Civic Intelligence

Pisgah Legal Services

EIN 56-1191115 • 501(c)3 • Asheville, NC

Profile

Pisgah legal services pursues justice to improve lives for low-income people in western north carolina through legal assistance and advocacy. Pisgah legal services envisions a community where all people have access to civil legal assistance when they need it to protect their basic rights and secure essentials, such as housing, health care, income, and safety from abuse. We envision a community with policies and services in place that reduce poverty and ease the burdens of poverty on our neighbors. The organization tracked 24 million in quantifiable benefits secured for its clients in 2023, although many legal outcomes cannot be valued in dollars, such as escaping from domestic violence or homelessness. More than 23,500 people were served at no charge.

PO Box 2276Asheville, NC 28802-2276

www.pisgahlegal.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.05x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.05x

Higher debt load relative to revenue than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$182,605

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

47%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

56%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$15,146,841

Up $4,810,811 (+47%) from 2023

Liabilities

Down

$820,742

Down $220,726 (-21%) from 2023

Net Assets

Up

$14,326,099

Up $5,031,537 (+54%) from 2023

Revenue

Up

$18,079,853

Up $6,476,312 (+56%) from 2023

Expenses

Up

$13,202,682

Up $583,344 (+4.6%) from 2023

Net Income

Up

$4,877,171

Up $5,892,968 (+580%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $7,267,686Liabilities 2010: $1,427,149Net Assets 2010: $5,840,5372010Assets 2011: $6,868,407Liabilities 2011: $1,186,907Net Assets 2011: $5,681,5002011Assets 2012: $6,363,591Liabilities 2012: $933,701Net Assets 2012: $5,429,8902012Assets 2013: $6,427,357Liabilities 2013: $799,332Net Assets 2013: $5,628,0252013Assets 2014: $6,656,277Liabilities 2014: $426,589Net Assets 2014: $6,229,6882014Assets 2015: $6,627,169Liabilities 2015: $490,093Net Assets 2015: $6,137,0762015Assets 2016: $7,334,918Liabilities 2016: $594,878Net Assets 2016: $6,740,0402016Assets 2017: $8,039,201Liabilities 2017: $519,071Net Assets 2017: $7,520,1302017Assets 2018: $8,541,825Liabilities 2018: $370,377Net Assets 2018: $8,171,4482018Assets 2019: $8,802,604Liabilities 2019: $169,133Net Assets 2019: $8,633,4712019Assets 2020: $10,833,739Liabilities 2020: $961,203Net Assets 2020: $9,872,5362020Assets 2021: $13,378,824Liabilities 2021: $3,148,282Net Assets 2021: $10,230,5422021Assets 2022: $11,663,308Liabilities 2022: $1,538,461Net Assets 2022: $10,124,8472022Assets 2023: $10,336,030Liabilities 2023: $1,041,468Net Assets 2023: $9,294,5622023Assets 2024: $15,146,841Liabilities 2024: $820,742Net Assets 2024: $14,326,0992024

Highlighted filing

2024

Assets$15,146,841
Liabilities$820,742
Net Assets$14,326,099

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,480,3302010Revenue 2011: $2,668,334Expenses 2011: $2,827,645Net Income 2011: -$159,3112011Expenses 2012: $2,941,4572012Revenue 2013: $3,192,175Expenses 2013: $3,002,210Net Income 2013: $189,9652013Revenue 2014: $3,834,674Expenses 2014: $3,234,900Net Income 2014: $599,7742014Revenue 2015: $3,335,383Expenses 2015: $3,419,172Net Income 2015: -$83,7892015Revenue 2016: $4,312,315Expenses 2016: $3,740,727Net Income 2016: $571,5882016Revenue 2017: $4,838,192Expenses 2017: $4,131,898Net Income 2017: $706,2942017Revenue 2018: $5,173,816Expenses 2018: $4,365,929Net Income 2018: $807,8872018Revenue 2019: $5,635,827Expenses 2019: $5,292,289Net Income 2019: $343,5382019Revenue 2020: $7,558,270Expenses 2020: $6,440,318Net Income 2020: $1,117,9522020Revenue 2021: $8,135,399Expenses 2021: $7,908,151Net Income 2021: $227,2482021Revenue 2022: $10,270,903Expenses 2022: $10,106,131Net Income 2022: $164,7722022Revenue 2023: $11,603,541Expenses 2023: $12,619,338Net Income 2023: -$1,015,7972023Revenue 2024: $18,079,853Expenses 2024: $13,202,682Net Income 2024: $4,877,1712024

