Civic Intelligence

The Legal Aid Society - Employment Law Center

990 • Fiscal year 2017 • EIN 94-2783401

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 04, 2018

180 Montgomery St Ste 600San Francisco, CA 94104

(415) 864-8848

Siviq Scores

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

Liabilities / Assets

36th percentile

0.07x

Higher debt load relative to assets than 36% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

48th percentile

2.2%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

77th percentile

$203,759

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

49th percentile

3.7%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-7.5%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$9,749,684

Up $350,294 (+3.7%) from 2016

Net Assets

Up

$9,056,404

Up $200,430 (+2.3%) from 2016

Liabilities

Up

$693,280

Up $149,864 (+28%) from 2016

Revenue

Down

$5,846,718

Down $472,483 (-7.5%) from 2016

Expenses

Up

$5,718,178

Up $579,402 (+11%) from 2016

Net Income

Down

$128,540

Down $1,051,885 (-89%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$9,749,684
Liabilities$693,280
Net Assets$9,056,404

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$5,846,718
Expenses$5,718,178
Net Income$128,540
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 4, 2018
Return Version
2017v2.2
Gross Receipts
$6,009,356
Mission and Program Overview

Mission

Legal Aid at Work is a nonprofit legal services organization that fights for the rights of low-wage workers and their communities. Its programs conduct outreach, provide direct legal services to thousands of people each year, engages in litigation, and advocate for policies that strengthen their workplace rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,810,889$3,761,428▲ $950,539
Investments in Publicly Traded Securities$3,253,663$2,994,088▼ $259,575
Savings and Temporary Cash Investments$1,060,078$1,483,763▲ $423,685
Pledges and Grants Receivable$1,754,457$1,165,748▼ $588,709
Land, Buildings, and Equipment, Net$197,130$136,729▼ $60,401
Prepaid Expenses and Deferred Charges$125,587$123,833▼ $1,754
Accounts Receivable$142,222$28,731▼ $113,491
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$9,399,390$9,749,684▲ $350,294
Other Assets Total$55,364$55,364→ $0
Liabilities
Accounts Payable and Accrued Expenses$371,575$530,499▲ $158,924
Other Liabilities$171,841$161,279▼ $10,562
Deferred Revenue-$1,502-
Total Liabilities$543,416$693,280▲ $149,864
Net Assets / Fund Balance
Temporarily Rstr Net Assets$6,794,828$7,120,858▲ $326,030
Unrestricted Net Assets$2,061,146$1,935,546▼ $125,600
Total Net Assets Fund Balance$8,855,974$9,056,404▲ $200,430
Total Liabilities and Net Assets / Fund Balance$9,399,390$9,749,684▲ $350,294

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$122,189$327,742$449,931
Leasehold Improvements$14,540$31,860$46,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan GraffPresidentFT$177,902$25,857$203,759
Diane WebbChief Program OfficerFT$163,190$39,472$202,662
Christopher HoSenior Staff AttorneyFT$152,400$36,771$189,171
William McNeillSenior Staff AttorneyFT$172,147$10,318$182,465
Howard ChenCOOFT$118,992$35,924$154,916
Michael GaitleySr. Staff AttorneyFT$123,350$17,270$140,620
Jinny KimSr. Staff AttorneyFT$115,151$23,872$139,023
Sharon TermanSr. Staff AttorneyFT$107,287$28,970$136,257
Elizabeth KristenSr. Staff AttorneyFT$123,543$8,613$132,156

