The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of Legal Aid Foundation of Los Angeles (“LAFLA”), under the programs of the federal government for the year ended December 31, 2025. The Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. LAFLA has elected to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
LAFLA provided the following federal awards to sub-recipients during the year ended December 31, 2025: Name FAL# 21.027 21.023 14.239 Amount Inner City Law Center $ 1,832,369 $ 196,203 $2,017,819 $ 4,046,391 Liberty Hill Foundation 3,824,862 3,824,862 Housing Rights Center 2,424,894 105,515 2,530,409 Basta Universal 950,635 157,822 615,570 1,724,027 Neighborhood Legal Services 848,159 208,767 251,263 1,308,189 Community Legal Aid SoCal 855,152 156,858 1,012,010 Bet Tzedek 124,430 111,381 384,049 619,860 Eviction Defense Network 228,257 257,421 119,518 605,196 Movement Legal 315,237 315,237 Mental Health Advocacy Services 110,012 21,671 70,855 202,538 Public Counsel 29,398 10,590 69,771 109,759 Asian Americans Advancing Justice Southern California 35,327 3,748 1,623 40,698 $11,263,495 $1,229,976 $3,845,705 $16,339,176
LAFLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2025, that are required to be reported on the Schedule.