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Nonprofiteer
← LEGAL SERVICES CORPORATION

Form 990 for tax year 2022

Filed by LEGAL SERVICES CORPORATION.

Totals

Total revenue
$595,768,576
Total expenses
$583,246,714
Contributions and grants received
$586,383,774
Grants paid
$550,007,972
Program service revenue
$327,156
Investment income
$9,057,646
Other revenue
$0
Total assets, end of year
$147,995,941
Total liabilities, end of year
$49,062,701
Net assets or fund balances, end of year
$98,933,240
Program services expenses (Part IX)
$567,067,324
Management and general expenses
$15,557,061
Fundraising expenses
$622,329
Program service expenses (Part III)
$567,067,324

Program services were 97.2% 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)

    $583,385,000

  • 1f · All other contributions, gifts and grants

    $2,998,774

  • 2a · Program service revenue: ITC CONFERENCE

    total $327,156 · related or exempt $327,156

  • 3 · Investment income

    total $9,057,177 · excluded $9,057,177

  • 7a · Gross sales of assets other than inventory

    securities $469

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

    securities $0

  • 7c · Gain or loss

    securities $469

  • 7d · Net gain or loss

    total $469 · excluded $469

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $548,029,572 · program services $548,029,572

  • 2 · Grants to domestic individuals

    total $1,978,400 · program services $1,978,400

  • 5 · Compensation of officers, directors and key employees

    total $1,598,982 · program services $326,636 · management and general $1,261,988 · fundraising $10,358

  • 7 · Other salaries and wages

    total $18,483,598 · program services $10,225,124 · management and general $7,976,776 · fundraising $281,698

  • 8 · Pension plan contributions

    total $1,654,320 · program services $918,202 · management and general $710,943 · fundraising $25,175

  • 9 · Other employee benefits

    total $2,081,839 · program services $1,117,438 · management and general $933,146 · fundraising $31,255

  • 10 · Payroll taxes

    total $1,455,756 · program services $769,318 · management and general $665,139 · fundraising $21,299

  • 11b · Fees: legal

    total $122,083 · program services $50,429 · management and general $71,654

  • 11c · Fees: accounting

    total $605,059 · management and general $605,059

  • 11e · Fees: professional fundraising services

    total $200,714 · fundraising $200,714

  • 11g · Fees: other

    total $2,001,603 · program services $1,159,645 · management and general $840,992 · fundraising $966

  • 13 · Office expenses

    total $295,693 · program services $111,348 · management and general $181,268 · fundraising $3,077

  • 14 · Information technology

    total $1,188,811 · program services $649,177 · management and general $528,335 · fundraising $11,299

  • 16 · Occupancy

    total $1,885,735 · program services $929,008 · management and general $932,645 · fundraising $24,082

  • 17 · Travel

    total $501,072 · program services $283,852 · management and general $214,055 · fundraising $3,165

  • 19 · Conferences, conventions and meetings

    total $436,992 · program services $247,551 · management and general $186,680 · fundraising $2,761

  • 20 · Interest

    total $257 · management and general $257

  • 22 · Depreciation, depletion and amortization

    total $243,815 · program services $77,873 · management and general $163,811 · fundraising $2,131

  • 23 · Insurance

    total $125,158 · program services $39,975 · management and general $84,089 · fundraising $1,094

  • 24a · Other expenses: COMMUNICATIONS

    total $175,007 · program services $95,567 · management and general $77,777 · fundraising $1,663

  • 24b · Other expenses: TRAINING

    total $104,172 · program services $33,272 · management and general $69,990 · fundraising $910

  • 24e · All other expenses

    total $78,076 · program services $24,937 · management and general $52,457 · fundraising $682

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $51,655,984 · end of year $67,025,141

