Nonprofit · EIN 46-4342171
WORKING GROUP ON LEGAL OPINIONS FOUNDATION
Tax-exempt · WILMINGTON, DE 19801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $317,075 | $189,680 | $127,395 | $1,300,414 | $28,305 | $1,272,109 |
| June 30, 2024 | 990 | $305,591 | $179,436 | $126,155 | $1,157,245 | $12,531 | $1,144,714 |
| June 30, 2023 | 990 | $231,091 | $175,373 | $55,718 | $1,035,481 | $17,560 | $1,017,921 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $262,500
- Investment income
- $54,575
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,478
- Travel
- $12,686
Balance sheet and other
- Total assets, start of year
- $1,157,245
- Total assets, end of year
- $1,300,414
- Total liabilities, end of year
- $28,305
- Net assets, end of year
- $1,272,109
- Net assets without donor restrictions
- $1,272,109
- Gross receipts
- $317,075
- Employees
- 0
- Volunteers
- 40
- Year formed
- 2013
- State of legal domicile
- DE
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY G HOXIE | PRESIDENT AND BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| ANDREW M KAUFMAN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| GAIL MEREL | VICE PRESIDENT AND EDITOR Trustee or director, Officer | 5 | $0 |
| READE H RYAN JR | VICE PRESIDENT AND SECRETARY Trustee or director, Officer | 5 | $0 |
| WILLIAM A YEMC | VICE PRESIDENT AND TREASURER Trustee or director, Officer | 5 | $0 |
| LOUIS G HERING | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| STEVEN O WEISE | VICE CHAIR (PLANNING) Trustee or director, Officer | 5 | $0 |
| DAVID BRITTENHAM | DIRECTOR Trustee or director | 2 | $0 |
| WILLIS R BUCK JR | DIRECTOR Trustee or director | 2 | $0 |
| SYLVIA FUNG CHIN | DIRECTOR Trustee or director | 2 | $0 |
| ARTHUR A COHEN | DIRECTOR Trustee or director | 2 | $0 |
| KIMBERLY DESMARAIS | DIRECTOR Trustee or director | 2 | $0 |
| PREETHA GIST | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH LECKIE | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT W MACCORMACK | DIRECTOR Trustee or director | 2 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT S RISOLEO | DIRECTOR Trustee or director | 2 | $0 |
| SANDRA M ROCKS | DIRECTOR Trustee or director | 2 | $0 |
| ETTORE A SANTUCCI | DIRECTOR Trustee or director | 2 | $0 |
| PHILIP B SCHWARTZ | DIRECTOR Trustee or director | 2 | $0 |
| CRAIG SINGER | DIRECTOR Trustee or director | 2 | $0 |
| JAMES SMITH | DIRECTOR Trustee or director | 2 | $0 |
| LYDIA C STEFANOWICZ | DIRECTOR Trustee or director | 2 | $0 |
| STEPHEN C TARRY | DIRECTOR Trustee or director | 2 | $0 |
| KIMBERLY CHI | DIRECTOR Trustee or director | 2 | $0 |
| STERLING SCOTT WILLIS | DIRECTOR Trustee or director | 2 | $0 |
| ANNE-THERESE BECHAMPS | DIRECTOR Trustee or director | 2 | $0 |
| STANLEY KELLER | VICE CHAIR (PLANNING) Officer | 5 | $0 |
990 for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY G HOXIE | PRESIDENT AND BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| ANDREW M KAUFMAN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| GAIL MEREL | VICE PRESIDENT AND EDITOR Trustee or director, Officer | 5 | $0 |
| READE H RYAN JR | VICE PRESIDENT AND SECRETARY Trustee or director, Officer | 5 | $0 |
| WILLIAM A YEMC | VICE PRESIDENT AND TREASURER Trustee or director, Officer | 5 | $0 |
| LOUIS G HERING | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| STEVEN O WEISE | VICE CHAIR (PLANNING) Trustee or director, Officer | 5 | $0 |
| DAVID BRITTENHAM | DIRECTOR Trustee or director | 2 | $0 |
| WILLIS R BUCK JR | DIRECTOR Trustee or director | 2 | $0 |
| SYLVIA FUNG CHIN | DIRECTOR Trustee or director | 2 | $0 |
| ARTHUR A COHEN | DIRECTOR Trustee or director | 2 | $0 |