Highlighted filing

2024

Revenue$18,079,853
Expenses$13,202,682
Net Income$4,877,171

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$0.82$14.3$18.1$13.2$4.88
2023Detailed filing. Detailed filing data is available for this year.$10.3$1.04$9.29$11.6$12.6$1.02
2022Detailed filing. Detailed filing data is available for this year.$11.7$1.54$10.1$10.3$10.1$0.16
2021Detailed filing. Detailed filing data is available for this year.$13.4$3.15$10.2$8.14$7.91$0.23
2020Detailed filing. Detailed filing data is available for this year.$10.8$0.96$9.87$7.56$6.44$1.12
2019Detailed filing. Detailed filing data is available for this year.$8.80$0.17$8.63$5.64$5.29$0.34
2018Detailed filing. Detailed filing data is available for this year.$8.54$0.37$8.17$5.17$4.37$0.81
2017Detailed filing. Detailed filing data is available for this year.$8.04$0.52$7.52$4.84$4.13$0.71
2016Detailed filing. Detailed filing data is available for this year.$7.33$0.59$6.74$4.31$3.74$0.57
2015Detailed filing. Detailed filing data is available for this year.$6.63$0.49$6.14$3.34$3.42$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.66$0.43$6.23$3.83$3.23$0.60
2013Detailed filing. Detailed filing data is available for this year.$6.43$0.80$5.63$3.19$3.00$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$0.93$5.43$2.94
2011Summary only. Only limited summary data is available for this year.$6.87$1.19$5.68$2.67$2.83$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.27$1.43$5.84$2.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.0
Gross Receipts
$18,416,468
Mission and Program Overview

Mission

To provide civil legal services for economically disadvantaged persons in the appalachian mountains of western north carolina. Pisgah legal services has expanded services by establishing highly visible offices in county seats of five of the six primary appalachian counties it serves: asheville, brevard, hendersonville, marshall, and rutherfordton. The organization staffs family justice centers to stop abuse in asheville and hendersonville. The organization tracked 21 million in quantifiable benefits secured for its clients in 2017, although many legal outcomes cannot be valued in dollars, such as escaping from domestic violence or homelessness. More than 15,750 people were served at no charge. The organization leveraged 13,880 volunteer hours in 2017.

Pisgah legal services pursues justice to improve lives for low-income people in western north carolina through legal assistance and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,226,666$6,593,083▲ $3,366,417
Land, Buildings, and Equipment, Net$4,232,510$5,038,026▲ $805,516
Investments in Publicly Traded Securities$1,428,890$1,968,414▲ $539,524
Pledges and Grants Receivable$996,268$1,265,675▲ $269,407
Investments Other Securities$158,921$173,475▲ $14,554
Prepaid Expenses and Deferred Charges$231,184$107,018▼ $124,166
Cash and Non-Interest-Bearing Accounts$1,160$750▼ $410
Total Assets$10,336,030$15,146,841▲ $4,810,811
Other Assets Total$60,431$400▼ $60,031
Liabilities
Accounts Payable and Accrued Expenses$425,729$518,580▲ $92,851
Deferred Revenue$554,565$302,062▼ $252,503
Other Liabilities$61,174$100▼ $61,074
Total Liabilities$1,041,468$820,742▼ $220,726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,636,000$10,798,259▲ $2,162,259
Net Assets With Donor Restrictions$658,562$3,527,840▲ $2,869,278
Total Net Assets Fund Balance$9,294,562$14,326,099▲ $5,031,537
Total Liabilities and Net Assets / Fund Balance$10,336,030$15,146,841▲ $4,810,811

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,872,063$1,200,949$3,073,012
Land$3,036,743-$3,036,743
Equipment$105,822$208,119$313,941
Other Land Buildings$23,398$-23,398-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,587,811$347,902▲ $207,672-$2,141,889
2023$1,265,655$500▲ $322,968-$1,587,811
2022$1,501,506$30,309▼ $236,266-$1,265,655
2021$1,299,884-▲ $40,759-$1,501,506
2020$1,102,980$68,210▲ $129,764-$1,299,884
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaclyn KigerExecutive DiFT$152,601$30,004$182,605
Jaclyn KigerExecutive Director-$152,601$30,004$182,605
Shannon AdamsCFOFT$135,575$23,632$159,207
Robin MerrellEmployeeFT$132,196$19,495$151,691
Katherine Tilley RussellEmployeeFT$121,057$27,789$148,846
James BarrettExecutive DiFT$131,962$15,773$147,735
James BarrettExecutive Director-$131,962$15,773$147,735
Michael PuterbaughEmployeeFT$107,808$22,845$130,653
John William RogersEmployeeFT$106,738$18,461$125,199
Robert WhartonEmployeeFT$105,465$17,663$123,128

