Civic Intelligence

Legal Services Nyc

EIN 13-2600199 • 501(c)3 • New York, NY

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Profile

Legal services nyc is a non-profit organization that provides free civil legal assistance to low-income people in new york city. A community-based organization serving more than 100,000 people annually, lsnyc is the nation's largest organization exclusively devoted to providing free civil services to the poor, with programs located in low-income neighborhoods throughout new york city.

Refreshing map…

40 Worth Street Suite 606New York, NY 10013

www.legalservicesnyc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.66x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

1.79x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

32nd percentile

-0.6%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$341,900

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.1%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$48,049,902

Up $6,214,012 (+15%) from 2023

Liabilities

Up

$31,659,069

Up $6,313,098 (+25%) from 2023

Net Assets

Down

$16,390,833

Down $99,086 (-0.6%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin32nd percentile

Revenue

Up

$17,727,691

Up $1,326,169 (+8.1%) from 2023

Expenses

Up

$17,826,777

Up $3,818,688 (+27%) from 2023

Net Income

Down

-$99,086

Down $2,492,519 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $14,840,295Liabilities 2010: $6,695,247Net Assets 2010: $8,145,0482010Assets 2013: $16,883,368Liabilities 2013: $8,768,571Net Assets 2013: $8,114,7972013Assets 2014: $16,147,136Liabilities 2014: $8,435,402Net Assets 2014: $7,711,7342014Assets 2015: $18,271,855Liabilities 2015: $6,318,748Net Assets 2015: $11,953,1072015Assets 2016: $19,684,426Liabilities 2016: $4,421,847Net Assets 2016: $15,262,5792016Assets 2017: $17,915,005Liabilities 2017: $4,479,189Net Assets 2017: $13,435,8162017Assets 2018: $19,536,493Liabilities 2018: $5,171,252Net Assets 2018: $14,365,2412018Assets 2019: $20,417,075Liabilities 2019: $6,547,144Net Assets 2019: $13,869,9312019Assets 2020: $21,011,421Liabilities 2020: $7,617,122Net Assets 2020: $13,394,2992020Assets 2021: $25,982,195Liabilities 2021: $12,361,646Net Assets 2021: $13,620,5492021Assets 2022: $39,413,448Liabilities 2022: $25,316,962Net Assets 2022: $14,096,4862022Assets 2023: $41,835,890Liabilities 2023: $25,345,971Net Assets 2023: $16,489,9192023Assets 2024: $48,049,902Liabilities 2024: $31,659,069Net Assets 2024: $16,390,8332024

Highlighted filing

2024

Assets$48,049,902
Liabilities$31,659,069
Net Assets$16,390,833
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $15,769,6262010Revenue 2013: $12,743,320Expenses 2013: $11,839,167Net Income 2013: $904,1532013Revenue 2014: $11,864,539Expenses 2014: $12,267,602Net Income 2014: -$403,0632014Revenue 2015: $15,239,209Expenses 2015: $11,456,840Net Income 2015: $3,782,3692015Revenue 2016: $14,075,366Expenses 2016: $10,765,894Net Income 2016: $3,309,4722016Revenue 2017: $13,207,478Expenses 2017: $10,512,807Net Income 2017: $2,694,6712017Revenue 2018: $11,202,761Expenses 2018: $10,273,336Net Income 2018: $929,4252018Revenue 2019: $11,136,265Expenses 2019: $11,631,575Net Income 2019: -$495,3102019Revenue 2020: $11,357,889Expenses 2020: $11,716,552Net Income 2020: -$358,6632020Revenue 2021: $11,388,723Expenses 2021: $11,146,474Net Income 2021: $242,2492021Revenue 2022: $12,526,036Expenses 2022: $12,050,099Net Income 2022: $475,9372022Revenue 2023: $16,401,522Expenses 2023: $14,008,089Net Income 2023: $2,393,4332023Revenue 2024: $17,727,691Expenses 2024: $17,826,777Net Income 2024: -$99,0862024

