2025-11-13T12:42:22-06:00 2024-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-01-01 521238058 NATIONAL VETERANS LEGAL SERVICES PROGRAM INC NATI 2022658305 1100 WILSON BOULEVARD 900 ARLINGTON VA 22209 PAUL WRIGHT EXECUTIVE DIRECTOR/PRESIDENT 2022658305 2025-11-13 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z PAUL WRIGHT 1100 WILSON BOULEVARD 900 ARLINGTON VA 22209 9743023 0 X WWW.NVLSP.ORG X 1981 DC SEE PART III, LINE 1. 25 25 93 500 0 0 1331851 1847242 6298299 7700994 161178 176112 -93366 -83860 7697962 9640488 8000 69256 0 0 6930487 8109129 0 0 438216 1042854 1356516 7981341 9534901 -283379 105587 10259592 10397967 4297604 3995956 5961988 6402011 X TO PROVIDE AT NO COST LEGAL ASSISTANCE TO VETERANS OF THE U.S. ARMED FORCES AND CURRENT SERVICE MEMBERS. 0 0 4556532 69256 4752736 WORK FOR VETERAN SERVICE ORGANIZATIONS (FORMERLY APPEALS TO THE COURT OF APPEALS FOR VETERANS CLAIMS):NVLSP PROVIDES FREE LEGAL SERVICES TO HELP VETERANS, SERVICE MEMBERS, AND THEIR FAMILIES SECURE DISABILITY AND DEATH BENEFITS FROM THE U.S. DEPARTMENT OF VETERANS AFFAIRS. NVLSP'S INDIVIDUAL REPRESENTATION SERVICES INCLUDE PRO BONO REPRESENTATION BEFORE VA REGIONAL OFFICES, THE BOARD OF VETERANS' APPEALS, THE U.S. COURT OF APPEALS FOR VETERANS CLAIMS (CAVC), OTHER FEDERAL COURTS, AND MILITARY DISCHARGE REVIEW AGENCIES. IN 2024, NVLSP FILED OVER 850 NEW INDIVIDUAL APPEALS IN THE CAVC ON BEHALF OF A VETERAN OR SURVIVOR DENIED BENEFITS BY THE BOARD OF VETERANS' APPEALS (BVA) AND CONTINUED LITIGATING HUNDREDS OF PENDING APPEALS. HISTORICALLY, IN A HIGH PERCENTAGE OF THE CASES THAT NVLSP HAS APPEALED TO THE CAVC, NVLSP HAS BEEN ABLE TO OBTAIN AN ORDER SETTING THE BVA DENIAL ASIDE BASED ON ADMINISTRATIVE ERROR AND REMANDING FOR FURTHER PROCEEDINGS, OR AN ORDER GRANTING BENEFITS TO VETERANS OUTRIGHT. 1696705 1637386 LAWYERS SERVING WARRIORS (LSW) PRO BONO PROGRAM:NVLSP PROVIDES AT NO COST REPRESENTATION THROUGH LAWYERS SERVING WARRIORS (LSW), OUR NATIONAL PRO BONO PROGRAM. LSW OFFERS AT NO COST LEGAL HELP TO VETERANS AND SERVICE MEMBERS ON A NUMBER OF BENEFITS ISSUES; CASES ARE PLACED WITH VOLUNTEER ATTORNEYS FROM LAW FIRMS AND CORPORATE LEGAL DEPARTMENTS NATIONWIDE. EACH VOLUNTEER RECEIVES TRAINING AND GUIDANCE BY NVLSP'S TEAM OF EXPERT ATTORNEYS, ENSURING THAT EVERY VETERAN RECEIVES TOP NOTCH LEGAL REPRESENTATION. LSW OFFERS ASSISTANCE IN FOUR DOD AREAS: 1) APPLICATIONS FOR COMBAT-RELATED SPECIAL COMPENSATION; 2) APPLICATIONS FOR MILITARY MEDICAL RETIREMENT; 3) UPGRADING LESS THAN HONORABLE DISCHARGES AND STIGMATIZING NARRATIVE REASONS; AND 4) APPLICATIONS FOR SERVICEMEMBERS' GROUP LIFE INSURANCE TRAUMATIC INJURY PROTECTION (TSGLI). THE PRO BONO PROGRAM ALSO HANDLES LITIGATION IN FEDERAL COURT TO APPEAL UNFAVORABLE DECISIONS AT ADMINISTRATIVE BOARDS. LSW OFFERS ASSISTANCE IN TWO VA AREAS: 1) APPEALS TO THE US COURT OF APPEALS FOR VETERANS CLAIMS (CAVC) AND 2) REMANDS FROM THE CAVC TO THE BOARD OF VETERANS' APPEALS. IN 2024, THE LSW PROGRAM PLACED OVER 600 INDIVIDUAL CASES FOR FULL REPRESENTATION. REMOTE CLINIC APPOINTMENTS WERE PROVIDED TO APPROXIMATELY 200 VETERANS AND SERVICE MEMBERS. WE ALSO PROVIDED VIRTUAL KNOW YOUR RIGHTS PRESENTATIONS TO VETERANS, SERVICE MEMBERS, AND THE VETERANS' COMMUNITY. WE TRAINED PRO BONO ATTORNEYS TO ASSIST WITH BRIEF SERVICES AND FULL REPRESENTATION. 