2024-11-13T22:03:00-06:00 2023-12-31 812737245 LOPEZ ACCOUNTING GROUP 3500 WEST OLIVE AVENUE SUITE 680 BURBANK CA 91505 990 2023-01-01 830434929 LEARNING RIGHTS LAW CENTER LEAR 2134894030 1625 W OLYMPIC BLVD 500 LOS ANGELES CA 90015 JASON CAMPBELL CO-CHAIR 2134894030 2024-11-13 1 0 JUAN PABLO LOPEZ CPA P01367411 8188407075 2024-11-13 2023 2024-10-15 13:58:12Z RANDI SUNSHINE 1625 W OLYMPIC BLVD 500 LOS ANGELES CA 90015 1924957 0 X HTTPS://WWW.LEARNINGRIGHTS.ORG/ X 2006 CA PROVIDE FREE LEGAL REPRESENTATION, ADVOCACY, AND TRAINING FOR EQUAL ACCESS TO A PUBLIC EDUCATION. 13 13 26 77 0 0 1558101 1140025 1018196 671275 12861 1807 37515 13126 2626673 1826233 0 0 0 0 1577402 1875137 0 0 260916 506269 507668 2083671 2382805 543002 -556572 3867258 2674976 1703935 906760 2163323 1768216 PROVIDE FREE LEGAL REPRESENTATION, ADVOCACY, AND TRAINING TO ENSURE STUDENTS WITH DISABILITIES OR WHO EXPERIENCE DISCRIMINATION RECEIVE EQUAL ACCESS TO A PUBLIC EDUCATION. 0 0 1334642 671275 THE EDUCATION ADVOCACY PROGRAM PROVIDES LEGAL REPRESENTATION TO FAMILIES WHOSE CHILDREN HAVE BEEN DENIED AN EQUITABLE EDUCATION. THE PROGRAM UTILIZES PARENTAL SELF-ADVOCACY OR DIRECT ADVOCACY TO SECURE EDUCATIONAL EQUITY FOR STUDENTS. THE PROGRAM'S EDUCATION RIGHTS CLINIC PROVIDES BRIEF LEGAL ADVICE AND RESOURCES TO FAMILIES, WHICH THEY USE TO SELF-ADVOCATE FOR SPECIAL EDUCATION SERVICES FOR THEIR STUDENTS. IF PARENTAL SELF-ADVOCACY IS UNSUCCESSFUL, THE PROGRAM PROVIDES DIRECT LEGAL ADVOCACY TO ENSURE THAT STUDENTS RECEIVE SERVICES IN ACCORDANCE WITH THEIR CIVIL RIGHTS TO AN APPROPRIATE EDUCATION. 399787 TRAINING - THE TIGER PROGRAM IS A FREE KNOW-YOUR-RIGHTS TRAINING FOR FAMILIES OF STUDENTS WITH DISABILITIES, COVERING EDUCATION LAW AND THE SPECIAL EDUCATION SYSTEM. THE TRAINING SPANS THE ACADEMIC YEAR AND ITS CURRICULUM COVERS STUDENTS' CIVIL RIGHTS TO AN APPROPRIATE PUBLIC EDUCATION AND SPECIAL EDUCATION ASSESSMENTS, SERVICES AND THERAPIES. THE PROGRAM PROVIDES THE KNOWLEDGE AND SKILLS THAT PARENTS NEED TO ADVOCATE ON BEHALF OF THEIR STUDENTS, ENCOURAGING FAMILIES TO TAKE AN ACTIVE ROLE IN THEIR CHILD'S EDUCATION. 72861 LITIGATION - LEARNING RIGHTS EMPLOYS LITIGATION WHEN ISSUES ARE SYSTEMIC OR CANNOT BE SOLVED MORE AMICABLY. LEARNING RIGHTS LITIGATES TWO TO THREE OF THESE SPECIALIZED CASES PER YEAR, USUALLY IN PARTNERSHIP WITH PRO BONO ATTORNEYS. 1807290 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RANDI SUNSHINE 2134894030 1625 W OLYMPIC BLVD 500 LOS ANGELES CA 90015 JASON S CAMPBELL CO-CHAIR 5.00 X X 0 0 0 LIBBY MCCARTHY CO-CHAIR 5.00 X X 0 0 0 ERIKA WHITE TREASURER 5.00 X X 0 0 0 STEPHANIE COLLINS DIRECTOR 5.00 X 0 0 0 ALICIA MINANA DE LOVELACE DIRECTOR 5.00 X 0 0 0 ANKITA PATEL DIRECTOR 5.00 X 0 0 0 KATHARINE SCHWER DIRECTOR 5.00 X 0 0 0 ANN SIMUN DIRECTOR 5.00 X 0 0 0 TINA STECK DIRECTOR 5.00 X 0 0 0 JOSEPH TELTSER DIRECTOR 5.00 X 0 0 0 ANGELICA