Civic Intelligence

The Legal Aid Society -

EIN 94-2783401 • 501(c)3 • San Francisco, CA

Profile

LAS-ELCs mission is to advance justice and economic opportunity for poor and low-income people and their families at work, in school, and in the community. We use the full range of legal tools available to ensure all workers are afforded equal and fair treatment per local, state, and federal laws. Our staff and Board believe that work and workplace conditions are critical social determinants of health and work is essential to self-sufficiency, affords dignity, and facilitates civic engagement. LAS-ELC acts on these principles through a variety of strategies, including targeted community outreach and education; innovative partnerships with grassroots and public health entities; helplines; direct services clinics throughout the state; and administrative, court, or other representation. LAS-ELC serves diverse clients, many of whom experience illegal treatment because of their race, ethnicity, national origin, language preference/proficiency, gender, pregnancy, caregiving responsibilities,

180 Montgomery St Ste 600San Francisco, CA 94104

www.las-elc.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.18x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.35x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

75th percentile

20%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

5.4%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$26,300,907

Up $3,118,254 (+13%) from 2023

Liabilities

Up

$4,636,716

Up $454,706 (+11%) from 2023

Net Assets

Up

$21,664,191

Up $2,663,548 (+14%) from 2023

Revenue

Up

$13,326,463

Up $677,399 (+5.4%) from 2023

Expenses

Up

$10,684,179

Up $2,329,081 (+28%) from 2023

Net Income

Down

$2,642,284

Down $1,651,682 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $6,953,187Liabilities 2011: $544,960Net Assets 2011: $6,408,2272011Assets 2012: $6,857,937Liabilities 2012: $617,201Net Assets 2012: $6,240,7362012Assets 2013: $5,901,392Liabilities 2013: $633,891Net Assets 2013: $5,267,5012013Assets 2014: $5,792,317Liabilities 2014: $477,790Net Assets 2014: $5,314,5272014Assets 2015: $8,251,311Liabilities 2015: $575,762Net Assets 2015: $7,675,5492015Assets 2016: $9,399,390Liabilities 2016: $543,416Net Assets 2016: $8,855,9742016Assets 2017: $9,749,684Liabilities 2017: $693,280Net Assets 2017: $9,056,4042017Assets 2018: $10,087,165Liabilities 2018: $467,294Net Assets 2018: $9,619,8712018Assets 2019: $11,544,563Liabilities 2019: $568,991Net Assets 2019: $10,975,5722019Assets 2020: $13,553,744Liabilities 2020: $1,352,047Net Assets 2020: $12,201,6972020Assets 2021: $14,423,333Liabilities 2021: $441,714Net Assets 2021: $13,981,6192021Assets 2022: $18,746,755Liabilities 2022: $4,372,226Net Assets 2022: $14,374,5292022Assets 2023: $23,182,653Liabilities 2023: $4,182,010Net Assets 2023: $19,000,6432023Assets 2024: $26,300,907Liabilities 2024: $4,636,716Net Assets 2024: $21,664,1912024

Highlighted filing

2024

Assets$26,300,907
Liabilities$4,636,716
Net Assets$21,664,191

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,921,037Expenses 2011: $4,237,988Net Income 2011: -$316,9512011Revenue 2012: $4,257,295Expenses 2012: $4,384,043Net Income 2012: -$126,7482012Revenue 2013: $3,503,153Expenses 2013: $4,494,434Net Income 2013: -$991,2812013Revenue 2014: $4,134,193Expenses 2014: $4,087,167Net Income 2014: $47,0262014Revenue 2015: $6,957,209Expenses 2015: $4,596,187Net Income 2015: $2,361,0222015Revenue 2016: $6,319,201Expenses 2016: $5,138,776Net Income 2016: $1,180,4252016Revenue 2017: $5,846,718Expenses 2017: $5,718,178Net Income 2017: $128,5402017Revenue 2018: $6,027,818Expenses 2018: $5,407,383Net Income 2018: $620,4352018Revenue 2019: $6,852,459Expenses 2019: $5,496,758Net Income 2019: $1,355,7012019Revenue 2020: $7,882,520Expenses 2020: $6,656,395Net Income 2020: $1,226,1252020Revenue 2021: $8,989,326Expenses 2021: $7,212,200Net Income 2021: $1,777,1262021Revenue 2022: $8,997,105Expenses 2022: $8,380,810Net Income 2022: $616,2952022Revenue 2023: $12,649,064Expenses 2023: $8,355,098Net Income 2023: $4,293,9662023Revenue 2024: $13,326,463Expenses 2024: $10,684,179Net Income 2024: $2,642,2842024

