The Legal Aid Society of Northeastern New York Inc

Nonprofit profile at a glance

EIN
141338448
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Albany, NY, USA
Phone
5186896304
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$16,992,387
Expenses
$16,529,184
Assets
$11,919,339
Liabilities
$8,515,741

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

Leadership & pay

26 people listed

Executive titles in this filing

  • LISA M MILLS ESQ (PRESIDENT)
  • MORGAN RUTHMAN ESQ (1ST VICE PRESIDENT)
  • ROSEMARIE PEREZ-JAQUITH ESQ (2ND VICE PRESIDENT)
  • ERICA NICOLE RANGEL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WENDY L WAHLBERG (DEPUTY DIRECTOR): $261,496 total reported compensation
  • ERICA NICOLE RANGEL (EXECUTIVE DIRECTOR): $242,954 total reported compensation
  • ERICA MARLOW (DEPUTY DIRECTOR): $205,255 total reported compensation

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

Overview

Mission

The legal aid society of northeastern New York fights for fairness, dignity, and justice for those living in poverty and for a society which is inclusive and equitable for all. We transform lives, build community and empower people by using the law to address individual and systemic wrongs and inequities.

What it reported doing in 2024

Legal aid society of northeastern New York, inc. Provides legal assistance in noncriminal proceedings or matters to persons financially unable to afford legal assistance in albany, New York, and the surrounding 16-county area. Typical cases include domestic violence, housing, and public benefits. The society also engages in impact advocacy, community lawyering, community legal education and training, and other special projects. During 2024, the society also provided housing assistance to persons facing eviction, foreclosure, illegal lockouts, and other housing issues to prevent homelessness.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: $55.86 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.7%; rating input score 100; 36th 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: 2.7%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.71; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 82.1% of revenue deployed · 84.4% of spending went to programs
  • Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.9M in reported program spending
  • Leadership: top reported pay $261K · 26 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $537K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.