Bet Tzedek
Overview
Mission
Providing free legal services to those who need them most.
What it reported doing in 2024
Bet tzedek is nationally recognized for leveraging staff to recruit, train and supervise volunteers, including hundreds of pro bono lawyers to increase the number of clients the organization serves. Bet tzedek clients benefit from two distinct volunteer groups. The first are community volunteers who perform intake interviews and other client services, including up to 150 law students a year. In fiscal year 2025, these volunteers donated thousands of hours of their time, the value of which is estimated to be around $5 million. In addition to the value that in house volunteers provide our communities, bet tzedek also places clients' cases with hundreds of pro bono attorney and paralegal volunteers at law (continued on schedule o) firms nationwide. These pro bono volunteer hours are reported to the organization after the end of each year, and as a result the 2024 amounts will be disclosed in the financial statements for the fiscal year ending august 31, 2026. What is available is the total contribution made in calendar year 2024:27,387 hours of service by 1,573 volunteers, with a value estimated at over $10 million. Bet tzedek's efforts in marshalling volunteers and pro bono lawyers in innovative and impactful ways have resulted in bet tzedek receiving the american bar association's "pro bono publico award" for its holocaust survivor justice network, a national network of pro bono attorneys and social workers representing survivors in their application for reparations in over 30 cities. Bet tzedek has also received the pro bono institute's 2020 corporate pro bono "pro bono partner award" for its pro bono collaboration with the law firm of davis wright and tremaine, amazon and kids in need of defense to serve undocumented immigrant children.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
Nonprofit profile at a glance
- EIN
- 237304205
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Headquarters
- Los Angeles, CA, USA
- Phone
- 3235495834
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 79
- Accountability: 95
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.5%; rating input score 69
- Program expense ratio: 80.1%; rating input score 80
- Fundraising efficiency: $18.98 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 14.8%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.83; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 11.1% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: 8.6% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 11.3% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 69.5% of revenue deployed · 80.1% of spending went to programs
- Governance: 58 of 58 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $16.7M in reported program spending
- Leadership: top reported pay $295K · 73 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.4M reported
- Consistency: 36 of 36 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 16 annual filings from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 11 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Leadership & pay
73 people listed
Highest reported compensation
- DIEGO J CARTAGENA (CEO): $294,672 total reported compensation
- VINCENT CUMMINGS (VP OF EXTERNAL AFFAIRS): $244,741 total reported compensation
- LAKESH M BAKER (VP OF HUMAN RESOURCES): $222,004 total reported compensation
Source: IRS Form 990. Selected filing: FY2024.