Highlighted filing

2024

Revenue$13,326,463
Expenses$10,684,179
Net Income$2,642,284

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.3$4.64$21.7$13.3$10.7$2.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.2$4.18$19.0$12.6$8.36$4.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$4.37$14.4$9.00$8.38$0.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$0.44$14.0$8.99$7.21$1.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$1.35$12.2$7.88$6.66$1.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$0.57$11.0$6.85$5.50$1.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.47$9.62$6.03$5.41$0.62
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.75$0.69$9.06$5.85$5.72$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.40$0.54$8.86$6.32$5.14$1.18
2015Detailed filing. Detailed filing data is available for this year.$8.25$0.58$7.68$6.96$4.60$2.36
2014Summary only. Only limited summary data is available for this year.$5.79$0.48$5.31$4.13$4.09$0.05
2013Summary only. Only limited summary data is available for this year.$5.90$0.63$5.27$3.50$4.49$0.99
2012Summary only. Only limited summary data is available for this year.$6.86$0.62$6.24$4.26$4.38$0.13
2011Summary only. Only limited summary data is available for this year.$6.95$0.54$6.41$3.92$4.24$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$13,470,449
Mission and Program Overview

Mission

Legal Aid at Work partners with people to help them understand and assert their workplace rights. We also advocate for employment laws and systems that empower low-paid workers and marginalized communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$18,275,791$20,763,952▲ $2,488,161
Savings and Temporary Cash Investments$983,680$2,116,967▲ $1,133,287
Land, Buildings, and Equipment, Net$334,979$290,976▼ $44,003
Cash and Non-Interest-Bearing Accounts$259,849$249,996▼ $9,853
Prepaid Expenses and Deferred Charges$204,132$239,525▲ $35,393
Pledges and Grants Receivable$165,882$194,324▲ $28,442
Accounts Receivable$3,000$651▼ $2,349
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$23,182,653$26,300,907▲ $3,118,254
Other Assets Total$2,955,340$2,444,516▼ $510,824
Liabilities
Other Liabilities$3,095,004$2,598,788▼ $496,216
Accounts Payable and Accrued Expenses$1,017,753$1,494,466▲ $476,713
Deferred Revenue$69,253$543,462▲ $474,209
Total Liabilities$4,182,010$4,636,716▲ $454,706
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,978,708$16,895,160▲ $2,916,452
Net Assets With Donor Restrictions$5,021,935$4,769,031▼ $252,904
Total Net Assets Fund Balance$19,000,643$21,664,191▲ $2,663,548
Total Liabilities and Net Assets / Fund Balance$23,182,653$26,300,907▲ $3,118,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$249,333$143,548$392,881
Leasehold Improvements$41,643$15,892$57,535
Other Assets Org$2,444,516--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan GraffPresidentFT$244,596$57,041$301,637
Christopher HoDirector Origin Immg LaFT$182,002$69,494$251,496
Howard ChenVP HrFT$164,194$85,972$250,166
Elizabeth KristenDirector Gend Eq LGBTFT$158,476$63,702$222,178
Kevin CluneVP StrategyFT$168,600$48,630$217,230
Alison KanakeVP Recrumt HRFT$168,600$44,981$213,581
Sharon TermanDirector Work & FamilyFT$139,843$60,096$199,939
Ling YuanVP FinanceFT$168,600$27,411$196,011
Pilar Gonzales MoralesVP Prog LitigatFT$168,600$23,165$191,765
Galina KhunisSenior Acctg MgrFT$136,121$40,906$177,027
Kuo An HuangSen Acctg & HR MgrFT$132,816$31,838$164,654

