Civic Intelligence

Columbia Legal Services

EIN 91-0974503 • 501(c)3 • Seattle, WA

View Organization Page

Profile

Columbia Legal Services (CLS) advocates for people who face injustice and poverty in Washington. Through policy, litigation and innovative partnerships we seek to reveal and end actions that harm the communities we serve, breaking down barriers to achieve social and economic justice.

1301 Fifth Avenue 1200Seattle, WA 98101

www.columbialegal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.29x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

3.76x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-539%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$174,999

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-93%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$14,711,078

Down $6,166,390 (-30%) from 2023

Liabilities

Down

$4,327,892

Down $32,718 (-0.8%) from 2023

Net Assets

Down

$10,383,186

Down $6,133,672 (-37%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin1st percentile

Revenue

Down

$1,151,800

Down $15,195,869 (-93%) from 2023

Expenses

Up

$7,360,154

Up $473,126 (+6.9%) from 2023

Net Income

Down

-$6,208,354

Down $15,668,995 (-166%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $3,930,711Liabilities 2010: $1,115,248Net Assets 2010: $2,815,4632010Assets 2011: $3,594,250Liabilities 2011: $1,101,384Net Assets 2011: $2,492,8662011Assets 2012: $2,016,234Liabilities 2012: $768,327Net Assets 2012: $1,247,9072012Assets 2013: $3,806,241Liabilities 2013: $1,573,127Net Assets 2013: $2,233,1142013Assets 2014: $3,125,219Liabilities 2014: $1,019,017Net Assets 2014: $2,106,2022014Assets 2015: $2,524,155Liabilities 2015: $828,489Net Assets 2015: $1,695,6662015Assets 2016: $3,816,302Liabilities 2016: $1,206,138Net Assets 2016: $2,610,1642016Assets 2017: $5,448,640Liabilities 2017: $834,720Net Assets 2017: $4,613,9202017Assets 2018: $5,205,703Liabilities 2018: $846,018Net Assets 2018: $4,359,6852018Assets 2019: $4,741,176Liabilities 2019: $867,341Net Assets 2019: $3,873,8352019Assets 2020: $5,529,225Liabilities 2020: $1,560,827Net Assets 2020: $3,968,3982020Assets 2021: $5,105,154Liabilities 2021: $1,394,222Net Assets 2021: $3,710,9322021Assets 2022: $7,027,485Liabilities 2022: $724,220Net Assets 2022: $6,303,2652022Assets 2023: $20,877,468Liabilities 2023: $4,360,610Net Assets 2023: $16,516,8582023Assets 2024: $14,711,078Liabilities 2024: $4,327,892Net Assets 2024: $10,383,1862024

Highlighted filing

2024

Assets$14,711,078
Liabilities$4,327,892
Net Assets$10,383,186
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2010: $5,317,5412010Expenses 2011: $4,921,3042011Expenses 2012: $4,735,1142012Revenue 2013: $5,899,913Expenses 2013: $4,994,516Net Income 2013: $905,3972013Revenue 2014: $5,878,658Expenses 2014: $6,005,099Net Income 2014: -$126,4412014Revenue 2015: $5,656,155Expenses 2015: $6,024,124Net Income 2015: -$367,9692015Revenue 2016: $6,871,046Expenses 2016: $5,984,999Net Income 2016: $886,0472016Revenue 2017: $8,003,763Expenses 2017: $6,059,761Net Income 2017: $1,944,0022017Revenue 2018: $5,171,147Expenses 2018: $5,354,462Net Income 2018: -$183,3152018Revenue 2019: $4,463,481Expenses 2019: $5,081,866Net Income 2019: -$618,3852019Revenue 2020: $5,233,970Expenses 2020: $5,247,875Net Income 2020: -$13,9052020Revenue 2021: $5,423,649Expenses 2021: $5,709,854Net Income 2021: -$286,2052021Revenue 2022: $8,748,661Expenses 2022: $5,668,676Net Income 2022: $3,079,9852022Revenue 2023: $16,347,669Expenses 2023: $6,887,028Net Income 2023: $9,460,6412023Revenue 2024: $1,151,800Expenses 2024: $7,360,154Net Income 2024: -$6,208,3542024

