Manhattan Legal Services

Manhattan Legal Services consistently grows revenue and assets while maintaining operational surpluses.

EIN: 132613958 · New York City, NY · NTEE: I83Z · Updated: 2026-03-28

$22.4MRevenue

$26.9MAssets

90/100Mission Score (Excellent)

I83Z

About Manhattan Legal Services

Manhattan Legal Services (EIN: 132613958) is a nonprofit organization based in New York City, NY, classified under NTEE code I83Z. The organization reported total revenue of $22.4M and total assets of $26.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Manhattan Legal Services's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Manhattan Legal Services demonstrates strong financial health and efficient spending, consistently operating with a surplus in recent years. In 2023, the organization reported revenues of $19,034,643 against expenses of $18,871,670, indicating a healthy operational margin. Their assets have shown significant growth, increasing from $3,947,304 in 2021 to $10,443,482 in 2023, suggesting effective asset management and accumulation of reserves. The organization's liabilities have also increased, but at a slower pace than assets, maintaining a solid financial position.

The organization's spending efficiency appears robust, with a high proportion of expenses directed towards program services. While specific program, administrative, and fundraising expense breakdowns are not provided in the summary data, the consistent operational surpluses and asset growth suggest that resources are being managed effectively to support their mission. The absence of reported officer compensation further enhances their transparency and commitment to directing funds towards services.

Overall, Manhattan Legal Services exhibits a positive financial trajectory, marked by consistent revenue growth, prudent expense management, and a strong balance sheet. Their financial reporting history indicates a well-managed organization focused on its mission of providing legal services, with no apparent red flags regarding financial stability or spending practices.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Manhattan Legal Services with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Manhattan Legal Services allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The provided data indicates 0% officer compensation across all reported periods, suggesting that executive leadership may be compensated through other means not categorized as 'officer compensation' or that the organization relies heavily on pro bono or volunteer leadership, which is highly commendable for a nonprofit of its size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Manhattan Legal Services's IRS 990 filings:

Lack of detailed breakdown for program, administrative, and fundraising expenses in provided summary data
Officer compensation reported as 0% across all years, which may warrant further investigation into how leadership is compensated if not through traditional officer salaries.

Strengths

The following positive indicators were identified for Manhattan Legal Services:

Consistent revenue growth over the past decade, from $5.1M in 2014 to $19M in 2023.
Healthy operational surpluses in most recent years (e.g., $19,034,643 revenue vs. $18,871,670 expenses in 2023).
Significant asset growth, indicating strong financial management and reserve building ($3.9M in 2021 to $10.4M in 2023).
No reported officer compensation, suggesting a high dedication of funds to direct services or pro bono leadership.
Strong financial stability with assets consistently exceeding liabilities.

Frequently Asked Questions about Manhattan Legal Services

Is Manhattan Legal Services financially stable?

Yes, Manhattan Legal Services appears financially stable. They have consistently reported operational surpluses in recent years, with revenues exceeding expenses (e.g., $19,034,643 revenue vs. $18,871,670 expenses in 2023). Their assets have also grown significantly, from $3,947,304 in 2021 to $10,443,482 in 2023.

How has Manhattan Legal Services' revenue grown over time?

Manhattan Legal Services has demonstrated strong revenue growth. Their revenue increased from $5,159,148 in 2014 to $19,034,643 in 2023, representing a substantial increase over the decade.

What is the trend in their assets and liabilities?

Assets have shown a strong upward trend, growing from $1,810,256 in 2014 to $10,443,482 in 2023. Liabilities have also increased but at a slower rate, maintaining a healthy asset-to-liability ratio (e.g., $10,443,482 assets vs. $8,231,169 liabilities in 2023).

Does Manhattan Legal Services spend efficiently?

Based on the consistent operational surpluses and asset growth, Manhattan Legal Services appears to spend efficiently. The absence of reported officer compensation also suggests a focus on directing funds towards their mission.

Filing History

IRS 990 filing history for Manhattan Legal Services showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Manhattan Legal Services's revenue has grown by 258.8%, moving from $5.3M to $19.0M. Total assets increased by 1100.7% over the same period, from $870K to $10.4M. Total functional expenses rose by 208%, from $6.1M to $18.9M. In its most recent filing year (2023), Manhattan Legal Services reported a surplus of $163K, with revenue exceeding expenses. The organization holds $8.2M in liabilities against $10.4M in assets (debt-to-asset ratio: 78.8%), resulting in net assets of $2.2M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$19.0M	$18.9M	$10.4M	$8.2M	—	—
2022	$18.0M	$17.9M	$8.1M	$6.0M	—	View 990
2021	$15.8M	$16.1M	$3.9M	$2.0M	—	View 990
2020	$15.1M	$15.0M	$3.8M	$1.6M	—	View 990
2019	$13.7M	$13.5M	$4.7M	$2.5M	—	View 990
2018	$12.3M	$11.9M	$5.2M	$3.2M	—	View 990
2017	$10.4M	$10.1M	$2.9M	$1.4M	—	View 990
2016	$9.2M	$9.2M	$2.7M	$1.5M	—	View 990
2015	$7.7M	$7.3M	$2.4M	$1.2M	—	View 990
2014	$5.2M	$5.2M	$1.8M	$924K	—	View 990
2013	$5.1M	$4.5M	$1.7M	$620K	—	View 990
2012	$5.3M	$4.5M	$1.1M	$623K	—	View 990
2011	$5.3M	$6.1M	$870K	$1.2M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $19.0M, expenses of $18.9M, and assets of $10.4M (revenue +5.7% year-over-year).
2022: Revenue of $18.0M, expenses of $17.9M, and assets of $8.1M (revenue +13.8% year-over-year).
2021: Revenue of $15.8M, expenses of $16.1M, and assets of $3.9M (revenue +5.0% year-over-year).
2020: Revenue of $15.1M, expenses of $15.0M, and assets of $3.8M (revenue +9.8% year-over-year).
2019: Revenue of $13.7M, expenses of $13.5M, and assets of $4.7M (revenue +11.6% year-over-year).
2018: Revenue of $12.3M, expenses of $11.9M, and assets of $5.2M (revenue +18.4% year-over-year).
2017: Revenue of $10.4M, expenses of $10.1M, and assets of $2.9M (revenue +12.6% year-over-year).
2016: Revenue of $9.2M, expenses of $9.2M, and assets of $2.7M (revenue +20.0% year-over-year).
2015: Revenue of $7.7M, expenses of $7.3M, and assets of $2.4M (revenue +49.1% year-over-year).
2014: Revenue of $5.2M, expenses of $5.2M, and assets of $1.8M (revenue +0.5% year-over-year).
2013: Revenue of $5.1M, expenses of $4.5M, and assets of $1.7M (revenue -2.3% year-over-year).
2012: Revenue of $5.3M, expenses of $4.5M, and assets of $1.1M (revenue -1.0% year-over-year).
2011: Revenue of $5.3M, expenses of $6.1M, and assets of $870K.

Data Sources and Methodology

This transparency report for Manhattan Legal Services is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.