Board Members and Trustees

NameTitle
William N HebertChair
Elizabeth J CabraserVice Chair
Harrison Buzz FrahnVice Chair
Hon James L WarrenVice Chair
Laurence F PulgramVice Chair
Aaron KaufmannBoard Member
Amy L BomseBoard Member
Ana I de AlbaBoard Member
Annette P CarnegieBoard Member
Barry S LevinBoard Member
Bryan SchwartzBoard Member
Catherine L FiskBoard Member
Cecily A DumasBoard Member
Christopher T HeffelfingerBoard Member
Christopher T MichelettiBoard Member
Craig C CorbittBoard Member
Daniel FeinbergBoard Member
Daniel J HerlingBoard Member
Darin W SnyderBoard Member
David F GrossBoard Member
David KaufmanBoard Member
Ellen A FriedmanBoard Member
Felicia M MedinaBoard Member
Hon Thomas F Smegal JrBoard Member
Jack P DiCanioBoard Member
Jack W LeeBoard Member
Jack W LondenBoard Member
Jacqueline E MottekBoard Member
James M StrotherBoard Member
John P FlynnBoard Member
John R FooteBoard Member
Joshua G KoneckyBoard Member
Karen E SilvermanBoard Member
Kenneth L GuernseyBoard Member
Kevin B CluneBoard Member
Linda M DardarianBoard Member
Lisa M van KriekenBoard Member
Lori A SchechterBoard Member
Louise M McCabeBoard Member
Madeline ChunBoard Member
Marc A LacknerBoard Member
Mark R LevieBoard Member
Mark S ZemelmanBoard Member
Mary Jo C ShartsisBoard Member
Michael D SingerBoard Member
Michael GW LeeBoard Member
Nathan E ShafrothBoard Member
Peter L CrudoBoard Member
Rachael E MenyBoard Member
Richard F MunzingerBoard Member
Richard R PatchBoard Member
Richard SaveriBoard Member
Robert M DellBoard Member
Rosemarie T RingBoard Member
Roxane A PolidoraBoard Member
Samuel R MillerBoard Member
Sara B BrodyBoard Member
Scott A FinkBoard Member
Stanley D SaltzmanBoard Member
Steven G ZieffBoard Member
Steven R LowenthalBoard Member
Thad A DavisBoard Member
Wondie RussellBoard Member
James M FinbergSecretary
James H AbramsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Robert Half Management ResourcesAccounting servicesPO Box 743295, Los Angeles, CA 90074$130,404
Revenue and Support

Revenue Composition

Contributions and Grants
$3,760,225
Program Service Revenue
$2,016,579
Investment Income
$83,073
Other Revenue
$-13,159
All Other Contributions
$3,052,739
Change in Net Assets
$128,540

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$63,353Fair Market Value (FMV)
Total Noncash Contributions3$63,353-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,831,639
Revenue Not Reported on Financial Statements
$15,079
Revenue Not Reported on Form 990
$485,518
Total Revenue per Audited Statements
$6,317,157
Total Revenue per Form 990
$5,846,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,192,159
Other Expenses$1,424,689
Total Fundraising Expense$634,531
Grants and Similar Amounts Paid$101,330
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,043,383$147,293$314,580$2,505,256
Current Officers, Directors, Trustees, and Key Employees$663,959$215,190$59,855$939,004
Fees for Services Other$289,324$175,156$26,525$491,005
Other Employee Benefits$309,323$35,678$66,847$411,848
Occupancy$280,529$34,435$34,437$349,401
Payroll Taxes$169,014$32,241$32,612$233,867
Office Expenses$110,171$10,700$17,312$138,183
Information Technology$95,669$6,990$6,760$109,419
Pension Plan Contributions$80,760$5,881$15,543$102,184
Travel$74,503$3,773$443$78,719
Grants to Domestic Orgs$73,696--$73,696
Depreciation Depletion$40,000$15,401$5,000$60,401
Insurance$30,090$12,243$1,769$44,102
Other Expenses$28,780$6,599$772$29,552
Grants to Domestic Individuals$27,634--$27,634
Advertising$20,234$190$75$20,499
Fees for Service Investment Mgmnt Fees-$15,079-$15,079
Conferences and Meetings$9,294$425-$9,719
Total Functional Expenses$4,366,373$717,274$634,531$5,718,178

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,116,727
Total Expenses per Form 990$5,718,178
Expenses per Audited Statements$5,703,099
Expenses Not Reported on Form 990$413,628
Expenses Not Reported on Financial Statements$15,079
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Center for Workers RightsSacramento, CA501c3Community legal services$67,696
Casa FamiliarSan Ysidro, CA501c3Community legal services$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$123,687
Fundraising Gross Income$75,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$635,910$75,000-$75,000
Total Events$635,910$75,000$123,687$-48,687
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
Deferred rent$161,279
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 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, Line 1A: Explanation of Delegated Broad Authority to Committee

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 2017 the Executive Committee had 50 members.

