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Nonprofiteer
← LEGAL FOUNDATION OF WASHINGTON

Form 990 for tax year 2023

Filed by LEGAL FOUNDATION OF WASHINGTON.

Totals

Total revenue
$46,770,626
Total expenses
$31,559,184
Contributions and grants received
$43,815,039
Grants paid
$29,388,845
Program service revenue
$0
Investment income
$1,535,506
Other revenue
$1,420,081
Total assets, end of year
$62,808,379
Total liabilities, end of year
$29,367,590
Net assets or fund balances, end of year
$33,440,789
Program services expenses (Part IX)
$30,453,490
Management and general expenses
$612,585
Fundraising expenses
$493,109
Program service expenses (Part III)
$30,453,490

Program services were 96.5% 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.

  • 1c · Fundraising events

    $271,311

  • 1e · Government grants (contributions)

    $8,123,015

  • 1f · All other contributions, gifts and grants

    $35,420,713

  • 3 · Investment income

    total $1,482,533 · excluded $1,482,533

  • 7a · Gross sales of assets other than inventory

    securities $52,973

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $52,973

  • 7d · Net gain or loss

    total $52,973 · excluded $52,973

  • 8a · Fundraising events: gross income

    $42,842

  • 8a · Fundraising events: contributions included on line 1c

    $271,311

  • 8b · Fundraising events: direct expenses

    $127,278

  • 8c · Net income from fundraising events

    total -$84,436 · excluded -$84,436

  • 11a · Other revenue: CY PRES AWARDS

    total $1,504,517 · related or exempt $1,504,517

  • 11e · Other revenue, total

    $1,504,517

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $29,388,845 · program services $29,388,845

  • 5 · Compensation of officers, directors and key employees

    total $202,838 · program services $81,335 · management and general $70,842 · fundraising $50,661

  • 7 · Other salaries and wages

    total $885,121 · program services $354,919 · management and general $309,133 · fundraising $221,069

  • 8 · Pension plan contributions

    total $34,096 · program services $13,672 · management and general $11,908 · fundraising $8,516

  • 9 · Other employee benefits

    total $83,295 · program services $33,400 · management and general $29,091 · fundraising $20,804

  • 10 · Payroll taxes

    total $80,229 · program services $32,171 · management and general $28,020 · fundraising $20,038

  • 11b · Fees: legal

    total $3,996 · management and general $3,996

  • 11c · Fees: accounting

    total $36,600 · management and general $36,600

  • 11d · Fees: lobbying

    total $72,405 · program services $72,405

  • 11g · Fees: other

    total $172,187 · program services $161,381 · management and general $8,390 · fundraising $2,416

  • 14 · Information technology

    total $75,444 · program services $30,014 · management and general $18,941 · fundraising $26,489

  • 16 · Occupancy

    total $191,416 · program services $71,740 · management and general $59,959 · fundraising $59,717

  • 19 · Conferences, conventions and meetings

    total $48,727 · program services $38,569 · management and general $7,347 · fundraising $2,811

  • 22 · Depreciation, depletion and amortization

    total $18,941 · program services $7,165 · management and general $6,030 · fundraising $5,746

  • 23 · Insurance

    total $17,553 · management and general $17,553

  • 24a · Other expenses: INTERPRETATION SERVICES

    total $89,985 · program services $89,985

  • 24b · Other expenses: FUNDRAISING & OUTREACH

    total $70,839 · fundraising $70,839

  • 24c · Other expenses: GRANTEE SUPPORT

    total $69,078 · program services $69,078

  • 24d · Other expenses: BANK FEES

    total $3,723 · management and general $1,746 · fundraising $1,977

  • 24e · All other expenses

    total $13,866 · program services $8,811 · management and general $3,029 · fundraising $2,026

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $268,041 · end of year $9,228,004

  • 2 · Savings and temporary cash investments

    beginning of year $3,055,734 · end of year $14,575,588

  • 3 · Pledges and grants receivable

    beginning of year $4,789,025 · end of year $8,971,915

  • 4 · Accounts receivable

    beginning of year $7,000 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $51,161 · end of year $86,325

  • 10a · Land, buildings and equipment: cost or other basis

    $139,737

  • 10b · Land, buildings and equipment: accumulated depreciation

    $108,500

  • 10c · Land, buildings and equipment, net

    beginning of year $47,368 · end of year $31,237

  • 11 · Investments: publicly traded securities

    beginning of year $20,146,684 · end of year $29,623,009

  • 15 · Other assets

    beginning of year $209,531 · end of year $292,301

  • 17 · Accounts payable and accrued expenses

    beginning of year $100,257 · end of year $78,707

  • 18 · Grants payable

    beginning of year $10,675,071 · end of year $28,991,656

  • 19 · Deferred revenue

    beginning of year $148,531 · end of year $214,650

  • 25 · Other liabilities

    beginning of year $209,943 · end of year $82,577

  • 27 · Net assets without donor restrictions

    beginning of year $16,285,958 · end of year $32,647,112

  • 28 · Net assets with donor restrictions

    beginning of year $1,154,784 · end of year $793,677

Mission and programs · 2023

Mission

EQUAL JUSTICE FOR LOW INCOME PEOPLE.

  • THE ORGANIZATION PROVIDED GRANTS TO PROGRAMS THAT ARE COMMITTED TO PROVIDING EQUAL ACCESS TO THE CIVIL JUSTICE SYSTEM FOR THE POOR IN WASHINGTON STATE.

    Expenses $30,453,490 · Grants $29,388,845 · Revenue $1,504,517

As filed on the 2023 return.

Listed in Part VII

  • Candelaria Murillo

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Sean Davis

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Juli Farris

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Gary Melonson

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Fred Rivera

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kristin Ferrera

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joanna Plichta Boisen

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Pontarolo

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Sprangers

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Bereskin

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Anthony Powers

    BOARD TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Caitlin Davis

    EXECUTIVE DIRECTOR

    Total calculated
    $202,838
    From this org
    $180,952
    From related orgs
    $0
    Other
    $21,886
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,952
    Bonus
    $0
    Other
    $0
    Deferred
    $10,758
    Nontaxable benefits
    $11,128
    Filer's total
    $202,838

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

  • 3 · Approval by the board or compensation committee

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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
22 October 2024
IRS schema version
2023v5.1
Source object
202432969349301638

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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