Nonprofit · EIN 94-2391538
LEGAL ASSISTANCE TO THE ELDERLY INC
Tax-exempt · SAN FRANCISCO, CA 94103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,426,856 | $5,392,457 | $34,399 | $3,769,042 | $2,400,963 | $1,368,079 |
| June 30, 2024 | 990 | $5,368,971 | $5,139,870 | $229,101 | $3,894,971 | $2,065,976 | $1,828,995 |
| June 30, 2023 | 990 | $4,708,512 | $4,217,058 | $491,454 | $4,227,072 | $2,627,178 | $1,599,894 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $5,128,416
- of which government grants
- $4,929,896
- Program service revenue
- $234,570
- Investment income
- $0
- Net income from fundraising events
- $63,870
- Other revenue
- $63,870
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $169,982
- Other salaries and wages
- $3,366,551
- Salaries, compensation and benefits (total)
- $4,363,872
- Professional fundraising fees
- $0
- Accounting fees
- $48,600
- Occupancy
- $202,101
- Travel
- $16,111
- Program services (functional)
- $4,383,051
- Management and general (functional)
- $732,031
- Fundraising (functional)
- $277,375
Balance sheet and other
- Total assets, start of year
- $3,894,971
- Total assets, end of year
- $3,769,042
- Total liabilities, end of year
- $2,400,963
- Net assets, end of year
- $1,368,079
- Net assets without donor restrictions
- $1,361,382
- Net assets with donor restrictions
- $6,697
- Gross receipts
- $5,447,245
- Employees
- 45
- Volunteers
- 9
- Year formed
- 1979
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Chiera | Executive Dir. Officer | 38 | $169,982 |
| Thomas Drohan | Director of Litigation | 38 | $150,062 |
| Cathy Mosbrucker | Managing Attorneys | 38 | $134,700 |
| Barbara Lam | Supervising Attorney | 38 | $122,400 |
| Kim Kruse | Liscensed Social Work | 38 | $120,200 |
| Jennifer Johnson | President Trustee or director, Officer | 1 | $0 |
| Donna Seid | Vice President Trustee or director, Officer | 1 | $0 |
| Isaac Safier | Treasurer Trustee or director, Officer | 1 | $0 |
| Roger B Levin | Director Trustee or director | 1 | $0 |
| Hannah Kim | Director Trustee or director | 1 | $0 |
| Keith Rockmael | Treasurer Trustee or director | 1 | $0 |
| Nicole C Kelly | Director Trustee or director | 1 | $0 |
| Matthew Brinegar | Director Trustee or director | 1 | $0 |
| Vanessa Pena-Hallinan | Director Trustee or director | 1 | $0 |
| Matthew M Werdegar | Director Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Talarico | Director Trustee or director | 1 | $0 |
| Rosangela Nicholson | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Chiera | Executive Dir. Officer | 38 | $160,431 |
| Thomas Drohan | Director of Litigation | 38 | $144,075 |
| Barbara Lam | Superv. Attorney | 38 | $117,275 |
| Monica Castillo | Superv. Attorney | 38 | $113,254 |
| Judy Hitchcock | Sr. Staff Atty | 38 | $109,549 |
| Darren Orr | Superv. Attorney | 38 | $104,065 |
| Mischelle Mandel | President Trustee or director, Officer | 1 | $0 |
| Roger B Levin | Director Trustee or director | 1 | $0 |
| Hannah Kim | Director Trustee or director | 1 | $0 |
| Jennifer Johnson | Director Trustee or director | 1 | $0 |
| Donna Seid | Vice President Trustee or director, Officer | 1 | $0 |
| Keith Rockmael | Treasurer Trustee or director, Officer | 1 | $0 |
| Nicole C Kelly | Director Trustee or director | 1 | $0 |
| Matthew Brinegar | Director Trustee or director | 1 | $0 |
| Vanessa Pena-Hallinan | Director Trustee or director | 1 | $0 |
| Isaac Safier | Director Trustee or director | 1 | $0 |
| Vanessa Deniston | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Chiera | Executive Direc Officer | 38 | $156,944 |
| Thomas Drohan | Dir of Litigation | 40 | $138,825 |
| Barbara Lam | Sup.Atty in Housin | 40 | $115,775 |
| Judy Hitchcock | Sr. Staff Atty | 40 | $109,698 |
| Monica Castillo | Sup.Atty in FIST | 40 | $105,504 |
| Courtney Burris | Director Trustee or director | 1 | $0 |
| Roger B Levin | Director Trustee or director | 1 | $0 |
| Hannah Kim | Director Trustee or director | 1 | $0 |
| Jennifer Johnson | Director Trustee or director | 1 | $0 |
| Donna Seid | Vice President Trustee or director, Officer | 1 | $0 |
| Keith Rockmael | Treasurer Trustee or director, Officer | 1 | $0 |
| Mischelle Mandel | President Trustee or director, Officer | 1 | $0 |
| Matthew Brinegar | Secretary Trustee or director | 1 | $0 |
| Vanessa Pena-Hallinan | Director Trustee or director | 1 | $0 |
| Isaac Safier | Director Trustee or director | 1 | $0 |
| Vanessa Deniston | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1663 MISSION ST, SAN FRANCISCO, CA 94103-2400
- Signed the 990
- Laura Chiera, Executive Director
- Phone
- (415) 538-3333
- Website
- www.laesf.org
- Return prepared by
- ALLAN LIU CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2391538 or by the name LEGAL ASSISTANCE TO THE ELDERLY INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- 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 2024-25 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 2024-25 was a majority BIPOC: 21% Asian, 17% African American/Black, 16% Latinx, 1% Native American, 4% Other and 41% 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. 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 $1,650 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.), physical and financial abuse protection and CARE Court representation. Last year, we were also funded as the lead agency for the Excelsior Legal Collaborative (ELC), which provided legal services to San Francisco's Southwest Neighborhoods and focuses its work on housing preservation/eviction defense, workers' rights, and immigration.Expenses $4,383,051
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-2391538
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80Z)
- Assets (IRS master file)
- $3,769,042
- Income (IRS master file)
- $5,447,245
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,426,856 | $5,392,457 | $3,769,042 | IRS |
| 990 | June 2024 | $5,368,971 | $5,139,870 | $3,894,971 | XML |
| 990 | June 2023 | $4,708,512 | $4,217,058 | $4,227,072 | XML |
| 990 | June 2022 | $3,531,066 | $3,135,637 | $1,995,266 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-2391538).
Questions about LEGAL ASSISTANCE TO THE ELDERLY INC
- What is the EIN of LEGAL ASSISTANCE TO THE ELDERLY INC?
- The employer identification number (EIN) of LEGAL ASSISTANCE TO THE ELDERLY INC is 94-2391538.
- Is LEGAL ASSISTANCE TO THE ELDERLY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to LEGAL ASSISTANCE TO THE ELDERLY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGAL ASSISTANCE TO THE ELDERLY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEGAL ASSISTANCE TO THE ELDERLY INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGAL ASSISTANCE TO THE ELDERLY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of LEGAL ASSISTANCE TO THE ELDERLY INC?
- The 990 for the year ended June 30, 2025 lists 17 people; 5 received compensation from the organization, the highest $169,982 (Laura Chiera, Executive Dir.).
- How much revenue does LEGAL ASSISTANCE TO THE ELDERLY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,426,856, expenses of $5,392,457 and total assets of $3,769,042 at year end.
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