Nonprofit · EIN 52-2309433
FRIENDS OF THE LEGAL SERVICES CORPORATION
Tax-exempt · PIEDMONT, CA 94610
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $20,604,034 | $839,573 | $19,764,461 | $29,116,391 | $36,909 | $29,079,482 |
| September 30, 2024 | 990 | $2,352,864 | $1,748,363 | $604,501 | $9,490,946 | $227,903 | $9,263,043 |
| September 30, 2023 | 990 | $2,195,432 | $1,993,292 | $202,140 | $9,102,099 | $443,557 | $8,658,542 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $20,566,345
- Net rental income
- -$26,781
- Net gain from sales of assets
- $20,177,932
- Other revenue
- $37,689
Expenses
- Grants and similar amounts paid
- $156
- Compensation of officers, directors and key employees
- $176,772
- Salaries, compensation and benefits (total)
- $189,123
- Professional fundraising fees
- $0
- Legal fees
- $2,055
- Accounting fees
- $16,098
- Occupancy
- $371,820
- Depreciation
- $197,737
- Program services (functional)
- $468,136
- Management and general (functional)
- $371,437
Balance sheet and other
- Total assets, start of year
- $9,490,946
- Total assets, end of year
- $29,116,391
- Total liabilities, end of year
- $36,909
- Net assets, end of year
- $29,079,482
- Publicly traded securities
- $28,352,234
- Net assets without donor restrictions
- $29,079,482
- Gross receipts
- $33,065,115
- Employees
- 1
- Volunteers
- 10
- Year formed
- 2001
- 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 |
|---|---|---|---|---|
| KENNETT MARSHALL | EXECUTIVE DIRECTOR Officer | 35 | $147,308 | $41,539 |
| THOMAS F SMEGAL | CHAIRPERSON & TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| HULETT H ASKEW ESQ | VICE CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| PROFESSOR PETER EDELMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOHN O'TOOLE ESQ | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| ANH TU ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KENNETT MARSHALL | EXECUTIVE DIRECTOR Officer | 35 | $142,741 | $34,146 |
| THOMAS F SMEGAL | CHAIRPERSON & TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| HULETT H ASKEW ESQ | VICE CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| PROFESSOR PETER EDELMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOHN O'TOOLE ESQ | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| ANH TU ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KENNETT MARSHALL | EXECUTIVE DIRECTOR Officer | 35 | $131,316 | $34,146 |
| THOMAS F SMEGAL | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JACK MARTIN ESQ | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| HULETT H ASKEW ESQ | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| PROFESSOR PETER EDELMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOHN BRODERICK JR ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN O'TOOLE ESQ | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| ANH TU ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 107 KING AVE, PIEDMONT, CA 94610-1228
- In care of
- % THOMAS SMEGAL
- Principal officer (990 for 2024)
- THOMAS SMEGAL, 107 KING AVE, PIEDMONT, DC 946101228
- Signed the 990
- THOMAS SMEGAL, CHAIRPERSON & TREAS.
- Phone
- (415) 515-2660
- Return prepared by
- WITHUMSMITHBROWN PC
California records
California keeps its own records of charities and corporations. Search them by EIN 52-2309433 or by the name FRIENDS OF THE LEGAL SERVICES CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- RAISE FUNDS AND OPERATE BUILDING TO PROVIDE A COST EFFECTIVE NATIONAL HEADQUARTERS FOR LEGAL SERVICES CORPORATION IN WASHINGTON, D.C. THE BUILDING WAS SOLD ON MAY 2, 2025.Expenses $468,136 · grants $156
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
- 52-2309433
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2001
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I11)
- Assets (IRS master file)
- $29,116,391
- Income (IRS master file)
- $33,065,115
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $20,604,034 | $839,573 | $29,116,391 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $2,352,864 | $1,748,363 | $9,490,946 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $2,195,432 | $1,993,292 | $9,102,099 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $2,269,250 | $1,581,126 | $10,463,840 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | 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 52-2309433).
Questions about FRIENDS OF THE LEGAL SERVICES CORPORATION
- What is the EIN of FRIENDS OF THE LEGAL SERVICES CORPORATION?
- The employer identification number (EIN) of FRIENDS OF THE LEGAL SERVICES CORPORATION is 52-2309433.
- Is FRIENDS OF THE LEGAL SERVICES CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to FRIENDS OF THE LEGAL SERVICES CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does FRIENDS OF THE 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 FRIENDS OF THE 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 FRIENDS OF THE 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 FRIENDS OF THE LEGAL SERVICES CORPORATION?
- The 990 for the year ended September 30, 2025 names THOMAS SMEGAL.
- Who are the officers and directors of FRIENDS OF THE LEGAL SERVICES CORPORATION?
- The 990 for the year ended September 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $147,308 (KENNETT MARSHALL, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS OF THE LEGAL SERVICES CORPORATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $20,604,034, expenses of $839,573 and total assets of $29,116,391 at year end.
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All nonprofits in PIEDMONT · California · Crime and legal-related