Dependency Legal Services

Tax-deductible

Rocklin, CA501(c)(3)Since 2012Crime & LegalEIN 46-1248975Revenue $6.6M in FY2025

On file with the IRSdependencyls.com5701 Lonetree Blvd Ste 207f, 95765-3794 · Rocklin, CATax-exempt since Dec 2013Publicly supported charity — 170(b)(1)(A)(vi)

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The specific purpose of this organization is to provide Legal representation in juvenile Dependency court proceedings and to carry on such other activities associated with this goal as allowed by law.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 3 volunteers and 48 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
6 of 6
filings with a surplus
Average surplus $849K a year · 13% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 19% of spending
Top officer’s pay higher than 96% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$680K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.6M
-3% vs prior year
Spent
$6.1M
To programs
92%
Net assets
$6.8M
By yearFY2020–FY2025
Revenue
$6.6M
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.7M
FY2021$5.6M
FY2022$6.5M
FY2023$6.7M
FY2024$6.8M
FY2025$6.6M
Expenses
$6.1M
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.4M
FY2021$4.8M
FY2022$5.4M
FY2023$6.1M
FY2024$5.9M
FY2025$6.1M
Net assets
$6.8M
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.7M
FY2022$4.8M
FY2023$5.4M
FY2024$6.3M
FY2025$6.8M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2013.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $5.7M Management & general 8% · $489K

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

11 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation
$275,853Pt VII · Sec A
Senior Lead Attorney
$215,559Pt VII · Sec A
Lead Attorney
$155,989Pt VII · Sec A
Lead Attorney
$144,115Pt VII · Sec A
Lead Attorney
$133,129Pt VII · Sec A
$128,519Pt VII · Sec A
Attorney
$117,264Pt VII · Sec A
$4,500Pt VII · Sec A

John Passalacqua’s $276K as CEO is at the 96th percentile of top reported officer pay among 1147 $1–10M 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
John Passalacqua$275,853$271,800$253,633$257,275$221,388$219,732
Candi Mayes$215,559$204,600$195,939$173,173——
Mikaela West$144,115$178,316$150,466$139,522$115,603$98,819
David Myers————$175,880$161,096
Julia Hanagan$155,989$168,992$144,964———
Patricia Bazar——$158,467———
Whitney Kulp—$153,383$137,468$120,635——
David Meyers———$150,000——

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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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers legal help for children in court cases involving their families.

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Provided by the organization

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1 program · $5.7M · in their own filed words · FY2025
01

Dependency Legal Services is a non-profit, interdisciplinary law firm dedicated to serving children and parents in child abuse and neglect cases. Our attorneys are court appointed to serve clients in Marin, Placer, Solano, Sonoma, Stanislaus, and Yolo County dependency proceedings.

