Civic Intelligence

Eastside Legal Assistance Program

990 • Fiscal year 2013 • EIN 91-1471384

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 14, 2014

1510 140th Ave NE Room Suite 11098005

(425) 747-7274

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.11x

Higher debt load relative to assets than 60% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

92nd percentile

67%

Faster asset growth than 92% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$223,888

Up $89,698 (+67%) from 2012

Net Assets

Up

$198,603

Up $84,230 (+74%) from 2012

Liabilities

Up

$25,285

Up $5,468 (+28%) from 2012

Revenue

$480,380

No earlier filing loaded for comparison.

Expenses

Up

$396,780

Up $66,085 (+20%) from 2012

Net Income

$83,600

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $75,736Liabilities 2010: $7,121Net Assets 2010: $68,6152010Assets 2011: $147,254Liabilities 2011: $16,888Net Assets 2011: $130,3662011Assets 2012: $134,190Liabilities 2012: $19,817Net Assets 2012: $114,3732012Assets 2013: $223,888Liabilities 2013: $25,285Net Assets 2013: $198,6032013Assets 2014: $204,989Liabilities 2014: $21,450Net Assets 2014: $183,5392014Assets 2015: $191,896Liabilities 2015: $39,528Net Assets 2015: $152,3682015Assets 2017: $258,450Liabilities 2017: $50,019Net Assets 2017: $208,4312017Assets 2018: $344,807Liabilities 2018: $45,981Net Assets 2018: $298,8262018Assets 2019: $390,237Liabilities 2019: $83,441Net Assets 2019: $306,7962019Assets 2020: $512,919Liabilities 2020: $188,016Net Assets 2020: $324,9032020Assets 2021: $347,753Liabilities 2021: $236,634Net Assets 2021: $111,1192021Assets 2022: $810,812Liabilities 2022: $479,315Net Assets 2022: $331,4972022Assets 2023: $803,952Liabilities 2023: $378,084Net Assets 2023: $425,8682023Assets 2024: $972,465Liabilities 2024: $348,431Net Assets 2024: $624,0342024

Highlighted filing

2013

Assets$223,888
Liabilities$25,285
Net Assets$198,603

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $231,7092010Expenses 2011: $270,9762011Expenses 2012: $330,6952012Revenue 2013: $480,380Expenses 2013: $396,780Net Income 2013: $83,6002013Revenue 2014: $525,408Expenses 2014: $540,472Net Income 2014: -$15,0642014Revenue 2015: $568,913Expenses 2015: $566,906Net Income 2015: $2,0072015Revenue 2017: $870,638Expenses 2017: $792,812Net Income 2017: $77,8262017Revenue 2018: $993,328Expenses 2018: $902,933Net Income 2018: $90,3952018Revenue 2019: $1,125,507Expenses 2019: $1,117,537Net Income 2019: $7,9702019Revenue 2020: $1,940,689Expenses 2020: $1,922,582Net Income 2020: $18,1072020Revenue 2021: $1,679,319Expenses 2021: $1,893,105Net Income 2021: -$213,7862021Revenue 2022: $2,443,467Expenses 2022: $2,223,089Net Income 2022: $220,3782022Revenue 2023: $1,922,199Expenses 2023: $1,827,828Net Income 2023: $94,3712023Revenue 2024: $2,466,806Expenses 2024: $2,268,640Net Income 2024: $198,1662024

Highlighted filing

2013

Revenue$480,380
Expenses$396,780
Net Income$83,600
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 14, 2014
Return Version
2013v3.1
Gross Receipts
$508,757
Mission and Program Overview

Mission

The Eastside Legal Assistance Program ELAP is a 501c3 non-profit agency that provides access to justice through free or low cost civil legal aid to low income residents of East and Northeast King County Washington and domestic violence legal aid throughout King County.

Eastside Legal Assistance Program ELAP is a nonprofit organization dedicated to making the legal system more accessible to those most in need by providing free or low-cost yet high quality civil legal services to low-income residents of East and Northeast King County, Washington and domestic violence legal aid throug

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$90,291$155,236▲ $64,945
Accounts Receivable$33,009$58,995▲ $25,986
Land, Buildings, and Equipment, Net$9,150$7,285▼ $1,865
Total Assets$134,822$223,888▲ $89,066
Other Assets Total$2,372$2,372→ $0
Liabilities
Accounts Payable and Accrued Expenses$10,234$17,785▲ $7,551
Deferred Revenue$3,500$7,500▲ $4,000
Other Liabilities$6,083--
Total Liabilities$19,817$25,285▲ $5,468
Net Assets / Fund Balance
Unrestricted Net Assets$115,005$193,603▲ $78,598
Temporarily Rstr Net Assets-$5,000-
Total Net Assets Fund Balance$115,005$198,603▲ $83,598
Total Liabilities and Net Assets / Fund Balance$134,822$223,888▲ $89,066

