Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2014 • EIN 58-1927954
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 26.5% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$72,775
Up $9,019 (+14%) from 2013
Net Assets
Up$35,447
Up $7,437 (+27%) from 2013
Liabilities
Up$37,328
Up $1,582 (+4.4%) from 2013
Revenue
Up$450,059
Up $17,213 (+4.0%) from 2013
Expenses
Up$442,622
Up $16,884 (+4.0%) from 2013
Net Income
Up$7,437
Up $329 (+4.6%) from 2013
To provide legal services to currently enrolled UNC students.
Provide legal services to students
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $-2,971 | $60,206 | ▲ $63,177 |
| Cash and Non-Interest-Bearing Accounts | $58,279 | - | - |
| Land, Buildings, and Equipment, Net | $2,198 | $12,569 | ▲ $10,371 |
| Prepaid Expenses and Deferred Charges | $6,250 | - | - |
| Total Assets | $63,756 | $72,775 | ▲ $9,019 |
| Liabilities | |||
| Other Liabilities | $35,746 | $35,744 | ▼ $2 |
| Accounts Payable and Accrued Expenses | - | $1,584 | - |
| Total Liabilities | $35,746 | $37,328 | ▲ $1,582 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $28,010 | $35,447 | ▲ $7,437 |
| Total Net Assets Fund Balance | $28,010 | $35,447 | ▲ $7,437 |
| Total Liabilities and Net Assets / Fund Balance | $63,756 | $72,775 | ▲ $9,019 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $12,569 | $4,327 | $16,896 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dorothy Bernholz | Director | FT | $119,064 | $119,064 |
| Name | Title |
|---|---|
| Aaron Backenheimer | Board Member |
| David Lambeth | Board Member |
| Imani Augustus | Board Member |
| Janine Zanine | Board Member |
| Joshua Aristy | Board Member |
| Wendell Gilland | Board Member |
| Natalie Deyneka | Board Member, At-large |
| Terry Tj Wong | Board Member, At-large |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $364,725 |
| Other Expenses | $77,897 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $194,330 | - | - | $194,330 |
| Current Officers, Directors, Trustees, and Key Employees | $119,064 | - | - | $119,064 |
| Insurance | $58,529 | - | - | $58,529 |
| Pension Plan Contributions | $27,639 | - | - | $27,639 |
| Payroll Taxes | $23,692 | - | - | $23,692 |
| Fees for Services Other | - | $6,000 | - | $6,000 |
| Office Expenses | $5,419 | - | - | $5,419 |
| Other Expenses | $2,166 | - | - | $2,166 |
| Depreciation Depletion | $2,129 | - | - | $2,129 |
| Travel | $188 | - | - | $188 |
| Total Functional Expenses | $436,622 | $6,000 | $0 | $442,622 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $442,622 |
| Total Expenses per Audited Statements | $442,622 |
| Total Expenses per Form 990 | $442,622 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Cash Overdraft | $31,036 |
| Payroll Taxes Withheld and Accured | $4,708 |
“The safo director and the director of the organization review the 990 prior to filing.”
“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".”
“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 conflict 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.”
“A copy of the 990 is kept in the carolina student legal services, inc. Offices, and is available for inspection if requested. An additional copy is kept in the student activities fund office.”
“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.”
