Transgender Law Center

Nonprofit profile at a glance

EIN
050544006
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5105879696
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Official website

Reported finances

Revenue
$15,659,809
Expenses
$18,078,690
Assets
$37,700,839
Liabilities
$2,922,299

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

Leadership & pay

26 people listed

Highest reported compensation

  • Shelby Chestnut (Executive Dir.): $242,455 total reported compensation
  • Oluchi Omeoga BLMP Co- (Director): $209,754 total reported compensation
  • Rose Berry BLMP Co- (Director): $185,880 total reported compensation

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

Overview

Mission

Transgender Law Center TLC changes law, policy and attitudes so that all people can live safely, authentically, and free from discrimination regardless of their gender identity or expression.

What it reported doing in 2024

POLICY & ORGANIZING: TLC provided training, convening and strategy opportunities to hundreds of transgender leaders, and built capacity of allies in related social justice movements to support this work through an array of programs. The organization worked in coalition to engage leaders from across the country to educate the public regarding its expansive vision and to build movement alignment. To protect youth, TLC has played a critical national support, coordination, and convening role, working with groups where the attacks against trans people are centered, especially in the South and the Midwest. TLC is collaborating with key partners in the South to center the leadership and expertise of Southern trans policy groups and advocates to build a shared strategy to counter the intensity of the backlash against trans people.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 81% 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: $7.15 raised per $1 spent on fundraising; rating input score 29; 29th 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: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • 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: -15.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 19.8% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 17.7% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 29% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 86.3% of revenue deployed · 73.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 10 filed program accomplishments · $13.3M in reported program spending
  • Leadership: top reported pay $242K · 26 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 44 of 44 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 22 filed money-flow records
  • Related organizations: 11 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.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.