Highlighted filing

2024

Revenue$17,727,691
Expenses$17,826,777
Net Income-$99,086
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$48,049,902
Liabilities
$31,659,069
Net assets
$16,390,833
Revenue
$17,727,691
Expenses
$17,826,777
Net income
-$99,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.0$31.7$16.4$17.7$17.8$0.10
2023Detailed filing. Detailed filing data is available for this year.$41.8$25.3$16.5$16.4$14.0$2.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$25.3$14.1$12.5$12.1$0.48
2021Detailed filing. Detailed filing data is available for this year.$26.0$12.4$13.6$11.4$11.1$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$7.62$13.4$11.4$11.7$0.36
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.4$6.55$13.9$11.1$11.6$0.50
2018Summary only. Only limited summary data is available for this year.$19.5$5.17$14.4$11.2$10.3$0.93
2017Summary only. Only limited summary data is available for this year.$17.9$4.48$13.4$13.2$10.5$2.69
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$4.42$15.3$14.1$10.8$3.31
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$6.32$12.0$15.2$11.5$3.78
2014Detailed filing. Detailed filing data is available for this year.$16.1$8.44$7.71$11.9$12.3$0.40
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$16.9$8.77$8.11$12.7$11.8$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$6.70$8.15$15.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$18,007,875
Mission and Program Overview

Mission

Legal Services NYC is the largest civil legal services provider in the country, with deep roots in all of the communities we serve. Legal Services NYC has more than 50 neighborhood-based offices and outreach sites across all five boroughs of the city serving over 60,000 New Yorker's annually.

Legal services nyc is a non-profit organization that provides free civil legal assistance to low-income people in new york city. A community-based organization serving more than 100,000 people annually, lsnyc is the nation's largest organization exclusively devoted to providing free civil services to the poor, with programs located in low-income neighborhoods throughout new york city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,113,954$6,905,916▲ $1,791,962
Accounts Receivable$3,458,735$4,692,233▲ $1,233,498
Savings and Temporary Cash Investments$5,929,851$3,849,924▼ $2,079,927
Prepaid Expenses and Deferred Charges$429,045$427,955▼ $1,090
Pledges and Grants Receivable$271,825$319,323▲ $47,498
Cash and Non-Interest-Bearing Accounts$3,000$3,000→ $0
Total Assets$41,835,890$48,049,902▲ $6,214,012
Other Assets Total$26,629,480$31,851,551▲ $5,222,071
Liabilities
Other Liabilities$17,678,538$21,077,688▲ $3,399,150
Accounts Payable and Accrued Expenses$7,663,522$9,750,064▲ $2,086,542
Mortgage Notes Payable Secured by Investment Property-$811,473-
Escrow Account Liability$3,911$19,844▲ $15,933
Total Liabilities$25,345,971$31,659,069▲ $6,313,098
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,481,013$16,370,777▼ $110,236
Net Assets With Donor Restrictions$8,906$20,056▲ $11,150
Total Net Assets Fund Balance$16,489,919$16,390,833▼ $99,086
Total Liabilities and Net Assets / Fund Balance$41,835,890$48,049,902▲ $6,214,012

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,095,838$1,818,352$4,914,190
Equipment$2,065,017$2,801,409$4,866,426
Leasehold Improvements$1,745,061$1,718,838$3,463,899
Other Assets Org$145,050--
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Klemm GregoryChief Financial OfficerFT$274,419$67,481$341,900
Clarke ChristineChief of Litigation and AdvocacyFT$231,850$69,752$301,602
Rasmussen Raun JExecutive Director (thru 6/28/24)PT$274,998$21,016$296,014
Tso Kwan YuChief Accounting OfficerFT$208,484$65,460$273,944
Horwitz AlexanderChief Operating OfficerFT$231,930$32,935$264,865
Soberanis KirstenChief Hr & Diversity OfficerFT$227,550$34,955$262,505
Black RosalindCitywide Housing DirectorFT$185,311$67,672$252,983
Kulkarni DilipChief Informnation OfficerFT$191,892$50,961$242,853
Inwald JacobDirector of LitigationFT$160,289$73,864$234,153
Hernandez NadiaProject DirectorFT$194,958$29,473$224,431
Heintz AdamDirector of Pro Bono ServicesFT$179,885$13,302$193,187
Small Shervon MExecutive Director (as of 6/17/24)PT$161,178$12,489$173,667

