Form 990 for tax year 2024
Filed by NATIONAL VETERANS LEGAL SERVICES PROGRAM INC.
Totals
- Total revenue
- $9,640,488
- Total expenses
- $9,534,901
- Contributions and grants received
- $1,847,242
- Grants paid
- $69,256
- Program service revenue
- $7,700,994
- Investment income
- $176,112
- Other revenue
- -$83,860
- Total assets, end of year
- $10,397,967
- Total liabilities, end of year
- $3,995,956
- Net assets or fund balances, end of year
- $6,402,011
- Program services expenses (Part IX)
- $8,353,225
- Management and general expenses
- $743,460
- Fundraising expenses
- $438,216
- Program service expenses (Part III)
- $8,353,225
Program services were 87.6% 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
$729,325
-
1f · All other contributions, gifts and grants
$1,117,917
-
2a · Program service revenue: ATTORNEYS' FEES
total $6,899,881 · related or exempt $6,899,881
-
2b · Program service revenue: CONTRACT REVENUE
total $429,378 · related or exempt $429,378
-
2c · Program service revenue: PUBLICATION REVENUE
total $318,246 · related or exempt $318,246
-
2d · Program service revenue: TRAINING
total $53,489 · related or exempt $53,489
-
3 · Investment income
total $176,112 · excluded $176,112
-
8a · Fundraising events: gross income
$18,675
-
8a · Fundraising events: contributions included on line 1c
$729,325
-
8b · Fundraising events: direct expenses
$102,535
-
8c · Net income from fundraising events
total -$83,860 · excluded -$83,860
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $69,256 · program services $69,256
-
5 · Compensation of officers, directors and key employees
total $646,568 · program services $414,092 · management and general $218,257 · fundraising $14,219
-
7 · Other salaries and wages
total $6,167,519 · program services $5,635,218 · management and general $288,029 · fundraising $244,272
-
8 · Pension plan contributions
total $227,082 · program services $208,408 · management and general $5,251 · fundraising $13,423
-
9 · Other employee benefits
total $573,179 · program services $512,335 · management and general $27,779 · fundraising $33,065
-
10 · Payroll taxes
total $494,781 · program services $436,593 · management and general $31,142 · fundraising $27,046
-
11c · Fees: accounting
total $31,860 · management and general $31,860
-
11f · Fees: investment management
total $33,601 · management and general $33,601
-
11g · Fees: other
total $310,627 · program services $305,917 · management and general $3,353 · fundraising $1,357
-
13 · Office expenses
total $282,853 · program services $204,158 · management and general $59,140 · fundraising $19,555
-
16 · Occupancy
total $378,505 · program services $333,279 · management and general $29,220 · fundraising $16,006
-
17 · Travel
total $35,346 · program services $35,346
-
19 · Conferences, conventions and meetings
total $54,894 · program services $11,586 · fundraising $43,308
-
22 · Depreciation, depletion and amortization
total $6,510 · program services $6,263 · fundraising $247
-
23 · Insurance
total $37,649 · program services $26,630 · management and general $9,763 · fundraising $1,256
-
24a · Other expenses: EQUIP. RENTAL & MAINT.
total $82,420 · program services $73,631 · management and general $5,362 · fundraising $3,427
-
24b · Other expenses: BOOKS & REF. MATERIALS
total $56,967 · program services $45,687 · management and general $611 · fundraising $10,669
-
24c · Other expenses: LICENSES AND PERMITS
total $24,767 · program services $15,783 · management and general $92 · fundraising $8,892
-
24d · Other expenses: STAFF DEVELOPMENT
total $20,517 · program services $19,043 · fundraising $1,474
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $279,237 · end of year $16,145
-
2 · Savings and temporary cash investments
beginning of year $1,134,540 · end of year $1,404,032
-
4 · Accounts receivable
beginning of year $625,283 · end of year $636,116
-
9 · Prepaid expenses and deferred charges
beginning of year $155,810 · end of year $169,866
-
10a · Land, buildings and equipment: cost or other basis
$60,722
-
10b · Land, buildings and equipment: accumulated depreciation
$44,680
-
10c · Land, buildings and equipment, net
beginning of year $22,552 · end of year $16,042
-
11 · Investments: publicly traded securities
beginning of year $4,911,390 · end of year $5,245,457
-
15 · Other assets
beginning of year $3,130,780 · end of year $2,910,309
-
17 · Accounts payable and accrued expenses
beginning of year $827,933 · end of year $677,416
-
19 · Deferred revenue
beginning of year $56,127 · end of year $31,468
-
25 · Other liabilities
beginning of year $3,413,544 · end of year $3,287,072
-
27 · Net assets without donor restrictions
beginning of year $5,961,988 · end of year $6,402,011
Mission and programs · 2024
Mission
TO PROVIDE AT NO COST LEGAL ASSISTANCE TO VETERANS OF THE U.S. ARMED FORCES AND CURRENT SERVICE MEMBERS.
