Bet Tzedek FY2024 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $5,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Providing free legal services to those who need them most.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7304205) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$1.7M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.9M a year · 11% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
82% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
3.1 mo
of spending, in cash
Plus $17.2M in investments, Pt X · Ln 11–13
3.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $62K
5 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$7.8M
26% of total assets
Liabilities are 26% of assets.
Pt X · Ln 26
Independent board members
58
of 58 voting members
58 of 58 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$20.1M
+10% vs prior year
Spent
$18.7M
To programs
82%
Net assets
$22.5M
By yearFY2020–FY2025
Revenue
$20.1M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.7M
FY2021$14.2M
FY2022$14.9M
FY2023$18.2M
FY2024$20.1M
FY2025$24.5M
Expenses
$18.7M
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.7M
FY2021$12.8M
FY2022$13.9M
FY2023$17.0M
FY2024$18.7M
FY2025$20.9M
Net assets
$22.5M
FY2024▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$16.6M
FY2021$19.2M
FY2022$17.5M
FY2023$19.2M
FY2024$22.5M
FY2025$28.4M

From the FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $15.4M Management & general 13% · $2.4M Fundraising 5% · $882K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

71 people listed on the 990; $1.7M paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$252,276Pt VII · Sec A
VP of External Affairs
$203,791Pt VII · Sec A
$199,004Pt VII · Sec A
VP of Human Resources
$188,484Pt VII · Sec A
VP of Legal Programs
$166,320Pt VII · Sec A
Directing Attorney
$138,275Pt VII · Sec A
Directing Attorney (thru 01/24)
$134,908Pt VII · Sec A
Directing Attorney
$131,115Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Diego J Cartagena$271,084$252,276$270,000$215,000$196,152—
Vincent Cummings$215,520$203,791$204,050$186,000$96,769—
Jessica Kornberg—————$200,000
Laura L Nelson$149,551$199,004$184,281$62,500——
Jennifer Petrovich———$197,113$146,646$147,460
Lakesh M Baker$187,750$188,484$173,657———
Tzung-Lin Fu$166,488$166,320$172,680$157,000$79,432—
Allison Lee—————$169,960

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.

See Bet Tzedek executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides free legal services to low-income individuals by mobilizing and training staff, community volunteers, law students, and pro bono attorneys.

Questions for Bet Tzedek

Tap to ask. Bet Tzedek sees how many people are interested.

Your first name shows with your question. Bet Tzedek answers here, for everyone.

1 program · $15.4M · in their own filed words · FY2023
01

Bet tzedek is nationally recognized for leveraging staff to recruit, train and supervise volunteers, including hundreds of pro bono lawyers to increase the number of clients the organization serves. Bet tzedek clients benefit from two distinct volunteer groups.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7304205) · Dispute this line
$15.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
See all 5 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Aug 2025 · $4.0M federal money spent
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Through County of Los Angeles and 2 more$1.8M
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through City of Los Angeles$562K
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior CentersDepartment of Health and Human Services · ALN 93.044 · Through City of Los Angeles and 1 more$504K
National Family Caregiver Support, Title III, Part EDepartment of Health and Human Services · ALN 93.052 · Through City of Los Angeles, Department of Aging and 1 more$268K
Eviction Protection Grant ProgramDepartment of Housing and Urban Development · ALN 14.537 · Direct$234K

Plus 4 smaller programs.

The auditor reported no findings.

Year ending Aug 2024 · $3.9M federal money spent
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Through County of Los Angeles, Consumers and Business Affairs$2.0M
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior CentersDepartment of Health and Human Services · ALN 93.044 · Through City of Los Angeles, Department of Aging and 1 more$960K
Crime Victim AssistanceDepartment of Justice · ALN 16.575 · Through State of California$423K
National Family Caregiver Support, Title III, Part EDepartment of Health and Human Services · ALN 93.052 · Through City of Los Angeles, Department of Aging$252K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through City of Los Angeles, Economic and Workforce Development Department$144K

Plus 2 smaller programs.

The auditor reported no findings.

Year ending Aug 2023 · $4.2M federal money spent
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Through State Bar of California and 2 more$1.7M
Special Programs for the Aging_title III, Part B_grants for Supportive Services and Senior CentersDepartment of Health and Human Services · ALN 93.044 · Through County of Los Angeles and 1 more$1.1M
Crime Victim AssistanceDepartment of Justice · ALN 16.575 · Through State of California$410K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through City of South Gate$371K
Crime Victim Assistance/Discretionary GrantsDepartment of Justice · ALN 16.582 · Direct$218K

Plus 3 smaller programs.

The auditor reported no findings.

