Public Counsel

Nonprofit profile at a glance

EIN
237105149
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Los Angeles, CA, US
Phone
(213) 385-2977
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$23,810,728
Expenses
$23,555,201
Assets
$35,453,992
Liabilities
$5,490,804

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

Leadership & pay

100 people listed

Executive titles in this filing

  • KATHRYN A EIDMANN (PRESIDENT & CEO)

Highest reported compensation

  • MARK ROSENBAUM (SR. SPECIAL COUNSEL FOR STRAT. LIT.): $287,607 total reported compensation
  • TRACY RICE (VP & CHIEF DEV. OFFICER): $275,500 total reported compensation
  • KRISTEN JACKSON (INT. VP, CHIEF OF LIT. & LEG. PROGS.): $268,045 total reported compensation

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

Overview

Mission

Public Counsel fights alongside our clients to advance equal justice under law by delivering free and direct legal services to thousands of families, children, and individuals annually.

What it reported doing in 2024

The community development team builds strong foundations for healthy, vibrant, and economically stable communities through its legal and capacity building services for small businesses, low-income entrepreneurs, and nonprofits serving low-income populations and addressing issues of poverty in the los angeles area, including healthcare clinics and child care providers. Through its housing opportunities, preservation and enforcement unit, the team supports the development and preservation of affordable housing. (the revenue reported here is the amount of exempt function revenue from form 990, part viii, column (b) allocated to this program.)the homelessness prevention team works with homeless youth, adults, and families to break the cycle of homelessness by helping them access shelter, clothing, food, and public benefits to which they are legally entitled. The team also assists homeless and at-risk individuals to address the legal barriers they face in gaining employment, securing and preserving housing, and achieving stability and self-sufficiency. (the revenue reported here is the amount of exempt function revenue from form 990, part viii, column (b) allocated to this program.)the opportunity under law team brings community-based impact litigation to eliminate barriers to opportunity. The team represents individuals and communities confronting structural injustice and discrimination in areas like education, housing, and immigration. By working closely with the organization's direct services programs and across its subject areas, the team is uniquely positioned to bring meaningful impact cases in California and beyond, work closely with affected communities, and communicate broadly to advance public discourse. These cases strategically pursue novel claims to address intersectional issues and secure landmark victories in doctrinal areas commonly regarded as off-limits for civil rights advocacy. (the revenue reported here is the amount of exempt function revenue from form 990, part viii, column (b) allocated to this program.)the education equity team was founded on the belief that everyone deserves the chance to learn, grow, and thrive with safety, dignity, and respect. Through a combination of direct legal services, policy advocacy, impact litigation, and community education, the team focuses on creating more equitable and just conditions at school and in the workplace, and advance equality, economic justice and opportunity for women, girls, and people of all gender identities. (the revenue reported here is the amount of exempt function revenue from form 990, part viii, column (b) allocated to this program.)the center for veterans' advancement team ensures that veterans have access to an appropriate va benefits rate and other needed services to improve self-sufficiency and quality of life. In addition to providing this service to low-income veterans in general, the team serves significant populations of veterans experiencing homelessness, military caregivers, and incarcerated female veterans. (the revenue reported here is the amount of exempt function revenue from form 990, part viii, column (b) allocated to this program.)

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 91
  • Accountability: 100
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80%; rating input score 80
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $12.19 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 10.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site
  • Where the money goes: 80% of revenue deployed · 79.1% of spending went to programs
  • Governance: 89 of 89 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $18.6M in reported program spending
  • Leadership: top reported pay $288K · 100 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $257K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.