CHILDREN'S LAW CENTER OF CALIFORNIA

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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

1989

Legal Domicile

Principal Officer

LESLIE HEIMOV

Phone

3239801717

Tax Period

2024-07-01 to 2025-06-30

CHILDREN'S LAW CENTER OF CALIFORNIA, founded in 1989, is a mid-sized nonprofit that reported $82.0M in total revenue in fiscal year 2024. Expenses of $79.6M left a modest 3% surplus.

Mission

CHILDREN'S LAW CENTER OF CALIFORNIA (CLC) PROVIDES LEGAL REPRESENTATION FOR CHILDREN AND YOUTH IMPACTED BY ABUSE AND NEGLECT. WE ADVOCATE FOR OUR CLIENTS BY SUPPORTING FAMILIES; FIGHTING FOR REUNIFICATION, PERMANENCE, EDUCATIONAL OPPORTUNITY, HEALTH, AND MENTAL HEALTH WELLNESS; AND EMPOWERING AND STRENGTHENING CHILDREN, FAMILIES, AND THEIR COMMUNITIES. OUR INFORMED APPROACH TO ADVOCACY MAKES US A POWERFUL VOICE IN A LOCAL, STATEWIDE, AND NATIONAL CHILD WELFARE SYSTEM REFORM.

Program Service Accomplishments

Program 1

Expenses: $68,834,085

CHILDREN'S LAW CENTER OF CALIFORNIA'S (CLC) MISSION IS TO PROVIDE LEGAL AND RELATED SERVICES TO QUALIFIED PERSONS WHO ARE PARTIES TO OR AT RISK OF BECOMING PARTIES TO DEPENDENCY COURT PROCEEDINGS IN LOS ANGELES, SACRAMENTO, AND PLACER COUNTIES. CLC ATTORNEYS MADE 131,041 COURT APPEARANCES ON BEHALF OF VULNERABLE YOUNG CLIENTS IN FISCAL YEAR JUNE 30, 2025.

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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 $81,047,681

Program Service Revenue $0

Investment Income $1,084,503

Other Revenue $-83,685

TOTAL REVENUE $82,048,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $71,632,601

Fundraising Expenses $181,446

Program Expenses $68,834,085

Other Expenses $7,935,810

TOTAL EXPENSES $79,568,411

Year-over-Year Comparison

	2024	2023	Change
Revenue	$82,048,499	$81,377,619	+0.0%
Expenses	$79,568,411	$82,883,077	0.0%
Net Income	$2,480,088	$-1,505,458	-2.6%

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

679

Volunteers

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

$761,300

Total Directors

$336,531

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLIE HEIMOV	EXECUTIVE DIRECTOR	55.00	Officer Director	$306,824	$29,707	$336,531
JENNIFER PERRY	BOARD CHAIR & EXEC. COMMITTEE CHAIR	1.00	Officer Director	$0	$0	$0
RICHARD E DROOYAN	COMPENSATION COMMITTEE CHAIR	1.00	Director	$0	$0	$0
REX S HEINKE	INVESTMENT COMMITTEE CHAIR	1.00	Director	$0	$0	$0
ROLAND KELLY	AUDIT COMMITTEE CHAIR	1.00	Director	$0	$0	$0
SALLY KELLY	FINANCE COMMITTEE CHAIR	1.00	Director	$0	$0	$0
SAMSON MENGISTU	GOVERNANCE COMMITTEE CHAIR	1.00	Director	$0	$0	$0
MILAGROS SAXON	DEVELOPMENT & EVENTS COMMITTEE CHAIR	1.00	Director	$0	$0	$0
RUSTY AREIAS	DIRECTOR	1.00	Director	$0	$0	$0
DARA BARKER	DIRECTOR	1.00	Director	$0	$0	$0
DARIO FROMMER	DIRECTOR	1.00	Director	$0	$0	$0
NEAT KAUFMAN MD MPH	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT LANGLEY	DIRECTOR	1.00	Director	$0	$0	$0
CAROL LIFLAND	DIRECTOR	1.00	Director	$0	$0	$0
HON DENNIS PERLUSS RET	DIRECTOR	1.00	Director	$0	$0	$0
PATRICIA PHILLIPS	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA JOHNSON	DIRECTOR (UNTIL 12/2024)	1.00	Director	$0	$0	$0
TERRI ROBINSON	DIRECTOR (UNTIL 03/2025)	1.00	Director	$0	$0	$0
PANSY AU	CHIEF FINANCIAL OFFICER	40.00	Officer	$226,394	$22,107	$248,501
ROSALEE VILLALOBOS	OPERATIONS DIRECTOR	40.00	Officer	$166,574	$9,694	$176,268
PHYLLIS B STRICKLAN	DIR. OF DEI	40.00	Highest	$260,317	$15,793	$276,110
DAVID ESTEP	SOUTHERN CALIFORNIA REGIONAL DIR.	40.00	Highest	$252,899	$33,119	$286,018
PRINCESS BALTIMORE	FIRM DIRECTOR	40.00	Highest	$232,263	$11,353	$243,616
SUSAN ABRAMS	DEPUTY DIRECTOR	40.00	Highest	$226,119	$13,267	$239,386
BARBARA DUEY	SUPERVISING ATTORNEY	40.00	Highest	$218,629	$21,065	$239,694

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	$82,048,499	$79,568,411	$52,972,317	$2,480,088
2024	No data	No data	No data	No data
2023	$82,121,014	$78,904,295	$53,984,638	$3,216,719
2022	$73,270,099	$62,250,435	$41,810,128	$11,019,664
2021	$68,354,084	$60,708,061	$30,480,594	$7,646,023
2020	$55,641,388	$48,307,347	$29,532,077	$7,334,041
2019	$41,852,745	$42,928,075	$13,804,121	$-1,075,330
2018	$40,166,177	$37,194,450	$13,223,076	$2,971,727