California Files

Anne Costin › Form 700

Anne Costin: 2025 Annual statement

Annual 2025
Judge, San Francisco County Superior Court · due 2026-03-02
Filed
2026-01-22 · signed 01/22/2026 04:18 PM
Source
Read from the FPPC's structured data, checked against the PDF · the PDF (12 p.) · FPPC portal

Findings

Worth a look Gifts

Lists $2,525 in gifts from Judicial Council of California in 2025; the limit from one source is $560

The statement lists 2 gift(s) from Judicial Council of California dated in 2025, totalling $2,525. Judges may not accept gifts from one source worth more than $560 a year (Code of Civil Procedure 170.9).

What to check
  • Whether part of it was returned, or paid back, in time to not count (the filer's comments often say).
  • Whether the gifts are from one source (a couple is two sources) or are of a kind the limit doesn't cover (family, wedding gifts and the like).
  • The FPPC's gift fact sheet and Regulation 18940.2 for the exceptions.

Rule: Gifts from one source over the yearly limit
“The gift limit increased to $630 for calendar years 2025 and 2026. The gift limit in calendar year 2024 was $590.”Form 700 (2025/2026), What's New ✓ quoted from the saved copy · how this rule works

Schedule A-1 · Investments (under 10%) 29

NameBusinessValue
Alphabet Inc CL ASoftware$2,000–$10,000
acquired 2025-03-19
Alps/Smithy Total Ret Bd 1Unknown (Mutual Fund Portfolio Investment) · Mutual Fund Portfolio Invest$10,001–$100,000
Amazon Com Inc.Online sales$2,000–$10,000
Apple Inc.Software$10,001–$100,000
Bahl & Gaynor Small/Mid CAP INInvestment Firm$10,001–$100,000
acquired 2025-08-22
Berkshire Hathaway CL-B NewHolding Company$2,000–$10,000
disposed 2025-03-19
Blackstone Inc.Investment Management$10,001–$100,000
BNY Mellon GLBUnknown (Mutual Fund Portfolio Investment) · Mutual Fund Portfolio Invest$10,001–$100,000
Calamos Growth &Income 1Unknown (Mutual Fund Portfolio Investment) · Mutual Fund Portfolio Invest$10,001–$100,000
Cambiar SMID InvestorUnknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$10,001–$100,000
disposed 2025-08-22
Catalyst Millburn HGD Strat 1Unknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$10,001–$100,000
Church &Dwight Co Inc.Consumer goods$10,001–$100,000
First Trust Capital Strgth ETFUnknown (Exhange Traded Fund Portfolio) · ETF$10,001–$100,000
FT NASDAQ Cybersecur ETCUnknown (Exhange Traded Fund Portfolio) · ETF$10,001–$100,000
FT-Preferred Secu &Inc. ETCUnknown (Exhange Traded Fund Portfolio) · ETF$10,001–$100,000
Goldman Sachs GQF Intl OppUnknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$10,001–$100,000
Home Depot IncHome and construction$2,000–$10,000
acquired 2025-03-19
Lazard GLBUnknown (Mutual Fund Portfolio Investment) · Mutual Fund Investment$10,001–$100,000
Loomis Sayles Invst Grade Bd YUnknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$2,000–$10,000
disposed 2025-03-19
Lord Abbett Bond Deb 1Unknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$10,001–$100,000
MFS Intl Diversification 1Unknown (Mutual Fund Investment Portfolio) · Mutual Fund Portfolio Invest$10,001–$100,000
disposed 2025-03-19
Nextera Energy Inc.Renewable Energy$2,000–$10,000
PACER US SML CAP CASH COWS ETFStock fund$2,000–$10,000
Performance Trust Strat Bd 1Unknown (Mutual Fund Investment Portfolio) · Mutual Fund Porfolio Invest$10,001–$100,000
Proshares Large CAP Core PlusUnknown (Exchange Traded Fund Portfolio) · ETF$10,001–$100,000
Proshares S&P High Income ETFUnknown (Exchange Traded Fund Portfolio) · ETF$2,000–$10,000
acquired 2025-03-19
Visa Inc. CL ACredit$10,001–$100,000
Walt Disney Co HLDG COEntertainment$2,000–$10,000
XTrackers Russell US MultifaUnknown (Exchange Traded Fund Portfolio) · ETF$10,001–$100,000