1400097 842820 CLASS ACTIONS (FORMERLY IMPACT LITIGATION):NVLSP BRINGS CLASS ACTIONS AND OTHER LAW REFORM LITIGATION TO BENEFIT LARGE NUMBERS OF VETERANS AND THEIR FAMILIES. BY COMPELLING THE VA AND MILITARY DEPARTMENTS TO BRING THEIR REGULATIONS AND PRACTICES INTO COMPLIANCE WITH APPLICABLE FEDERAL LAWS, ONE CASE CAN HELP THOUSANDS OF VETERANS OBTAIN THE FEDERAL BENEFITS THEY ARE DUE. IN 2024, NVLSP'S DOCKET INCLUDED NINE CERTIFIED OR PUTATIVE CLASS ACTIONS AGAINST THE VA OR MILITARY BRANCHES. AS PART OF NVLSP'S WORK ON ITS LONGEST-RUNNING CLASS ACTION, NEHMER V. DEP'T OF VETERANS' AFFAIRS (N.D. CAL NO. 86-6160), NVLSP SUCCEEDED IN FORCING THE VA TO PAY MILLIONS OF DOLLARS IN RETROACTIVE BENEFITS TO SURVIVORS OF DECEASED VIETNAM VETERANS WHO SUFFERED FROM DISEASES THAT WERE THE RESULT OF EXPOSURE TO AGENT ORANGE. OTHER CLASS ACTIONS HAVE RESULTED IN HUNDREDS OF THOUSANDS OF VETERANS AND THEIR CAREGIVERS GAINING ACCESS TO JUDICIAL REVIEW OF UNFAVORABLE DECISIONS RELATED TO CAREGIVING STIPENDS; VA EXPANDING ACCESS TO IN VITRO FERTILIZATION MEDICAL CARE; AND THE DEPARTMENT OF THE NAVY RE-ADJUDICATING THOUSANDS OF SAILORS' MEDICAL SEPARATIONS WHO MAY BE ENTITLED TO MEDICAL RETIREMENT PAY. NVLSP ALSO ENGAGED IN OTHER IMPACT LITIGATION, INCLUDING LITIGATION RELATING TO A RULEMAKING PETITION AND VARIOUS REQUESTS FOR RECORDS UNDER THE FREEDOM OF INFORMATION ACT. NVLSP CONTINUED TO REPRESENT VETERANS THROUGH ITS BURN PIT CLAIMS ASSISTANCE PROJECT, IN WHICH NVLSP REPRESENTS VETERANS BEFORE THE VA IN THEIR CLAIMS FOR DISABILITY COMPENSATION FOR DISEASES RELATED TO EXPOSURE TO TOXIC CHEMICALS SPEWED BY OPEN-AIR BURN PITS USED BY THE MILITARY TO DISPOSE OF WASTE IN SOUTHWEST ASIA. IN SEPTEMBER 2024, NVLSP LAUNCHED ITS FAMILY CAREGIVER ASSISTANCE PROGRAM, DEDICATED TO HELPING VETERANS AND FAMILY CAREGIVERS ACCESS THE VA'S PROGRAM OF COMPREHENSIVE ASSISTANCE FOR FAMILY CAREGIVERS (PCAFC) AND REPRESENTING THEM IN APPEALS FROM OF PCAFC DENIALS. 699891 468052 PUBLICATIONS AND TRAINING:NVLSP TRAINS AND MENTORS LAWYER AND NON-LAWYER ADVOCATES WHO REPRESENT VETERANS, SERVICE MEMBERS, AND THEIR FAMILY MEMBERS ON A PRO BONO BASIS ON CLAIMS FOR VA AND MILITARY BENEFITS. NVLSP ACTS AS A FORCE MULTIPLIER, PROVIDING IN-PERSON AND WEBINAR TRAINING. NVLSP'S WEBINAR AND IN-PERSON TRAINING PROGRAMS EDUCATE VETERANS SERVICE OFFICERS, ATTORNEYS, AND CLAIMS AGENTS ABOUT THE LATEST COURT DECISIONS AND BEST PRACTICES IN VETERANS LAW. OUR TRAINERS SHARE THEIR KNOWLEDGE AND EXPERTISE WITH A BROAD AUDIENCE, HELPING TO EXPAND OUR