Nonprofit · EIN 52-1039060
LEGAL SERVICES CORPORATION
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $572,829,932 | $585,439,221 | -$12,609,289 | $208,050,227 | $121,521,211 | $86,529,016 |
| September 30, 2024 | 990 | $577,137,002 | $576,998,187 | $138,815 | $190,712,879 | $91,640,824 | $99,072,055 |
| September 30, 2023 | 990 | $595,768,576 | $583,246,714 | $12,521,862 | $147,995,941 | $49,062,701 | $98,933,240 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $564,646,868
- of which government grants
- $563,000,000
- Program service revenue
- $610,938
- Investment income
- $7,572,126
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $547,329,874
- Compensation of officers, directors and key employees
- $1,895,843
- Other salaries and wages
- $21,095,512
- Salaries, compensation and benefits (total)
- $29,409,421
- Professional fundraising fees
- $15,000
- Legal fees
- $61,669
- Accounting fees
- $451,808
- Occupancy
- $2,100,125
- Travel
- $829,447
- Depreciation
- $626,141
- Program services (functional)
- $568,019,724
- Management and general (functional)
- $16,815,406
- Fundraising (functional)
- $604,091
Balance sheet and other
- Total assets, start of year
- $190,712,879
- Total assets, end of year
- $208,050,227
- Total liabilities, end of year
- $121,521,211
- Net assets, end of year
- $86,529,016
- Land, buildings and equipment
- $6,779,667
- Net assets without donor restrictions
- $35,516,039
- Net assets with donor restrictions
- $51,012,977
- Gross receipts
- $572,829,932
- Employees
- 205
- Volunteers
- 435
- Year formed
- 1974
- State of legal domicile
- DC
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LYNN JENNINGS | VP, GRANTS MANAGEMENT Officer | 37.5 | $261,788 | $65,908 |
| DEBORAH MOORE | CFO AND TREASURER Officer | 37.5 | $263,634 | $54,464 |
| CAROL AMY BERGMAN | VP, GOVT RELATIONS/PUBLIC AFFAIRS Officer | 37.5 | $265,003 | $42,504 |
| JADA BREEGLE | CHIEF INFORMATION OFFICER Key employee | 37.5 | $246,195 | $57,365 |
| WILLIE GUNN | GENERAL COUNSEL Officer | 37.5 | $271,461 | $29,660 |
| RONALD FLAGG | PRESIDENT Officer | 37.5 | $259,558 | $30,326 |
| HELEN M GUYTON | DEPUTY GENERAL COUNSEL Highest-paid employee | 37.5 | $225,110 | $60,080 |
| STEFANIE DAVIS | DEPUTY GENERAL COUNSEL Highest-paid employee | 37.5 | $225,615 | $58,553 |
| JOYCE ARLENE MCGEE | DIR, OFFICE OF PROGRAM PERFORMANCE Highest-paid employee | 37.5 | $228,952 | $49,215 |
| THOMAS YATSCO | INSPECTOR GENERAL Highest-paid employee | 37.5 | $230,196 | $35,690 |
| LORA RATH | DIR, OFFICE OF COMPLIANCE & ENFORCEMENT Highest-paid employee | 37.5 | $221,208 | $38,681 |
| JOHN G LEVI | CHAIR Trustee or director | 24.3 | $48,777 | $0 |
| GLORIA VALENCIA-WEBER | DIRECTOR Trustee or director | 2.6 | $4,932 | $0 |
| FATHER PIUS PIETRZYK OP | VICE CHAIR Trustee or director | 2.1 | $4,521 | $0 |
| ROBERT J GREY JR | DIRECTOR Trustee or director | 3.1 | $4,521 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE MIKVA | DIRECTOR Trustee or director | 2.7 | $4,521 |
| FRANK X NEUNDER JR | DIRECTOR Trustee or director | 5.2 | $4,521 |
| JULIE REISKIN | DIRECTOR Trustee or director | 4 | $4,521 |
