Law Library Association of Greater New York

Nonprofit profile at a glance

EIN
133229511
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
New York, NY, USA
Phone
2127328720
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$114,607
Expenses
$181,800
Assets
$399,689
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHRISTINE BOWERSOX (PRESIDENT)

People named in this filing

  • CHRISTINE BOWERSOX (PRESIDENT)
  • JIM CURRIE (VICE-PRESIDE)
  • KATHLEEN DARVIL (IMMEDIATE PA)

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

Educational/to promote use of law library

What it reported doing in 2024

1. Presented educational programs & meetings to law library members to further their professional development, inclusive of: a. Spring fling and sponsor showcase-annual event held for all members - 4/24/25. B. Sponsor winter meeting-for all members-1/16/25 c. Sponsor business meeting and june dinner for all members - 6/12/25 d. Sponsor fall soiree reception for all new members & colleagues- 10/8/24. 2. Held an event-for law library members-llagny graphic novel book club to discuss "messy roots: graphic memoir of a wuhanese american" by laura gao -9/19/24. 3. Held an event-for law library members-llagny book club to discuss murder at the 42nd library - 10/22/24. 4. Held an event for law library members - llagny graphic novel book club presents a discussion- "150 years retold" by kateri akiwenzie-damm-10/17/24 5. Held an event for law library members - llagny book club presents "the paris library" by jaet s. Charles - 12/9/24. 6. Held an event for law library members- llagny graphic novel book club presents "eight billion genies" by charles soule/ryan browne -11/21/24 7. Held an event for law library members -llagny graphic novel book club presents "einstein in kafkaland" by ken krimstein-1/23/25 8. Held an event for law library members - llagy book club presents "how to be happy" by eleanor davis - 2/20/25 9. Held an event for law library members- llagy graphic novel book club presents "botticelli's apprentice" by ursula murray husted- 03/20/25 10. Held an event for law library members - llagny graphic novel book club presents "lies my teacher told me" by james w. Loewen - 4/24/25. 11. Held an event for law library members - llagny graphic novel book club - "star wars: the original trilogy" by alessandro ferrari -5/15/25.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -58.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 45.3% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $172K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.