2026-06-08T10:01:12-04:00 2025-12-31 272001590 J MILLER & ASSOCIATES LLC PO BOX 27308 PHILADELPHIA PA 19118 990 2025-01-01 232210390 PHILADELPHIA VIP INC PHIL 2155239550 1500 JFK BLVD PHILADELPHIA PA 19102 RIDA HAQ EXECUTIVE DIRECTOR 2155239550 2026-06-03 true JOYCE MILLER P00047160 2156001701 2026-06-08 2025 2025-03-06 01:10:19Z RIDA HAQ 1500 JFK BLVD SUITE 1850 PHILADELPHIA PA 19102 2439229 false X WWW.PHILLYVIP.ORG X 1981 PA PHILADELPHIA VIP LEVERAGES THE POWERFUL RESOURCES OF THE COMMUNITY TO PROVIDE QUALITY VOLUNTEER LEGAL SERVICES AND ENSURE ACCESS TO JUSTICE FOR LOW-INCOME PHILADELPHIANS. 24 24 20 1396 0 2386972 2399401 0 54634 35228 2025 2441606 2436654 0 0 1432844 1444430 10667 14248 87293 778330 742080 2221841 2200758 219765 235896 3430961 3581283 590171 480064 2840790 3101219 X PHILADELPHIA VIP LEVERAGES THE POWERFUL RESOURCES OF THE COMMUNITY TO PROVIDE QUALITY VOLUNTEER LEGAL SERVICES AND ENSURE ACCESS TO JUSTICE FOR LOW-INCOME PHILADELPHIANS. false false 1919457 LINE 4A, PROGRAM SERVICE ------------------------ PHILADELPHIA VIP HAS A 44-YEAR HISTORY AS THE ONLY LEGAL AID ORGANIZATION IN PHILADELPHIA DEDICATED TO SECURING PRO BONO LEGAL ASSISTANCE FOR LOW- INCOME INDIVIDUALS, FAMILIES, SMALL BUSINESSES, AND NONPROFITS. VIP WAS CREATED IN 1981 AS A JOINT VENTURE BETWEEN THE PHILADELPHIA BAR ASSOCIATION, PUBLIC INTEREST LEGAL COMMUNITY, AND PRIVATE BAR TO ADDRESS AN OVERFLOW OF CIVIL CASES THAT COULD NOT BE ABSORBED BY LEGAL SERVICES ORGANIZATIONS, AND IMPLICATED ESSENTIAL NEEDS LIKE HOUSING, INCOME, AND FAMILY COMPOSITION. TO THIS DAY, VIP FILLS AN ESSENTIAL "AGENCY OF LAST RESORT" ROLE FOR LOW-INCOME PHILADELPHIANS FACING CRITICAL LEGAL PROBLEMS WHO ARE UNABLE TO RECEIVE LEGAL ASSISTANCE ELSEWHERE. VIP'S CORE ACTIVITY IS RECRUITING, TRAINING, AND PROVIDING ON-GOING SUPPORT TO ITS LARGE, DIVERSE COMMUNITY OF VOLUNTEER ATTORNEYS WHO ADVISE AND REPRESENT VIP'S LOW-INCOME CLIENTS PRO BONO (I.E., AT NO CHARGE). VIP REPRESENTS CLIENTS IN FOUR PRIORITY SERVICE AREAS: (1) PREVENTING HOMELESSNESS, (2) SUPPORTING FAMILY STABILITY, (3) PRESERVING INCOME, AND (4) PROMOTING COMMUNITY ECONOMIC DEVELOPMENT. THE MAJORITY OF VIP'S CASES ARE REFERRED BY ITS SISTER ORGANIZATIONS, COMMUNITY LEGAL SERVICES AND PHILADELPHIA LEGAL ASSISTANCE. AN ADDITIONAL NUMBER COME FROM PEER ORGANIZATIONS THROUGHOUT PHILADELPHIA OR OTHER SOURCES. TO QUALIFY FOR FREE LEGAL ASSISTANCE, VIP'S CLIENTS MUST BE RESIDENTS OF PHILADELPHIA WITH INCOME AT OR BELOW 300% (400% FOR SMALL BUSINESS OWNERS) OF THE FEDERALLY-DEFINED POVERTY LEVEL. VIP IS AN AGENCY OF LAST RESORT, SUCH THAT CLIENTS HAVE NOT BEEN ABLE TO RECEIVE LEGAL ASSISTANCE ELSEWHERE, INCLUDING BECAUSE THE CLIENT'S PARTICULAR NEED