| ABIGAIL LAWLIS KUZMA | DIRECTOR Trustee or director | 1.3 | $3,699 |
| VICTOR B MADDOX | DIRECTOR Trustee or director | 1.8 | $3,699 |
| JOHN G MALCOLM | DIRECTOR Trustee or director | 2.4 | $3,288 |
990 for the year ended September 30, 2024: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LYNN JENNINGS | VP, GRANTS MANAGEMENT Officer | 37.5 | $233,277 | $50,239 |
| JOEL GALLAY | ASSISTANT IG, LEGAL COUNSEL Highest-paid employee | 37.5 | $248,082 | $31,831 |
| DEBORAH MOORE | CFO AND TREASURER Officer | 37.5 | $235,315 | $41,439 |
| CAROL BERGMAN | VP, GOVT RELATIONS/PUBLIC AFFAIRS Officer | 37.5 | $236,073 | $33,196 |
| WILL GUNN | GENERAL COUNSEL Officer | 37.5 | $242,205 | $25,013 |
| JADA BREEGLE | CHIEF INFORMATION OFFICER Key employee | 37.5 | $213,244 | $42,987 |
| BRISTOW HARDIN | SENIOR RESEARCH ASSOCIATE Highest-paid employee | 37.5 | $213,933 | $42,246 |
| RONALD FLAGG | PRESIDENT Officer | 37.5 | $225,242 | $23,787 |
| LAURIE TARANTOWICZ | ASST. IG & LEGAL COUNSEL Highest-paid employee | 37.5 | $204,461 | $37,606 |
| LORA RATH | DIRECTOR, OCE Highest-paid employee | 37.5 | $206,305 | $30,803 |
| ROXANNE CARUSO | INTERIM INSPECTOR GENERAL Highest-paid employee | 37.5 | $204,461 | $29,828 |
| JOHN G LEVI | BOARD CHAIR Trustee or director | 20.1 | $12,521 | $0 |
| ROBERT J GREY JR | BOARD MEMBER Trustee or director | 2.1 | $4,753 | $0 |
| ABIGAIL KUZMA | BOARD MEMBER Trustee or director | 1.7 | $4,753 | $0 |
| JOSEPH PIETRZYK | BOARD VICE CHAIR Trustee or director | 1.9 | $4,433 | $0 |
| JULIE REISKIN | BOARD MEMBER Trustee or director | 4.2 | $4,273 | $0 |
| FRANK X NEUNDER JR | BOARD MEMBER Trustee or director | 2.8 | $4,113 | $0 |
| LAURIE MIKVA | BOARD MEMBER Trustee or director | 2.5 | $4,113 | $0 |
| JOHN G MALCOLM | BOARD MEMBER Trustee or director | 2.5 | $4,113 | $0 |
| VICTOR B MADDOX | BOARD MEMBER Trustee or director | 1.2 | $2,193 | $0 |
| GLORIA VALENCIA-WEBER | BOARD MEMBER Trustee or director | 1.9 | $2,193 | $0 |
990 for the year ended September 30, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBECCA FERTIG-COHEN | CHIEF OF STAFF, CORPORATE SECRETARY Officer | 37.5 | $234,837 | $46,082 |
| LYNN JENNINGS | VP, GRANTS MANAGEMENT Officer | 37.5 | $217,898 | $47,625 |
| DEBORAH MOORE | CFO AND TREASURER Officer | 37.5 | $219,723 | $38,169 |
| CAROL BERGMAN | VP, GOVT RELATIONS/PUBLIC AFFAIRS Officer | 37.5 | $219,911 | $35,051 |
| ROXANNE CARUSO | INTERIM INSPECTOR GENERAL Highest-paid employee | 37.5 | $195,934 | $38,982 |
| WILL GUNN | GENERAL COUNSEL Officer | 37.5 | $210,533 | $23,880 |
| RONALD FLAGG | PRESIDENT Officer | 37.5 | $210,463 | $22,359 |
| JADA BREEGLE | CHIEF INFORMATION OFFICER Highest-paid employee | 37.5 | $190,048 | $40,540 |
| LORA RATH | DIRECTOR, OCE Highest-paid employee | 37.5 | $190,040 | $29,498 |
| DAVID MADDOX | ASSISTANT IG, MANAGEMENT & EVALUATION Highest-paid employee | 37.5 | $189,107 | $27,633 |
| JOEL GALLAY | GENERAL COUNSEL Highest-paid employee | 37.5 | $183,629 | $29,581 |
| JOHN G LEVI | BOARD CHAIR Trustee or director | 20.7 | $12,480 | $0 |
| FRANK X NEUNDER JR | BOARD MEMBER Trustee or director | 3.6 | $4,800 | $0 |