Schedule A-2 · Businesses & trusts (10% or more) 2

Costin Law Inc. S Corporation · from the PDF

Law Firm · 2180 Bryant Street, Ste 206, San Francisco CA 94110 · Was 100% Owner, now closed

Value $0–$1,999 · gross income $0–$499

Holds: 2180 Bryant Street, Ste 206, San Francisco CA 94110 (Lease of single business office (joint contract w/ DePaul Law) - landlord is James Lee Property) · $100,001–$1,000,000 · Leasehold

DePaul Law Inc. S Corp

Law Firm (of spouse Michael DePaul) · 2180 Bryant Street, Ste. 206, San Francisco, CA 94110 · None (Spouse is 100% Owner)

Value $100,001–$1,000,000 · gross income $10,001–$100,000

Sources of $10,000+: Source of income redacted and provided under separate cover to FPPD (litigation settlement paid to plaintiff pursuant to confidentiality agreements)

Holds: 2180 Bryant Street, Ste. 206, San Francisco, CA 94110 (Lease of single business office (joint contract w/ Costin Law) - landlord is James Lee Property) · $100,001–$1,000,000 · Leasehold

Schedule C · Income and business positions 7

SourceIncome
Eastern Point Trust Company
Qualified Settlement Fund · Payee · PO Box 232, Warrenton VA
over $100,000
Other: Referral fee/costs from Emily Nugent Law for case referred in January 2024
Cambiar SMID Investor
Portfolio Investment Sale · Investor · Morgan Stanley Portfolio (address unknown)
$10,001–$100,000
Sale of: Portfolio investment
JUDICIAL COUNCIL OF CALIFORNIA
EMPLOYMENT · JUDGE · 455 GOLDEN GATE AVENUE, SAN FRANCISCO, CA 94102
over $100,000
Salary
Loomis Sayles Invst Grade Bd Y
Portfolio Investment Sale · Investor · Morgan Stanley Portfolio (address unknown)
$1,001–$10,000
Sale of: Portfolio investment
MFS Intl Diversification 1
Portfolio sale · Investor · Morgan Stanley Portfolio (address unknown)
$1,001–$10,000
Sale of: Portfolio investment sale
SUPERIOR COURT OF CALIFORNIA
EMPLOYMENT · JUDGE · 1 DR CARLTON B GOODLET PL, RM 488, SAN FRANCISCO, CA 94102
$10,001–$100,000
Salary
Berkshire Hathaway CL-8
Portfolio sale · Investor · Morgan Stanley Portfolio (address unknown)
$1,001–$10,000
Sale of: Portfolio investment sale

Schedule D · Gifts 5

FromGiftsTotal
La Raza Centro Legal Bay Area · from the PDF
474 Valencia Street, Suite 295 San Francisco, CA 94103
2025-07-17 · Ticket to event · $50
$50
American Association Matrimonial Lawyers · from the PDF
330 N. Wabash Ave., Suite 2000 Chicago, IL 60611
2025-09-17 · Ticket to event · $175
$175
Judicial Council of California · from the PDF
455 Golden Gate Avenue, San Francisco, CA 94102
2025-10-19 · Marriott Lodging during conference (estimated @ $225/day) · $2,025
2025-10-19 · Breakfast and lunch during conference (estimated @ $50/day) · $500
$2,525
Barristers Club of the Bar Association of San Francisco · from the PDF
50 Fremont Street, Suite 1700 San Francisco, California 94105
2025-06-12 · Ticket to event · $100
$100
Bar Association of San Francisco · from the PDF
50 Fremont Street, Suite 1700 San Francisco, California 94105
2025-09-11 · Ticket to event · $150
$150

The filer's comments

A-1 Portion of Berkshire Hathaway stock sold in 2025 and portion retained

A-1 Removed duplicate entry for BNY Mellon GLB from 2024

A-1 Removed duplicate Lazard GLB from 2024, Portion of Loomis Sayles mutual fund sold in 2025 and portion retained

A-1 Portion of MFS Intl mutual fund sold in 2025 and portion retained

A-2 Costin retains interest in 2023 judgment obtained against PG&E (Hearn v. PG&E, pending review by Supreme Court)