Highlighted filing

2024

Revenue$1,151,800
Expenses$7,360,154
Net Income-$6,208,354
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$14,711,078
Liabilities
$4,327,892
Net assets
$10,383,186
Revenue
$1,151,800
Expenses
$7,360,154
Net income
-$6,208,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$4.33$10.4$1.15$7.36$6.21
2023Summary only. Only limited summary data is available for this year.$20.9$4.36$16.5$16.3$6.89$9.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.03$0.72$6.30$8.75$5.67$3.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$1.39$3.71$5.42$5.71$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.53$1.56$3.97$5.23$5.25$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$0.87$3.87$4.46$5.08$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.85$4.36$5.17$5.35$0.18
2017Summary only. Only limited summary data is available for this year.$5.45$0.83$4.61$8.00$6.06$1.94
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$1.21$2.61$6.87$5.98$0.89
2015Detailed filing. Detailed filing data is available for this year.$2.52$0.83$1.70$5.66$6.02$0.37
2014Summary only. Only limited summary data is available for this year.$3.13$1.02$2.11$5.88$6.01$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.81$1.57$2.23$5.90$4.99$0.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.77$1.25$4.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$1.10$2.49$4.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$1.12$2.82$5.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,670,540
Mission and Program Overview

Mission

Columbia Legal Services advocates for laws that advance social, economic, and racial equity for people living in poverty.

We hold ourselves, government agencies, businesses, and other actors accountable to the root causes of racism and their manifestation in unfair treatment and inequitable access to resources, power, and opportunities based on race. We advocate for laws that advance social, economic and racial equity through a model of community engagement and movement lawyering using the legal tools of policy, advocacy and impact litigation. We imagine a world where (1) we are all free and not caged in prisons, jails, or immigration detention; (2) have equitable rights and benefits regardless of our incarceration or immigration status; and (3) are able to exercise our collective power to build and support healthy, economically stable, and vibrant communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$15,199,044$8,852,263▼ $6,346,781
Investments in Publicly Traded Securities$1,141,236$1,339,643▲ $198,407
Cash and Non-Interest-Bearing Accounts$393,356$716,778▲ $323,422
Land, Buildings, and Equipment, Net$298,539$266,102▼ $32,437
Savings and Temporary Cash Investments$519$150,603▲ $150,084
Prepaid Expenses and Deferred Charges$126,976$69,170▼ $57,806
Accounts Receivable$155,635$1,811▼ $153,824
Total Assets$20,877,468$14,711,078▼ $6,166,390
Other Assets Total$3,562,163$3,314,708▼ $247,455
Liabilities
Other Liabilities$3,472,178$3,222,046▼ $250,132
Accounts Payable and Accrued Expenses$719,936$954,903▲ $234,967
Escrow Account Liability$168,496$150,943▼ $17,553
Total Liabilities$4,360,610$4,327,892▼ $32,718
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,048,277$8,534,277▼ $6,514,000
Net Assets Without Donor Restrictions$1,468,581$1,848,909▲ $380,328
Total Net Assets Fund Balance$16,516,858$10,383,186▼ $6,133,672
Total Liabilities and Net Assets / Fund Balance$20,877,468$14,711,078▼ $6,166,390

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,637,128$1,637,128
Buildings$202,404$528,455$730,859
Leasehold Improvements$10,339$393,508$403,847
Land$53,359-$53,359
Other Assets Org$5,552--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Merf EhmanExecutive DirectorFT$159,632$15,367$174,999
Amy CrewdsonAttorneyFT$144,067$24,886$168,953
Antonio GinattaPolicy DirectorFT$128,831$23,477$152,308
Denise DavisController (thru 5/24)FT$55,286$95,934$151,220
Blanca RodriguezDept Director of AdvocacyFT$130,578$15,230$145,808
Joachim MorrisonAttorneyFT$131,617$4,672$136,289

Board Members and Trustees

NameTitle
Jeffrey GrantPresident
Kathleen AlbrechtVice President
Anthony E HamiltonBoard Member
Bernice J BlessingBoard Member
Brenda CarlstromBoard Member
Brenda MorbauchBoard Member
Carmen MirelesBoard Member
Jamila JohnsonBoard Member
Jordan ClarkBoard Member
Macy StormontBoard Member
Nyjat Rose-akinsBoard Member
Ruthy GonzalezBoard Member
Steven MarcheseBoard Member
Karla Partida CastroBoard Member (thru 5/24)
Megan YoshimuraSecretary
Matthew MoersfelderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$752,604
Program Service Revenue
$2,500
Investment Income
$24,658
Other Revenue
$372,038
All Other Contributions
$752,604
Change in Net Assets
$-6,208,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,151,800
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$93,494
Total Revenue per Audited Statements
$1,245,294
Total Revenue per Form 990
$1,151,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,425,673
Other Expenses$1,934,481
Total Fundraising Expense$262,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,135,912$864,259$173,895$4,174,066
Occupancy$576$723,119-$723,695
Other Employee Benefits$432,318$138,158$50,302$620,778
Fees for Services Accounting-$420,609-$420,609
Payroll Taxes$255,257$71,026$14,893$341,176
Fees for Services Other$59,377$169,955-$229,332
Current Officers, Directors, Trustees, and Key Employees$131,474$36,256$7,269$174,999
Information Technology$7,828$120,807$1,213$129,848
Pension Plan Contributions$85,037$22,853$6,764$114,654
Travel$43,717$35,451$2,119$81,287
Office Expenses$17,339$46,269$765$64,373
Fees for Services Legal$23,599$25,139-$48,738
Conferences and Meetings$12,806$23,291-$36,097
Depreciation Depletion-$30,333-$30,333
Insurance$173$21,700-$21,873
Other Expenses$4,902$9,697$4,554$19,153
Interest-$9,746-$9,746
Fees for Service Investment Mgmnt Fees-$8,728-$8,728
Total Functional Expenses$4,287,378$2,810,181$262,595$7,360,154

