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Nonprofiteer
← MANHATTAN LEGAL SERVICES

Form 990 for tax year 2023

Filed by MANHATTAN LEGAL SERVICES.

Totals

Total revenue
$19,034,643
Total expenses
$18,871,670
Contributions and grants received
$5,123,069
Grants paid
$0
Program service revenue
$13,861,786
Investment income
$34
Other revenue
$49,754
Total assets, end of year
$10,443,482
Total liabilities, end of year
$8,231,169
Net assets or fund balances, end of year
$2,212,313
Program services expenses (Part IX)
$16,746,161
Management and general expenses
$2,041,139
Fundraising expenses
$84,370
Program service expenses (Part III)
$16,746,161

Program services were 88.7% 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

    $179,562

  • 1e · Government grants (contributions)

    $4,656,492

  • 1f · All other contributions, gifts and grants

    $287,015

  • 2a · Program service revenue: GOV'T & PRIVATE CONTRACTS

    total $13,839,786 · related or exempt $13,839,786

  • 2b · Program service revenue: ATTORNEY FEES

    total $22,000 · related or exempt $22,000

  • 3 · Investment income

    total $34 · excluded $34

  • 8a · Fundraising events: gross income

    $59,854

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

    $179,562

  • 8b · Fundraising events: direct expenses

    $10,100

  • 8c · Net income from fundraising events

    total $49,754 · excluded $49,754

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $10,229,668 · program services $9,088,513 · management and general $1,095,312 · fundraising $45,843

  • 8 · Pension plan contributions

    total $621,522 · program services $552,189 · management and general $66,548 · fundraising $2,785

  • 9 · Other employee benefits

    total $2,521,363 · program services $2,240,096 · management and general $269,968 · fundraising $11,299

  • 10 · Payroll taxes

    total $847,190 · program services $752,683 · management and general $90,710 · fundraising $3,797

  • 11a · Fees: management

    total $53,612 · program services $47,631 · management and general $5,740 · fundraising $241

  • 11b · Fees: legal

    total $95,748 · program services $85,067 · management and general $10,252 · fundraising $429

  • 11d · Fees: lobbying

    total $25,287 · management and general $25,287

  • 11g · Fees: other

    total $25,200 · program services $22,389 · management and general $2,698 · fundraising $113

  • 13 · Office expenses

    total $282,013 · program services $250,553 · management and general $30,196 · fundraising $1,264

  • 16 · Occupancy

    total $1,339,486 · program services $1,190,061 · management and general $143,422 · fundraising $6,003

  • 17 · Travel

    total $30,459 · program services $27,062 · management and general $3,261 · fundraising $136

  • 19 · Conferences, conventions and meetings

    total $35,483 · program services $31,525 · management and general $3,799 · fundraising $159

  • 22 · Depreciation, depletion and amortization

    total $60,200 · program services $53,485 · management and general $6,446 · fundraising $269

  • 23 · Insurance

    total $120 · program services $107 · management and general $13

  • 24a · Other expenses: INTERCOMPANY TRANSFER

    total $2,573,199 · program services $2,286,150 · management and general $275,518 · fundraising $11,531

  • 24b · Other expenses: EQUIPMENT, RENTAL AND M

    total $44,298 · program services $39,356 · management and general $4,743 · fundraising $199

  • 24c · Other expenses: CAPITAL PURCHASES

    total $25,344 · program services $22,517 · management and general $2,714 · fundraising $113

  • 24d · Other expenses: BAD DEBTS

    total $19,341 · program services $19,341

  • 24e · All other expenses

    total $42,137 · program services $37,436 · management and general $4,512 · fundraising $189

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,000 · end of year $6,000

  • 3 · Pledges and grants receivable

    beginning of year $86,442 · end of year $137,152

  • 4 · Accounts receivable

    beginning of year $3,070,239 · end of year $4,603,961

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,704 · end of year $20,120

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

    $1,014,275

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

    $783,723

  • 10c · Land, buildings and equipment, net

    beginning of year $240,375 · end of year $230,552

  • 15 · Other assets

    beginning of year $4,634,889 · end of year $5,445,697

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,208,487 · end of year $1,235,234

  • 21 · Escrow or custodial account liability

    beginning of year $14,589 · end of year $140,923

  • 25 · Other liabilities

    beginning of year $4,779,233 · end of year $6,855,012

  • 27 · Net assets without donor restrictions

    beginning of year $1,960,149 · end of year $2,147,106

  • 28 · Net assets with donor restrictions

    beginning of year $89,191 · end of year $65,207

Mission and programs · 2023

Mission

MANHATTAN LEGAL SERVICES IS A NOT-FOR-PROFIT CORPORATION ORGANIZED FOR THE PURPOSES OF PROVIDING LEGAL ASSISTANCE TO INDIGENT PERSONS IN THE NEW YORK AREA IN NONCRIMINAL PROCEEDINGS OR MATTERS.

Activities or mission (Part I)

MANHATTAN LEGAL SERVICES IS A NOT-FOR-PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF PROVIDING LEGAL ASSISTANCE TO INDIGENT PERSONS IN THE NEW YORK AREA IN NONCRIMINAL PROCEEDINGS OR MATTERS.

  • HOUSING ASSISTANCE - WE FIGHT TENANT HARASSMENT AND PRESERVE AFFORDABLE HOUSING, DEFEND CLIENTS IN NONPAYMENT AND OTHER EVICTION PROCEEDINGS AS WELL AS ASSIST THEM IN APPLYING FOR ASYLUM. WE ALSO HELP THEM PURSUE RENT OVERCHARGE CLAIMS AND ACTIONS TO IMPROVE HOUSING CONDITIONS; ALL OF WHICH KEEP THEM FROM BECOMING HOMELESS.

