Nonprofit · EIN 86-0166615
COMMUNITY LEGAL SERVICES
Tax-exempt · PHOENIX, AZ 85003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $11,250,750 | $11,336,441 | -$85,691 | $9,336,782 | $5,602,166 | $3,734,616 |
| December 31, 2024 | 990 | $11,116,194 | $11,056,927 | $59,267 | $8,935,581 | $5,115,145 | $3,820,436 |
| December 31, 2023 | 990 | $11,307,440 | $9,683,886 | $1,623,554 | $7,298,019 | $3,537,527 | $3,760,492 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,030,171
- of which government grants
- $9,303,739
- Program service revenue
- $3,738
- Investment income
- $204,921
- Other revenue
- $11,920
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $512,077
- Other salaries and wages
- $6,843,273
- Salaries, compensation and benefits (total)
- $9,427,498
- Professional fundraising fees
- $0
- Accounting fees
- $24,050
- Occupancy
- $440,852
- Travel
- $70,441
- Depreciation
- $101,602
- Program services (functional)
- $9,113,283
- Management and general (functional)
- $1,885,391
- Fundraising (functional)
- $337,767
Balance sheet and other
- Total assets, start of year
- $8,935,581
- Total assets, end of year
- $9,336,782
- Total liabilities, end of year
- $5,602,166
- Net assets, end of year
- $3,734,616
- Land, buildings and equipment
- $864,804
- Publicly traded securities
- $3,394
- Net assets without donor restrictions
- $2,998,372
- Net assets with donor restrictions
- $736,244
- Gross receipts
- $11,250,750
- Employees
- 98
- Volunteers
- 252
- Year formed
- 1953
- State of legal domicile
- AZ
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 |
|---|---|---|---|---|
| SHARON SERGENT | EXECUTIVE DIRECTOR Officer | 43.1 | $155,505 | $24,233 |
| TIMOTHY FINN | DEPUTY DIRECTOR Officer | 41.8 | $137,013 | $24,233 |
| PAMELA BRIDGE | LITIGATION DIRECTOR Highest-paid employee | 41.9 | $147,640 | $10,405 |
| JEFF KATZ | MANAGING ATTORNEY Highest-paid employee | 41.6 | $124,437 | $31,844 |
| LEESA BOWMAN | FINANCE DIRECTOR Officer | 41.6 | $132,952 | $22,556 |
| RONI TROPPER | MANAGING ATTORNEY Highest-paid employee | 40.1 | $131,318 | $22,351 |
| PATRICIA A MADSEN | MANAGING ATTORNEY Highest-paid employee | 40.5 | $130,537 | $22,249 |
| MARTIN COLEMAN | MANAGING ATTORNEY Highest-paid employee | 41.5 | $145,540 | $5,828 |
| GERALD RICHARD | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| FRED BREEDLOVE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CARY L LACKEY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| YVETTE KINSEY | PAST-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOSH TESORIERO | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| VELVA MOSES-THOMPSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DIANA SOLORIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
15 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VANESSA MORALES | DIRECTOR Trustee or director | 1 | $0 |
| MAX COVIL | DIRECTOR Trustee or director | 1 | $0 |
| TRACY ESSIG | DIRECTOR Trustee or director | 1 | $0 |
| ANNETTE COX SANDOVAL | DIRECTOR Trustee or director | 1 | $0 |
| BARBARA SULLIVAN | DIRECTOR Trustee or director | 1 | $0 |
| LAVONNA LICK | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTINE BAIRD | DIRECTOR Trustee or director | 1 | $0 |
| KATYA LANCERO NORRIS | DIRECTOR Trustee or director | 1 | $0 |
| MELINDA WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| LINDA TIVORSAK BIRD | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS THURSTON | DIRECTOR Trustee or director | 1 | $0 |
| TAYLOR NELSON | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW JACOB | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM FURNISH | DIRECTOR Trustee or director | 1 | $0 |
| DANNY INGLESE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHARON SERGENT | EXECUTIVE DIRECTOR Officer | 43.1 | $158,859 | $22,910 |
| TIMOTHY FINN | DEPUTY DIRECTOR Officer | 41.8 | $123,247 | $39,422 |
| JEFF KATZ | MANAGING ATTORNEY Highest-paid employee | 41.6 | $121,773 | $32,264 |
| LEWIS LIEBLER | MANAGING ATTORNEY Highest-paid employee | 41.5 | $116,699 | $25,446 |
| JANIS VILLALPANDO | STAFF ATTORNEY Highest-paid employee | 40.1 | $118,926 | $18,891 |
| PAMELA BRIDGE | LITIGATION DIRECTOR Highest-paid employee | 41.9 | $128,404 | $9,275 |
| LEESA BOWMAN | FINANCE DIRECTOR Officer | 41.6 | $114,913 | $19,830 |
| CAROL PARK ADEN | STAFF ATTORNEY Highest-paid employee | 40.5 | $121,190 | $6,563 |
| JOSH TESORIERO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VELVA MOSES-THOMPSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DIANA SOLORIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VANESSA MORALES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAX COVIL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TRACY ESSIG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANNETTE COX SANDOVAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARBARA SULLIVAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAVAONNA LICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTINE BAIRD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATYA LANCERO NORRIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELINDA WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LINDA TIVORSAK BIRD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS THURSTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TAYLOR NELSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERALD RICHARD | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| FRED BREEDLOVE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CARY L LACKEY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| YVETTE KINSEY | PAST-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 31 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHARON SERGENT | EXECUTIVE DIRECTOR Officer | 43.1 | $159,341 | $22,299 |