ADVOCACY NETWORK. TOPICS IN 2024 INCLUDED: RECENT COURT DECISIONS ADVOCATES NEED TO KNOW ABOUT; EFFECTIVE COMMUNICATION TO BUILD BETTER VA CLAIMS, VA BENEFITS FOR GULF WAR ILLNESS AND DISEASES CAUSED BY BURN PITS, NON-SERVICE-CONNECTED DISABILITY PENSION, UNDERSTANDING THE VA'S RATING OF TRAUMATIC BRAIN INJURY, CHANGES TO VA'S CHARACTER OF DISCHARGE REGULATION, UNDERSTANDING CHANGES TO VA'S RATING OF DIGESTIVE SYSTEM DISABILITIES, AND TOTAL DISABILITY RATINGS BASED ON INDIVIDUAL UNEMPLOYABILITY. NVLSP ALSO ADMINISTERS A BASIC TRAINING COURSE IN VETERANS BENEFITS, AN ONLINE COURSE DESIGNED TO PROVIDE ADVOCATES NEW TO VETERANS LAW WITH A WORKING UNDERSTANDING OF HOW TO SUCCESSFULLY NAVIGATE THE VA BENEFITS SYSTEM. NVLSP CREATED THE VA BENEFIT IDENTIFIER APP TO HELP VETERANS AND ADVOCATES DETERMINE THE VA BENEFITS TO WHICH A VETERAN IS LIKELY ENTITLED; THE APP IS AVAILABLE IN ENGLISH AND SPANISH. NVLSP ALSO PUBLISHES EDUCATIONAL ADVOCACY MATERIALS THAT EMPOWER ADVOCATES FOR VETERANS AND SERVICE MEMBERS. SINCE 1991, WE HAVE AUTHORED THE VETERANS BENEFITS MANUAL, THE COMPREHENSIVE TREATISE ON VETERANS LAW. NVLSP UPDATES AND REVISES THE VETERANS BENEFITS MANUAL ANNUALLY. 699891 468052 8353225 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 93 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X JEFFREY ZANGHI 2022658305 1100 WILSON BOULEVARD 900 ARLINGTON VA 22209 BENJAMIN BLOCK CO-CHAIR 2.00 X 0 0 0 AMY SCHUH CO-CHAIR 2.00 X 0 0 0 CHRIS ANTONIOU BOARD MEMBER 0.75 X 0 0 0 CYNTHIA BRIGHT BOARD MEMBER 0.50 X 0 0 0 WAYNE SMITH BOARD MEMBER 0.50 X 0 0 0 BARRY MCCOY BOARD MEMBER 0.75 X 0 0 0 GREG HARRIS BOARD MEMBER 0.75 X 0 0 0 DONALD KASSILKE BOARD MEMBER 0.75 X 0 0 0 RONALD FLAGG BOARD MEMBER 0.75 X 0 0 0 RICHARD COE BOARD MEMBER 0.75 X 0 0 0 STEPHEN KINNAIRD BOARD MEMBER 0.75 X 0 0 0 RICHARD KLINGLER BOARD MEMBER 0.75 X 0 0 0 GIANNI MINUTOLI BOARD MEMBER 0.50 X 0 0 0 NANCY O'CONNOR BOARD MEMBER 0.75 X 0 0 0 THOMAS RILEY BOARD MEMBER 0.50 X 0 0 0 STEPHEN RYAN BOARD MEMBER 0.75 X 0 0 0 HOWARD SHAPIRO BOARD MEMBER 0.75 X 0 0 0 ERIC SHUMSKY BOARD MEMBER 0.50 X 0 0 0 WILLIAM HAYDEN BOARD MEMBER 0.75 X 0 0 0 ALAN AVERY BOARD MEMBER 0.75 X 0 0 0 EMILY WEXLER BOARD MEMBER 0.50 X 0 0 0 PAUL BROWNING BOARD MEMBER 0.50 X 0 0 0 ERIK SWABB BOARD MEMBER 0.50 X 0 0 0 NATHANIEL EMMONS BOARD MEMBER 0.75 X 0 0 0 ALISON ATKINS BOARD MEMBER (FROM 3/2024) 0.50 X 0 0 0 PAUL WRIGHT EXECUTIVE DIRECTOR/PRESIDENT 38.00 X 241698 0 16738 RICHARD SPATARO DIR. OF TRAINING/VICE PRESIDENT 41.00 X 182435 0 37581 JEFFREY ZANGHI DIR. OF FIN./TREASURER/SECRETARY 38.00 X 149767 0 18349 ANA REYES DIRECTOR OF DEVELOPMENT 38.50 X 193244 0 37812 RENEE BURBANK DIRECTOR OF LITIGATION 38.00 X 208118 0 25124 STACY TROMBLE DIRECTOR OF CAVC LITIGATION 45.75 X 186127 0 28889 CHRISTINE HILL SPECIAL COUNSEL 38.50 X 209163 0 7441 CHRISTOPHER MURRAY SR. MANAGING ATTORNEY 41.75 X 175378 0 28669 1545930 0 200603 26 0 1 0 DIETZ ASSOCIATES 1155 MERIDIAN AVENUE SUITE 117 SAN JOSE CA 95125 INVESTIGATION SERVICES 124200 1 729325 1117917 1847242 ATTORNEYS' FEES 541100 6899881 6899881 CONTRACT REVENUE 900099 429378 429378 PUBLICATION REVENUE 900099 318246 318246 TRAINING 900099 53489 53489 7700994 176112 176112 18675 729325 102535 -83860 -83860 9640488 7700994 0 92252 69256 69256 646568 414092 218257 14219 6167519 5635218 288029 244272 227082 208408 5251 13423 573179 512335 27779 33065 494781 436593 31142 27046 31860 31860 33601 33601 310627 305917 3353 1357 282853 204158 59140 19555 378505 333279 29220 16006 35346 35346 54894 11586 43308 6510 6263 247 37649 26630 9763 1256 EQUIP. RENTAL & MAINT. 82420 73631 5362 3427 BOOKS & REF. MATERIALS 56967 45687 611 10669 LICENSES AND PERMITS 24767 15783 92 8892 STAFF DEVELOPMENT 20517 19043 1474 9534901 8353225 743460 438216 279237 16145 1134540 1404032 625283 636116 155810 169866 60722 44680 22552 16042 4911390 5245457 3130780 2910309 10259592 10397967 827933 677416 56127 31468 3413544 3287072 4297604 3995956 X 5961988 6402011 5961988 6402011 10259592 10397967 105587 334436 0 X 0 1 X 1 0 X 1368755 2278263 1278739 1331851 1847242 8104850 1368755 2278263 1278739 1331851 1847242 8104850 892822 7212028 180163 218734 182203 169657 176112 926869 2200 1400 3600 9035319 30951849 0.79820 0.79020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6089 6089 9697936 9704025 635201 158800 0 0 517426 536186 547501 635201 2236314 3354471 2175 2270 6089 10534 129357 134047 136875 158800 559079 838619 31605 18512 13093 29117 26168 2949 16042 SECURITY DEPOSIT 90972 RIGHT-OF-USE ASSET 2819337 2910309 LEASE LIABILITY 3287072 3287072 10104358 334436 60500 102535 497471 9606887 33601 33601 9640488 9664335 60500 102535 163035 9501300 33601 33601 9534901 PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES SHOWN AS EXPENSE ON THE 102,535. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES SHOWN AS EXPENSE ON THE 102,535. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. ANNUAL BENEFIT 748000 729325 18675 102535 748000 729325 18675 102535 102535 -83860 1 BURN PITS 360 201 N 4TH STREET ROBSTOWN TX 78380 454258125 501(C)(3) 20000 0 GENERAL SUPPORT NASDVA 4201 38TH STREET S FARGO ND 58104 222647786 501(C)(3) 11500 0 CONFERENCE SPONSORSHIP 2 0 X X X 0 0 0 0 0 0 0 1 0 PAUL WRIGHT EXECUTIVE DIRECTOR/PRESIDENT 241698 0 0 0 0 0 9780 0 6958 0 258436 0 0 0 RENEE BURBANK DIRECTOR OF LITIGATION 208118 0 0 0 0 0 11432 0 13692 0 233242 0 0 0 ANA REYES DIRECTOR OF DEVELOPMENT 181244 0 12000 0 0 0 10649 0 27163 0 231056 0 0 0 RICHARD SPATARO DIR. OF TRAINING/VICE PRESIDENT 182435 0 0 0 0 0 10418 0 27163 0 220016 0 0 0 CHRISTINE HILL SPECIAL COUNSEL 209163 0 0 0 0 0 7216 0 225 0 216604 0 0 0 STACY TROMBLE DIRECTOR OF CAVC LITIGATION 177127 0 9000 0 0 0 10401 0 18488 0 215016 0 0 0 CHRISTOPHER MURRAY SR. MANAGING ATTORNEY 171878 0 3500 0 0 0 10181 0 18488 0 204047 0 0 0 JEFFREY ZANGHI DIR. OF