IS NOT HANDLED BY OTHER LEGAL SERVICES ORGANIZATIONS. VIP'S CLIENTS HAIL FROM ALL PARTS OF PHILADELPHIA AND INCLUDE MANY DEMOGRAPHIC CATEGORIES. THE LARGEST CONSTITUENCIES AMONG CLIENTS REPRESENTED IN 2025 INCLUDED: PEOPLE OF COLOR (71%), WOMEN (66%), SENIORS OVER THE AGE OF 60 (40%), AND DISABLED (36%). BY LEVERAGING THE RESOURCES OF VOLUNTEERS VIP SERVED 1,858 CASES IN 2025, IMPACTING 3,103 PEOPLE, 987 OF THEM CHILDREN. VIP RECRUITS, TRAINS, MENTORS, AND PROVIDES ONGOING SUPPORT FOR THOUSANDS OF PROFESSIONALS THROUGHOUT PHILADELPHIA TO PROVIDE PRO BONO LEGAL SERVICES TO VIP'S LOW- INCOME CLIENTS. BY MAINTAINING A LARGE AND DIVERSE BANK OF VOLUNTEERS, VIP RESPONDS TO OTHERWISE UNMET LEGAL NEEDS ON A SCALE FAR EXCEEDING WHAT AN ORGANIZATION'S STAFF COULD ACCOMPLISH ON ITS OWN WITHIN THE SAME BUDGET PARAMETERS. 1919457 true true false true false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 20 true false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true false false PA X X PHILA BAR ASSOCIATION 2152386325 1101 MARKET STREET 10TH FLOOR PHILADELPHIA PA 19107 RIDA HAQ EXECUTIVE DI 40.00 X 130249 0 20925 KELLY GASTLEY MANAGING ATT 32.00 X 100506 0 6436 CHANDA A MILLER PRESIDENT 5.00 X X 0 0 0 ROBERT TINTNER VICE PRESIDE 5.00 X X 0 0 0 BENJAMIN E GORDON SECRETARY 2.00 X X 0 0 0 MICHAEL A BUDNER CO-TREASURER 2.00 X X 0 0 0 NIA N MEEKS CO-TREASURER 2.00 X X 0 0 0 JAMES M BECKER BOARD MEMBER 2.00 X 0 0 0 EDWARD BRANT BOARD MEMBER 2.00 X 0 0 0 GEORGE J FARRELL BOARD MEMBER 2.00 X 0 0 0 MARK W FIDANZA BOARD MEMBER 2.00 X 0 0 0 SAMANTHA FITZPATRICK BOARD MEMBER 2.00 X 0 0 0 HOPE FREIWALD BOARD MEMBER 2.00 X 0 0 0 KATELYN M GILLECE BOARD MEMBER 2.00 X 0 0 0 ROBIN CV HOLTS BOARD MEMBER 2.00 X 0 0 0 KEVIN M LEVY BOARD MEMBER 2.00 X 0 0 0 ALYSON LOTMAN BOARD MEMBER 2.00 X 0 0 0 MARGARET M MCDOWELL BOARD MEMBER 2.00 X 0 0 0 BETHANY R NIKITENKO BOARD MEMBER 2.00 X 0 0 0 STEVE T PARK BOARD MEMBER 2.00 X 0 0 0 MATTHEW PILCHER BOARD MEMBER 2.00 X 0 0 0 WILLIE POLLINS BOARD MEMBER 2.00 X 0 0 0 RICHARD L SCHEFF BOARD MEMBER 2.00 X 0 0 0 KATE VAN SCOY BOARD MEMBER 2.00 X 0 0 0 STEPHANIE S VOGEL BOARD MEMBER 2.00 X 0 0 0 COURTNEY WILBORN BOARD MEMBER 2.00 X 0 0 0 KRISTINE L CALALANG EX-OFFICIO X 0 0 0 DEBORAH L FREEDMAN EX-OFFICIO X 0 0 0 CHRISTIE JONES EX-OFFICIO X 0 0 0 MAUREEN OLIVES EX-OFFICIO X 0 0 0 EZRA WOHLGELERNTER EX-OFFICIO X 0 0 0 CHARNAE SUPPLEE YLD LIAISON X 0 0 0 230755 27361 2 false true false 7547 1326874 1064980 2399401 27530 27530 10273 2575 7698 7698 7698 NAME CHANGE ESCROW 1525 1525 MISCELLANEOUS INCOME 500 500 2025 2436654 2025 35228 265039 226747 28461 9831 990336 847255 106346 36735 29149 24938 3130 1081 66078 56531 7096 2451 93828 80272 10076 