Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Carolina Student Legal Services
EIN 58-1927954 • 501(c)3 • Chapel Hill, NC
Profile
Provide legal services to students
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 36.9% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Balance Sheet
Assets
Down$627,524
Down $28,808 (-4.4%) from 2024
Liabilities
Down$1,239
Down $3,085 (-71%) from 2024
Net Assets
Down$626,285
Down $25,723 (-3.9%) from 2024
Revenue
Down$494,103
Down $13,619 (-2.7%) from 2024
Expenses
Up$519,826
Up $20,490 (+4.1%) from 2024
Net Income
Down-$25,723
Down $34,109 (-407%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $627,524
- Liabilities
- $1,239
- Net assets
- $626,285
- Revenue
- $494,103
- Expenses
- $519,826
- Net income
- -$25,723
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $494,103
Mission and Program Overview
Mission
To provide legal services to currently enrolled UNC students.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $359,264 | $370,802 | ▲ $11,538 |
| Cash and Non-Interest-Bearing Accounts | $297,068 | $256,722 | ▼ $40,346 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $656,332 | $627,524 | ▼ $28,808 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,119 | $1,030 | ▼ $3,089 |
| Escrow Account Liability | $205 | $209 | ▲ $4 |
| Total Liabilities | $4,324 | $1,239 | ▼ $3,085 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $652,008 | $626,285 | ▼ $25,723 |
| Total Net Assets Fund Balance | $652,008 | $626,285 | ▼ $25,723 |
| Total Liabilities and Net Assets / Fund Balance | $656,332 | $627,524 | ▼ $28,808 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | - | $16,896 | $16,896 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Francina Muse | Director | FT | $140,320 | $42,213 | $182,533 |
Board Members and Trustees
| Name | Title |
|---|---|
| Aaron Bachenheimer | Faculty Advisor |
| Janine Zanin | Faculty Apptee. |
| Shreya Hansalia | Grad./Prof Appt |
| Eliana Halivni | Stud.Gvmt. Appt |
| Neya Garcia | Stud.Gvmt. Appt |
| Kyle Junkin | Student At-Lrg |
| Lauren Pyke | Student At-Lrg |
| Wendell Gilland | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $482,565
- Investment Income
- $11,538
- Other Revenue
- $0
- Change in Net Assets
- $-25,723
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $481,327 |
| Other Expenses | $38,499 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $125,304 | $83,536 | - | $208,840 |
| Current Officers, Directors, Trustees, and Key Employees | $84,192 | $56,128 | - | $140,320 |
| Other Employee Benefits | $42,124 | $28,083 | - | $70,207 |
| Pension Plan Contributions | $21,103 | $14,068 | - | $35,171 |
| Payroll Taxes | $16,073 | $10,716 | - | $26,789 |
| Insurance | $3,362 | $2,242 | - | $5,604 |
| Office Expenses | $1,747 | $1,164 | - | $2,911 |
| Travel | $1,717 | $1,144 | - | $2,861 |
| Fees for Services Legal | $1,537 | $1,025 | - | $2,562 |
| Fees for Services Other | $902 | $601 | - | $1,503 |
| Other Expenses | $817 | $545 | - | $1,362 |
| All Other Expenses | $812 | $541 | - | $1,353 |
| Total Functional Expenses | $311,895 | $207,931 | $0 | $519,826 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- No
- 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“No review was or will be conducted.”
Form 990, Part VI, Section B, Line 12C
“All board members are members of the corporation (the student body). In order to prevent a conflict of interest from occurring, the organization's bylaws state that, "any voting director who ceases to be a member of the corporation shall cease being a member of the organization".”
Form 990, Part VI, Section B, Line 15B
“The annual process carolina student legal services, inc. Follows to determine salary levels is multi-faceted. First, the staff prepares a packet of information for our independent board of directors. The packet contains comparability compensation data for similarly qualified persons in commensurate positions. As a nonprofit organization, we find the most comparable positions at similarly situated organizations are found primarily within government posts. This year, we compared the salaries of our director and two other attorneys with those of the nc public defenders, district attorneys, the nc assistant attorney general, and the nc attorney general, evaluating their salaries in light of comparable length of employment. We also regularly look at the salaries of peer attorneys whose work is closely linked with and/or supported by a university.staff asks our board of directors to review the packet, and then give staff various salary figures they would like to see projected.staff later presents the projections to the board of directors for their evaluation and for the determination of our compensation for the following year. All staff members are completely screened from the deliberation process, so as to eliminate all possibility that a conflift of interest may influence the meeting. The entire process, including the presentation of our research packet, the deliberation process, and the board's final decision, is documented contemporaneously, with minutes from all meetings available for public review upon request.”
Form 990, Part VI, Section C, Line 18
“A copy of the 990 is kept in the carolina student legal services, inc. Offices, and is available for inspection if requested.”
Form 990, Part VI, Section C, Line 19
“Copies of governing documents, financial statements, and conflict of interest policies are kept in the carolina student legal services, inc. Office and are available upon request for inspection.”
Filing and Contact Details
Filer
- Filer Name
- Student Legal Services
- EIN
- 58-1927954
- Phone
- 9199621303
- Address
- PO Box 1312, Chapel Hill, NC 27514
Signing Officer
- Name
- Francina Muse
- Title
- Director
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Francina Muse
- Formed
- 1990
- Legal Domicile
- Nc
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 4
- Volunteers
- 12
Preparer
- Firm
- Edgington & Holliday PLLC
- Address
- 102 Market St STE 100, Chapel Hill, NC 27516
- Preparer
- Jeffrey Edgington CPA
- Phone
- 9199290595
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“The Board of Directors is included in decisions and updates about hiring accountants for compilations, tax preparation, and similar matters.”
