Atlantic Legal Foundation

Nonprofit profile at a glance

EIN
232022920
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Larchmont, NY, USA
Phone
9148343322
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$375,736
Expenses
$408,009
Assets
$221,874
Liabilities
$18,252

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • H DAN FISK ESQ (CHAIRMAN AND PRESIDENT)

Highest reported compensation

  • LAWRENCE EBNER (EXEC. VP AND GEN. COUNSEL): $108,895 total reported compensation
  • H DAN FISK ESQ (CHAIRMAN AND PRESIDENT): $106,800 total reported compensation
  • TIZIANA CIRRILLO (ASSISTANT SECRETARY): $46,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the alf is to advance the rule of law by advocating limited and efficient government, free enterprise, individual liberty, property rights, effective education, and the use of sound science in judicial and regulatory proceedings and rulemaking.

What it reported doing in 2024

Atlantic legal is a nonprofit, nonpartisan public interest law firm with a history of fighting for the integrity of the judicial process by ensuring that courts apply sound legal and scientific principles.atlantic legal challenges the abuse of power by the government or the misuse of the legal system by private parties to deny fundamental rights and liberties.atlantic legal provides legal representation and counsel, without fee, to individuals (including scientists, educators, and prominent public servants), corporations, trade associations, and other groups.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 22
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.4%; rating input score 59
  • Program expense ratio: 53.4%; rating input score 53
  • Fundraising efficiency: $8.33 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97%; rating input score 97; 26th 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: -8.6%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 64.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -0% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 59.4% of revenue deployed · 53.4% of spending went to programs
  • Governance: 32 of 33 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $218K in reported program spending
  • Leadership: top reported pay $109K · 37 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.