| KIMBERLY DESMARAIS | DIRECTOR Trustee or director | 2 | $0 |
| PREETHA GIST | DIRECTOR Trustee or director | 2 | $0 |
| DONALD W GLAZER | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH LECKIE | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT W MACCORMACK | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT S RISOLEO | DIRECTOR Trustee or director | 2 | $0 |
| SANDRA M ROCKS | DIRECTOR Trustee or director | 2 | $0 |
| ETTORE A SANTUCCI | DIRECTOR Trustee or director | 2 | $0 |
| PHILIP B SCHWARTZ | DIRECTOR Trustee or director | 2 | $0 |
| CRAIG SINGER | DIRECTOR Trustee or director | 2 | $0 |
| JAMES SMITH | DIRECTOR Trustee or director | 2 | $0 |
| LYDIA C STEFANOWICZ | DIRECTOR Trustee or director | 2 | $0 |
| STEPHEN C TARRY | DIRECTOR Trustee or director | 2 | $0 |
| KIMBERLY CHI | DIRECTOR Trustee or director | 2 | $0 |
| STERLING SCOTT WILLIS | DIRECTOR Trustee or director | 2 | $0 |
| ANNE-THERESE BECHAMPS | DIRECTOR Trustee or director | 2 | $0 |
| STANLEY KELLER | VICE CHAIR (PLANNING) Officer | 5 | $0 |
990 for the year ended June 30, 2023: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY G HOXIE | PRESIDENT AND BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| ANDREW M KAUFMAN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| GAIL MEREL | VICE PRESIDENT AND EDITOR Trustee or director, Officer | 5 | $0 |
| READE H RYAN JR | VICE PRESIDENT AND SECRETARY Trustee or director, Officer | 5 | $0 |
| WILLIAM A YEMC | VICE PRESIDENT AND TREASURER Trustee or director, Officer | 5 | $0 |
| LOUIS G HERING | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| STEVEN O WEISE | VICE CHAIR (PLANNING) Trustee or director, Officer | 5 | $0 |
| DAVID BRITTENHAM | DIRECTOR Trustee or director | 2 | $0 |
| WILLIS R BUCK JR | DIRECTOR Trustee or director | 2 | $0 |
| SYLVIA FUNG CHIN | DIRECTOR Trustee or director | 2 | $0 |
| ARTHUR A COHEN | DIRECTOR Trustee or director | 2 | $0 |
| KIMBERLY DESMARAIS | DIRECTOR Trustee or director | 2 | $0 |
| RICHARD N FRASCH | DIRECTOR Trustee or director | 2 | $0 |
| PREETHA GIST | DIRECTOR Trustee or director | 2 | $0 |
| DONALD W GLAZER | DIRECTOR Trustee or director | 2 | $0 |
| SHARON A KROUPA | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH LECKIE | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT W MACCORMACK | DIRECTOR Trustee or director | 2 | $0 |
| CHARLES L MENGES | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT S RISOLEO | DIRECTOR Trustee or director | 2 | $0 |
| SANDRA M ROCKS | DIRECTOR Trustee or director | 2 | $0 |
| ETTORE A SANTUCCI | DIRECTOR Trustee or director | 2 | $0 |
| PHILIP B SCHWARTZ | DIRECTOR Trustee or director | 2 | $0 |
| CRAIG SINGER | DIRECTOR Trustee or director | 2 | $0 |
| JAMES SMITH | DIRECTOR Trustee or director | 2 | $0 |
| LYDIA C STEFANOWICZ | DIRECTOR Trustee or director | 2 | $0 |
| STEPHEN C TARRY | DIRECTOR Trustee or director | 2 | $0 |
| STANLEY KELLER | VICE CHAIR (PLANNING) Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 301 N MARKET STREET 1414, WILMINGTON, DE 19801-2529
- In care of
- % WORKING GROUP ON LEGAL OPINIONS F
- Principal officer (990 for 2024)
- TIMOTHY G HOXIE, 301 N MARKET STREET 1414, WILMINGTON, DE 19801
- Signed the 990
- TIMOTHY G HOXIE, PRESIDENT & BOARD CHAIR
- Phone
- (888) 469-9456
- Website
- WWW.WGLO.NET
- Return prepared by
- RSM US LLP
Mission
THE MISSION IS TO BRING TOGETHER ALL CONSTITUENCIES CONCERNED WITH GIVING AND RECEIVING LEGAL OPINIONS IN ORDER TO FOSTER A NATIONAL OPINION PERSPECTIVE, BROADEN THE CONSENSUS THAT EXISTS AND PROVIDE A CONTINUING FORUM FOR DISCUSSION OF OPINION ISSUES.
