Nonprofit · EIN 13-2936291
VOLUNTEER LAWYERS FOR THE ARTS INC
Tax-exempt · NEW YORK, NY 10019
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,624,073 | $1,499,413 | $124,660 | $3,147,628 | $691,820 | $2,455,808 |
| June 30, 2024 | 990 | $1,532,548 | $1,424,654 | $107,894 | $3,030,359 | $782,598 | $2,247,761 |
| June 30, 2023 | 990 | $1,703,407 | $1,288,577 | $414,830 | $2,908,508 | $851,426 | $2,057,082 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,468,510
- of which government grants
- $225,055
- Membership dues
- $65,973
- Program service revenue
- $106,630
- Investment income
- $48,929
- Other revenue
- $4
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $292,117
- Other salaries and wages
- $629,171
- Salaries, compensation and benefits (total)
- $1,129,812
- Professional fundraising fees
- $0
- Accounting fees
- $18,735
- Occupancy
- $124,136
- Travel
- $8,363
- Depreciation
- $6,647
- Program services (functional)
- $1,233,745
- Management and general (functional)
- $104,232
- Fundraising (functional)
- $161,436
Balance sheet and other
- Total assets, start of year
- $3,030,359
- Total assets, end of year
- $3,147,628
- Total liabilities, end of year
- $691,820
- Net assets, end of year
- $2,455,808
- Land, buildings and equipment
- $22,698
- Publicly traded securities
- $1,174,129
- Net assets without donor restrictions
- $2,269,863
- Net assets with donor restrictions
- $185,945
- Gross receipts
- $1,813,713
- Employees
- 7
- Volunteers
- 1,000
- Year formed
- 1969
- State of legal domicile
- NY
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN E WAGNER ESQ | EXECUTIVE DIRECTOR Officer | 40 | $277,867 | $21,066 |
| AMY A LEHMAN ESQ | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $190,800 | $22,632 |
| JAY COHEN ESQ | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CYNTHIA S ARATO ESQ | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DONNA ROSS DANIELS ESQ | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL E SALZMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD ALSOP ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD COPELAND ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CYNTHIA DAIGNAULT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET A DALE ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JONATHAN D DAVIS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN F DELANEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PRISCILLA FASORO ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICHOLAS GAGLIO ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GARY H GLASER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
22 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN G HAMILL ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| MARK P HANNAFEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL T HEYRICH ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| DANIEL ILAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| PALISA KELLEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| ELEANOR M LACKMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| RACHELLE L LAROCHE ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL C LASKY ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID LEICHTMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| DEIRDRE M MCDONALD ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| DOUGLAS R NEMEC ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| PETER R RIENECKER ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| JORDAN ROMANOFF ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL SCHAPER ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| ANDRES SERRANO | BOARD MEMBER Trustee or director | 1 | $0 |
| PRITESH P SHAH ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| SABRINA SILVERBERG ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| BARRY I SLOTNICK ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| ALISON I STEIN ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| PETER R STERN ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| JOSEPH C TEDESCHI ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| PAULA VIOLA ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN E WAGNER ESQ | EXECUTIVE DIRECTOR Officer | 40 | $268,837 | $22,519 |
| AMY A LEHMAN ESQ | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $179,186 | $24,556 |
