Corporate Audit QA .docx

Office of Inspector General Legal Services Corporation 3333 K Street, NW, 3rd Floor Washington, DC 20007-3558 202.295.1660 www.oig.lsc.gov

1. The most recently published financial statement report is dated 2020. Would LSC please provide the most recent final financial statements/auditor’s report?

LSC’s FY 2022 Independent Auditor’s Report may be found in LSC’s 2022 Annual Report. LSC’s annual reports are published on their website, here: Annual Reports | LSC - Legal Services Corporation: America's Partner for Equal Justice

The 2022 Annual Report may be found here: 23-09-15 to LSC - Dropbox

2. Would LSC please provide the most recent 990? (The most recent version posted online is for fiscal year [FY] 2016).

Please find attached/embedded Adobe Acrobat Document of LSC’s FY22 Federal Tax Return – Form 990:

3. Would LSC please provide the FY 2023 audit’s level of effort (LOE)? As we understand that the audit may be currently ongoing, would LSC please provide the actual LOE for FY 2022 and an estimate for FY 2023?

The following is representative of the level of effort but not specific hours for a specific year.

4. Would LSC please provide the FY 2023 audit fees?

The existing contract cost for the FY 2023 audit is $61,431.55.

5. Would LSC please confirm whether the federal and non-profit experience requirements for the Partner/Principal and Manager/Supervisor professional classifications may met through a combination of resources (e.g., one manager/supervisor with non-profit experience and one manager/supervisor with federal experience)?

Yes, the federal and non-profit experience requirements may be met through a combination of resources for the team directly assigned to the engagement.

6. Would LSC please confirm that offerors should provide two (2) volumes consisting of: Volume I – Background and Technical Qualifications and Volume II – Price?

Yes. The Offeror should prove two volumes, one for technical qualifications and one for price.

7. The solicitation states that “[t]he Offeror shall include only resumes of staff to be assigned to the audits.” Would LSC please confirm that offerors may include resumes as an appendix to the technical volume?

Yes. Resumes may be included as appendices.

8. Given that LSC is requesting multiple volumes, would LSC please clarify which volume(s) is subject to the seven-page limit?

The technical proposal is limited to 7 pages. Price does not have a page limit.

9. The Request for Proposal states, “The proposal (exclusive of appendices) must be no longer than seven (7) pages long” (emphasis ours). Would LSC please confirm what information offerors should include in appendices? For example, may offerors include resumes, certifications, the peer review report, and proof of firm CPA licensure in the appendices?

Resumes, certificates, peer review report, proof of CPA licensure, references, and past performance reviews may all be included as appendices.

10. Given the amount of information required for offerors’ technical qualifications, if the seven-page limit is applicable to this volume, would LSC please consider increasing the page limit to 30 pages, in order to allow offerors to fully address the required items?

The background, description of prior auditing experience, staff qualifications, and project plan and approach should be no more than 7 pages. All other accompanying materials, including references, past performance descriptions, resumes, and certifications may be included in appendices.

image1.emf

Adobe Acrobat Document

Check if self-employed

OMB No. 1545-0047

Department of the Treasury Internal Revenue Service

Check if applicable:

Address change

Name change Initial return

Final return/ termin-ated Gross receipts $

Amended return Applica-tion pending

Are all subordinates included?

132001 12-09-21

Beginning of Current Year

Paid

Preparer

Use Only

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

| Do not enter social security numbers on this form as it may be made public. Open to Public Inspection| Go to www.irs.gov/Form990 for instructions and the latest information.

A For the 2021 calendar year, or tax year beginning and ending

B C D Employer identification number

E

G

H(a)

H(b)

H(c)

F Yes No

Yes No

I

J

K

Website: |

L M

7a

7b a b

A c ti vi e s o ve rn n

Prior Year Current Year

R u

E x p

End of Year

Sign

Here

For Paperwork Reduction Act Notice, see the separate instructions.

(or P.O. box if mail is not delivered to street address) Room/suite

)501(c)(3) 501(c) ( (insert no.) 4947(a)(1) or 527

|Corporation Trust Association OtherForm of organization: Year of formation: State of legal domicile:

N et ss et or Fu nd B al an ce

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Signature of officer Date

Type or print name and title

Date PTINPrint/Type preparer's name Preparer's signature

Firm's name Firm's EIN

Firm's address

Phone no.

