Nonprofit · EIN 85-1024198
LEGAL PRIORITIES INC
Tax-exempt · BOSTON, MA 02109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $7,852,814 | $2,055,293 | $5,797,521 | $6,055,978 | $32,512 | $6,023,466 |
| December 31, 2023 | 990 | $963,314 | $1,116,668 | -$153,354 | $262,034 | $36,089 | $225,945 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $7,701,541
- Program service revenue
- $151,273
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $87,500
- Compensation of officers, directors and key employees
- $221,826
- Other salaries and wages
- $666,316
- Salaries, compensation and benefits (total)
- $1,066,520
- Professional fundraising fees
- $0
- Accounting fees
- $43,193
- Occupancy
- $59,032
- Travel
- $132,031
- Depreciation
- $19,025
- Program services (functional)
- $1,404,604
- Management and general (functional)
- $616,349
- Fundraising (functional)
- $34,340
Balance sheet and other
- Total assets, start of year
- $262,034
- Total assets, end of year
- $6,055,978
- Total liabilities, end of year
- $32,512
- Net assets, end of year
- $6,023,466
- Land, buildings and equipment
- $60,248
- Net assets without donor restrictions
- $6,023,466
- Gross receipts
- $7,852,814
- Employees
- 10
- Volunteers
- 13
- Year formed
- 2020
- State of legal domicile
- MA
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 |
|---|---|---|---|---|
| CHRISTOPH WINTER | PRESIDENT Trustee or director, Officer | 30 | $192,500 | $0 |
| SUZANNE VAN ARSDALE | RESEARCH MANAGER Highest-paid employee | 40 | $134,581 | $21,789 |
| CHARLES BULLOCK | RESEARCH FELLOW Highest-paid employee | 40 | $121,000 | $15,112 |
| CULLEN O'KEEFE | DIRECTOR OF RESEARCH Highest-paid employee | 40 | $100,189 | $5,209 |
| ERIC MARTINEZ | TREASURER Trustee or director, Officer | 1 | $15,390 | $0 |
| ALFREDO PARRA | CHIEF OF STAFF (THRU MAY) Officer | 40 | $13,936 | $0 |
| JONAS SCHUETT | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT TRAGER | DIRECTOR (FROM APRIL) Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHIJS MASS | SENIOR RESEARCH FELLOW Highest-paid employee | 40 | $118,002 | $0 |
| ALFREDO PARRA | CHIEF OF STAFF Officer | 40 | $82,494 | $9,057 |
| CHRISTOPH WINTER | PRESIDENT Trustee or director, Officer | 30 | $75,229 | $0 |
| ERIC MARTINEZ | TREASURER Trustee or director, Officer | 10 | $16,659 | $0 |
| JONAS SCHUETT | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| CULLEN O'KEEFE | DIRECTOR (THRU SEPT 2023) Trustee or director | 5 | $0 | $0 |
| JADE LEUNG | DIRECTOR (THRU SEPT 2023) Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6 LIBERTY SQ, BOSTON, MA 02109-5800
- Principal officer (990 for 2024)
- ERIC MARTINEZ, 6 LIBERTY SQUARE 6079, BOSTON, MA 02109
- Signed the 990
- ERIC MARTINEZ, TREASURER
- Phone
- (321) 233-3311
- Website
- LAW-AI.ORG
- Return prepared by
- WEGNER CPAS LLP
Mission
THE INSTITUTE FOR LAW & AI (LAWAI) IS AN INDEPENDENT THINK TANK THAT RESEARCHES AND ADVISES ON THE LEGAL CHALLENGES POSED BY ARTIFICIAL INTELLIGENCE. WE BELIEVE THAT SOUND LEGAL ANALYSIS WILL PROMOTE SECURITY, WELFARE, AND THE RULE OF LAW.
Program accomplishments
- RESEARCH: WE PUBLISHED 7 RESEARCH ARTICLES, 2 POLICY REPORTS, 1 COMMENTARY, AND 4 SHORTER BLOG PIECES ON OUR WEBSITE.Expenses $1,151,212 · revenue $151,273
- OUTREACH: WE RAN OUR ANNUAL SUMMER RESEARCH FELLOWSHIP WITH 9 FELLOWS FOCUSED ON ARTIFICIAL INTELLIGENCE.Expenses $218,716 · grants $87,500
- ADVISORY: WE ADVISED POLICYMAKERS, CIVIL SOCIETY ORGANIZATIONS, AND INDUSTRY ON QUESTIONS WITHIN OUR AREAS OF EXPERTISE.Expenses $34,676
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
- 85-1024198
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $6,055,978
- Income (IRS master file)
- $7,852,814
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $7,852,814 | $2,055,293 | $6,055,978 | IRS |
| 990 | December 2023 | $963,314 | $1,116,668 | $262,034 | XML |
| 990 | December 2022 | $1,458,617 | $1,144,643 | $792,627 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 85-1024198).
Questions about LEGAL PRIORITIES INC
- What is the EIN of LEGAL PRIORITIES INC?
- The employer identification number (EIN) of LEGAL PRIORITIES INC is 85-1024198.
- Is LEGAL PRIORITIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to LEGAL PRIORITIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGAL PRIORITIES 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 PRIORITIES INC 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 LEGAL PRIORITIES INC 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 LEGAL PRIORITIES INC?
- The 990 for the year ended December 31, 2024 names ERIC MARTINEZ.
- Who are the officers and directors of LEGAL PRIORITIES INC?
- The 990 for the year ended December 31, 2024 lists 8 people; 6 received compensation from the organization, the highest $192,500 (CHRISTOPH WINTER, PRESIDENT).
- How much revenue does LEGAL PRIORITIES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $7,852,814, expenses of $2,055,293 and total assets of $6,055,978 at year end.
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