Civic Intelligence

Carolina Student Legal Services Inc.

990 • Fiscal year 2023 • EIN 58-1927954

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 20, 2024

PO Box 1312Chapel Hill, NC 27514

(919) 962-1303

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2023 filings • NTEE I • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • NTEE I • $500k-$1M nonprofits • Source year 2023

Net Margin

59th percentile

12%

Higher net margin than 59% of similar nonprofits.

2023 filings • NTEE I • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$164,381

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 31.6% of source-year revenue.

2023 filings • NTEE I • $500k-$1M nonprofits • Source year 2023

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

3.9%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$644,892

Flat from 2023

Net Assets

Flat

$643,622

Flat from 2023

Liabilities

Flat

$1,270

Flat from 2023

Revenue

Flat

$520,527

Flat from 2023

Expenses

Flat

$456,533

Flat from 2023

Net Income

Flat

$63,994

Flat from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $32,373Liabilities 2011: $18,906Net Assets 2011: $13,4672011Assets 2012: $44,501Liabilities 2012: $23,438Net Assets 2012: $21,0632012Assets 2013: $63,756Liabilities 2013: $35,746Net Assets 2013: $28,0102013Assets 2014: $72,775Liabilities 2014: $37,328Net Assets 2014: $35,4472014Assets 2015: $95,169Liabilities 2015: $4,786Net Assets 2015: $90,3832015Assets 2016: $183,133Liabilities 2016: $0Net Assets 2016: $183,1332016Assets 2017: $304,308Liabilities 2017: $574Net Assets 2017: $303,7342017Assets 2018: $365,535Liabilities 2018: $574Net Assets 2018: $364,9612018Assets 2019: $457,237Liabilities 2019: $0Net Assets 2019: $457,2372019Assets 2020: $473,435Liabilities 2020: $181Net Assets 2020: $473,2542020Assets 2021: $531,239Liabilities 2021: $905Net Assets 2021: $530,3342021Assets 2022: $580,344Liabilities 2022: $716Net Assets 2022: $579,6282022Assets 2023: $644,892Liabilities 2023: $1,270Net Assets 2023: $643,6222023Assets 2023: $644,892Liabilities 2023: $1,270Net Assets 2023: $643,6222023Assets 2024: $656,332Liabilities 2024: $4,324Net Assets 2024: $652,0082024Assets 2025: $627,524Liabilities 2025: $1,239Net Assets 2025: $626,2852025

Highlighted filing

2023

Assets$644,892
Liabilities$1,270
Net Assets$643,622

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $410,658Expenses 2011: $413,406Net Income 2011: -$2,7482011Revenue 2012: $429,021Expenses 2012: $421,424Net Income 2012: $7,5972012Revenue 2013: $432,846Expenses 2013: $425,738Net Income 2013: $7,1082013Revenue 2014: $450,059Expenses 2014: $442,622Net Income 2014: $7,4372014Revenue 2015: $439,510Expenses 2015: $410,589Net Income 2015: $28,9212015Revenue 2016: $462,347Expenses 2016: $395,612Net Income 2016: $66,7352016Revenue 2017: $493,607Expenses 2017: $373,006Net Income 2017: $120,6012017Revenue 2018: $444,660Expenses 2018: $383,433Net Income 2018: $61,2272018Revenue 2019: $461,503Expenses 2019: $369,227Net Income 2019: $92,2762019Revenue 2020: $425,014Expenses 2020: $408,997Net Income 2020: $16,0172020Revenue 2021: $466,927Expenses 2021: $409,847Net Income 2021: $57,0802021Revenue 2022: $500,949Expenses 2022: $451,655Net Income 2022: $49,2942022Revenue 2023: $520,527Expenses 2023: $456,533Net Income 2023: $63,9942023Revenue 2023: $520,527Expenses 2023: $456,533Net Income 2023: $63,9942023Revenue 2024: $507,722Expenses 2024: $499,336Net Income 2024: $8,3862024Revenue 2025: $494,103Expenses 2025: $519,826Net Income 2025: -$25,7232025

Highlighted filing

2023

Revenue$520,527
Expenses$456,533
Net Income$63,994
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 20, 2024
Return Version
2022v5.0
Gross Receipts
$520,527
Mission and Program Overview

Mission

To provide legal services to currently enrolled UNC students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$341,931$347,449▲ $5,518
Cash and Non-Interest-Bearing Accounts$238,413$297,443▲ $59,030
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$580,344$644,892▲ $64,548
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$360$1,094▲ $734
Escrow Account Liability$356$176▼ $180
Total Liabilities$716$1,270▲ $554
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$579,628$643,622▲ $63,994
Total Net Assets Fund Balance$579,628$643,622▲ $63,994
Total Liabilities and Net Assets / Fund Balance$580,344$644,892▲ $64,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$16,896$16,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Francina MuseDirectorFT$128,498$35,883$164,381

