Nonprofit · EIN 13-2613958
MANHATTAN LEGAL SERVICES
Tax-exempt · NEW YORK CITY, NY 10013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $22,339,115 | $22,141,824 | $197,291 | $26,860,933 | $24,451,329 | $2,409,604 |
| December 31, 2023 | 990 | $19,034,643 | $18,871,670 | $162,973 | $10,443,482 | $8,231,169 | $2,212,313 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,362,464
- of which government grants
- $4,934,777
- Program service revenue
- $16,945,137
- Investment income
- $52
- Net income from fundraising events
- $31,462
- Other revenue
- $31,462
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $260,599
- Other salaries and wages
- $11,882,453
- Salaries, compensation and benefits (total)
- $16,633,552
- Professional fundraising fees
- $0
- Legal fees
- $122,573
- Occupancy
- $1,498,699
- Travel
- $39,859
- Depreciation
- $111,933
- Program services (functional)
- $18,583,006
- Management and general (functional)
- $3,336,086
- Fundraising (functional)
- $222,732
Balance sheet and other
- Total assets, start of year
- $10,443,482
- Total assets, end of year
- $26,860,933
- Total liabilities, end of year
- $24,451,329
- Net assets, end of year
- $2,409,604
- Land, buildings and equipment
- $189,312
- Net assets without donor restrictions
- $2,344,397
- Net assets with donor restrictions
- $65,207
- Gross receipts
- $22,388,448
- Employees
- 134
- Volunteers
- 21
- Year formed
- 1955
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RASMUSSEN RAUN J | EXECUTIVE DIR., LSNYC (THRU 6/28/24) Officer | 1 | $0 | $278,164 | $17,850 |
| EARISMAN PEGGY | PROJECT DIRECTOR Key employee | 35 | $214,290 | $0 | $46,309 |
| HENRIQUEZ LUIS A | DIRECTOR, LITIGATION Highest-paid employee | 35 | $174,060 | $0 | $47,523 |
| KASSIM MARQUITA D | DEPUTY DIRECTOR Highest-paid employee | 35 | $171,146 | $0 | $44,353 |
| HONAN THOMAS | UNIT DIRECTOR - HOUSING Highest-paid employee | 35 | $141,546 | $0 | $63,415 |
| MARTINEZ-GUNTER MARIBEL | FAMILY IMMIGRATION DIRECTOR Highest-paid employee | 35 | $159,028 | $0 | $40,924 |
| SMALL SHERVON M | EXECUTIVE DIR., LSNYC (AS OF 6/17/24) Officer | 1 | $0 | $161,447 | $12,220 |
| DOUGLAS TANYA M | DISABILITY DIRECTOR Highest-paid employee | 35 | $152,740 | $0 | $13,022 |
| FILOR DANIEL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GARCIA BILL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GARZA MELISSA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GIOVANOLA ANOUCK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MOREL CHRISTOPHER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NARDI DIANE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RUBIN SAMUEL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHILLING PATRICK | DIRECTOR Trustee or director | 1 | $0 |
| SULLIVAN DR MARTHA | DIRECTOR Trustee or director | 1 | $0 |
| MANN LINTON | CHAIR Trustee or director, Officer | 1 | $0 |
| KEECH SARAH | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| SANTANA SANDY R | TREASURER Trustee or director, Officer | 1 | $0 |
| TAFT V WILLIAM H | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RASMUSSEN RAUN J | EXECUTIVE DIRECTOR, LSNYC Officer | 1 | $0 | $263,552 | $18,182 |
| EARISMAN PEGGY | PROJECT DIRECTOR Highest-paid employee | 35 | $194,281 | $0 | $44,714 |
| HENRIQUEZ LUIS A | DIRECTOR, LITIGATION Highest-paid employee | 35 | $161,409 | $0 | $42,870 |
| MARTINEZ-GUNTER MARIBEL | FAMILY IMMIGRATION DIRECTOR Highest-paid employee | 35 | $153,760 | $0 | $42,746 |
| ACRON MARQUITA D | DEPUTY DIRECTOR Highest-paid employee | 35 | $146,389 | $0 | $41,475 |
| DOUGLAS TANYA M | DISABILITY DIRECTOR Highest-paid employee | 35 | $148,587 | $0 | $12,111 |
| FILOR DANIEL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GARCIA BILL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GARZA MELISSA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GIOVANOLA ANOUCK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MOREL CHRISTOPHER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NARDI DIANE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RUBIN SAMUEL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SHILLING PATRICK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SULLIVAN DR MARTHA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MANN LINTON | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KEECH SARAH | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SANTANA SANDY R | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TAFT V WILLIAM H | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6TH FL, NEW YORK CITY, NY 10013-0000
- In care of
- % ELISSETTE REYNOSO
- Principal officer (990 for 2024)
- SHERVON M SMALL, 40 WORTH STREET SUITE 606, NEW YORK, NY 10013
- Signed the 990
- SHERVON M SMALL, EXECUTIVE DIRECTOR, LSNYC
- Phone
- (646) 442-3321
- Website
- WWW.LEGALSERVICESNYC.COM
- Return prepared by
- RSM US LLP
Mission
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.
Program accomplishments
- HOUSING ASSISTANCE - WE FIGHT TENANT HARASSMENT, PRESERVE AFFORDABLE HOUSING, AND DEFEND CLIENTS IN EVICTION PROCEEDINGS. WE ALSO HELP TENANTS PURSUE RENT OVERCHARGE CLAIMS AND ACTIONS TO IMPROVE HOUSING CONDITIONS, ALL OF WHICH KEEP TENANTS FROM LIVING IN UNSAFE CONDITIONS AND BECOMING HOMELESS.Expenses $11,169,248 · revenue $10,184,814
- 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, NATURALIZATION 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 $3,437,909 · revenue $3,134,898
- 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 $2,951,284 · revenue $2,691,164
- 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 $1,024,565 · revenue $934,261
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-2613958
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83Z)
- Assets (IRS master file)
- $26,860,933
- Income (IRS master file)
- $22,388,448
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $22,339,115 | $22,141,824 | $26,860,933 | IRS |
| 990 | December 2023 | $19,034,643 | $18,871,670 | $10,443,482 | XML |
| 990 | December 2022 | $18,016,593 | $17,899,226 | $8,051,649 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-2613958).
Questions about MANHATTAN LEGAL SERVICES
- What is the EIN of MANHATTAN LEGAL SERVICES?
- The employer identification number (EIN) of MANHATTAN LEGAL SERVICES is 13-2613958.
- Is MANHATTAN LEGAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to MANHATTAN LEGAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MANHATTAN LEGAL SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MANHATTAN LEGAL SERVICES due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MANHATTAN LEGAL SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MANHATTAN LEGAL SERVICES?
- The 990 for the year ended December 31, 2024 names SHERVON M SMALL.
- Who are the officers and directors of MANHATTAN LEGAL SERVICES?
- The 990 for the year ended December 31, 2024 lists 21 people; 6 received compensation from the organization.
- How much revenue does MANHATTAN LEGAL SERVICES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $22,339,115, expenses of $22,141,824 and total assets of $26,860,933 at year end.
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