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Nonprofiteer
← NATIONAL VETERANS LEGAL SERVICES PROGRAM INC

Form 990 for tax year 2023

Filed by NATIONAL VETERANS LEGAL SERVICES PROGRAM INC.

Totals

Total revenue
$7,697,962
Total expenses
$7,981,341
Contributions and grants received
$1,331,851
Grants paid
$8,000
Program service revenue
$6,298,299
Investment income
$161,178
Other revenue
-$93,366
Total assets, end of year
$10,259,592
Total liabilities, end of year
$4,297,604
Net assets or fund balances, end of year
$5,961,988
Program services expenses (Part IX)
$6,907,113
Management and general expenses
$729,331
Fundraising expenses
$344,897
Program service expenses (Part III)
$6,907,113

Program services were 86.5% 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.

  • 1c · Fundraising events

    $941,505

  • 1f · All other contributions, gifts and grants

    $390,346

  • 2a · Program service revenue: ATTORNEYS' FEES

    total $5,404,992 · related or exempt $5,404,992

  • 2b · Program service revenue: CONTRACT REVENUE

    total $524,093 · related or exempt $524,093

  • 2c · Program service revenue: PUBLICATION REVENUE

    total $322,397 · related or exempt $322,397

  • 2d · Program service revenue: TRAINING

    total $46,817 · related or exempt $46,817

  • 3 · Investment income

    total $169,657 · excluded $169,657

  • 7a · Gross sales of assets other than inventory

    securities $1,953,820

  • 7b · Less cost or other basis and sales expenses

    securities $1,962,299

  • 7c · Gain or loss

    securities -$8,479

  • 7d · Net gain or loss

    total -$8,479 · excluded -$8,479

  • 8a · Fundraising events: gross income

    $16,275

  • 8a · Fundraising events: contributions included on line 1c

    $941,505

  • 8b · Fundraising events: direct expenses

    $109,641

  • 8c · Net income from fundraising events

    total -$93,366 · excluded -$93,366

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,000 · program services $8,000

  • 5 · Compensation of officers, directors and key employees

    total $623,728 · program services $387,310 · management and general $225,054 · fundraising $11,364

  • 7 · Other salaries and wages

    total $5,281,742 · program services $4,801,212 · management and general $270,652 · fundraising $209,878

  • 8 · Pension plan contributions

    total $190,839 · program services $170,616 · management and general $7,746 · fundraising $12,477

  • 9 · Other employee benefits

    total $402,799 · program services $354,819 · management and general $22,149 · fundraising $25,831

  • 10 · Payroll taxes

    total $431,379 · program services $369,497 · management and general $36,405 · fundraising $25,477

  • 11c · Fees: accounting

    total $29,187 · management and general $29,187

  • 11f · Fees: investment management

    total $31,314 · management and general $31,314

  • 11g · Fees: other

    total $115,376 · program services $108,514 · management and general $4,365 · fundraising $2,497

  • 13 · Office expenses

    total $266,792 · program services $197,054 · management and general $52,708 · fundraising $17,030

  • 16 · Occupancy

    total $366,756 · program services $321,857 · management and general $29,159 · fundraising $15,740

  • 17 · Travel

    total $40,060 · program services $39,941 · fundraising $119

  • 19 · Conferences, conventions and meetings

    total $8,980 · program services $8,980

  • 22 · Depreciation, depletion and amortization

    total $6,509 · program services $6,273 · fundraising $236

  • 23 · Insurance

    total $28,410 · program services $16,931 · management and general $10,550 · fundraising $929

  • 24a · Other expenses: EQUIP. RENTAL & MAINT.

    total $77,562 · program services $68,611 · management and general $5,620 · fundraising $3,331

  • 24b · Other expenses: BOOKS & REF. MATERIALS

    total $37,280 · program services $29,434 · management and general $521 · fundraising $7,325

  • 24c · Other expenses: LICENSES AND PERMITS

    total $23,355 · program services $10,414 · management and general $512 · fundraising $12,429

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $7,884 · program services $7,650 · fundraising $234

  • 24e · All other expenses

    total $3,389 · management and general $3,389

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $77,779 · end of year $279,237

