Nonprofit · EIN 59-1797499
THREE RIVERS LEGAL SERVICES INC
Tax-exempt · GAINESVILLE, FL 32601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,133,343 | $7,070,015 | $63,328 | $4,764,922 | $2,713,484 | $2,051,438 |
| December 31, 2024 | 990 | $5,750,469 | $5,742,539 | $7,930 | $3,712,595 | $1,724,485 | $1,988,110 |
| December 31, 2023 | 990 | $5,613,522 | $4,714,610 | $898,912 | $3,773,460 | $1,793,280 | $1,980,180 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,997,647
- of which government grants
- $6,886,886
- Program service revenue
- $65,310
- Investment income
- $64,356
- Net income from fundraising events
- $1,856
- Other revenue
- $6,030
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $469,970
- Other salaries and wages
- $4,232,953
- Salaries, compensation and benefits (total)
- $5,834,348
- Professional fundraising fees
- $0
- Accounting fees
- $39,600
- Occupancy
- $236,714
- Travel
- $184,194
- Depreciation
- $77,920
- Program services (functional)
- $5,231,418
- Management and general (functional)
- $1,777,956
- Fundraising (functional)
- $60,641
Balance sheet and other
- Total assets, start of year
- $3,712,595
- Total assets, end of year
- $4,764,922
- Total liabilities, end of year
- $2,713,484
- Net assets, end of year
- $2,051,438
- Land, buildings and equipment
- $1,681,413
- Net assets without donor restrictions
- $2,028,256
- Net assets with donor restrictions
- $23,182
- Gross receipts
- $7,156,107
- Employees
- 81
- Volunteers
- 178
- Year formed
- 1977
- State of legal domicile
- FL
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 |
|---|---|---|---|---|
| DONNA S MACRAE | EXECUTIVE DIRECTOR Officer | 40 | $177,769 | $23,869 |
| DANIEL LEITTEN | DIRECTOR OF FINANCE Officer | 40 | $139,477 | $26,558 |
| MELISSA LONG | HUMAN RESOURCES DIRECTOR Highest-paid employee | 40 | $123,808 | $8,221 |
| AIMEE JACKSON | SENIOR STAFF ATTORNEY Highest-paid employee | 40 | $113,165 | $18,066 |
| JAMES LEMIEUX | CONSUMER LAW PROJECT MANAG Highest-paid employee | 40 | $111,998 | $16,372 |
| MARGERY WOLF | PROJECT MANAGER Highest-paid employee | 40 | $111,318 | $12,806 |
| JEFFREY CONNER | STAFF ATTORNEY Highest-paid employee | 40 | $101,898 | $21,532 |
| LATONYA LIPSCOMB-SMITH | PROJECT MANAGER Highest-paid employee | 40 | $100,554 | $18,649 |
| SAMANTHA HOWELL | PRO BONO DIRECTOR Highest-paid employee | 40 | $105,346 | $12,574 |
| RACHEL RALL-GELWICKS | PROJECT MANAGER Highest-paid employee | 40 | $103,885 | $12,911 |
| HEIDI KEMPH | BOARD MEMBER Trustee or director, Officer | 1 | $96,053 | $6,245 |
| KATHERINE WAGNER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EUNICE BARNUM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TAMMY ARNOLD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LATONYA STAR PORTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAWN VALLEJOS-NICHOLS ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| WILLIAM P GALIONE ESQ | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| VANESSA HENRY | BOARD MEMBER Trustee or director | 1 | $0 |
| SUSAN MIKOLAITIS | BOARD MEMBER Trustee or director | 1 | $0 |
| IRIS MOODY | BOARD MEMBER Trustee or director | 1 | $0 |
| CYNTHIA CRAWFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| MELANIE YONGE | TREASURER Trustee or director, Officer | 1 | $0 |
| VIVIAN WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLEN VINCENT | BOARD MEMBER Trustee or director | 1 | $0 |
| MINERVA VAZQUEZ-SANTIAGO | BOARD MEMBER THRU 12/25 Trustee or director | 1 | $0 |
| ELIZABETH BRINSON | BOARD MEMBER THRU 8/25 Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DONNA S MACRAE | EXECUTIVE DIRECTOR Officer | 40 | $164,897 | $22,389 |
| DANIEL LEITTEN | DIRECTOR OF FINANCE Officer | 40 | $117,049 | $18,987 |
| JAMES LEMIEUX | CONSUMER LAW PROJECT MANAGER Highest-paid employee | 40 | $107,722 | $15,645 |
| MIKEL BRADLEY-HARMAN | MANAGING ATTORNEY Highest-paid employee | 40 | $104,215 | $15,838 |
| MELISSA LONG | HUMAN RESOURCES DIRECTOR Highest-paid employee | 40 | $112,426 | $5,995 |
| AIMEE JACKSON | SENIOR STAFF ATTORNEY Highest-paid employee | 40 | $100,508 | $17,161 |
| HEIDI KEMPH | DEPUTY DIRECTOR Officer | 40 | $100,266 | $14,086 |
| SAMANTHA HOWELL | PRO BONO DIRECTOR Highest-paid employee | 40 | $100,492 | $9,470 |
| KATHERINE WAGNER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EUNICE BARNUM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TAMMY ARNOLD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LATONYA STAR PORTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DAWN VALLEJOS-NICHOLS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILLIAM P GALIONE ESQ | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| VANESSA HENRY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SUSAN MIKOLAITIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| IRIS MOODY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MINERVA VAZQUEZ SANTIAGO | BOARD MEMEBER Trustee or director | 1 | $0 | $0 |