| LAURIE MIKVA | BOARD MEMBER Trustee or director | 1.9 | $3,520 | $0 |
| ROBERT J GREY JR | BOARD MEMBER Trustee or director | 1.3 | $3,520 | $0 |
| MATTHEW KEENAN | BOARD MEMBER Trustee or director | 1.3 | $3,200 | $0 |
| JULIE REISKIN | BOARD MEMBER Trustee or director | 4.9 | $2,880 | $0 |
| JOHN G MALCOLM | BOARD MEMBER Trustee or director | 1.6 | $2,880 | $0 |
| VICTOR B MADDOX | BOARD MEMBER Trustee or director | 0.2 | $2,880 | $0 |
| ABIGAIL KUZMA | BOARD MEMBER Trustee or director | 1.8 | $2,560 | $0 |
| JOSEPH PIETRZYK | BOARD VICE CHAIR Trustee or director | 2.7 | $2,240 | $0 |
| GLORIA VALENCIA-WEBER | BOARD MEMBER Trustee or director | 1.7 | $2,240 | $0 |
Address and contacts
- Address (IRS master file)
- 1825 I ST NW, WASHINGTON, DC 20006-5403
- In care of
- % RONALD FLAGG
- Principal officer (990 for 2024)
- DEBORAH MOORE, 1825 I STREET NW 800, WASHINGTON, DC 20006
- Signed the 990
- DEBORAH MOORE, CHIEF FINANCIAL OFFICER
- Phone
- (202) 295-1500
- Website
- WWW.LSC.GOV
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
CONGRESS ESTABLISHED THE LEGAL SERVICES CORPORATION (LSC) TO HELP ENSURE EQUAL ACCESS TO JUSTICE FOR INDIVIDUALS WHO SEEK REDRESS OF GRIEVANCES AND TO PROVIDE HIGH-QUALITY LEGAL ASSISTANCE TO THOSE WHO OTHERWISE COULD NOT AFFORD LEGAL REPRESENTATION. CONSISTENT WITH THIS CONGRESSIONAL MANDATE, LSC'S MISSION IS TO PROMOTE EQUAL ACCESS TO JUSTICE BY FUNDING AND SUPPORTING HIGH-QUALITY CIVIL LEGAL ASSISTANCE FOR LOW-INCOME INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES AND ITS TERRITORIES.
Program accomplishments
- BASIC FIELD GRANTS: LEGAL SERVICES CORPORATION PROMOTES EQUAL ACCESS TO JUSTICE BY PROVIDING $516 MILLION IN BASIC FIELD GRANTS TO 132 INDEPENDENT LEGAL AID ORGANIZATIONS SERVING EVERY STATE, THE DISTRICT OF COLUMBIA, AND U.S. TERRITORIES. THROUGH THESE GRANTS, LSC STRENGTHENS CIVIL LEGAL AID AND EXPANDS ACCESS TO JUSTICE IN COMMUNITIES ACROSS THE UNITED STATES. THROUGH A COMPETITIVE GRANT PROCESS, LSC FUNDS A NATIONWIDE NETWORK OF NONPROFIT LEGAL AID PROVIDERS THAT DELIVER HIGH-QUALITY CIVIL LEGAL ASSISTANCE TO LOW-INCOME INDIVIDUALS AND FAMILIES WHO OTHERWISE COULD NOT AFFORD LEGAL REPRESENTATION. LSC-FUNDED ORGANIZATIONS HELP CLIENTS ADDRESS CRITICAL LEGAL ISSUES AFFECTING THEIR SAFETY, STABILITY, AND ECONOMIC SECURITY, INCLUDING HOUSING AND EVICTION PREVENTION, FAMILY LAW AND DOMESTIC VIOLENCE MATTERS, CONSUMER PROTECTION, ACCESS TO PUBLIC BENEFITS, VETERANS' SERVICES, DISASTER RECOVERY, EMPLOYMENT ISSUES, AND SUPPORT FOR OLDER AMERICANS.Expenses $534,072,421 · grants $516,067,473
- EMERGENCY DISASTER RELIEF GRANTS:PROVIDES SUPPLEMENTAL FUNDING TO LSC GRANTEES SERVING COMMUNITIES AFFECTED BY FEDERALLY DECLARED DISASTERS, ENABLING LEGAL AID PROVIDERS TO RESPOND TO DISASTER RELATED CIVIL LEGAL NEEDS.Expenses $15,932,437 · grants $14,100,665
- PRO BONO INNOVATIVE FUNDS:LSC AWARDS PRO BONO INNOVATIVE FUNDS TO LSC GRANTEES ON A COMPETITIVE BASIS ANNUALLY TO DEVELOP, TEST AND REPLICATE INNOVATIVE PRO BONO EFFORTS THAT ENABLE GRANTEES TO EXPAND ACCESS TO LEGAL ASSISTANCE USING PRIVATE, VOLUNTEER LAWYERS.Expenses $5,876,249 · grants $5,436,574
