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COMMUNITY LEGAL SERVICES

EIN 86-0166615 PHOENIX, AZ

Revenue 2024
$11,116,194
Expenses 2024
$11,056,927

Program services were 81.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
I83Z
Classification
1000
Street
305 S 2ND AVE

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).

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.

  • SHARON SERGENT

    EXECUTIVE DIRECTOR

    Total calculated
    $181,769
    From this org
    $158,859
    From related orgs
    $0
    Other
    $22,910
    Hours/week
    43.1

    Schedule J breakdown matched by us

    Base
    $158,859
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,200
    Nontaxable benefits
    $11,710
    Filer's total
    $181,769

  • TIMOTHY FINN

    DEPUTY DIRECTOR

    Total calculated
    $162,669
    From this org
    $123,247
    From related orgs
    $0
    Other
    $39,422
    Hours/week
    41.8

    Schedule J breakdown matched by us

    Base
    $123,247
    Bonus
    not reported
    Other
    not reported
    Deferred
    $9,450
    Nontaxable benefits
    $29,972
    Filer's total
    $162,669

  • JEFF KATZ

    MANAGING ATTORNEY

    Total calculated
    $154,037
    From this org
    $121,773
    From related orgs
    $0
    Other
    $32,264
    Hours/week
    41.6

    Schedule J breakdown matched by us

    Base
    $121,773
    Bonus
    not reported
    Other
    not reported
    Deferred
    $8,844
    Nontaxable benefits
    $23,420
    Filer's total
    $154,037

  • LEWIS LIEBLER

    MANAGING ATTORNEY

    Total calculated
    $142,145
    From this org
    $116,699
    From related orgs
    $0
    Other
    $25,446
    Hours/week
    41.5

  • JANIS VILLALPANDO

    STAFF ATTORNEY

    Total calculated
    $137,817
    From this org
    $118,926
    From related orgs
    $0
    Other
    $18,891
    Hours/week
    40.1

  • PAMELA BRIDGE

    LITIGATION DIRECTOR

    Total calculated
    $137,679
    From this org
    $128,404
    From related orgs
    $0
    Other
    $9,275
    Hours/week
    41.9

  • LEESA BOWMAN

    FINANCE DIRECTOR

    Total calculated
    $134,743
    From this org
    $114,913
    From related orgs
    $0
    Other
    $19,830
    Hours/week
    41.6

  • CAROL PARK ADEN

    STAFF ATTORNEY

    Total calculated
    $127,753
    From this org
    $121,190
    From related orgs
    $0
    Other
    $6,563
    Hours/week
    40.5

  • JOSH TESORIERO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • VELVA MOSES-THOMPSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DIANA SOLORIO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • VANESSA MORALES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MAX COVIL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TRACY ESSIG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ANNETTE COX SANDOVAL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • BARBARA SULLIVAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LAVAONNA LICK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • CHRISTINE BAIRD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KATYA LANCERO NORRIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MELINDA WILLIAMS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LINDA TIVORSAK BIRD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • THOMAS THURSTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TAYLOR NELSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • GERALD RICHARD

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • FRED BREEDLOVE

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

The first 25 listed. 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 — 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
    $11,116,194
    Expenses
    $11,056,927
    Contributions
    $10,875,832
    Grants paid
    $0
  • 2023
    Revenue
    $11,307,440
    Expenses
    $9,683,886
    Contributions
    $11,240,906
    Grants paid
    $0
  • 2022
    Revenue
    $9,557,116
    Expenses
    $9,383,732
    Contributions
    $9,554,117
    Grants paid
    $0

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.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

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

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 10 September 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.