LEGAL SERVICES LAW LINE OF VERMONT INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL SERVICES LAW LINE OF VERMONT INC (EIN 03-0349316)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-27
- IRS object ID
- 202622089349300017
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-27T08:35:24-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030280081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JMM & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 463 MOUNTAIN VIEW DR STE 403 | AddressLine1Txt |
| City | COLCHESTER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05446 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030349316 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL SERVICES VERMONT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 8028637153 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 274 NORTH WINOOSKI AVENUE | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SAM ABEL-PALMER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8028637153 | PhoneNum |
| Signature | 2026-07-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDALL L SARGENT CPA | PreparerPersonNm |
| PTIN | P00136499 | PTIN |
| Phone | 8026555665 | PhoneNum |
| Preparation | 2026-07-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SAM ABEL-PALMER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 274 NORTH WINOOSKI AVENUE | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,224,887 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEGALSERVICESVT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE LEGAL SERVICES TO AS MANY LOW INCOME VERMONTERS AS POSSIBLE. LSV WILL SEEK TO INCREASE THE KNOWLEDGE AND UNDERSTANDING OF LOW INCOME VERMONTERS THROUGH A VARIETY OF EDUCATION STRATEGIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 20 | TotalEmployeeCnt |
| Total Volunteers | 178 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,756,749 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,658,023 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $474,881 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $551,551 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,599 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,310 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,133 | PYOtherRevenueAmt |
| CY Other Revenue | $7,003 | CYOtherRevenueAmt |
| PY Total Revenue | $2,248,362 | PYTotalRevenueAmt |
| CY Total Revenue | $2,224,887 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,819,063 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,946,876 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $479,372 | PYOtherExpensesAmt |
| CY Other Expenses | $503,588 | CYOtherExpensesAmt |
| PY Total Expenses | $2,298,435 | PYTotalExpensesAmt |
| CY Total Expenses | $2,450,464 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$50,073 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$225,577 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,064,231 | TotalAssetsBOYAmt |
| Total Assets EOY | $596,576 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $392,228 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $150,150 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $672,003 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $446,426 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE LEGAL SERVICES TO AS MANY LOW INCOME VERMONTERS AS POSSIBLE. LSV WILL SEEK TO INCREASE THE KNOWLEDGE AND UNDERSTANDING OF LOW INCOME VERMONTERS THROUGH A VARIETY OF EDUCATION STRATEGIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $922,253 | ExpenseAmt |
| Revenue | $477,844 | RevenueAmt |
| Desc | CASE SERVICES: TO PROVIDE INFORMATION, LEGAL ADVICE, PRO SE ASSISTANCE, REPRESENTATION AND REFERRAL IN NON-CRIMINAL MATTERS TO LOW-INCOME VERMONTERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $430,479 | ExpenseAmt |
| Desc | HELP: TO PROVIDE LEGAL ADVICE AND REPRESENTATION TO LOW-INCOME VERMONT TENANTS FACING EVICTION DUE TO THE IMPACT OF THE COVID-19 CRISIS AND TO ASSIST TENANTS WITH ACCESSING RENTAL ASSISTANCE PROGRAMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $170,623 | ExpenseAmt |
| Desc | TECHNOLOGY INITIATIVE GRANTS: TO IMPROVE THE DELIVERY OF EFFECTIVE, EFFICIENT, AND HIGH-QUALITY LEGAL ASSISTANCE AND EDUCATION TO LOW-INCOME VERMONTERS BY MAKING IMPROVEMENTS TO WEB SERVICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $622,299 | ExpenseAmt |
| Revenue | $73,707 | RevenueAmt |
| Desc | PRIVATE ATTORNEY INVOLVEMENT: TO RECRUIT ATTORNEYS TO PROVIDE PRO BONO SERVICES TO LOW-INCOME VERMONTERS. NETWORK FOR CRIME VICTIMS: TO PROVIDE DIRECT SERVICES AND REFERRALS TO ATTORNEYS TO VICTIMS OF ALL TYPES OF CRIME FACING CIVIL LEGAL ISSUES RELATED TO THEIR VICTIMIZATION. PRO BONO INITIATIVE: TO IMPROVE INTERNAL PROCESSES FOR ENGAGING AND REFERRING CASES TO PRO BONO ATTORNEYS AND TO INCREASE THE NUMBER OF VOLUNTEERS AND THE VARIETY OF PRO BONO PROGRAMS AVAILABLE TO ASSIST LOW- INCOME VERMONTERS WITH CIVIL LEGAL ISSUES. MIGRANT SERVICES: TO PROVIDE INFORMATION, ASSISTANCE AND REFERRAL TO H2A MIGRANT WORKERS FACING LEGAL PROBLEMS ASSOCIATED WITH THEIR EMPLOYMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $622,299 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $73,707 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,145,654 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 20 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SAM ABEL-PALMER | PersonNm |
| Phone | 8028637153 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 274 NORTH WINOOSKI AVENUE | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| SAM ABEL-PALMER | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $116,987 | $0 | $46,582 | |
| JESSICA OSKI | ||||||
| PRESIDENT/SE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| OLIVIA SMITH-HAMMOND | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOE RONAN | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LAURA J STILLER | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| VICTORIA VIC WESTGATE | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL SIROTKIN | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MICHELLE ANDERSON | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL RUGGLES | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| CHACE JENNINGS LEFT 062025 | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JARED CARTER LEFT 122025 | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| BESSIE WEISS LEFT 032025 | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $116,987 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $46,582 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,121,454 | GovernmentGrantsAmt |
| All Other Contributions | $536,569 | AllOtherContributionsAmt |
| Total Contributions | $1,658,023 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SCREENING & INTAKE | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $551,551 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $551,551 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $551,551 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,310 | TotalRevenueColumnAmt |
| Exclusion | $8,310 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $7,003 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,003 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,003 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,224,887 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $558,554 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,310 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,569 | TotalAmt |
| Program Services | $22,900 | ProgramServicesAmt |
