The Leadership Center for Attorney General Studies

Nonprofit profile at a glance

EIN
843726976
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Washington, DC, USA
Phone
2024703162
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$2,537,531
Expenses
$2,398,067
Assets
$878,795
Liabilities
$144,328

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SEAN RANKIN (PRESIDENT (SEE SCHEDULE O))
  • MICHELLE ORTIZ (EXECUTIVE DIRECTOR (SEE SCHEDULE O))

People named in this filing

  • SEAN RANKIN (PRESIDENT (SEE SCHEDULE O))
  • GEORGE JEPSEN (DIRECTOR)
  • DOUG CHIN (DIRECTOR)

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 leadership center for attorney general studies (lcags) is a non-profit organization incorporated in the district of columbia. Lcags focuses on the work of attorneys general and the impact their offices have on communities. By conducting original research, analyzing ag actions, and communicating this knowledge to key stakeholders and the public, lcags hopes to create a better informed public on the importance of attorneys general.

What it reported doing in 2024

Partner development: a program to help build media infrastructure across the country to counter disinformation and increase trusted coverage of national and state politics and government reaching americans online.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 79% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 74
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: $18.27 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

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: 99.9%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -47% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -51.9% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -33.2% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 78.7% of spending went to programs
  • Governance: 4 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.