Form 990 for tax year 2023
Filed by LEGAL ASSISTANCE TO THE ELDERLY INC.
Totals
- Total revenue
- $5,368,971
- Total expenses
- $5,139,870
- Contributions and grants received
- $5,218,773
- Grants paid
- $0
- Program service revenue
- $89,466
- Investment income
- $0
- Other revenue
- $60,732
- Total assets, end of year
- $3,894,971
- Total liabilities, end of year
- $2,065,976
- Net assets or fund balances, end of year
- $1,828,995
- Program services expenses (Part IX)
- $4,379,990
- Management and general expenses
- $608,842
- Fundraising expenses
- $151,038
- Program service expenses (Part III)
- $4,379,990
Program services were 85.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$4,963,878
-
1f · All other contributions, gifts and grants
$254,895
-
2a · Program service revenue: Legal fee income
total $89,466 · related or exempt $89,466
-
3 · Investment income
total $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$47,085
-
8b · Fundraising events: direct expenses
$11,920
-
8c · Net income from fundraising events
total $35,165
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Other Income
total $25,567 · related or exempt $25,567
-
11e · Other revenue, total
$25,567
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $304,506 · program services $214,336 · management and general $63,355 · fundraising $26,815
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $3,007,580 · program services $2,677,165 · management and general $255,714 · fundraising $74,701
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $529,221 · program services $462,010 · management and general $50,805 · fundraising $16,406
-
10 · Payroll taxes
total $261,605 · program services $228,381 · management and general $25,114 · fundraising $8,110
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $45,600 · management and general $45,600
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $271,301 · program services $271,301
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $18,425 · program services $11,315 · management and general $6,510 · fundraising $600
-
15 · Royalties
total $0
-
16 · Occupancy
total $196,223 · program services $175,457 · management and general $20,766
-
17 · Travel
total $17,279 · program services $6,950 · management and general $10,263 · fundraising $66
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $30,241 · program services $26,530 · management and general $3,711
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $40,507 · program services $40,290 · management and general $217
-
24a · Other expenses: Client costs
total $82,208 · program services $82,208
-
24b · Other expenses: Office supplies
total $58,976 · program services $36,813 · management and general $20,703 · fundraising $1,460
-
24c · Other expenses: Consultants
total $51,933 · program services $13,791 · management and general $25,679 · fundraising $12,463
-
24d · Other expenses: Legal research resources
total $46,896 · program services $46,896
-
24e · All other expenses
total $177,369 · program services $86,547 · management and general $80,405 · fundraising $10,417
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $200 · end of year $200
-
2 · Savings and temporary cash investments
beginning of year $1,952,154 · end of year $2,073,419
-
3 · Pledges and grants receivable
beginning of year $1,080,247 · end of year $719,870
-
4 · Accounts receivable
end of year $5,400
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $47,557 · end of year $60,561
-
10a · Land, buildings and equipment: cost or other basis
$114,188
-
10b · Land, buildings and equipment: accumulated depreciation
$114,188
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $1,146,914 · end of year $1,035,521
-
17 · Accounts payable and accrued expenses
beginning of year $1,498,246 · end of year $1,048,437
-
25 · Other liabilities
beginning of year $1,128,932 · end of year $1,017,539
-
27 · Net assets without donor restrictions
beginning of year $1,194,064 · end of year $1,325,345
-
28 · Net assets with donor restrictions
beginning of year $405,830 · end of year $503,650
Mission and programs · 2023
Mission
LAE's mission is to protect and advance the right of San Franciscos seniors and adults with disabilities to be housed, healthy, financially stable, and safe. We provide free legal services to San Francisco seniors and adults with disabilities living in San Francisco.
-
LAE's mission is to protect and advance the right of San Franciscos seniors and adults with disabilities to be housed, healthy, financially stable, and safe. We provide free legal services to San Francisco seniors and adults with disabilities living in San Francisco. During the 2023-24 fiscal year Legal Assistance to the Elderly provided legal advice and/or representation to over 1850 clients. Most clients are long-term San Francisco residents, who have given decades of their lives to making the city the vibrant and diverse place that it is today. Our client base in 2023-24 was a majority BIPOC: 21% Asian, 16% African American/Black, 17% Latinx, 2% Native American, 8% Other and 36% white. About 90% of our clients are seniors and 10% are adults with disabilities. A majority of our clients identify as women (54%) and 11% identify as LGBTQ. About 60% of our clients are living with a disability and 13% are homebound or in a medical facility. Many clients face barriers created by language, culture, and immigration status. Twenty percent of clients are non-English speakers: primarily monolingual Chinese speakers and monolingual Spanish speakers. Our clients are also overwhelmingly low income: 55% of our clients have incomes of less than $1,518 per month (or 125% of the Federal Poverty level). Using HUDs income levels for San Francisco, 95% of our clients are considered very low or extremely low-income. This financial vulnerability means that our clients are often separated from homelessness or institutionalization only by the loss of one paycheck or benefit check, or by a worsening health condition. During this fiscal year we have assisted clients in the legal areas including: housing preservation/eviction defense, end of life planning, consumer debt defense, healthcare advocacy, income maintenance/ public benefits (Social Security, Supplemental Security Income, pensions, etc.), and physical and financial abuse protection. We also were funded as the lead agency for the Excelsior Legal Collaborative (ELC), which is providing legal services to San Francisco's Southwest Neighborhoods and focuses its work on housing preservation/eviction defense, workers' rights, and immigration.
Expenses $4,379,990
As filed on the 2023 return.
Listed in Part VII
-
Laura Chiera
Executive Dir.
- Total calculated
- $160,431
- From this org
- $160,431
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
Schedule J breakdown matched by us
- Base
- $160,431
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $160,431
-
Thomas Drohan
Director of Litigation
- Total calculated
- $144,075
- From this org
- $144,075
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
-
Barbara Lam
Superv. Attorney
- Total calculated
- $117,275
- From this org
- $117,275
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
-
Monica Castillo
Superv. Attorney
- Total calculated
- $113,254
- From this org
- $113,254
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
-
Judy Hitchcock
Sr. Staff Atty
- Total calculated
- $109,549
- From this org
- $109,549
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
-
Darren Orr
Superv. Attorney
- Total calculated
- $104,065
- From this org
- $104,065
- From related orgs
- $0
- Other
- $0
- Hours/week
- 38
-
Mischelle Mandel
President
- Total calculated
- $0
- Hours/week
- 1
-
Roger B Levin
Director
- Total calculated
- $0
- Hours/week
- 1
-
Hannah Kim
Director
- Total calculated
- $0
- Hours/week
- 1
-
Jennifer Johnson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Donna Seid
Vice President
- Total calculated
- $0
- Hours/week
- 1
-
Keith Rockmael
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Nicole C Kelly
Director
- Total calculated
- $0
- Hours/week
- 1
-
Matthew Brinegar
Director
- Total calculated
- $0
- Hours/week
- 1
-
Vanessa Pena-Hallinan
Director
- Total calculated
- $0
- Hours/week
- 1
-
Isaac Safier
Director
- Total calculated
- $0
- Hours/week
- 1
-
Vanessa Deniston
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 10 March 2025
- IRS schema version
- 2023v6.0
- Source object
- 202540699349300349
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.