| Management And General | $140,669 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,008 | TotalAmt |
| Program Services | $1,188,446 | ProgramServicesAmt |
| Management And General | $33,562 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,670 | TotalAmt |
| Program Services | $56,670 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $394,698 | TotalAmt |
| Program Services | $394,698 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,931 | TotalAmt |
| Program Services | $98,937 | ProgramServicesAmt |
| Management And General | $10,994 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,340 | TotalAmt |
| Management And General | $100,340 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,194 | TotalAmt |
| Program Services | $225,194 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,641 | TotalAmt |
| Program Services | $11,173 | ProgramServicesAmt |
| Management And General | $468 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,049 | TotalAmt |
| Program Services | $93,708 | ProgramServicesAmt |
| Management And General | $4,341 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,313 | TotalAmt |
| Program Services | $4,220 | ProgramServicesAmt |
| Management And General | $93 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,255 | TotalAmt |
| Program Services | $24,737 | ProgramServicesAmt |
| Management And General | $518 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,376 | TotalAmt |
| Program Services | $566 | ProgramServicesAmt |
| Management And General | $2,810 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,892 | TotalAmt |
| Program Services | $11,364 | ProgramServicesAmt |
| Management And General | $528 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES AND FEES | $10,650 | $480 | $10,170 |
| INTERPRETER SERVICES | $9,572 | $9,409 | $163 |
| LIBRARY | $3,261 | $3,107 | $154 |
| PRIVATE ATTORNEY EXPENSES | $45 | $45 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,450,464 | TotalAmt |
| Program Services | $2,145,654 | ProgramServicesAmt |
| Management And General | $304,810 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,484 | BOYAmt |
| EOY | $57,771 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,133 | BOYAmt |
| EOY | $167,905 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,662 | BOYAmt |
| EOY | $152,216 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,513 | BOYAmt |
| EOY | $197,816 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,006 | BOYAmt |
| EOY | $8,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $88,766 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,708 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,433 | BOYAmt |
| EOY | $12,058 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,064,231 | BOYAmt |
| EOY | $596,576 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,534 | BOYAmt |
| EOY | $150,150 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,694 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $392,228 | BOYAmt |
| EOY | $150,150 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,070 | BOYAmt |
| EOY | $423,668 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,933 | BOYAmt |
| EOY | $22,758 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,003 | BOYAmt |
| EOY | $446,426 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,064,231 | BOYAmt |
| EOY | $596,576 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$225,577 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,027,435 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,794,121 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,365,923 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,756,749 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,658,023 | CurrentTaxYearAmt |
| Total | $7,602,251 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,027,435 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,794,121 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,365,923 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,756,749 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,658,023 | CurrentTaxYearAmt |
| Total | $7,602,251 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $7,602,251 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $3,256 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,599 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,310 | CurrentTaxYearAmt |
| Total | $21,166 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,623,417 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,579,680 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99720 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99820 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,610 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,553 | DepreciationAmt |
| Book Value | $12,057 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $74,156 | OtherCostOrOtherBasisAmt |
| Depreciation | $74,155 | DepreciationAmt |
| Book Value | $1 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,058 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,224,887 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,224,887 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,224,887 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,450,464 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,450,464 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,450,464 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | LSV IS EXEMPT FROM FEDERAL TAXES UNDER SECTION 501(C)(3), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE INTERNAL REVENUE SERVICE HAS RULED THAT IT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SAM ABEL-PALMER | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $116,987 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $5,849 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $40,733 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $163,569 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | PRIVATE ATTORNEY INVOLVEMENT: TO RECRUIT ATTORNEYS TO PROVIDE PRO BONO SERVICES TO LOW-INCOME VERMONTERS. NETWORK FOR CRIME VICTIMS: TO PROVIDE DIRECT SERVICES AND REFERRALS TO ATTORNEYS TO VICTIMS OF ALL TYPES OF CRIME FACING CIVIL LEGAL ISSUES RELATED TO THEIR VICTIMIZATION. PRO BONO INITIATIVE: TO IMPROVE INTERNAL PROCESSES FOR ENGAGING AND REFERRING CASES TO PRO BONO ATTORNEYS AND TO INCREASE THE NUMBER OF VOLUNTEERS AND THE VARIETY OF PRO BONO PROGRAMS AVAILABLE TO ASSIST LOW- INCOME VERMONTERS WITH CIVIL LEGAL ISSUES. MIGRANT SERVICES: TO PROVIDE INFORMATION, ASSISTANCE AND REFERRAL TO H2A MIGRANT WORKERS FACING LEGAL PROBLEMS ASSOCIATED WITH THEIR EMPLOYMENT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS GIVEN TO THE EXECUTIVE COMMITTEE OF THE BOARD BEFORE FILING. IT IS THEN MADE AVAILABLE TO THE FULL BOARD FOR REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH SUCH TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | AFTER RECEIVING BOARD APPROVAL, AN EMAIL IS SENT TO THE CONTRACTED HR REPRESENTATIVE THROUGH VERMONT LEGAL AID TO CONFIRM. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VERMONT LEGAL AID INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 264 N WINOOSKI AVE | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030219366 | EIN |
| Primary Activities | LEGAL SERV | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| VERMONT LEGAL AID | ||
| K | $80,973 | FMV |
| VERMONT LEGAL AID | ||
| P | $189,926 | FMV |
| VERMONT LEGAL AID | ||
| L | $551,551 | FMV |
| VERMONT LEGAL AID | ||
| C | $505,814 | FMV |
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