Washington Appellate Project FY2021 filing

Tax-deductible

Seattle, WA501(c)(3)Crime & LegalEIN 91-1629971Revenue $2.6M in FY2021

On file with the IRSwashapp.org1511 3rd Ave Ste 610, 98101-1683 · Seattle, WATax-exempt since Jun 1995Publicly supported charity — 170(b)(1)(A)(vi)

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501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$135K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $91K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$135K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$12K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.6M
+1% vs prior year
Spent
$2.6M
To programs
75%
Net assets
$969K
By yearFY2020–FY2024
Revenue
$2.6M
FY2021▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.6M
FY2021$2.6M
FY2022$2.8M
FY2023$2.9M
FY2024$3.8M
Expenses
$2.6M
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.5M
FY2021$2.6M
FY2022$2.8M
FY2023$2.8M
FY2024$3.4M
Net assets
$969K
FY2021▼ -0.6%
Tap a bar for its year
Net assets by fiscal year
FY2020$974K
FY2021$969K
FY2022$928K
FY2023$998K
FY2024$1.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $2.0M Management & general 25% · $655K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $135K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$135,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Gregory C Link’s $156K as Executive Director is at the 67th percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Gregory C Link$155,667$124,119$126,409$135,000$123,500
Nancy Collins$143,958————
Richard Lechich$123,833————
Oliver Davis$119,437————
Kate Huber$116,688————
Moses Okeyo$110,725————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Washington Appellate Project executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Washington Appellate Project is a legal and crime-related nonprofit based in Seattle, WA.

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Provided by the organization

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1 program · $2.0M · in their own filed words · FY2021
01

See Schedule O

$2.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$16

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Fees for servicesLn 2g$2.6M
Investment incomeLn 3$1K
Money outPt IX
$2.6M
Ln 25
Programscol B$2.0M
Managementcol C$655K
Owns and owesPt X
$969K
net assets · Ln 32
Cash and savingsLn 1–2$732K
Total assetsLn 16$980K
LiabilitiesLn 26$12K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.6M
Investment incomeLn 3$1K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$252K
SavingsLn 2$481K
Cash and savings togetherLn 1–2$732K
Land, buildings, equipmentLn 10c$15K
Other assetsLn 15$10K
Total assetsLn 16$980K
LiabilitiesLn 26$12K
Net assetsLn 32$969K
OperationsPt I, VI
EmployeesI 523
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$709K$732K
Land, buildings, equipmentLn 10c$21K$15K
Total assetsLn 16$981K$980K
LiabilitiesLn 26$7K$12K
Net assetsLn 32$974K$969K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$149K$112K$37K
Other salaries and wagesLn 7$1.8M$1.3M$440K
Pension plan contributionsLn 8$50K$37K$12K
Other employee benefitsLn 9$186K$139K$46K
Payroll taxesLn 10$151K$113K$38K
Legal feesLn 11b$19K$14K$5K
Accounting feesLn 11c$25K$19K$6K
Office expensesLn 13$47K$35K$12K
Information technologyLn 14$30K$22K$7K
OccupancyLn 16$148K$111K$37K
TravelLn 17$2K$2K$554
Depreciation, depletion and amortizationLn 22$6K$5K$2K
InsuranceLn 23$12K$9K$3K
Other expenses (24a–d)Ln 24$33K$25K$8K
Total functional expensesLn 25$2.6M$2.0M$655K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.8M$3.4M$369K$1.4M 990 PDF
FY2023 $2.9M$2.8M$70K$998K 990 PDF
FY2022 $2.8M$2.8M−$40K$928K 990 PDF
FY2021 Viewing $2.6M$2.6M−$6K$969K 990 PDF
FY2020 $2.6M$2.5M$63K$974K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,612,481 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,574,558$2,611,273
I-10 Investment incomePrior year $834$1,208
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,575,392$2,612,481
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,161,037$2,295,884
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $351,697$322,319
I-18 Total expensesPrior year $2,512,734$2,618,203
I-19 Revenue less expensesPrior year $62,658−$5,722
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,612,481 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,611,273$2,611,273
VIII-3 Investment incomeExcluded from tax $1,208$1,208
VIII-12 Total revenueRelated to mission $2,611,273 · Unrelated business $0 · Excluded from tax $1,208$2,612,481
Part IX · Statement of functional expenses $2,618,203 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $111,717 · Management $37,239$148,956
IX-7 Other salaries and wagesPrograms $1,320,434 · Management $440,145$1,760,579
IX-8 Pension plan contributionsPrograms $37,278 · Management $12,426$49,704
IX-9 Other employee benefitsPrograms $139,150 · Management $46,383$185,533
IX-10 Payroll taxesPrograms $113,334 · Management $37,778$151,112
IX-11b Legal feesPrograms $14,052 · Management $4,684$18,736
IX-11c Accounting feesPrograms $18,928 · Management $6,309$25,237
IX-13 Office expensesPrograms $35,343 · Management $11,781$47,124
IX-14 Information technologyPrograms $22,411 · Management $7,470$29,881
IX-16 OccupancyPrograms $110,667 · Management $36,889$147,556
IX-17 TravelPrograms $1,662 · Management $554$2,216
IX-22 Depreciation, depletion and amortizationPrograms $4,572 · Management $1,524$6,096
IX-23 InsurancePrograms $9,101 · Management $3,034$12,135
IX-24 Other expenses (24a–d)Programs $25,004 · Management $8,334$33,338
IX-25 Total functional expensesPrograms $1,963,653 · Management $654,550 · Fundraising $0$2,618,203
Part X · Balance sheet $980,202 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $709,204$251,617
X-2 Savings and temporary cash investments$480,551
X-4 Accounts receivableStart of year $206,292$218,963
X-9 Prepaid expenses and deferred chargesStart of year $33,243$3,902
X-10c Land, buildings and equipment, netStart of year $21,118$15,022
X-15 Other assetsStart of year $11,217$10,147
X-16 Total assetsStart of year $981,074$980,202
X-17 Accounts payable and accrued expenses$11,673
X-25 Other liabilitiesStart of year $6,823$0
X-26 Total liabilitiesStart of year $6,823$11,673
X-27 Net assets without donor restrictionsStart of year $918,954$913,232
X-28 Net assets with donor restrictionsStart of year $55,297$55,297
X-32 Total net assets or fund balancesStart of year $974,251$968,529
X-33 Total liabilities and net assetsStart of year $981,074$980,202
Part XI · Reconciliation of net assets $968,529 net assets at year end
XI-1 Total revenue$2,612,481
XI-2 Total expenses$2,618,203
XI-3 Revenue less expenses−$5,722
XI-4 Net assets at start of year$974,251
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$968,529

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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