Public Counsel EIN 23-7105149 Form 990 (PDF) Claim this org

Public Counsel

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Provides free legal services, impact litigation, and policy advocacy to fight systemic poverty and protect civil rights using a network of volunteer attorneys. For fiscal year 2024 it reported $23.8M in revenue, $23.6M in expenses, and $30.0M in net assets.Pt I

Founded
1970
Type
Public charity (501(c)(3)) · Crime & Legal
Location
Los Angeles, CA
Website
www.publiccounsel.org
Filings
5 on file (2020–2024)
Revenue
$23.8MFY2024
Expenses
$23.6M
Net assets
$30.0M
People
100
Filings
5
Updates
0
More identity details & actions ⌄
EIN  23-7105149 Public charity (501(c)(3)) Los Angeles, CA Founded 1970
Form 990 (PDF)
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Figures match the IRS filing checked 8/8/26 · see original: IRS
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Size
$10–100M
What they do
Provides free legal services, impact litigation, and policy advocacy to fight systemic poverty and protect civil rights using a network of volunteer attorneys.
Leadership
Mark Rosenbaum · SR. Special Counsel for Strat. Lit. · $266K
Money in and out
$23.8M revenue, $23.6M expenses
Bottom line
79% program efficiency
Where the money goes · FY2024
Total revenue
$23.8M
Pt VIII · Ln 12
Total expenses
$23.6M
Pt IX · Ln 25
Net assets
$30.0M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $256K
Where spending went · Part IX cols B–D
Program services $0.79 Management & general $0.13 Fundraising $0.08
Program efficiency
79%
of spending reaches programs-0.1% vs prior filing year
Operating runway
13.2mo
months of highly liquid reserves at operating expense rate▲ +19% vs prior filing year
Surplus margin
+1%
revenue over expenses, this year▼ -94% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$23.8M
FY2024▼ -8%
Expenses
$23.6M
FY2024▲ +10%
Total assets
$35.5M
FY2024▲ +8%
Total liabilities
$5.5M
FY2024▲ +43%
Total revenue
$23.8M
Pt VIII · Ln 12
Total expenses
$23.6M
Pt IX · Ln 25
Net assets
$30.0M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$256K
Total assetsPt X · Ln 16$35.5M
Program-expense ratioPt IX · col B79%
Voting members of governing bodyPt I · Ln 389
Independent voting membersPt I · Ln 489

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPublic Counsel
EINHdr · item D23-7105149
Principal addressHdr · item CLos Angeles, CA
WebsiteHdr · item Jwww.publiccounsel.org
Year of formationHdr · item L1970
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I80)
Ruling yearIRS BMFJun 1971

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a89
Independent voting membersPt VI · Ln 1b89
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
SR. Special Counsel for Strat. Lit.
$265,540Pt VII · Sec A
VP & Chief Dev. Officer
$248,627Pt VII · Sec A
Int. VP, Chief of Lit. & Leg. Progs.
$246,840Pt VII · Sec A
President & CEO
$223,340Pt VII · Sec A
VP, Finance & CFO
$207,723Pt VII · Sec A
VP, COO & General Counsel
$198,384Pt VII · Sec A
Directing Attorney
$164,729Pt VII · Sec A
Interim Directing Attorney
$160,232Pt VII · Sec A

Mark Rosenbaum’s $266K as SR. Special Counsel for Strat. Lit. is at the 71st percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Mark Rosenbaum$265,540$251,435$243,692$237,023$228,629$224,632
Margaret Morrow$247,388$255,800
Tracy Rice$248,627$212,981$209,768$201,609$190,844$188,471
Kristen Jackson$246,840$140,519
Monica Ramirez Almadani$240,208$239,587$133,233
Kathryn a Eidmann$223,340$162,118
Elizabeth Bluestein$210,539
Steven Godoy$207,723$121,478

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $10.1M of program spending, described in the organization's own filed words · FY2024.
01

The immigrants' rights team provides representation to individuals from over 30 countries before the united states department of homeland security, the los angeles immigration court, the board of immigration appeals, and the federal courts.