VALENCIA DIRECTOR 5.00 X 0 0 0 ERIK VAYNTRUB DIRECTOR 5.00 X 0 0 0 NAVYA VEETURI DIRECTOR 5.00 X 0 0 0 RANDI SUNSHINE EXECUTIVE DIRECTOR 40.00 X 142428 0 7000 CAROL JUNG DEPUTY DIRECTOR 40.00 X 105605 0 0 STEVEN CATRON DEPUTY DIRECTOR 40.00 X 102615 0 5700 HEATHER ZAKSON LEGAL DIRECTOR 40.00 X 128310 0 14000 478958 0 26700 4 0 0 0 0 312598 827427 64057 1140025 ATTORNEY FEES 541100 660916 660916 ASSESSMENT REIMBURSEME 541100 7750 7750 COST RECOVERIES 541100 2609 2609 671275 751 751 65460 0 65460 65460 65460 32296 550 31790 0 506 550 1056 1056 14600 312598 66934 -52334 -52334 1826233 671275 0 14933 148936 84894 26808 37234 1455698 1135526 169503 150669 144157 110515 17465 16177 126346 96081 15465 14800 28840 28840 33997 21311 12436 250 5720 4687 29 1004 74833 55173 10985 8675 79549 67058 6264 6227 184447 139917 22624 21906 4530 3798 283 449 59595 59330 131 134 10528 8204 1217 1107 16038 12208 1959 1871 MISCELLANEOUS 3598 3354 114 130 ASSESSMENT COSTS 3590 3590 LICENSES 2403 1644 476 283 2382805 1807290 314599 260916 1467886 1221110 15343 16094 596326 439322 247010 97360 42201 41077 119048 61663 67913 57385 1430579 802628 3867258 2674976 124844 112481 5401 1573690 794279 1703935 906760 X 1652631 1281745 510692 486471 2163323 1768216 3867258 2674976 X -556572 161465 X 0 1 X 1 0 X 1345953 785798 1131423 1558319 1140025 5961518 1345953 785798 1131423 1558319 1140025 5961518 351616 5609902 3180 20142 37328 12038 66211 138899 6100417 4860824 0.91960 0.91040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40258 6014 34244 78790 55649 23141 57385 RIGHT-OF-USE ASSET-OPERATING, NET 784946 SECURITY DEPOSITS 17682 802628 LEASE LIABILITY 794279 794279 X 1987698 161465 161465 1826233 0 1826233 2382805 0 2382805 0 2382805 PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A SECTION 501(C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE OF 1986 AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAD NO INCOME SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON PARTIAL TERMINATION OF LEASE BY ASC TOPIC 820 161,465. A CAUSE FOR CELEBRATION 327198 312598 14600 32677 13020 17986 3251 1 327198 312598 14600 32677 13020 17986 3251 66934 -52334 X 1 31790 0 0 1 PART I, LINE 32B: THE ORGANIZATION USED A BROKERAGE FIRM TO SELL THE SECURITIES THAT WERE DONATED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C LRLC BOARD OF DIRECTORS HAS A GOVERNANCE COMMITTEE WHICH OVERSEES THE CREATION, IMPLEMENTATION, AND MONITORING OF THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM DISCUSSION AND VOTING ON ANY MATTERS THAT MAY BE A CONFLICT ON INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF DIRECTORS. EACH NOVEMBER THE BOARD APPROVES A BUDGET FOR THE FOLLOWING YEAR, INCLUDING APPROVING ANY CHANGES TO THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: GAIN ON PARTIAL TERMINATION OF LEASE BY ASC TOPIC 820 161,465.