- TECHNOLOGY INITIATIVE GRANTS:LSC AWARDS TECHNOLOGY INITIATIVE GRANTS TO LSC GRANTEES TO FUND THE DEVELOPMENT AND IMPLEMENTATION OF TECHNOLOGY SOLUTIONS TO ENHANCE THE DELIVERY OF CIVIL LEGAL AID, AUTOMATE FUNCTIONS, AND EXPAND ACCESS TO LEGAL RESOURCES FOR SELF-REPRESENTED LITIGANTS.Expenses $5,764,471 · grants $5,570,136
- LOAN REPAYMENT ASSISTANCE PROGRAM:LSC AWARDS LOAN REPAYMENT ASSISTANCE PROGRAM (LRAP) GRANTS ON A COMPETITIVE BASIS TO HELP GRANTEES RECRUIT AND RETAIN ATTORNEYS BY REDUCING THE FINANCIAL BURDEN OF LAW SCHOOL DEBT. THE PROGRAM SUPPORTS A STRONG AND STABLE LEGAL AID WORKFORCE BY HELPING GRANTEES ATTRACT AND RETAIN QUALIFIED ATTORNEYS WHO PROVIDE CRITICAL CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES.Expenses $2,500,691 · grants $2,416,386
- OTHER PROGRAM EXPENSES:LSC ENGAGES IN SEVERAL PROGRAMS AND INITIATIVES TO HELP IMPROVE THE CIVIL LEGAL AID PROBLEM IN AMERICA SUCH AS THE RURAL SUMMER LEGAL CORPS PROGRAM A PRIVATELY FUNDED INITIATIVE TO CONNECT LAW STUDENTS WITH LEGAL AID PROGRAMS IN THE COMMON PURSUIT OF BETTER ADDRESSING THE CIVILLEGAL NEEDS OF RURAL COMMUNITIES AS WELL AS THE ITC CONFERENCE WHICH IS THE ONLY NATIONAL EVENT FOCUSED EXCLUSIVELY ON THE USE OF TECHNOLOGY IN THE LEGAL AID COMMUNITY.Expenses $3,873,455 · grants $3,738,639 · revenue $610,938
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 52-1039060
- 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
- 1975
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I800)
- Assets (IRS master file)
- $208,050,227
- Income (IRS master file)
- $572,829,932
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $572,829,932 | $585,439,221 | $208,050,227 | XML |
| 990 | September 2024 | $577,137,002 | $576,998,187 | $190,712,879 | XML |
| 990 | September 2023 | $595,768,576 | $583,246,714 | $147,995,941 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $535,707,603 | $497,446,918 | $127,393,004 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 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 52-1039060).
Questions about LEGAL SERVICES CORPORATION
- What is the EIN of LEGAL SERVICES CORPORATION?
- The employer identification number (EIN) of LEGAL SERVICES CORPORATION is 52-1039060.
- Is LEGAL SERVICES CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to LEGAL SERVICES CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGAL SERVICES CORPORATION 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 LEGAL SERVICES CORPORATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGAL SERVICES CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LEGAL SERVICES CORPORATION?
- The 990 for the year ended September 30, 2025 names DEBORAH MOORE.
- Who are the officers and directors of LEGAL SERVICES CORPORATION?
- The 990 for the year ended September 30, 2025 lists 21 people; 21 received compensation from the organization, the highest $261,788 (LYNN JENNINGS, VP, GRANTS MANAGEMENT).
- How much revenue does LEGAL SERVICES CORPORATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $572,829,932, expenses of $585,439,221 and total assets of $208,050,227 at year end.
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