2026-08-17T13:37:23-04:00 2025-09-30 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-10-01 522309433 Friends Of The Legal Services Corporation % THOMAS SMEGAL FRIE 4155152660 107 KING AVE PIEDMONT CA 946101228 THOMAS SMEGAL CHAIRPERSON & TREAS. 4155152660 2026-08-17 true true ERIC M STRAUSS P00991844 2155462140 2026-08-17 2024 2025-03-06 01:10:19Z X THOMAS SMEGAL 107 KING AVE PIEDMONT DC 946101228 33065115 false X N/A X 2001 DC To promote the need for equal access to the justice system and provide legal assistance to those who cannot afford. Also, to raise and manage funds for Legal Services Corp. 10 10 1 10 0 0 1000 0 2175844 0 296 20566345 175724 37689 2352864 20604034 0 156 0 0 140564 189123 0 0 0 1607799 650294 1748363 839573 604501 19764461 9490946 29116391 227903 36909 9263043 29079482 SEE SCHEDULE O false false 468136 156 0 RAISE FUNDS AND OPERATE BUILDING TO PROVIDE A COST EFFECTIVE NATIONAL HEADQUARTERS FOR LEGAL SERVICES CORPORATION IN WASHINGTON, D.C. THE BUILDING WAS SOLD ON MAY 2, 2025. 468136 true false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false false 7 0 true 1 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true false false true false false DC X THOMAS SMEGAL 4155152660 107 KING AVE PIEDMONT CA 946101228 KENNETT MARSHALL EXECUTIVE DIRECTOR 35.0 0.0 X 147308 0 41539 THOMAS F SMEGAL CHAIRPERSON & TREASURER 1.0 0.0 X X 0 0 0 HULETT H ASKEW ESQ VICE CHAIRPERSON 1.0 0.0 X X 0 0 0 PROFESSOR PETER EDELMAN ESQ SECRETARY 1.0 0.0 X X 0 0 0 JOHN O'TOOLE ESQ DIRECTOR 1.0 0.0 X X 0 0 0 ANH TU ESQ DIRECTOR 1.0 0.0 X 0 0 0 147308 0 41539 1 false true false 0 0 0 388413 388413 0 0 312232 339013 -26781 0 -26781 -26781 32300000 12122068 20177932 20177932 20177932 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 64470 64470 64470 20604034 20604034 156 156 0 0 0 176772 176772 0 0 0 0 12351 12351 0 2055 1513 542 16098 11853 4245 0 0 0 43356 31861 11495 0 1523 1110 413 0 0 371820 273771 98049 0 0 0 0 0 197737 134837 62900 17705 13035 4670 UBIT INCOME TAX EXPENSE 0 839573 468136 371437 0 X 886288 576810 0 0 0 0 266747 0 0 0 0 0 0 0 0 0 24302 6727 0 0 8313609 0 0 28352234 0 0 0 0 0 0 0 180620 9490946 29116391 146057 36909 0 0 24079 0 0 0 0 0 0 0 0 0 0 0 57767 0 227903 36909 X 9263043 29079482 0 0 9263043 29079482 9490946 29116391 19764461 51978 X true true X true false X X X 1 LEGAL SERVICES CORP 521039060 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false false X true true Schedule A, Part IV, Section D, Line 2 A close and continuous working relationship is maintained with the supported organization through the current lease agreement and shared work location. Schedule A, Part IV, Section E, Line 2A Friends of Legal Services operates the building as its primary activity and rents the majority of the available space to Legal Services Corporation to assist in its mission. Schedule A, Part IV, Section E, Line 2B Legal Services would be forced to participate in rental operations and building maintenance if not for activities conducted on its behalf by Friends of the Legal Services. 0 0 X 20994012 51978 339013 390991 20603021 1013 1013 20604034 1177573 338000 338000 839573 839573 SCHEDULE D, PART X, LINE 2 FLSC IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER $509(A)(3) OF THE IRC. HOWEVER, INCOME FROM DEBT-FINANCED PROPERTY NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FLSC DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. FLSC DID NOT RECOGNIZE ANY TAX RELATED INTEREST AND PENALTIES FOR THE YEAR ENDED SEPTEMBER 30, 2025. SCHEDULE D, PART XI,LINE 2D $339,013 - RENTAL EXPENSES INCLUDED IN FUNCTIONAL EXPENSES OF FINANCIALS SCHEDULE D, PART XII, LINE 4B $1,013 - DIVIDEND INCOME INCLUDED IN FUNCTIONAL EXPENSES OF FINANCIALS SCHEDULE D, PART XII, LINE 2D $339,013 - RENTAL EXPENSES INCLUDED IN FUNCTIONAL EXPENSES OF FINANCIALS $ (1,013) - DIVIDEND INCOME INCLUDED IN FUNCTIONAL EXPENSES OF FINANCIALS --------- $338,000 X false X X false false false false false false false false false KENNETT MARSHALL EXECUTIVE DIRECTOR 147308 0 0 0 0 0 0 0 41539 0 188847 0 0 0 FORM 990, PART III, LINE 1 FLSC'S PURPOSE IS TO EDUCATE THE PUBLIC AS TO THE NEED FOR EQUAL ACCESS TO THE SYSTEM OF JUSTICE, THE NEED TO PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOSE WHO CANNOT AFFORD IT, AND THE NEED TO PROVIDE LEGAL COUNSEL TO THOSE WHO FACE AN ECONOMIC BARRIER TO ADEQUATE LEGAL COUNSEL. FLSC'S PURPOSE IS ALSO TO RAISE FUNDS TO PROVIDE SUPPORT FOR ALL ASPECTS OF THE LEGAL SERVICES CORPORATION'S ("LSC") MISSION, AND TO ACQUIRE, HOLD AND MANAGE ASSETS FOR USE BY LSC, WHERE DOING SO MAY RESULT IN LOWER COSTS OR GREATER EFFICIENCIES FOR LSC. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRPERSON WILL CONDUCT A REVIEW AND PROVIDE A COPY OF THE FINAL DRAFT FORM 990 TO THE BOARD MEMBERS BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12A, B & C ALL MEMBERS OF THE BOARD OF DIRECTORS, AS WELL AS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION, ARE REQUIRED TO SUBMIT THEIR CONFLICT-OF-INTEREST QUESTIONNAIRES ON AN ANNUAL BASIS. ANY CONFLICTS OF INTEREST THAT ARISE WILL BE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON PERFORMANCE AND IS VOTED UPON BY THE BOARD OF DIRECTORS AND SUBJECT TO DISCUSSION AND A FINAL VOTE BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONDUCTS RESEARCH INTO THE SALARIES OF COMPARABLE ORGANIZATIONS WHEN DECIDING UPON THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 FLSC'S GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION. LEGAL SERVICES CORPORATION 3333 K STREET NW 3RD FL WASHINGTON DC 20007 521039060 LEGAL ASSIST DC 501(C)(3) 7 NA false false false false false false false false false false true false false false false false false false false false