Crime & Legal-Related (I800) IRS Verified DX Registered 990 on File

WESTERN CENTER ON LAW AND POVERTY

EIN: 95-2897721 · LOS ANGELES, CA 90010-2826 · United States · FY 2024 Data

3 out of 5 53 / 100 Based on 2+ years of filings

Financial strength (30%) 66/100

Reliability (20%) 55/100

Effectiveness (25%) 90/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

Legal justice for low- income Californians

Financial Overview — FY 2024

$6.4M

Total Revenue

$6.9M

Total Expenses

$4.6M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 79.0%

Fundraising Efficiency 368.1%

Operating Reserve 7.99x

Liability-to-Asset 28.6%

Revenue Diversification 88.2%

Executive Compensation $265K

Compared with Peers

FY 2024

Compared with 889 similar organizations (United States, Crime & Legal-Related, $1M–$10M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	79.0%	83.4%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	9.4%	11.8%	P10P90	Above median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	11.5%	2.1%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	368.1%	148.5%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	8.0 mo	8.5 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	28.6%	15.8%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	88.2%	96.0%	P10P90	Above median
Revenue growth Year over year revenue growth	-21.3%	8.3%	P10P90
Expense growth Year over year expense growth	3.0%	8.7%	P10P90
Surplus margin Surplus as a share of revenue	-7.6%	2.9%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$6.4M	$6.9M	$4.6M	79.0%	42
2023	$8.1M	$6.7M	$5.4M	81.0%	43
2022	$5.4M	$5.0M	$3.9M	81.0%	40
2021	$10.8M	$4.9M	N/A	—	36

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Organization Details

EIN: 95-2897721
State: CA
City: LOS ANGELES
ZIP: 90010-2826
Classification: I800
Category: Crime & Legal-Related
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1967
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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