PENNSYLVANIA INTEREST ON LAWYER TRUST ACCOUNT BOARD
EIN 25-1802119 HARRISBURG, PA
- Revenue 2024
- $69,481,812
- Expenses 2024
- $37,333,227
Program services were 98.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- 601 COMMONWEALTH AVE SUITE 2400
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
SEE SCHEDULE O
Activities or mission (Part I)
THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO AWARD GRANTS FOR (A) THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY NON-PROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED; (B) THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY CLINICAL AND INTERNSHIP PROGRAMS ADMINISTERED BY LAW SCHOOLS LOCATED IN PENNSYLVANIA; AND (C) THE ADMINISTRATION OF JUSTICE IN PENNSYLVANIA.
-
FACILITATE AND AWARD GRANTS FOR THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY NON-PROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.
Expenses $34,603,831 · Grants $34,142,805
-
FACILITATE AND AWARD GRANTS FOR THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY CLINICAL AND INTERNSHIP PROGRAMS ADMINISTERED BY LAW SCHOOLS LOCATED IN PENNSYLVANIA.
Expenses $1,538,140 · Grants $1,538,140
-
A LOAN REPAYMENT ASSISTANCE PROGRAM (LRAP) WAS ESTABLISHED TO HELP LEGAL SERVICES ORGANIZATIONS THAT PROVIDE CIVIL LEGAL ASSISTANCE TO POOR PENNSYLVANIANS WITHOUT CHARGE, ATTRACT AND RETAIN QUALIFIED ATTORNEYS. THE ORGANIZATIONS WERE FINDING THAT ATTORNEYS, WHO WISHED TO BE EMPLOYED AT PUBLIC SERVICE, COULD NOT AFFORD TO DO SO BECAUSE OD THE VERY LARGE AMOUNT OF STUDENT DEBT THEY HAD ACCUMULATED. A GRANT WAS MADE TO THE PENNSYLVANIA BAR FOUNDATION (PBF), A 501(C)(3) TAX EXEMPT ORGANIZATION, TO ADMINISTER THE LRAP. ATTORNEYS WHO ARE EMPLOYED BY ANY IOLTA FUNDED QUALIFIED LEGAL AID ORGANIZATION CAN APPLY TO THE PBF FOR A FORGIVABLE LOAN AND MAY PARTICIPATE FOR UP TO 10 YEARS. THE AMOUNT OF ANNUAL ASSISTANCE WILL DEPEND PRIMARILY ON THE AMOUNT OF AVAILABLE FUNDING AND THE NUMBER OF QUALIFYING ATTORNEY APPLICANTS. AN ATTORNEY WILL BE ELIGIBLE FOR LRAP ASSISTANCE IF: (I) HIS/HER TOTAL CURRENT ANNUAL GROSS SALARY IS LESS THAN OR EQUAL TO $75,000; OR (II) IF HIS/HER ANNUAL NET DEBT SERVICE IS GREATER THAN OR EQUAL TO 10% OF HIS/HER TOTAL CURRENT ANNUAL GROSS SALARY, REGARDLESS OF THE TOTAL ANNUAL SALARY AMOUNT. THEY MUST ALSO REMAIN EMPLOYED IN GOOD STANDING WITH THE LEGAL AID ORGANIZATION FOR ONE FULL YEAR AND REMAIN IN GOOD STANDING WITH THEIR LENDERS FOR ALL OF THEIR STUDENT LOANS.
Expenses $437,082 · Grants $393,613
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Hon Kay Yu EsqHON KAY YU ESQ
CHAIR
- Total calculated
- $0
- Hours/week
- 3
-
Joseph G Price EsqJOSEPH G PRICE ESQ
TREASURER
- Total calculated
- $0
- Hours/week
- 3
-
Sharon R Lopez EsqSHARON R LOPEZ ESQ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jw Alberstadt Jr EsqJW ALBERSTADT JR ESQ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
David R Fine EsqDAVID R FINE ESQ
SECRETARY
- Total calculated
- $0
- Hours/week
- 3
-
Samuel W Milkes EsqSAMUEL W MILKES ESQ
VICE-CHAIR
- Total calculated
- $0
- Hours/week
- 3
-
Gittel Hilibrand EsqGITTEL HILIBRAND ESQ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Colleen F Coonelly EsqCOLLEEN F COONELLY ESQ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Marcel S Pratt EsqMARCEL S PRATT ESQ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Stephanie S LibhartSTEPHANIE S LIBHART
EXECUTIVE DIRECTOR
- Total calculated
- $217,266
- From this org
- $185,749
- From related orgs
- $0
- Other
- $31,517
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $185,749
- Bonus
- $0
- Other
- $0
- Deferred
- $28,869
- Nontaxable benefits
- $2,648
- Filer's total
- $217,266
-
Isabelle WozniakISABELLE WOZNIAK
DIRECTOR OF FINANCE AND ADMIN (UNTIL 6/30/2025)
- Total calculated
- $145,382
- From this org
- $109,489
- From related orgs
- $0
- Other
- $35,893
- Hours/week
- 35
-
Karen RaughKAREN RAUGH
DIRECTOR OF FINANCE AND ADMIN (EFFECTIVE 5/5/25)
- Total calculated
- $0
- Hours/week
- 35
-
James BlytheJAMES BLYTHE
IOLTA COMPLIANCE MANAGER
- Total calculated
- $128,317
- From this org
- $103,677
- From related orgs
- $0
- Other
- $24,640
- Hours/week
- 35
-
James SwoyerJAMES SWOYER
GRANTS MANAGER
- Total calculated
- $139,716
- From this org
- $104,738
- From related orgs
- $0
- Other
- $34,978
- Hours/week
- 35
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $69,481,812
- Expenses
- $37,333,227
- Contributions
- $65,893,239
- Grants paid
- $36,074,558
-
2023
- Revenue
- $68,222,068
- Expenses
- $31,624,444
- Contributions
- $65,774,574
- Grants paid
- $30,477,462
-
2022
- Revenue
- $49,000,531
- Expenses
- $29,297,179
- Contributions
- $48,158,232
- Grants paid
- $28,171,567
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $24,730,443
- Expenses
- $30,230,003
- Assets (EOY)
- $39,506,972
-
2020 · 990
- Revenue
- $26,505,119
- Expenses
- $21,720,164
- Assets (EOY)
- $44,940,382
-
2018 · 990
- Revenue
- $28,271,889
- Expenses
- $24,330,067
- Assets (EOY)
- $41,829,733
-
2017 · 990
- Revenue
- $22,559,462
- Expenses
- $22,158,282
- Assets (EOY)
- $38,104,598
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
-
PENNSYLVANIA LEGAL AID NETWORK INC
$29,245,435
2024 LEGAL ASSISTANCE
-
PENNSYLVANIA LEGAL AID NETWORK INC
$24,515,910
2023 LEGAL ASSISTANCE
-
PENNSYLVANIA LEGAL AID NETWORK INC
$21,862,464
2022 LEGAL ASSISTANCE
-
REGIONAL HOUSING LEGAL SERVICES
$958,549
2022 LEGAL ASSISTANCE
-
$448,520
2024 LEGAL ASSISTANCE
-
2024 LEGAL ASSISTANCE
-
$393,613
2024 ADMIN OF LRAP
-
2024 LEGAL ASSISTANCE
-
$339,295
2023 LEGAL ASSISTANCE
-
$338,197
2022 ADMIN OF LRAP
The 10 largest by cash amount. The API serves every itemized grant.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.