  • 2 · Savings and temporary cash investments

    beginning of year $70,879,953 · end of year $76,856,277

  • 3 · Pledges and grants receivable

    beginning of year $3,769,849 · end of year $1,161,240

  • 4 · Accounts receivable

    beginning of year $103,786 · end of year $133,896

  • 9 · Prepaid expenses and deferred charges

    beginning of year $512,406 · end of year $758,143

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

    $2,218,586

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

    $1,827,588

  • 10c · Land, buildings and equipment, net

    beginning of year $471,026 · end of year $390,998

  • 15 · Other assets

    beginning of year $0 · end of year $1,670,246

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,197,740 · end of year $2,826,471

  • 18 · Grants payable

    beginning of year $38,760,886 · end of year $44,496,081

  • 19 · Deferred revenue

    beginning of year $23,000 · end of year $69,903

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,670,246

  • 27 · Net assets without donor restrictions

    beginning of year $13,269,621 · end of year $15,495,690

  • 28 · Net assets with donor restrictions

    beginning of year $73,141,757 · end of year $83,437,550

Mission and programs · 2022

Mission

THE CONGRESS OF THE UNITED STATES OF AMERICA, IN THE DECLARATION OF PURPOSE OF THE LEGAL SERVICES CORPORATION ACT (LSC ACT), FOUND THAT "THERE IS A NEED TO PROVIDE EQUAL ACCESS TO THE SYSTEM OF JUSTICE IN OUR NATION FOR INDIVIDUALS WHO SEEK (CONTINUE ON SCHEDULE O)REDRESS OF GRIEVANCES; "THAT THERE IS A NEED TO PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOSE WHO WOULD OTHERWISE BE UNABLE TO AFFORD ADEQUATE LEGAL COUNSEL; AND "THAT PROVIDING LEGAL ASSISTANCE TO THOSE WHO FACE AN ECONOMIC BARRIER TO ADEQUATE LEGAL COUNSEL WILL SERVE BEST THE ENDS OF JUSTICE AND ASSIST IN IMPROVING OPPORTUNITIES FOR LOW-INCOME PERSONS." IN KEEPING WITH THIS MANDATE, THE LEGAL SERVICES CORPORATION (LSC) ESTABLISHES AS OUR MISSION: TO PROMOTE EQUAL ACCESS TO JUSTICE IN OUR NATION AND TO PROVIDE GRANTS FOR HIGH QUALITY CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS.

Activities or mission (Part I)

TO PROMOTE EQUAL ACCESS TO JUSTICE IN OUR NATION AND TO PROVIDE (CONTINUE ON SCHEDULE O) HIGH QUALITY CIVIL LEGAL ASSISTANCE TO LOW-INCOME INDIVIDUALS AND FAMILIES.

  • BASIC FIELD GRANTS: PROMOTES EQUAL ACCESS TO JUSTICE BY AWARDING BASIC FIELD GRANTS TO 133 INDEPENDENT LEGAL AID ORGANIZATIONS SERVING EVERY COUNTY IN EVERY STATE, THE DISTRICT OF COLUMBIA, AND U.S. TERRITORIES THROUGH A COMPETITIVE GRANTS PROCESS.

    Expenses $531,312,157 · Grants $516,082,606

  • EMERGENCY DISASTER RELIEF GRANTS:PROVIDES FUNDING TO LSC- FUNDED ORGANIZATIONS PROVIDING SERVICES TO SURVIVORS OF GOVERNMENT-DECLARED EMERGENCIES.

    Expenses $21,564,410 · Grants $20,386,526

  • PRO BONO INNOVATIVE FUNDS:LSC AWARDS PRO BONO INNOVATIVE FUNDS ON A COMPETITIVE BASIS ANNUALLY TO DEVELOP, TEST, AND REPLICATE INNOVATIVE PRO BONO EFFORTS THAT ENABLE GRANTEES TO EXPAND ACCESS TO LEGAL ASSISTANCE USING PRIVATE, VOLUNTEER LAWYERS.

