d No ISaS-OOa7 Return of Orgai:hzati~on Exempt From Income Tax Farm ~~,~ Under section 501(c), 627, or 4847(e)(1) of the Internal Revenue Code (except black loop benefit trust or private foundation) Dopartmont of tho Troaaury IncornW awonuo s«rioo " The organization may have to use a copy of this return to satisfy state reporting requirements . A For the 2004 calendar year, or tax year beginning and B Chock If C Name of organization D Employer Identification number appllqpl0 Pion" uuoIRS ID I O~o'~ P,i a PACIFIC LEGAL FOUNDATION 94-2197343 Namo typo. Number and street (or P.O. box If mail is not delivered to street address) Room/sutte E Telephone numDor Inmm rolurn gpooma 3 9 0 0 LENNANE DRIVE 200 916-441-6870 Flnnl 1~10Wo- City or town, state or country, and ZIP + 4 F Attoununp maNOO' Coon LXJ naaruni °,~°°° SACRAMENTO CA 95834 Do jaia ~I°" " act on c organizations en o nonexempt charitabl e frusta H and I ors not applicable to section 527 organizations moat attach a completed Schedule A (Form 990 or B80-EZ) . H(a) Is this a group return log affiliates? ~ Yes EX] No D webaita: "PACIFICLEGAL .ORG H(b) If -Yes,' enter number of affiliates 10. J Organization type (check onyone)1 [$] 501(0) ( 3 ) onaort no.) a947(a)(1) or 52 H(c) Are all affiliates included? N/A Yes No (If 'No,' attach a list.) K Check here " 11 the organization's gross receipts are normally not more than $25,000 . The H(d) Is this a separate return filed by an or- organization need not file a return with the IRS; but i( the organization received a Form 990 Package ganization covered by a group ruling? ~ Yea CK No in the mail, it should file a return without financial data. Some states require a complete return. I Group Exemption Number 0. M Check 1 U if the organization is not required to attach L Gross receipts : Add lines 6b, 8b, 9b, and 10b to line 12 . 7,672,285 . 1 Sch . B (Form 990, 990-EZ, or 990-PF) . Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances 1 Contributions, gifts, grants, and similar amounts received : e Direct public support , , 1 a 6,709,177 . b Indirect public support , , , , 1b c Government contributions (grants) 1c d Total (add lines la through tc) (cash $ 6 , 291,245 . noncash $ 417,932 . ) t d 6,709,177 . 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments , 4 5,749 . 00 5 D~vidends and interest from securities 5 144,435 . a e a Gross rents SEE. . .. STATEMENT 1 6a 34,267 . W D Less : rental expenses Bb 7 c Net rental Income or (loss) (subtract line 6b from line 6a) 6c 3 4 ,267 . 7 Other Investment Income (describe " 7 W1. Z G1'e 8 a Gross amount from sales of assets other A Securities B Other than inventory , 8e b Less: cost or other basis and sales expenses 8b c Gain or (loss) (attach schedule) 8c d Net gain or (loss) (combine line 8c, columns .(A),and (B)) 8d 9 Special events and activities (attach schedule). 11 any amount is from gaming, check here 1 0 e Gross revenue (not Including $ 4 0 2 , 8 61 - of contributions reported on line 1a) ga 2 4 ,000 . b Less: direct expenses other than fundraising expenses 9b 6 8 ,862 . c Net income or (loss) from special events (subtract line 9b from line 9a) SEE STATEMENT 2 <4 4 , 8 6 2 . > 10 a Gross sales of inventory, less returns and allowances 108 b Less: cost of goods sold 10D i c Gross profit or (loss) from sales of inventory (attach schedule) subVact line 10b tram line 10a) 10c 11 Other revenue (from Part VII, line 103) C 11 75 4 , 657 . 12 Total revenue add lines 1d, 2, 3, 4, 5, 6c, 7, 8d, 9c, tOc, and 1 R~ ~,C~ 12 7, 603 , 423 . 13 Program services (from line 44, column (B)) ~ ~ ~ 13 4 , 843 , 26 4 . 14 Management and general (from line 44, column (C)) ~ S~P v~ 14 1, 0 4 7 , 6 9 7 . 9 1 2005 0 1 5 Fundraising (from line 44, column (0)) ~ 1 5 1 , 441 , 429 . 16 Payments to affiliates (attach schedule) 1~1 ~ 18 1 7 Total exp enses (add lines 1 6 and 44, column A OG .V 8~ 1 7 7,332, 390 . 18 Excess or (defeat) for the year (subtract line 17 from line 12) 18 271 , 033 . 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 10, 802 , 160 . 20 Other changes m net assets or fund balances (attach explanation) SEE STATEMENT 3 20 556 , 423 . 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) ~ 21 ~ 11 , 629 , 616 . o~ ~-o s LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. \~ \, ` Form 990 (2004)
J 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 PACIFIC LEGAL FOUNDATION 94-2197343 statement of All organizations must complete column (A). Columns (8), (C), and (D) are required for section 501(c)(3) Page 2 P81;t 11 Functional Expenses and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others . not include amounts reported on line Program Management 66 Sb 9b 10b or 16 0l Pert l. 0:~ (A) Total services and general (0) Fundraising 22 Grants and allocations (attach schedule) cc=h s 9 , 500 . nonba, s 22 9,500 . 9, 5 0 0 -STATEMENT 6 23 Specific assistance to individuals (attach schedule) 23 24 Benefits paid to or for members (attach schedule) 24 25 Compensation of officers, directors, etc. , .. ,., 26 6 78,439 . 490,231 . 72,7 28 Other salaries and wages , . , ., ., ,., . , 2s 3, 547,60 6 . 2, 5 6 4, 545 . 333,0 27 Pennon plan contributions , . , ., 27 211,301 . 172, 323 . 2 2 , 1 2s Other employee benefits , , , . , 28 351,220 . 2 6 0, 928 . 5 8 , 7 29 Payroll taxes , , ...... .. ,. .., ...,.. . , 29 304 , 834 . 208, 503 . 5 8 , 2 30 Professional lundralslnp tees , 90 127 , 9'0-9 . 3 , 7 31 Accounting tees , , , , , , 9t 3 , 752 . 9 3 , 7 32 Legal fees , , ., . ., 32 131, 858 . 2 , 31-67 117 , 7 33 Supplies . . , s3 84, 3 1-7 . 7 , 620 . , 0 34 Telephone . .~ ~ ~ 84 6 5 , 7 31 . 4 7 , 513 . v~ , 3 35 Postage and shipping 85 97, 708 . 4 5 , 712 . 7,6 36 Occupancy 36 567,521 . 402,713 . 63,8 37 Equipment rental and maintenance 97 67,936 . 47, 555 . 12, 9 38 Printing and publications se 140,539 . 137,812 . -2,6 39 Travel , , 99 62,631 . 21,217 . 9,9 a0 Conferences, conventions, and meetings 40 24,907 . 21, 080 . 2, 4 41 interest 41 5,002 . 3,616 . 4 42 Depreciation, depletion, etc. (attach schedule) 42 116,278 . 84, 051 . 11, 1 43 Other expenses not covered above (itemize): a 49a b 43b c 48c d 43d e SEE STATEMENT 49e 93,701 . 315,699 . 156,0 V 4 L~ 44 rp~nlr~tlonf com~~~mple'tlnpalum f (meut0u'ub m m t315 . 44 7, .7 3 2 , .7T0.I 4, 84 3, 2 , , 7 *.1 1,4 1,429. . . . . :* Joint Costs. Check 1 it you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? " 0 Yes M No If -Yes,- enter (I) the aggregate amount of these hint costs $ ; (II) the amount allocated to Program services $ III the amount allocated to Management and general $ ' and Iv the amount allocated to Fundralsin $ Part III Statement o Program Service Accomp lishments What is the organization's primary exempt purpose? " SEE STATEMENT 5 Program Service
All organizations must 001QIIDO Iho4 0%Ompi pWp000 nchbvOmOntD Ifs a WON and OOIIW80 rtNnnOI SICto lho numbs of clients aavOd, publications issued . ot0 DU ~xpenaes a'°° (ROQulroa fu 801(c~3) and oohlovomonte that am not mooaurnbb (Soetion 801(c)(3) and (4) organizations and 48a7(oXf) nonoxompt chMtnblo trusts must Woo ontor tno amount of grants and (4) orpa , and 4B4 (oX1) NIOCOtIORe t0 ONOIB.) trusts, but 000n01 for Otharo a LEGAL PROGRAM : C`TTRRFNT C`LCRC-~TT~CHMRNT A
Grants and allocations 4,354,248 . b COMMUNICATIONS-ATT
and allocations $ 489,016 . C
allocations $ d
Grants and allocations $ e Other program services (attach schedule) (Grants and allocations $ T Total of Program Service Expenses (should equal line 44, column (B), Program services) " 4,843,264 . 423011 o-os Form 990(2004) 2 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Form 990(2004) PACIFIC LEGAL FOUNDATION 94-2197343 Page 3 Part IV Balance Sheets
Note' Where required, attached schedules end amounts within the description column (A) (B) should be for end-of-year amounts only. Beginning of year End of year
45 Cash - non-interest-bearing , , . . . . , 225,286 . as 598,588 . as Savings and temporary cash Investments , 911,61 6 . 48 443,29 6-7
47 a Accounts receivable , , , 47a 3,403 . s Hess: allowance for doubtful accounts , , 47b 17,075 . a7c 3,403 .
ae a Pledges receivable , .. , .. . . 48a 123,829 . b Hess: allowance for doubtful accounts 48b 91,491 . aee 123,829 . 49 Grants receivable , , , , , , , , , 49 50 Receivables from officers, directors, trustees, and key employees . . 50 51 a Other notes and loans receivable , Sta b Less . allowance for doubtful accounts 61b 51e 52 Inventories for sale or use 52 53 Prepaid expenses and deterred charges 157,930 . 53 138,899 . 54 investments - securities STMT 10 t ~ Cost EE FMV 4,915,768 . 5a 5, 345,613 . 55 a Investments - land, buildings, and equipment basis . 65a
b Less' accumulated depreciation 55b 55c 58 Investments - other 58 57 e Land, buildings, and equipment basis b7e 1,528,519 . b Less : accumulated depreciation STMT 7 57b 1,030,352*' 115,867 . 57c 498,167 . se other assets (describe t SEE STATEMENT 8 ~ 7,297,373 . se 7,984,042 .
59 Total assets add lines 45 through 58 must equal line 74 13, 732,406 . 59 15, 135,837 . 80 Accounts payable and accrued expenses 7 , 616 . 80 311,497 . 81 Grants payable , , , , , 61 82 Deferred revenue 62 83 Loans tram officers, directors, trustees, and key employees, 83 84 a Tax-exempt bond liabilities 84a b Mortgages and other notes payable 84b 85 Other liabilities (describe " SEE STATEMENT 9 ) 2,822,630 . 85 3,194,724 .
88 Total liabilities (add lines 60 through 65) . . . 2,930, 246 . 66 3,506,221 . Orpanizatlona that follow SFAS 117, check here " LXJ and complete lines 67 through 69 and lines 73 and 74. 67 Unrestricted 4,775,461 . 67 5,260,341 . ee Temporary restricted 5,208,461 . 88 5,517,276 . co 69 Permanently restricted 818,238 . 69 851,999 . Organizations that do not follow SFAS 117, cheek here " ~ and complete lines 70 through 74. ° 70 70 Y! Capital stock, trust principal, or current funds 71 Paid-in or capital surplus, or land, building, and equipment fund 71
Y 72 Retained earnings, endowment, accumulated income, or other funds 72 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72 ; column (A) mustequal line 19; column (e) muetequal line 21) 10,802,1 60 . 73 11,629,616 . 74 Total liabilities and net assets / fund balances (add fines 66 and 73) 13, 732, 4017. ~ 74 ~ 15,135,837 . Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. Haw the public perceives an organization in such cases may be determined by the information presented on its return . Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments .
