Nonprofit · EIN 88-0817327
COTTAGE STREET YOUTH LAW
Tax-exempt · SALEM, OR 97301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $241,380 | $206,759 | $34,621 | $77,309 | $0 | $77,309 |
| December 31, 2023 | 990 | $236,000 | $198,462 | $37,538 | $42,688 | $0 | $42,688 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $241,000
- Investment income
- $380
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $102,200
- Other salaries and wages
- $36,500
- Salaries, compensation and benefits (total)
- $166,626
- Professional fundraising fees
- $0
- Legal fees
- $1,805
- Occupancy
- $12,124
- Travel
- $2,191
- Program services (functional)
- $179,176
- Management and general (functional)
- $27,583
Balance sheet and other
- Total assets, start of year
- $42,688
- Total assets, end of year
- $77,309
- Total liabilities, end of year
- $0
- Net assets, end of year
- $77,309
- Net assets without donor restrictions
- $77,309
- Gross receipts
- $241,380
- Employees
- 2
- Volunteers
- 6
- Year formed
- 2022
- State of legal domicile
- OR
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 |
|---|---|---|---|---|
| DALE WILHELM | EXECUTIVE DIRECTOR Officer | 40 | $78,200 | $24,000 |
| JOSHUA GWIN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MORGAN WOODS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JENNIFER SENNER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| COURTNEY SOLTERBECK | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
| MAXWELL RANSOM | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
| JUAN VALDEZ | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DALE WILHELM | EXECUTIVE DIRECTOR Officer | 40 | $81,961 | $30,000 |
| JOSHUA GWIN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MORGAN WOODS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JENNIFER SENNER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| COURTNEY SOLTERBECK | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
| MAXWELL RANSON | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
| JUAN VALDEZ | MEMBER AT-LARGE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 475 COTTAGE ST NE SUITE 115, SALEM, OR 97301-3820
- Mailing address (990-N for 2022)
- PO BOX 15119, Salem OR 97309
- Principal officer (990 for 2024)
- DALE WILHELM, PO BOX 15119, SALEM, OR 97309
- Principal officer (990-N for 2022)
- Dale Wilhelm, 475 Cottage Street NE Suite 115, Salem OR 97301
- Signed the 990
- DALE WILHELM, EXECUTIVE DIRECTOR
- Phone
- (503) 851-7050
- Website
- WWW.CSYL.ORG
- Return prepared by
- REDW LLC
Mission
COTTAGE STREET YOUTH LAW (CSYL) ATTORNEYS ARE APPOINTED BY THE COURT TO REPRESENT INDIGENT CHILDREN, YOUTH, AND PARENTS INVOLVED IN THE FOSTER CARE AND JUVENILE JUSTICE SYSTEMS. CSYL ALSO SEEKS TO EDUCATE, INFORM, AND PROMOTE DIGNITY AND RESPECT FOR PEOPLE INVOLVED IN THE JUVENILE JUSTICE SYSTEM.
Program accomplishments
- COTTAGE STREET YOUTH LAW (CSYL) CURRENTLY ENGAGES IN A 1.0 MAXIMUM ATTORNEY CASELOAD (MAC) CONTRACT WITH THE OREGON PUBLIC DEFENSE COMMISSION (OPDC) TO FULFILL AN ENTIRE FULL TIME ATTORNEY POSITION CASELOAD AS DEFINED BY OPDC. IN THAT CONTRACT CSYL AGREES TO ACCEPT COURT APPOINTMENTS TO INDIGENT DEFENDANTS OR JUVENILE DELINQUENT DEFENDANTS, AND PARENTS, GUARDIANS, OR CHILDREN INVOLVED IN OREGON DEPARTMENT OF HUMAN SERVICES JUVENILE DEPENDENCY COURT. IN THE YEAR OF 2024, CSYL ACCEPTED APPOINTMENT TO NEW LEGAL CASES, MAINTAINED AT OR ABOVE A 300 MAC, WHICH INDICATES A FULL ASSIGNMENT OF CASES, AND CURRENTLY MAINTAINS OPEN CASES IN EXCESS OF 102 CASES. CSYL CONTINUES TO ACCEPT APPOINTMENTS TO INDIGENT CLIENTS WHO HAVE THE RIGHT TO AN ATTORNEY AND THE STATE OF OREGON REQUIRES ATTORNEYS WITH THE APPROPRIATE CERTIFICATION TO REPRESENT THEM.Expenses $179,176 · revenue $241,000
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
- 88-0817327
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $77,309
- Income (IRS master file)
- $241,380
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $241,380 | $206,759 | $77,309 | XML |
| 990 | December 2023 | $236,000 | $198,462 | $42,688 | XML |
| 990-N for 2022 Officer: Dale Wilhelm | December 31, 2022 | ≤ $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 88-0817327).
Questions about COTTAGE STREET YOUTH LAW
- What is the EIN of COTTAGE STREET YOUTH LAW?
- The employer identification number (EIN) of COTTAGE STREET YOUTH LAW is 88-0817327.
- Is COTTAGE STREET YOUTH LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to COTTAGE STREET YOUTH LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COTTAGE STREET YOUTH LAW 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 COTTAGE STREET YOUTH LAW 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 COTTAGE STREET YOUTH LAW 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 COTTAGE STREET YOUTH LAW?
- The 990 for the year ended December 31, 2024 names DALE WILHELM.
- Who are the officers and directors of COTTAGE STREET YOUTH LAW?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $78,200 (DALE WILHELM, EXECUTIVE DIRECTOR).
- How much revenue does COTTAGE STREET YOUTH LAW have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $241,380, expenses of $206,759 and total assets of $77,309 at year end.
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- OREGON STATE SHERIFFS ASSOCIATION EIN 93-6027731 · last filed 990 for 2024
- ATTORNEY GENERALS SEXUAL ASSAULT TASK FORCE EIN 27-0056693 · last filed 990 for 2025
- PREVENT CHILD ABUSE OREGON EIN 82-2036220 · last filed 990 for 2025
- OREGON PEACE OFFICERS ASSOCIATION EIN 23-7261628 · last filed 990 for 2025
- OREGON EXECUTIVE DEVELOPMENT INSTITUTE EIN 83-0426130 · last filed 990 for 2025
- WORKING CLASS LEGAL SERVICES EIN 88-1425908 · last filed 990-EZ for 2024