Year ending Aug 2022 · $2.3M federal money spent
Special Programs for the Aging_title III, Part B_grants for Supportive Services and Senior CentersDepartment of Health and Human Services · ALN 93.044 · Through County of Los Angeles and 1 more$595K
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Through State Bar of Ca and 2 more$565K
Crime Victim Assistance/Discretionary GrantsDepartment of Justice · ALN 16.582 · Direct$345K
Crime Victim AssistanceDepartment of Justice · ALN 16.575 · Through State of Ca$271K
National Family Caregiver Support, Title III, Part EDepartment of Health and Human Services · ALN 93.052 · Through County of Los Angeles and 1 more$234K

Plus 3 smaller programs.

The auditor reported no findings.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$20.1M
Ln 12
Gifts and grantsLn 1h$19.8M
Investment incomeLn 3$634K
Fees for servicesLn 2g$10K
Money outPt IX
$18.7M
Ln 25
Programscol B$15.4M
Managementcol C$2.4M
Fundraisingcol D$882K
Owns and owesPt X
$22.5M
net assets · Ln 32
Cash and savingsLn 1–2$4.9M
Total assetsLn 16$30.2M
LiabilitiesLn 26$7.8M
PeoplePt VI, VII
71
listed · VII A
PaidVII A10
Voting boardVI 1a58
IndependentVI 1b58
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19.8M
Government grantsLn 1e$11.0M
Noncash giftsLn 1g$299K
Fundraising eventsLn 1c$2.3M
Fees for servicesLn 2g$10K
Investment incomeLn 3$634K
Gains on assetsLn 7−$2K
Total revenueLn 12$20.1M
Assets in detailPt X, end of year
CashLn 1$842K
SavingsLn 2$4.0M
Cash and savings togetherLn 1–2$4.9M
Pledges and grants receivableLn 3$3.3M
Prepaid expenses and deferred chargesLn 9$226K
Land, buildings, equipmentLn 10c$35K
InvestmentsLn 11–13$17.2M
Other assetsLn 15$4.6M
Total assetsLn 16$30.2M
LiabilitiesLn 26$7.8M
Net assetsLn 32$22.5M
OperationsPt I, VI
EmployeesI 5139
VolunteersI 61,573
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$299K
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$32K
Share of the $14.1M endowmentSch D 1g0.23%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$14.1M$12.0M$11.1M$12.6M$9.7M
AddedLn 1b$535K$499K$1.1M$1.4M$732K
SpentLn 1d–1f$535K$499K$455K$379K$332K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4.4M$4.9M
InvestmentsLn 11–13$14.9M$17.2M
Land, buildings, equipmentLn 10c$62K$35K
Total assetsLn 16$27.5M$30.2M
LiabilitiesLn 26$8.3M$7.8M
Net assetsLn 32$19.2M$22.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$1.2M$495K$499K$164K
Other salaries and wagesLn 7$10.0M$8.8M$769K$422K
Pension plan contributionsLn 8$740K$663K$44K$34K
Other employee benefitsLn 9$1.4M$1.2M$79K$67K
Payroll taxesLn 10$824K$713K$68K$43K
Legal feesLn 11b$33K$33K
Accounting feesLn 11c$152K$131K$14K$8K
Lobbying feesLn 11d$4K$4K
Investment management feesLn 11f$32K$32K
Other fees for servicesLn 11g$989K$986K$2K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$868K$739K$73K$56K
Information technologyLn 14$416K$358K$37K$21K
OccupancyLn 16$683K$588K$61K$34K
TravelLn 17$104K$89K$9K$5K
Conferences, conventions and meetingsLn 19$43K$37K$4K$2K
Depreciation, depletion and amortizationLn 22$27K$23K$2K$1K
InsuranceLn 23$123K$106K$11K$6K
Other expenses (24a–d)Ln 24$1.1M$400K$709K$3K
Total functional expensesLn 25$18.7M$15.4M$2.4M$882K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 14, 2026 $24.5M$20.9M$3.6M$28.4M 990 PDF
FY2024 ViewingFiled with the IRS Jul 14, 2025 $20.1M$18.7M$1.4M$22.5M 990 PDF
FY2023Filed with the IRS Jul 15, 2024 $18.2M$17.0M$1.2M$19.2M 990 PDF
FY2022Filed with the IRS Jul 12, 2023 $14.9M$13.9M$1.1M$17.5M 990 PDF
FY2021Filed with the IRS Jul 8, 2022 $14.2M$12.8M$1.3M$19.2M 990 PDF
FY2020Filed with the IRS May 25, 2021 $13.7M$10.7M$3.0M$16.6M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants J · Pay M · Noncash O · Explanations
See the full FY2024 990
Part I · Summary $20,110,679 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,987,350$19,758,026
I-9 Program service revenuePrior year $3,170$9,718
I-10 Investment incomePrior year $513,037$633,929
I-11 Other revenuePrior year −$300,417−$290,994
I-12 Total revenuePrior year $18,203,140$20,110,679
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $12,843,091$14,126,549
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,205,078$4,600,675
I-18 Total expensesPrior year $17,048,169$18,727,224
