Eastside Legal Assistance Program

Nonprofit profile at a glance

EIN
911471384
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bellevue, WA, USA
Phone
4257477274
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$2,466,806
Expenses
$2,268,640
Assets
$972,465
Liabilities
$348,431

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

Leadership & pay

14 people listed

Executive titles in this filing

  • GERALD KROON (EXECUTIVE DIRECTOR)
  • DAN CHOI (PRESIDENT)
  • MATTHEW WIDMYR (VICE PRESIDENT)

Highest reported compensation

  • GERALD KROON (EXECUTIVE DIRECTOR): $110,984 total reported compensation

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

Overview

Mission

Eastside Legal Assistance Program (ELAP) is a nonprofit organization dedicated to making the legal system more accessible to those most in need by providing free or low-cost yet high quality civil legal services to low-income residents of East and Northeast King County, Washington and domestic violence legal aid throughout King County.

What it reported doing in 2024

ELAP's Civil Legal Aid Programs provides a combination of services and resources for free to help people of all backgrounds navigate the complicated and confusing justice system. Civil legal issues are non-criminal problems that people face. Common civil legal needs include family safety issues (such as domestic violence, asylum or immigration), healthcare issues (such as access to care, medical bills), housing issues (such as eviction, discrimination, foreclosure) and general assistance (such as access to veteran's, social security or disability benefits).

Operating model

Revenue model
Grant-funded. 89% 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.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: $16.96 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • 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%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 72.4% of revenue deployed · 78.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $111K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.