Legal Action Center of the City of New York Inc

Nonprofit profile at a glance

EIN
132756320
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2122431313
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$6,468,412
Expenses
$8,981,593
Assets
$13,882,262
Liabilities
$1,941,701

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

Leadership & pay

33 people listed

Executive titles in this filing

  • PAUL SAMUELS (DIRECTOR/PRESIDENT)

Highest reported compensation

  • PAUL SAMUELS (DIRECTOR/PRESIDENT): $370,714 total reported compensation
  • SALLY FRIEDMAN (SR. VP OF LEGAL ADVOCACY): $239,289 total reported compensation
  • ROBERTA MEYERS DOUGLAS (VP OF STATE STRATEGY & REE): $193,680 total reported compensation

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

Overview

Mission

The legal action center (lac) uses legal policy strategies to fight discrimination, build health equity, and restore opportunity for people with arrest and conviction records, substance use disorders, and HIV or AIDS.

What it reported doing in 2024

Lac - legalsince our founding in 1973, we have helped tens of thousands of new yorkers overcome legal barriers to accessing jobs, housing, healthcare, government benefits, and other services critical to their becoming productive members of society, maintaining their dignity, and getting and staying healthy. In 2024-2025 fiscal year alone, lac helped 869 new yorkers resolve 1,770 civil legal cases. These cases concerned three primary issues: 808 clients had legal problems related to a conviction record, 37 had legal problems related to substance use disorder (that usually led to a conviction record), and 24 had legal problems related to HIV/AIDS. Among other valuable services, we help individuals obtain employment, housing and benefits despite past criminal convictions or substance use disorders through a comprehensive range of civil legal services, including assisting our clients to obtain and clean up their New York state rap sheets, seek and obtain certificates of good conduct or relief from disabilities that are often essential to finding jobs or acquiring professional licenses, prepare and file employment discrimination complaints with the New York state human rights division, and gather letters of reference and other evidence of rehabilitation. To broaden out impact and empower our clients, we also author and disseminate a wide variety of free publications that help pro se individuals (including incarcerated people) and other advocates understand and enforce their civil and privacy rights.in addition to our high-volume legal services project, lac conducts impact litigation throughout New York state. We litigate employment discrimination, privacy and civil rights matters in state and federal courts and before administrative agencies such as the New York state division and New York city commission on human rights, and federal agencies charged with enforcing federal anti-discrimination and health privacy laws. Our litigation generally involves novel issues of law and is designed to impact groups of people. We leverage our resources to pro bono partnerships with law firms whose attorney's either co-counsel matters with lac staff or handle them under our supervision. Lac provided training and technical assistance on legal issues to legal services providers and social services and healthcare agencies servicing people living with criminal records, substance use disorders and/or HIV/AIDS. In fy 2024-2025, our legal and policy staff provided 91 trainings/presentations to staff and/or clients of agencies throughout New York state, including substance use disorder treatment programs, groups that assist formerly incarcerated people, agencies providing HIV prevention and care, and hospitals. Topics we have a trained on include employment discrimination (faced by people with criminal records, substance use disorders, and HIV/AIDS) confidentiality of substance use disorder treatment and HIV records, and minors' rights to access confidential treatment for HIV/AIDS, substance use disorder and other sensitive health issues. Our training complements our legal services work: we keep trainees abreast of legal developments, some of which we have achieved through litigation and policy advocacy, and we learn about issues people in the community (and their advocates) face and try to devise litigation and policies solutions. Through our hotline in fy 2024-2025, lac attorneys gave technical assistance to 116 agencies throughout New York on an array of legal issues concerning individuals with criminal records, substance use disorders, and HIV. Many of these agencies avail themselves of our publications on relevant topics that we both distribute at training and provide for free download from our website.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.2%; rating input score 74
  • Fundraising efficiency: $9 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -38.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.2% of spending went to programs
  • Governance: 24 of 24 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.7M in reported program spending
  • Leadership: top reported pay $371K · 33 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $266K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.