Board Members and Trustees

NameTitle
John NoorPresident
Angelica Rezza WindDirector
Ann YoungDirector
Brian KingDirector
Carol SteenDirector
Charlie ShanorDirector
Dale CurridenDirector
Glen OttleyDirector
Jean LeeDirector
Kathey AveryDirector
Kim McguireDirector
Lucy MassageeDirector
Matt RobersonDirector
Perrin DarganDirector
Terry Van DuynDirector
Zach LevinDirector
Zephyr Jost SullivanDirector
Jorge RedmondSecretary
Claudia HawkinsTreasurer
Frank CastelblancoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$17,702,301
Program Service Revenue
$0
Investment Income
$228,094
Other Revenue
$149,458
All Other Contributions
$15,046,105
Change in Net Assets
$4,877,171

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded23$243,758Market/immediate Sale
Other Non Cash Contri Table95$45,166Fair Market Value
Other Non Cash Contri Table1$21,000Fair Market Value
Other Non Cash Contri Table3$2,757Fair Market Value
Total Noncash Contributions122$312,681-

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,078,828
Revenue Not Reported on Financial Statements
$1,025
Revenue Not Reported on Form 990
$717,975
Total Revenue per Audited Statements
$18,796,803
Total Revenue per Form 990
$18,079,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,431,737
Other Expenses$1,560,171
Total Fundraising Expense$1,381,741
Grants and Similar Amounts Paid$210,774
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,168,834$591,834$776,989$8,537,657
Other Employee Benefits$1,226,240$5,261$132,225$1,363,726
Office Expenses$485,971$55,828$198,161$739,960
Payroll Taxes$602,842$12,409$68,306$683,557
Pension Plan Contributions$331,912$-7,464$32,802$357,250
Current Officers, Directors, Trustees, and Key Employees$102,543$170,906$68,362$341,811
Occupancy$230,020$19,534$24,353$273,907
Grants to Domestic Individuals$210,774--$210,774
Fees for Services Other$112,865$34,685$2,904$150,454
Comp Disqual Persons$44,321$73,868$29,547$147,736
Depreciation Depletion$100,335$8,783$11,025$120,143
Information Technology$43,901$8,844$28,391$81,136
Fees for Services Accounting-$78,933-$78,933
Travel$38,322$343$1,875$40,540
Insurance$33,206$3,051$3,711$39,968
All Other Expenses$23,823$5,122$3,090$32,035
Fees for Services Legal$240$1,830-$2,070
Fees for Service Investment Mgmnt Fees-$1,025-$1,025
Total Functional Expenses$10,756,149$1,064,792$1,381,741$13,202,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,765,266
Total Expenses per Form 990$13,202,682
Expenses per Audited Statements$13,201,657
Expenses Not Reported on Form 990$563,609
Expenses Not Reported on Financial Statements$1,025
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,674
Fundraising Direct Expenses$48,791
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$88,382$88,382$16,748$71,634
Kids Deserve Ju$80,292$80,292$32,043$48,249
Total Events$168,674$168,674$48,791$119,883
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Deposits$100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The return was prepared by an independent accountant with assistance and oversight by management. Upon completion and review, the return was reviewed and approved by the executive committee, followed by a full distribution to all voting board members, prior to submission to the irs.

Form 990, Page 6, Part VI, Line 12C

All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive committee of the board.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director is determined by the executive committee of the board of directors using an externally-prepared compensation study/survey and market data. Independent approval by the full board is required. As of the filing of this return, compensation for the executive director was last reviewed summer of 2024.

Form 990, Page 6, Part VI, Line 19

The organization's financial statements, conflict of interest policy, bylaws, and certain other governing documents and policies are available for inspection by request at the organization's administrative offices.

