Yuba Sutter Legal Center for Seniors

Nonprofit profile at a glance

EIN
942431169
IRS 990 coverage
2010–2022
Forms available
Form 990 2022, Form 990-EZ 2018
Location
Marysville, CA, USA
Phone
5307428289
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$358,499
Expenses
$374,598
Assets
$340,934
Liabilities
$35,055

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DOUG MACIVOR (PRESIDENT)

People named in this filing

  • DOUG MACIVOR (PRESIDENT)
  • MARISA GRAHAM (VICE PRESIDE)
  • BRAD ENOS (SECRETARY)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide free legal services and community education to residents of yuba and sutter counties who are 60 and over.

What it reported doing in 2022

Senior program services - free legal services were provided to 225 unduplicated clients over the age of 60 with several subsequent contacts in yuba and sutter counties. Small claims services - small claims advice was provided to 73 yuba and sutter county residents, with whom a total of 107 contacts were made.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.3%; rating input score 99
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 99.3% of revenue deployed · 95% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $356K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.