FIN./TREASURER/SECRETARY 147267 0 2500 0 0 0 8993 0 9356 0 168116 0 0 0 PART I, LINE 7 MERIT-BASED BONUS COMPENSATION IS REPORTED IN PART II, COLUMN (B)(II). FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS. A DRAFT OF THE RETURN WAS REVIEWED BY THE ORGANIZATION'S SENIOR MANAGEMENT, AUDIT COMMITTEE AND A VOLUNTEER TAX ATTORNEY. EACH DIRECTOR RECEIVED A COPY OF THE FINAL FORM 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C NVLSP REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING EACH OFFICER, DIRECTOR AND KEY EMPLOYEE TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST DECLARATION ("DECLARATION"). THE COMPLETED DECLARATIONS ARE REVIEWED BY THE AUDIT COMMITTEE AND OR THE EXECUTIVE DIRECTOR AND ARE AVAILABLE FOR INSPECTION BY THE BOARD OF DIRECTORS AND THE OFFICERS OF NVLSP AND BY SUCH OTHER PERSONS AS THE EXECUTIVE DIRECTOR MAY DEEM APPROPRIATE. THE AUDIT COMMITTEE IS DELEGATED TO HANDLE ANY CONFLICTS INVOLVING A BOARD MEMBER OR THE EXECUTIVE DIRECTOR. ANY CONFLICTS INVOLVING ANOTHER OFFICER OR KEY EMPLOYEE IS HANDLED BY THE EXECUTIVE DIRECTOR. NVLSP'S PERSONNEL MANUAL CONTAINING THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL STAFF AT TIME OF HIRE. STAFF ALSO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. IF THERE IS A CONFLICT DISCLOSED, THE BOARD MEMBER OR OFFICER RECUSES HIM/HERSELF FROM VOTING OR INFLUENCING OTHERS ON THOSE MATTERS. AS NEW IDEAS OR ISSUES COME UP AT BOARD OR COMMITTEE MEETINGS, INDIVIDUAL MEMBERS VOLUNTARILY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AND DISCUSS THEM WITH THE GROUP. THE MEMBER OR OFFICER THEN RECUSES HIM/HERSELF FROM THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT IS SET ANNUALLY BY NVLSP'S EXECUTIVE COMPENSATION COMMITTEE ("ECC"). THE ECC IS COMPOSED OF TWO MEMBERS OF THE BOARD, NONE OF WHOM HAS A CONFLICT OF INTEREST IN DETERMINING THE COMPENSATION OF THE PRESIDENT. THE PRINCIPAL FACTORS CONSIDERED BY THE ECC IN DETERMINING THE PRESIDENT'S COMPENSATION ARE: (A) THE EXPERIENCE OF THE PRESIDENT IN ADMINISTERING THE AFFAIRS OF NVLSP OR COMPARABLE ORGANIZATION; (B) THE EXPERTISE OF THE PRESIDENT IN VETERANS LAW; (C) THE RANGE OF COMPENSATION PAID TO SIMILARY QUALIFIED EXECUTIVES OF OTHER NON PROFIT ORGANIZATIONS OF SIMILAR SIZE AND BUDGET IN THE WASHINGTON, DC, GEOGRAPHIC REGION, AND (D) THE QUALITY OF THE PRESIDENT'S JOB PERFORMANCE. THE ECC REVIEWS THE PRESIDENT'S COMPENSATION ANNUALLY (TYPICALLY IN DECEMBER) AND SETS HIS OR HER LEVEL OF COMPENSATION FOR THE COMING YEAR BASED ON THE FOREGOING CONSIDERATIONS. CONTEMPORANEOUS DOCUMENTATION MEMORIALIZING THE ECC'S DISCUSSIONS AND DECISIONS IS MAINTAINED. THE LAST COMPENSATION REVIEW TOOK PLACE DECEMBER 2024. THE PRESIDENT DETERMINES THE COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES BASED ON THEIR PERFORMANCE AND COMPARABLE SALARY DATA. THE PROCESS IS DOCUMENTED BY A MEMO TO THE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.