    Expenses $10,388,373 · Revenue $8,599,070

  • OTHER - WE REPRESENT PEOPLE IN OTHER CIVIL LEGAL MATTERS, SUCH AS CONSUMER, IMMIGRATION AND EMPLOYMENT MATTERS. IN THE CONSUMER AREA, WE DEFEND INDIVIDUALS BEING SUED IN DEBT COLLECTION CASES AND ENFORCE PEOPLE'S RIGHT TO FAIR DEBT COLLECTION. OUR IMMIGRATION PRACTICE FOCUSES ON ADJUSTMENT OF STATUS, NATIONALIZATION AND GREEN CARD REPLACEMENTS. IN THE EMPLOYMENT ARENA, WE HELP PEOPLE GET WAGES TO WHICH THEY ARE ENTITLED AND DEFEND PEOPLE'S EMPLOYMENT RIGHTS. WE ALSO HELP CLIENT GROUPS ASSERT THEIR RIGHTS TO HABITABLE HOMES, DECENT SCHOOLS AND NONDISCRIMINATORY HOUSING.

    Expenses $3,081,512 · Revenue $2,550,749

  • INCOME MAINTENANCE - WE HELP PEOPLE ACCESS AND RETAIN GOVERNMENT BENEFITS. THROUGH OUR INCOME SECURITY AND BENEFITS WORK, WE ASSIST CLIENTS WHEN GOVERNMENT BENEFITS ARE WRONGFULLY DENIED, INACCURATELY CALCULATED, OR IMPROPERLY TERMINATED; AND WE REPRESENT FAMILIES AND INDIVIDUALS FOR WHOM UNEMPLOYMENT INSURANCE, FOOD STAMPS, MEDICAID/MEDICARE AND OTHER PUBLIC ASSISTANCE AND SAFETY NET PROGRAMS CONSTITUTE CRITICAL LIFELINES.

    Expenses $2,239,287 · Revenue $1,853,590

  • FAMILY ASSISTANCE - OUR FAMILY LAW PRACTICE PRESERVES FAMILIES WHEREVER POSSIBLE, WHILE PROVIDING OUR CLIENTS AND THEIR CHILDREN WITH LEGAL AND SOCIAL SERVICES.WE HELP: VICTIMS OF DOMESTIC VIOLENCE OBTAIN ORDERS OF PROTECTION AND OTHER RELIEF; CLIENTS OBTAIN DIVORCES, CHILD CUSTODY AND CHILD SUPPORT; PARENTS OR GUARDIANS IN ABUSE AND NEGLECT CASES AND AT TERMINATION OF PARENTAL RIGHTS PROCEEDINGS AND PROVIDE ADVICE IN GENERAL FAMILY MATTERS TO LOW INCOME PEOPLE ON A HOTLINE.

    Expenses $1,036,989 · Revenue $858,377

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

Listed in Part VII

  • Filor Daniel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Garcia Bill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Garza Melissa

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Giovanola Anouck

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Morel Christopher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nardi Diane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rubin Samuel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Shilling Patrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sullivan Dr Martha

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mann Linton

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Keech Sarah

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Santana Sandy R

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Taft V William H

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Rasmussen Raun J

    EXECUTIVE DIRECTOR, LSNYC

    Total calculated
    $281,734
    From this org
    $0
    From related orgs
    $263,552
    Other
    $18,182
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $259,742 related
    Bonus
    $0
    Other
    $0 + $3,810 related
    Deferred
    $0 + $18,182 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $281,734 related

  • Earisman Peggy

    PROJECT DIRECTOR

    Total calculated
    $238,995
    From this org
    $194,281
    From related orgs
    $0
    Other
    $44,714
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $191,003
    Bonus
    $0
    Other
    $3,278
    Deferred
    $13,630
    Nontaxable benefits
    $31,084
    Filer's total
    $238,995

  • Henriquez Luis A

    DIRECTOR, LITIGATION

    Total calculated
    $204,279
    From this org
    $161,409
    From related orgs
    $0
    Other
    $42,870
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $161,208
    Bonus
    $0
    Other
    $201
    Deferred
    $11,400
    Nontaxable benefits
    $31,470
    Filer's total
    $204,279

  • Martinez-Gunter Maribel

    FAMILY IMMIGRATION DIRECTOR

    Total calculated
    $196,506
    From this org
    $153,760
    From related orgs
    $0
    Other
    $42,746
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $153,351
    Bonus
    $0
    Other
    $409
    Deferred
    $10,942
    Nontaxable benefits
    $31,804
    Filer's total
    $196,506

  • Acron Marquita D

    DEPUTY DIRECTOR

    Total calculated
    $187,864
    From this org
    $146,389
    From related orgs
    $0
    Other
    $41,475
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $146,269
    Bonus
    $0
    Other
    $120
    Deferred
    $9,291
    Nontaxable benefits
    $32,184
    Filer's total
    $187,864

  • Douglas Tanya M

    DISABILITY DIRECTOR

    Total calculated
    $160,698
    From this org
    $148,587
    From related orgs
    $0
    Other
    $12,111
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $147,781
    Bonus
    $0
    Other
    $806
    Deferred
    $10,562
    Nontaxable benefits
    $1,549
    Filer's total
    $160,698

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

None.

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

The filer's explanations (Part III)

PART I, LINE 3
THE COMPENSATION FOR THE PROJECT DIRECTOR IS APPROVED BY THE AUDIT AND BUDGET COMMITTEE AND EXECUTIVE COMMITTEE OF THE LSNYC'S BOARD OF DIRECTORS.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202413209349314191

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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