  • 2 · Savings and temporary cash investments

    beginning of year $548,124 · end of year $1,134,540

  • 4 · Accounts receivable

    beginning of year $686,261 · end of year $625,283

  • 9 · Prepaid expenses and deferred charges

    beginning of year $138,813 · end of year $155,810

  • 10a · Land, buildings and equipment: cost or other basis

    $60,722

  • 10b · Land, buildings and equipment: accumulated depreciation

    $38,170

  • 10c · Land, buildings and equipment, net

    beginning of year $29,061 · end of year $22,552

  • 11 · Investments: publicly traded securities

    beginning of year $4,893,099 · end of year $4,911,390

  • 15 · Other assets

    beginning of year $126,937 · end of year $3,130,780

  • 17 · Accounts payable and accrued expenses

    beginning of year $573,263 · end of year $827,933

  • 19 · Deferred revenue

    beginning of year $53,069 · end of year $56,127

  • 25 · Other liabilities

    beginning of year $0 · end of year $3,413,544

  • 27 · Net assets without donor restrictions

    beginning of year $5,873,742 · end of year $5,961,988

Mission and programs · 2023

Mission

TO PROVIDE FREE LEGAL ASSISTANCE TO VETERANS OF THE UNITED STATES ARMED FORCES AND CURRENT SERVICE MEMBERS.

Activities or mission (Part I)

TO PROVIDE FREE LEGAL ASSISTANCE TO VETERANS OF THE U.S. ARMED FORCES AND CURRENT SERVICE MEMBERS.

  • APPEALS TO THE COURT OF APPEALS FOR VETERANS CLAIMS: NVLSP PROVIDES FREE LEGAL SERVICES TO HELP VETERANS, SERVICE MEMBERS, AND THEIR FAMILIES SECURE DISABILITY AND DEATH BENEFITS FROM THE U.S. DEPARTMENT OF VETERANS AFFAIRS. NVLSP'S INDIVIDUAL REPRESENTATION SERVICES INCLUDE PRO BONO REPRESENTATION BEFORE VA REGIONAL OFFICES, THE BOARD OF VETERANS' APPEALS, THE U.S. COURT OF APPEALS FOR VETERANS CLAIMS (CAVC), OTHER FEDERAL COURTS, AND MILITARY DISCHARGE REVIEW AGENCIES. IN 2023, NVLSP FILED OVER 650 NEW INDIVIDUAL APPEALS IN THE CAVC ON BEHALF OF A VETERAN OR SURVIVOR DENIED BENEFITS BY THE BOARD OF VETERANS' APPEALS (BVA) AND CONTINUED LITIGATING HUNDREDS OF PENDING APPEALS. HISTORICALLY, IN A HIGH PERCENTAGE OF THE CASES THAT NVLSP HAS APPEALED TO THE CAVC, NVLSP HAS BEEN ABLE TO OBTAIN AN ORDER SETTING THE BVA DENIAL ASIDE BASED ON ADMINISTRATIVE ERROR AND REMANDING FOR FURTHER PROCEEDINGS, OR AN ORDER GRANTING BENEFITS TO VETERANS OUTRIGHT.

