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Nonprofit · EIN 91-1505747

UNEMPLOYMENT LAW PROJECT

Tax-exempt · SEATTLE, WA 98101

Financials

$2.3M$1.7M2023$1.1M$1.2M2024
Revenue Expenses · by fiscal year end
Financials of UNEMPLOYMENT LAW PROJECT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,061,841$1,204,362-$142,521$1,079,338$408,688$670,650
December 31, 2023990$2,263,618$1,667,224$596,394$1,889,660$516,489$1,373,171
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$959,918
of which government grants
$336,074
Program service revenue
$30,698
Investment income
$0
Other revenue
$71,225

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$100,986
Other salaries and wages
$617,274
Salaries, compensation and benefits (total)
$953,011
Professional fundraising fees
$0
Legal fees
$75,435
Accounting fees
$11,500
Occupancy
$84,446
Travel
$12,014
Program services (functional)
$1,116,369
Management and general (functional)
$60,466
Fundraising (functional)
$27,527

Balance sheet and other

Total assets, start of year
$1,889,660
Total assets, end of year
$1,079,338
Total liabilities, end of year
$408,688
Net assets, end of year
$670,650
Land, buildings and equipment
$347,468
Net assets without donor restrictions
$170,650
Net assets with donor restrictions
$500,000
Gross receipts
$1,061,841
Employees
24
Volunteers
26
Year formed
1984
State of legal domicile
WA

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 December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
Juliana C ReppSpokane Attorney
Highest-paid employee
40$106,832
John TirpakExecutive Director
Trustee or director
40$100,986
Jennifer MurrayVice President
Officer
1$0
Andrez MunozBoard Member
Officer
1$0
Jennifer YogiBoard Member
Officer
1$0
Lillian KaideBoard Member
Officer
1$0
Jenee JahnTreasurer
Officer
1$0
Joseph ShaefferPresident
Officer
1.5$0
Erin PettigrewBoard Member
Officer
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
John TirpakExecutive Director
Trustee or director, Highest-paid employee
40$100,125
Jennifer MurrayVice President
Officer
1$0
Andrez MunozBoard Member
Officer
1$0
Jennifer YogiBoard Member
Officer
1$0
Eric GonzalezSecretary
Officer
1$0
Lillian KaideBoard Member
Officer
1$0
Jenee JahnTreasurer
Officer
1$0
Joseph ShaefferPresident
Officer
1$0
Erin PettigrewBoard Member
Officer
1$0

Address and contacts

Address (IRS master file)
1904 3RD AVE STE 604, SEATTLE, WA 98101-1160
Principal officer (990 for 2024)
John Tirpak, 1904 3rd Ave, Suite 604, Seattle, WA 98101
Signed the 990
Joseph Shaeffer, President
Phone
(206) 441-9178

Mission

The Unemployment Law Project is a statewide, not-for-profit law firm that is established to provide advice, education, advocacy, services, and representation to unemployed workers, to defend the rights and benefits of workers and unemployed people, to advise workers of their rights, and to help alleviate the burden of Washington State residents experiencing unemployment.

