Crf-oc is a non-partisan, non-profit educational organization dedicated to empowering Orange County youth to be active, responsible citizens through high-quality, interactive civic and law related education programs that connect student directly with volunteer professionals and community leaders.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 500 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $37K a year · 12% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $275K in investments, Pt X · Ln 11–13
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$209K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
47
of 47 voting members
Looks good: 47 of 47 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$376K
-1% vs prior year
Spent
$408K
To programs
69%
Net assets
$270K
By yearFY2021–FY2025
Revenue
$376K
FY2025▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2021$244K
FY2022$270K
FY2023$278K
FY2024$380K
FY2025$376K
Expenses
$408K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$290K
FY2022$294K
FY2023$351K
FY2024$390K
FY2025$408K
Net assets
$270K
FY2025▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2021$414K
FY2022$350K
FY2023$286K
FY2024$286K
FY2025$270K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1986.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $279K Management & general 17% · $68K Fundraising 15% · $61K

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

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Who runs it and what they're paid

48 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$69,792Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Shara Beral Witkin’s $70K as Executive Director is at the 47th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Shara Beral Witkin$69,792$64,266$57,988$53,841$49,641
Theresa Bernard———$67,456$62,920

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 Constitutional Rights Foundation Orange County executive salaries →

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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

Empowers youth with civic and law education, connecting them with community leaders.

Questions for Constitutional Rights Foundation Orange County

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Provided by the organization

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3 programs · $279K · in their own filed words · FY2024
01

Mock trial combines performance-based, law-related education with tournament-style, academic competition. High school students, working in teams under the careful guidance and supervision of volunteer attorney coaches and teachers, analyze the facts of a hypothetical criminal court case, prepare trial strategy, and enact every role in…

$149Kprogram expense
02

Law day conference annually brings together several hundred high school students, judges, attorneys, and teachers on the campus of chapman university's fowler school of law to discuss and debate topical legal and social issues of relevance to the student demographic.

$72Kprogram expense
03

Peer court is a unique juvenile crime diversion program that offers both a second chance for first-time juvenile offenders who have committed misdemeanors and a valuable educational experience to all high school students in orange county.