    Expenses $3,520,068 · Grants $8,000 · Revenue $3,431,759

  • LAWYERS SERVING WARRIORS (LSW) PRO BONO PROGRAM:NVLSP PROVIDES FREE REPRESENTATION THROUGH LAWYERS SERVING WARRIORS, OUR NATIONAL PRO BONO PROGRAM. LSW OFFERS FREE LEGAL HELP TO VETERANS AND SERVICE MEMBERS ON A NUMBER OF BENEFITS ISSUES; CASES ARE PLACED WITH VOLUNTEER ATTORNEYS FROM LAW FIRMS AND CORPORATE LEGAL DEPARTMENTS NATIONWIDE. EACH VOLUNTEER RECEIVES TRAINING AND GUIDANCE BY NVLSP'S TEAM OF EXPERT ATTORNEYS, ENSURING THAT EVERY VETERAN RECEIVES TOP NOTCH LEGAL REPRESENTATION. LSW OFFERS ASSISTANCE IN SIX DISABILITY CLAIMS AREAS: 1) VA CLAIMS FOR MENTAL HEALTH AND RELATED CONDITIONS RESULTING FROM MILITARY SEXUAL TRAUMA; 2) APPLICATIONS FOR COMBAT-RELATED SPECIAL COMPENSATION; 3) REPRESENTATION OF SERVICE MEMBERS AND VETERANS SEEKING MILITARY MEDICAL RETIREMENT THROUGH THE INTEGRATED DISABILITY EVALUATION SYSTEM, APPLICATIONS TO THE PHYSICAL DISABILITY BOARD OF REVIEW FOR AN INCREASE IN THE DISABILITY RATING THAT THE MILITARY ASSIGNED AT THE TIME OF MEDICAL SEPARATION FROM SERVICE, AND CORRECTIONS OF MILITARY RECORDS TO GRANT MILITARY MEDICAL RETIREMENT; 4) APPEALS TO THE BOARD OF VETERANS' APPEALS AND THE US COURT OF APPEALS FOR VETERANS CLAIMS; 5) UPGRADING LESS THAN HONORABLE DISCHARGES AND APPLICATIONS TO BOARDS FOR CORRECTION OF MILITARY RECORDS FOR VETERANS WHO WERE WRONGFULLY DISCHARGED FOR PERSONALITY DISORDER OR ADJUSTMENT DISORDER; 6) APPLICATIONS AND APPEALS FOR SERVICEMEMBERS' GROUP LIFE INSURANCE TRAUMATIC INJURY PROTECTION (TSGLI) . THE PRO BONO PROGRAM ALSO HANDLES LITIGATION IN FEDERAL COURT TO APPEAL UNFAVORABLE DECISIONS AT ADMINISTRATIVE BOARDS. IN 2023, THE LSW PROGRAM PLACED APPROXIMATELY 500 INDIVIDUAL CASES FOR FULL REPRESENTATION. IN-PERSON CLINICS WERE RESTARTED IN 2023, AND REMOTE CLINICS CONTINUED. CLINIC APPOINTMENTS (BOTH IN-PERSON AND REMOTE WERE PROVED TO APPROXIMATELY 200 VETERANS AND SERVICE MEMBERS. WE ALSO PROVIDED VIRTUAL KNOW YOUR RIGHTS PRESENTATIONS TO VETERANS, SERVICE MEMBERS, AND THE VETERANS COMMUNITY. WE TRAINED PRO BONO ATTORNEYS TO ASSIST WITH BRIEF SERVICES AND FULL REPRESENTATION.

    Expenses $1,600,075 · Revenue $1,578,663

  • IMPACT LITIGATION:NVLSP BRINGS CLASS ACTIONS AND OTHER LAW REFORM LITIGATION TO BENEFIT LARGE NUMBERS OF VETERANS AND THEIR FAMILIES. BY COMPELLING THE VA AND MILITARY DEPARTMENTS TO BRING THEIR REGULATIONS AND PRACTICES INTO COMPLIANCE WITH APPLICABLE FEDERAL LAWS, ONE CASE CAN HELP THOUSANDS OF VETERANS OBTAIN THE FEDERAL BENEFITS THEY ARE DUE. IN 2023, NVLSP'S DOCKET INCLUDED ELEVEN CERTIFIED OR PUTATIVE CLASS ACTIONS AGAINST THE VA OR MILITARY BRANCHES. AS PART OF NVLSP'S WORK ON ITS LONGEST-RUNNING CLASS ACTION, NEHMER V. DEP'T OF VETERANS' AFFAIRS (N.D. CAL NO. 86-6160), NVLSP SUCCEEDED IN FORCING THE VA TO PAY MILLIONS OF DOLLARS IN RETROACTIVE BENEFITS TO SURVIVORS OF DECEASED VIETNAM VETERANS WHO SUFFERED FROM DISEASES THAT WERE THE RESULT OF EXPOSURE TO AGENT ORANGE. OTHER CLASS ACTIONS HAVE RESULTED IN HUNDREDS OF THOUSANDS OF VETERANS AND THEIR CAREGIVERS GAINING ACCESS TO JUDICIAL REVIEW OF UNFAVORABLE DECISIONS RELATED TO CAREGIVING STIPENDS; VA EXPANDING ACCESS TO IN VITRO FERTILIZATION MEDICAL CARE; AND THE DEPARTMENT OF THE NAVY READ JUDICATING THOUSANDS OF SAILORS' MEDICAL SEPARATIONS WHO MAY BE ENTITLED TO MEDICAL RETIREMENT PAY. NVLSP ALSO ENGAGED IN OTHER IMPACT LITIGATION, INCLUDING AN ONGOING RULEMAKING PETITION AT THE VA AND RELATED LITIGATION, AND LITIGATION AND ADMINISTRATIVE APPEALS RELATING TO VARIOUS REQUESTS FOR RECORDS UNDER THE FREEDOM OF INFORMATION ACT. NVLSP ALSO CONTINUED TO REPRESENT VETERANS THROUGH ITS BURN PIT CLAIMS ASSISTANCE PROGRAMS, IN WHICH NVLSP REPRESENTS VETERANS BEFORE THE VA IN THEIR CLAIMS FOR DISABILITY COMPENSATION FOR DISEASES RELATED TO EXPOSURE TO TOXIC CHEMICALS SPEWED BY OPEN-AIR BURN PITS USED BY THE MILITARY TO DISPOSE OF WASTE IN SOUTHWEST ASIA.