Board Members and Trustees

NameTitle
Annette P CarnegieBoard Chair
Elizabeth J CabraserVice Chair
Laurence F PulgramVice Chair
Aaron KaufmannBoard Member
Adrianne De CastroBoard Member
Aelish M BaigBoard Member
Alicia M McKnightBoard Member
Allison B MoserBoard Member
Amy L BomseBoard Member
Annie Villanueva JeffersBoard Member
Barry S LevinBoard Member
Bryan SchwartzBoard Member
Catherine L FiskBoard Member
Christina CheungBoard Member
Christopher T HeffelfingerBoard Member
Christopher T MichelettiBoard Member
Craig C CorbittBoard Member
Daniel FeinbergBoard Member
Daniel J HerlingBoard Member
Dylan G SavageBoard Member
Eduardo E SantacanaBoard Member
Eric C WienerBoard Member
Felicia GilbertBoard Member
Hilary C KraseBoard Member
Hon Robert L DonderoBoard Member
Hon Thomas F Smegal JrBoard Member
J Bernard Alexander IIIBoard Member
Jahan C SagafiBoard Member
Jason C MarsiliBoard Member
Jennie Lee AndersonBoard Member
Jennifer LiuBoard Member
Jenny S YelinBoard Member
John R FooteBoard Member
John T MullanBoard Member
Joshua G KoneckyBoard Member
Joshua PeckBoard Member
Kenneth L GuernseyBoard Member
Kirt SwitzerBoard Member
Kristin A SnyderBoard Member
Laura K LinBoard Member
Linda M DardarianBoard Member
Lisa McCabe van KriekenBoard Member
Louise M McCabeBoard Member
Luann L SimmonsBoard Member
Matthew S KahnBoard Member
Mei DanBoard Member
Michael B DellBoard Member
Michael D SingerBoard Member
Michelle L RobertsBoard Member
Nathan E ShafrothBoard Member
Nicholas D FramBoard Member
Patrick M GlennBoard Member
Quyen L TaBoard Member
Rachael E MenyBoard Member
Rosemarie T RingBoard Member
Sara B BrodyBoard Member
Scott A FinkBoard Member
Sean Tamura-SatoBoard Member
Steven G ZieffBoard Member
Steven R LowenthalBoard Member
Supreeta SampathBoard Member
Virginia R VillegasBoard Member
Warrington ParkerBoard Member
William N HebertBoard Member
Wilmer J HarrisBoard Member
Ellen A FriedmanDirector
James M FinbergSecretary
James H AbramsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,323,871
Program Service Revenue
$1,262,184
Investment Income
$828,218
Other Revenue
$-87,810
All Other Contributions
$9,649,795
Change in Net Assets
$2,642,284

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$574,626Fair Market Value (FMV)
Other Non Cash Contri Table-$5,755Fair Market Value (FMV)
Total Noncash Contributions5$580,381-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,326,463
Revenue Not Reported on Form 990
$754,410
Total Revenue per Audited Statements
$14,080,873
Total Revenue per Form 990
$13,326,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,342,404
Other Expenses$2,154,698
Total Fundraising Expense$1,758,067
Grants and Similar Amounts Paid$187,077
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,871,872$655,330$594,952$5,122,154
Current Officers, Directors, Trustees, and Key Employees$191,765$659,758$518,868$1,370,391
Other Employee Benefits$623,793$108,768$90,703$823,264
Occupancy$469,498$87,348$76,430$633,276
Pension Plan Contributions$441,351$65,802$61,257$568,410
Payroll Taxes$304,028$86,661$67,496$458,185
Fees for Services Other$163,894$118,786$132,738$415,418
Information Technology$229,355$35,049$62,643$327,047
Interest$116,870$21,743$19,025$157,638
Office Expenses$87,287$15,477$25,951$128,715
Grants to Domestic Orgs$110,000--$110,000
Travel$87,386$11,521$2,791$101,698
Insurance$57,852$19,631$5,570$83,053
Grants to Domestic Individuals$77,077--$77,077
Depreciation Depletion$61,916$7,553$6,608$76,077
Fees for Services Accounting-$20,800-$20,800
Other Expenses$3,175$364$7,054$10,593
Conferences and Meetings$8,315--$8,315
All Other Expenses--$3,122$3,122
Advertising$48--$48
Total Functional Expenses$6,994,249$1,931,863$1,758,067$10,684,179

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,417,187
Expenses per Audited Statements$10,684,179
Total Expenses per Form 990$10,684,179
Expenses Not Reported on Form 990$733,008
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Burma Refugee Families & NewcOakland, CA-Partner/Subgrantee Unemplymnt Ins$15,000
Chinese Progressive AssociatiSan Francisco, CA-Partner/Subgrantee Unemplymnt Ins$15,000
Refugee & Immigrant TransitioSan Francisco, CA-Partner/Subgrantee Unemplymnt Ins$15,000
Watsonville Law CenterWatsonville, CA-Partner/Subgrantee Unemplymt Ins$15,000
Korean Immigrant Workers AdvLos Angeles, CA-Partner/SubgranteeUC Irvine- Priv L$12,500
Warehouse Worker Resource CenOntario, CA-Partner/SubgranteeUC Irvine- Priv L$12,500
Project SentinelSanta Clara, CA-Partner/Subgrantee Homeless Prevent$10,000
United Way of Stanislaus ContModesto, CA-Partner/Subgrantee Homeless Prevent$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$143,986
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Event$717,541-$39,340-
Total Events$717,541-$143,986$-143,986
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilility$2,051,323
Short-term operating lease liability$547,465
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
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 A, Line 1A