I-19 Revenue less expensesPrior year $1,154,971$1,383,455
Part VI · Governance 58 of 58 board members independent, 1 to look at
VI-1a Voting members of the governing body58
VI-1b Independent voting members58
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $20,110,679 across 10 lines filed
VIII-1c Fundraising events$2,276,349
VIII-1e Government grants$11,035,554
VIII-1f All other contributions, gifts and grants$6,446,123
VIII-1g Noncash contributions (included above)$298,764
VIII-1h Total contributions, gifts and grants$19,758,026
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,718$9,718
VIII-3 Investment incomeExcluded from tax $635,988$635,988
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,059−$2,059
VIII-8 Net income from fundraising eventsExcluded from tax −$290,994−$290,994
VIII-12 Total revenueRelated to mission $9,718 · Unrelated business $0 · Excluded from tax $342,935$20,110,679
Part IX · Statement of functional expenses $18,727,224 across 19 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $495,018 · Management $499,305 · Fundraising $164,264$1,158,587
IX-7 Other salaries and wagesPrograms $8,834,998 · Management $768,612 · Fundraising $421,948$10,025,558
IX-8 Pension plan contributionsPrograms $663,162 · Management $43,552 · Fundraising $33,569$740,283
IX-9 Other employee benefitsPrograms $1,232,664 · Management $78,787 · Fundraising $66,526$1,377,977
IX-10 Payroll taxesPrograms $713,464 · Management $68,032 · Fundraising $42,648$824,144
IX-11b Legal feesPrograms $33,163$33,163
IX-11c Accounting feesPrograms $130,524 · Management $13,659 · Fundraising $7,589$151,772
IX-11d Lobbying feesPrograms $3,995$3,995
IX-11f Investment management feesManagement $32,358$32,358
IX-11g Other fees for servicesPrograms $986,336 · Fundraising $2,500$988,836
IX-12 Advertising and promotionFundraising $14,464$14,464
IX-13 Office expensesPrograms $739,083 · Management $73,465 · Fundraising $55,745$868,293
IX-14 Information technologyPrograms $357,535 · Management $37,416 · Fundraising $20,787$415,738
IX-16 OccupancyPrograms $587,639 · Management $61,497 · Fundraising $34,165$683,301
IX-17 TravelPrograms $89,350 · Management $9,351 · Fundraising $5,195$103,896
IX-19 Conferences, conventions and meetingsPrograms $36,915 · Management $3,863 · Fundraising $2,146$42,924
IX-22 Depreciation, depletion and amortizationPrograms $23,489 · Management $2,458 · Fundraising $1,366$27,313
IX-23 InsurancePrograms $105,989 · Management $11,092 · Fundraising $6,162$123,243
IX-24 Other expenses (24a–d)Programs $400,160 · Management $708,542 · Fundraising $2,677$1,111,379
IX-25 Total functional expensesPrograms $15,433,484 · Management $2,411,989 · Fundraising $881,751$18,727,224
Part X · Balance sheet $30,228,552 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $577,856$842,493
X-2 Savings and temporary cash investmentsStart of year $3,814,901$4,008,676
X-3 Pledges and grants receivableStart of year $2,985,051$3,259,726
X-9 Prepaid expenses and deferred chargesStart of year $87,675$225,522
X-10c Land, buildings and equipment, netStart of year $62,018$34,705
X-11 Publicly traded securitiesStart of year $14,870,288$17,207,541
X-15 Other assetsStart of year $5,133,718$4,649,889
X-16 Total assetsStart of year $27,531,507$30,228,552
X-17 Accounts payable and accrued expensesStart of year $1,657,016$1,518,067
X-19 Deferred revenueStart of year $1,350,915$1,372,305
X-25 Other liabilitiesStart of year $5,306,570$4,883,006
X-26 Total liabilitiesStart of year $8,314,501$7,773,378
X-27 Net assets without donor restrictionsStart of year $13,015,590$14,567,071
X-28 Net assets with donor restrictionsStart of year $6,201,416$7,888,103
X-32 Total net assets or fund balancesStart of year $19,217,006$22,455,174
X-33 Total liabilities and net assetsStart of year $27,531,507$30,228,552
Part XI · Reconciliation of net assets $22,455,174 net assets at year end
XI-1 Total revenue$20,110,679
XI-2 Total expenses$18,727,224
XI-3 Revenue less expenses$1,383,455
XI-4 Net assets at start of year$19,217,006
XI-5 Net unrealized gains (losses) on investments$1,854,713
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$22,455,174

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.