Center for Elder Law and Justice Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO IMPROVE THE QUALITY OF LIFE FOR ELDERLY, DISABLED AND LOW-INCOME PERSONS IN THE WESTERN NEW YORK AREA THROUGH THE PROVISION OF FREE CIVIL LEGAL SERVICES. THE PRIMARY GOAL IS TO USE THE LEGAL SYSTEM TO ASSURE THAT CLIENTS MAY LIVE INDEPENDENTLY AND WITH DIGNITY.
- Income
- $8.6 million
- Spending
- $8.4 million
- Spent on programs
- 81%
- Reserves
- 4.6 months of spending
- Largest source of income
- government grants, 75%
- Employees
- 101
- Volunteers
- 104
- Highest pay
- $298,599, chief executive officer
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 72 out of 100. Higher than 46% of charities in its peer group (crime and legal services, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 4.6 months of spending.
Debt
10 of 20It owes 36% of what it owns.
Living within its means
12 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 7% on the year before.
Spending floor
15 of 1581% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 57% of charities in its peer group (crime and legal services, $1m to $10m).
Independent board
25 of 2520 of 20 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $6.8 million spent. SEE SCHEDULE O:CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOMEINDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTSTHROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO BONOACTIVITIES AND COMMUNITY EDUCATION EVENTS. THE AGENCY IS DIVIDED INTOTWO DEPARTMENTS: CIVIL LEGAL SERVICES AND GUARDIAN AND TRUSTEESERVICES. IN 2024, WE HAD 8,001 TOTAL CASES OPEN AT ANY TIME, SERVING13,993 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 236 OUTREACHESWITH 15,604 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORKSTATE AN ESTIMATED $5,712,470 AND WE HELPED OUR CLIENTS RECOVER OR SAVEAN ESTIMATED $5,536,234.IN ADDITION TO OUR PROGRAM REVENUE, WE MANAGE A POOLED SUPPLEMENTAL NEEDS TRUST. THE WESTERN NEW YORK COALITION TRUST HAS $15,274,744 UNDER FISCAL MANAGEMENT PROVIDING TRUSTEE SERVICES TO 803 BENEFICIARIESFINALLY, WE ARE COURT APPOINTED GUARDIANS FOR 85 PEOPLE MANAGING AN ADDITIONAL $9,794,582 IN ASSETS
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1981.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.