    Expenses $4,081,294 · Grants $3,721,452

  • TECHNOLOGY INITIATIVE GRANTS:LSC AWARDS TECHNOLOGY INITIATIVE GRANTS ON A COMPETITIVE BASIS ANNUALLY TO GRANTEES TO EXPAND ACCESS TO JUSTICE THROUGH THE USE OF TECHNOLOGY.

    Expenses $3,721,925 · Grants $3,615,240

  • VETERANS PRO BONO GRANTS:FACILITATES THE PROVISION OF HIGH QUALITY LEGAL AND OTHER ASSISTANCE WITHOUT CHARGE TO VETERANS AND OTHER INDIVIDUALS WHO ARE UNABLE TO AFFORD THE COST OF LEGAL REPRESENTATION IN CONNECTION WITH DECISIONS OF, OR OTHER PROCEEDINGS IN THE U.S. COURT OF APPEALS FOR VETERAN CLAIMS.

    Expenses $3,471,813 · Grants $3,370,000

  • LOAN REPAYMENT ASSISTANCE PROGRAM:LSC AWARDS LOAN REPAYMENT ASSISTANCE GRANTS ON A COMPETITIVE BASIS TO ASSIST GRANTEES RETAIN AND RECRUIT ATTORNEYS WITH LAW SCHOOL LOANS.

    Expenses $2,036,782 · Grants $1,978,400

  • OTHER PROGRAM EXPENSES:LSC ENGAGES IN SEVERAL PROGRAMS AND INITIATIVES TO HELP IMPROVE THE CIVIL LEGAL AID PROBLEM IN AMERICA.

    Expenses $878,943 · Grants $853,748 · Revenue $327,156

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • John G Levi

    BOARD CHAIR

    Total calculated
    $12,480
    From this org
    $12,480
    From related orgs
    $0
    Other
    $0
    Hours/week
    20.7

  • Frank X Neunder Jr

    BOARD MEMBER

    Total calculated
    $4,800
    From this org
    $4,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.6

  • Laurie Mikva

    BOARD MEMBER

    Total calculated
    $3,520
    From this org
    $3,520
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.9

  • Robert J Grey Jr

    BOARD MEMBER

    Total calculated
    $3,520
    From this org
    $3,520
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.3

  • Matthew Keenan

    BOARD MEMBER

    Total calculated
    $3,200
    From this org
    $3,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.3

  • Julie Reiskin

    BOARD MEMBER

    Total calculated
    $2,880
    From this org
    $2,880
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.9

  • John G Malcolm

    BOARD MEMBER

    Total calculated
    $2,880
    From this org
    $2,880
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.6

  • Victor B Maddox

    BOARD MEMBER

    Total calculated
    $2,880
    From this org
    $2,880
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.2

  • Abigail Kuzma

    BOARD MEMBER

    Total calculated
    $2,560
    From this org
    $2,560
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.8

  • Joseph Pietrzyk

    BOARD VICE CHAIR

    Total calculated
    $2,240
    From this org
    $2,240
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.7

  • Gloria Valencia-Weber

    BOARD MEMBER

    Total calculated
    $2,240
    From this org
    $2,240
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.7

  • Rebecca Fertig-Cohen

    CHIEF OF STAFF, CORPORATE SECRETARY

    Total calculated
    $280,919
    From this org
    $234,837
    From related orgs
    $0
    Other
    $46,082
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $229,952
    Bonus
    $4,510
    Other
    $375
    Deferred
    $21,020
    Nontaxable benefits
    $25,062
    Filer's total
    $280,919

  • Lynn Jennings

    VP, GRANTS MANAGEMENT

    Total calculated
    $265,523
    From this org
    $217,898
    From related orgs
    $0
    Other
    $47,625
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $211,368
    Bonus
    $6,155
    Other
    $375
    Deferred
    $21,501
    Nontaxable benefits
    $26,124
    Filer's total
    $265,523

  • Deborah Moore

    CFO AND TREASURER

    Total calculated
    $257,892
    From this org
    $219,723
    From related orgs
    $0
    Other
    $38,169
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $213,493
    Bonus
    $6,155
    Other
    $75
    Deferred
    $20,900
    Nontaxable benefits
    $17,269
    Filer's total
    $257,892

