National Lesbian and Gay Law Association

Nonprofit profile at a glance

EIN
581953681
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2026377663
Rating confidence
Limited

Official website

Reported finances

Revenue
$578,460
Expenses
$296,751
Assets
$1,014,653
Liabilities
$232,503

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

Leadership & pay

27 people listed

Executive titles in this filing

  • FREDERICK SULTAN (PRESIDENT)
  • BENDITA CYNTHIA MALAKIA (PAST-PRESIDENT)
  • ANYA LYNN-ALESKER (EXECUTIVE DIRECTOR EFF 9/16/24)
  • D'ARCY KEMNITZ (EXECUTIVE DIRECTOR THRU DEC 2023)

Highest reported compensation

  • JUDITH O'KELLEY (CHIEF PROG OFF, FMR CO-INTERIM ED): $328,393 total reported compensation
  • D'ARCY KEMNITZ (EXECUTIVE DIRECTOR THRU DEC 2023): $279,366 total reported compensation
  • PAUL THALER (CHIEF DEV OFF, FMR CO-INTERIM ED): $255,444 total reported compensation

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

Overview

Mission

Nlgbtq+ bar association's purpose is to promote justice in and through the legal profession for the lesbian, gay, bisexual, and transgender community (referred to collectively as the community) and its allies, and to provide a means to serve, develop, and support programs and activities to advance the community.

What it reported doing in 2024

Lesbian and gay rights program: newsletter, website, meetings, seat on american bar association, co-producer of annual lgbt law conference.

Operating model

Revenue model
Other-operating. 77% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: NotEnoughData
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 48.7%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.42; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 91.3%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 9.6% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 18 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $328K · 27 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.