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,378,966
Expenses per Audited Statements$7,360,154
Total Expenses per Form 990$7,360,154
Expenses Not Reported on Form 990$18,812
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$3,222,046
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The audit budget committee (abc) reviews the draft of the form 990, and resolves any issue that comes to their attention. After the abc committee has completed their review, the form 990 in pdf format is sent to all board members for comment. After the board comment period, the form 990 is signed by the board president.”

Form 990, Part VI, Section B, Line 12C

“The board reviews the conflict of interest policy on a periodic basis. The policy is monitored periodically by the board for any perceived or actual conflicts of individual board members. If a board member discloses a conflict of interest, the board president would be notified and he or she would request that the board member recuse himself (herself) from participating or voting on matters relating to the conflict of interest.”

Form 990, Part VI, Section B, Line 15A

“We engage a firm who specializes in determining compensation and provide them with the required data from which they compare to their relevant market data. Data is presented to the governance committee which makes a recommendation to the board. The board discusses in executive session and votes. The executive director is informed of the changes in the compensation and instructs the finance director to implement the change.”

Form 990, Part VI, Section C, Line 19

“The organization makes the governing documents, conflict of interest policy, and financial statements available upon request in writing.”

Filing and Contact Details

Filer

Filer Name
Columbia Legal Services
EIN
91-0974503
Phone
2064645911
Address
1301 FIFTH AVENUE 1200, SEATTLE, WA 98101

Signing Officer

Name
Jeffrey Grant
Title
President
Phone
2064645911
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anna Sullivan
Formed
1976
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
14
Employees
59
Volunteers
16

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
999 THIRD AVENUE SUITE 2800, SEATTLE, WA 98104
Preparer
Emina O Cresswell
Phone
2063026500
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“Cls routinely receives client funds which are held in pooled trust accounts until such time as the funds are needed for costs or when they are disbursed to the clients as part of a settlement. The amounts in these pooled trust accounts are recorded as an asset with a corresponding liability. Cls has no interest in or rights to these funds. During 2008, cls entered into an agreement with the legal foundation of washington to administer settlement funds for certain law-related charitable and educational purposes. These funds are being held in a separate bank account and distributed as agreed. The amounts held for others are recorded as an asset with a corresponding liability. Cls has no interest in or rights to these funds.”

PART X, LINE 2:

“The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization qualifies for the charitable contribution deduction under section 170(b)(1)(a)(vi) and has been classified as an organization other than a private foundation under section 509(a)(1).”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 18,740.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 18,740.”

Raw XML AppendixShowing 400 of 697 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0WE HOLD OURSELVES, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER ACTORS ACCOUNTABLE TO THE ROOT CAUSES OF RACISM AND THEIR MANIFESTATION IN UNFAIR TREATMENT AND INEQUITABLE ACCESS TO RESOURCES, POWER, AND OPPORTUNITIES BASED ON RACE. WE ADVOCATE FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC AND RACIAL EQUITY THROUGH A MODEL OF COMMUNITY ENGAGEMENT AND MOVEMENT LAWYERING USING THE LEGAL TOOLS OF POLICY, ADVOCACY AND IMPACT LITIGATION. WE IMAGINE A WORLD WHERE (1) WE ARE ALL FREE AND NOT CAGED IN PRISONS, JAILS, OR IMMIGRATION DETENTION; (2) HAVE EQUITABLE RIGHTS AND BENEFITS REGARDLESS OF OUR INCARCERATION OR IMMIGRATION STATUS; AND (3) ARE ABLE TO EXERCISE OUR COLLECTIVE POWER TO BUILD AND SUPPORT HEALTHY, ECONOMICALLY STABLE, AND VIBRANT COMMUNITIES.
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