| PAMELA BRIDGE | LITIGATION DIRECTOR Officer | 41.9 | $135,081 | $12,875 |
| LEESA BOWMAN | FINANCE DIRECTOR Officer | 41.6 | $119,470 | $19,219 |
| PATRICIA MADSEN | MANAGING ATTORNEY Highest-paid employee | 41.5 | $116,715 | $19,873 |
| JEFFREY KATZ | MANAGING ATTORNEY Highest-paid employee | 40.5 | $117,010 | $18,787 |
| RONI TROPPER | VOLUNTEER LAWYERS PROGRAM DI Officer | 41.6 | $102,256 | $30,487 |
| JOHN TURNER | TEAP PROGRAM DIRECTOR Officer | 45.3 | $120,448 | $11,720 |
| DINA NORWOOD | MANAGING ATTORNEY Highest-paid employee | 40.1 | $106,573 | $15,730 |
| MARTIN COLEMAN | MANAGING ATTORNEY Highest-paid employee | 41.8 | $103,770 | $10,600 |
| CAROL PARK ADEN | STAFF ATTORNEY Highest-paid employee | 40.6 | $103,458 | $9,301 |
| VANESSA MORALES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTINE BAIRD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TIMOTHY MYERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DIANA S SOLORIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS P THURSTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARBARA SULLIVAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FLOR VILLAVICENCIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAVONNA LICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELINDA WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSHUA TESORIERO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAUREN BOSTICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAX H COVIL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LISA BIVENS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARY L LACKEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANNETTE COX SANDOVAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANGELA NAPPER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| YVETTE B KINSEY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| K ROYAL | PAST TREASURER Officer | 1 | $0 | $0 |
| FRED BREEDLOVE | VICE-PRESIDENT Officer | 1 | $0 | $0 |
| GERALD P RICHARD II | SECRETARY Officer | 1 | $0 | $0 |
| JENNIFER H TETREAULT | PAST-PRESIDENT Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 305 S 2ND AVE, PHOENIX, AZ 85003-2402
- In care of
- % LEESA BOWMAN
- Signed the 990
- LEESA BOWMAN, FINANCE DIRECTOR
- Phone
- (602) 258-3434
- Website
- WWW.CLSAZ.ORG
- Return prepared by
- SNYDER & BROWN CPAS PLLC
Mission
COMMUNITY LEGAL SERVICES IS A NON-PROFIT LAW FIRM COMMITTED TO INCREASING FAIRNESS IN THE CIVIL JUSTICE SYSTEM BY ADVOCATING, LITIGATING, AND EDUCATING ON BEHALF OF ARIZONAS MOST UNDERSERVED COMMUNITIES.
Program accomplishments
- IN 2025, COMMUNITY LEGAL SERVICES (CLS) PROVIDED CIVIL LEGAL SERVICES TO 5,385 INDIVIDUAL CLIENTS, WHICH DIRECTLY IMPACTED 12,895 FAMILY/HOUSEHOLD MEMBERS. LEFT UNRESOLVED, THESE CIVIL ISSUES WOULD RESULT IN HOMELESSNESS, CONTINUED ABUSE AND DOMESTIC VIOLENCE, LOSS OF LIMITED INCOME DUE TO CONSUMER FRAUD AND ILLEGAL EMPLOYMENT PRACTICES, LACK OF HEALTH CARE AND THE RIGHT TO PUBLIC SCHOOL EDUCATION FOR CHILDREN WITH DISABILITIES WOULD HAVE ESCALATED. CLS ALSO SHARED INFORMATION AND RESOURCES WITH APPROXIMATELY 25,000 PERSONS THROUGH COMMUNITY OUTREACH AND EDUCATION OPPORTUNITIES THROUGHOUT OUR FIVE COUNTY SERVICE AREA. CLS VOLUNTEER LAWYERS PROGRAM (VLP) PROVIDED CIVIL LEGAL ADVICE, BRIEF SERVICE, ASSISTANCE WITH SELF-ADVOCACY OR REPRESENTATION THROUGH PRIVATE ATTORNEYS WHO VOLUNTEER THEIR TIME AND SERVICES. CLS HAS ACCESS TO OVER 1,600 PRIVATE ATTORNEYS THROUGH OUR PRIVATE ATTORNEY INVOLVEMENT PROGRAM.Expenses $9,113,283
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
- 86-0166615
- 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
- 1954
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83Z)
- Assets (IRS master file)
- $9,336,782
- Income (IRS master file)
- $11,250,750
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $11,250,750 | $11,336,441 | $9,336,782 | IRS |
| 990 | December 2024 | $11,116,194 | $11,056,927 | $8,935,581 | IRS |
| 990 | December 2023 | $11,307,440 | $9,683,886 | $7,298,019 | XML |
| 990 | December 2022 | $9,557,116 | $9,383,732 | $4,003,467 | 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 86-0166615).
Questions about COMMUNITY LEGAL SERVICES
- What is the EIN of COMMUNITY LEGAL SERVICES?
- The employer identification number (EIN) of COMMUNITY LEGAL SERVICES is 86-0166615.
- Is COMMUNITY LEGAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1954.
- Are donations to COMMUNITY LEGAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY LEGAL SERVICES 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 COMMUNITY LEGAL SERVICES 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 COMMUNITY LEGAL SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of COMMUNITY LEGAL SERVICES?
- The 990 for the year ended December 31, 2025 lists 30 people; 8 received compensation from the organization, the highest $155,505 (SHARON SERGENT, EXECUTIVE DIRECTOR).
- How much revenue does COMMUNITY LEGAL SERVICES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $11,250,750, expenses of $11,336,441 and total assets of $9,336,782 at year end.
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All nonprofits in PHOENIX · Arizona · Crime and legal-related