423027 Oi-13-05 3 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Form 990(,2004) PACIFIC LEGAL FOUNDATION 94-2197343 Pape4 Part IV -A Reconciliation of Revenue pe r Audited P.art Reconciliation o Expenses pe r Audited Financial Statements with Revenue per Financial Statements with Expenses per Return a Total revenue, pains, and other support a i ow expenses ana losses per per audited financial statements t a 8 , 159,846 . audited financial statements " a 7,332,390 . b Amounts included on line a but not on b Amounts included on line e but not on ,4,~ r ;, y . , ;~ ; J line 17, Form 990' line 12, Form 990: (1) Donated services , ~.t ;R,~~_S~~.Wz (1) Net unrealized gains r1 If on investments , $ 302,160 . (2) Prior year adjustments 4 4.1 (2) Donated services .. . reported on line 20, AL and use of facilities , $ Form 990 $ (3) Recoveries of prior * " & ~~ ~ . . (9) Losses reported on, r,~ .. year grants , $ ° line 20, Form 990 , $ (a) Other (specify): (a) Other (specify): STMT 11 $ 254,263 . Add amounts on lines (1) through (4) 1 e 556,423 . Add amounts on lines (1) through (4) c Line e minus line D c 7, 6 0 3,423 . c Line a minus line b 10. 7,332,390 . d Amounts included an line 12, Form ,' ,.~~~~, d Amounts included on line 17, Form 990 but not on line a: ~ ::~ ~Y 990 but not on line a : (1) Investment expenses (1) Investment expenses
not included on .A rr-Sia ! not included on Form 990 , $ ~, . ~~ line Form $ line 6b, .. . 6b, 990 (2) Other (specify): (2) Other (speedy) : V Add amounts on lines (1) and (2) 0 . Add amounts on lines (1) and (2) 0 . e Total revenue per line 12, Form 990 e Total expenses per line 17, Form 990 (line c plus line d) , , te e 7 , 603,423 . (line e plus line d) 1 7,332,390 . Part List o Officers, erectors, Trustees, an Key p OyeeS (List each one even d not compensated ) Title and average hours (C)Compensation (oco~ .a co xoense (A) Name and address per wee ted to If not p pi , enter P ° ' e° salon .0- 00mi ROBERT K. BEST RESIDENT & CEO RET .2004 300 LENNANE_DRIVE, _SUITE 200 CA 95834 ------0+ 1 150,000 .E 7,793 .E 0 . ANTHONY T . CASO SST SEC THE . SR .VP 300 LENNANE_DRIVE,_SUITE 200_ SACRAMENTO, CA 95834 0+ 1 193,833 . 15,481 . 0 . BARBARA HARTSFIELD .P .-ADMIN . ET . 200 300 LENNANE_DR IVE,_SUITE------200_ SACRAMENTO, CA 95834 0+ 1 3,312 .E 121 .1 0 . M . DAVID STIRLING 300 LENNANEDRIVE~SUITE 200 SACRAMENTO, _CA 958_34 0+ 135,083 .1 7,869 .1 0 . MICHAEL A . GROB RESIDENT & 0 300 LENNANE_DRIVE~------SUITE 200_-______SACRAMENTO, CA 95834 40+ 196,211 . 0 . 0 . TRUSTEES-SEE ATTACHMENT D ------0 . 0 . 0 . OTHER OFFICERS-SEE ATTACHMENT E ------0 . 0 . 0 . ------
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75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations? If'Yes ; attach schedule " = Yea CE No 423031 01-19-05 Form 990(2004) Form 990 (7.004) PACIFIC LEGAL FOUNDATION 94-2197343 Page 5 Part VI Other Information Yes No 78 Did the organization engage in any activity not previously reported to the IRS? If 'Yes," attach a detailed description of each activity 78 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X If 'Yes; attach a conformed copy of the changes. 78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? 78a X D If 'Yes; has it tiled a tax return on Form 990-T for this year? N/A 79D 79 Was there a liquidation, dissolution, termination, or substantial contraction during the yeah 79 X It 'Yes,' attach a statement 80 a Is the organization related (other then by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? , , , , , , , , , 80a X b If 'Yes; enter the name of the organization 10, and check whether It IS exempt or nonexempt . 81 a Enter direct or indirect political expenditures. See line 81 instructions , , 818 0 . D Did the organization file Form 1120-POL for this yeast , , , , , B1D X 82 e Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? , 82a X b If 'Yes; you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense m Part II. (See Instructions In Part III .) 82b N/A 83 a Did the organization comply with the public inspection requirements for returns and exemption applications? 83a X b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 83b X 84 a Did the organization solicit any contributions or gifts that were not tax deductible? 84a X b If 'Yes; did the organization include with every solicitaUon an express statement that such contributions or gifts were not tax deductible? N/A 84b 85 501(c)(4), (5), or (6) organizations. a Ware substantially all dues nondeductible by members? N/A 85a b Did the organization make only In-house lobbying expenditures of $2,000 or less? N/A 85D If 'Yes' was answered to either 85a or SSb, do not complete 85c through 85h below unless the organization received a waver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members 85c N/A d Section 162(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/ A i f Taxable amount of lobbying and political expenditures (line BSd less 85e) 85i N/ A p Does the organization elect to pay the section 6033(e) tax on the amount on line 85f7 N /A B5 h It section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 851 to its reasonable estimate of dues allocable to nondeducUble lobbying and political expenditures for the following tax year? N/A 85h 88 501(c)(7) organizations . Enter, a Initiation fees and capital contributions Included on line 12 88a N/A b Gross receipts, included on line 12, for public use o1 club facilities 88D N/A 87 501(c)(12) organizations. Enter: e Gross Income from members or shareholders 87e N/A b Gross income tram other sources. (Do not net amounts due or paid to other sources against amounts due or received from them .) , 87b N/A 88 At any time during the year, did the organiiatlon own a 50% or greater Interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 .7701-2 and 301 .7701-3? If 'Yes," complete Part IX , , .. , 88 X 89 a 501(c)(3) organizations. Enter. Amount o1 tax imposed on the organization during the year under. section 4911 Blo. 0 . ; section 49121 0 . ; section 4955 . 0 . b 501(c)(3) and 501(c)(4) organizations . Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If Yes; attach a statement explaining each transaction 89b X c Enter. Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 . 0 . d Enter: Amount of tax on line 89c, above, reimbursed by the organization 111111. Q , 90 a List the states with which a copy of this return is filed " SEE STATEMENT 12 b Number of employees employed m the pay paned that includes March 12, 2004 ~ 80b ~ 5 9 91 The books are in care of No- PACIFIC LEGAL FOUNDATION Telephone no. " 916-441-6870
Located at " 3900 LENNANE DRIVE, SUITE 200, SACRAMENTO, CA ZIP + x No- 95834
92 Section 49470(1) nonexempt charitable trusts riling Form 990 in lieu of Form 1041-Check here and enter the amount of tax-exempt interest receNed or accrued during the tax year " 1 92 ~ N/A o~311-o5 Form 990 (2004) 5 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 990(200x) PACIFIC LEGAL FOUNDATION 94-2197343 Page e -t VII Analysis of Income-Producing Activities (See page 33 of me instructions ) Note : Enter gross amounts unless otherwise unreiateo ousmess income E-luaoa by oocsan 512, 513. « s,+ indicated. Related or exempt Business Amount ~~,- Amount 93 Program service revenue : code a, function income 8 b c d e f Medlcare/Medicald payments , , , p Fees and contracts from government agencies 94 Membership dues and assessments , , , , 95 Interest on savings and temporary cash Investments 1 5,7 4 9 . 98 Dividends and Interest from securities 14 1 44 , 4 35 . 97 Net rental income or (loss) from real estate: I a debt-financed property , , b not debt-financed property 16 3 4 ,2 6 7 . 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gam or (loss) from sales of assets other than inventory got Net income or (loss) from special events <44, 862 . > 102 Gross profit or (loss) from sales of inventory 103 Other revenue: a OTHER INCOME 12,833 . b COURT AWARDED ATTY FEES 741,824 . c d e toa Subtotal (add columns (e), (D), and (E)) . ~184,451 . 70 9 ,795 . 105 Total (add line 104, columns (B), (D), and (E)) , Note : Line 105 plus line id, Part l, should equal the amount on line 1Z Part I Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See page 34 of the instructions.) Line No. Explain how each activity (or which Income Is reported In column (E) of Part VII contributed Importantly to the accomplishment o1 the organization's exempt purposes (other than by providing funds for such purposes). 101 PECIAL EVENTS PROVIDE OPPORTUNITY TO ENHANCE PUBLIC AWARENESS OF
-MISCELLANEOUS NOMINAL RECEI
gape
Name, address, arid'EIN of corporation, Perceritage of Nature ol~actnrlties I Total Income E partnership . or dlsreaarded entity I ownership interest I
A
(a) Did the organization, during the year, receive any funds, directly or indirectly, (b) Did the organization, during the year, pay premiums, directly or indirectly, on Note : H "Yes' to (b), file Form 8870 and Form 4720 (see instructions) unam P Perjury, a eve rewm, ~ncwainp accoi Please cprr ppmPiete Dedaradon of r er (o U~ ) Is 0 on ell Info Sign ' 19/ Here ' e o o icer , a
Preparer's Paid signature Preparer's Firm 'e name (or pMpgELL , B & TA OF Use Only ~ ~"PloyedL '2151 RIVER PLAZA DR ., 423161 address, and D1 .13-05 LP+ < SACRAMENTO, CA 95833-3
08530808 759263 PACIFICLEGAL 2004 .0502 OMB NO . SCHEDULER ' Organization Exempt.' Under Section 501(c)(3) ,s.s-oar (Form 890 or 990-EZ) (Except Private Foundation) and Section 501(e), 501(f), 601(k), 601(n), or Section 4947(e)(1) Nonexempt Charitable Trust oovacrtwnt m ono rroaauy Supplementary Information-(See separate instructions.) Intmnd Rovonuo somoo jo. MUST De completed by the above organizations end attached to their Form 890 or 980-EZ N ame of the orpanlzation Employer Identification number PACIFIC LEGAL FOUNDATION 1 94'2197343 Part I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See papa 1 of the instructions. List each one. II Chore are none, enter *None.') a Name and address of each employee paid ie an average ours W,-a xpense per week devoted to (c) Compensation p,~~;°~eo d oa account and other more than $50,000 position ~p«~antw allowances
ROBIN L . RIVETT TTORNEY
3900 LENNANE DRIVE #200 0+ 1 148,417 .126,109 .
JOHN -F .- FINDLEY TTORNEY
3900 LENNAN DRIVE #200 0+ 1132 , 417 .I 10 , 982 .
SHARON L . BROWNE TTORNEY
3900 LENNANE DRIVE #200 0+ 1121,250 .110,312 .
JAMES -S .- BURLING TTORNEY
3900 LENNANE DRIVE #200 0+ 1 125,833 .126,128 .
R .S . -RADFORD------ATTORNEY 3900 LENNANE DRIVE #200 40+ 107,500 . 9,487 . Total number of other employees paid over $50,000 , . . . " 2 7 Part II Compensation of the Five Highest Paid Independent Contractors for Professional Services (See papa 2 of the Instructions. List each one (whether Individuals or firms) If there are none, enter 'None.')
(a) Name and address of each Independent contractor paid more than $50,000 (b) Type of service (c) Compensation
DATA -MAILING- SYSTEMS------COMMUNICATIONS/MA 1106 NORTH D STREET #14, SACRAMENTO, CA 95814 ILINGS 84,408 .
BLV AGRIBUSINESS
2945 CANONITA DRIVE, FALLBROOK, CA 92028-8771 UBLIC RELATIONS 78,052 .
AMERITECHNOLOGY GROUP INC . INFORMATION 6785 TRUDY WAY, SACRAMENTO, CA 95831 ECHNOLOGY SUPPO 168,691 .
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Total number of others receiving aver $50,000 for professional services " I 0 I 423101/11-24-OA LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ . Schedule A (Form 990 or 990-EZ) 2004 7 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Schedule A(Form 990 or990-EZ) 2004 PACIFIC LEGAL FOUNDATION 94-2197343 Page 2
Part Statements About Activities (See page 2 of the instructions .) Yes No
1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities " $ $ (Must equal amounts on line 38, Pan VI-l, or line I of Part VI-B.) 1 X Organizations that made an election under section 501(h) by tiling form 5768 muse complete Part VI-A. Other organizations checking 'Yes; must complete Part VI-8 AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (If the answer to any question is 'Yes,' attach e detailed statement explaining the transactions.) I e Sale, exchange, or leasing of property? , 2e X
D Lending of money or other extension o1 credit? , , , I 2D I I X
c Furnishing of goods, services, or facilities? 2c I X
d Payment of compensation (or payment or reimbursement of expenses d more than $1,000)7 SEE PART V, FORM 9 9 0 1 2d I X
e Transfer of any part of its income or assets? I 2e I I X
3 e Do you make grants for scholarships, fellowships, student loans, etc .? (If 'Yes; attach an explanation of how you determine that recipients qualify to receive payments.) . . 3a X b Do you have a section 403(b) annuity plan for your employees? . 3D X 4 a Did you maintain any separate account for participating donors where donors have the right to provide advice on the use or distribution of funds? 4a X D Do you provide credit counselin g, debt mono amen , credit repair, or debt ne ohation services? 4b X
Part IV Reason for Non-Private Foundation Status (see cages 3 through 6 of the instructions.)
The organization is not a private foundation because It Is: (Please check only ONE applicable box) 5 ~ A church, convention of churches, or association of churches . Section 170(b)(1)(A)(Q 8 ~ A school . Section 170(b)(1)(A)(II). (Also complete Part V.) 7 ~ A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 ~ A Federal, state, or local government or governmental unit Section 170(b)(1)(A)(v) 9 0 A medical research organization operated In conjunction with a hospital Section 170(b)(1)(A)(iu) Enter the hospital's name, city, and stele 10 0 An organization operated for the benefit o1 a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(iv). (Also complete the Support Schedule In Part IV-A.) 11a ~ M organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 11b 0 A community trust Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 12 ~ An organization that normally receives: (1) more then 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to Its charitable, etc., functions - subject to certain exceptions, and (2) no more than 33 1!396 of its support from gross investment Income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV-A.)