3480 6450 4838 1612 14248 14248 52287 39215 13072 938 704 234 27462 23342 2746 1374 35579 35579 136234 106608 16160 13466 26181 20421 3142 2618 19630 16489 1767 1374 PROGRAM LITIGATION FEES 416310 416310 AWARDS AND RECOGNITION 10674 10674 STAFF DEVELOPMENT 10335 9534 400 401 2200758 1919457 194008 87293 213442 932255 1140192 5278 1465884 783687 26684 25915 116101 70224 72058 45877 1381945 512701 406326 3430961 3581283 42514 14198 547657 465866 590171 480064 X 2434606 2243436 406184 857783 2840790 3101219 3430961 3581283 235896 24533 X false true X true false X 2200903 2335774 2179396 2386972 2399401 11502446 2200903 2335774 2179396 2386972 2399401 11502446 617570 10884876 709 11476 45518 33799 27530 119032 11621478 2025 0.93660 0.90590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 2072 false false 2072 false SCHEDULE C, PART II-B, LINE 1 PHILADELPHIA VIPS PRIMARY MISSION IS TO RECRUIT, TRAIN, AND SUPPORT VOLUNTEER ATTORNEYS HANDLING PRO BONO CASES FOR LOW-INCOME PHILADELPHIANS. VIP SPENT JUST UNDER 46 HOURS ON LOBBYING EFFORTS IN 2025, DE MINIMUS COMPARED TO THE TOTAL HOURS SPENT BY VIP EMPLOYEES ON ALL OF ITS EFFORTS IN 2025. THE STAFF MEMBERS WHO LOBBIED WERE EXECUTIVE DIRECTOR RIDA HAQ; MANAGING ATTORNEY KELLY GASTLEY; SUPERVISING ATTORNEYS DENISE LYNCH AND MIKE JONES; AND STAFF ATTORNEY KATE PIETRAGALLO. EACH STAFF MEMBER IS REQUIRED TO LOG THEIR LOBBYING EFFORTS IN A SPREADSHEET CLEARLY IDENTIFYING WHAT TYPE OF WORK (I.E., STATE OR LOCAL) IS BEING DONE AND FOR HOW LONG. ALL OF THE EXPENSES ARE STAFF TIME; THERE WERE NO MAILINGS OR DOCUMENTS PRODUCED OR DISTRIBUTED BY VIP AS A RESULT OF ITS LOBBYING EFFORTS. VIPS LOBBYING EFFORTS IN 2025 WERE PREDOMINANTLY AS FOLLOWS: -MEETING WITH LEGAL SERVICES COLLEAGUES TO DISCUSS LOCAL AND STATE POLICIES RELATED TO TANGLED TITLE ISSUES AND THE REGISTER OF WILLS; -MEETING WITH CITY COUNCIL AND THE REGISTER OF WILLS TO DISCUSS CHALLENGES AND POSSIBLE SOLUTIONS IN THE PROBATE PROCESS; -ADVOCATING WITH THE CITYS DIVISION OF HOUSING AND COMMUNITY DEVELOPMENT AND WITH CITY COUNCIL TO ADVOCATE FOR CHANGES TO TANGLED TITLE FUND RESTRICTIONS; -MEETING WITH THE PHILADELPHIA HOUSING DEVELOPMENT CORPORATION TO ENSURE THAT HOMEOWNERS WITH TANGLED TITLE ARE ELIGIBLE FOR THE BASIC SYSTEMS REPAIR PROGRAM; -PARTICIPATING IN THE CIVIL GIDEON AND ACCESS TO JUSTICE TASK FORCE (TO IMPROVE HOW THE LEGAL SYSTEM OPERATES FOR LITIGANTS WHO ARE NOT REPRESENTED BY AN ATTORNEY) AND THE DEBT COLLECTION COURT MODERNIZATION TASK FORCE; AND -MEETING WITH LEGAL SERVICES COLLEAGUES TO DISCUSS POLICIES AND ISSUES AFFECTING TENANTS FACING EVICTION. 