Financial Statement Notes
Part IV, Line 2B: Explanation of escrow account liability
“Legal filing fees are held in trust and paid by an attorney as needed.”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | CAROLINA STUDENT LEGAL SERVICES, INC. PROVIDES LEGAL SERVICES FOR ALL STUDENTS. THESE SERVICES INCLUDE THE FOLLOWING:1. INDIVIDUAL LEGAL CONSULTATIONS FOR STUDENTS WITH LEGAL PROBLEMS.2. PREVENTATIVE LAW WORKSHOPS THROUGHOUT THE YEAR ON ISSUES AFFECTING COLLEGE STUDENTS SUCH AS LANDLORD TENANT ISSUES, ETC.3. ADVISING STUDENT GROUPS ON RISK MANAGEMENT POLICIES AND OTHER PROCEDURES REGARDING SAFE PRACTICES FOR STUDENT GROUPS ON A COLLEGE CAMPUS.4. CREATING AND MAINTAINING A LIBRARY OF WRITTEN EDUCATIONAL MATERIALS FOR STUDENTS AND STUDENT GROUPS ON LEGAL ISSUES.5. CREATING VOLUNTEER OPPORTUNITIES FOR STUDENTS TO LEARN ABOUT THE LAW AND GAIN HANDS ON EXPERIENCE.6. ADVISING STUDENTS ABOUT APPLYING TO LAW SCHOOL AND CAREER OPPORTUNITIES IN THE LEGAL PROFESSION.7. IMMIGRATION LAW CONSULTATIONS. |
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| IRS990/MissionDesc | 0 | To provide legal services to currently enrolled UNC students. |
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| IRS990/OtherExpensesGrp/Desc | 0 | Dues & Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Meals |
| IRS990/OtherExpensesGrp/Desc | 2 | Periodicals & Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and Outreach |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 545 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1709 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1456 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 817 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2849 |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Francina Muse |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Student Fees |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 495907 |
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| IRS990/PYTotalRevenueAmt | 0 | 507722 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 946 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 500002 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 465587 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2459070 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5518 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 946 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1516 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 31333 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01010 |
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| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 221 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98980 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2459070 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 515009 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 500002 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 465587 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2459070 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2490624 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Legal filing fees are held in trust and paid by an attorney as needed. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 2b: Explanation of escrow account liability |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Francina Muse |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Director |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL BOARD MEMBERS ARE MEMBERS OF THE CORPORATION (THE STUDENT BODY). IN ORDER TO PREVENT A CONFLICT OF INTEREST FROM OCCURRING, THE ORGANIZATION'S BYLAWS STATE THAT, "ANY VOTING DIRECTOR WHO CEASES TO BE A MEMBER OF THE CORPORATION SHALL CEASE BEING A MEMBER OF THE ORGANIZATION". |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ANNUAL PROCESS CAROLINA STUDENT LEGAL SERVICES, INC. FOLLOWS TO DETERMINE SALARY LEVELS IS MULTI-FACETED. FIRST, THE STAFF PREPARES A PACKET OF INFORMATION FOR OUR INDEPENDENT BOARD OF DIRECTORS. THE PACKET CONTAINS COMPARABILITY COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN COMMENSURATE POSITIONS. AS A NONPROFIT ORGANIZATION, WE FIND THE MOST COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS ARE FOUND PRIMARILY WITHIN GOVERNMENT POSTS. THIS YEAR, WE COMPARED THE SALARIES OF OUR DIRECTOR AND TWO OTHER ATTORNEYS WITH THOSE OF THE NC PUBLIC DEFENDERS, DISTRICT ATTORNEYS, THE NC ASSISTANT ATTORNEY GENERAL, AND THE NC ATTORNEY GENERAL, EVALUATING THEIR SALARIES IN LIGHT OF COMPARABLE LENGTH OF EMPLOYMENT. WE ALSO REGULARLY LOOK AT THE SALARIES OF PEER ATTORNEYS WHOSE WORK IS CLOSELY LINKED WITH AND/OR SUPPORTED BY A UNIVERSITY.STAFF ASKS OUR BOARD OF DIRECTORS TO REVIEW THE PACKET, AND THEN GIVE STAFF VARIOUS SALARY FIGURES THEY WOULD LIKE TO SEE PROJECTED.STAFF LATER PRESENTS THE PROJECTIONS TO THE BOARD OF DIRECTORS FOR THEIR EVALUATION AND FOR THE DETERMINATION OF OUR COMPENSATION FOR THE FOLLOWING YEAR. ALL STAFF MEMBERS ARE COMPLETELY SCREENED FROM THE DELIBERATION PROCESS, SO AS TO ELIMINATE ALL POSSIBILITY THAT A CONFLIFT OF INTEREST MAY INFLUENCE THE MEETING. THE ENTIRE PROCESS, INCLUDING THE PRESENTATION OF OUR RESEARCH PACKET, THE DELIBERATION PROCESS, AND THE BOARD'S FINAL DECISION, IS DOCUMENTED CONTEMPORANEOUSLY, WITH MINUTES FROM ALL MEETINGS AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A COPY OF THE 990 IS KEPT IN THE CAROLINA STUDENT LEGAL SERVICES, INC. OFFICES, AND IS AVAILABLE FOR INSPECTION IF REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPIES OF GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE KEPT IN THE CAROLINA STUDENT LEGAL SERVICES, INC. OFFICE AND ARE AVAILABLE UPON REQUEST FOR INSPECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board of Directors is included in decisions and updates about hiring accountants for compilations, tax preparation, and similar matters. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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