$3.9Mprogram expense
02

The child, youth & family advocacy team uses a multi-disciplinary approach to legal advocacy with the trauma-informed and resiliency-focused tools of social workers supporting the work of legal advocates to remove legal barriers for children, youth, families, and communities of color most impacted by systemic racism and economic…

$3.1Mprogram expense
03

The consumer rights & economic justice team advances economic justice by providing legal counsel for, and advocacy on behalf of, low-income individuals and their families, addressing inequalities in bargaining power, opposing those who take advantage of the vulnerable, and holding wrongdoers accountable.

$3.0Mprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$22.2M · 93%
Investment income$992K · 4%
Program service revenue$722K · 3%
Contributions & grants93%$22.2M
Investment income4%$992K
Program service revenue3%$722K
— government grantsLn 1e$10.2M
Total revenueLn 12$23.8M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.79 Management & general $0.13 Fundraising $0.08
Program services79%$18.6M
Management & general13%$3.1M
Fundraising8%$1.8M
Total functional expensesLn 25$23.6M

Balance Sheet

Part X · end of year
CashLn 1$6.6M
Total assetsLn 16$35.5M
Total liabilitiesLn 26$5.5M
Total net assetsLn 32$30.0M
Months of cash on handcomputed3.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $25.5M · Operating expenses (Pt IX) $23.6M · Less non-cash grants $333K · Cash operating expenses/yr $23.2M
13.2 months
Where the money goes
Program services
Program services $18.6M · Total expenses $23.6M
79%
Management & General
Management & general $3.1M · Total expenses $23.6M
13%
Fundraising
Fundraising $1.8M · Total expenses $23.6M
8%
Cost to raise $1
Fundraising expense (3-yr avg) $1.7M · Solicited contributions (3-yr avg) $14.6M
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $22.2M · Total revenue $23.8M
93%
Government reliance
Government grants $10.2M · Total revenue $23.8M
43%
Earned-income share
Program service revenue $722K · Total revenue $23.8M
3%
Investment reliance
Investment income $992K · Total revenue $23.8M
+4%
Program self-sufficiency
Program service revenue $722K · Total expenses $23.6M
3%
Growth & trend
Revenue growth (YoY)
This year $23.8M · Prior year $25.8M
-8%
Revenue CAGR
FY2019 $14.1M · FY2024 $23.8M
+11%
Net-asset trend (YoY)
End of year $30.0M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $23.8M · Expenses $23.6M
+1%
Liabilities-to-Assets
Total liabilities — · Total assets $35.5M
Net-asset ratio
Net assets $30.0M · Total assets $35.5M
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $11.8M · Other securities (Pt X, ln 12) $7.1M · Total assets (Pt X, ln 16) $35.5M
53%
People & payroll
Highest Reported Total Compensation
Individual Mark Rosenbaum · Reported title SR. SPECIAL COUNSEL FOR STRAT. LIT. · Highest reported compensation $266K · Total expenses $23.6M
1%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $19.2M · Total expenses $23.6M
82%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 79%
Overhead ratio 13%
Fundraising cost ratio 8%
Revenue growth -8%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 4 funders$41K
See all 4 funders →
Grants paid · 20 grants · $2.0M · 2019–2024
Acce InstituteCA · FY2024$108,989
Unitemized GrantFY2024$91,906
Acce InstituteCA · FY2023$131,684
Unitemized GrantFY2023$55,000
Bet TzedekCA · FY2023$22,380
Acce InstituteCA · FY2022$157,068
Bet TzedekCA · FY2022$89,047
Unitemized GrantFY2022$71,053
Unitemized GrantFY2021$32,500
Unitemized GrantFY2020$15,000
See all 20 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$25.8M revenue · ⤓ 990 PDF
FY2023$17.3M revenue · ⤓ 990 PDF
FY2022$17.5M revenue · ⤓ 990 PDF
FY2021$22.6M revenue · ⤓ 990 PDF
FY2020$14.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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