Legal Foundation of Washington

Nonprofit profile at a glance

EIN
911263533
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
2066242536
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$55,353,985
Expenses
$9,847,982
Assets
$99,564,152
Liabilities
$20,541,887

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JULI FARRIS (PRESIDENT)
  • JOANNA PLICHTA BOISEN (VICE PRESIDENT)
  • SEAN DAVIS (PAST PRESIDENT)
  • CAITLIN DAVIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CAITLIN DAVIS (EXECUTIVE DIRECTOR): $202,935 total reported compensation
  • ANNIE RAMIREZ (ENDOWMENT DIRECTOR): $175,455 total reported compensation
  • KRISTIN PARKER (DIRECTOR OF OPERATIONS): $125,659 total reported compensation

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

Overview

Mission

Equal justice for low income people.

What it reported doing in 2024

The organization provided grants to programs that are committed to providing equal access to the civil justice system for the poor in Washington state.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.2%; rating input score 20
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $98.35 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • 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: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 82.2%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 10.11; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 12.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 20.2% of revenue deployed · 86.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.5M in reported program spending
  • Leadership: top reported pay $203K · 15 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $110K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 40 filed money-flow records
  • Related organizations: 36 filed related-organization links
  • 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 20/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.