13 D An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2) . (See section 509(a)(3) .) Provide the following information about the supported organizations . (See page 5 of the instructions .) (b)Line number (a) Name(s) of supported organization(s) from above
14 An organisation organized and operated to test for public safety. Section 509(a)(4) (See page 5 of the instructions .) j23pj pq Schedule A (Form 990 or 990-EZ) 2004 8 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 ., Schedule A (Form 990 or990-EZ) 2004 PACIFIC LEGAL FOUNDATION 94-2197343 Page 3 ~a 1V-A C Support Schedule Complete only if you checked a box on line 10. 11, or 12 .) Use cash method of accounting. Note: You may use he worksheet in the instructions for converting from the accrual to the cash method of accounting. caienoaryear (orfiscal year beginning In) , 0- 1 (a) 2003 I (D) 2002 I (c) 2001 I (d) 2000 I (e) Total 16 Gifts, Bran^, an con ri6uf ons , grants. See line 28.) , 6,695,799 .1 6,771,722 .1 7,518,691 .1 5,507,840 .1 26,494,052 . 18 Membership fees received , 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that Is related to the organization's charitable, etc ., purpose 127,212 . 455,087-11,429,970 . 75,918 .1 2,088,187 . 18 Gross Income from interest, dividends, amounts received from payments on securities loans (sec- tion 512(a)(5)), rents, royalties, and unrelated business taxable Income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 147,933 . 149,204 .1 116,563 . 118,496 .E 532,196 . 18 Net income from unrelated business activities not included in line 18 -" organization's benefit and either paid to it or expended on its behalf 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value o1 services or facilities generally furnished to the public without charge pp uiner income. r+naen a scneauie. EE trom STATEMENT 13 ~aeofcaptaiasse~r(loss)from c57,876 . <22,743 . <64,071 . <41,127 . <185,817 .> 23 Total of lines 15 through 22 6 ,913,0 6 8 . 7,353,270 . 9,001,153 . 5, 66 1,127 . 28,92876 24 Line 23minus line 17 , . ,785,85 . ,898,183 . 7,571,183 . 5,585,209 . 26,840,4 1. 25 Enter 1oo of line 23 9 ,13 . 73,533 . 90,012 . 5 6 , 6 11 .-- 26 Organizations described an lines 10 or 11: a Enter 2% 01 amount In column (e), line 24 . 28a 536-, 8 9 . b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 2000 through 2003 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts " 28b 2, 379, 7 ~ 6 . c Total support for section 509(a)(1) test Enter line 24, column (e) " 28c 2 6 , 840, 4 1. d Add: Amounts from column (e) for lines: 18 532,196 . 19 22 <185,817 .> 26t 2,379,706 . 10- 26a 2,726,0 5 . e Public support (line 26c minus line 26d total) " 28e 24, 114, 3 97 f Public support percentage (line 28e numerator divided b line 28c denominator " 28t 89 .84 4% 27 Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a'disquali(ied person ; prepare a list for your records to show the name of, and total amounts received in each year from, each 'disqualified person' Do not file this list with your return. Enter the sum of such amounts for each year. N/A (2003) (2002) (2001) (2000) b For any amount included in line 17 that was received from each person (other than 'disqualified persons'), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11, as well as individuals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described m (1) or (2L enter the sum of these differences (the excess amounts) for each year. N/A (2003) (2002) (2001) (2000) c Add. Amounts from column (e) for lines: 15 16 17 20 21 0- 1 27c I N/A d Add: Line 27a total and line 27b total Pip- 27d N/A e Public support (line 27c total minus line 27d total) " 27e N/A f Total support for section 509(a)(2) test Enter amount on line 23, column (e) " 27f N/A p Public support percentage (line 27e (numerator) divided by line 27f (denominator)) 1 27g N/A h Investment Income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)) 1 ~27h N/A 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 2000 through 2003, prepare a list (or your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not file this list with your return. Do not include these grants in line 15. 423121 72-03-04 NONE Schedule A (Form 990 or 990-E4 2004 9 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Schedule A ftFm 990 or'990-EZ) 2004 PACIFIC LEGAL FOUNDATION 94-2197343 Page 4 Part V Private School Questionnaire (See pave 7 of the instructions.) N/A (To be completed ONLY by schools that checked the box on line 6 in Part IV)
Yes NO 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of Its governing body? , 29 30 Does the organization Include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? 30 St Has the organization publicized Its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period II It has no solicitation program, In a way that makes the policy known to all parts of the general community it serves? ...... 31 If 'Yes,' please describe; If *No," please explain. (II you need more space, attach a separate statement)
32 Does the organization maintain the following: a Records indicating the racial composition o1 the student body, faculty, and administrative staff? 32a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory bass? 32b c Copes of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? 32c d Copies of all material used by the organization or on its behalf to solicit contributions? 920 If you answered 'No'to any of the above, please explain. (If you need more space, attach a separate statement)
33 Does the organisation discriminate by race in any way with respect to : e Students' rights or privileges? b Admissions policies? , c Employment of faculty or administrative staff? d Scholarships or other financial assistance? e Educational policies? , , , f Use of facilities? . q Athletic programs? h Other extracurricular activities? It you answered Yes' to any of the above, please explain . (It you need more space, attach a separate statement)
34 a Does the organization receive any financial old or assistance from a governmental agency? 34a b Has the organization's right to such old ever been revoked or suspended? 34b If you answered 'Yes' to either 34a or b, please explain using an attached statement 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc 75-50, 1975-2 C.B . 587, covering racial nondiscrlmlnatlon7 If'No; attach an explanation 35 Schedule A (Form 990 or 990-Q) 2004
423131 11-24-04
10 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 ScheduIe A (Form 990 or'990-EZ) 2004 PACIFIC LEGAL FOUNDATION 94-2197343 Page s Pact VI-A Lobbying Expenditures by Electing Public Charities (See page 9 of the instructions .) N/A (To be completed ONLY by an eligible organization that filed Form 5768) Check " a L-J if the or ganization belongs to an af1111ated group. Check " b if au checked Wand 'limited control provisions a (e) (D) Limits On Lobbying Expenditures Affiliated group To be completed for ALL (The term "expenditures* means amounts paid or incurred .) totals electing organizations N/A 38 Total lobbying expenditures to influence public opinion (grassroots lobbying) , , , 38 37 Total lobbying expenditures to Influence a legislative body (direct lobbying) 97 98 Total lobbying expenditures (add lines 36 and 37) , , , , , , . , 38 39 Other exempt purpose expenditures , , , , , , , 99 40 Total exempt purpose expenditures (add lines 38 and 39) __ ...... 40 41 Lobbying nontaxable amount. Enter the amount from the following table If the amount on line 40 Is - The lobbying nontaxable amount Is - Not ova SS00,000 4046 of tno amount an uno 40 Ova $500.000 but n01 ovor 51,000 .000 $100,000 p1uD 1596 Of th0 oxtoaa war SS00.000 Over 51,000,000 but not ovor S 1,S00,000 $175,000 pWn 10% of we axcoaa ova 51,000,000 41 Ovor $1,500,000 bur not Ova $17,000,000 $225,000 Dlua 5% of No oxease ovor $1,500,000 Ovor $17,000,000 , $1,000,000 42 Grassroots nontaxable amount (enter 25% of line 41) 42 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 43 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 44
Caution: 11 there JS en amount on either line 43 or line 44, you must file Form 4720
4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the Instructions for lines 45 through 50 on page 11 of the Instructions .)
Lobbying Expenditures During 4-Year Averaging Period N/A Calendar year (or (a) (b) (c) (d) (e) fiscal year beginning in) 101. 2004 2003 2002 2001 Total 45 Lobbying nontaxable amount Q . 48 Lobbying calling amount 15090 of line 45(e)) 0 . 47 Total lobbying ex penditures 0 . 48 Grassroots nontaxable amount 0 . 49 Grassroots telling amount 15090 of line 48 (e)) 0 . 50 Grassroots lobbying expenditures 0 . Part VI-B Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) (See page 11 of the instructions.) N/A During the year, did the organization attempt to influence national, state or local legislation, including any attempt to Yes No Amount influence public opinion on a legislative matter or referendum, through the use of a Volunteers b Paid staff or management (Include compensation in expenses reported on lines c through h.) c Media advertisements d Mailings to members, legislators, or the public e Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes p Direct contact with legislators, their staffs, government officials, or a legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (Add lines c through h.) [ J 0 . If 'Yes'to any of the above, also attach a statement giving a detailed description of the lobbying activities. i,-za-oa Schedule A (Form 990 or 990-EZ) 2004 11 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Schedule A (forln 990 or 990-EZ) 2004 PACIFIC LEGAL FOUNDATION 94-2197343 Page 6 Part VII Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (Seepage 11 of the instructions.) 61 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? e Transfers from the reporting organization to a noncharitable exempt organization of* Yos No (I) Cash 511a(l ) }( (II) Other assets e(II) D Other transactions . (I) Sales or exchanges of assets with a nonCharitable exempt organization D(I) X (II) Purchases of assets from e noncharlteble exempt organization b(11) (III) Rental of facilities, equipment, or other assets , , , , , D(III) (Iv) Reimbursement arrangements , , , , , , ...... b(Iv) (v) loans or loan guarantees p(v) X (vl) Performance of services or membership or fundraising solicitations , b(vi) X c Sharing of facilities, equipment, mailing lists, other assets, or paid employees c X d If the answer to any of the above Is 'Yes,* complete the following schedule. Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization . 11 the organization received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received : N/A (d) Line no . Amount Involved Name o1 nonchantable exempt organization Description of transfers, transactions, and sharing arrangements
52 a Is the organization directly or Indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or In section 527? 111l. = Yes EE No
11-2"4 Schedule A (Form 990 or 990-EZ) 2004 12 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Depreciation and, Amortization Detail FORM 990 PAGE 2 990
15 10220808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 PACIFIC LEGAL FOUNDATION 94-2197343
FORM 990 RENTAL INCOME STATEMENT 1
ACTIVITY GROSS KIND AND LOCATION OF PROPERTY NUMBER RENTAL INCOME
SUBLEASE-WEST SACRAMENTO 1 39,267 .
TOTAL TO FORM 990, PART I, LINE 6A 39,267 .
FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 2
GROSS CONTRIBUT . GROSS DIRECT NET DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME
SIERRA PACIFIC DINNER 56,916 . 52,816 . 4,100 . 5,476 . <1,376 .> PONY TRACKS DINNER 184,145 . 173,995 . 10,150 . 27,573 . <17,423 .> DEL MAR LUNCH 64,800 . 57,900 . 6,900 . 12,682 . <5,782 .> B OF A CLUB DINNER 121,000 . 118,150 . 2,850 . 23,131 . <20,281 .>
TO FM 990, PART I, LINE 9 426,861 . 402,861 . 24,000 . 68,862 . <44,862 .>
FORM 990 OTHER CHANGES IN NET ASSETS OR FUND BALANCES STATEMENT 3
DESCRIPTION AMOUNT
SFAS N0 .247 ADJUSTMENT FOR SPLIT INTEREST AGREEMENTS 254,263 . UNREALIZED GAIN ON INVESTMENTS 302,160 .
TOTAL TO FORM 990, PART I, LINE 20 556,423 .
FORM 990 OTHER EXPENSES STATEMENT 4
(A) (B) (C) (D) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING
REVENUE DEVELOPMENT 192,755 . 192,755 . LITIGATION EXPENSE 153,255 . 153,255 . FEES 89,082 . 11,449 . 77,598 . 35 . INSURANCE 84,732 . 61,248 . 8,137 . 15,347 . LIBRARY/RESEARCH 69,374 . 69,374 . OTHER EXPENSES 104,503 . 20,373 . 70,361 . 13,769 .
TOTAL TO FM 990, LN 43 693,701 . 315,699 . 156,096 . 221,906 .
16 STATEMENT S) 1, 2, 3, 4 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 PACIFIC LEGAL FOUNDATION 94-2197343
FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 5 PART III
EXPLANATION
PUBLIC INTEREST LAW-PROVIDE LEGAL REPRESENTATION FOR CITIZENS ON MATTERS OF PUBLIC INTEREST AT ALL LEVELS OF THE ADMINISTRATIVE AND JUDICIAL PROCESS .
FORM 990 CASH GRANTS AND ALLOCATIONS STATEMENT 6
DONEE'S CLASSIFICATION DONEE'S NAME DONEE'S ADDRESS RELATIONSHIP AMOUNT
STUDENT PROGRAM FOR NONE WRITING JUDICIAL AWARENESS COMPETITION 9,500 .
TOTAL INCLUDED ON FORM 990, PART II, LINE 22 9,500 .
FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 7
COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE
SEE ATTACHMENT G 1,528,519 . 1,030,352 . 498,167 .
TOTAL TO FORM 990, PART IV, LN 57 1,528,519 . 1,030,352 . 498,167 .
FORM 990 OTHER ASSETS STATEMENT 8
DESCRIPTION AMOUNT
CSV LIFE INSURANCE 32,987 . DEPOSITS, STOCK RECEIVABLE & MISC . 62,404 . CHARITABLE REMAINDER TRUST ASSETS 7,523,436 . SUPPLEMENTAL PENSION 365,215 .
TOTAL TO FORM 990, PART IV, LINE 58, COLUMN B 7,984,042 .
17 STATEMENT S) 5, 6, 7, 8 10220808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 PACIFIC LEGAL FOUNDATION 94-2197343
FORM 990 OTHER LIABILITIES STATEMENT 9
DESCRIPTION AMOUNT
OTHER LIABILITIES 109,178 . PENSION PLAN ACCRUAL 565,546 . ACCRUED EXPENSES 218,435 . CAPITAL LEASE PAYABLE 225,149 . LIABILITY UNDER UNITRUST 2,076,416 .
TOTAL TO FORM 990, PART IV, LINE 65, COLUMN B 3,194,724 .
FORM 990 OTHER SECURITIES STATEMENT 10
OTHER SECURITY DESCRIPTION COST/FMV SECURITIES
SEE ATTACHMENT F FMV 5,345,613 .
TO FORM 990, LINE 54, COL B 5,345,613 .
FORM 990 OTHER REVENUE NOT INCLUDED ON FORM 990 STATEMENT 11
DESCRIPTION AMOUNT
CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 254,263 .
TOTAL TO FORM~990, PART IV-A 254,263 .