$58Kprogram 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
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$376K
Ln 12
Gifts and grantsLn 1h$319K
Fees for servicesLn 2g$76K
Investment incomeLn 3$11K
Money outPt IX
$408K
Ln 25
Programscol B$279K
Managementcol C$68K
Fundraisingcol D$61K
Owns and owesPt X
$270K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$480K
LiabilitiesLn 26$209K
PeoplePt VI, VII
48
listed · VII A
PaidVII A1
Voting boardVI 1a47
IndependentVI 1b47
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$319K
Fundraising eventsLn 1c$152K
Fees for servicesLn 2g$76K
Investment incomeLn 3$11K
Gains on assetsLn 7$0
Total revenueLn 12$376K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$32K
Cash and savings togetherLn 1–2$53K
InvestmentsLn 11–13$275K
Land, buildings, equipmentLn 10c$125K
Other assetsLn 15$3K
Total assetsLn 16$480K
LiabilitiesLn 26$209K
Net assetsLn 32$270K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6500
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$82K$53K
InvestmentsLn 11–13$274K$275K
Land, buildings, equipmentLn 10c$166K$125K
Total assetsLn 16$548K$480K
LiabilitiesLn 26$262K$209K
Net assetsLn 32$286K$270K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$80K$54K$13K$13K
Other salaries and wagesLn 7$140K$95K$21K$23K
Other employee benefitsLn 9$26$13$13
Payroll taxesLn 10$6K$3K$3K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$26K$14K$4K$8K
Advertising and promotionLn 12$1K$194$785$52
Office expensesLn 13$48K$31K$9K$8K
Information technologyLn 14$4K$3K$667$800
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$6K$4K$919$1K
Other expenses (24a–d)Ln 24$85K$77K$5K$3K
Total functional expensesLn 25$408K$279K$68K$61K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $376K$408K−$32K$270K 990 PDF
FY2024 $380K$390K−$10K$286K 990 PDF
FY2023 $278K$351K−$74K$286K 990 PDF
FY2022 $270K$294K−$24K$350K 990 PDF
FY2021 $244K$290K−$46K$414K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $375,622 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $311,557$318,869
I-9 Program service revenuePrior year $91,420$75,909
I-10 Investment incomePrior year $10,380$10,879
I-11 Other revenuePrior year −$33,729−$30,035
I-12 Total revenuePrior year $379,628$375,622
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 $211,127$225,400
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $178,478$182,229
I-18 Total expensesPrior year $389,605$407,629
I-19 Revenue less expensesPrior year −$9,977−$32,007
Part VI · Governance 47 of 47 board members independent, 3 to look at
VI-1a Voting members of the governing body47
VI-1b Independent voting members47
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $375,622 across 8 lines filed
VIII-1c Fundraising events$151,709
VIII-1f All other contributions, gifts and grants$167,160
VIII-1h Total contributions, gifts and grants$318,869
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $75,909$75,909
VIII-3 Investment incomeExcluded from tax $10,879$10,879
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax −$30,035−$30,035
VIII-12 Total revenueRelated to mission $75,909 · Unrelated business $0 · Excluded from tax −$19,156$375,622
Part IX · Statement of functional expenses $407,629 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $54,123 · Management $12,662 · Fundraising $13,307$80,092
IX-7 Other salaries and wagesPrograms $95,229 · Management $21,345 · Fundraising $23,201$139,775
IX-9 Other employee benefitsManagement $13 · Fundraising $13$26
IX-10 Payroll taxesManagement $2,656 · Fundraising $2,851$5,507
IX-11f Investment management feesManagement $3,080$3,080
IX-11g Other fees for servicesPrograms $13,911 · Management $3,923 · Fundraising $7,737$25,571
IX-12 Advertising and promotionPrograms $194 · Management $785 · Fundraising $52$1,031
IX-13 Office expensesPrograms $31,433 · Management $8,702 · Fundraising $8,361$48,496
IX-14 Information technologyPrograms $2,978 · Management $667 · Fundraising $800$4,445
IX-20 InterestManagement $5,663$5,663
IX-22 Depreciation, depletion and amortizationManagement $2,336$2,336
IX-23 InsurancePrograms $4,377 · Management $919 · Fundraising $1,176$6,472
IX-24 Other expenses (24a–d)Programs $77,168 · Management $4,934 · Fundraising $3,033$85,135
IX-25 Total functional expensesPrograms $279,413 · Management $67,685 · Fundraising $60,531$407,629
Part X · Balance sheet $479,611 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $32,661$20,678
X-2 Savings and temporary cash investmentsStart of year $49,550$32,159
X-4 Accounts receivableStart of year $18,000$20,000
X-9 Prepaid expenses and deferred chargesStart of year $4,587$3,714
X-10c Land, buildings and equipment, netStart of year $166,129$124,967
X-11 Publicly traded securitiesStart of year $274,065$275,233
X-15 Other assetsStart of year $2,860$2,860
X-16 Total assetsStart of year $547,852$479,611
X-17 Accounts payable and accrued expensesStart of year $29,289$15,325
X-19 Deferred revenueStart of year $68,574$66,900
X-25 Other liabilitiesStart of year $164,457$126,944
X-26 Total liabilitiesStart of year $262,320$209,169
X-27 Net assets without donor restrictionsStart of year $276,532$263,942
X-28 Net assets with donor restrictionsStart of year $9,000$6,500
X-32 Total net assets or fund balancesStart of year $285,532$270,442
X-33 Total liabilities and net assetsStart of year $547,852$479,611
Part XI · Reconciliation of net assets $270,442 net assets at year end
XI-1 Total revenue$375,622
XI-2 Total expenses$407,629
XI-3 Revenue less expenses−$32,007
XI-4 Net assets at start of year$285,532
XI-5 Net unrealized gains (losses) on investments$16,917
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$270,442

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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