2024-12-23T14:48:51-05:00 2023-12-31 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2023-01-01 742168895 VOLUNTEER LEGAL SERVICES OF CENTRAL TEXAS VOLU 5124765550 8001 CENTRE PARK DR STE 120 AUSTIN TX 78754 ALISA DE LUNA EXECUTIVE DIRECTOR 5124765550 2024-12-23 true true RONALD H REYNOLDS CPA P00964479 5122063141 2024-12-23 2023 2024-10-15 13:58:12Z EXTENDED TO NOVEMBER 15 2024 ALISA DE LUNA 8001 CENTRE PARK DR AUSTIN TX 78754 1279301 false X VLSOCT.ORG X 1981 TX TO HELP LOW-INCOME CLIENTS ACCESS THE CIVIL JUSTICE SYSTEM BY PROVIDING VOLUNTEER ATTORNEYS WHO DONATE FREE LEGAL ADVICE AND REPRESENTATION, AND BY SUPPORTING AND TRAINING THOSE ATTORNEYS. 21 21 19 449 0 1322807 1039758 618 0 69085 22191 1116 317 1393626 1062266 0 0 1006985 923277 0 104198 313946 268576 1320931 1191853 72695 -129587 1804401 1683682 276944 178431 1527457 1505251 TO HELP LOW-INCOME CLIENTS ACCESS THE CIVIL JUSTICE SYSTEM BY PROVIDING VOLUNTEER ATTORNEYS WHO DONATE FREE LEGAL ADVICE AND REPRESENTATION, AND BY SUPPORTING AND TRAINING THOSE ATTORNEYS. false false 873543 DURING 2023, OVER 3,113 CITIZENS OF TRAVIS, WILLIAMSON, HAYS, AND BASTROP COUNTIES RECEIVED LEGAL ASSISTANCE THROUGH VLS. OVER 300 ATTORNEY VOLUNTEERS DONATED APPROXIMATELY 8,500 HOURS OF PRO BONO SERVICE. VLS HELD 96 LEGAL ADVICE AND INTAKE CLINICS WHICH RESULTED IN 295 PRO BONO CASES OPENED. OF THE 1,184 PRO BONO CASES CLOSED LAST YEAR, APPROXIMATELY 38 PERCENT INVOLVED FAMILY LAW, 40 PERCENT RELATED TO HOUSING MATTERS, 15 PERCENT RELATING TO CONSUMER LAW, AND 1 PERCENT RELATED TO INDIVIDUAL RIGHTS. THE REMAINING 6 PERCENT OF CASES INCLUDED A COMBINATION OF EMPLOYMENT AND INCOME MATTERS AND HEALTH AND EDUCATION ISSUES. 873543 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 19 true false false false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true false false X ALISA DE LUNA 5124765550 8001 CENTRE PARK DR 120 AUSTIN TX 78754 ALISA DE LUNA EXECUTIVE DI 40.00 X 116640 0 12621 SUSANNE PRINGLE DIR OF LEGAL 40.00 X 68443 0 0 VASU BEHARA PRESIDENT 2.00 X X 0 0 0 NEAL FALGOUST PRESIDENT-EL 2.00 X X 0 0 0 SCOTT KEARNS PAST PRESIDE 2.00 X X 0 0 0 TODD WONG TREASURER 2.00 X X 0 0 0 AMY LAMBERT SECRETARY 2.00 X X 0 0 0 CATHERINE MAUZY BOARD MEMBER 1.00 X 0 0 0 MARILYN BROWN BOARD MEMBER 1.00 X 0 0 0 AMY CLARK MEACHUM BOARD MEMBER 1.00 X 0 0 0 ELLIOT CLARK BOARD MEMBER 1.00 X 0 0 0 MEGHAN KEMPF BOARD MEMBER 1.00 X 0 0 0 VELVA PRICE BOARD MEMBER 1.00 X 0 0 0 PAULA KNIPPA BOARD MEMBER 1.00 X 0 0 0 ROBERT RODRIGUEZ BOARD MEMBER 1.00 X 0 0 0 AMBER HANEY BOARD MEMBER 1.00 X 0 0 0 CARLOS SALINAS BOARD MEMBER 1.00 X 0 0 0 DAVID HOFFMAN BOARD MEMBER 1.00 X 0 0 0 MARY MARGARET