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Nonprofit · EIN 51-0198088

VIRGINIA LAW FOUNDATION

Tax-exempt · CHARLOTTESVLE, VA 22901

Financials

$5.7M$6.9M2023$6.4M$7M2024$7.9M$6.7M2025
Revenue Expenses · by fiscal year end
Financials of VIRGINIA LAW FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$7,913,812$6,710,151$1,203,661$27,990,132$1,301,940$26,688,192
December 31, 2024990$6,400,699$7,026,519-$625,820$25,183,987$1,869,147$23,314,840
December 31, 2023990$5,684,149$6,879,008-$1,194,859$24,660,606$1,624,450$23,036,156
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$170,586
Program service revenue
$5,030,699
Investment income
$1,545,575
Net gain from sales of assets
$910,636
Net income from sales of inventory
$276,369
Other revenue
$1,166,952

Expenses

Grants and similar amounts paid
$798,035
Compensation of officers, directors and key employees
$476,642
Other salaries and wages
$1,994,700
Salaries, compensation and benefits (total)
$3,250,661
Professional fundraising fees
$0
Accounting fees
$266,100
Occupancy
$88,854
Travel
$11,871
Depreciation
$279,584
Program services (functional)
$4,665,337
Management and general (functional)
$2,044,814

Balance sheet and other

Total assets, start of year
$25,183,987
Total assets, end of year
$27,990,132
Total liabilities, end of year
$1,301,940
Net assets, end of year
$26,688,192
Land, buildings and equipment
$1,374,909
Publicly traded securities
$24,864,999
Net assets without donor restrictions
$26,688,192
Gross receipts
$13,647,679
Employees
37
Volunteers
479
Year formed
1974
State of legal domicile
VA

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.

