LEGAL SERVICES FOR CHILDREN INC (EIN 510169463) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

CATHERINE SAKIMURA

Phone

4158633762

Tax Period

2024-07-01 to 2025-06-30

LEGAL SERVICES FOR CHILDREN INC, founded in 1975, is a community nonprofit in the Crime & Legal sector that reported $4.8M in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $4.4M left a modest 9% surplus.

Mission

LEGAL SERVICES FOR CHILDREN ("LSC") PROVIDES FREE REPRESENTATION TO CHILDREN AND YOUTH WHO REQUIRE LEGAL ASSISTANCE TO STABILIZE THEIR LIVES AND REALIZE THEIR FULL POTENTIAL. THROUGH A HOLISTIC TEAM APPROACH UTILIZING LEGAL ADVOCACY AND SOCIAL WORK SERVICES, OUR GOAL IS TO EMPOWER CLIENTS AND ACTIVELY INVOLVE THEM IN THE CRITICAL DECISIONS THAT IMPACT THEIR LIVES. LCS USES THIS MODEL TO ACHIEVE SAFETY, STABILITY, EDUCATIONAL SUCCESS AND FREEDOM FROM DETENTION AND DEPORTATION FOR OUR CLIENTS. IN THE 2024-2025 FISCAL YEAR, LSC REPRESENTED 679 CHILDREN AND YOUTH IN THEIR LEGAL CASES AND PROVIDED SERVICES TO A TOTAL OF 1729 CHILDREN, YOUTH, AND CONCERNED ADULTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,560,470

Program Service Revenue $19,000

Investment Income $262,219

Other Revenue $-37,746

TOTAL REVENUE $4,803,943

Expense Breakdown

Grants Paid $400

Salaries & Benefits $3,725,246

Fundraising Expenses $476,701

Program Expenses $3,470,527

Other Expenses $633,978

TOTAL EXPENSES $4,359,624

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,803,943	$5,798,797	-0.2%
Expenses	$4,359,624	$4,060,088	+0.1%
Net Income	$444,319	$1,738,709	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

126

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$197,458

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CATHERINE SAKIMURA	Executive Dir.	40.00	Officer	$181,809	$15,649	$197,458
RONALD GUTIERREZ	CLINICAL DIRECTOR	40.00		$145,373	$26,965	$172,338
NEDRA A SHAWLER	LEGAL DIRECTOR	40.00		$149,837	$2,853	$152,690
MOISES CRUZ	OPERATIONS DIR	40.00		$128,928	$12,367	$141,295
JOYCE LUPACK	DEVELOPMENT DIR	40.00		$134,255	$2,853	$137,108
STEPHANY ARZAGA	ASSOC LEGAL DIR	40.00		$121,655	$12,365	$134,020
ERIN E MEYER	Director	0.50	Director	$0	$0	$0
JOSH MELTZER	Director	0.50	Director	$0	$0	$0
ANN ALPERS	Director	0.50	Director	$0	$0	$0
LILY EAGLE DORMAN COLBY	Director	0.50	Director	$0	$0	$0
FRANCISCA CRUZ ENCINO	Director	0.50	Director	$0	$0	$0
MIKIKO HUANG MD	Director	0.50	Director	$0	$0	$0
SCOTT KARCHMER	Treasurer	1.00	Officer Director	$0	$0	$0
JOHN F O'TOOLE	Director	0.50	Director	$0	$0	$0
PUPPET MILLS	Secretary	1.00	Officer Director	$0	$0	$0
SUZANNE STUCKWISCH	Vice Chair	1.00	Officer Director	$0	$0	$0
DARREN TESHIMA	Former Director	0.50	Director	$0	$0	$0
KIM A THOMPSON	CHAIR	1.00	Officer Director	$0	$0	$0
KATHERINE RITCHEY	Director	0.50	Director	$0	$0	$0
CHRISTOPHER N WU	Director	0.50	Director	$0	$0	$0
CHRISTOPHER K ZAND	Director	0.50	Director	$0	$0	$0
ASA WYNN-GRANT	Director	0.50	Director	$0	$0	$0
WILLIAM F TARANTINO	Director	0.50	Director	$0	$0	$0
LEECIA WELCH	Director	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$4,803,943	$4,359,624	$6,841,522	$444,319
2024	$5,798,797	$4,060,088	$6,394,950	$1,738,709
2023	$3,658,976	$3,570,284	$4,597,865	$88,692
2022	$3,402,914	$3,028,283	$3,962,515	$374,631
2021	$4,026,268	$3,175,272	$3,899,780	$850,996
2020	$2,680,760	$3,166,879	$3,075,138	$-486,119
2019	$3,542,259	$2,787,772	$3,276,759	$754,487
2018	$2,509,672	$2,503,130	$2,410,236	$6,542

LEGAL SERVICES FOR CHILDREN INC