STEINLE BOARD MEMBER 1.00 X 0 0 0 PAUL TRAHAN BOARD MEMBER 1.00 X 0 0 0 ADRIANNE M WADDELL BOARD MEMBER 1.00 X 0 0 0 JANE WEBRE BOARD MEMBER 1.00 X 0 0 0 DAVID HOLMES BOARD MEMBER 1.00 X 0 0 0 185083 12621 1 false false false 1039758 1039758 56484 56484 182742 217035 -34293 -34293 -34293 REFUNDS 900099 317 317 317 1062266 22508 197704 154113 26303 17288 601239 468172 80617 52450 8378 6695 926 757 56273 44230 6944 5099 59683 46064 8461 5158 46202 46202 341 341 32584 18313 8989 5282 749 649 100 12058 2497 7080 2481 32663 23836 2935 5892 87942 69580 10303 8059 3464 1368 1865 231 1489 1489 12121 10017 909 1195 12474 1746 10522 206 DIRECT CLIENT SERVICES 18577 18101 476 VOLUNTEER RECOGNITION 7912 7322 590 1191853 873543 214112 104198 245727 145765 58912 68377 23802 16127 21841 207945 201470 14429 6475 1228221 1294704 217183 146520 1804401 1683682 36062 24569 14921 2369 225961 151493 276944 178431 X 1226110 1237976 301347 267275 1527457 1505251 1804401 1683682 -129587 107381 X false true X true false X 888948 1026460 1212785 1322807 1039758 5490758 888948 1026460 1212785 1322807 1039758 5490758 5490758 75378 52677 77385 54440 56484 316364 1116 317 1433 5808555 44879 0.94530 0.93890 X PART II, LINE 10 OTHER INCOME 1,433 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 992949 108267 62406 1038810 1222075 -137404 91722 992949 1151556 127928 57409 1222075 1126150 111908 86502 1151556 971941 203803 49594 1126150 0.85710 0.14290 true false 117795 111320 6475 90150 90150 6475 RIGHT-OF-USE ASSET 140211 SECURITY DEPOSIT 6309 146520 OPERATING LEASE LIABILITY 151493 151493 X 4402368 107381 3233062 3340443 1061925 341 341 1062266 4424574 3233062 3233062 1191512 341 341 1191853 SCHEDULE D, PAGE 2, PART V, LINE 4 THE PRIMARY OBJECTIVE OF THE ENDOWNMENT FUND IS TO SERVE AS A PERMANENT SOURCE OF FUNDING FOR THE ACTIVITIES OF THE VOLUNTEERS LEGAL SERVICES OF CENTRAL TEXAS. IN MEETING THIS OBJECTIVE, THE FUND WILL SEEK THE PRUDENT LONG-TERM GROWTH OF CAPITAL SO THAT THE PURCHASING POWER OF THE FUND IS MAINTAINED. SCHEDULE D, PAGE 3, PART X THE MOST SIGNIFICANT TAX POSITIONS OF THE ORGANIZATION ARE ITS ASSERTION THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO ACTIVITIES SUBJECT TO UBIT DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE PRESIDENT WITH THE PREPARING CPA. THE FINAL RETURN IS SENT TO THE ENTIRE BOARD BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT VLS IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A THE INDEPENDENT BOARD REVIEWS COMPARABILITY DATA BEFORE MAKING A DECISION ON THE SALARY OF THE EXECUTIVE DIRECTOR AND THEN DOCUMENTS IT IN WRITING. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.