Pandemic Legal
Nonprofit profile at a glance
- EIN
- 991651665
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 7578136410
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Legal Services
Reported finances
- Revenue
- $10,684
- Expenses
- $8,548
- Assets
- $2,136
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- John Andrew Wylam (Executive Director, Chairman of the Board)
Highest reported compensation
- John Andrew Wylam (Executive Director, Chairman of the Board): $26,000 total reported compensation
- Victoria Williamson (Board Treasurer): $19,713 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Pandemic Legal works to secure, expand, and enforce the legal rights of Americans with COVID-induced disabilities by delivering free and reduced-cost legal services.
What it reported doing in 2024
Providing free and reduced-cost legal services to assist with applications and appeals for short-term and long-term disability insurance benefits.
Operating model
- Revenue model
- Other-operating. 98% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 90
- Accountability: 33
- Sustainability: 46
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.3%; rating input score 76
- Program expense ratio: 95.4%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 33.3%; rating input score 33; 19th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 76.3% of revenue deployed · 95.4% of spending went to programs
- Governance: 1 of 3 board members independent · 3 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $8K in reported program spending
- Leadership: top reported pay $26K · 3 people listed
- Consistency: 40 of 40 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Accountability: Independent voting board scored 33/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 12/100.