  • Carol Bergman

    VP, GOVT RELATIONS/PUBLIC AFFAIRS

    Total calculated
    $254,962
    From this org
    $219,911
    From related orgs
    $0
    Other
    $35,051
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $213,381
    Bonus
    $6,155
    Other
    $375
    Deferred
    $21,213
    Nontaxable benefits
    $13,838
    Filer's total
    $254,962

  • Will Gunn

    GENERAL COUNSEL

    Total calculated
    $234,413
    From this org
    $210,533
    From related orgs
    $0
    Other
    $23,880
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $210,458
    Bonus
    $0
    Other
    $75
    Deferred
    $20,132
    Nontaxable benefits
    $3,748
    Filer's total
    $234,413

  • Ronald Flagg

    PRESIDENT

    Total calculated
    $232,822
    From this org
    $210,463
    From related orgs
    $0
    Other
    $22,359
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $210,388
    Bonus
    $0
    Other
    $75
    Deferred
    $20,286
    Nontaxable benefits
    $2,073
    Filer's total
    $232,822

  • Roxanne Caruso

    INTERIM INSPECTOR GENERAL

    Total calculated
    $234,916
    From this org
    $195,934
    From related orgs
    $0
    Other
    $38,982
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $195,859
    Bonus
    $0
    Other
    $75
    Deferred
    $19,152
    Nontaxable benefits
    $19,830
    Filer's total
    $234,916

  • Jada Breegle

    CHIEF INFORMATION OFFICER

    Total calculated
    $230,588
    From this org
    $190,048
    From related orgs
    $0
    Other
    $40,540
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $184,624
    Bonus
    $5,349
    Other
    $75
    Deferred
    $19,923
    Nontaxable benefits
    $20,617
    Filer's total
    $230,588

  • Lora Rath

    DIRECTOR, OCE

    Total calculated
    $219,538
    From this org
    $190,040
    From related orgs
    $0
    Other
    $29,498
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $184,779
    Bonus
    $5,186
    Other
    $75
    Deferred
    $19,483
    Nontaxable benefits
    $10,015
    Filer's total
    $219,538

  • David Maddox

    ASSISTANT IG, MANAGEMENT & EVALUATION

    Total calculated
    $216,740
    From this org
    $189,107
    From related orgs
    $0
    Other
    $27,633
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $188,732
    Bonus
    $0
    Other
    $375
    Deferred
    $18,145
    Nontaxable benefits
    $9,488
    Filer's total
    $216,740

  • Joel Gallay

    GENERAL COUNSEL

    Total calculated
    $213,210
    From this org
    $183,629
    From related orgs
    $0
    Other
    $29,581
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $183,554
    Bonus
    $0
    Other
    $75
    Deferred
    $18,116
    Nontaxable benefits
    $11,465
    Filer's total
    $213,210

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 · Written employment contract
  • 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 3
THE SALARY OF THE PRESIDENT IS DETERMINED BY STATUE AND IS CAPPED AT THE EXECUTIVE SCHEDULE LEVEL V RATE.
PART I, LINE 7
REBECCA FERTIG-COHEN RECEIVED A RETROACTIVE INCREASE IN COMPENSATION OF $47,500 FOR HER SERVICE IN 2020 AND 2021 DUE TO SUBSTANTIAL ADDITIONAL DUTIES SHE BEGAN TO PERFORM WHEN THE PRESIDENT WAS HIRED IN FEBRUARY 2020. REBECCA SERVED AS CORPORATE SECRETARY AND IN ADDITION BEGAN TO SERVE AS LSC'S CHIEF OF STAFF. SHE ALSO BECAME AN OFFICER OF THE CORPORATION AND A MEMBER OF THE SENIOR MANAGEMENT TEAM.

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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2022
Filed
9 July 2024
IRS schema version
2022v5.0
Source object
202441949349300724

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

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