FORM 990 LIST OF STATES RECEIVING COPY OF RETURN STATEMENT 12 PART VI, LINE 90
STATES
CA,OR,NY,NJ,AK,FL,WA,HI,MA,SC,AZ,IL,KS,MD,MI,MN,OH,PA,UT,VA
18 STATEMENT S) 9, 10, 11, 12 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 PACIFIC LEGAL FOUNDATION 94-2197343
SCHEDULE A OTHER INCOME STATEMENT 13
2003 2002 2001 2000 DESCRIPTION AMOUNT AMOUNT AMOUNT AMOUNT
SPECIAL EVENTS <57,876 .> <22,743 .> <64,071 .> <41,127 .>
TOTAL TO SCHEDULE A, LINE 22 <57,876 .> <22,743 .> <64,071 .> <41,127 .>
19 STATEMENT S) 13 08530808 759263 PACIFICLEGAL 2004 .05020 PACIFIC LEGAL FOUNDATION PACIFI21 Tax id #54-2191343 Attachment A 2004 Case Listing Adams % I IunJa I'ueei Cory Ichallengmg exparoiun 01 the ( .JIIJII 1 IaKuna Ileeth ithallengmg agrncN atwun chat 1 ~nuu"~h ~ \Wt~" IY" ~~~~mirl &wnl I~ hell~~n~mg hoe l.~hh~mia ~h%liJIJI(' nnpaci doctrine tit life Age Disciinunation fit 1wldle5 the dill picrO' nglnl u1 I .mJunnri~i u m ~~diuh, Ih,il ~i uu pu " h ien~~~ I~aatil nn i,ue and g~" uJ~" i i Ati i I mplmmsni f,,llla%% \,",~tlle isup~yrnm~ land use IM'illlll JlIilIIIJIII %11.11111 1 un'ei'aluui 1 uunuil for Il .irdu , Habh .lI ioppu'Ing dlGl % U 1 IuIilwI'InF p1PIfff11CPn it, public imuiat'Imgl lips damdge% dining hour 1 ih % 4hidi4m i .u ni %i unl,uhlul Jivgn.nivl 411111 .11 halnlii Je%Ign .mnnm Alabama IanJnglw Risen (:u.ililum % \urlim Ith,dlrnpng 1 anabm II , 1' \ Anm 1 nrp% of I ngmeel, mill. ,"IF Ii di i J 1 % I . \ lu1qu1%ing g"NI-innq lit pi(w rJuN'%thal %irA In unpnqr " i Intmg of flit, Alabama amgenn under FSr1i lilt mdHtJun mri ' .%ulaqX I,~ stand, uuJiimua 'taking," ilauml AI .i,Aa Ilept of Idmnnnnu" nlal I .innmaliou % I P.\ 1 jtaql Hallm \'dldgq I,Id, , 1 i1, of 1 al"m till 1, 111 . . . 1 ua~ 1 unnl~ 1 .nnnu..mn." i . . U \ Ihll anJ 11'Ndhlf nhdliu~gmg p" i4ial agem~ > ieguldlun a(lmm that mecd landuhm i % light to I'uiwn" liking, 11 .11,11 in red, i,if wmiI \uu~~ Inn~~~o~ni "nual halwdt kit my"nalunii u% luniit"d atnlu1iitr) 1 n0uu.in ~ 1 Is of l Mall H hallengw ; i .,fall I Imdql, hi~It,- 1 ~n~il 1 umlimtum Alhanu i lot the Wild IioiAip% v Notion Ib~>/w1~InF,u In'nl~ sells iunind uulmdm0 It i" fl mew inwmh" J aml i" %pauuiri ielt lhulnm III ( lliidl halnlill 1 Visit., lui Iliuh"gl,ad Ili,pttil% " \milh II,1q1"Iug unpuNdiul I utlunnaull l IuHllan 1 1 1114.1 % RI d1 % 1141111111 lit AJ;i m % u1 A1w.i 1'~dli" ~ dllLime % Date) I,haIlenFIing endauigi" n"tl lhdllcngi lo gunuidn~lrt u~~ lnrh, , i 1 ~ 1m ~~ U h dli ugmg elru~~ u1 Ih, ( 1111m it dumaw aullunil% I ,I-- Ilqnig Ill .'s mnlll'I, with ~ialuUm .nnhPnivl I'I nIvs Ian Iliulugital II{% u%il% , Ii \ Aims 1 ~u~~~ u1 1 uunl~ u1 1 lark " It'll 111%1 Im A1'.iit iAIdfham % 1ma (deli" ndlug wIm" mat) (If the lugln"i% Uqq~u~ing unluIllh"d mhi1mLdiinn III Idnd nF;uldi~n~ t .,luq; od pn .1yMI I umlduuon) pnununmgiuh,uud(iflit I\ .V 1 ml ~ Ilurid .i Ih " vl, n1 In~irminnnlul I'u~lcilum Amlnult v . \1..u~~" 1'wmt~' (t halli" nging unn'd~tm .ihl~ land ('enter lot ISudnguel Ih,eiw% , 11 \ Aimv 1 ~n~~~ u1 (Inui" iing pmddi u.uh 1, rnhlnnnunla',lulJi", nundium um ngul.ulom m [lit Ilodtla K(vt) Inghu"u% Idh hndwF; ihi It gal It 1114111 IF, of I, fill, %% 11, 1 1 ., In puld" d~ ;i ni v i lI1JIIfI1Rf Illegalgu~~uum" nt alium,i dngh v N, % ,ula dale I egWonue loppmflng Itg4dtih, is 1% 1 n-%% \6dl of Ii vii IJituulu1g ughi that 11uId11 11J1( IOIIsIIIIIIIUIIdI ieyuuPmiuUl fester for liudugiial Ih"mil, , 111 .\inn l i)III n1 1 Hills ~ 11 \ I nvuunnu n1.11 I'Mtu lum Agtnt % I(hellengnig I'ngineen (light of dlhtlid ngul .ihJ pnlir% In iniu%ini In Aia1,iAj % Ilu«un (Challenging 1111,1111117 .111011s lot rIV(tIV( It d, i i1 go, ~ In nu N's unldv, hd "%,i tl .md~' grab) ulli<< b.u'd oil Tit e1 IingalfUiQ 1 Malwg.i Inll% % IImAtvi 1 ununwut% Hope 1`411111dalli'll ('enter for Itudugu .il IMinih % l\'hilman apph A-a i,ihnn of %pm" i I,vI% He%iJenm % fumuy" of \funtuiy loplHm iupp-e wiri uluiwhnn this ciulatu landumnri's du, radon of life EM it) nnnli.umhil JlIlI1111qIIdIIV J( IIUIIII Isuppoumg ikislrmr of old(-[, bur ptqpril~ pl~iltcd pin, , ~+ rights) wl~d~vi~um~~ Central California lager Salamander (,UJlilum % Nurlom II'A11e"n , ]lit) iJ,IinJing light w rats v h%mgl c 1 (challenging wi)iunlieJ I ).1 listing .d l.aliluiuia ligt i R,ui,ual liununi Dt v rloprn U Ann) Corps of I1, " ,,tun % U \ I(halknging unla%%lul HVIland% rules) Fngineen I0hallengmg unauthorized regulation of plivalt salamanJril Ilrwplagr llinJmnmnnn piopem 1 Chclanfuuntvv ~~I,n"imlnpp~smyJlIII1111IS11dIItl IIJUlUl1\ A»nc % Lily of Miann Beach and Hiv I'I,va Hotel Awii iJrh nding legislation Bank ulAmencn% bovenunnnl dial greed itaunon" ]units) aillied it CenFnmuauchallenging prose, sing land') . ners lights) un1usuficd i n trusion m the (tee madep ChermiA r 11 (challenging dmrunuiehon fn publu i mplormrnil I)rlendi"n of Wildlife % Norton Iwppoinng JChumg of Nanu" %-1\',illaie % Itov %t'nuls of Ainerua (defending free gr .i% Hull) %peech/association lights of tile Bo) Scouts) Chesterfield Village v 1'heNerIieIJ Idelrndmg fight iii pint DfIJ;JIIu % Iraq [tit H Gall ioppuvnb unlan landb,%nci Nanwm v North Coati Regi onal Water Qualii~ funlrul (umpxnsaUOn lot itmprownv taking,) habditv log cnmm,d conduu oil pnnair pml"m"1 Board (challenging rm"honmemal fesur tlio ns having 110 (_hevron r I mglr (challenging few tonnois oil gawhne Dept of l umenaium % Ilnml% of I I Dorado lihallrnguig x icnnh[ basis) stauansl stile dg,nn'% uuedeien'e niih iounW5 prmui appio,all N .uratl American, lm c Cal)' of Nanilw l:uuunuug ;i l.hrlNinn I egad SIX iely Chapter (If U( Ilmtwg~ ( allege u1 IluAgie%er % N'a%hmgtun Ill III of Natural Re%ourcc .+lsup tihallrngmg eues,knc development fee%) the I ae v Kane (dclending fight of lict " awKianuni ~ammg ~u~i ionqN" nsaumi ~~h~" n goo ~~mmem d~magr+~nn~x" m ~ liawI % McFarIanJ N hum (defending cominutionalriv of I.ilivetl (.OnNfuclmn 1 urpwidlion , 1 i1% of lempa U~reUur of the Ndle od N'aOhm};lun Dept If 1 unnnnmt~ Ilnnda's Ion Reform Aril (challenging alblualylalld Me R-111010111 liade .uul I(ununui I)e%ilupnninl % Huohunmh Ilnml% Haml,mghi % Isfonrue Cumnly log City of Cn1.Hi % C0IIIIIId11 (delendmg pu11qih menu front (annpxnwiinn hcmpouaiv wpIHI%mg gmemment .d tnaJIduiI.11U ICJ1UIIlIIIC gio+%ihl taAmg%' of private plopirly) illegal IPIJIIJIUI} IdmUil III ~ii% i III I'hdhps lilt v IhIdnJu loppnokmg IaudlorJ lialnlil~ lot lit a v Columbia Oily of Seattle tt (,mpm Iop{nnnig Ifg11IJ11111 it h0111 that Ho er Forge (:anus . Idelefuling property i(Kh ~wlalinm that air the senior , %,de inpKqnsibJMl u'neu' light iu It-IV oil ageniq penult apploval%) dindnkh of ellmmdle the Je%elnpnnvni of pmait pauch) I~nm~ I , \uptruu Court hq,ludJmg pram m nHnei % light HId of lYa%hmglun r N11,1A H%heriv% (challenging federal (:fly of 1horeourt% % N'.iterworlh Inlipmsing unlaMul w I,nhdhnw luau nnidl homing indikeli ~u~iinnu"iu'~ salnum hauheiy pxnlln) expansion of federal cnunol under flit- Clean Wiles A( if D%nal.muii 1 (up , U \ Ili" p,utnu" nl u1 Ip lemi Iopih .wig 14g Creek 1 umber l.onnpuiq % . ( :push of Santa Cfw I,it% of luletlu i" Aim1 Aulu H IiwA leniie Ioqppuung yuuia, tit IeJi" ial ionuaiwlgi tuppuwlg (Lion[) uuelleience with 1111vile further activities) mlsUue of Mullein dumdm Iwnei Im Innaie b('nilit) IaN \1aw Irngalmm I au" 1a1iIwNmg alnue of puldu uu%i Iiiggers, % I;ili ill Ii,iinlnidge Maul oppriflng illegal I;Ml I ilmlie%lur Uihan Itehewn , 1 ih nlI;lui .ign a hill dainne Ihai ignmes dgni ultutal m" etl%pt Wiles) nunainnum oil %lioiehne uupunenu"nU to plfvau " prays)) lenglng tuning uidmanu" deny mg IandnH nei, equal pi uivi i [till 101 lilt v I\I " :I'Ilmphaii, hit lopiKmnl; un .anamed Bighorn Ili%, " rt \'ieH Miles Agency % Ip-ringam IAelcndhig ('la} % Afunroe I :ounlr Ouppunhng Compemaumn for 'sianJnig' tit .titimi+ ~eeAmg Io diwail land rise pciisom %oirn' light to reduce ward fates Ilunugh huuad%e pnxeIN) 4-mpotai)" 1.11.111g n1 pmpem b% lox al gmemniem) Ilk Gnnv Unified SihuMd I " iNnil % Ne%%JoH buplxwmg ( owlitum of lilt IIl'e11IJ111111 ICI ( e