LexCollective
Nonprofit profile at a glance
- EIN
- 873360221
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Ann Arbor, MI, USA
- Phone
- 8083008186
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Human Rights
Reported finances
- Revenue
- $822,666
- Expenses
- $1,064,013
- Assets
- $132,272
- Liabilities
- $87,634
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- MATTHEW MCDERMOTT (President)
Highest reported compensation
- KRISTIN ROSELLA (CO-EXEC. DIR.): $90,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
LexCollective is a not-for-profit organization that addresses the most extreme forms of social, racial, economic, and environmental injustices around the world, such as mass atrocities, human trafficking, environmental destruction, and other related crimes. The organization works to increase access to justice for victims and survivors, many of whom are women, children, and marginalized persons, of these injustices and other serious human rights abuses. The organization envisions a world community where interdisciplinary, high-quality legal services are available to all individuals and communities, including those most impacted by armed conflict, state oppression, and the climate and environmental emergency.
What it reported doing in 2024
LexCollective is a global network of legal minds with diverse expertise that spans sectors, jurisdictions, and lived experiences. We utilize innovative legal tools and collaborative strategies to address interconnected human rights issues faced by marginalized communities worldwide. Our work has three pillars: (1) network bridging and building; (2) multi-directional knowledge sharing and exchange; and (3) innovative legal solustions. In 2024, we have provided training and mentoring related to investigating in East Africa; conducted investigations and provided legal support services related to the ongoing conflict situation in Ukraine and the greater region; and produced materials assessing legal aid in Cambodia.
Operating model
- Revenue model
- Donor-supported. 93% 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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 55
- Accountability: 95
- Sustainability: 11
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.1%; rating input score 98
- Program expense ratio: 75.9%; rating input score 76
- Fundraising efficiency: $221.13 raised per $1 spent on fundraising; rating input score 92; 92nd 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: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -29.3%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.66; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 17.7% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: -38.2% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 98.1% of revenue deployed · 75.9% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $807K in reported program spending
- Leadership: top reported pay $90K · 10 people listed
- Highest-paid contractors: 3 contractors listed · $360K reported
- Consistency: 19 of 19 current checks pass
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.