    Expenses $1,213,969 · Revenue $840,487

  • PUBLICATIONS AND TRAINING:NVLSP RECRUITS, TRAINS, AND MENTORS LAWYER AND NON-LAWYER ADVOCATES WHO REPRESENT VETERANS, SERVICE MEMBERS, AND THEIR FAMILY MEMBERS ON A PRO BONO BASIS ON CLAIMS FOR BENEFITS. NVLSP ACTS AS A FORCE MULTIPLIER, PROVIDING IN-PERSON AND WEBINAR TRAININGS. NVLSP'S WEBINAR AND IN-PERSON TRAINING PROGRAMS EDUCATE VETERANS SERVICE OFFICERS, ATTORNEYS, AND CLAIMS AGENTS ABOUT THE LATEST COURT DECISIONS AND BEST PRACTICES IN VETERANS LAW. OUR TRAINERS SHARE THEIR KNOWLEDGE AND EXPERTISE WITH A BROAD AUDIENCE, HELPING TO EXPAND OUR ADVOCACY NETWORK THAT CONTINUALLY ASSISTS TOPICS INCLUDING: RECENT COURT DECISIONS ADVOCATES NEED TO KNOW ABOUT; VA BENEFITS FOR MENTAL DISORDERS; VA BENEFITS BASED ON NATIONAL GUARD AND RESERVE SERVICE; ENSURING VA PROPERLY RATES KNEE DISABILITIES; HOW INVOLVEMENT WITH THE CRIMINAL JUSTICE SYSTEM IMPACTS VA BENEFITS; AND NAVIGATING THE MODERNIZED/AMA VA REVIEW SYSTEM. NVLSP ALSO ADMINISTERS THE BASIC TRAINING COURSE IN VETERANS BENEFITS, AN ONLINE COURSE DESIGNED TO PROVIDE ADVOCATES NEW TO VETERANS LAW WITH A WORKING UNDERSTANDING OF HOW TO SUCCESSFULLY NAVIGATE THE VA BENEFITS SYSTEM. NVLSP CREATED THE VA BENEFIT IDENTIFIER APP TO HELP VETERANS AND ADVOCATES DETERMINE THE SPECIFIC VA BENEFITS TO WHICH A VETERAN IS LIKELY ENTITLED; THE APP IS AVAILABLE IN ENGLISH AND SPANISH. NVLSP ALSO PUBLISHES EDUCATIONAL ADVOCACY MATERIALS THAT EMPOWER ADVOCATES FOR VETERANS AND SERVICE MEMBERS. SINCE 1991, WE HAVE PRODUCED THE VETERANS' BENEFITS MANUAL, THE COMPREHENSIVE TREATISE ON VETERANS LAW. NVLSP UPDATES AND REVISES THE VETERANS' BENEFITS MANUAL ANNUALLY.