Activities or mission (Part I)
SEE PART III, LINE 1.
-
WORK FOR VETERAN SERVICE ORGANIZATIONS (FORMERLY 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 2024, NVLSP FILED OVER 850 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 $4,556,532 · Grants $69,256 · Revenue $4,752,736
-
LAWYERS SERVING WARRIORS (LSW) PRO BONO PROGRAM:NVLSP PROVIDES AT NO COST REPRESENTATION THROUGH LAWYERS SERVING WARRIORS (LSW), OUR NATIONAL PRO BONO PROGRAM. LSW OFFERS AT NO COST 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 FOUR DOD AREAS: 1) APPLICATIONS FOR COMBAT-RELATED SPECIAL COMPENSATION; 2) APPLICATIONS FOR MILITARY MEDICAL RETIREMENT; 3) UPGRADING LESS THAN HONORABLE DISCHARGES AND STIGMATIZING NARRATIVE REASONS; AND 4) APPLICATIONS 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. LSW OFFERS ASSISTANCE IN TWO VA AREAS: 1) APPEALS TO THE US COURT OF APPEALS FOR VETERANS CLAIMS (CAVC) AND 2) REMANDS FROM THE CAVC TO THE BOARD OF VETERANS' APPEALS. IN 2024, THE LSW PROGRAM PLACED OVER 600 INDIVIDUAL CASES FOR FULL REPRESENTATION. REMOTE CLINIC APPOINTMENTS WERE PROVIDED 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 $1,696,705 · Revenue $1,637,386
-
CLASS ACTIONS (FORMERLY 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 2024, NVLSP'S DOCKET INCLUDED NINE 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 RE-ADJUDICATING THOUSANDS OF SAILORS' MEDICAL SEPARATIONS WHO MAY BE ENTITLED TO MEDICAL RETIREMENT PAY. NVLSP ALSO ENGAGED IN OTHER IMPACT LITIGATION, INCLUDING LITIGATION RELATING TO A RULEMAKING PETITION AND VARIOUS REQUESTS FOR RECORDS UNDER THE FREEDOM OF INFORMATION ACT. NVLSP CONTINUED TO REPRESENT VETERANS THROUGH ITS BURN PIT CLAIMS ASSISTANCE PROJECT, 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. IN SEPTEMBER 2024, NVLSP LAUNCHED ITS FAMILY CAREGIVER ASSISTANCE PROGRAM, DEDICATED TO HELPING VETERANS AND FAMILY CAREGIVERS ACCESS THE VA'S PROGRAM OF COMPREHENSIVE ASSISTANCE FOR FAMILY CAREGIVERS (PCAFC) AND REPRESENTING THEM IN APPEALS FROM OF PCAFC DENIALS.
Expenses $1,400,097 · Revenue $842,820
-
PUBLICATIONS AND TRAINING:NVLSP 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 VA AND MILITARY BENEFITS. NVLSP ACTS AS A FORCE MULTIPLIER, PROVIDING IN-PERSON AND WEBINAR TRAINING. 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. TOPICS IN 2024 INCLUDED: RECENT COURT DECISIONS ADVOCATES NEED TO KNOW ABOUT; EFFECTIVE COMMUNICATION TO BUILD BETTER VA CLAIMS, VA BENEFITS FOR GULF WAR ILLNESS AND DISEASES CAUSED BY BURN PITS, NON-SERVICE-CONNECTED DISABILITY PENSION, UNDERSTANDING THE VA'S RATING OF TRAUMATIC BRAIN INJURY, CHANGES TO VA'S CHARACTER OF DISCHARGE REGULATION, UNDERSTANDING CHANGES TO VA'S RATING OF DIGESTIVE SYSTEM DISABILITIES, AND TOTAL DISABILITY RATINGS BASED ON INDIVIDUAL UNEMPLOYABILITY. NVLSP ALSO ADMINISTERS A 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 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 AUTHORED THE VETERANS BENEFITS MANUAL, THE COMPREHENSIVE TREATISE ON VETERANS LAW. NVLSP UPDATES AND REVISES THE VETERANS BENEFITS MANUAL ANNUALLY.