NameTitleHours / weekCompensationOther / benefits
ALISON C MARTINCEO
Officer
40$189,141$2,364
TERESA L MOORESECRETARY/INTERIM DIRECTOR
Trustee or director, Officer
40$131,482$39,644
KATIE ARATAVP OF MARKETING
Highest-paid employee
40$132,888$23,937
CHRISTINE REILLYDIRECTOR OF PUBLICATIONS
Highest-paid employee
40$124,591$23,305
TANYA MORRISOFFICE MANAGER
Highest-paid employee
40$118,502$23,877
CARA SCHNEIDERSENIOR DIRECTOR OF MARKETING
Highest-paid employee
40$105,288$20,224
TEKOI L DENTCHIEF FINANCIAL OFFICER/TREASURER
Officer
40$92,626$11,722
STACIE MERRIAMTREASURER
Trustee or director, Officer
40$44,250$0
STEPHEN E NOONAPRESIDENT
Trustee or director, Officer
10$0$0
ALAN S ANDERSONBOARD MEMBER
Trustee or director
2$0$0
DAVID J GOGALPRESIDENT-ELECT
Trustee or director, Officer
10$0$0
CAROLE H CAPSALISBOARD MEMBER
Trustee or director
2$0$0
EDWARD L WIENERVICE-PRESIDENT
Trustee or director, Officer
10$0$0
HENRY L CHAMBERS JRBOARD MEMBER
Trustee or director
2$0$0
COLLEEN M QUINNIMMEDIATE-PAST PRESIDENT
Trustee or director, Officer
2$0$0
14 more people on this return
NameTitleHours / weekCompensation
TREVOR S COXBOARD MEMBER
Trustee or director
2$0
DARIUS DAVENPORTBOARD MEMBER
Trustee or director
2$0
JEFFREY B HASSLERBOARD MEMBER
Trustee or director
2$0
BARBARA JOYNESBOARD MEMBER
Trustee or director
2$0
BRYAN SLAUGHTERBOARD MEMBER
Trustee or director
2$0
K LORRAINE LORDBOARD MEMBER
Trustee or director
2$0
JACQUELYN E STONEBOARD MEMBER
Trustee or director
2$0
DARREL TILLAR MASONBOARD MEMBER
Trustee or director
2$0
FARNAZ F THOMPSONBOARD MEMBER
Trustee or director
2$0
STEPHEN D OTEROBOARD MEMBER
Trustee or director
2$0
THOMAS M WOLFBOARD MEMBER
Trustee or director
2$0
ROBERT F REDMONDBOARD MEMBER
Trustee or director
2$0
ROSCOE C ROBERTSBOARD MEMBER
Trustee or director
2$0
THEOPHANI STAMOSBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 29 people
NameTitleHours / weekCompensationOther / benefits
RAYMOND WHITEEXECUTIVE DIRECTOR
Officer
40$273,394$36,693
TERESA L MOORESECRETARY
Trustee or director, Officer
40$117,072$29,792
KATIE ARATASr Director of Dev and Philanthropy
Highest-paid employee
40$111,598$16,630
TANYA MORRISEXEC ASSISTANT/DIR. OF SEMINARS
Highest-paid employee
40$109,478$17,336
CHRISTINE REILLYSENIOR PUBLICATIONS ATTORNEY
Highest-paid employee
40$108,055$16,717
STACIE M MERRIAMTREASURER
Officer
40$110,102$13,770
MARCY JARRYSr. Director of Finance / TREASURER
Officer
40$58,864$0
COLLEEN M QUINNPRESIDENT
Trustee or director, Officer
10$0$0
DAVID J GOGALVICE-PRESIDENT
Trustee or director, Officer
10$0$0
HON JANE MARUM ROUSHIMMEDIATE PAST PRESIDENT
Trustee or director, Officer
2$0$0
STEPHEN E NOONAPRESIDENT- ELECT
Trustee or director, Officer
10$0$0
ALAN S ANDERSONDIRECTOR
Trustee or director
2$0$0
BARBARA JOYNESDIRECTOR
Trustee or director
2$0$0
CAROLE H CAPSALISDIRECTOR
Trustee or director
2$0$0
CYNTHIA E HUDSONDIRECTOR
Trustee or director
2$0$0
DARIUS DAVENPORTDIRECTOR
Trustee or director
2$0$0
DARREL TILLAR MASONDIRECTOR
Trustee or director
2$0$0
EDWARD WEINERDIRECTOR
Trustee or director
2$0$0
FARNAZ F THOMPSONDIRECTOR
Trustee or director
2$0$0
HENRY L CHAMBERS JRDIRECTOR
Trustee or director
2$0$0
HENRY N WARE JRDIRECTOR
Trustee or director
2$0$0
J LEE E OSBORNEDIRECTOR
Trustee or director
2$0$0
JEFFERY B HASSLERDIRECTOR
Trustee or director
2$0$0
MARGARET A NELSONDIRECTOR
Trustee or director
2$0$0
ROBERT F REDMONDDIRECTOR
Trustee or director
2$0$0
ROSCOE C ROBERTSDIRECTOR
Trustee or director
2$0$0
STEPHEN D OTERODIRECTOR
Trustee or director
2$0$0
THEOPHANI STAMOSDIRECTOR
Trustee or director
2$0$0
THOMAS M WOLFDIRECTOR
Trustee or director
2$0$0
990 for the year ended December 31, 2023: 27 people
NameTitleHours / weekCompensationOther / benefits
RAYMOND D WHITEEXECUTIVE DIRECTOR
Officer
40$262,619$48,515
STACIE M MERRIAMTREASURER
Officer
40$126,109$23,564
TANYA MORRISEXEC ASSISTant/DIR. OF SEMINARS
Highest-paid employee
40$106,792$20,951
KATIE ARATASr Director of Dev and Philanthropy
Highest-paid employee
40$102,204$18,508
TERESA MOORESECRETARY
Officer
40$89,579$30,543
CHRIS REILLYSENIOR PUBLICATIONS ATTORNEY
Highest-paid employee
40$107,373$0
COLLEEN QUINNPRESIDENT-ELECT
Trustee or director, Officer
10$0$0
HON JANE ROUSHPRESIDENT
Trustee or director, Officer
5$0$0
JOHN MCGAVINIMMEDIATE PAST PRESIDENT
Trustee or director, Officer
2$0$0
STEPHEN NOONAVICE PRESIDENT
Trustee or director, Officer
10$0$0
BARBARA JOYNESDIRECTOR
Trustee or director
2$0$0
CAROLE CAPSALISDIRECTOR
Trustee or director
2$0$0
CYNTHIA E HUDSONDIRECTOR
Trustee or director
2$0$0
DARRELL TILLAR MASONDIRECTOR
Trustee or director
2$0$0
DAVID GOGALDIRECTOR
Trustee or director
2$0$0
EDWARD WEINERDIRECTOR
Trustee or director
2$0$0
FARNAZ F THOMPSONDIRECTOR
Trustee or director
2$0$0
HENRY CHAMBERS JRDIRECTOR
Trustee or director
2$0$0
HENRY N WARE JRDIRECTOR
Trustee or director
2$0$0
J LEE E OSBORNEDIRECTOR
Trustee or director
2$0$0
JEFFERY HASSLERDIRECTOR
Trustee or director
2$0$0
LAUREN ELLERMANDIRECTOR
Trustee or director
2$0$0
MARGARET NELSONDIRECTOR
Trustee or director
2$0$0
MARY ZINSNERDIRECTOR
Trustee or director
2$0$0
ROSCOE ROBERTSDIRECTOR
Trustee or director
2$0$0
STEPHEN OTERODIRECTOR
Trustee or director
2$0$0
THEO STAMOSDIRECTOR
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
105 WHITEWOOD RD, CHARLOTTESVLE, VA 22901-1613
Principal officer (990 for 2025)
DAVID J GOGAL
Signed the 990
DAVID J GOGAL, BOARD PRESIDENT
Phone
(434) 951-0061
Return prepared by
BROWN EDWARDS & COMPANY LLP