    Expenses $573,001 · Revenue $447,390

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Benjamin Block

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Amy Schuh

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Chris Antoniou

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Cynthia Bright

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Wayne Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Barry McCoy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Greg Harris

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Donald Kassilke

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Ronald Flagg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Richard Coe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Nathaniel Emmons

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Will Gunn

    BOARD MEMBER (UNTIL 6/2023)

    Total calculated
    $0
    Hours/week
    0.5
  • Doris Johnson

    BOARD MEMBER (UNTIL 2/2023)

    Total calculated
    $0
    Hours/week
    0.5
  • Stephen Kinnaird

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Richard Klingler

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Gianni Minutoli

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Nancy O'Connor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Thomas Riley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Stephen Ryan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Howard Shapiro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Eric Shumsky

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • William Hayden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Alan Avery

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.75
  • Emily Wexler

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Paul Browning

    BOARD MEMBER (FROM 3/2023)

    Total calculated
    $0
    Hours/week
    0.5
  • Erik Swabb

    BOARD MEMBER (FROM 3/2023)

    Total calculated
    $0
    Hours/week
    0.5
  • Paul Wright

    EXECUTIVE DIRECTOR/PRESIDENT

    Total calculated
    $256,355
    From this org
    $233,216
    From related orgs
    $0
    Other
    $23,139
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $233,216
    Bonus
    $0
    Other
    $0
    Deferred
    $9,400
    Nontaxable benefits
    $13,739
    Filer's total
    $256,355
  • Richard Spataro

    DIR. OF TRAINING/VICE PRESIDENT

    Total calculated
    $205,131
    From this org
    $173,328
    From related orgs
    $0
    Other
    $31,803
    Hours/week
    42.25

    Schedule J breakdown matched by us

    Base
    $173,328
    Bonus
    $0
    Other
    $0
    Deferred
    $10,577
    Nontaxable benefits
    $21,226
    Filer's total
    $205,131
  • Jeffrey Zanghi

    DIR. OF FIN./TREASURER/SECRETARY

    Total calculated
    $162,242
    From this org
    $141,542
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $141,042
    Bonus
    $500
    Other
    $0
    Deferred
    $8,437
    Nontaxable benefits
    $12,263
    Filer's total
    $162,242
  • Ana Reyes

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $228,020
    From this org
    $189,146
    From related orgs
    $0
    Other
    $38,874
    Hours/week
    38.5

    Schedule J breakdown matched by us

    Base
    $177,146
    Bonus
    $12,000
    Other
    $0
    Deferred
    $10,474
    Nontaxable benefits
    $28,400
    Filer's total
    $228,020
  • Renee Burbank

    DIRECTOR OF LITIGATION

    Total calculated
    $223,294
    From this org
    $201,222
    From related orgs
    $0
    Other
    $22,072
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $201,222
    Bonus
    $0
    Other
    $0
    Deferred
    $11,962
    Nontaxable benefits
    $10,110
    Filer's total
    $223,294
  • Stacy Tromble

    DIRECTOR OF CAVC LIT

    Total calculated
    $209,001
    From this org
    $177,706
    From related orgs
    $0
    Other
    $31,295
    Hours/week
    47

    Schedule J breakdown matched by us

    Base
    $169,706
    Bonus
    $8,000
    Other
    $0
    Deferred
    $10,586
    Nontaxable benefits
    $20,709
    Filer's total
    $209,001
  • Rochelle Bobroff

    DIR. OF LAWYERS SERVING WARRIORS

    Total calculated
    $197,823
    From this org
    $157,187
    From related orgs
    $0
    Other
    $40,636
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $157,187
    Bonus
    $0
    Other
    $0
    Deferred
    $8,761
    Nontaxable benefits
    $31,875
    Filer's total
    $197,823
  • Christine Hill

    SPECIAL COUNSEL

    Total calculated
    $194,338
    From this org
    $194,113
    From related orgs
    $0
    Other
    $225
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $194,113
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $225
    Filer's total
    $194,338

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
MERIT- BASED BONUS COMPENSATION IS REPORTED IN PART II, COLUMN (B)(II).

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

Provenance

Return type
form_990
Tax year
2023
Filed
24 October 2024
IRS schema version
2023v5.1
Source object
202412989349300331

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