| JAY COHEN ESQ | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CYNTHIA S ARATO ESQ | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DONNA ROSS DANIELS ESQ | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL E SALZMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD ALSOP ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD COPELAND ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CYNTHIA DAIGNAULT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET A DALE ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JONATHAN D DAVIS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN F DELANEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PRISCILLA FASORO ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICHOLAS GAGLIO ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TIMOTHY GILMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GARY H GLASER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUSTIN G HAMILL ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK P HANNAFEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL T HEYRICH ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DANIEL ILAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELEANOR M LACKMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL C LASKY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID LEICHTMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DEIRDRE M MCDONALD ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOUGLAS R NEMEC ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PETER R RIENECKER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL SCHAPER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANDRES SERRANO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PRITESH P SHAH ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SABRINA SILVERBERG ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BARRY I SLOTNICK ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALISON I STEIN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PETER R STERN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSEPH C TEDESCHI ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PAULA VIOLA ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 33 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN E WAGNER ESQ | EXECUTIVE DIRECTOR Officer | 40 | $257,470 | $19,815 |
| AMY A LEHMAN ESQ | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $167,283 | $21,152 |
| JAY COHEN ESQ | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CYNTHIA S ARATO ESQ | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DONNA ROSS DANIELS ESQ | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL E SALZMAN ESQ | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD ALSOP ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HARRY BALLAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD COPELAND ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CYNTHIA DAIGNAULT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET A DALE ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JONATHAN D DAVIS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN F DELANEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICHOLAS GAGLIO ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TIMOTHY GILMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GARY H GLASER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUSTIN G HAMILL ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK P HANNAFEY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL T HEYRICH ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DANIEL ILAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELEANOR M LACKMAN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL C LASKY ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DEIRDRE M MCDONALD ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOUGLAS R NEMEC ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PETER R RIENECKER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL SCHAPER ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANDRES SERRANO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PRITESH P SHAH ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SABRINA SILVERBERG ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BARRY I SLOTNICK ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALISON I STEIN ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSEPH C TEDESCHI ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PAULA VIOLA ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 729 7TH AVE STE 1401, NEW YORK, NY 10019-6891
- Principal officer (990 for 2024)
- KATHRYN E WAGNER ESQ, 729 7TH AVENUE 1401, NEW YORK, NY 10019
- Signed the 990
- JAY COHEN ESQ, CHAIR
- Phone
- (212) 319-2787
- Website
- WWW.VLANY.ORG
- Return prepared by
- LUTZ AND CARR CPAS LLP
Mission
VLA'S MISSION IS TO PROVIDE ACCESS TO DEDICATED LEGAL REPRESENTATION AND EDUCATION TO INDIVIDUAL ARTISTS AND ARTS AND CULTURAL ORGANIZATIONS (ACOS). FOCUSING ON NEW YORK STATE AND THE NEW YORK METROPOLITAN AREA, VLA STRIVES TO PROTECT THE LIVELIHOODS, BUSINESSES, AND CREATIVE WORKS OF THE ARTISTIC COMMUNITY. TO ACHIEVE THESE GOALS, VLA PROVIDES PRO BONO LEGAL REPRESENTATION TO LOW-INCOME INDIVIDUAL ARTISTS AND ACOS. VLA ALSO OFFERS EDUCATIONAL PROGRAMMING AND A RANGE OF OTHER SERVICES SUCH AS LEGAL COUNSELING, ADVOCACY, ALTERNATIVE DISPUTE RESOLUTION, AND TRAINING OF LAWYERS IN ARTS AND ENTERTAINMENT LAW.
