Nonprofit · EIN 81-3859588
LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION
Also known as LAPPA
Tax-exempt · CHARLOTTESVLE, VA 22903
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,434,614 | $1,442,180 | -$7,566 | $111,748 | $111,276 | $472 |
| December 31, 2023 | 990 | $1,211,158 | $1,209,264 | $1,894 | $114,979 | $106,941 | $8,038 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,434,606
- of which government grants
- $1,330,138
- Program service revenue
- $0
- Investment income
- $8
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $420,738
- Other salaries and wages
- $547,160
- Salaries, compensation and benefits (total)
- $1,085,571
- Professional fundraising fees
- $0
- Accounting fees
- $19,750
- Occupancy
- $8,008
- Travel
- $27,530
- Program services (functional)
- $1,327,710
- Management and general (functional)
- $114,470
Balance sheet and other
- Total assets, start of year
- $114,979
- Total assets, end of year
- $111,748
- Total liabilities, end of year
- $111,276
- Net assets, end of year
- $472
- Net assets without donor restrictions
- $472
- Gross receipts
- $1,434,614
- Employees
- 8
- Volunteers
- 4
- Year formed
- 2016
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN WOODRUFF | ATTORNEY Highest-paid employee | 40 | $143,006 | $12,840 |
| SUSAN WEINSTEIN ESQ | PRESIDENT, CHAIR Trustee or director, Officer | 40 | $132,451 | $15,221 |
| SARAH KELSEY ESQ | CEO, VICE-CHAIR Trustee or director, Officer | 40 | $143,266 | $4,396 |
| HEATHER GRAY | ATTORNEY Highest-paid employee | 40 | $124,198 | $12,276 |
| JASMINE DALE | CFO, TREASURER Trustee or director, Officer | 40 | $121,748 | $3,656 |
| MICHAEL BARNES | DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRANDEE IZQUIERDO | DIRECTOR Trustee or director | 5 | $0 | $0 |
| AMELIA WALTON | DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRANDON WIELAND | DIRECTOR Trustee or director | 5 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUSAN WEINSTEIN ESQ | PRESIDENT Trustee or director, Officer | 40 | $133,163 | $12,006 |
| SARAH KELSEY ESQ | CEO Trustee or director, Officer | 40 | $138,144 | $4,144 |
| JONATHAN WOODRUFF | ATTORNEY Highest-paid employee | 40 | $127,452 | $8,785 |
| HEATHER GRAY | ATTORNEY Highest-paid employee | 40 | $119,882 | $11,170 |
| JASMINE DALE | CFO Trustee or director, Officer | 40 | $117,171 | $3,515 |
| MICHAEL BARNES | DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRANDEE IZQUIERDO | DIRECTOR Trustee or director | 5 | $0 | $0 |
| HONESTY LILLER | DIRECTOR Trustee or director | 5 | $0 | $0 |
| AMELIA WALTON | DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRANDON WIELAND | DIRECTOR Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1710 ALLIED ST STE 30, CHARLOTTESVLE, VA 22903-5334
- In care of
- % SARAH KELSEY
- Mailing address (990-N for 2018)
- 1598 GRAY FOX TRAIL, CHARLOTTESVILLE VA 22901
- Principal officer (990 for 2024)
- SARAH KELSEY ESQ, 1710 ALLIED STREET SUITE 30, CHARLOTTESVILLE, VA 22903
- Principal officer (990-N for 2018)
- Sarah Kelsey, 1598 GRAY FOX TRAIL, CHARLOTTESVILLE VA 22901
- Signed the 990
- SARAH KELSEY ESQ, CEO
- Phone
- (434) 252-3300
- Website
- www.legislativeanalysis.org
- Return prepared by
- HANTZMON WIEBEL LLP
Mission
TO CONDUCT LEGAL AND LEGISLATIVE RESEARCH AND ANALYSIS AND DRAFT LEGISLATION ON EFFECTIVE LAW AND POLICY IN THE AREAS OF PUBLIC SAFETY AND HEALTH, SUBSTANCE USE DISORDERS, AND THE CRIMINAL JUSTICE SYSTEM.
Program accomplishments
- LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION (LAPPA) CONDUCTS LEGAL AND LEGISLATIVE RESEARCH AND ANALYSIS AND DRAFTS MODEL LEGISLATION TO ASSIST FEDERAL AND STATE LAWMAKERS, ATTORNEYS, JUDGES, HEALTH CARE PROFESSIONALS, AND OTHERS WHO WANT COMPREHENSIVE, FAIR, AND EFFECTIVE LAW POLICY RELATED TO SUBSTANCE USE DISORDERS AT THE INTERSECTION OF PUBLIC SAFETY AND PUBLIC HEALTH.Expenses $1,327,710
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 | Not 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
- 81-3859588
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I05)
- Assets (IRS master file)
- $111,748
- Income (IRS master file)
- $1,434,614
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,434,614 | $1,442,180 | $111,748 | IRS |
| 990 | December 2023 | $1,211,158 | $1,209,264 | $114,979 | XML |
| 990 | December 2022 | $1,468,081 | $1,468,250 | $293,701 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Sarah Kelsey | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-3859588).
Questions about LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION
- What is the EIN of LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION?
- The employer identification number (EIN) of LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION is 81-3859588.
- Is LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION 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 LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names SARAH KELSEY ESQ.
- Who are the officers and directors of LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 9 people; 5 received compensation from the organization, the highest $143,006 (JONATHAN WOODRUFF, ATTORNEY).
- How much revenue does LEGISLATIVE ANALYSIS AND PUBLIC POLICY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,434,614, expenses of $1,442,180 and total assets of $111,748 at year end.
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All nonprofits in CHARLOTTESVLE · Virginia · Crime and legal-related