| ELIZABETH BRINSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CYNTHIA CRAWFORD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MELANIE YONGE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| VIVIAN WILLIAMS | BOARD MEMBER BEG 4/24 Trustee or director | 1 | $0 | $0 |
| KELLEN VINCENT | BOARD MEMBER BEG 4/24 Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DONNA S MACRAE | DEPUTY DIREC Highest-paid employee | 40 | $133,497 | $21,345 |
| WALTER A WISZ | EXECUTIVE DI Officer | 40 | $122,454 | $7,545 |
| TAMMY ARNOLD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EUNICE BARNUM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELIZABETH BRINSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CYNTHIA CRAWFORD | BOARD MEM BE Trustee or director | 1 | $0 | $0 |
| AMBER DONLEY ESQ | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| DAWN VALLEJOS-NICHOLS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROGER W CRUCE ESQ | TREASURER TH Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM P GALIONE ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| VANESSA HENRY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HEIDI KEMPH | BOARD MEM BE Trustee or director | 1 | $0 | $0 |
| JOHN J KENDRON | BOARD MEM TH Trustee or director | 1 | $0 | $0 |
| SUSAN MIKOLAITIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| IRIS MOODY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR PAUL ORTIZ PHD | BOARD MEM TH Trustee or director | 1 | $0 | $0 |
| LATONYA STAR PORTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MINERVA VAZQUEZ SANTIAGO | BOARD MEMEBE Trustee or director | 1 | $0 | $0 |
| KATHERINE WAGNER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MELANIE YONGE | TREASURER BE Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1000 NE 16TH AVE BLDG I, GAINESVILLE, FL 32601-4546
- Principal officer (990 for 2025)
- KATHERINE WAGNER, 1000 NE 16TH AVE BLDG I, GAINESVILLE, FL 326014541
- Signed the 990
- KATHERINE WAGNER, PRESIDENT
- Phone
- (352) 372-0519
- Website
- WWW.TRLS.ORG
- Return prepared by
- PURVIS GRAY & COMPANY LLP
Mission
THREE RIVERS LEGAL SERVICES, INC. IS A NON-PROFIT LAW FIRM PROVIDING FREE LEGAL HELP WITH OFFICES IN GAINESVILLE, JACKSONVILLE, LAKE CITY, AND FERNANDINA BEACH, FLORIDA. WE ARE DEDICATED TO THE PROVISION OF QUALITY LEGAL ASSISTANCE TO THE POOR, ABUSED, DISABLED AND ELDERLY, AND TO EMPOWERMENT THROUGH PREVENTIVE LEGAL EDUCATION. WE PROVIDE FREE CIVIL LEGAL HELP TO LOW INCOME FAMILIES IN SEVENTEEN COUNTIES WITH FOUR OFFICES.
Program accomplishments
- THREE RIVERS LEGAL SERVICES, INC'S SOLE PROGRAM IS TO PROVIDE LEGAL SERVICES TO LOW INCOME AND VULNERABLE CLIENTS THROUGH IN-HOUSE ATTORNEYS OR PRIVATE ATTORNEYS (THROUGH PRO-BONO PROGRAMS).Expenses $5,231,418 · revenue $65,310
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
- 59-1797499
- 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
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,764,922
- Income (IRS master file)
- $7,156,107
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,133,343 | $7,070,015 | $4,764,922 | XML |
| 990 | December 2024 | $5,750,469 | $5,742,539 | $3,712,595 | XML |
| 990 | December 2023 | $5,613,522 | $4,714,610 | $3,773,460 | XML |
| 990 | December 2022 | $4,235,799 | $4,221,475 | $2,464,282 | 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 59-1797499).
Questions about THREE RIVERS LEGAL SERVICES INC
- What is the EIN of THREE RIVERS LEGAL SERVICES INC?
- The employer identification number (EIN) of THREE RIVERS LEGAL SERVICES INC is 59-1797499.
- Is THREE RIVERS LEGAL SERVICES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to THREE RIVERS LEGAL SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THREE RIVERS LEGAL SERVICES 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 THREE RIVERS LEGAL SERVICES 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 THREE RIVERS LEGAL SERVICES 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 THREE RIVERS LEGAL SERVICES INC?
- The 990 for the year ended December 31, 2025 names KATHERINE WAGNER.
- Who are the officers and directors of THREE RIVERS LEGAL SERVICES INC?
- The 990 for the year ended December 31, 2025 lists 26 people; 11 received compensation from the organization, the highest $177,769 (DONNA S MACRAE, EXECUTIVE DIRECTOR).
- How much revenue does THREE RIVERS LEGAL SERVICES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,133,343, expenses of $7,070,015 and total assets of $4,764,922 at year end.
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