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,285$31,003$38,288
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin PlachyPresident
Ashley LockeVice President
Stan KehlExecutive Director
Courtney CohenTrustee
Dan MenserTrustee
Emily SchlesingerTrustee
Evangeline StrattonTrustee
Jessica CohenTrustee
Judy JennisonTrustee
Neeta SaranTrustee
Rhys FarrenTrustee
Stacy QuanTrustee
Susanne AnnandTrustee
Tom McDadeTrustee
Doug McDanielTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,691
Program Service Revenue
$298,156
Investment Income
$140
Other Revenue
$141,393
All Other Contributions
$40,691
Change in Net Assets
$83,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,262
Other Expenses$103,518
Total Fundraising Expense$8,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,405--$192,405
Current Officers, Directors, Trustees, and Key Employees$23,772$22,208$5,103$51,083
Occupancy$26,602$6,651-$33,253
Other Employee Benefits$23,715$3,815$589$28,119
Payroll Taxes$18,263$2,938$454$21,655
Fees for Services Other$12,334$7,479$1,770$21,583
All Other Expenses$11,647-$126$11,773
Fees for Services Accounting$3,808$2,445-$6,253
Office Expenses$5,127$352$500$5,979
Information Technology$3,499$373-$3,872
Travel$2,360$1,169-$3,529
Other Expenses$2,411$804-$3,215
Depreciation Depletion-$1,865-$1,865
Insurance$1,504$213-$1,717
Advertising-$573-$573
Total Functional Expenses$337,084$51,154$8,542$396,780
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$169,770
Fundraising Direct Expenses$28,377
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$169,770$169,770$5,463$164,307
Total Events$169,770$169,770$28,377$141,393
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Payroll taxes payable-
Credit cards payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 Section B, Line Line 7-B

The Board sets the compensation for the Executive Director based upon a review by the Board of comparable salaries for the area and on the financial situation of ELAP

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

The Executive Director shall present Form 990 to the Board of Directors for review and approval, prior to submission of the form to the Internal Revenue Service. Each member of the Board of Directors, shall receive a copy of Form 990 prior to the review and approval of the form.

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

Board members are to disclose in writing to the entire board if they, or any member of their immediate families, or any organization with which they are affiliated, presently transacts business with Eastside Legal Assistance Program ELAP or might reasonable be expected to do so in the future.

Form 990, Part VI, Section Section C, Line Line 19

Form 990 and Form 1023 are available to the public upon request. Copies will be provided immediately in the case of in-person request. Written requests, including email or fax, or those by phone will be honored by directing the requests to our website. The current Form 990 as well as for the previous 5 years, not including Form 1023, conflict of interest policy, and annual report can be found on the organizations website in Adobe format. We reserve the right to charge a reasonable copy fee.

Filing and Contact Details

Filer

EIN
91-1471384
Phone
4257477274

Signing Officer

Name
Stan Kehl
Title
Executive Director
Phone
4257477274
Signed
2014-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stan Kehl
Formed
1989
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
14
Employees
9

Preparer

Preparer
Blue Goulding
Phone
3604806475
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 55,876, Grants and allocations 0, Revenue 0 Referrals - Many clients who contact ELAP either need other services or do not qualify for ELAPs services. ELAP provides referrals to other legal services providers with specialized expertise or who do not have income limits where clients exceed 200 percent of the Federal poverty level. ELAP also provides referrals to 2-1-1 and social service agencies when the callers issue is not legal in nature. Referrals are provided by ELAPs staff and volunteers during regular telephone hours 10-1 M-F supplemented by a 24 hour voice mail system.

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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0The Eastside Legal Assistance Program ELAP is a 501c3 non-profit agency that provides access to justice through free or low cost civil legal aid to low income residents of East and Northeast King County Washington and domestic violence legal aid throughout King County.
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IRS990/OperateHospitalInd0false
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IRS990/PrincipalOfficerNm0Stan Kehl
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IRS990/ProgramServiceRevenueGrp/Desc1Other income
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11993
IRS990/ProgSrvcAccomActy2Grp/Desc0Clinics and Lectures - ELAP operates twenty legal clinics staffed by intake and attorney volunteers. Clients receive thirty to forty-five minute appointments for free legal advice and consultation on their civil legal issues. There are eight general law clinics handling any civil legal issue, four specialty clinics for family law / domestic violence, multilingual clients who speak Russian, Ukranian, or Spanish, Immigration, and Bankruptcy. ELAP also organizes and conducts many free lectures at senior centers, social service agencies, community centers, and other locations. Topics covered by volunteer attorneys at these lectures include will preparation, probate, family law, bankruptcy, consumer fraud, and other issues of importance to the public.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt066267
IRS990/ProgSrvcAccomActy3Grp/Desc0Client Plus and Direct Representation - Limited individual assistance beyond the advice and counsel provided at the legal clinics is available from volunteer attorneys. This may involve writing letters, reviewing documents and making phone calls for a client. This also includes the Wills Project where clients receive basic documents such as wills, physicians directives, etc. Direct representation is provided in some cases by volunteer attorneys, which involves providing more complete legal services at no charge to the client.
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IRS990/ReconcilationRevenueExpnssAmt083600
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Credit cards payable
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IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleG/LicensedStatesCd0WA
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.35$0.62$2.47$2.27$0.20
2023Summary only. Only limited summary data is available for this year.$0.80$0.38$0.43$1.92$1.83$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.48$0.33$2.44$2.22$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.24$0.11$1.68$1.89$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.19$0.32$1.94$1.92$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.08$0.31$1.13$1.12$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.05$0.30$0.99$0.90$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.05$0.21$0.87$0.79$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.04$0.15$0.57$0.57$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$0.53$0.54$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.20$0.48$0.40$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.02$0.11$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.13$0.27
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.01$0.07$0.23
Peer Organizations

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