Legal Initiatives for Vietnam

Nonprofit profile at a glance

EIN
815257301
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-EZ 2020, Form 990-N 2018
Location
San Jose, CA, USA
Phone
4084891009
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Civil Rights

Reported finances

Revenue
$362,482
Expenses
$319,936
Assets
$26,922
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • LONG TRINH (PRESIDENT/CO-DIRECTOR)

Highest reported compensation

  • LONG TRINH (PRESIDENT/CO-DIRECTOR): $30,000 total reported compensation
  • VI TRAN (TREASURER/CO-DIRECTOR): $30,000 total reported compensation
  • TIMOTHY NGUYEN (SECRETARY/SENIOR WRITER): $27,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Civil rights

What it reported doing in 2023

Donations

Operating model

Revenue model
Donor-supported. 100% 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 - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 27.4%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 17.4% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 86% of revenue deployed · 97.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $312K in reported program spending
  • Leadership: top reported pay $30K · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.