Nonprofit · EIN 03-0349316
LEGAL SERVICES LAW LINE OF VERMONT INC
Tax-exempt · BURLINGTON, VT 05401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,224,887 | $2,450,464 | -$225,577 | $596,576 | $150,150 | $446,426 |
| December 31, 2024 | 990 | $2,248,362 | $2,298,435 | -$50,073 | $1,064,231 | $392,228 | $672,003 |
| December 31, 2023 | 990 | $2,131,612 | $1,863,264 | $268,348 | $1,023,197 | $301,121 | $722,076 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,658,023
- of which government grants
- $1,121,454
- Program service revenue
- $551,551
- Investment income
- $8,310
- Other revenue
- $7,003
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $163,569
- Other salaries and wages
- $1,222,008
- Salaries, compensation and benefits (total)
- $1,946,876
- Professional fundraising fees
- $0
- Accounting fees
- $100,340
- Occupancy
- $98,049
- Travel
- $4,313
- Depreciation
- $3,376
- Program services (functional)
- $2,145,654
- Management and general (functional)
- $304,810
Balance sheet and other
- Total assets, start of year
- $1,064,231
- Total assets, end of year
- $596,576
- Total liabilities, end of year
- $150,150
- Net assets, end of year
- $446,426
- Land, buildings and equipment
- $12,058
- Net assets without donor restrictions
- $423,668
- Net assets with donor restrictions
- $22,758
- Gross receipts
- $2,224,887
- Employees
- 20
- Volunteers
- 178
- Year formed
- 1996
- State of legal domicile
- VT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM ABEL-PALMER | EXECUTIVE DI Officer | 40 | $116,987 | $46,582 |
| JESSICA OSKI | PRESIDENT/SE Trustee or director, Officer | 2 | $0 | $0 |
| OLIVIA SMITH-HAMMOND | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JOE RONAN | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| LAURA J STILLER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| VICTORIA VIC WESTGATE | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MICHAEL SIROTKIN | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MICHELLE ANDERSON | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MICHAEL RUGGLES | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHACE JENNINGS LEFT 062025 | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JARED CARTER LEFT 122025 | TRUSTEE Trustee or director | 2 | $0 | $0 |
| BESSIE WEISS LEFT 032025 | TRUSTEE Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM ABEL-PALMER | EXECUTIVE DI Officer | 40 | $108,103 | $38,148 |
| BESSIE WEISS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JILL MARTIN DIAZ | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| JESSICA OSKI | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| OLIVIA SMITH-HAMMOND | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JARED CARTER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| VICTORIA VIC WESTGATE | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MICHAEL RUGGLES | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHACE JENNINGS | TRUSTEE Trustee or director | 2 | $0 | $0 |
| PETER B KUNINLEFT MARCH 2024 | TRUSTEE Trustee or director | 2 | $0 | $0 |
| ERIN JACOBSENLEFT JUNE 2024 | TRUSTEE Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM ABEL-PALMER | EXECUTIVE DI Officer | 40 | $100,630 | $34,293 |
| BESSIE WEISS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ERIN JACOBSEN | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| JILL MARTIN DIAZ | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JESSICA OSKI | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| PETER B KUNIN | TRUSTEE Trustee or director | 2 | $0 | $0 |
| OLIVIA SMITH-HAMMOND | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JARED CARTER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHACE JENNINGS | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MICHAEL RUGGLES | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JACQUELINE SCOTT DAWKINS | TRUSTEE (LEF Trustee or director | 2 | $0 | $0 |
| JOAN LAVOIE UNTIL AUGUST 2023 | TRUSTEE Trustee or director | 2 | $0 | $0 |
| AMELIA SILVER UNTIL JUNE 2023 | TRUSTEE Trustee or director | 2 | $0 | $0 |
| HANS HUESSY UNTIL MAY 2023 | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 274 NORTH WINOOSKI AVENUE, BURLINGTON, VT 05401-3976
- Principal officer (990 for 2025)
- SAM ABEL-PALMER, 274 NORTH WINOOSKI AVENUE, BURLINGTON, VT 05401
- Signed the 990
- SAM ABEL-PALMER, EXECUTIVE DIRECTOR
- Phone
- (802) 863-7153
- Website
- WWW.LEGALSERVICESVT.ORG
- Return prepared by
- JMM & ASSOCIATES PC
Mission
TO PROVIDE LEGAL SERVICES TO AS MANY LOW INCOME VERMONTERS AS POSSIBLE. LSV WILL SEEK TO INCREASE THE KNOWLEDGE AND UNDERSTANDING OF LOW INCOME VERMONTERS THROUGH A VARIETY OF EDUCATION STRATEGIES.