By resolution on 5/26/11 the Board of Directors ratified and confirmed that it had in the past and continued to delegate authority to the Executive Committee to act on its behalf in all matters except those specified in that resolution. At year-end 2024 the Executive Committee had 19 members.

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

990 draft copy presented and communicated to Audit Committee. Audit Committee approves form 990 after their review and a copy of form 990 made available to the Board after it's filed with IRS.

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

Each board member must sign and acknowledge LAAW's conflict of interest policy when joining the Board of Directors. These signed forms are kept on file.

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

Each year the Board of Directors review and approve ED's compensation in December for the following year.

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

Each year the Board of Directors review and approve officers and key employees compensation in December for the following year.

Form 990, Part VI, Section C, Line 19

The governing documents and policies are available upon written or verbal request. The tax returns are available to the public on organization website.

Filing and Contact Details

Filer

Filer Name
Legal Aid at Work
EIN
94-2783401
Phone
4158648848
Address
180 Montgomery St Ste 600, San Francisco, CA 94104

Signing Officer

Name
Ling Yuan
Title
VP Finance
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
73
Independent Board Members
73
Employees
58
Volunteers
120

Preparer

Firm
Brokstein & Associates CPAs LLP
Address
2300 Contra Costa Blvd Suite 230, Pleasant Hill, CA 94523
Preparer
Annise Brokstein
Phone
9259544477
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Annual event -non cash = $5755

Financial Statement Notes

Part X : FIN48 Footnote

The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2024 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Annual event expenses $144122 Investment expenses $14398

Part XII, Line 2D: Other expenses and losses per audited F/S

Investment expenses $14398 Annual event expense $144122 Annual event -non cash $-5893

Raw XML AppendixShowing 400 of 1,320 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/Desc0We, along with co-counsel, secured a $730,000 settlement for 23 Filipino workers who were trafficked into forced labor at a rural hospitality complex. Brought to the U.S. on H-2B visas, these workers were lured with false promises of fair wages, free housing, meals, and visa reimbursementonly to arrive and face extreme exploitation, poverty wages, and broken promises. After more than six years of relentless advocacy, we ensured that every worker received compensation for the harm they endured, reaffirming that no employer is above the law.We reached a historic nationwide settlement with the Department of Defense on behalf of over 30,000 LGBTQ+ veterans discharged under Dont Ask, Dont Tell. The settlement was secured alongside co- counsel at the Impact Fund, King & Spalding LLP, and Haynes and Boone, LLP. It streamlines the process for veterans to upgrade their discharge paperwork to honorable, removes stigmatizing references to their sexual orientation, and provides access to critical VA healthcare and other benefits.We helped set statewide legal precedents, like the groundbreaking decision we and our partners at the Law Offices of Daniel Ray Bacon obtained from the California Supreme Court in Bailey v. San Francisco District Attorneys Office. The Court unanimously held that a single use of the N-word by a coworker can constitute actionable racial harassment, offering stronger protections for employees across the stateWe represented a cook at a small-town restaurant in Northern California who endured relentless sexual harassment from her managersexual objectification, false sexual rumors, and a toxic work environment where co-workers branded her a whore. As a monolingual Spanish-speaking immigrant and a single mother of two children, she was afraid to report the abuse for fear of losing her job. After she finally came forward, the restaurant owner dismissed her as crazy, refused to intervene, and reduced her hours in retaliation.Through amicus advocacy, we helped secure a crucial victory in the California Supreme Court, blocking the Taxpayer Deception Act from the November ballot. The measure would have threatened vital programs, including recent improvements to Californias Paid Family Leave and Disability Insurance programs that we had previously helped pass that increased the benefit rates for Paid Family Leave and State Disability Insurance from 60% to 90% for most low-to-middle income workers.We provided individualized legal advice and counsel to nearly 3,000 workers in the past year, including through 273 Workers Rights Clinics we operated out of 13 locations across the state. We operate our clinics in close partnership with 8 law schools, 145+ law students, 100 volunteer attorneys, and 11 community- based organizations.
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