Legal Services Foundation of Essex County Inc Co Gemma Giantomasi

Nonprofit profile at a glance

EIN
222389022
IRS 990 coverage
2015–2019
Forms available
Form 990 2019
Location
West Orange, NJ, USA
Phone
9735302066
Rating confidence
Limited
Sector
Human Services

Reported finances

Revenue
$0
Expenses
$62,326
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • SUSAN A FEENEY (Vice President)
  • KEVIN H MARINO (President)

People named in this filing

  • MARC J GROSS (Trustee)
  • PAUL G NITTOLY (Trustee)
  • KENNETH F KUNZMAN (Trustee)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide legal services and funding to the underprivileged of essex county.

What it reported doing in 2019

Grants are primarily to essex county legal aid who provides lawyers who give consultations and prep. Work for income eligible people proceeding pro se in the courts. Legal aid also provides referrals to reduced fee attorneys for income eligible residents. Approx 3,500 clients are serviced. This grant in addition to the organizations primary exempt purpose encompass all program service accomplishments.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th 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: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -13.3% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -37.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -39.9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 98.9% of spending went to programs
  • Governance: 37 of 37 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $0 · 37 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2015 to 2019
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

Key Signals

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

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.