Erotic Service Provider Legal Education and Research

Nonprofit profile at a glance

EIN
272049888
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2020
Location
San Franscisco, CA, USA
Phone
4154947860
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$78,163
Expenses
$55,564
Assets
$52,496
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MAXINE DOOGAN (PRESIDENT)

People named in this filing

  • MAXINE DOOGAN (PRESIDENT)
  • PHIL THOMAS (TREASURER)
  • SHANIKAH AVRAAM (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Eslerp is a diverse community-based erotic service provider-led group which seeks to empower the erotic community and advance sexual privacy rights through legal advocacy. We seek to create a change

What it reported doing in 2025

Research projects looking at the technologies police use in the surveillance of sex workers and their clients

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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 20
  • Transparency & Controls: 92
  • Accountability: 12
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.9%; rating input score 19
  • Program expense ratio: 26.6%; rating input score 27
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.9%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 18.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 18.9% of revenue deployed · 26.6% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $15K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.