Form

Name of organization

Doing business as

Number and street Telephone number

City or town, state or province, country, and ZIP or foreign postal code

Is this a group return for subordinates?Name and address of principal officer: ~~

If "No," attach a list. See instructions

Group exemption number |

Tax-exempt status:

Briefly describe the organization's mission or most significant activities:

Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.

Number of voting members of the governing body (Part VI, line 1a)

Number of independent voting members of the governing body (Part VI, line 1b)

Total number of individuals employed in calendar year 2021 (Part V, line 2a)

Total number of volunteers (estimate if necessary)

Total unrelated business revenue from Part VIII, column (C), line 12

Net unrelated business taxable income from Form 990-T, Part I, line 11

Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~

Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~Investment income (Part VIII, column (A), lines 3, 4, and 7d)

Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~

Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) ���

Grants and similar amounts paid (Part IX, column (A), lines 1-3)

Benefits paid to or for members (Part IX, column (A), line 4)

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)

Professional fundraising fees (Part IX, column (A), line 11e)

Total fundraising expenses (Part IX, column (D), line 25)

Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e)

Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)

Revenue less expenses. Subtract line 18 from line 12

Total assets (Part X, line 16)

Total liabilities (Part X, line 26)

Net assets or fund balances. Subtract line 21 from line 20

May the IRS discuss this return with the preparer shown above? See instructions ���������������������

LHA Form (2021)

Part I Summary

Signature BlockPart II

Return of Organization Exempt From Income Tax990 2021

** PUBLIC DISCLOSURE COPY **

OCT 1, 2021 SEP 30, 2022

LEGAL SERVICES CORPORATION

52-1039060

202-295-15003333 K STREET, NW

535,716,919.

WASHINGTON, DC 20007

XRONALD FLAGG

WWW.LSC.GOV

X 1974 DC

TO PROMOTE EQUAL ACCESS TO

0.

534,543,661.

148,705.

946,028.

69,209.

471,437,558. 535,707,603.

467,145,833.

23,720,950.

120,000.

504,955.

6,460,135.

471,846,242. 497,446,918.

-408,684. 38,260,685.

123,398,627. 127,393,004.

75,247,934. 40,981,626.

48,150,693. 86,411,378.

DEBORAH MOORE, CFO & TREASURER

P01345960ROBERT WILLIAMS

41-0746749CLIFTONLARSONALLEN LLP

901 NORTH GLEBE ROAD, SUITE 200

ARLINGTON, VA 22203 (571) 227-9500

X

SAME AS C ABOVE

JUSTICE IN OUR NATION AND TO PROVIDE (CONTINUE ON SCHEDULE O)

SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION

471,092,380.

99,320.

145,840.

100,018.

442,080,706.

21,941,429.

7,824,107.

ROBERT WILLIAMS 06/06/23

Code: Expenses $ including grants of $ Revenue $

Expenses $ including grants of $ Revenue $

132002 12-09-21

4a

4b

4c

4d

4e

Form 990 (2021) Page

Check if Schedule O contains a response or note to any line in this Part III ����������������������������

Briefly describe the organization's mission:

Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ?

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program services?

If "Yes," describe these changes on Schedule O.

Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.

Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

Other program services (Describe on Schedule O.)

Total program service expenses |

Form (2021)

Statement of Program Service AccomplishmentsPart III

THE CONGRESS OF THE UNITED STATES OF AMERICA, IN THE DECLARATION OF

PURPOSE OF THE LEGAL SERVICES CORPORATION ACT (LSC ACT), FOUND THAT

463,194,441. 448,747,027.

PROMOTES EQUAL ACCESS TO JUSTICE BY AWARDING BASIC FIELD GRANTS TO 132

LEGAL SERVICES CORPORATION 52-1039060

"THERE IS A NEED TO PROVIDE EQUAL ACCESS TO THE SYSTEM OF JUSTICE IN

OUR NATION FOR INDIVIDUALS WHO SEEK (CONTINUE ON SCHEDULE O)

BASIC FIELD GRANTS:

INDEPENDENT LEGAL AID ORGANIZATIONS SERVING EVERY COUNTY IN EVERY

STATE, THE DISTRICT OF COLUMBIA, AND THE U.S. TERRITORIES THROUGH A

COMPETITIVE GRANTS PROCESS.