$5.7Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$17

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.6M
Ln 12
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$164K
Money outPt IX
$6.1M
Ln 25
Programscol B$5.7M
Managementcol C$489K
Owns and owesPt X
$6.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.4M
Total assetsLn 16$7.5M
LiabilitiesLn 26$680K
PeoplePt VI, VII
11
listed · VII A
PaidVII A11
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$164K
Gains on assetsLn 7$26K
Total revenueLn 12$6.6M
Assets in detailPt X, end of year
CashLn 1$799K
SavingsLn 2$3.6M
Cash and savings togetherLn 1–2$4.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$176K
Total assetsLn 16$7.5M
LiabilitiesLn 26$680K
Net assetsLn 32$6.8M
OperationsPt I, VI
EmployeesI 548
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$4.8M$4.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$6.8M$7.5M
LiabilitiesLn 26$578K$680K
Net assetsLn 32$6.3M$6.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$553K$462K$91K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$3.2M$3.1M$134K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$454K$432K$22K
Payroll taxesLn 10$285K$271K$15K
Management feesLn 11a$0
Legal feesLn 11b$864K$864K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$83K$6K$76K
Advertising and promotionLn 12$993$993
Office expensesLn 13$21K$16K$5K
Information technologyLn 14$21K$19K$2K
RoyaltiesLn 15$0
OccupancyLn 16$285K$273K$12K
TravelLn 17$85K$73K$12K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$15K$15K
InsuranceLn 23$56K$56K
Other expenses (24a–d)Ln 24$164K$129K$35K
All other expensesLn 24e$64K$35K$29K
Total functional expensesLn 25$6.1M$5.7M$489K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.6M$6.1M$416K$6.8M 990 PDF
FY2024 $6.8M$5.9M$887K$6.3M 990 PDF
FY2023 $6.7M$6.1M$589K$5.4M 990 PDF
FY2022 $6.5M$5.4M$1.1M$4.8M 990 PDF
FY2021 $5.6M$4.8M$767K$3.7M 990 PDF
FY2020 $5.7M$4.4M$1.4M$3.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $6,557,867 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $6,575,680$6,394,083
I-10 Investment incomePrior year $186,845$163,784
I-11 Other revenue$0
I-12 Total revenuePrior year $6,762,525$6,557,867
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,182,879$4,484,636
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,692,311$1,656,822
I-18 Total expensesPrior year $5,875,190$6,141,458
I-19 Revenue less expensesPrior year $887,335$416,409
Part VI · Governance 4 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,557,867 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,394,083$6,394,083
VIII-3 Investment incomeExcluded from tax $137,800$137,800
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $25,984$25,984
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $6,394,083 · Excluded from tax $163,784$6,557,867
Part IX · Statement of functional expenses $6,141,458 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $461,768 · Management $91,107$552,875
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $3,058,678 · Management $133,795$3,192,473
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $431,887 · Management $22,322$454,209
IX-10 Payroll taxesPrograms $270,572 · Management $14,507$285,079
IX-11a Management fees$0
IX-11b Legal feesPrograms $863,716$863,716
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $6,116 · Management $76,495$82,611
IX-12 Advertising and promotionManagement $993$993
IX-13 Office expensesPrograms $16,471 · Management $4,594$21,065
IX-14 Information technologyPrograms $19,203 · Management $1,661$20,864
IX-15 Royalties$0
IX-16 OccupancyPrograms $273,164 · Management $11,683$284,847
IX-17 TravelPrograms $72,695 · Management $12,006$84,701
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,668$14,668
IX-23 InsuranceManagement $55,729$55,729
IX-24 Other expenses (24a–d)Programs $129,142 · Management $34,614$163,756
IX-24e All other expensesPrograms $34,572 · Management $29,300$63,872
IX-25 Total functional expensesPrograms $5,652,652 · Management $488,806 · Fundraising $0$6,141,458
Part X · Balance sheet $7,504,809 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $28,579$799,481
X-2 Savings and temporary cash investmentsStart of year $4,794,016$3,635,945
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,782,133$1,631,237
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $85,172$88,677
X-10c Land, buildings and equipment, net$1,173,644
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $147,600$175,825
X-16 Total assetsStart of year $6,837,500$7,504,809
X-17 Accounts payable and accrued expensesStart of year $434,603$516,960
X-25 Other liabilitiesStart of year $143,168$163,182
X-26 Total liabilitiesStart of year $577,771$680,142
X-27 Net assets without donor restrictionsStart of year $6,259,729$6,824,667
X-32 Total net assets or fund balancesStart of year $6,259,729$6,824,667
X-33 Total liabilities and net assetsStart of year $6,837,500$7,504,809
Part XI · Reconciliation of net assets $6,824,667 net assets at year end
XI-1 Total revenue$6,557,867
XI-2 Total expenses$6,141,458
XI-3 Revenue less expenses$416,409
XI-4 Net assets at start of year$6,259,729
XI-5 Net unrealized gains (losses) on investments$148,529
XI-10 Net assets at end of year$6,824,667

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

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