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Nonprofit · EIN 94-2801038

WESTERN STATES LEGAL FOUNDATION

Tax-exempt · OAKLAND, CA 94612

Financials

$161K$204K2023$209K$206K2024
Revenue Expenses · by fiscal year end
Financials of WESTERN STATES LEGAL FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$209,434$206,117$3,317$16,745$5,000$11,745
December 31, 2023990-EZ (amended)$161,330$204,492-$43,162$8,428–$8,428
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$209,424
Program service revenue
$0
Investment income
$10
Other revenue
$0

Expenses

Grants and similar amounts paid
$543
Compensation of officers, directors and key employees
$139,640
Salaries, compensation and benefits (total)
$152,555
Professional fundraising fees
$0
Accounting fees
$11,258
Occupancy
$20,398
Program services (functional)
$154,724
Management and general (functional)
$39,059
Fundraising (functional)
$12,334

Balance sheet and other

Total assets, start of year
$8,428
Total assets, end of year
$16,745
Total liabilities, end of year
$5,000
Net assets, end of year
$11,745
Net assets without donor restrictions
$11,745
Gross receipts
$209,434
Employees
2
Year formed
1982
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
ANDREW LICHTERMANDirector
Trustee or director
40$70,000
JACQUELINE CABASSOExecutive Dir.
Trustee or director
40$69,640
GRACE MORIZAWADirector
Trustee or director
4$0
WILSON RILES JRDirector
Trustee or director
4$0
JOHN BURROUGHSDirector
Trustee or director
4$0
PHOENIX ARMENTADirector
Trustee or director
4$0
PHYLLIS OLINPresident
Officer
4$0
SHERRY LARSEN-BEVILLESecretary
Officer
4$0
HEATHER DAVISONTreasurer
Officer
4$0
990-EZ for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
JACQUELINE CABASSOExecutive Dir.40$70,000
ANDREW LICHTERMANDirector40$70,000
PHYLLIS OLINPresident4$0
GRACE MORIZAWADirector4$0
SHERRY LARSEN-BEVILLESecretary4$0
WILSON RILES JRDirector4$0
JOHN BURROUGHSDirector4$0
HEATHER DAVISONTreasurer4$0
PHOENIX ARMENTADirector4$0

Address and contacts

Address (IRS master file)
655 13TH ST STE 201, OAKLAND, CA 94612-1225
In care of
% DALE NESBITT
Principal officer (990 for 2024)
JACQUELINE CABASSO, 655 13TH ST STE 201, OAKLAND, CA 94612
Signed the 990
JACQUELINE CABASSO, Executive Dir.
Phone
(510) 839-5877
Return prepared by
PATRICK A MCDERMOTT CPA

California records

California keeps its own records of charities and corporations. Search them by EIN 94-2801038 or by the name WESTERN STATES LEGAL FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

EDUCATIONAL ACTIVITIES RE NUCLEAR ISSUES

990 for the year ended December 31, 2024

Program accomplishments

  • EDUCATIONAL ACTIVITIES, RESEARCH AND LEGAL ANALYSIS REGARDING NUCLEAR AND ENVIRONMENTAL ISSUES
    Expenses $154,724 · grants $543 · revenue $209,434

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
94-2801038
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
1982
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$16,745
Income (IRS master file)
$209,434

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$209,434$206,117$16,745XML
990-EZDecember 2023$161,330$204,492$8,428XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 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 94-2801038).

Questions about WESTERN STATES LEGAL FOUNDATION

What is the EIN of WESTERN STATES LEGAL FOUNDATION?
The employer identification number (EIN) of WESTERN STATES LEGAL FOUNDATION is 94-2801038.
Is WESTERN STATES LEGAL FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
Are donations to WESTERN STATES LEGAL FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WESTERN STATES LEGAL FOUNDATION 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 WESTERN STATES LEGAL FOUNDATION 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 WESTERN STATES LEGAL FOUNDATION 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 WESTERN STATES LEGAL FOUNDATION?
The 990 for the year ended December 31, 2024 names JACQUELINE CABASSO.
Who are the officers and directors of WESTERN STATES LEGAL FOUNDATION?
The 990 for the year ended December 31, 2024 lists 9 people; 2 received compensation from the organization, the highest $70,000 (ANDREW LICHTERMAN, Director).
How much revenue does WESTERN STATES LEGAL FOUNDATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $209,434, expenses of $206,117 and total assets of $16,745 at year end.

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