5,326,232. 4,716,798.

EMERGENCY DISASTER RELIEF GRANTS:

PROVIDES FUNDING TO LSC-FUNDED ORGANIZATIONS PROVIDING SERVICES TO

SURVIVORS OF GOVERNMENT-DECLARED EMERGENCIES AND COORDINATING

PREPARATION EFFORTS FOR FUTURE NATURAL DISASTERS.

3,851,458. 3,731,328.

TECHNOLOGY INITIATIVE GRANTS:

LSC AWARDS TECHNOLOGY INITIATIVE GRANTS ON A COMPETITIVE BASIS ANNUALLY

TO GRANTEES TO EXPAND ACCESS TO JUSTICE THROUGH THE USE OF TECHNOLOGY.

482,850,644.

10,478,513. 9,950,680. 148,705.

10190606 131839 A206254 2021.05080 LEGAL SERVICES CORPORATIO A2062542

132003 12-09-21

Section 501(c)(3) organizations.

d f

11a

11b

11c

11d

11e

11f

12a

12b

14a

14b

20a

20b

If "Yes," complete Schedule A

Schedule B, Schedule of Contributors

If "Yes," complete Schedule C, Part I

If "Yes," complete Schedule C, Part II

If "Yes," complete Schedule C, Part III

If "Yes," complete Schedule D, Part I

If "Yes," complete Schedule D, Part II

If "Yes," complete

Schedule D, Part III

If "Yes," complete Schedule D, Part IV

If "Yes," complete Schedule D, Part V

If "Yes," complete Schedule D, Part VI

If "Yes," complete Schedule D, Part VII

If "Yes," complete Schedule D, Part VIII

If "Yes," complete Schedule D, Part IX

If "Yes," complete Schedule D, Part X

If "Yes," complete Schedule D, Part X

Schedule D, Parts XI and XII

If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional If "Yes," complete Schedule E

If "Yes," complete Schedule F, Parts I and IV

If "Yes," complete Schedule F, Parts II and IV

If "Yes," complete Schedule F, Parts III and IV

If "Yes," complete Schedule G, Part I.

If "Yes," complete Schedule G, Part II

If "Yes," complete Schedule G, Part III

If "Yes," complete Schedule H

If "Yes," complete Schedule I, Parts I and II

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?

Is the organization required to complete ? See instructions

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?

Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19?

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?

Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?

Did the organization maintain collections of works of art, historical treasures, or other similar assets?

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?

Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi endowments?

If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?

Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16?

Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16?

Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in

Part X, line 16?

Did the organization report an amount for other liabilities in Part X, line 25?

Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?

Did the organization obtain separate, independent audited financial statements for the tax year?

Was the organization included in consolidated, independent audited financial statements for the tax year?

Is the organization a school described in section 170(b)(1)(A)(ii)?

Did the organization maintain an office, employees, or agents outside of the United States?

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization?

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals?

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? See instructions ~~~~~~~~~~~~~~~~~~~~

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines

1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?

Did the organization operate one or more hospital facilities? ~~~~~~~~~~~~~~~~~

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~��������������

Part IV Checklist of Required Schedules

132004 12-09-21

24a

24b

24c

24d

25a

25b

28a

28b

28c

35a

35b

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations.

Section 501(c)(3) organizations.

Note:

1a

1b

1c

(continued)

If "Yes," complete Schedule I, Parts I and III

Schedule J

If "Yes," answer lines 24b through 24d and complete

Schedule K. If "No," go to line 25a

If "Yes," complete Schedule L, Part I

Schedule L, Part I

If "Yes," complete Schedule L, Part II

If "Yes," complete Schedule L, Part III

If

"Yes," complete Schedule L, Part IV

If "Yes," complete Schedule L, Part IV

"Yes," complete Schedule L, Part IV

If "Yes," complete Schedule M

If "Yes," complete Schedule M

If "Yes," complete Schedule N, Part I

Schedule N, Part II

If "Yes," complete Schedule R, Part I

If "Yes," complete Schedule R, Part II, III, or IV, and

Part V, line 1

If "Yes," complete Schedule R, Part V, line 2

If "Yes," complete Schedule R, Part V, line 2

If "Yes," complete Schedule R, Part VI

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on

Part IX, column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?

Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?

Did the organization engage in an excess benefit transaction with a disqualified person during the year?

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?

Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? ~~~~~~~~~~~~~

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? ~~~

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor?

A family member of any individual described in line 28a?

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b?

Did the organization receive more than $25,000 in non-cash contributions?

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?

Did the organization liquidate, terminate, or dissolve and cease operations?

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?

Was the organization related to any tax-exempt or taxable entity?

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)?

Did the organization make any transfers to an exempt non-charitable related organization?

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ~~~~~~~~

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?

All Form 990 filers are required to complete Schedule O �������������������������������

Check if Schedule O contains a response or note to any line in this Part V ���������������������������

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable ~~~~~~~~~~

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming

(gambling) winnings to prize winners? �������������������������������������������

Part IV Checklist of Required Schedules

Part V Statements Regarding Other IRS Filings and Tax Compliance

132005 12-09-21

2a

2b

3a

3b

5a

5b

5c

6a

6b

7c

7e

7f

7g

7h

9a

9b

Organizations that may receive deductible contributions under section 170(c).

g h

7d

Sponsoring organizations maintaining donor advised funds.

Sponsoring organizations maintaining donor advised funds.

Section 501(c)(7) organizations.

10a

10b

Section 501(c)(12) organizations.

Section 4947(a)(1) non-exempt charitable trusts. 12a

Section 501(c)(29) qualified nonprofit health insurance issuers.

13a

13b

13c

14a

14b

Section 501(c)(21) organizations.

e-file.

If "No" to line 3b, provide an explanation on Schedule O

If "No," provide an explanation on Schedule O

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?

Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

If the sum of lines 1a and 2a is greater than 250, you may be required to See instructions.

Did the organization have unrelated business gross income of $1,000 or more during the year?

If "Yes," has it filed a Form 990-T for this year?

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ~~~~~~~

If "Yes," enter the name of the foreign country

See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes" to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?

If "Yes," did the organization notify the donor of the value of the goods or services provided?

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?