Form 990, Part VI, Line 11B: Form 990 Review Process

990 draft copy will be presented and communicated to Finance Committee(FC). FC approve form 990 after their review and a copy of form 990 will be presented to the Board after it's filed with IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each member and staff must sign and acknowledge LAAW's conflict of interest policy when hire. A copy of the signed policy is placed in staff's personnel file.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

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
Howard Chen
Title
COO
Signed
2018-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Graff
Formed
1981
Legal Domicile
CA
Voting Board Members
65
Independent Board Members
65
Employees
49
Volunteers
126

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Form 990, Part IIIStatement of Program Service Accomplishments 4aLAAWs three largest legal service areas are Direct Services, Enforcement and Impact Litigation, and Outreach and Education.Direct Legal ServicesIn 2017, LAAW provided free legal information and counseling through clinics, helplines, and limited representation to thousands of low-income Californians through our Workers Rights Clinic, Wage Claim Clinic, Disability Rights Clinic, and various legal helplines, as described below, which collectively assist 2,000 to 3,000 workers across the state each year: a. Clinics:i. Workers Rights ClinicsOur Workers Rights Clinics generally operate weekday evenings in underserved communities at 10 different sites throughout California, including: San Francisco (two locations), the Berkeley/Oakland border, Fresno, Santa Ana, Sacramento/Davis, Watsonville, East Palo Alto, and San Diego, and San Bernardino. We also recently laid the groundwork to launch an eleventh Workers Rights Clinic site in South Central Los Angeles. Workers unable to attend an in-person clinic are assisted via weekly phone-in clinics. In 2017, approximately 80 law students and 103 volunteer attorneys participated in over 159 Workers Rights Clinics across the state. At each clinic, trained student counselors conduct intakes with the many clients that appear in person, confer with supervising attorneys to analyze the legal issues arising from that intake, and then provide clients with information, suggest possible solutions, and make relevant referrals as appropriate. Counselors serve an additional and important function: to inform clients when they do not have legal recourse for their problem, while acknowledging clients expressed feelings that they were not treated fairly. The Workers Rights Clinic model relies on volunteers and partnerships with law schools and community organizations. Our Workers Rights Clinic partners are U.C. Berkeleys School of Law, U.C. Davis School of Law, U.C. Hastings College of the Law, and U.C. Irvine School of Law; Stanford School of Law; the University of the Pacific McGeorge School of Law; the University of San Diego, the University of California Los Angeles; as well as East Bay Community Law Center; Central California Legal Services; Legal Aid Society of Orange County; and the Watsonville Law Center, the Los Angeles Black Workers Center, among others. ii. Wage Claim ClinicHeld at San Francisco and Oakland California Labor Commissioners Office locations. The Wage Claim Clinic helps victims of wage theft calculate unpaid wages and complete wage claim forms. In 2017, LAAW attorneys and approximately 39 legal advocates made 30 appearances before the Labor Commissioner at either wage claim conferences or hearings and 26 appearances before the California Uninsurance Appeals Board at unemployment insurance appeal hearings on behalf of indigent and low-wage workers and recently unemployed or disabled workers, successfully secured benefits in 96% of the cases. The wage hearing appearances resulted in favorable judgments, totaling nearly $313,281.27. Several other claims were resolved through negotiated settlements, which produced a total of nearly $156,762.26 in monetary damages to workers for wage and hour violations. In 2017 the Wage Program continued its new project to assist construction workers record mechanics liens on properties when they are underpaid or not paid at all, for the work they perform.iii. Workers Rights Disability Law Clinic: Held at the Ed Roberts Campus, a universally-accessible transit-oriented disability services hub in Berkeley. The Workers Rights Disability Law Clinics services are tailored to the needs of clients with disabilities, who receive information, evaluation, advice, and representation when appropriate, on matters regarding reasonable accommodation and disability-based discriminatory treatment or practices. iv. Legal HelplinesIn addition to the clinics, LAAW operates three legal helplines

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has evaluated its current tax positions as of December 31, 2017 and is not aware of any significant uncertain tax positions for which a reserve would be necessary

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt500
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt530
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt540
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt550
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt560
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt570
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt580
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt590

Document Assets

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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
2017Detailed filing. Detailed filing data is available for this year.$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