Name I J\(J(IB , Oregon IsuppOiilng payment of just IIJftPf khnul% CaJdanua twniituuunahl) of ('ledge of Allegianiil unnpemaiion for gmenuncm'IaAlns" of iniralP IhnIMiland) Dept of FJurolion and thi" Slale Build of ldm .iiwn I I%more ChnNiam ('tiller (If CON (it I .de I huwre Iemurmg Ichallengfng statute Thai demi, equal lundmg lot ham" i k howdh) Iimpai'% Children Pint % Boston Sthool I ;muuumuun that mhmgemems oil pinprin nghis are gnen a high le%el ioppo%ing disc[ unmaluiy foam Range Comfcn % Oregon I%uppKUnng cmnpen+ahun publli school assignment politN) of ionshtutumal fnuhm I log iegulaton" IaL,mg u1 pan of whole p» icel) RBA % 1Yiman (challenging viewpoint dwinnolatioul I nuncrmdn % Cdr of Ihghl .md Park Isupponmg iompen- ISraJlurdullc I'hippn I.Id Parlnershyp v I con County Coastal De%elopnu" nl Permit AppIunUon u1 UeuJre sanon lug ieguldton taking of lele% alit Pastel) Claiborne and Noren &hnult (picileclmg pmale ptuE+en) (defending the tight lotompensauon for IrmpoiaiN *takings) 11101111,1% CuuNnUa~Ahuhdt Calif (,IIJSIdICOI111111SV011 rights through the Coastal I,md Rights I'iulecu Itrannan v Jute of fera% (challenging Texas Open Beaches p hallenging uncompxnnattrt iemlroran taking of pmatr piopxai% i Columbia lia%m Apt A%uK % I'e%io ithdllengmg 1(7011511- \ct as unconstitutional taking) 11'10 U% Iumi%cnuenupponuiigresponsible management tutorial go% cinment uupeuons of In nate piopenvmi Hniadea% iu`d%erReach Neighborhood d%%ox lilt v CM of our national forests) (.ummusiun of the City of Ua%Wna Bcaih (challenging (olwcll I U 1 Dept of Ilealth and Human Senite+ (opposing caenune order requiring ph%sicians to its, Fymlim Fnicrpme% % l,unwnu" r I low (Opposing unjustified gu% councils abuse of condemnation po%%ei) AI'I' translators for I H) patients) Interpretation of anti-)I sianuki Itro"n , I u Couni% lopposing illegal building IHupact fell fort a Unit khiwl ('nmmiuve (opposing di,nunmaion Fnil.son % Clark ia "i" Gmg just Lumptiuation lot regulators Budget Nenl-a Car Jvslems Ins , Rennet defending ta4,ingi (011,student transfer poha I Honda's Ion Reform Act) F%pl .made Fnicrpme % 1 n% (d k" nnli lihallengmg unlaxlul Itugcmg % Iloopa 1'allei Comments oil Federal I tiling u1 fhrcalcncd and Fndangercd lisibe(proteciing the reasonable use Species (ensuring government doss not dcmal of peunit) of private property located within Indian resenauons) exceed (onstnwional pow ers) I-splanadc Properties ~ %eaiUe inppusing regulator% taking Runrn % Aiga (defending taw Insu lation inniatoe) of muhom dust Comment% to the U 'I Fish and Wildlife Service topposinb propem romp(nsauoni Brute Fn,uonmenlal Council v Notion supposing unjusti rte designation of apical habitat undet the MA) Fsanti v Nerl .ele% it)ppnkmg gmeinmenl denial of equal liable expansion of critical habitat designations piotcmonl Committee fur Reasonable Regulation of I dike lahur % Huncr(irlJ % California Coastal Conimmion (Challenging INVA ithallcngmg unlao%(ul aesthetic iegulaiiom m IaAe F%erelt Shorelines Coalition ~ l III of F1entt and l1SDUl ,t,nr agenn r unjustified building permit resinuion ;i (abut died) uhallingmg nyrnu amnro that imvmcrpnet sure la%%i C N C Cunuruthun % 1\IUU ((hallengmg iarelgcndci Common Sense Salmon R(-co%er% % \eiionnl Marine Farmer Paellmann % Ikeibuuun Financial Corp opposing pielerences m public comia(ung and rmplu\ menu Fuhene% Seniee ILhallengmg urn,anaiued listing of species run aiuons outside file statute of l orr iallonsi l.nlilurnia Cringe % \nlumnl Manse Fisheries Service under the FSA) It A1 % Hugh Welundmg %t,dt loss itturin efforts) (dinllrngmg arbiuarN lilting of roho salmon under the FS4i Cuntnlc Works of Colorado , I)emer iuppnvnC take/ Honda I)epn of Fmiwnmental PrWeiiion % Burgess fn6(unua Stale Lrenge % U 1 Fnh and Wildlife Scr%t(c gender preferences in public contiacurigi ioppovng uniompemiteA 'takings of pmatc land %whom i(orcmg federal go,emmem to rmaluate LC1 listings) Connerh c Dim khallcngmg sure lay that violates compensation) constitutional prohibition against ia(e En,teirnc<
4 GUIDEPOST " Apir12005 Tax Id X54-119734s . : Attachment A
I lunch Nrxl, hidustnct % U_% Iwppunmg pnl iunqxnwdwn Home Hwlden i1wK % Uweula Count) iolqwnmg UIIIJNIuI Sk0jneen% oiloulhl,arulmallU\iJI1,111111UI(llflenJmgugln lot taAmg (it pu%dic propxml impact lenl a) inmla" nultun Ion go%enunenl 'iaAmg' of prulnit% I I I% fill v City of Ik"rAcley ichallcngmg II1fl~l1~IJI)If .1~7~lIICJ11V11 IIPNJfII Idfm IaxpJ1fn A-RIJIIVII s 1 ih lit Ha,r%dlt \lernln"Id % k hmal/eneggct IUplNIHf1R miiumal hcemmg Ill (Vill "0 .111011 IOpl,USIIIK SlMUAI taxes NIIIIUIII lmnpq" I wICI dlyp-,lll ICqIIIfI'iI1C111S1 Ired ltle%er Vnn" % lift % Iledrl ill Anu " nia \urthunl Ilughc, % 1 nlerpm. Icaang 1 a \uuth Cewral I'll 11i ill . ." \',ille) Inigdlnm Ihw , Ovpl of I culop I Innteclmg I .indoanei v nghl toe wIuAe IndiUCal jfUUtic+un (J~dtntlmgc~m~nhitumali~i of Flunda l I'll lu"nce ~1,1i it hillengmg unaulhunleJ stale n"guliwm of "dler fights) thin Inenu"01 IJahul.nnu" r~~dumli"agu~" ~ NAIISi~unhvtmgunni~~hi~l flu Ing.m l I'll Right, ImIi .1Ul, ul0,ndmg wmlihiUunahl) Imvlenlmrg N1 Dept if lntinnuuenldl l :umenaliuu walet nglih of I.mJon"nflH n1 \lulngan ( loll Right% AM iwpynniing JIM uunlMmalum lug iegul,noiy IdAmKi Idaho N'al." n t ;%(-t% % N\II\ Ii li .dl~" ngwg unpi~mn d L%linq% \IiAi%Ad % ( .i1% lot l jhI it . . . Idciendiugdui polite" light'l It ~ nd, of Rural Ring I ;uunly ' . Alng I .uunt) khallcngmg under tilt 1141 Mildew, Inigalum IhWnil , Valiom .d Al.umw li,hwnn um umpt, u%.iicJ land one u" o,tntllom nn rural lnqKih i Idaho IYali nIiaJ, Page r . if, Ii liallrngmg unl n.lul \u,ki uyynulg unlu"hd d1qdiiilumn .d 1111 lion , lug AuKile% UnIIIiJ \fhond Ilkhift Iih,dLnging enlun enq w of I udangtii d %1,,,i,% .1. f1 \IunA, , ( i1% of H.uu ho Palo' 1S" Id,, iuylwiwi}; wnpnldu" J file 1nelrn nk,% In pub6( emplupnu"ull In irI I'hlllip Adam~iihd6 nglnf;unln. lul jumi6, wm nmuuilnmlIrJ building uunalinuunl It), , I . nderLnu Iluu%ing (:little. life 1cmdoling ill it nolalttl w0 .iniM) \Innlgnnu"? I .cud 1 .) c 11 dlurJ 1~ hdlL ngmg ~ni~ uni. '1u t n~mpnolil uigauv .iuum like I'I I' .uw full p(eCludk" d Ihom In it 11'al~ r U%( IS nail Appdit alum lilt [lit W,u.iludi i, h J Thai inhmg,%,m puial, pulna% ugluy u16 imh J i ' uun".iHaiJi alluuot) %' IieU li" nghig guvenunrni a~unm that Our, i-mald% tjAru irwJ \luuii v \lunrot CuunIP IkeAlng j ust ~onnpn" matwn 6q I\I 11- % U 1. Innoll \i n9te (Oppu~fng cnelwnmeni .d uilr, jwa% Igloo wdlvi iighh lunu ulluk ,wd ~nnei~ Iniynilt u%, I It mpaiuN I .ilmgi Thai J"nhant Iwww %alue%l hlaVcrdev (~JIIIJ11up~uwigunna~~niatd~ 1knwt-mLiom% \lon" nu , ( .its of 1ai rill,, nw (upqwmng pulili .il uo.ulbha A, hu IuILilun t Lilnw UhdIicJ 1Clund Ilklricl (challenging pilvale piuln"n% d"vhqnurnii Jt u) mg IanJom fit i t "IaAmp' t lauu) puldn " hirA ieii,il halaaChig INillfvl Wind \Ikrrandllni, .lni , I'I .ununnJ.ii~qqknwg,nlnu,u~ \Inrrn k Ile la Inrn I(nuieiling landuwuen Innn unlawful lulnuon % N'eu AlurdetA VilLige (Challenging illegal retail pwir( UUn"I indhnami" i unaan.mltd 11 11111115 lug unlin(x,II i f1111111JI nnuhall J"ignduun it pmeir land as 'bhglucA') / .ulwn% ISirnunghamlboanIaIIJui .ilumlhnuung ,o (oil,- \lun .in ~ l ilk u1 I' .nu% Ruble, (ihalllngmg piuiulmal of (rdrtal din, Gan is c l .urln (it 1 ngmcco ILhallcn6mg federal agency . Ci%'il nghh lam hl IhuN, i1% injuitd b\ odr,laili~~ a . nun that c%rec,h lummof auihoiuy" i ,11%i111111113ilnnl N I I and Ill %I lupnneni l u lilt % \Imvuc (opposing ',uJner v ~iinm~,i t~ltlenthng ~'alid~t~ of ixieaie wfxln nibns /uNnsun N Surd Mulur ( u taigumg till t,nin(» in lilt' joo,j[(I unIusulrcd xhoul unpacl fen On JnclupmtnU I"uuded 111 (,JIIIUfi11J Ixlolc 1395 n( punitive damages) NAlllt % Anne Cures of Fngmecn (challenging federal c lnhmnn e (comet I .ardncr N'.nelth Isuppmnng J u st LOMI)ell%Jt[Oll lot (opposing gotunmciu dnuunmatwnl IIIIIt(IIUIOII 1111
1pnl 2005 " GUIDEPOST 5 Ta Id -2197343 Attachment A ,c~~F~C t fC` .
