COLUMBIA LEGAL SERVICES (EIN 910974503) - 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

1976

Legal Domicile

Principal Officer

MERF EHMAN

Phone

2064641155

Tax Period

2023-01-01 to 2023-12-31

COLUMBIA LEGAL SERVICES, founded in 1976, is a mid-sized nonprofit in the Crime & Legal sector that reported $16.3M in total revenue in fiscal year 2023. Revenue surged 88% from the prior year, signaling strong growth momentum. The organization ran a surplus of $9.5M, a strong 58% operating margin.

Mission

WE HOLD OURSELVES, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER ACTORS ACCOUNTABLE TO THE ROOT CAUSES OF RACISM AND THEIR MANIFESTATION IN UNFAIR TREATMENT AND INEQUITABLE ACCESS TO RESOURCES, POWER, AND OPPORTUNITIES BASED ON RACE. WE ADVOCATE FOR LAWS THAT ADVANCE SOCIAL, ECONOMIC AND RACIAL EQUITY THROUGH A MODEL OF COMMUNITY ENGAGEMENT AND MOVEMENT LAWYERING USING THE LEGAL TOOLS OF POLICY, ADVOCACY AND IMPACT LITIGATION. WE IMAGINE A WORLD WHERE (1) WE ARE ALL FREE AND NOT CAGED IN PRISONS, JAILS, OR IMMIGRATION DETENTION; (2) HAVE EQUITABLE RIGHTS AND BENEFITS REGARDLESS OF OUR INCARCERATION OR IMMIGRATION STATUS; AND (3) ARE ABLE TO EXERCISE OUR COLLECTIVE POWER TO BUILD AND SUPPORT HEALTHY, ECONOMICALLY STABLE, AND VIBRANT COMMUNITIES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $15,986,730

Program Service Revenue $234,500

Investment Income $9,414

Other Revenue $117,025

TOTAL REVENUE $16,347,669

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,663,490

Fundraising Expenses $295,370

Program Expenses $4,310,546

Other Expenses $2,223,538

TOTAL EXPENSES $6,887,028

Year-over-Year Comparison

	2023	2022	Change
Revenue	$16,347,669	$8,712,344	+0.9%
Expenses	$6,887,028	$5,786,254	+0.2%
Net Income	$9,460,641	$2,926,090	+2.2%

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

$171,476

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MERF EHMAN	EXECUTIVE DIRECTOR	35.00	Officer	$156,502	$14,974	$171,476
DENISE DAVIS	CONTROLLER	35.00	Highest	$121,535	$23,024	$144,559
ANTONIO GINATTA	ATTORNEY	35.00	Highest	$125,529	$29,765	$155,294
AMY CREWDSON	ATTORNEY	35.00	Highest	$126,700	$23,061	$149,761
NICHOLAS STRALEY	ASST. ADVOCACY DIRECTOR	35.00	Highest	$117,143	$28,167	$145,310
BLANCA RODRIGUEZ	ASST. ADVOCACY DIRECTOR	35.00	Highest	$115,130	$13,837	$128,967
JEFF GRANT	PRESIDENT	1.40	Officer Director	$0	$0	$0
BEN GOLDEN	VICE PRESIDENT (THRU 12/23)	1.20	Officer Director	$0	$0	$0
MEGAN YOSHIMURA	SECRETARY	1.40	Officer Director	$0	$0	$0
KATHLEEN ALBRECHT	TREASURER	1.50	Officer Director	$0	$0	$0
BRENDA CARLSTROM	BOARD MEMBER	0.80	Director	$0	$0	$0
BERNICE J BLESSING	BOARD MEMBER	0.31	Director	$0	$0	$0
JORDAN CLARK	BOARD MEMBER	0.35	Director	$0	$0	$0
ANTHONY E HAMILTON	BOARD MEMBER	0.35	Director	$0	$0	$0
JAMILA JOHNSON	BOARD MEMBER	0.35	Director	$0	$0	$0
STEVEN MARCHESE	BOARD MEMBER	0.35	Director	$0	$0	$0
CARMEN MIRELES	BOARD MEMBER	0.31	Director	$0	$0	$0
MATTHEW MOERSFELDER	BOARD MEMBER	1.20	Director	$0	$0	$0
BRENDA MORBAUCH	BOARD MEMBER (THRU 12/23)	0.35	Director	$0	$0	$0
NYJAT ROSE-AKINS	BOARD MEMBER	0.35	Director	$0	$0	$0
KARLA PARTIDA CASTRO	BOARD MEMBER	0.25	Director	$0	$0	$0
VIVECA BURNETTE	BOARD MEMBER (THRU 5/23)	0.25	Director	$0	$0	$0

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
2024	No data	No data	No data	No data
2023	$16,347,669	$6,887,028	$20,877,468	$9,460,641
2022	$8,712,344	$5,786,254	$8,627,882	$2,926,090
2022	$8,748,661	$5,668,676	$7,027,485	$3,079,985
2021	$5,423,649	$5,709,854	$5,105,154	$-286,205
2021	$6,100,004	$5,709,854	$5,255,154	$390,150
2020	$5,233,970	$5,247,875	$5,529,225	$-13,905
2019	$4,463,481	$5,081,866	$4,741,176	$-618,385
2018	$5,171,147	$5,354,462	$5,205,703	$-183,315

COLUMBIA LEGAL SERVICES