LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC (EIN 132756320) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

PAUL N SAMUELS

Phone

2122431313

Tax Period

2024-04-01 to 2025-03-31

LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC, founded in 1973, is a community nonprofit in the Crime & Legal sector that reported $6.5M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $9.0M exceeded revenue, resulting in a 39% operating deficit.

Mission

LEGAL SERVICES - THE LEGAL ACTION CENTER ("LAC") IS A NOT-FOR-PROFIT LAW AND POLICY ORGANIZATION WITH OFFICES IN NEW YORK CITY AND WASHINGTON, D.C.. LAC IS THE ONLY ORGANIZATION IN THE COUNTRY WHOSE SOLE MISSION IS TO FIGHT DISCRIMINATION AGAINST AND PROTECT THE PRIVACY OF PEOPLE LIVING WITH CRIMINAL RECORDS, DRUG OR ALCOHOL HISTORIES, AND/OR HIV/AIDS. WE HAVE A MULTI-FACETED APPROACH THAT INVOLVES DIRECT CLIENT LEGAL SERVICES AND IMPACT LITIGATION, TECHNICAL ASSISTANCE AND TRAINING TO AGENCIES THAT SERVE OUR CLIENTELE, AND POLICY ADVOCACY TO CREATE SYSTEMIC CHANGES THAT WILL BENEFIT OUR CLIENTS. WE PROVIDE FREE LEGAL ASSISTANCE TO INDIVIDUALS THROUGHOUT NEW YORK STATE; MANY OF OUR CLIENTS HAVE ISSUES CROSSING ALL THREE OF OUR SUBJECT AREAS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,971,116

Program Service Revenue $28,060

Investment Income $382,897

Other Revenue $86,339

TOTAL REVENUE $6,468,412

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,421,602

Fundraising Expenses $663,563

Program Expenses $6,664,107

Other Expenses $2,511,991

TOTAL EXPENSES $8,981,593

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,468,412	$7,321,019	-0.1%
Expenses	$8,981,593	$8,652,021	+0.0%
Net Income	$-2,513,181	$-1,331,002	+0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$971,095

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRAD S KARP	CHAIRMAN	0.40	Officer Director	$0	$0	$0
MARY BETH FORSHAW	VICE CHAIR	0.30	Officer Director	$0	$0	$0
KAMRAN MASOOD	DIRECTOR	0.20	Director	$0	$0	$0
ELAINE H MANDELBAUM	DIRECTOR	0.20	Director	$0	$0	$0
MARY E MULLIGAN	DIRECTOR	0.20	Director	$0	$0	$0
DEBRA PANTIN	DIRECTOR	0.20	Director	$0	$0	$0
ELIZABETH M SACKSTEDER	DIRECTOR	0.20	Director	$0	$0	$0
SHARON L SCHNEIER	DIRECTOR	0.20	Director	$0	$0	$0
JOHN J SUYDAM	DIRECTOR	0.20	Director	$0	$0	$0
HARYA TAREKEGN	DIRECTOR	0.20	Director	$0	$0	$0
HON JAMES YATES	DIRECTOR	0.20	Director	$0	$0	$0
LYMARIS ALBORS	DIRECTOR	0.20	Director	$0	$0	$0
GERALD JAY BALACEK	DIRECTOR	0.20	Director	$0	$0	$0
ERIC D BALBER	DIRECTOR	0.20	Director	$0	$0	$0
PROFESSOR ELIZABETH BARTHOLET	DIRECTOR	0.20	Director	$0	$0	$0
JASON FLOM	DIRECTOR	0.20	Director	$0	$0	$0
ALEXIS GADSEN	DIRECTOR	0.20	Director	$0	$0	$0
JEFFREY D GRANT	DIRECTOR	0.20	Director	$0	$0	$0
TONY LEE	DIRECTOR	0.20	Director	$0	$0	$0
DOUG LIMAN	DIRECTOR	0.20	Director	$0	$0	$0
ANN-MARIE LOUISON	DIRECTOR	0.20	Director	$0	$0	$0
VIRGINIA SLOAN	DIRECTOR	0.20	Director	$0	$0	$0
ROSS LOVERN	DIRECTOR	0.20	Director	$0	$0	$0
SWAMY KOCHERLAKOTA	DIRECTOR	0.20	Director	$0	$0	$0
PAUL SAMUELS	DIRECTOR/PRESIDENT	40.00	Officer	$328,987	$41,727	$370,714
SALLY FRIEDMAN	SR. VP OF LEGAL ADVOCACY	40.00	Officer	$191,361	$47,928	$239,289
GABRIELLE DE LA GUERONNIERE	VP OF HEALTH & JUSTICE POL	40.00	Officer	$157,016	$26,323	$183,339
ADELA PRIGNAL	CHIEF FINANCIAL OFFICER	40.00	Officer	$156,782	$20,971	$177,753
JENNIFER SINTON	DIRECTOR OF LITIGATION	40.00	Highest	$140,488	$20,954	$161,442
MEGAN FRENCH-MARCELIN	SR. DIRECTOR OF NYS POLICY	40.00	Highest	$140,863	$7,081	$147,944
ROBERTA MEYERS DOUGLAS	VP OF STATE STRATEGY & REE	40.00	Highest	$147,931	$45,749	$193,680
SHARON HAYES	DIRECTOR OF OPERATIONS	40.00	Highest	$145,741	$20,143	$165,884
COLLEEN MCCOMACK - MAITLAND	DIRECTOR OF LEGAL SERVICES	40.00	Highest	$135,822	$6,843	$142,665

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,468,412	$8,981,593	$13,882,262	$-2,513,181
2024	$7,321,019	$8,652,021	$15,891,543	$-1,331,002
2023	$9,004,962	$8,187,349	$16,885,110	$817,613
2022	$15,721,661	$6,767,698	$14,737,058	$8,953,963
2021	$8,621,714	$6,455,765	$6,635,062	$2,165,949
2020	$6,540,553	$6,392,308	$3,760,570	$148,245
2019	$7,497,043	$6,157,112	$3,676,312	$1,339,931

LEGAL ACTION CENTER OF THE CITY OF NEW YORK INC