Indianapolis Legal Aid Society Inc

Nonprofit profile at a glance

EIN
351045153
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3176359538
Rating
89
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$2,256,484
Expenses
$1,775,183
Assets
$6,306,080
Liabilities
$111,585

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

Leadership & pay

30 people listed

Executive titles in this filing

  • N Kent Smith (President)
  • Lee Christie (2nd Vice President)

People named in this filing

  • John C Trimble (Director)
  • N Kent Smith (President)
  • Parwana Noorzad (1st VicePresident)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide free legal assistance to those in need.

What it reported doing in 2024

Providing legal assistance to persons in marion county and the surrounding counties in Indiana who are in need of such help but are financially unable to pay reasonable attorney fees. No charge is made for the services.

Operating model

Revenue model
Donor-supported. 64% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $20.42 raised per $1 spent on fundraising; rating input score 60; 60th 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21.3%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 3.55; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 85.2% of spending went to programs
  • Governance: 30 of 30 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 30 people listed
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.