Program accomplishments
- LEGAL SERVICES:VLA'S DEPARTMENT OF LEGAL SERVICES PROVIDES THE ARTS COMMUNITY WITH ACCESS TO SERVICES THROUGH LEGAL CLINICS AND IN-HOUSE CONSULTATIONS, WHERE ARTISTS AND ARTS AND CULTURAL ORGANIZATIONS (ACOS) CAN SEEK ADVICE ON ARTS-RELATED LEGAL ISSUES FROM VLA STAFF AND VOLUNTEER ATTORNEYS; AS WELL AS PRO BONO PLACEMENTS FOR LOW-INCOME ARTISTS AND ACOS WITH ONE OF APPROXIMATELY 1,000 VOLUNTEER ATTORNEYS.IN FY25, VLA PROVIDED MORE THAN 34,000 HOURS OF PRO BONO LEGAL WORK TO THE NEW YORK ARTS COMMUNITY. APPROXIMATELY 1,000 VOLUNTEER ATTORNEYS, 3 STAFF ATTORNEYS, AND 50 LAW STUDENT INTERNS AND LEGAL FELLOWS PROVIDED VITAL INFORMATION AND LEGAL COUNSELING TO THOUSANDS OF ARTISTS AND ACOS ON ISSUES AFFECTING THEIR ART.FOR EXAMPLE, VLA ATTORNEYS REVIEW A WIDE RANGE OF CONTRACTS INCLUDING GALLERY CONSIGNMENT AGREEMENTS, TALENT RELEASE AGREEMENTS, LICENSING AGREEMENTS FOR MUSICIANS AND FASHION DESIGNERS, AND COLLABORATION AGREEMENTS FOR CHOREOGRAPHERS. VLA ALSO ASSISTS ARTS ORGANIZATIONS SUCH AS DANCE AND THEATER COMPANIES WITH INCORPORATING AS NONPROFITS AND RECEIVING 501(C)(3) TAX-EXEMPT STATUS. VLA ATTORNEYS ALSO REPRESENT ARTISTS AND ACOS IN COPYRIGHT AND CONTRACTUAL DISPUTES BEFORE COURTS AND MEDIATORS.Expenses $885,172 · revenue $14,660
- EDUCATION:VLA EDUCATES INDIVIDUAL ARTISTS, ARTS PROFESSIONALS WITHIN ACOS, ATTORNEYS, STUDENTS, AND THE GENERAL PUBLIC ABOUT LEGAL AND BUSINESS ISSUES THAT AFFECT ARTISTS AND THEIR CREATIVE ENDEAVORS. CLASSES ARE OFTEN AN ARTIST'S FIRST EXPOSURE TO VLA. THEY PLAY A FUNDAMENTAL ROLE IN HELPING ARTISTS AND ACOS IDENTIFY IMPORTANT LEGAL AND BUSINESS ISSUES THEY FACE, AND TEACH THEM HOW TO PROTECT THEMSELVES AND THEIR ARTISTIC ENDEAVORS.VLA'S EDUCATION PROGRAMS ARE ALSO A VITAL RESOURCE FOR THE ARTS COMMUNITY AND THE LAWYERS WHO SERVE IT. IN FY25, VLA SERVED 1,435 ARTISTS, ARTS ORGANIZATIONS, ATTORNEYS, AND LAW STUDENTS THROUGH CLASSES, SEMINARS, PANEL DISCUSSIONS, AND WORKSHOPS FOR THE ARTS AND LEGAL COMMUNITIES. VLA'S EDUCATION PROGRAMMING ALSO INCLUDES INTERNSHIPS FOR LAW SCHOOL STUDENTS, PARTICIPATION IN PREPARING MATERIALS FOR LEGAL PUBLICATIONS, AND VOLUNTEER ATTORNEY TRAINING PROGRAMS.VLA'S HIGHLY SUCCESSFUL CORE CLASSES INCLUDE COPYRIGHT FOR ARTISTS, CONTRACT ESSENTIALS FOR ARTISTS, FOR PROFIT INCORPORATION, AND NONPROFIT INCORPORATION AND TAX-EXEMPT STATUS. VLA ALSO OFFERS CLASSES THAT ADDRESS SPECIFIC LEGAL ISSUES RELATED TO DIFFERENT CREATIVE DISCIPLINES SUCH AS CHOREOGRAPHY, CONTEMPORARY ART, DANCE, FASHION, FILMMAKING, MUSIC, PHOTOGRAPHY, AND THEATER. VLA'S COURSE CATALOG CONTINUES TO EVOLVE AS NEW LEGAL ISSUES EMERGE, WITH NEW CLASS OFFERINGS ON GENERATIVE AI, SOCIAL MEDIA, AND OTHER IN-DEMAND TOPICS ADDED IN THE LAST TWO YEARS.Expenses $348,573 · revenue $91,970
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 13-2936291
- 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
- 1978
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A900)
- Assets (IRS master file)
- $3,147,628
- Income (IRS master file)
- $1,813,713
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,624,073 | $1,499,413 | $3,147,628 | IRS |
| 990 | June 2024 | $1,532,548 | $1,424,654 | $3,030,359 | IRS |
| 990 | June 2023 | $1,703,407 | $1,288,577 | $2,908,508 | XML |
| 990 | June 2022 | $1,425,584 | $1,274,677 | $1,654,804 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 13-2936291).
Questions about VOLUNTEER LAWYERS FOR THE ARTS INC
- What is the EIN of VOLUNTEER LAWYERS FOR THE ARTS INC?
- The employer identification number (EIN) of VOLUNTEER LAWYERS FOR THE ARTS INC is 13-2936291.
- Is VOLUNTEER LAWYERS FOR THE ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to VOLUNTEER LAWYERS FOR THE ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VOLUNTEER LAWYERS FOR THE ARTS 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 VOLUNTEER LAWYERS FOR THE ARTS INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VOLUNTEER LAWYERS FOR THE ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of VOLUNTEER LAWYERS FOR THE ARTS INC?
- The 990 for the year ended June 30, 2025 names KATHRYN E WAGNER ESQ.
- Who are the officers and directors of VOLUNTEER LAWYERS FOR THE ARTS INC?
- The 990 for the year ended June 30, 2025 lists 37 people; 2 received compensation from the organization, the highest $277,867 (KATHRYN E WAGNER ESQ, EXECUTIVE DIRECTOR).
- How much revenue does VOLUNTEER LAWYERS FOR THE ARTS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,624,073, expenses of $1,499,413 and total assets of $3,147,628 at year end.
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