Letter of the Law Inc

Nonprofit profile at a glance

EIN
812789183
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Brooklyn, NY, USA
Phone
9082061000
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$2,438,217
Expenses
$991,399
Assets
$10,812,284
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • BENJAMIN ECKMAN (PRESIDENT)

People named in this filing

  • BENJAMIN ECKMAN (PRESIDENT)
  • JEFFREY T SCHWARTZ (TREASURER)
  • RONN TORROSIAN (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization will engage in public awareness campaigns to promote human rights and counter terrorism, safeguard the rights of terror victims and defend civil liberties as sercured by laws, while also providing charitable giving to other qualified non-profits supporting the above mentioned causes.

What it reported doing in 2024

Letter of the law continued its work in building a campaign to defend jerusalem, a project to utilize international law, as well as the domestic law of different nation states in order to promote human rights, the freedom of religious worship, advancing counter-terrorism efforts, safeguarding the rights of the victims of terrorism and defending civil liberties as secured by law. The project will engage in media and public awareness campaigns to promote these goals.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 77
  • Accountability: 76
  • Sustainability: 93
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.1%; rating input score 50
  • Program expense ratio: 87.2%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 59.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 10.91; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 21% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 50.1% of revenue deployed · 87.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $865K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $130K reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2017 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.