" ,i91)11 I.ciiii,1nc Drive . Bole 200 \ .u i,uni" nto, CA 95H i "1 r z o o~ i\ilihc%s \oIViic lii"yui"+ICiI ND A~
2004 Case Listing (( .1rlilunird /r4)ui 14ip' S)
I'u14h lu,un" 1'unnni~~um % . N'a,ihingt(m IJui,diun \AaFd 1 l\5 ~I ui R I out l% , . .i,hinglom .ruwlh \Ig, " uu n1 1'\ ~ M-huwd~~~n l, .11, I-dl ,, 11 .1 1, tit .1 ... In~i~w,~h~g A unulwnji) p.i~nuut% of IunJ% Ian pa,lhual Healing, Bill uJ(wpi-nmg6dmnJandamdrh uupli III,i 1 \ ~ Il .yauu~~uhdLu~,w6Ri~~~tnm~nl~unl~i~iul~y . unn,n pmp~~~i N laiiun of t-11% nollisil 111 11 1( i)uadhwml 4 .n1, , 1'i" nlf;d I'ugit Sound (an.0i Mating. . Small landnwu, " . .I il .ihu ~ 1 fly and t muIf , . .I I' \ ~ Ifl \I 1 onp i( hilhn),inF; inqmiduJ ii) ul,du~u~ ~,i In, Ill Making Round tupqaqing unpi%lllleldi uni ipni Idwnn Ilunnlnh1 (upp-mg flit it, unmF; alma or ( uuJt muiiuou piilah Inupt i1% d, ',%, IIanJ'I u1 Ualr gu+'lli managrnlPn1 law) power it, Hawill? I~ \ , SirIhnulw} 1, d . ial ngulaion n nh und~i Ill, Rd,, 11 , MI ., ndlluphulJlngpnimlplunl I'll, .1L,ml ~milh ~. l I Iv u1 I .uA%, m bq qnnmg al Idndtii .n .d iINpaiai~ I nlllnu u , ( ho" 1 Rant hu Yft ill c Nullun (challenging uniumI uniinnal Impact then) to t Iaum uuJt i flit ADFA) 11\ , Ihunaniihdlhngmghdiidpu%, inwun, t oll Mol .~p~~luali~m of I tidingeted Species A, 1) South v Vovulu UnduJ %( 114)111 IhA It hallingnig hnul %( ',.i ilamJh' giahl Hap.uu . % , U I (challenging onjulil Imposition of civil dulii~l'f violation 0 In, 'j,", 11) Ii \ IS-I .il \( i% it e % Il .innngu Indhist in \ nlunuig lit ['allies undo i III,- Clean Water Ail) v It Smith 1u%% n ill 1hndom (oppo %ing 111111%% lid lit 111111 govt nuut n11 ~ ~nuia~ wal ubhgaiunn) HfIINIMRI ( IIf11I1J11 Si luwdh v Cuunly lit Alameda (opposing umdwon'l Iiruia 11Suvni J'mal Iqu,d % hi%i%ImuiH lilt Ilumtmg u%d li,dnln% tit ueaUncul m land flit putml pupess) kmtav v Avis Riot A ( at luplhnmg ~ 1%d aiuom that unlaul, of IanJo%,nii, hm inuunal ~vndmt till then plop,llv) Hre%i% v Ildillim (uppOtmg civil actions Thai unlusih target 'deep paAei"i 1'alle% , \pdIIJ legal Hiwuni%, I tit % king ( uwnl% ollill(liging union loll theories) luulh Florida Water 11an,igimcnl UiH v 11uu . . uAA" wniuunal demal of long held mining llghl%l Hiul .rande'ldhen Illmnowv Rey"%(upppvngunauihouird Inlet III IIIlI1JIH 11/ IIIIfIIIJ (Opposing unpmnlu"tl kJunl Venetian ( a%nw He%url % l .ulman N'inAen Union lid0al .10ion they unACrmmes euslmg watci lights) demand lug Clean Water Art permit) Wi lending pug ate prujh ilt u, .ni i's light loe,Icludelfripj%sers) Hiu% % Negenls of tile UnIv of Califor n ia (opposing \t Juhui River Water 1lngnml hi%l c NSnnat A ii hallrngmg 1ulu'ia f.uwHl% drift 1'uliviia loony khohd &mrd % dbrr go, emnu " ut use of face preferences for college admission) unronsldulluonal land use fiction denial) (hill ,illlnnunJltenih I I'IkhalltngmgwuoMhtun0mnl 11ate ex rel R I f lilt v Ohio Hnbbun% % HI \I I(hallenging due process violations of \Inte u( (Oppu\ing untum nnpait let) lederal agent+) prnsated regulatrn% takings of mincial rights) \hohnie 1 uunh l on(i%lronatnv khallingmg niduidnfre "kunrr v Ililhbonough l .nwu% Public Inunpuri .iium Itogen NIdc hmi ry v Wa%hhnglmn Count) and l:uvul I igard authonzing umumpciunted publu use (it pm .ur land) iihallengmg unlawful building pennit Impair fee) funun (challenging unlax~lul vmnll business indinan(i) IYJ f Healtv 1 I'll) % Nit. lorA Ithillengmg gu%( nuneiu Stepping 5iunr Ik%ehopmenl. Inc l :ih (If Seattle (oppoung Huthr Ur%clnpmuil Corp v US Department of Deltu%r M0011% Thai lorec lme taking, chum fit federal court) (uppu,ling cue piclemnces In federal public tormacting) unreawnable ietiinniom on file we ill pmau pruprn~ i 11'akii. v U \ (Jikndwg light to put unnpenwhon lot .il Ilrnudl Development, Ill( % Kirkland (opposing unfair ku% World Metropolitan, life v ( :fly nl \li .um Heath ietiul .non ldl,nigsl luppu)mg ruling that bays IandO%%nci loco under Bell I dcmal of (and rise pemw ill " pmirvt u i\'% unJeigiuuml l\ .i~huiglon Ie9.J IuJ (lams Tcif piped water %Vmelll) % II gal 11141 (if 1%J%h3nKIOo Iwpporlmg couqx mntuon tot gm i nunrni td6mg%ut uni n" %i " HuAab % l its of J,iik,iun%ille Death (Opposing goveinnieni Still 0n imReach lonun % M111', (IunmggmtnuneWw eameJ n ICI( IA diiuumy abum" of the enuncnl domain pox%el) iOpamd to t tedihle di Inhng petition under till F\,\1 1C.i~lunglun lu`xu% 1 "Milk. . . % I1~" pt nl hilvnur IJ'LnJ \.m Hun) Ilnlel v 1,,n Inmtlwn ltnlnderluuntlalum% loppro%lng tonliualun' 1 aIJ (u.nlnll .~nnnu~~uuildilinJ mg .ihundlAi iun%ulluwn pmiedmii IhaI unpn-i " chi u"qulauoiu nn a Id11lI0M IICI~1 U\( PI IIUII'I pqOpN 11\ mg lindounel's light if) [)role( in the 1 Ills land tna%idl roni i aJnnnnliduun tit Ill, I-SAi lxinntnivh Santa l Iavna l)rganvnlhm for Planning the Fminnum" nt Indian tribal l onnnnnuh and 11'athmgl .m 11'mhmglom In+ul % 1\',i0hmglun Dept Ill 11%11 If Wildlift of I Invironmenladl:oumd% \Aaguluunl% luplurldmgtnun" Coun ts .1 (opposing 'Innun duoppnng' m enchmi lu~i~w~my~ unH~uranieJ h gal auai A of uah" hnichti\ pmgidnu mrmal ~ a~ey uiJlnantc Ihal Idlil) IIJIdI1lP\ agwullural bind Mdtlldc w h'dNne l u , IlalhiuiA lihallrngmg al,ini Of! thi 'puhlx \,i% Oil (hug \lule% . lilt % Superior Cowl (opqqofing la%paver % I lls AngrL % R h .illrngmg gu%euunenl di,i nmi u,i' lumtalwn nn the enunun domain lhn"i" il uuw,ui.mtiJ da» anion lewuul) naihm m public emplo)uunl and ionUAimg) Wellington HiW r Ilullnw, I I (, % king( uwntY N Nurlh%hmi Sale Our Red( hv+ % Rouanl of Ini%tee% of lilt- Inlefliji I .np .ii,irs % \lali of 1 aldunu, (challenging Illegal pelmon Siluoul Ui'l luppmmg unIu'nheJ 'ihuul Impair Iev% on trondh aulhurued without \utej approval) hnpFu. emenl lounddllon I0hallengmg %LUWC JiIunlng Jmi" L.pmn" nll I,mJownu~ of iumiihnwnal due pnxc%q v la\p.i%en Maleullaldonual(hallengmglai.durtiinvmg N'i" II% % Iln," llliii" IfJflllllg luundalnu1 luppmmg %,i\e the bond mJeI+ieAnes+xithuin ~oicr appto"al) Manatee (,till) % Mallard (Uppu,ing e\pansum of unfounded legal thallcngcs agamu thinker uhoohi aqen(% pi)wei be,iond %ialulon" limits) leia~ ~ \1iAc~Aa (ihallrngmg go~emmun ~ uncompimated Well Ila%,,m Surlmg A%%o( c Solid) Aa Pa'aA.n U Aa .\m.i phNviil m%avon of pu'aic plopmnel tichaub x ( uvnlc of Santa Barbara (challenging unttnnu " % A.wpulehu hutLOpmenh loppro%ing unlutlIhetl bwdim tuuonal'in hru' permit fee lot coastal development) the Adanli+ul JacAunn" dle (teach, lilt c Illv ul Jai A+un on pmaie land de,elnF,mentl khr,im l %die Neagh (opposing adnuai)" budding penmi :nmlruchun Inc ~ Cilyand 1,ounm (it fan Iran denials N'cN Side Nartnen % (.iI% of \lianu Iit,u h loppmmg untau cnio khallengmg iaie/sex preferences in public conuacungl Ihonqnon v Adam% (challenging undinhonzi" cl taXauon of piaedmal impediments to seeking first compt-rivitioni IanJoHnen by Indian inbeti) Seattle Audubon Society v Washington lun" sl I'raihii% N'cucrn l,ro,,i" n A+ruciaiion % 1' A I R If (challenging Board (challenging legal theory creating stau dim to admen lurrumco % town (it Fremont (supporting compensation lot statutes than undermine (ollccine bargaining right5i ulei ledeial laws) 'icmpbrai% UAmg' caused bN m%ahd oldmamrl lllSlffll l1'dlcnheJ% PnqeU % lolls (opposing tollimlifled SeIn1 v ( :it) of Nit Kmnc)" (upholding landu%nci s tight to fown of Iluner \Immd k Sl .dfortl (state Ithalknging speuet hsung% under tile I-SIAl i hallrngc unlawful budding permit cxatuons m cowl l unjustified pcimn condition on land rise) 11'etlrrn N'atenheJs Pwletl% ~ A1.ik~Au uopposing dcti%nls Sciber % Oregon (supporting pax men[ of dust coin pemafork loves Aihon (cola % Chirr%hclJ fails, lilt iopposing attempt at dlcgalh c%pandmg tire iegulatoi% pui%ci of ihi- for irgulaton "takings under tile ISA) unlaxhul restrictions on agniultural aenal spiaimgt go'euuncnt over pmalrh held ~,aiu lights) Jeibcr % U S (opposing federal coon s dismissal of Ire%u % founts of Santa l.ruz (challenging lent tontiol Wiener t Cuuthcuasl (:[Old Gurr l,enlen ;opliming unfair landot,ner s takings claim) oidmancel lando"nei habihi% flit cnuunal conJui t on pmate FnuExm 1 \elAirA Cumenatiun Alliance v Idaho Dept ill IenJ% front Unlimited % USDA loppo,ing un%%allailled restrictions NJF Really % InHn ul lnulhamplml u'yuuing quit ioppo%mg acmists efforts to force state agency to can nut on authorized %atci uw coillpen%ation for taking) (racial lunnwnsl Irmnan 4nnei kcal Islaic Co % Gn of hey 11't%t ichalleng Wood c Honda Idelending IanJo%%nei'% fight io cxihiJe licrra (,'full , Florida Dept of I rivironmental Protection mg at bilt an land use a, uons limt ung uce nl metal pmpeit\, urspascerv nipholding standing requirements for iniren la%.smtsi lulare Inkc Resin 1YaI cr Storage Dulnil \ V 1 Isccl.ing Wright t Suns (oppming unreasonable inuipietaiion of sierra Club % Ila%%au tourism Aulhonlx ioppw%ing finite( compensation for taking of Hale[ rights) Columbia Rncr Goigc Nauonal krnic lrra Acii cswi\ epphcauon of em uonmental regulaion requirements) U S % AJair (opposing federal court ruling iliac threatens Moming % U 1 Dept of Agriculture ichallcn¢ing Fotcsi liluun lallcI laipaycn Association % Santa ( .lard «aici rights m hlamath Na%in) Senices".dJemesti' J,vgnaiuOns undci ill, hnadliss hulej (challenging unla%ful tars disguised a% benefit a,wssmenlsi U 1 % Bird (ihallinKing federal la%% nor authonzed fix flit )Jf(IJflll Neunuranl % Pompano ISeaih iihaIIenFing lemon % San Paulo U S Holding Corp (arguing lot Witless Constitution s Commci(e Clautel govcmmeni violations of lando%'ncr s clue piore» nghui m the al%ard of punnne damagisi U S % luhmun hhallengmg unaulhorl7ed regulation of /anghi t Hoard (it ,1pptel, of IS(JIurJ ifhdllrrigiflG IOidI lniielh % InHn of (keen Ridge ichallengmg goieinmint pmate prnpem wider the Clean Water Act) go%rmment -taking' of pn%atele ni%nr,f pared %%iihout anions than piriluJr irawnable use of pmpt m i U S % I fleas (challenging unlawlul 'i,eiland regulation) iompenwiion)
8 GUIDEPOST " April 2005 Talc ID #94: 2197343 Attachment B Pacific Legal Foundation 2004 Legal Program
Legal Program 2004 was a very successful year for the legal program at Pacific Legal Foundation and demonstrates the value of having a long-term strategy to make progress on specific goals.
In individual rights we achieved trial court victories against the City of San Francisco for violation of Proposition 209 and the Equal Protection Clause of the 14th Amendment in three different cases-two dealing with contracting programs and the third dealing with employment. The employment case resulted in a jury verdict for our client and a court award of attorney fees of more than $700,000. Each is on appeal, but we are confident that the appellate law is in our favor. In addition, we achieved a final victory over the Sacramento Municipal Utility District in its attempt to use the federal funding exemption in Proposition 209 to justify preferences for minority-owned businesses . We are now pursuing a motion for attorney fees against the district.
We were also successful in convincing the United States Supreme Court to take up two very important property rights cases this term. In San Remo Hotel v. San Francisco, the Court will consider an issue that has vexed property owners in their attempt to have a federal court review their federal takings claims. The issue before the court is whether the required state lawsuit seeking compensation under state law forecloses a later federal lawsuit for a taking when state compensation is denied. The Court also granted review in Kelo v. City of New London-a case that tests the constitutional authority of state and local government to condemn private property that is not blighted for the purpose of transferring the property to another private party. PLF's amicus brief to the court represented two Nobel Prize-winning economists who have been pioneers in researching private parties' use of government to obtain economic advantage .
In California, we continue to have a major impact in preventing the Legislature and Governor from engaging in illegal borrowing schemes. Our legal challenge to the state's proposed $1 billion in pension obligation bonds convinced the Governor to submit a budget that did not include the revenue from these bonds. The state is proposing to sell the bonds without first obtaining voter approval.
Finally, we continue to prosecute a vibrant Endangered Species Reform project. Our victory in the Alameda whipsnake case was confirmed when the Ninth Circuit dismissed an appeal filed by environmental groups. That decision requiring economic impact analysis and legitimate science to back up critical habitat designations is now final . Based on that decision, PLF filed a 6a-day notice of intent to sue the Fish and Wildlife Service for illegal critical habitat designations concerning 48 other species in California. PLF has also filed a notice of intent to sue the Service for its failure to comply with legal requirements to review the status of more than 200 California species on the federal Endangered Species list.
In 2004, PLF increased its case load by 25% over 2003 . The Foundation now has an active caseload of 204 cases in 25 different states. With a direct representation caseload in 14 different states, PLF has demonstrated its ability to litigate nationwide. Tax ID #94-2197343 Attachment C Pacific Legal Foundation 2004 Communication Program
Communications Program PLF's communications program accomplishments for 2004 once again demonstrated its commitment to significantly raise the level of public awareness of PLF's legal program efforts and achievements.
Media Relations Program Thanks to a significant increase in PLF's media outreach efforts, coupled with PLF's high-profile court victories this year, PLF received its best media coverage in the history of PLF in 2004.
PLF cases were featured regularly in the nation's top newspapers, including The New York Times (5 articles), The Washington Post (3 articles), Los Angeles Times (13 articles), San Francisco Chronicle (18 articles), The Sacramento Bee (11 articles), The Seattle Times (12 articles), and The Oregonian (8 articles), to name a few. The Associated Press covered PLF cases in a dozen stones that ran in hundreds of papers nationwide. Articles on PLF appeared in The Washington Times, The Christian Science Monitor, The Augusta Chronicle, Reno-Gazette Journal, Las Vegas News & Review, The Idaho Statesman, and The Atlanta-Journal Constitution. In Florida, PLF appeared in the Miami Herald, The Tampa Tribune, and St. Petersburg Times.