990 for the year ended December 31, 2024

Program accomplishments

  • The Unemployment Law Project (ULP) provides free legal assistance and information to people who have been denied unemployment benefits. With offices in Seattle and Spokane, Washington, we offer our services to anyone who has or is eligible for a Washington State unemployment claim. Unemployment benefits are a public benefit, in existence since 1935 as part of the Social Security Act, an enacted in Washington State in 1937. Countless studies have demonstrated that unemployment benefits help not only the individual unemployed worker, but also the whole community. Unemployment benefits are paid out to landlords, grocery stores, medical professionals, restaurateurs, etc. The benefits help a worker manage a period of unemployment, staying in their home and continuing to have food and medicine while temporarily without work. Empirical studies have demonstrated that a person who has representation at a benefits hearing is more likely to succeed in winning benefits than someone who is not represented. ----In 2024 ULP represented in 694 hearings and appeals. This includes four cases in Superior Court and the Court of Appeals. ULP provided advice to 508 persons. In April ULP published our report VOICES OF WASHINGTON'S UNEMPLOYED, distilling 100 interviews of UI claimants whose benefits were threatened or who were ordered to repay benefits. The report advocates for broad policy reforms at ESD. Claimants frequently cited under staffing at ESD, the unfriendly appeals process, and the baffling complexity of the system. Key legislators, press, and state and federal policy makers received print copies of the report. A Seattle Times front page story highlighted the report and the destructive impact of the overpayment charges. In July 2024 the new care-giving "good cause" quit rule that ULP advocated for took effect. ULP advocated against some overly narrow rules related to the law by the business community. Fortunately the rules adopted regarding this new quit rule broadly apply to a myriad of family caregivers forced to quit a job due to childcare and other caregiving obstacles. Recently a pro se claimant was denied at her hearing because the judge did not follow the new law. The judge ruled that she quit for personal reasons and was disqualified. ULP wrote the Petition for Review to the Commissioner's Review Office and the benefits were allowed. She had "good cause" to quit due to the inaccessibility of child care for her new shift. Since 2021 ESD has been issuing thousands of overpayment notices regarding pandemic benefits. Advocates have demanded a waiver program. ULP played a key role in challenging enforcement deadlines for claimant submissions. The Department of Labor agreed and notified ESD that their interpretation of the law was incorrect. This opened the path to thousands of COVID overpayment waivers in WA State. ESD has now waived or refunded over $400 million in the state with more waivers pending. In 2024 the Office of Administrative Hearings hired a new Chief Judge. ULP staff met with the new chief judge to discuss problems and other issues with the hearing office. Some of our recommendations have been adopted. NARRATIVE OF SELECTED CASES 1: A man from a Greek immigrant family from Skagit County was separated from his employment because he requested an extension of his leave to take care of his dying father. He wanted to make sure that he was at his father's side when he passed away, which the doctors indicted was imminent. He was the only child and his elderly mother was unable to assist his father as she sustained injuries while trying to provide care. The employer denied the request for an extension of his leave and requested that he return to work the following Monday. The man had exhausted his Paid Family Medical Leave. He was unable to return to his job and the employer terminated him. After his father passed away, two weeks after the job ended, the man filed for unemployment benefits. The Employment Security Department approved his benefits. The employer appealed and ULP represented him at the hearing. The judge approved the claim and there was no overpayment. NARRATIVE OF SELECTED CASES 2:The Spokane office represented a woman who had been discharged from her position at a local store where she was employed as an Assistant Store Manager. She had been working on resetting an aisle as directed by her supervisor. She took products off the shelves and set them on the floor so that she could rearrange the aisle. She was then called up to the front to help the cashier. When she was done with that task, she went back to the aisle to finish her project. The items had all been placed in another container. A customer acknowledged that she had done that and proceeded to call her racial slurs. She told the customer not to speak to her in that manner. The customer called the police. The police escorted the customer out of the store. The employer put her on unpaid suspension pending an investigation. She was not told how long she would be suspended. She applied for emergency funds from DSHS and the DSHS representative told her that their records showed that she was fired by the employer. Benefits were denied by the Employment Security Department. ULP represented her at the hearing. The judge found her testimony to be credible and there was no finding of misconduct. Benefits were allowed. NARRATIVE OF SELECTED CASES 3:We represented a woman who quit her job due to workplace safety. The claimant worked as an Employment Specialist and helped individuals find work. She was harassed by a client of a company that she was trying to help find a job. The client had a history of assault and harassment. The claimant became a victim of it in 2023. The claimant notified her employer and the employer did not initially take steps to assist her. The claimant continued to try to assist the client. She tried to speak with her employer and told them that she felt unsafe.. She tried to speak with the owner of the business and set up a time to resolve the situation.. The owner became agitated the claimant. The client continued to continously harass her with threatening and abusive messages.. The claimant was now in fear of her life. She reached out to her supervisors. To attempt to curb the stalking and abusive behavior, the employer responded by locking down the worksite and filing a police report. The employer offered her the option of working from home and leave options. However, the harassment and threatening behavior continued. The claimant filed a police report and went to court for a Protection Order. At the hearing the claimant got into a verbal altercation with the Protection Order judge. Marshalls were called in and the Protection Order hearing was continued. The claimant feared violence from the client and quit her job to protect her from harm. ESD denied her unemployment benefits. ULP represented her at her unemployment hearing. The judge ruled that quitting her job was necessary to protect the claimant from domestic violence and stalking. Benefits were allowed.
    Expenses $1,116,369 · revenue $30,698

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
91-1505747
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
1993
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,079,338
Income (IRS master file)
$1,061,841

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,061,841$1,204,362$1,079,338IRS
990December 2023$2,263,618$1,667,224$1,889,660XML
990December 2022$1,927,846$1,729,560$1,007,639IRS
990December 2021–––IRS
990December 2020–––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 91-1505747).

Questions about UNEMPLOYMENT LAW PROJECT

What is the EIN of UNEMPLOYMENT LAW PROJECT?
The employer identification number (EIN) of UNEMPLOYMENT LAW PROJECT is 91-1505747.
Is UNEMPLOYMENT LAW PROJECT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
Are donations to UNEMPLOYMENT LAW PROJECT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UNEMPLOYMENT LAW PROJECT 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 UNEMPLOYMENT LAW PROJECT due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did UNEMPLOYMENT LAW PROJECT last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of UNEMPLOYMENT LAW PROJECT?
The 990 for the year ended December 31, 2024 names John Tirpak.
Who are the officers and directors of UNEMPLOYMENT LAW PROJECT?
The 990 for the year ended December 31, 2024 lists 9 people; 2 received compensation from the organization, the highest $106,832 (Juliana C Repp, Spokane Attorney).
How much revenue does UNEMPLOYMENT LAW PROJECT have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,061,841, expenses of $1,204,362 and total assets of $1,079,338 at year end.

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