Program accomplishments
- SEMINARS - THE FALL 2024 AND SPRING 2025 SEMINARS OF THE WORKING GROUP ON LEGAL OPINIONS FOUNDATION ("WGLO") HAD BROAD AGENDAS. PROGRAMS OF NOTE INCLUDED: (1) UPDATE ON DELAWARE LAW DEVELOPMENTS AND HOW THEY AFFECT OPINIONS; (2) KEY ELEMENTS OF THE JOINT WGLO AND ABA LEGAL OPINIONS COMMITTEE LOCAL COUNSEL REPORT; (3) ASPECTS OF FOLLOW-ON OPINION PRACTICE; (4) RECENT OPINION DEVELOPMENTS; (5) HAS CONSENSUS ON SELECTED ISSUES BEEN ACHIEVED?; (6) APPLICATION OF THIRD-PARTY CLOSING OPINION PRACTICE TO NON-CLOSING OPINIONS; (7) CURRENT ETHICS ISSUES AFFECTING OPINION PRACTITIONERS: MULTIPLE CLIENT AND MULTIPLE RECIPIENT SCENARIOS; (8) CHARTING THE BASES OF OPINION LIABILITY FOR OPINIONS TO CLIENTS AND NON-CLIENTS; (9) A CONVERSATION ABOUT PERFORMANCE OPINIONS; (10) RECONCILING DIFFERENT OPINION PRACTICES ACROSS JURISDICTIONS - TWO EXAMPLES; (11) TAKEAWAY-THINKING ABOUT OPINION LIMITATIONS; (12) OPINION PRACTICE TRAINING: CURRICULA AND METHODS; AND (13) ETHICAL OBLIGATIONS TO THE ORGANIZATIONAL CLIENT AND ITS INDIVIDUAL CONSTITUENTS.
- WEBINARS - WGLO CONDUCTED ONE WEBINAR DURING THE YEAR. THE TOPIC WAS:REVIEWING THE 2024 AMENDMENTS TO THE DELAWARE ENTITY LAWS AND RECENT CASE DEVELOPMENTS FROM A PRACTITIONER'S PERSPECTIVE.
- SEMINARS - WGLO CONDUCTS SEMINARS ON QUESTIONS RELATING TO THIRD PARTY LEGAL OPINION PRACTICE AND RELATED AREAS. ATTENDANCE IS ORDINARILY ABOUT 125. MEMBERS ARE ENTITLED TO DESIGNATE ONE ATTENDEE FOR EACH SEMINAR. WGLO'S MEMBERSHIP INCLUDES LAW FIRMS, BAR ASSOCIATIONS AND OTHERS INTERESTED IN LEGAL OPINION PRACTICE IN BUSINESS LAW, REAL ESTATE, MUNICIPAL BOND, INTERNATIONAL, TAX AND OTHER AREAS FROM ACROSS THE COUNTRY. AS A RESULT, THE WGLO SEMINARS PROVIDE A PROPER SETTING TO DEBATE SIGNIFICANT ISSUES INVOLVING LEGAL OPINION PRACTICE.EDUCATION ABOUT LEGAL OPINION PRACTICE IS CENTRAL TO WGLO'S MISSION. THERE ARE NO NATIONAL EDUCATIONAL PROGRAMS FOR LEGAL OPINION PRACTICE, ALTHOUGH SPECIALIZED PROGRAMS ARE PRESENTED FROM TIME TO TIME BY BAR ASSOCIATIONS, LAW FIRMS AND OTHERS. OUR PROGRAMS HAVE INCLUDED, IN 2024, AN OPINION RISK SEMINAR THAT COVERED THE FOLLOWING TOPICS: (1) THE OPINION CLAIM, SETTLEMENTS AND INSURANCE MANAGEMENT; (2) STRUCTURE AND RESPONSIBILITIES OF OPINION COMMITTEE; (3) ETHICS AND OPINION CLAIM RISKS; (4) INTERNAL EDUCATION AND OPINION PRACTICE RESOURCES; (5) OPINION PRACTICE ISSUES WITH MULTI-OFFICES, CROSS-BORDER MATTERS AND MERGED LAW FIRMS; (6) WORKING WITH OTHER FIRMS ON OPINION MATTERS; (7) IDENTIFYING AND COPING WITH HIGH-RISK OPINIONS; (8) RECIPIENT COUNSEL RESPONSIBILITIES AND CLIENT GUIDELINES; (9) DELAWARE OPINIONS BY NON-DELAWARE LAWYERS; AND (10) OPINION REVIEW, OPINION FORMS AND INTERNAL GUIDELINES AND THEIR LITIGATION SIGNIFICANCE. DURING THE YEAR ENDED JUNE 30, 2025, THE BOARD OF DIRECTORS DETERMINED TO CONDUCT ANOTHER OPINION RISK SEMINAR IN THE SPRING OF 2026 AND COMMENCED PLANNING FOR THAT PROGRAM.JOINT COMMITTEE WITH ABA/BLS - WGLO IS CONCERNED WITH BROADENING THE CONSENSUS THAT EXISTS ABOUT LEGAL OPINION CUSTOMARY