Form 990 for tax year 2025
Filed by RURAL LAW CENTER OF NEW YORK INC.
Totals
- Total revenue
- $2,075,295
- Total expenses
- $1,797,952
- Contributions and grants received
- $1,568,021
- Grants paid
- $0
- Program service revenue
- $505,045
- Investment income
- $2,229
- Other revenue
- $0
- Total assets, end of year
- $1,012,233
- Total liabilities, end of year
- $247,886
- Net assets or fund balances, end of year
- $764,347
- Program services expenses (Part IX)
- $1,528,259
- Management and general expenses
- $269,693
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,528,259
Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$1,556,746
-
1f · All other contributions, gifts and grants
$11,275
-
2a · Program service revenue: FEES FOR SERVICES
total $505,045 · related or exempt $505,045
-
3 · Investment income
total $2,229 · excluded $2,229
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $139,563 · program services $118,629 · management and general $20,934
-
7 · Other salaries and wages
total $1,070,625 · program services $910,031 · management and general $160,594
-
8 · Pension plan contributions
total $36,119 · program services $30,701 · management and general $5,418
-
9 · Other employee benefits
total $186,108 · program services $158,192 · management and general $27,916
-
10 · Payroll taxes
total $100,085 · program services $85,072 · management and general $15,013
-
11g · Fees: other
total $48,825 · program services $41,501 · management and general $7,324
-
12 · Advertising and promotion
total $2,679 · program services $2,277 · management and general $402
-
13 · Office expenses
total $13,189 · program services $11,211 · management and general $1,978
-
14 · Information technology
total $55,172 · program services $46,896 · management and general $8,276
-
16 · Occupancy
total $53,708 · program services $45,652 · management and general $8,056
-
17 · Travel
total $21,794 · program services $18,525 · management and general $3,269
-
19 · Conferences, conventions and meetings
total $12,529 · program services $10,650 · management and general $1,879
-
22 · Depreciation, depletion and amortization
total $9,807 · program services $8,336 · management and general $1,471
-
23 · Insurance
total $15,260 · program services $12,971 · management and general $2,289
-
24a · Other expenses: TELECOMMUNICATIONS
total $11,001 · program services $9,351 · management and general $1,650
-
24b · Other expenses: MISCELLANEOUS
total $9,771 · program services $8,305 · management and general $1,466
-
24c · Other expenses: PUBLICATIONS AND DUES
total $5,873 · program services $4,992 · management and general $881
-
24d · Other expenses: LIBRARY
total $3,807 · program services $3,236 · management and general $571
-
24e · All other expenses
total $2,037 · program services $1,731 · management and general $306
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $39,680 · end of year $71,220
-
2 · Savings and temporary cash investments
beginning of year $225,571 · end of year $318,821
-
4 · Accounts receivable
beginning of year $403,380 · end of year $591,369
-
9 · Prepaid expenses and deferred charges
beginning of year $5,295 · end of year $4,695
-
10a · Land, buildings and equipment: cost or other basis
$60,626
-
10b · Land, buildings and equipment: accumulated depreciation
$36,898
-
10c · Land, buildings and equipment, net
beginning of year $23,940 · end of year $23,728
-
15 · Other assets
beginning of year $41,244 · end of year $2,400
-
17 · Accounts payable and accrued expenses
beginning of year $5,845 · end of year $34,875
-
19 · Deferred revenue
beginning of year $207,417 · end of year $213,011
-
25 · Other liabilities
beginning of year $38,844 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $487,004 · end of year $764,347
Mission and programs · 2025
Mission
THE RURAL LAW CENTER OF NEW YORK IS AN ORGANIZATION THAT IS DEDICATED TO IDENTIFYING AND ADDRESSING THE LEGAL ISSUES UNIQUE TO LOW-INCOME, RURAL NEW YORKERS.
