Legal Advocates for Safe Science and Technology Inc

Nonprofit profile at a glance

EIN
991345705
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2014487739
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Public, Societal Benefit

Reported finances

Revenue
$755,806
Expenses
$92,471
Assets
$667,778
Liabilities
$5,457

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

Leadership & pay

3 people listed

Executive titles in this filing

  • TYLER WHITMER (PRESIDENT/CEO)

Highest reported compensation

  • TYLER WHITMER (PRESIDENT/CEO): $30,240 total reported compensation

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

Overview

Mission

Using legal advocacy to make advances in science and technology safer for people and the planet.

What it reported doing in 2024

Legal advocates for safe science and technology, inc. (lasst) established a court advocacy program that includes (1) litigation surveillance to identify ongoing cases relevant to bio risks and advanced artificial intelligence risks, (2) the preparation of amicus (friend-of-the-court) briefs in strategic cases, and (3) identification and development of strategic interventions addressing emerging risks. The program identified cases establishing precedent relevant to pathogens with enhanced pandemic potential, and lasst filed its first motion to appear as amicus in one of those cases, partnering with leading virology and epidemiology academics and securing pro bono representation from a top law firm. Lasst also developed an amicus brief addressing artificial intelligence risks and worked with partners to file it. The court advocacy program also equipped lasst with timely information to engage with media and other advocacy organizations about relevant cases, helping to shape public discourse on mission-relevant issues.

Operating model

Revenue model
Donor-supported. 98% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 81
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.5%; rating input score 8
  • Program expense ratio: 49.7%; rating input score 50
  • Fundraising efficiency: $150.88 raised per $1 spent on fundraising; rating input score 90; 90th 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: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 87.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 7.22; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 32.7%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 7.5% of revenue deployed · 49.7% of spending went to programs
  • Governance: 2 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $30K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.