In addition, PLF received favorable coverage in editorials in The Wall Street Journal, The Orange County Register, San Jose Mercury News, The Riverside Press-Enterprise, and the Florida Times-Union. Nationally syndicated writer Walter Williams' column lauding PLF's work in defense of property rights ran nationwide. Bruce Ramsey, columnist for The Seattle Times, also praised PLF's property rights efforts.
In 2004, PLF attorneys made appearances on high-profile national news programs. Sharon Browne appeared on cable news rating giant Fox News on The Big Story with John Gibson, discussing PLF's victory in the Schram Construction (Prop 209) case in San Francisco . Russ Brooks was interviewed on the Alsea Valley Alliance case and the Bush administration's new hatchery salmon policy on PBS's highly watched The News Hour with Jim Lehrer.
PLF attorneys also appeared on local television news programs from California to Washington. PLF's lawsuit to delist the western snowy plover was featured on television news throughout Central California, including the NBC, CBS, ABC, and FOX affiliates. PLF's lawsuits to invalidate illegal ESA protections for salmon in the Pacific Northwest were reported on NBC and ABC affiliates in Portland and Seattle.
In addition, PLF attorneys appeared on a number of the nation's top talk radio programs. PLF attorney Harold Johnson was a guest on Bill O'Reilly's The Radio Factor and the G. Gordon Liddy Show to discuss PLF's support of the Boy Scouts in the high-profile Barnes-Wallace v. Boy Scouts case in San Diego. PLF attorneys Sharon Browne and Harold Johnson discussed the controversial Pledge of Allegiance case, Newdow v. Elk Grove Unified School District, on the Tax ID #94-2197343 Attachment C
Barbara Simpson Show (KSFO "Hot Talk 560"-San Francisco) and Sacramento's The War Room with Mark Williams (KFBK-1530). PLF's Dave Stirling discussed ton reform on KSFO's The Gene Burns Program. And PLF attorney Russ Brooks discussed PLF's victory on behalf of Klamath farmers on The Lars Larson Show (K.XL) in Portland.
ALA' attorneys also discussed a variety of PLF issues (e.g, endangered species, environmental extremism, property rights, California's fiscal condition, coastal regulation, etc .) on radio programs like The Melanie Morgan Show (KSFO), Roger Hedgecock Radio Show (KOGO), The Mike Rosen Show (KOA-Denver), The David Gold Show (KMSR-San Antonio), and The Carol Wiglesworth Show (San Antonio)---all top 100 talk radio programs.
On-Ed Program Dozens of op-eds by PLF attorneys appeared in major newspapers nationwide in 2005, including The Sacramento Bee, The Orange County Register, Los Angeles Daily News, San Diego Union-Tribune, Detroit Free Press (MI), Atlanta Journal Constitution (GA), Tampa Tribune (FL), Rocky Mountain News (Denver), Riverside Press Enterprise, Fresno Bee, Reno Gazette-Journal, Monterey County Herald, and the San Francisco and Los Angeles Daily Journal. Among the Internet-based sites that ran PLF op-eds in 2004 were National Review Online, American Spectator Online, Townhall.com, and California Political Review. PLF op-eds were also distributed nationally by Knight-Ridder News Service.
Community Outreach Speeches: PLF professional staff seek and accept invitations to speaking opportunities for the purpose of elevating PLF's visibility and raising the public's awareness of the Foundation and its work. In 2004, professional staff members delivered or participated in 59 speeches, debates, or lectures (a new PLF record), which took them to 9 different states and the District of Columbia. Audiences included Golden Eagle Forum Conference, Family Farm Alliance National Convention, Oregon Forest Industry Council, National Water Resources Association National Convention, American Farm Bureau Federation National Conference, Forest Landowners of California, the Environmental Law Institute Conference, numerous California Federation of Republican Women's clubs, Federalist Society Chapters, Continuing Legal Education Seminars, Freedom 21 National Conference, Manufactured Housing Educational Trust, and numerous local civic clubs.
Topics addressed by PLF speakers included: junk science and the Endangered Species Act (ESA), abuse of eminent domain, regulatory abuses under the federal Clean Water Act, challenging government discrimination under Proposition 209, PLF's post-Alsea litigation, i e ., challenging government's illegal fish-counting practices under the ESA, the need to reform the Endangered Species Act, and regulatory takings under the 5th Amendment. One much sought- after PLF speaker regularly addressed the full scope of PLF issues/cases in a speech titled: America's 21st Century Challenge: Preserving Individual and Economic Freedom in an Increasingly Collectivist World. Tax ID #942197343 Attachment C
Publications Standard Publications : PLF news and commentary continue to be appreciated by donors and have been effective tools for fund raising. In 2004, we sent out 36 informational mailings including : 4 GUIDEPOST newsletters, 2 Northwest Center Briefly newsletters, 3 Atlantic Center Briefly newsletters, 4 Liberty Watch legal program reports, 7 Action Reports, 9 A1 /ssucs and 7 Sentry e-newsletters .
New Promotional Materials : This year, PLF's communications team produced updated promotional materials, including our popular blue pocketbook, Declaration of lndependence- U.S Constitution and PLF event booklet, Rescuing Liberty. The new materials are used extensively in the funding and communications programs.
Internet Outreach : Beginning in March, 2004, PLF Joined Heritage Foundation's www.TownHall.com conservative portal on the Internet. Since subscribing to Town-Hall, PLF has experienced a 38% increase in the average number of daily visitors to the PLF web site on the weekdays (34% increase on the weekends). In addition, we have seen a 96% increase in the number of people donating to PLF through the web site (from 3 gifts in February to 68 by the end of June) since joining TownHall.com. Also, the average number of visitors who visit our site more than once has increased by 63%.
PLF Web Site Enhancements: Among other upgrades made this year, the PLF web site (www.pacificlegal.org) now has an "Announcements" field on the home page which allows us to announce new PLF publications, special reports, events, and other items of interest that do not fit within the "Press Releases" or "Op-Eds" categories. This new feature has been especially instrumental for listing "hotlinks" to online newspapers quoting or mentioning PLF.
Fund Raising Support Direct Mail Program : This year, PLF embarked on a more aggressive direct mail prospecting campaign, testing numerous issues nationally including abuse of eminent domain (January), Boy Scouts (January, April, July), regulatory abuse (March), property rights (March), regulatory honors under the Endangered Species Act (June), and the ProEnglish case in September. We exhausted our $200,000 budget (324,239 pieces mailed out) and brought in 1,380 new donors to PLF. Total revenue received through PLF's publications, direct mail, web site, regular donor renewal, and year-end appeal programs was $1,292,516. Tax ID #94-2197343 BOARD OF TRUSTEES Attachment D December 2004
Mr . Richard R. Albrecht Mr. James L . Cloud Mr. John C. Harris Counsel Executive Vice President Chairman/CEO Perkins Coie LLP Wells Fargo Bank Alaska, N.A. Harris Farms, Inc. 1201 Third Avenue, 40th Fl. MAC : K3212-051 Route 1, Box 420 Seattle, WA 98101-3099 P.O. Box 196127 Coalinga, CA 93210 (206) 855-8896 Anchorage, AK 99519-6127 (559) 884-2477 Ext. 101 (206) 780-2602 (Fax) (907) 265-2816 (559) 884-2267 (Fax) [email protected] (907) 265-2068 (Fax) Johnharris@harrisfarms .com cloudjl@wellsfargo .com Mr. Thomas G. Bost Mr. Wade L . Hopping Professor of Law Mr. Greg M. Evans Shareholder Pepperdine University School of Law President & General Manager Hopping Green & Sams 24255 Pacific Coast Highway Evans Management Services 123 South Calhoun Street Malibu, CA 90263 871 38th Avenue Tallahassee, FL 32314 (310) 506-7977 Santa Cruz, CA 95062 (850) 222-7500 (310) 506-4063 (Fax) (831) 475-0335 (850) 224-8551 (Fax) thomas.bost@pepperdine .edu (831) 475-0557 (Fax) whopping@hgslaw .com Greg@evans-management .com Mr. James J. Busby Ms. Lorraine Legg President and Owner Mr. Leonard S. Frank Chairman & Chief Executive Security Owners Corporation Senior Vice President Officer P.O. Box 430 Governmental Affairs TIS Financial Services, Inc. Martinet, CA 94553 Pardee Homes 655 Montgomery Street, Suite 800 (925) 228-5872 10880 Wilshire Blvd., Ste . 1900 San Francisco, CA 94111 (415) 393-8000 (925) 228-5884 (Fax) Los Angeles, CA 90024 (415) 393-8006 (Fax) soc555mtz@aol .com (310) 446-1264 leprepossente@worldnet .att.net (310) 446-1292 (Fax) John A. Campbell len .frank@pardeehomes .com Mr. Warner C . Lusardi President Chairman of the Board Lachlan Investments LLC Mr. Timothy R. Hall Lusardi Construction Co . 4183 Forest Hill Drive Owner 1570 Linda Vista Drive Fortuna, CA 95540 T. R. Hall Land & Cattle Co. San Marcos, CA 92069 (707) 726-9470 44474 West Nees Avenue (760) 744-3133 ext. 1120 (707) 726-9472 (Fax) Firebaugh, CA 93622 (760) 744-9064 (Fax) wombat3@cox .net (209) 364-0070 Wlusardi@lusardi .com (209) 364-0080 (Fax) tim@thehallcompany .com Mr. Robert E . McCarthy Mr. Ronald E . Van Buskirk Attachment D 5910 Horseman's Canyon Drive Pillsbury Winthrop LLP Tax I D #94-2197343 No . SC 50 Fremont Street Walnut Creek, CA 94595 San Francisco, CA 94105 (925) 943-7070 (415) 983-1496 (925) 943-1017 (Fax) (415) 983-1200 (Fax) rvanbuskirk@pillsburywinthrop corn Ms. April J. Morris 451 Peralta Hills Drive Mr. Richard D. Williams Anaheim, CA 92807 Williams, Smyth & Jacks LLP (714) 974-7144 523 West Sixth Street, (714) 974-7150 (Fax) Suite 1228 Aprilmorris@earthlink .net Los Angeles, CA 90014 (213) 943-4700 Mr. Jerry W .P. Schauffler (213) 943-4757 (Fax) 3812E Happy Valley Road rwilliams@wlgllp .com Lafayette, CA 94549 (925) 283-7512 Mr. Donald Joe Willis (925) 283-8411 (Fax) Schwabe, Williamson & Wyatt j .schauffler@pacbell .net Pacwest Center Suites 1600-1950 Mr. Jeffrey T. Thomas 1211 Southwest Fifth Avenue Gibson, Dunn & Crotchet LLP Portland, OR 97204-3795 Jamboree Center (503) 222-9981 4 Park Plaza (503) 796-2900 (Fax) Irvine, CA 92614-8557 [email protected] (949) 451-3800 (949) 451-3967 (direct) (949) 475-4670 (Fax) Jtthomas@gibsondunn .com
Mr. Charles W. Trainor Trainor Robertson 701 University Avenue Suite 200 Sacramento, CA 95825-6700 (916) 929-7000 (916) 929-7111 (Fax) Ctrainor@trainorrobertson .com
-2- Tax ID X194-2197343 Attachment E
PACIFIC LEGAL FOUNDATION OFFICERS 2004
Chair of the Board ...... Charles W. Trainor
Vice Chair ...... Richard R. Albrecht
Secretary-Treasurer ...... James L. Cloud
President and CEO ...... Michael A. Grob
Senior Vice President ...... Anthony T. Caso General Counsel and Assistant Secretary-Treasurer
Vice President ...... M. David Stirling Tax ID,#94-219.7343 Pacific Legal Foundation Attachment F Year 2004 Investments - Securities
Money Market $187,998 Stock and Options 3,451,602 Government Bonds 685,024 Corporate Bonds 1,020,989
Total Investments-securities $5,345,613 Tax Id #94-2197343 Pacific Legal Foundation Attachment G Year 2004 Schedule of Depreciation
Accum Cost or Uepr. Allowed Depr on Aecum Date Other or Allowable in Depr Life Deduct Retired Dcpr Description Aquired Basis Prior Years Method Rate this Year Assets 12/31/04
Furniture & Equipment various 1,314,711 760,097 SL various 90,888 0 850,985
Library various 127,732 119,906 SL various 5,636 0 125,542
Tenant Improvements various 43,869 0 SL various 0 0 0
Leasehold Improvements various 42,207 34,071 SL various 19,753 0 53,824
1,528,519 914,074 116,278 0 1,030,352 PACIFIC LEGAL FOUNDATION
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT
YEARS ENDED DECEMBER 31, 2004 AND 2003 Gilbert Associates, Inc. CPAs anti Advisors
INDEPENDENT AUDITOR'S REPORT
Board of Directors Pacific Legal Foundation Sacramento, California
We have audited the accompanying statements of financial position of Pacific Legal Foundation (Foundation) as of December 31, 2004 and 2003, and the related statements of activities and of cash flows for the years then ended. These financial statements are the responsibility of the Foundation's management . Our responsibility is to express an opinion on these financial statements based on our audits .
We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements . An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Pacific Legal Foundation as of December 31, 2004 and 2003, and the changes in its net assets and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.
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GILBERT ASSOCIATES, INC.