Program accomplishments
- CASE SERVICES: TO PROVIDE INFORMATION, LEGAL ADVICE, PRO SE ASSISTANCE, REPRESENTATION AND REFERRAL IN NON-CRIMINAL MATTERS TO LOW-INCOME VERMONTERS.Expenses $922,253 · revenue $477,844
- HELP: TO PROVIDE LEGAL ADVICE AND REPRESENTATION TO LOW-INCOME VERMONT TENANTS FACING EVICTION DUE TO THE IMPACT OF THE COVID-19 CRISIS AND TO ASSIST TENANTS WITH ACCESSING RENTAL ASSISTANCE PROGRAMS.Expenses $430,479
- TECHNOLOGY INITIATIVE GRANTS: TO IMPROVE THE DELIVERY OF EFFECTIVE, EFFICIENT, AND HIGH-QUALITY LEGAL ASSISTANCE AND EDUCATION TO LOW-INCOME VERMONTERS BY MAKING IMPROVEMENTS TO WEB SERVICES.Expenses $170,623
- PRIVATE ATTORNEY INVOLVEMENT: TO RECRUIT ATTORNEYS TO PROVIDE PRO BONO SERVICES TO LOW-INCOME VERMONTERS. NETWORK FOR CRIME VICTIMS: TO PROVIDE DIRECT SERVICES AND REFERRALS TO ATTORNEYS TO VICTIMS OF ALL TYPES OF CRIME FACING CIVIL LEGAL ISSUES RELATED TO THEIR VICTIMIZATION. PRO BONO INITIATIVE: TO IMPROVE INTERNAL PROCESSES FOR ENGAGING AND REFERRING CASES TO PRO BONO ATTORNEYS AND TO INCREASE THE NUMBER OF VOLUNTEERS AND THE VARIETY OF PRO BONO PROGRAMS AVAILABLE TO ASSIST LOW- INCOME VERMONTERS WITH CIVIL LEGAL ISSUES. MIGRANT SERVICES: TO PROVIDE INFORMATION, ASSISTANCE AND REFERRAL TO H2A MIGRANT WORKERS FACING LEGAL PROBLEMS ASSOCIATED WITH THEIR EMPLOYMENT.Expenses $622,299 · revenue $73,707
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 03-0349316
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $596,576
- Income (IRS master file)
- $2,224,887
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,224,887 | $2,450,464 | $596,576 | XML |
| 990 | December 2024 | $2,248,362 | $2,298,435 | $1,064,231 | XML |
| 990 | December 2023 | $2,131,612 | $1,863,264 | $1,023,197 | XML |
| 990 | December 2022 | $2,184,314 | $1,768,152 | $613,342 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 03-0349316).
Questions about LEGAL SERVICES LAW LINE OF VERMONT INC
- What is the EIN of LEGAL SERVICES LAW LINE OF VERMONT INC?
- The employer identification number (EIN) of LEGAL SERVICES LAW LINE OF VERMONT INC is 03-0349316.
- Is LEGAL SERVICES LAW LINE OF VERMONT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to LEGAL SERVICES LAW LINE OF VERMONT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGAL SERVICES LAW LINE OF VERMONT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEGAL SERVICES LAW LINE OF VERMONT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGAL SERVICES LAW LINE OF VERMONT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LEGAL SERVICES LAW LINE OF VERMONT INC?
- The 990 for the year ended December 31, 2025 names SAM ABEL-PALMER.
- Who are the officers and directors of LEGAL SERVICES LAW LINE OF VERMONT INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $116,987 (SAM ABEL-PALMER, EXECUTIVE DI).
- How much revenue does LEGAL SERVICES LAW LINE OF VERMONT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,224,887, expenses of $2,450,464 and total assets of $596,576 at year end.
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