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← LEGAL SERVICES OF THE VIRGIN ISLANDS INC

Form 990 for tax year 2023

Filed by LEGAL SERVICES OF THE VIRGIN ISLANDS INC.

Totals

Total revenue
$3,600,989
Total expenses
$2,757,481
Contributions and grants received
$3,532,248
Grants paid
$0
Program service revenue
$0
Investment income
$68,741
Other revenue
$0
Total assets, end of year
$6,717,341
Total liabilities, end of year
$671,701
Net assets or fund balances, end of year
$6,045,640
Program services expenses (Part IX)
$1,720,686
Management and general expenses
$1,036,795
Fundraising expenses
$0
Program service expenses (Part III)
$1,720,686

Program services were 62.4% 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)

    $3,080,030

  • 1f · All other contributions, gifts and grants

    $452,218

  • 3 · Investment income

    total $77,300 · related or exempt $72,072 · excluded $5,228

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

    securities $8,559

  • 7c · Gain or loss

    securities -$8,559

  • 7d · Net gain or loss

    total -$8,559 · related or exempt -$8,559

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,441,082 · program services $877,501 · management and general $563,581

  • 9 · Other employee benefits

    total $406,369 · program services $247,406 · management and general $158,963

  • 11g · Fees: other

    total $111,933 · program services $69,191 · management and general $42,742

  • 12 · Advertising and promotion

    total $17,389 · program services $17,389

  • 13 · Office expenses

    total $98,072 · program services $59,847 · management and general $38,225

  • 16 · Occupancy

    total $100,357 · program services $61,108 · management and general $39,249

  • 17 · Travel

    total $15,058 · program services $9,169 · management and general $5,889

  • 19 · Conferences, conventions and meetings

    total $13,220 · program services $8,050 · management and general $5,170

  • 20 · Interest

    total $71,800 · program services $43,720 · management and general $28,080

  • 22 · Depreciation, depletion and amortization

    total $200,723 · program services $122,224 · management and general $78,499

  • 23 · Insurance

    total $81,458 · program services $49,601 · management and general $31,857

  • 24a · Other expenses: TRAINING

    total $108,599 · program services $66,128 · management and general $42,471

  • 24b · Other expenses: EDUCATION AND OUTREACH

    total $30,804 · program services $30,804

  • 24c · Other expenses: DUES AND SUBSCRIPTION

    total $21,448 · program services $21,448

  • 24d · Other expenses: LIBRARY

    total $17,527 · program services $17,174 · management and general $353

  • 24e · All other expenses

    total $21,642 · program services $19,926 · management and general $1,716

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,816,654 · end of year $1,134,678

  • 3 · Pledges and grants receivable

    beginning of year $478,719 · end of year $1,197,914

  • 9 · Prepaid expenses and deferred charges

    beginning of year $36,213 · end of year $44,338

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

    $3,499,178

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

    $1,872,257

  • 10c · Land, buildings and equipment, net

    beginning of year $1,734,342 · end of year $1,626,921

  • 13 · Investments: program-related

    beginning of year $1,747,015 · end of year $2,662,174

  • 15 · Other assets

    beginning of year $2,565 · end of year $51,316

  • 17 · Accounts payable and accrued expenses

    beginning of year $24,958 · end of year $53,618

  • 19 · Deferred revenue

    beginning of year $27,012 · end of year $49,586

  • 23 · Secured mortgages and notes payable

    beginning of year $381,721 · end of year $324,340

  • 25 · Other liabilities

    beginning of year $207,575 · end of year $244,157

  • 27 · Net assets without donor restrictions

    beginning of year $4,687,579 · end of year $5,653,933

  • 28 · Net assets with donor restrictions

    beginning of year $486,663 · end of year $391,707

Mission and programs · 2023

Mission

THE MISSION OF THE ORGANIZATION IS TO ACCESS JUSTICE, PROTECT RIGHTS, AND EDUCATE PEOPLE IN POVERTY IN ORDER TO EMPOWER THEM TO MOVE TOWARD SELF- SUFFIENCY. THIS MISSION IS ACHIEVED BY PROVIDING LEGAL ASSISTANCE IN CIVIL MATTERS TO ITS CLIENTS; RESIDENTS OF THE U.S. VIRGIN ISLANDS; FREE OF CHARGE, WHOSE INCOME ARE WITHIN CERTAIN LIMITS.

Activities or mission (Part I)

THE MISSION OF THE ORGANIZATION IS TO ACCESS JUSTICE, PROTECT RIGHTS, AND EDUCATE PEOPLE IN POVERTY IN ORDER TO EMPOWER THEM TO MOVE TOWARD SELF- SUFFIENCY. THIS MISSION IS ACHIEVED BY PROVIDING LEGAL ASSISTANCE IN CIVIL MATTERS TO ITS CLIENTS; RESIDENTS OF THE U.S. VIRGIN ISLANDS, FREE OF CHARGE, WHOSE INCOME ARE WITHIN CERTAIN LIMITS.

