National Employment Law Institute

Nonprofit profile at a glance

EIN
953078295
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Golden, CO, USA
Phone
3038615600
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Law, Jurisprudence

Reported finances

Revenue
$1,572,439
Expenses
$1,811,884
Assets
$910,631
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DENNIS DUFFY ESQ (Vice President)
  • ELLEN MCLAUGHLIN ESQ (Vice President)
  • GREGORY KEATING ESQ (Vice President)

Highest reported compensation

  • SASCHA MILLER ESQ (Chairman): $375,300 total reported compensation
  • TODD A MILLER (MARKETING DIRECTOR): $323,950 total reported compensation
  • DAVID K FRAM (ADA SERVICES DIRECTOR): $263,196 total reported compensation

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

Overview

Mission

Teaching the application of employment law to human resource practices

What it reported doing in 2024

Neli presented 3 in-person seminars and 9 multi-day webinars attended by approximately 2400 individuals, conducted 22 in-house training programs, and soldapproximately 300 books and downloads, all of which addressed the rights andresponsibilities of employers and employees in the workplace as governed by recentlegal and regulatory development in employment law. Millions of employees directlybenefitted from improved compliance with employment laws and regulations by bothpublic and private sector employers.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 88
  • Accountability: 65
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 77.5%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 58.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 77.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $375K · 7 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.