-
SEE SCHEDULE O:THE RURAL LAW CENTER IS A NON PROFIT CIVIL LEGAL SERVICES PROVIDER. WE SERVE LOW INCOME NEW YORKERS IN THE 44 RURAL COUNTIES OF NEW YORK STATE. OUR WORK INVOLVES PROVIDING LEGAL ADVICE BY TELEPHONE OR VIRTUAL APPOINTMENTS WITH RURAL, INCOME-ELIGIBLE CLIENTS REGARDING CIVIL LAW ISSUES. WE ALSO ENGAGE IN LIMITED SCOPE REPRESENTATION AND PROVIDE OPPORTUNITIES FOR VOLUNTEERS TO LINK WITH RURAL CLIENTS FOR ADVICE AND DOCUMENT PREPARATION ON SEVERAL CIVIL LEGAL SERVICE MATTERS. WE HANDLE A VARIETY OF SUBJECT MATTERS INCLUDING: CONSUMER DEBT AND DEBT COLLECTION, CHAPTER 7 BANKRUPTCY FILINGS AND PREVENTION SERVICES; HOUSING MATTERS FOR TENANTS AND FACING COURT PROCEEDINGS FOR EVICTION AND ISSUES WITH REPAIRS AND CONDITION OF PROPERTY;FORECLOSURE REPRESENTATION AND PREVENTION; SSD/SSI BENEFITS; UNEMPLOYMENT; UNCONTESTED DIVORCE PROCEEDINGS; PREPARATION AND EXECUTION OF WILLS, HEALTH CARE PROXIES, AND POWERS OF ATTORNEY. WE ALSO GO INTO OUR COMMUNITIES TO PROVIDE PRESENTATIONS AND CLINICS IN SUBJECT MATTERS SUCH AS ELDER LAW, BASIC ESTATE PLANNING, CONSUMER DEBT AND FRAUD PREVENTION. OUR SERVICES ARE TAILORED TO MEET THE NEEDS OF OUR RURAL BASE INCLUDING PROVIDING TELEPHONE CONSULTATIONS, IN HOME VISITS, AND COMMUNICATION WITH OUR CLIENTS THAT FITS THEIR SITUATION. WE ARE AWARE OF LIMITATIONS ON TRAVEL INCLUDING LACK OF PERSONAL TRAVEL MEANS AND LACK OF PUBLIC TRANSPORTATION SUPPORT, IN ADDITION TO NO OR SLOW INTERNET SERVICES IN RURAL AREAS.THE RURAL LAW CENTER IS A COMMUNITY DISPUTE RESOLUTION CENTER (CDRC) PROVIDING MEDIATION SERVICES IN THREE RURAL COUNTIES. WE ASSIST PARTICIPANTS IN RESOLVING DISPUTES IN MATTERS INCLUDING LANDLORD/TENANT, CONSUMER DEBT, CUSTODY, DIVORCE, AND THE WORKPLACE. WE HAVE ENGAGED IN PROGRAMS IN OUR LOCAL PUBLIC SCHOOLS, COMMUNITY CENTERS, AND COLLEGES.THE RURAL LAW CENTER PROVIDES APPELLATE REPRESENTATION IN BOTH CRIMINAL AND FAMILY COURT MATTERS AS CONTRACTED THROUGH VARIOUS COUNTIES IN THE STATE. OUR APPEALS ARE HANDLED BY EXPERIENCED APPELLATE ATTORNEYS WHO ARE WELL VERSED IN APPELLATE ISSUES THAT FACE LITIGANTS IN FAMILY COURT AND CRIMINAL DEFENDANTS.
Expenses $1,528,259 · Revenue $505,045
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Scott Clippinger EsqSCOTT CLIPPINGER ESQ
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Andrew PulrangANDREW PULRANG
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Ellen C Coccoma EsqELLEN C COCCOMA ESQ
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Lewis PapenfuseLEWIS PAPENFUSE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
William D LaundryWILLIAM D LAUNDRY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Elizabeth NeulandELIZABETH NEULAND
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Heidi Dennis EsqHEIDI DENNIS ESQ
EXECUTIVE DIRECTOR
- Total calculated
- $143,750
- From this org
- $139,563
- From related orgs
- $0
- Other
- $4,187
- Hours/week
- 35
-
Kristin BluvasKRISTIN BLUVAS
STAFF ATTORNEY
- Total calculated
- $107,735
- From this org
- $104,597
- From related orgs
- $0
- Other
- $3,138
- Hours/week
- 35
-
Heather WestHEATHER WEST
STAFF ATTORNEY
- Total calculated
- $116,993
- From this org
- $100,653
- From related orgs
- $0
- Other
- $16,340
- Hours/week
- 35
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Schedule J
Answered yes
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 24 August 2026
- IRS schema version
- 2025v4.2
- Source object
- 202612449349300331
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