Civic Intelligence

Legal Services for Children of Nc

EIN 47-4172936 • 501(c)3 • Durham, NC

Profile

SEE SCH O

3326 Durham Chapel Hill Blvd Ste 21Durham, NC 27707

www.lscnc.org

Siviq Scores

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

Liabilities / Assets

96th percentile

3.07x

Higher debt load relative to assets than 96% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.07x

Higher debt load relative to revenue than 82% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Net Margin

23rd percentile

-15%

Higher net margin than 23% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$44,650

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 85.9% of source-year revenue.

NTEE I • <$500k nonprofits • Source year 2025

Asset Growth

5th percentile

-87%

Faster asset growth than 5% of similar nonprofits.

NTEE I • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

NTEE I • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$1,171

Down $7,552 (-87%) from 2024

Liabilities

Flat

$3,600

Flat from 2024

Net Assets

Down

-$2,429

Down $7,552 (-147%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin23rd percentile

Revenue

Down

$52,000

Down $17,752 (-25%) from 2024

Expenses

Down

$59,552

Down $11,221 (-16%) from 2024

Net Income

Down

-$7,552

Down $6,531 (-640%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$100K$50K$0-$50KAssets 2019: $953Net Assets 2019: $9532019Assets 2021: $49,628Liabilities 2021: $66,245Net Assets 2021: -$16,6172021Assets 2022: $47Liabilities 2022: $3,050Net Assets 2022: -$3,0032022Assets 2023: $9,635Liabilities 2023: $3,491Net Assets 2023: $6,1442023Assets 2024: $8,723Liabilities 2024: $3,600Net Assets 2024: $5,1232024Assets 2025: $1,171Liabilities 2025: $3,600Net Assets 2025: -$2,4292025

Highlighted filing

2025

Assets$1,171
Liabilities$3,600
Net Assets-$2,429
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$100K$50K$0-$50KRevenue 2019: $90,566Expenses 2019: $99,316Net Income 2019: -$8,7502019Revenue 2021: $89,375Expenses 2021: $95,266Net Income 2021: -$5,8912021Revenue 2022: $32,745Expenses 2022: $19,131Net Income 2022: $13,6142022Revenue 2023: $56,650Expenses 2023: $47,503Net Income 2023: $9,1472023Revenue 2024: $69,752Expenses 2024: $70,773Net Income 2024: -$1,0212024Revenue 2025: $52,000Expenses 2025: $59,552Net Income 2025: -$7,5522025

Highlighted filing

2025

Revenue$52,000
Expenses$59,552
Net Income-$7,552
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,171
Liabilities
$3,600
Net assets
-$2,429
Revenue
$52,000
Expenses
$59,552
Net income
-$7,552
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.17$3.60$2.43$52.0$59.6$7.55
2024Detailed filing. Detailed filing data is available for this year.$8.72$3.60$5.12$69.8$70.8$1.02
2023Detailed filing. Detailed filing data is available for this year.$9.64$3.49$6.14$56.7$47.5$9.15
2022Detailed filing. Detailed filing data is available for this year.$0.05$3.05$3.00$32.7$19.1$13.6
2021Detailed filing. Detailed filing data is available for this year.$49.6$66.2$16.6$89.4$95.3$5.89
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.95$90.6$99.3$8.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$52,000
Mission and Program Overview

Mission

SEE SCH O

Program Services

DescriptionGrantsExpenses
SEE SCH O-$59,552
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TAMMY KOMDirectorFT$44,650-$44,650
Filing and Contact Details

Filer

Filer Name
Legal Services for Children of Nc
EIN
47-4172936
In Care Of
% TAMMY KOM
Phone
9199140548
Address
3326 DURHAM CHAPEL HILL BLVD STE 21, DURHAM, NC 27707

Signing Officer

Name
Tammy Kom
Title
Director
Phone
9199140548
Signed
2025-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Accurate Tax
Address
404 HUNT STREET SUITE 120, DURHAM, NC 27701
Preparer
Kevin D Klein Ea
Phone
9192869710
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountbank chrages 40dues & subscriptions 3,234insurance 2,609licenses 729office expense 556telephone 383travel 3,276conference 820website 120”

Description of total liabilities Part II line 26

“Category beginning of year end of yearaccounts payable & accrued exp 3,050 3,050trust account payable 550 550”

General explanation attachment

“Part ii - primary exempt purpose: commited to protecting the educational rights of children with disabilities acrossthe state of north carolina. Part ii - exempt purpose achivements - commited to protecting the educational rights of children with disabilities across the state of north carolina. Lscnc attorney provides legal representation to ensure each student with special needs recieves a meaningful education.”

Raw XML Appendix138 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TAMMY KOM
IRS990EZ/BooksInCareOfDetail/PhoneNum09199140548
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03326 DURHAM CHAPEL HILL BLVD STE 21
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DURHAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd027707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08723
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01171
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7552
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02981
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08723
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01171
IRS990EZ/GrossReceiptsAmt052000
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05123
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-2429
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05123
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-2429
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt044650
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TAMMY KOM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt011767
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCH O
IRS990EZ/PrintingPublicationsPostageAmt0154
IRS990EZ/ProgramServiceRevenueAmt052000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCH O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt059552
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt044650
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03600
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03600
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt059552
IRS990EZ/TotalProgramServiceExpensesAmt059552
IRS990EZ/TotalRevenueAmt052000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt026245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt052000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt069482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt056650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt089375
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0274007
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0300252
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt052000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt069482
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt056650
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt032745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt089375
IRS990ScheduleA/Total509Grp/TotalAmt0300252
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt052000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt069482
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt056650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt032745
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt089375
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0300252
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTBANK CHRAGES 40DUES & SUBSCRIPTIONS 3,234INSURANCE 2,609LICENSES 729OFFICE EXPENSE 556TELEPHONE 383TRAVEL 3,276CONFERENCE 820WEBSITE 120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE & ACCRUED EXP 3,050 3,050TRUST ACCOUNT PAYABLE 550 550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART II - PRIMARY EXEMPT PURPOSE: COMMITED TO PROTECTING THE EDUCATIONAL RIGHTS OF CHILDREN WITH DISABILITIES ACROSSTHE STATE OF NORTH CAROLINA. PART II - EXEMPT PURPOSE ACHIVEMENTS - COMMITED TO PROTECTING THE EDUCATIONAL RIGHTS OF CHILDREN WITH DISABILITIES ACROSS THE STATE OF NORTH CAROLINA. LSCNC ATTORNEY PROVIDES LEGAL REPRESENTATION TO ENSURE EACH STUDENT WITH SPECIAL NEEDS RECIEVES A MEANINGFUL EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2General explanation attachment
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY KOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09199140548
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/DisasterReliefTxt0HURRICANE HELENE NORTH CAROLINA 2024
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGAL SERVICES FOR CHILDREN OF NC
ReturnHeader/Filer/BusinessNameControlTxt0LEGA
ReturnHeader/Filer/EIN0474172936
ReturnHeader/Filer/InCareOfNm0% TAMMY KOM
ReturnHeader/Filer/PhoneNum09199140548
ReturnHeader/Filer/USAddress/AddressLine1Txt03326 DURHAM CHAPEL HILL BLVD STE 21
ReturnHeader/Filer/USAddress/CityNm0DURHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027707
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800213820
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCURATE TAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 HUNT STREET SUITE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DURHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027701
ReturnHeader/PreparerPersonGrp/PhoneNum09192869710
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN D KLEIN EA
ReturnHeader/ReturnTs02025-11-03T08:56:06-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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