Legal Services of Long Island

Overview

Mission

To provide free legal assistance in non-criminal matters to persons meeting financial eligibility requirements or having other special needs.

What it reported doing in 2024

DAP - Provides legal assistance to low income clients in matters relating to SSI (Supplementary Security Income) and SSD (Social Security Disability). DAP is funded only to represent clients in receipt of public assistance who need to establish that they are disabled in order to obtain SSI or SSD. The representation may be at a Social Security Administration (SSA) hearing, at the Appeals Council or in federal court.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
112125411
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Headquarters
Hempstead, NY, USA
Phone
5162928100
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 94.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 9 filing controls reported
  • Programs: 12 filed program accomplishments · $19.2M in reported program spending
  • Leadership: top reported pay $190K · 21 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.2M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 annual filings from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

21 people listed

Highest reported compensation

  • Michael Wigutow (Supervising Attor): $190,411 total reported compensation
  • Victoria Osk (Executive Dir.): $185,868 total reported compensation
  • Elizabeth Wolf (Dir. of Soc. Work): $181,641 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.