Filing and Contact Details

Filer

Filer Name
Pisgah Legal Services
EIN
56-1191115
Phone
8282530406
Address
PO BOX 2276, ASHEVILLE, NC 28802-2276

Signing Officer

Name
Jaclyn Kiger
Title
Executive Director
Phone
8284191260
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jaclyn Kiger
Formed
1979
Legal Domicile
Nc
Voting Board Members
20
Independent Board Members
20
Employees
139
Volunteers
483

Preparer

Firm
Carter P C
Address
301 COLLEGE ST STE 320, ASHEVILLE, NC 28801-2449
Preparer
Alan Toler
Phone
8282599900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Pisgah legal services pursues justice to improve lives for low-income people in western north carolina through legal assistance and advocacy. Pisgah legal services envisions a community where all people have access to civil legal assistance when they need it to protect their basic rights and secure essentials, such as housing, health care, income, and safety from abuse. We envision a community with policies and services in place that reduce poverty and ease the burdens of poverty on our neighbors. The organization tracked 35 million in quantifiable benefits secured for its clients in 2024, although many legal outcomes cannot be valued in dollars, such as escaping from domestic violence or homelessness. More than 25,800 people were served at no charge. The organization played a vital role in immediate tropical storm helene recovery efforts and will contine to do so in the future .

Form 990

It was an unprecedented year for pls, with a surge in funding during the last quarter of 2024 in response to the hurricane. While this income was booked in calendar year 2024, the surplus is being carried over to 2025 to cover personnel and operating expenses which will support ongoing community needs.

Form 990, Page 1, Part I, Line 6

Total hours for all volunteers was approximately 9,000, including 2,218 attorney hours donated by 200+ attorneys and 50 emeritus attorneys.

Form 990, Page 2, Part III, Line 4B

Domestic violence and child abuse prevention services: in 2024, the organization provided free legal advice and representation to help more than 5,622 adults and children who were victims of domestic or sexual violence to escape abuse and rebuild their lives. Staff and volunteer attorneys help victims/survivors secure court protective orders to improve safety, and address barriers to independence, such as child custody, division of marital property, housing problems, income, and consumer protection so that victims can establish new lives apart from their abusers. The organization also collaborates with domestic violence shelters, law enforcement, and other community partners to reduce domestic violence in area communities and to improve services for victims. 28% of the organization's closed legal cases involved issues related to domestic violence and child abuse.

Form 990, Page 2, Part III, Line 4D

- legal services to the poor: helps low-income individuals address consumer protection issues, income shortfalls, and manage their limited resources. This work includes helping restore drivers' licenses and expunge criminal records so that people can increase their incomes. - elder law: helps seniors live independently in their homes as long as possible. Protects seniors from financial or physical abuse or harassment and assists with end-of-life planning. 2024 expenditures: 413,609. - children's law project: helps disadvantaged children avoid homelessness, access essential services such as medical care and public education, and escape situations of abuse. 2024 expenditures: 348,686. - benefits law: obtains and protects public benefits for low-income people, including food and nutritional services, medicaid, social security, and others. Pisgah legal assists medicaid beneficiaries and applicants to protect medicaid rights. 2024 expenditures: 161,138. - justice for all project: assists eligible immigrants with securing legal immigration status or work authorization and addresses other basic needs like safety and housing so that immigrants may lift themselves and their families out of poverty. This program serves 18 of the westernmost counties of north carolina. Some immigrants are served in other programs, including domestic violence prevention. 2024 expenditures: 453,066. - volunteer lawyers/hotline: recruits and trains a network of volunteer lawyers to provide pro bono legal services to the organization's clients; cases are screened for income and case type and referred by pisgah legal services. 2024 expenditures: 496,565 (not including 554,500 donated attorney professional time). - community economic development: increases jobs and affordable housing through advocacy and technical, legal assistance to support and build capacity of nonprofits, faith groups, small businesses and local governments. 2024 expenditures: 213,638. - low-income taxpayer clinic (litc): the litc program provides legal assistance in tax disputes with the irs, community tax education and systemic advocacy to low-income taxpayers in eighteen counties in wnc. - north carolina medicaid ombudsman (ncmo): in partnership with the charlotte center for legal advocacy and legal aid of nc, the ncmo program provides support to medicaid managed care beneficiaries and communications with the state regarding issues learned from medicaid members. All amounts above are adjusted to remove the value of donated services not reported as income on form 990.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization has established an endowment at the community foundation of western north carolina, the community foundation of henderson county, and at vanguard. The purpose of the funds is to support the charitable work of the organization.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under sec 501(c)(3) of the internal revenue code, except on net income derived from unrelated business activities. 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. The organization's return of organization exempt from income tax (form 990) and exempt organization business income tax return (form 990-t) for the years ended december 31, 2023, 2022, and 2021, are subject to examination by the irs, generally for three years after they were filed.

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