Special Education Legal Fund Inc

Nonprofit profile at a glance

EIN
831467673
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Greenwich, CT, USA
Phone
2034893115
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$400,932
Expenses
$341,197
Assets
$302,171
Liabilities
$18,608

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CHRISTINE LAI (EXECUTIVE DIRECTOR)

People named in this filing

  • CHRISTINE LAI (EXECUTIVE DIRECTOR)
  • ULRIKA DRINKAL (BOARD CHAIR)
  • MICHAEL DELGASS (VICE CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The mission of special education legal fund, inc. (s.e.l.f.) is to level the playing field for families in need with children in the special education system. S.e.l.f. Provides resources, knowledge and empowerment to support families in the special education advocacy in Connecticut, New York and the surrounding areas.

What it reported doing in 2024

Legal assistance program: the legal assistance program provides life-altering education improvements and changes in the form of legal assistance to families experiencing financial need and hardship with children in special education. Our mission is to provide these families with funding to secure a qualified special education attorney to fully advocate for their child's free and appropriate public education rights. Special education legal fund accepts grant applications for the legal assistance program on a rolling basis throughout the year based on existing funding.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $8.62 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 27.9% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 77.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $265K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.