Columbia Legal Services

Nonprofit profile at a glance

EIN
910974503
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Seattle, WA, USA
Phone
2064645911
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$12,561,957
Expenses
$8,021,314
Assets
$18,974,576
Liabilities
$3,960,213

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JEFFREY GRANT (PRESIDENT)
  • KATHLEEN ALBRECHT (VICE PRESIDENT (THRU 4/25))
  • MERF EHMAN (EXECUTIVE DIRECTOR (THRU 9/25))

Highest reported compensation

  • MERF EHMAN (EXECUTIVE DIRECTOR (THRU 9/25)): $321,230 total reported compensation
  • EMIJAH SMITH (DIR. OF EQUITY & COMMUNITY (THRU 10/25)): $217,774 total reported compensation
  • ANTONIO GINATTA (POLICY DIRECTOR): $166,792 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Columbia legal services advocates for laws that advance social, economic, and racial equity for people living in poverty. Our work is to end exclusionary policies that have invested in walls and bars rather than investing in people and community power.

What it reported doing in 2025

See schedule olegal services: through community-led movement lawyering and a systemic approach, we are supporting communities and movements by bringing deep legal expertise that is grounded in and strongly guided by an understanding of race equity.cases in litigation or that have been litigated during 2025: united farm workers of america, et al v. Greenwood mushroom sunnyside ia, llc: this lawsuit is to enforce the little norris-laguardia act and retaliation protections for union activity.the workers who are impacted are immigrants and largely women. These workers are fighting for better working conditions free of harassment and retaliation and they want to improve the workplace by organizing. This lawsuit aims to empower workers by addressing the unequal bargaining power between workers in particular immigrant workers and employers. This case is currently on appeal to the Washington supreme court. The Washington supreme court will decide whether an arbitration agreement the workers signed after the company they were working for was taken over by greenwood to stay employed is unconscionable. No fees have been sought at this time.evelia gonzalez, et al v. Greenwood mushroom sunnyside ia, llc: this is a class action to enforce the farm labor contracting act (flca) which affords civil penalties to farm workers whose employers/contractors fail to register with the state.the case alleges that greenwood was a contractor of instar and was required to register as a farm labor contractor. The failure to register was a violation of the act, as well as their failure to carry and exhibit a farm labor contractor license, failure to disclose the existence of a bond, and failure to provide the class with required disclosures. These flca requirements protect farm workers, as these disclosures help workers understand who they are working for and what they will be paid, among other things. No fees have been sought at this time.ramon torres hernandez and familias unidas por la justicia afl-cio v us department of labor: this case was filed in the eastern district of Washington state to enforce h-2a worker wage protections in light of the annual department of labor (dol) calculations for the 2019 wages.this lawsuit was filed to compel dol to properly calculate prevailing wages in Washington h-2a contracts. Dol's calculations undermine farm worker wages as they result in lower minimum hourly wages instead of traditionally higher earnings based on piece-rate wages (workers compensated based on the number of pounds or bins of fruit harvested per day). The proper calculation would ensure millions of dollars in harvest wages are paid to thousands of farm workers.a fee petition was filed seeking $437,432.99 in attorney fees. However, the district court cut the fee request and only awarded $109,358.25. The district court's order was appealed. On june 25, 2026, the appeals court reversed the district court's fee award and remanded the case back to the district court for an upward adjustment of the fee award. Familias unidas por la justicia afl-cio v us department of labor: this case was filed in the western district of Washington state to enforce h-2a worker wage protections in light of the annual department of labor (dol) calculations and to challenge new prevailing wage regulations that took effect on november 14, 2022. This lawsuit was filed to compel dol to properly calculate prevailing wages in Washington h-2a contracts. Dol's calculations undermine farm worker wages as they result in lower minimum hourly wages instead of traditionally higher earnings based on piece-rate wages (workers compensated based on the number of pounds or bins of fruit harvested per day). The proper calculation would ensure millions of dollars in harvest wages are paid to thousands of farm workers. In addition, the case seeks to challenge a new rule that eliminates prevailing wages after one year leaving no prevailing wage in place and reducing the wages for farmworkers. No f

Operating model

Revenue model
Donor-supported. 98% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.6%; rating input score 43
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: $77.38 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • 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; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 36.1%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 42.6% of revenue deployed · 64.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.1M in reported program spending
  • Leadership: top reported pay $321K · 25 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $294K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.