  • VIRGIN ISLANDS LAW ENFORCEMENT PLANNING COMMISSION THE VIRGIN ISLANDS LAW ENFORCEMENT PLANNING COMMISSION (LEPC) SERVES AS A STATE ADMINISTERING AGENCY FOR THE U.S. DEPARTMENT OF JUSTICE, OFFICE OF JUSTICE PROGRAMS AND GRANTS. LEPC MANAGES AND SUB-GRANTS FEDERAL FUNDS TO AGENCIES AND NON-PROFITS TO PROVIDE SERVICES FOR THE BENEFIT OF YOUTH, FAMILIES IN NEED OF ASSISTANCE, DOMESTIC VIOLENCE INTERVENTION AND SUPPORT OF THE CRIMINAL JUSTICE SYSTEM. THESE FUNDS ARE DESIGNATED FOR SPECIFIC USE IN THE PROVISION OF SERVICES TO THE TARGETED SEGMENTS OF THE POPULATED AS SET FORTH IN THE GRANTING DOCUMENTS. LEPC ADMINISTERS THE VIOLENCE AGAINST WOMEN ACT (VAWA) AND VICTIMS OF CRIME ACT (VOCA) GRANT FUNDS RECEIVED BY LEGAL SERVICES OF THE VIRGIN ISLANDS, INC.

    Expenses $354,266

  • VIRGIN ISLAND GOVERNMENT THE U.S. VIRGIN ISLANDS IS AN ORGANIZED UNINCORPORATED UNITED STATES TERRITORY. THE GOVERNMENT IS COMPRISED OF A TERRITORY GOVERNOR ELECTED EVERY FOUR YEARS AND A UNICAMERAL LEGISLATURE ELECTED TO SERVE IN TWO YEAR TERMS. THE TERRITORY'S JUDICIARY IS COMPRISED OF THE SUPERIOR COURT AND THE SUPREME COURT WITH JUDGES APPOINTED BY THE GOVERNOR. THE GOVERNOR SUBMITS AN ANNUAL BUDGET TO THE LEGISLATURE WHICH INCLUDES DISCRETIONARY FUNDING FOR LEGAL SERVICES OF THE VIRGIN ISLANDS, INC., ALONG WITH SEVERAL OTHER NON-PROFITS, UNDER ITS MISCELLANEOUS CATEGORY. THESE FUNDS ARE USED FOR GENERAL OPERATING PURPOSES BY PROVIDING LEGAL ASSISTANCE IN CIVIL MATTERS.

    Expenses $1,102,684

  • LEGAL SERVICES CORPORATION (LSC) IS AN INDEPENDENT NONPROFIT ESTABLISHED BY THE U.S. CONGRESS IN 1974 TO PROVIDE FINANCIAL SUPPORT FOR CIVIL LEGAL AID TO LOW-INCOME AMERICANS. LSC PROMOTES EQUAL ACCESS TO JUSTICE BY PROVIDING FUNDING TOP 133 INDEPENDENT NON-PROFIT LEGAL AID PROGRAMS IN EVERY STATE, THE DISTRICT OF COLUMBIA AND U.S. TERRITORIES. CONGRESS APPROPRIATES FUNDS TO LSC WHICH IT THEN DISTRIBUTES TO THE LEGAL AID GRANTEE PROGRAMS VIA A COMPETITIVE APPLICATION PROCESS. THESE GRANTS MAY BE DESIGNATED FOR SPECIFIC USE SUCH AS GENERAL OPERATING, TECHNOLOGY, DISASTER ASSISTANCE AND TO PROVIDE PRIVATE ATTORNEY LEGAL ASSISTANCE TO LOW INCOME RESIDENCE.

    Expenses $249,632

  • OTHER PROGRAMS

    Expenses $14,104

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

Listed in Part VII

  • Shelby King Gaddy

    EXECUTIVE DI

    Total calculated
    $204,508
    From this org
    $173,545
    From related orgs
    $0
    Other
    $30,963
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,545
    Bonus
    not reported
    Other
    not reported
    Deferred
    $30,963
    Nontaxable benefits
    not reported
    Filer's total
    $204,508

  • Kenneth Guye

    DIR OF FINAN

    Total calculated
    $156,886
    From this org
    $130,418
    From related orgs
    $0
    Other
    $26,468
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,418
    Bonus
    not reported
    Other
    not reported
    Deferred
    $26,468
    Nontaxable benefits
    not reported
    Filer's total
    $156,886

  • Dawn Dyer

    MANAGING ATT

    Total calculated
    $147,999
    From this org
    $119,583
    From related orgs
    $0
    Other
    $28,416
    Hours/week
    40

  • Stephen Franko

    MANAGING ATT

    Total calculated
    $122,457
    From this org
    $102,708
    From related orgs
    $0
    Other
    $19,749
    Hours/week
    40

  • Damion Sanders

    LITIGATION D

    Total calculated
    $121,258
    From this org
    $105,775
    From related orgs
    $0
    Other
    $15,483
    Hours/week
    40

  • Aysha Gregory Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Lisa Brown Williams Esq

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Nathan Mirocha Esq

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    4

  • Patricia Quinland Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Pedro K Williams Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Su-Layne Walker Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Vonetta Norman Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Xawntoia Franklin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Wilfredo A Guzman

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Afisha Hillocks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Toya Simon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Leslye Webb

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

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

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
2023
Filed
13 June 2024
IRS schema version
2023v5.0
Source object
202402749349301145

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