Board Members and Trustees

NameTitle
Velazquez Liza MayChair
King Marshall RVice Chair
Shudofsky Sara L Secretary(thru 1/1/24)/Director (thru 5/14/24)
Aezen SamanthaDirector
Andersson MichaelDirector
Carrasquillo LindaDirector
Crowley ShawnDirector
Daniels DonnaDirector
Drayton JosephDirector
Emani ShirinDirector
Gittes Susan RDirector
Harty RonanDirector
Indek BenDirector
Jenkins ZerethaDirector
Joseph AbdielDirector
Kennedy Carl EDirector
Khan OmarDirector
Levine DavidDirector
Melendez AnaDirector
Offner PeterDirector
Palladino Rosemary FDirector
Rangwala Tawfiq SDirector
Russell Jr William TDirector
Schwartz David EDirector
Sharma RenitaDirector
Shen KarenDirector
Slifkin DanielDirector
Traore-miller AbibatouDirector
Van Kwawegen JeroenDirector
Venaglia MarkDirector
Wefum JoyDirector
Omar RasheedahDirector (thru 5/13/24)
Kohlmann Susan JDirector (thru 7/1/24)
Horowitz Victoria LDirector (thru 9/12/24)
Reckler WilliamTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Robinson & Cole LLPLegal ServicesONE STATE STREET, Hartford, CT 06103$472,356
Rsm US LLPAudit And Tax Services4 TIME SQUARE, New York, NY 10036$363,262
Mpg Consulting Lcsw PllcTraining And Consulting Services165 EAST 31ST STREET, Brooklyn, NY 11210$261,684
Grant Thornton LLPConsulting Services171 N CLARK STREET SUITE 200, Chicago, IL 60601$246,727
Tandym Group LLCTemporary WorkerPO BOX 830312, Philadelphia, PA 19182$158,571
Revenue and Support

Revenue Composition

Contributions and Grants
$5,931,390
Program Service Revenue
$11,794,536
Investment Income
$14,993
Other Revenue
$-13,228
All Other Contributions
$1,143,982
Change in Net Assets
$-99,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$23,602,413
Grants and Similar Amounts Paid$2,458,859
Total Fundraising Expense$148,470
Professional Fundraising Fees$0
Other Expenses$-8,234,495

