- 46-3490671
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $312,585
- Income (IRS master file)
- $1,059,247
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $564,842 | $552,338 | $312,585 | XML |
| 990 | December 2023 | $407,962 | $487,428 | $338,849 | XML |
| 990 | December 2022 | $597,497 | $400,031 | $489,214 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 46-3490671).
Questions about PUBLIC FIRST LAW CENTER
- What is the EIN of PUBLIC FIRST LAW CENTER?
- The employer identification number (EIN) of PUBLIC FIRST LAW CENTER is 46-3490671.
- Is PUBLIC FIRST LAW CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2014.
- Are donations to PUBLIC FIRST LAW CENTER tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PUBLIC FIRST LAW CENTER 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 PUBLIC FIRST LAW CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUBLIC FIRST LAW CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PUBLIC FIRST LAW CENTER?
- The 990 for the year ended December 31, 2024 names R Brian Black.
- Who are the officers and directors of PUBLIC FIRST LAW CENTER?
- The 990 for the year ended December 31, 2024 lists 7 people; 2 received compensation from the organization, the highest $210,433 (R Brian Black, President).
- How much revenue does PUBLIC FIRST LAW CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $564,842, expenses of $552,338 and total assets of $312,585 at year end.
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All nonprofits in LOS GATOS · California · Crime and legal-related