Expenses $699,891 · Revenue $468,052
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Benjamin BlockBENJAMIN BLOCK
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Amy SchuhAMY SCHUH
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Chris AntoniouCHRIS ANTONIOU
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Cynthia BrightCYNTHIA BRIGHT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Wayne SmithWAYNE SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Barry McCoyBARRY MCCOY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Greg HarrisGREG HARRIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Donald KassilkeDONALD KASSILKE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Ronald FlaggRONALD FLAGG
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Richard CoeRICHARD COE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Stephen KinnairdSTEPHEN KINNAIRD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Richard KlinglerRICHARD KLINGLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Gianni MinutoliGIANNI MINUTOLI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Nancy O'ConnorNANCY O'CONNOR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Thomas RileyTHOMAS RILEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Stephen RyanSTEPHEN RYAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Howard ShapiroHOWARD SHAPIRO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Eric ShumskyERIC SHUMSKY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
William HaydenWILLIAM HAYDEN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Alan AveryALAN AVERY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Emily WexlerEMILY WEXLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Paul BrowningPAUL BROWNING
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Erik SwabbERIK SWABB
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Nathaniel EmmonsNATHANIEL EMMONS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.75
-
Alison AtkinsALISON ATKINS
BOARD MEMBER (FROM 3/2024)
- Total calculated
- $0
- Hours/week
- 0.5
-
Paul WrightPAUL WRIGHT
EXECUTIVE DIRECTOR/PRESIDENT
- Total calculated
- $258,436
- From this org
- $241,698
- From related orgs
- $0
- Other
- $16,738
- Hours/week
- 38
Schedule J breakdown matched by us
- Base
- $241,698
- Bonus
- $0
- Other
- $0
- Deferred
- $9,780
- Nontaxable benefits
- $6,958
- Filer's total
- $258,436
-
Richard SpataroRICHARD SPATARO
DIR. OF TRAINING/VICE PRESIDENT
- Total calculated
- $220,016
- From this org
- $182,435
- From related orgs
- $0
- Other
- $37,581
- Hours/week
- 41
Schedule J breakdown matched by us
- Base
- $182,435
- Bonus
- $0
- Other
- $0
- Deferred
- $10,418
- Nontaxable benefits
- $27,163
- Filer's total
- $220,016
-
Jeffrey ZanghiJEFFREY ZANGHI
DIR. OF FIN./TREASURER/SECRETARY
- Total calculated
- $168,116
- From this org
- $149,767
- From related orgs
- $0
- Other
- $18,349
- Hours/week
- 38
Schedule J breakdown matched by us
- Base
- $147,267
- Bonus
- $2,500
- Other
- $0
- Deferred
- $8,993
- Nontaxable benefits
- $9,356
- Filer's total
- $168,116
-
Ana ReyesANA REYES
DIRECTOR OF DEVELOPMENT
- Total calculated
- $231,056
- From this org
- $193,244
- From related orgs
- $0
- Other
- $37,812
- Hours/week
- 38.5
Schedule J breakdown matched by us
- Base
- $181,244
- Bonus
- $12,000
- Other
- $0
- Deferred
- $10,649
- Nontaxable benefits
- $27,163
- Filer's total
- $231,056
-
Renee BurbankRENEE BURBANK
DIRECTOR OF LITIGATION
- Total calculated
- $233,242
- From this org
- $208,118
- From related orgs
- $0
- Other
- $25,124
- Hours/week
- 38
Schedule J breakdown matched by us
- Base
- $208,118
- Bonus
- $0
- Other
- $0
- Deferred
- $11,432
- Nontaxable benefits
- $13,692
- Filer's total
- $233,242
-
Stacy TrombleSTACY TROMBLE
DIRECTOR OF CAVC LITIGATION
- Total calculated
- $215,016
- From this org
- $186,127
- From related orgs
- $0
- Other
- $28,889
- Hours/week
- 45.75
Schedule J breakdown matched by us
- Base
- $177,127
- Bonus
- $9,000
- Other
- $0
- Deferred
- $10,401
- Nontaxable benefits
- $18,488
- Filer's total
- $215,016
-
Christine HillCHRISTINE HILL
SPECIAL COUNSEL
- Total calculated
- $216,604
- From this org
- $209,163
- From related orgs
- $0
- Other
- $7,441
- Hours/week
- 38.5
Schedule J breakdown matched by us
- Base
- $209,163
- Bonus
- $0
- Other
- $0
- Deferred
- $7,216
- Nontaxable benefits
- $225
- Filer's total
- $216,604
-
Christopher MurrayCHRISTOPHER MURRAY
SR. MANAGING ATTORNEY
- Total calculated
- $204,047
- From this org
- $175,378
- From related orgs
- $0
- Other
- $28,669
- Hours/week
- 41.75
Schedule J breakdown matched by us
- Base
- $171,878
- Bonus
- $3,500
- Other
- $0
- Deferred
- $10,181
- Nontaxable benefits
- $18,488
- Filer's total
- $204,047
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
-
$20,000
GENERAL SUPPORT
-
$11,500
CONFERENCE SPONSORSHIP
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523179349306047
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