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,094,976$1,347,217$167,797$15,609,990
Other Employee Benefits$3,374,107$438,210$40,168$3,852,485
Grants to Domestic Orgs$2,458,859--$2,458,859
Current Officers, Directors, Trustees, and Key Employees-$1,864,984-$1,864,984
Payroll Taxes$1,178,837$210,507$14,033$1,403,377
Fees for Services Management$1,103,540$197,061$13,137$1,313,738
Occupancy$1,003,839$179,257$11,950$1,195,046
Pension Plan Contributions$789,597$72,580$9,400$871,577
Depreciation Depletion$546,900$97,661$6,510$651,071
All Other Expenses$448,920$80,165$5,345$534,430
Office Expenses$446,452$79,724$5,315$531,491
Fees for Services Other$416,441$74,365$4,957$495,763
Fees for Services Accounting$305,140$54,489$3,633$363,262
Insurance$269,986$48,212$3,214$321,412
Fees for Services Legal$95,893$17,124$1,141$114,158
Conferences and Meetings$95,682$17,086$1,139$113,907
Travel$52,551$9,384$626$62,561
Fees for Services Lobbying-$40,639-$40,639
Advertising$11,387$2,033$136$13,556
Other Expenses$-12,568,282$-2,244,336$-149,622$-14,962,240
Total Functional Expenses$14,948,063$2,730,244$148,470$17,826,777
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Legal Aid SocietyNew York, NY501(c)(3)Civil Services$1,075,836
Met Council on Jewish PovertyNew York, NY501(c)(3)Civil Services$587,724
Center for Disability Advocacy RightsNew York, NY501(c)(3)Civil Services$185,676
New Settlement ApartmentsNew York, NY501(c)(3)Civil Services$169,699
Urban Homesteading Assistance Board IncNew York, NY501(c)(3)Civil Services$149,628
Community Voices HeardNew York, NY501(c)(3)Civil Services$105,113
Flatbush Development CorpBrooklyn, NY501(c)(3)Civil Services$100,781
Met Council Research and Educational Fund IncNew York, NY501(c)(3)Civil Services$49,388
Housing Court Answers IncNew York, NY501(c)(3)Civil Services$34,764
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$280,184
Fundraising Gross Income$257,316
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jazz for Justice$1,029,262$257,316$116,998$140,318
Total Events$1,029,262$257,316$280,184$-22,868
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$17,762,942
Intercompany Payable$2,951,957
Contract Advances$221,861
Finance Lease Liability$140,928
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990s are prepared by rsm, based on information provided by legal services nyc (lsnyc). The constituent corporation 990s are provided to the respective constituent corporation boards, and all form 990s are provided to the lsnyc board (audit & budget committee) for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A director must disclose to the board any relationships that create a potential conflict of interest with the organization. A director having a conflict of interest may not vote on, consent to, or use his or her personal influence related to matter(s) considered as conflicting. Employees are obligated to avoid actual, potential and positional conflicts of interest. Such conflicts must be reported to either the project director, executive director or immediate supervisors.”

Form 990, Part VI, Section B, Line 15

“The compensation for the executive director is approved by the board of directors. A professional compensation study is periodically done to ensure salaries are in alignment with responsibilities.”

Form 990, Part VI, Section C, Line 19

“The governing documents and policies are available upon request. The organization's financial statements and annual reports are available on internal and external websites.”

Filing and Contact Details

Filer

Filer Name
Legal Services Nyc
EIN
13-2600199
Phone
6464423321
Address
40 WORTH STREET SUITE 606, NEW YORK, NY 10013

Signing Officer

Name
Shervon M Small
Title
Executive Director
Phone
6464423321
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shervon M Small
Formed
1967
Legal Domicile
Ny
Voting Board Members
31
Independent Board Members
31
Employees
162
Volunteers
67

Preparer

Firm
Rsm US Llp
Address
4 TIMES SQUARE, NEW YORK, NY 10036
Preparer
Lynne Johnson
Phone
2123721000
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“Each program office maintains an escrow fund account. The purpose of this account is to deposit cash received in connection with client matters. The cash present in the account is provided to the client when the case is resolved.”

PART X, LINE 2:

“As exempt organizations, legal services nyc and the constituent corporations are subject to taxes on unrelated business income (ubit), if applicable. For the years ended december 31, 2024 and 2023, legal services nyc and constituent corporations did not owe any ubit. Legal services nyc and constituent corporations are not classified as private foundations. Management has evaluated the income tax positions of legal services nyc and the constituent corporations for the years ended december 31, 2024 and 2023 and concluded that there are no uncertain income tax positions that require adjustments or disclosures to the accompanying consolidated financial statements. Legal services nyc and its constituent corporations are no longer subject to u.s. Federal, state or local income tax examinations by tax authorities for years before 2021.”

Raw XML AppendixShowing 400 of 1,285 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt04692233
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LEGAL SERVICES NYC IS A NON-PROFIT ORGANIZATION THAT PROVIDES FREE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PEOPLE IN NEW YORK CITY. A COMMUNITY-BASED ORGANIZATION SERVING MORE THAN 100,000 PEOPLE ANNUALLY, LSNYC IS THE NATION'S LARGEST ORGANIZATION EXCLUSIVELY DEVOTED TO PROVIDING FREE CIVIL SERVICES TO THE POOR, WITH PROGRAMS LOCATED IN LOW-INCOME NEIGHBORHOODS THROUGHOUT NEW YORK CITY.
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