116101 70224 45877 45877 RIGHT-OF -USE ASSET-OPERATING LEASE 406326 406326 OPERATING LEASE LIABILITY 440366 REFUNDABLE ADVANCE 25500 465866 X 9468542 24533 7007355 7031888 2436654 2436654 9208113 7007355 7007355 2200758 2200758 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, FOR THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAIN TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS OR DISCLOSURE. X X X false false false false false false false false false RIDA HAQ EXECUTIVE DIRECTOR 130249 20925 151174 FORM 990, PAGE 2, PART III, LINE 4A LINE 4A, PROGRAM SERVICE ------------------------ PHILADELPHIA VIP HAS A 44-YEAR HISTORY AS THE ONLY LEGAL AID ORGANIZATION IN PHILADELPHIA DEDICATED TO SECURING PRO BONO LEGAL ASSISTANCE FOR LOW- INCOME INDIVIDUALS, FAMILIES, SMALL BUSINESSES, AND NONPROFITS. VIP WAS CREATED IN 1981 AS A JOINT VENTURE BETWEEN THE PHILADELPHIA BAR ASSOCIATION, PUBLIC INTEREST LEGAL COMMUNITY, AND PRIVATE BAR TO ADDRESS AN OVERFLOW OF CIVIL CASES THAT COULD NOT BE ABSORBED BY LEGAL SERVICES ORGANIZATIONS, AND IMPLICATED ESSENTIAL NEEDS LIKE HOUSING, INCOME, AND FAMILY COMPOSITION. TO THIS DAY, VIP FILLS AN ESSENTIAL "AGENCY OF LAST RESORT" ROLE FOR LOW-INCOME PHILADELPHIANS FACING CRITICAL LEGAL PROBLEMS WHO ARE UNABLE TO RECEIVE LEGAL ASSISTANCE ELSEWHERE. VIP'S CORE ACTIVITY IS RECRUITING, TRAINING, AND PROVIDING ON-GOING SUPPORT TO ITS LARGE, DIVERSE COMMUNITY OF VOLUNTEER ATTORNEYS WHO ADVISE AND REPRESENT VIP'S LOW-INCOME CLIENTS PRO BONO (I.E., AT NO CHARGE). VIP REPRESENTS CLIENTS IN FOUR PRIORITY SERVICE AREAS: (1) PREVENTING HOMELESSNESS, (2) SUPPORTING FAMILY STABILITY, (3) PRESERVING INCOME, AND (4) PROMOTING COMMUNITY ECONOMIC DEVELOPMENT. THE MAJORITY OF VIP'S CASES ARE REFERRED BY ITS SISTER ORGANIZATIONS, COMMUNITY LEGAL SERVICES AND PHILADELPHIA LEGAL ASSISTANCE. AN ADDITIONAL NUMBER COME FROM PEER ORGANIZATIONS THROUGHOUT PHILADELPHIA OR OTHER SOURCES. TO QUALIFY FOR FREE LEGAL ASSISTANCE, VIP'S CLIENTS MUST BE RESIDENTS OF PHILADELPHIA WITH INCOME AT OR BELOW 300% (400% FOR SMALL BUSINESS OWNERS) OF THE FEDERALLY-DEFINED POVERTY LEVEL. VIP IS AN AGENCY OF LAST RESORT, SUCH THAT CLIENTS HAVE NOT BEEN ABLE TO RECEIVE LEGAL ASSISTANCE ELSEWHERE, INCLUDING BECAUSE THE CLIENT'S PARTICULAR NEED IS NOT HANDLED BY OTHER LEGAL SERVICES ORGANIZATIONS. VIP'S CLIENTS HAIL FROM ALL PARTS OF PHILADELPHIA AND INCLUDE MANY DEMOGRAPHIC CATEGORIES. THE LARGEST CONSTITUENCIES AMONG CLIENTS REPRESENTED IN 2025 INCLUDED: PEOPLE OF COLOR (71%), WOMEN (66%), SENIORS OVER THE AGE OF 60 (40%), AND DISABLED (36%). BY LEVERAGING THE RESOURCES OF VOLUNTEERS VIP SERVED 1,858 CASES IN 2025, IMPACTING 3,103 PEOPLE, 987 OF THEM CHILDREN. VIP RECRUITS, TRAINS, MENTORS, AND PROVIDES ONGOING SUPPORT FOR THOUSANDS OF PROFESSIONALS THROUGHOUT PHILADELPHIA TO PROVIDE PRO BONO LEGAL SERVICES TO VIP'S LOW- INCOME CLIENTS. BY MAINTAINING A LARGE AND DIVERSE BANK OF VOLUNTEERS, VIP RESPONDS TO OTHERWISE UNMET LEGAL NEEDS ON A SCALE FAR EXCEEDING WHAT AN ORGANIZATION'S STAFF COULD ACCOMPLISH ON ITS OWN WITHIN THE SAME BUDGET PARAMETERS. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE FORM 990 IS THOROUGHLY REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE. FOLLOWING FINANCE COMMITTEE REVIEW AND APPROVAL, AN ELECTRONIC COPY IS PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS IS MONITORED BY THE EXECUTIVE COMMITTEE. THE CONFLICT OF INTEREST POLICY FOR STAFF IS MONITORED BY THE EXECUTIVE DIRECTOR AND THE MANAGEMENT TEAM. FOR EMPLOYEES, THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED OFF ON WHEN THE EMPLOYEE JOINS THE ORGANIZATION. FOR BOARD MEMBERS, REVIEW OF THE POLICY IS INCLUDED IN ORIENTATION TO THE BOARD, WHICH HAPPENS PRIOR TO THE FIRST VOTING MEETING THE NEW BOARD MEMBER ATTENDS. FOR BOARD MEMBERS, IF A POTENTIAL CONFLICT ARISES THE BOARD MEMBER IS OBLIGATED TO DISCLOSE IT AND, IF APPROPRIATE, ABSTAIN FROM VOTING. FOR STAFF, THE EMPLOYEE IS REQUIRED TO DISCLOSE THE CONFLICT TO THE DIRECTOR OF OPERATIONS. VIP MANAGEMENT THEN CONSIDERS THE SITUATION AND TAKES APPROPRIATE STEPS TO ENSURE THAT VIP ACTIVITIES AND ACTIONS ARE NOT MATERIALLY IMPACTED. PER A GOVERNMENT GRANT COMPLIANCE REQUEST, BOARD AND STAFF CONFLICT OF INTEREST POLICIES WERE UPDATED TO INCLUDE SPECIFIC LANGUAGE ON NEPOTISM, COPIED BELOW: 4.NEPOTISM A.DEFINITION OF FAMILY MEMBERS: FOR THE PURPOSE OF THIS POLICY, A FAMILY MEMBER IS DEFINED AS AN INDIVIDUAL'S SPOUSE, PARTNER, PARENTS, STEP-PARENTS, SIBLINGS, STEP-SIBLINGS, CHILDREN (INCLUDING LEGALLY ADOPTED CHILDREN), AUNTS AND UNCLES, NIECES AND NEPHEWS, GRANDPARENTS, GRANDCHILDREN, OR COUSINS. IN-LAWS (OR PARTNER'S FAMILY) AND THE SPOUSES OF SIBLINGS, STEP-SIBLINGS, AUNTS AND UNCLES, NIECES AND NEPHEWS, GRANDPARENTS, GRANDCHILDREN, OR COUSINS ARE ALSO CONSIDERED FAMILY. OTHER NON-FAMILY RELATIONSHIPS MAY BE CONSIDERED ON A CASE-BY-CASE BASIS. B.NEPOTISM POLICY: NO FAMILY MEMBERS SHALL: -SHARE A MANAGER. -HAVE ANY REPORTING RELATIONSHIP BETWEEN THEM. -OVERSEE PROCESSES THAT WILL AFFECT A FAMILY MEMBER. -PARTICIPATE IN ANY DISCIPLINARY OR REWARD DECISION THAT DIRECTLY AFFECTS AN INDIVIDUAL FAMILY MEMBER. THIS POLICY SHALL BE ENFORCED WHEN HIRING, PROMOTING, OR TRANSFERRING EMPLOYEES. WHEN DEALING WITH OUTSIDE FIRMS, EITHER AS VENDORS, CLIENTS, OR SERVICE PROVIDERS, THESE SAME GUIDELINES SHALL APPLY. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR ESTABLISHING THE EXECUTIVE DIRECTOR'S COMPENSATION INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.