May 4, 2005
288o Gateway Oaks Drive, Suite goo " Sacramento, California 95$33 Phone 916 646-6464 - Fax 916-641-2727 http //w w gilbertcpa tom PACIFIC LEGAL FOUNDATION
STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2004 AND 2003
2004 2003 ASSETS Cash $ 598,588 $ 225,286 Investments 6,154.124 5,827,384 Contributions and other rcccivablcs 127,232 108,566 Prepaid expenses 138,899 157,930 Property and equipment, net 498,167 115,867 Other assets 95,391 102,809 Charitable remainder trust assets 7,523,436 7,194,564
TOTAL ASSETS $ 15,135,837 $ 13,732,406
LIABILITIES AND NET ASSETS
LIABILITIES Accounts payable $ 72,949 $ 107,616 Accrued expenses and other liabilities 1,022,529 783,568 Capital lease obligations 225,149 24,046 Deferred rent 109,178 - Liability under charitable remainder trusts 2,076,416 2,015,016 Total liabilities 3,506,221 2,930,246
NET ASSETS Unrestricted:
0 Undesignated 980,341 995,461 Board designated 4,280,000 3,780,000 Temporarily restricted 5,517,276 5,208,461 Permanently restricted 851,999 818,238 Total net assets 11,629,616 10,802,160
TOTAL LIABILITIES AND NET ASSETS $ 15,135,837 $ 13,732,406
The accompanying notes are an integral part of these financial statements . 2 PACIFIC LEGAL FOUNDATION
STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2004
Temporarily Permanently Unrestricted Restricted Restricted Total REVENUES : Contributions S 5,094,646 $ 80,707 - S 5,175,353 Grants 1,488,961 - - 1,488,961 Court-awarded attorney fees 741,824 - - 741,824 Investment income 418,583 - $ 33,761 42,344 Other income 47,101 - - 47,101 Change in value of charitable remainder trust assets - 254,263 - 24,263 Net assets released from restrictions 26,155 (26,155 ) Total revenues 7,817.270 308,815 33.761 8.159,846
EXPENSES : Program services . Legal activities 4,34,249 - - 4,34;249 Public education 489,01 - - 489,01 Total program services 4,843,264 4.843,264 Supporting services . General and administrative 1,047,697 - - 1 .017,697 Revenue development 1,441,429 - - 1 .441 .429 Total expenses 7,332,390 - - 7.332,390
INCREASE IN NET ASSETS 484,880 308,815 33 ;761 827.46
NET ASSETS, Beginning of Year 4,775,461 5,208,461 818 .238 10.802,160
NET ASSETS, End of Year S 5,260,341 $ 5,517,276 851 ;999 S 11 .629.616
The accompanying notes are an integral part of these financial statements . 3 PACIFIC LEGAL FOUNDATION
STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2003
Temporarily Permanently Unrestricted Restricted Restricted Total REVENUES : Contributions S 4,340,019 $ 734,886 S 5,074,905 Grants 1,620,894 - 1 .620,894 Court-aiwarded attorney fees 53,612 - 53,612 Investment income 729,540 - 108;702 838,242 Other income 15,724 - 15,724 Change in value of charitable remainder trust assets - 1,028,436 1,028,436 Total revenues 6,759,789 1,763,322 108.702 8.631,813
EXPENSES : Program services . Legal activities 3,965,226 - 3.96 .226 Public education 58,973 - 58,973 Total program services 4,524;199 - 4.524.199 Supporting services General and administrative 1,091,657 - 1 .091,67 Revenue development 1,296,302 - 1 .296,302 Total expenses 6,912,158 - 6.912,158
INCREASE (DECREASE) IN NET ASSETS (152,369) 1,763,322 108,702 1,719,655
NET ASSETS, Beginning of Year 4,927,830 3,445,139 709.536 9.082,05
NET ASSETS, End of Year $ 4,775,461 $ 5,208,461 818.238 S 10.802.160
The accompanying notes are an integral part of these financial statements. 4 PACIFIC LEGAL FOUNDATION
STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2004 AND 2003
2004 2003 CASH FLOWS FROM OPERATING ACTIVITIES: Increase in net assets $ 827,456 $ 1,719.655 Reconciliation to net cash provided (used) by operating activities: Receipt of donated property and equipment (117,233) - Net realized and unrealized gain on investments (302,160) (690,309) Depreciation 116,278 81,005 Changes in: Contributions and other receivables (18,666) 204,017 Prepaid expenses 19,031 (82,225) Other assets 7,418 (48,246) Charitable remainder trust assets (328,872) (1,482,859) Accounts payable (34,667) (96,462) Accrued expenses and other liabilities 238,961 88,495 Deferred rent 109,178 - Liability under charitable remainder trusts 61,400 (251,551) Net cash provided (used) by operating activities 578,124 (558,480)
CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of property and equipment (135,1 11) (24,066) Purchase of investments (4,014,358) (2,021,135) Proceeds from sale of investments 3,989,778 2,554,084 Net cash provided (used) by investing activities (159,691) 508,883
CASH FLOWS FROM FINANCING ACTIVITIES : Principal payments under capital lease obligations (45,131) (36,800)
NET INCREASE (DECREASE) IN CASH 373,302 (86,397)
CASH, Beginning of year 225,286 311,683
CASH, End of year $ 598,588 $ 225,286
SUPPLEIVIENTAL ACTIVITY : Cash paid for interest $ 5,547 $ 3,386
NON-CASH TRANSACTIONS: Equipment obtained by incurring capital lease obligations $ 246,234 $ 13,394
The accompanying notes are an integral part of these financial statements. 5 PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2004 AND 2(1(13
ORGANIZATION AND SIGN IFICAN'I' ACCOUNTING POLICIES
Pacific Legal Foundation (foundation) is a nonprofit public benefit corporation operating solely on voluntary, tax-deductible donations from the private sector, or through court-awarded attorneys' fees. Contributors consist of individuals, businesses, associations, and foundations from across the United States . The Foundation's mission is to protect the individual and economic freedoms of Americans by representing the economic, social, and environmental interests of the public in court while emphasizing private property rights, freedom from excessive government regulation, free enterprise, balanced environmental policy, and non-wasteful, productive and fiscally sound government . The Foundation is headquartered in Sacramento, California with additional locations in the states of Alaska, Florida, Hawaii and Washington .
Basis of presentation - The financial statements are presented in conformity with Statement of Financial Accounting Standards (SEAS) No. 117, Financial Statements ofNot-For-Profit Organizations. Under SEAS No. 117, the Foundation reports information regarding its financial position and activities according to three classes of net assets : unrestricted, temporarily restricted, and permanently restricted.
Revenue recognition - Contributions, grants, and promises to give are recognized in full when received or unconditionally promised, in accordance with SEAS No. 116, Accounting jot Contributions Received and Conlribcrtion.% Made. All contributions arc considered available for unrestricted use unless specifically restricted by donors for future periods or specific purposes. Donor-restricted amounts arc reported as increases in temporarily or permanently restricted net assets . Temporarily restricted net assets become unrestricted, and are reported in the Statement of Activities as net assets released from restrictions, when the time restrictions expire or the contributions are used for the restricted purpose. Temporarily restricted contributions whose restrictions are met in the same reporting period arc shown as unrestricted support
Court-awarded attorney fees are recorded when received .
Investments are stated at market value.
Property and equipment- Furniture, office equipment, library and leasehold improvements are stated at cost. The Foundation capitalizes all expenditures of property and equipment in excess of $250. Assets are depreciated using the straight-line method over estimated useful lives of three to ten years.
Deferred rent - Rental payments on the Foundation's noncancellable building lease are recognized as expense on a straight-line basis over the life of the lease irrespective of the amount of rental payments. The difference between rent expense and rent payments are presented in the Statements of Financial Position as deferred rent. PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2004 ANn 2003
Charitable remainder trust assets include the estimated fair value of irrevocable charitable trusts in which the Foundation is both the trustee and secondary beneficiary, as well as the estimated net present value of the Foundation's remainder interest in irrevocable trusts for which the Foundation is the secondary beneficiary . The net present values of these assets are determined using investment returns consistent with the composition ofthc asset portfolios, life expectancies, and relevant discount rate Irrevocable charitable trusts whose use is limited by the Foundation due to time or donor-imposed restrictions increase temporarily restricted net assets .
Liability to beneficiaries represents the present value of the liability due to primary beneficiaries of the irrevocable charitable remainder trusts for which the Foundation is both trustee and secondary beneficiary. On an annual basis, the Foundation reviews the need to Devalue the liability to make distributions to the designated beneficiaries based upon actuarial assumptions. The present value of the estimated future payments is calculated using discount rates ranging from 3.2% to 9.4% and applicable mortality tables . The current portion of the liability to beneficiaries at December 31, 2004 and 2003, was $352,341 and $316,428, respectively .
Income taxes-The Foundation is exempt from income taxes under Internal Revenue Code Section 501(c)(3), and is classified as a public charity within the meaning of Internal Revenue Code Section 509(a).
Functional expenses - The costs of providing the program and supporting services have been summarized on a functional basis in the Statements of Activities . Accordingly, certain costs have been allocated to program and supporting services in proportion to the estimated benefit received by each activity .
Use of estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates .
Reclassifications - Certain 2003 amounts have been reclassified to conform with the 2004 financial statement presentation . PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECFMBEI2 31, 2004 AND 2003
2. 1 N V CS"rM 1; N'I'S
Investments consist of the following:
2004 2003
Equity securities $ 3,093,673 $ 2,692,277 Corporate bonds 1,020,989 1,045,944 Money market accounts 979,759 899,449 Government bonds and securities 685,025 688,195 Mutual funds 374,678 501,519
Total $ 6 154.124 $ 5 .827 384
Investment income consists of the following:
2004 2003
Interest and dividends $ 150,184 $ 147,933 Net realized and unrealized gains 302,160 690,309
4,~2,3~~ ~ 838 .242
Mutual funds are primarily invested in debt and equity securities . Investment income is reported net of broker fees and commissions of $32,352 and $16,919 in 2004 and 2003, respectively .
3. PROPERTY AND EQUIPMENT
Property and equipment consist of the following
2004 2003
Office equipment $ 848,973 $ 587,431 Furniture 465,737 265,692 Library 127,732 127,732 Leasehold improvements 86,076 49,086 Total 1,528,518 1,029,941 Less accumulated depreciation and amortization (1,030,351 ) (914,074 )
Property and equipment-net $ 498,167 $ 115 867
Office equipment includes assets acquired under capital leases in the amount of $274,329 and $28,095, with accumulated amortization of $51,260 and $18,594, as of December 31, 2004 and 2003, respectively
8 PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2004 AND 2003
4. CWAR'1'IABLE REMAINDER TRUST ASSETS
Charitable remainder trust assets consist of the following
2004 2003 Assets held in charitable remainder trusts in which the Foundation is both trustee and secondary beneficiary $ 4,342,444 $ 4,313,310 Charitable remainder interests receivable from third parties 3,180,992 2,881,254
Total ~ 523.436 $ 7 194.564
5. LEASE OBLIGATIONS
The Foundation leases certain equipment and office space under long-term capital and operating lease agreements, which expire at various dates through 2014 . Rental expense for 2004 and 2003 was $625,058 and $450,843, respectively Future minimum lease payments are as follows:
Capital Operating Leases Leases Total
2005 $ 74,479 $ 600,705 $ 675,184 2006 67,571 552,838 620,409 2007 47,685 563,074 610,759 2008 35,087 576,790 611,877 2009 11,542 515,768 527,310 Thereafter 2.329.914 2,329,914
Total 236,364 $ 5.139 .089 5.375 .453 Less amounts representing interest _ (11,215)
Long-term capital lease obligation $ 225.149
Minimum operating lease payments exclude sublease rental revenue of $30,002 expected in 2005. Sublease rental revenue for 2004 was $34,267. No sublease rental revenue was earned in 2003 .
9 PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2004 AND 2003
G. NET ASSETS
Temporarily restricted nit assets arc available for the following purposes :
2004 2()(13 Time Restriction: Charitable remainder trusts $ 5,447,020 $ 5,179,548 Purpose Restriction : Information technology 50,000 - Legal activities 9,281 - Revenue development 7,000 - Coastal commission project 3.975 28,913
Total $ 5.517276 5208.461
Permanently restricted net assets as of December 31, 2004 and 2003, are to be invested in perpetuity and interest and dividends to be used for operating or other purposes as designated by the Board.
The Board has designated a portion of unrestricted net assets to be used to meet future operational needs and support long-term professional obligations.
7. PENSION PLANS
"flee Foundation has a defined contribution pension plan, covering employees who have been credited with a minimum of six months of service. The Foundation contributes certain percentages of participants' eligible compensation . Pension plan expense was $150,708 and $142,555 for 2004 and 2003, respectively .
The Foundation has established a defined contribution supplemental pension plan for certain executive employees. The Foundation annually accrues a fixed percentage of the covered executive employees' annual compensation Pension expense for this plan was $12,125 and $22,855 in 2004 and 2003, respectively .
10 PACIFIC LEGAL FOUNDATION
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2004 AND 2003
8. LINE OF CREDIT
During 2004, the Foundation entered into a $500,000 lint of credit agreement with a bank, with a variable interest rate equal to the Wall Street Journal West Coast Edition prime rate (5.25% as of December 31, 2004). There was no outstanding balance as of December 31, 2004 .
'fhe Foundation also has an irrevocable standby letter of credit agreement for $300,000 with a bank, which expires in January 2009. This unused letter of credit serves as collateral for the office lease agreement and will only be utilized in the case of default by the Foundation.
9. CONCENTRATION OF CASH
The Foundation maintains its cash in bank and brokerage accounts that, at times, may exceed federally insured limits. The Foundation has not experienced any losses in such accounts. Management believes the Foundation is not exposed to any significant credit risk related to cash .
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