Board Members and Trustees

NameTitle
Gabrielle TwomeyPresident
Aaron BachenheimerFaculty Advisor
Janine ZaninFaculty Apptee.
Kayla AllenGrad./Prof Appt
Venessa ChazalSGA Pres. Appte
Callie StevensStudent At-Lrg
Neya GarciaStudent At-Lrg
Wendell GillandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$515,009
Investment Income
$5,518
Other Revenue
$0
Change in Net Assets
$63,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$412,410
Other Expenses$44,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,591$69,727-$174,318
Current Officers, Directors, Trustees, and Key Employees$77,098$51,400-$128,498
Other Employee Benefits$34,241$22,827-$57,068
Pension Plan Contributions$17,572$11,714-$29,286
Payroll Taxes$13,944$9,296-$23,240
Insurance$3,493$2,328-$5,821
Fees for Services Legal$2,924$1,949-$4,873
Office Expenses$1,827$1,218-$3,045
All Other Expenses$1,241$828-$2,069
Travel$898$599-$1,497
Fees for Services Other$818$545-$1,363
Other Expenses$765$510-$1,275
Total Functional Expenses$273,920$182,613$0$456,533
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 ItemBeginningEndChange
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
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
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
2024-02-20
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
5
Volunteers
12

Preparer

Firm
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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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0579628
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0643622
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01218
IRS990/OfficeExpensesGrp/ProgramServicesAmt01827
IRS990/OfficeExpensesGrp/TotalAmt03045
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022827
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034241
IRS990/OtherEmployeeBenefitsGrp/TotalAmt057068
IRS990/OtherExpensesGrp/Desc0Dues & Fees
IRS990/OtherExpensesGrp/Desc1Printing and Outreach
IRS990/OtherExpensesGrp/Desc2Periodicals & Subscriptions
IRS990/OtherExpensesGrp/Desc3Independent Contractor
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06431
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12139
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21102
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3510
IRS990/OtherExpensesGrp/ProgramServicesAmt09647
IRS990/OtherExpensesGrp/ProgramServicesAmt13209
IRS990/OtherExpensesGrp/ProgramServicesAmt21652
IRS990/OtherExpensesGrp/ProgramServicesAmt3765
IRS990/OtherExpensesGrp/TotalAmt016078
IRS990/OtherExpensesGrp/TotalAmt15348
IRS990/OtherExpensesGrp/TotalAmt22754
IRS990/OtherExpensesGrp/TotalAmt31275
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069727
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104591
IRS990/OtherSalariesAndWagesGrp/TotalAmt0174318
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09296
IRS990/PayrollTaxesGrp/ProgramServicesAmt013944
IRS990/PayrollTaxesGrp/TotalAmt023240
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011714
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017572
IRS990/PensionPlanContributionsGrp/TotalAmt029286
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Francina Muse
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0Student Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0515009
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0515009
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0947
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt039856
IRS990/PYProgramServiceRevenueAmt0500002
IRS990/PYRevenuesLessExpensesAmt049294
IRS990/PYSalariesCompEmpBnftPaidAmt0411799
IRS990/PYTotalExpensesAmt0451655
IRS990/PYTotalRevenueAmt0500949
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt063994
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0515009
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0341931
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347449
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05518
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0946
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01516
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04553
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0210
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012743
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0515009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0500002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0465587
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0420276
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0460907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02361781
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05518
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0946
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01516
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04553
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0210
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012743
IRS990ScheduleA/InvestmentIncomeCYPct00.00540
IRS990ScheduleA/InvestmentIncomePYPct00.00310
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0221
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0185
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01205
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01611
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99400
IRS990ScheduleA/PublicSupportPY509Pct00.99600
IRS990ScheduleA/PublicSupportTotal509Amt02361781
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0515009
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0500002
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0465587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0420276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0460907
IRS990ScheduleA/Total509Grp/TotalAmt02361781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0520527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0500948
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0467324
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0425014
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0462322
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02376135
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016896
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016896
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Legal filing fees are held in trust and paid by an attorney as needed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b: Explanation of escrow account liability
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0128498
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt035883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Francina Muse
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164381
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL 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/ExplanationTxt2THE 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/ExplanationTxt3A COPY OF THE 990 IS KEPT IN THE CAROLINA STUDENT LEGAL SERVICES, INC. OFFICES, AND IS AVAILABLE FOR INSPECTION IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES 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/ExplanationTxt5The Board of Directors is included in decisions and updates about hiring accountants for compilations, tax preparation, and similar matters.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$0.01$6.26$4.94$5.20$0.26
2024Summary only. Only limited summary data is available for this year.$6.56$0.04$6.52$5.08$4.99$0.08
2023Detailed filing. Detailed filing data is available for this year.$6.45$0.01$6.44$5.21$4.57$0.64
2023Summary only. Only limited summary data is available for this year.$6.45$0.01$6.44$5.21$4.57$0.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$0.01$5.80$5.01$4.52$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$0.01$5.30$4.67$4.10$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.00$4.73$4.25$4.09$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.00$4.57$4.62$3.69$0.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.01$3.65$4.45$3.83$0.61
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.01$3.04$4.94$3.73$1.21
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$4.62$3.96$0.67
2015Summary only. Only limited summary data is available for this year.$0.95$0.05$0.90$4.40$4.11$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.37$0.35$4.50$4.43$0.07
2013Summary only. Only limited summary data is available for this year.$0.64$0.36$0.28$4.33$4.26$0.07
2012Summary only. Only limited summary data is available for this year.$0.45$0.23$0.21$4.29$4.21$0.08
2011Summary only. Only limited summary data is available for this year.$0.32$0.19$0.13$4.11$4.13$0.03