PRACTICE. IN THAT REGARD, WGLO HAS BEEN ENGAGED IN A JOINT PROJECT WITH THE LEGAL OPINIONS COMMITTEE OF THE BUSINESS LAW SECTION OF THE AMERICAN BAR ASSOCIATION. THAT PROJECT HAS PRODUCED A STATEMENT OF OPINION PRACTICES AND RELATED CORE OPINION PRINCIPLES WHICH HAS BEEN APPROVED BY MANY BAR ASSOCIATIONS AND OTHER LAWYER GROUPS. WGLO AND THE AMERICAN BAR ASSOCIATION ARE CONTINUING THIS PARTNERSHIP AND ARE STUDYING POTENTIALLY EXPANDING THE STATEMENT OF OPINION PRACTICES TO ADDRESS ADDITIONAL TOPICS.WGLO AS INCUBATOR - WGLO ATTENDEES ARE LEADERS OF LEGAL OPINION PRACTICE NATIONALLY. IN PARTS OF THE SEMI-ANNUAL SEMINAR PROGRAMS, ATTENDEES MEET TO DISCUSS ISSUES OF COMMON INTEREST IN SMALLER GROUPS. THESE GROUPS SOMETIMES DECIDE TO TAKE ADDITIONAL STEPS TO HELP THE LEGAL OPINION COMMUNITY DEAL WITH A SPECIFIC PROBLEM OR APPROACH. WGLO FOSTERS THESE GROUPS SINCE THE STEPS THEY TAKE, WHICH MAY INCLUDE PUBLISHING, INCREASE AND STRENGTHEN OPINION UNDERSTANDING AND THE OPINION LITERATURE. IN ADDITION WGLO, IN CONJUNCTION WITH ITS SEMINAR PROGRAM, HAS SPONSORED PROGRAMS AND SESSIONS THAT HAVE RESULTED IN A SERIES OF ARTICLES PREPARED BY SEMINAR ATTENDEES. AT LEAST ONE OTHER GROUP OF WGLO ATTENDEES IS WORKING ON A SPECIFIC PROJECT REGARDING LOCAL COUNSEL OPINION PRACTICE.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-4342171
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S40)
- Assets (IRS master file)
- $1,300,414
- Income (IRS master file)
- $317,075
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $317,075 | $189,680 | $1,300,414 | XML |
| 990 | June 2024 | $305,591 | $179,436 | $1,157,245 | XML |
| 990 | June 2023 | $231,091 | $175,373 | $1,035,481 | XML |
| 990 | June 2022 | $157,699 | $85,430 | $967,182 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 46-4342171).
Questions about WORKING GROUP ON LEGAL OPINIONS FOUNDATION
- What is the EIN of WORKING GROUP ON LEGAL OPINIONS FOUNDATION?
- The employer identification number (EIN) of WORKING GROUP ON LEGAL OPINIONS FOUNDATION is 46-4342171.
- Is WORKING GROUP ON LEGAL OPINIONS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2014.
- Are donations to WORKING GROUP ON LEGAL OPINIONS FOUNDATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WORKING GROUP ON LEGAL OPINIONS FOUNDATION 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 WORKING GROUP ON LEGAL OPINIONS FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WORKING GROUP ON LEGAL OPINIONS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of WORKING GROUP ON LEGAL OPINIONS FOUNDATION?
- The 990 for the year ended June 30, 2025 names TIMOTHY G HOXIE.
- Who are the officers and directors of WORKING GROUP ON LEGAL OPINIONS FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 27 people; 0 received compensation from the organization.
- How much revenue does WORKING GROUP ON LEGAL OPINIONS FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $317,075, expenses of $189,680 and total assets of $1,300,414 at year end.
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