“The organization was incorporated on november 2, 1990 and received a tax-exempt determination letter dated may 13, 1991. The organization is exempt from income taxes under internal revenue code section 501(c)(3) as an organization other than a private foundation. Accordingly, no provision for income taxes is included in these financial statements. Management has evaluated the effect of the guidance provided by u.s. Generally accepted accounting principles on accounting for uncertainty in income taxes. Management believes that the organization continues to satisfy the requirements of a tax exempt organization at june 30, 2014. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined that the organization had no significant uncertain income tax positions at june 30, 2014. The organizations federal exempt organization business income tax returns (form 990) for the years ended june 30, 2011 through 2014 are subject to examination by the irs, generally for three years after they were filed.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1584 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -2971 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 60206 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE LEGAL SERVICES TO STUDENTS |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | STUDENT ACTIVITIES FUND OFFICE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9198435092 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 958 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | CHAPEL HILL |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 27514 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 58279 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 119064 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 119064 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 77897 |
| IRS990/CYOtherRevenueAmt | 0 | 12797 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 437262 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 7437 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 364725 |
| IRS990/CYTotalExpensesAmt | 0 | 442622 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 450059 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2129 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2129 |
| 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 436622 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WENDELL GILLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JANINE ZANINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | IMANI AUGUSTUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NATALIE DEYNEKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AARON BACKENHEIMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSHUA ARISTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID LAMBETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TERRY TJ WONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DOROTHY BERNHOLZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 119064 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER, AT-LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER, AT-LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 450059 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 58529 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 58529 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4327 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2198 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12569 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16896 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE LEGAL SERVICES TO STUDENTS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 28010 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 35447 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5419 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5419 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES AND FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | LITERATURE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3466 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2166 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3466 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2166 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 35746 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 35744 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12797 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12797 |
| IRS990/OtherRevenueTotalAmt | 0 | 12797 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 194330 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 194330 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 23692 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23692 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 27639 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 27639 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6250 |
| IRS990/PrincipalOfficerNm | 0 | FRAN MUSE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 437262 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 437262 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 21174 |
| IRS990/PYOtherRevenueAmt | 0 | 207 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 432639 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 7108 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 404564 |
| IRS990/PYTotalExpensesAmt | 0 | 425738 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 432846 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 7437 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 450059 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 437262 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 432639 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 428957 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 410423 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 411524 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2120805 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 12797 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 207 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 64 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 235 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 295 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 13598 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99360 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2120805 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 437262 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 432639 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 428957 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 410423 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 411524 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2120805 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 450059 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 432846 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 429021 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 410658 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 411819 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2134403 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 12569 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4327 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16896 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 442622 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4708 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 31036 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAXES WITHHELD AND ACCURED |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CASH OVERDRAFT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 450059 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION WAS INCORPORATED ON NOVEMBER 2, 1990 AND RECEIVED A TAX-EXEMPT DETERMINATION LETTER DATED MAY 13, 1991. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX EXEMPT ORGANIZATION AT JUNE 30, 2014. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THAT THE ORGANIZATION HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2014. THE ORGANIZATIONS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990) FOR THE YEARS ENDED JUNE 30, 2011 THROUGH 2014 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12569 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 442622 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 35744 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 450059 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 450059 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 442622 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SAFO DIRECTOR AND THE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 PRIOR TO FILING. |
| 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 CONFLICT 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. AN ADDITIONAL COPY IS KEPT IN THE STUDENT ACTIVITIES FUND OFFICE. |
| 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/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 63756 |
| IRS990/TotalAssetsEOYAmt | 0 | 72775 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 63756 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 72775 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 6000 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 436622 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 442622 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 35746 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 37328 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 35746 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 37328 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 28010 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 35447 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 436622 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 437262 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 119064 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 450059 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 450059 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 63756 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 72775 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 188 |
| IRS990/TravelGrp/TotalAmt | 0 | 188 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 28010 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 35447 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | PO BOX 958 |
| IRS990/USAddress/City | 0 | CHAPEL HILL |
| IRS990/USAddress/State | 0 | NC |
| IRS990/USAddress/ZIPCode | 0 | 27154 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.STUDENTLEGALSERVIES.WEB.UNC.EDU |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRAN MUSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9199621159 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | CAROLINA STUDENT LEGAL SERVICES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CARO |
| ReturnHeader/Filer/EIN | 0 | 581927954 |
| ReturnHeader/Filer/PhoneNum | 0 | 9199621159 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 958 |
| ReturnHeader/Filer/USAddress/City | 0 | CHAPEL HILL |
| ReturnHeader/Filer/USAddress/State | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 27154 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 560574444 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | CHERRY BEKAERT LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1111 METROPOLITAN AVENUE SUITE 1000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | CHARLOTTE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 28204 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7043771678 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KELLIANNE F BENSON |
| ReturnHeader/ReturnTs | 0 | 2015-05-07T12:24:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.