Mission

VIRGINIA LAW FOUNDATION'S MISSION IS TO PROMOTE THE RULE OF LAW, ACCESS TO JUSTICE AND LAW RELATED EDUCATION

990 for the year ended December 31, 2025

Program accomplishments

  • THE VIRGINIA LAW FOUNDATION MADE GRANTS IN SUPPORT OF PROJECTS THAT (1) PROVIDE SERVICES TO IMPROVE THE ADMINISTRATION OF JUSTICE (2) PROVIDE LAW RELATED EDUCATION (3) PROMOTE UNDERSTANDING OF THE RULE OF LAW IN VIRGINIA (4) PROVIDE LEGAL SERVICES TO THE UNDERSERVED AND (5) PROVIDE PUBLIC SERVICE INTERNSHIPS FOR VIRGINIA LAW STUDENTS. THE VIRGINIA LAW FOUNDATION ALSO PROVIDES LEGAL EDUCATION TRAINING AND PUBLICATIONS.
    Expenses $4,665,337 · grants $798,035 · revenue $6,197,651

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
51-0198088
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1976
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$27,990,132
Income (IRS master file)
$13,647,679

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$7,913,812$6,710,151$27,990,132XML
990December 2024$6,400,699$7,026,519$25,183,987XML
990December 2023$5,684,149$6,879,008$24,660,606XML
990December 2022$4,087,286$6,261,430$24,242,933IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 51-0198088).

Questions about VIRGINIA LAW FOUNDATION

What is the EIN of VIRGINIA LAW FOUNDATION?
The employer identification number (EIN) of VIRGINIA LAW FOUNDATION is 51-0198088.
Is VIRGINIA LAW FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
Are donations to VIRGINIA LAW FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does VIRGINIA LAW FOUNDATION 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 VIRGINIA LAW FOUNDATION 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 VIRGINIA LAW FOUNDATION 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 VIRGINIA LAW FOUNDATION?
The 990 for the year ended December 31, 2025 names DAVID J GOGAL.
Who are the officers and directors of VIRGINIA LAW FOUNDATION?
The 990 for the year ended December 31, 2025 lists 29 people; 8 received compensation from the organization, the highest $189,141 (ALISON C MARTIN, CEO).
How much revenue does VIRGINIA LAW FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $7,913,812, expenses of $6,710,151 and total assets of $27,990,132 at year end.

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