Arts, Culture & Humanities (A05) 990 on File

LAW AND SOCIETY ASSOCIATION

EIN: 23-7454766 · AMHERST, MA 01003-9278 · United States · FY 2025 Data

3 out of 5 54 / 100 Based on 2+ years of filings

Financial strength (30%) 88/100

Reliability (20%) 55/100

Effectiveness (25%) 68/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2025

$1.4M

Total Revenue

$1.1M

Total Expenses

$5.5M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 66.9%

Fundraising Efficiency N/A

Operating Reserve 58.09x

Liability-to-Asset 2.4%

Revenue Diversification 58.8%

Executive Compensation $215K

Compared with Peers

FY 2025

Compared with 1,930 similar organizations (United States, Arts, Culture & Humanities, $1M–$10M in expenses), FY 2025.

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	66.9%	77.7%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	33.1%	14.2%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	5.9%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	58.1 mo	15.8 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	2.4%	11.4%	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	58.8%	70.6%	P10P90	Above median
Revenue growth Year over year revenue growth	23.6%	7.9%	P10P90
Expense growth Year over year expense growth	9.3%	5.4%	P10P90
Surplus margin Surplus as a share of revenue	21.5%	0.9%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$1.4M	$1.1M	$5.5M	66.9%	4
2024	$1.2M	$1.0M	$4.9M	65.5%	3
2023	$1.4M	$1.1M	$4.0M	79.1%	5
2022	$2.0M	$1.4M	$3.4M	76.6%	4
2021	$894K	$547K	N/A	—	6

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Organization Details

EIN: 23-7454766
State: MA
City: AMHERST
ZIP: 01003-9278
Classification: A05
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: A
Last Updated: Aug 2026
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

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
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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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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