If "Yes," indicate the number of Forms 8282 filed during the year

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

~~~~~~~~~Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~

Did the sponsoring organization make any taxable distributions under section 4966?

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?

Enter:

Initiation fees and capital contributions included on Part VIII, line 12

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

Enter:

Gross income from members or shareholders

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.)

Is the organization filing Form 990 in lieu of Form 1041?

If "Yes," enter the amount of tax-exempt interest received or accrued during the year ������

Is the organization licensed to issue qualified health plans in more than one state?

See the instructions for additional information the organization must report on Schedule O.

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans

Enter the amount of reserves on hand

Did the organization receive any payments for indoor tanning services during the tax year?

If "Yes," has it filed a Form 720 to report these payments?

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year?

If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income?

If "Yes," complete Form 4720, Schedule O.

Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953?

If "Yes," complete Form 6069.

Part V Statements Regarding Other IRS Filings and Tax Compliance

132006 12-09-21

8a

8b

12c

15a

15b

16a

16b

16a

For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.

If "Yes," provide the names and addresses on Schedule O

(This Section B requests information about policies not required by the Internal Revenue Code.)

If "No," go to line 13

If "Yes," describe on Schedule O how this was done

(explain on Schedule O)

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O.

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?

Check if Schedule O contains a response or note to any line in this Part VI ���������������������������

Enter the number of voting members of the governing body at the end of the tax year

Enter the number of voting members included on line 1a, above, who are independent

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

Did the organization become aware during the year of a significant diversion of the organization's assets?

Did the organization have members or stockholders?

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body?

The governing body?

Each committee with authority to act on behalf of the governing body?

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? �����������������

Did the organization have local chapters, branches, or affiliates?

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

Describe on Schedule O the process, if any, used by the organization to review this Form 990.

Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~~

Did the organization regularly and consistently monitor and enforce compliance with the policy?

Did the organization have a written whistleblower policy?

Did the organization have a written document retention and destruction policy?

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization's CEO, Executive Director, or top management official

Other officers or key employees of the organization

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? ������������������������������������

List the states with which a copy of this Form 990 is required to be filed

Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other

Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records |

Part VI Governance, Management, and Disclosure.

Section A. Governing Body and Management

Section B. Policies

Section C. Disclosure

DEBORAH MOORE - 202-295-1500

3333 K STREET, NW, 3RD FL, WASHINGTON, DC 20007

AL,AR,CA,FL,GA,HI,IL,KS,KY,MD,MA,MI

SEE SCHEDULE O FOR FULL LIST OF STATES

In di du tr us te ire ct st itu tio na l t ru ee

O ffi r

Ke y em pl oy

H ig he om pe ns at ed

Fo rm er

(do not check more than one box, unless person is both an officer and a director/trustee)

132007 12-09-21 current

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees former former directors or trustees

(A) (B) (C) (D) (E) (F) able compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

Check if Schedule O contains a response or note to any line in this Part VII ���������������������������

Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.

¥ List all of the organization's officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.

Enter -0- in columns (D), (E), and (F) if no compensation was paid.

¥ List all of the organization's key employees, if any. See the instructions for definition of "key employee."

¥ List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received report-

¥ List all of the organization's officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.

¥ List all of the organization's that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

PositionName and title Average hours per week (list any hours for related organizations below line)

Reportable compensation from the organization

(W-2/1099-MISC/

1099-NEC)

from related

Estimated amount of other from the and related

Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated

Employees, and Independent Contractors

(1) LYNN JENNINGS

VP, GRANTS MANAGEMENT

(2) JEFFREY SCHANZ

(3) RONALD FLAGG

(4) CAROL BERGMAN

(5) DEBORAH MOORE

(6) JOEL GALLAY

(7) DANIEL OROURKE

(8) LAURIE TARANTOWICZ

(9) TRACI HIGGINS

(10) REBECCA FERTIG-COHEN

(11) WILL GUNN

(12) JOHN G. LEVI

(13) JOSEPH PIETRZYK

(14) GLORIA VALENCIA-WEBER

(15) MATTHEW KEENAN

(16) JOHN G. MALCOLM

(17) JULIE REISKIN

INSPECTOR GENERAL

PRESIDENT

VP, GOVT RELATIONS/PUBLIC

CHIEF FINANCIAL OFFICER

GENERAL COUNSEL

ASSISTANT IG, INVESTIGATIONS

ASSISTANT IG, LEGAL COUNSEL

HR DIRECTOR

CHIEF OF STAFF, CORPORATE SECRETARY

VP LEGAL AFFAIRS, GENERAL COUNSEL

BOARD CHAIR

BOARD VICE CHAIR

BOARD MEMBER

37.50

21.50

2.50

1.50

0.00

1.40

4.10

200,962.

197,203.

190,236.

188,339.

183,653.

188,379.

179,879.

173,708.

176,221.

126,753.

93,451.

7,360.

3,200.

3,200.

2,880.

29,437.

26,916.

22,815.

23,894.

26,939.

21,189.

21,434.

24,777.

21,726.

27,737.

11,838.

Fo rm er di du us te ire ct itu tio na l t ru ffi

H ig he om pe ns at ed

Ke y

(do not check more than one box, unless person is both an officer and a director/trustee)

132008 12-09-21

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

(B) (C)(A) (D) (E) (F)

Subtotal

Total from continuation sheets to Part VII, Section A

Total (add lines 1b and 1c) former

Section B. Independent Contractors

(A) (B) (C)

If "Yes," complete Schedule J for such individual

If "Yes," complete Schedule J for such individual

If "Yes," complete Schedule J for such person

Page Form 990 (2021)

PositionAverage hours per week (list any hours for related below line)

Name and title Reportable the from related

Estimated amount of other from the and related

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization |

Did the organization list any officer, director, trustee, key employee, or highest compensated employee on line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ~~~~~~~~~~~~~

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? ������������������������

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.

Name and business address Description of services Compensation

Total number of independent contractors (including but not limited to those listed above) who received more than

$100,000 of compensation from the organization |

Part VII

(18) ROBERT J. GREY, JR.

0.90 X 2,560. 0. 0.

(19) ABIGAIL KUZMA

0.60 X 2,560. 0. 0.

(20) LAURIE MIKVA

1.80 X 2,240. 0. 0.

(21) FRANK X. NEUNER

2.80 X 2,240. 0. 0.

1,930,784. 0. 258,702.

0. 0. 0.

SUITE 600, FAIRFAX, VA 22031

14325 WILLARD ROAD, CHANTILLY, VA 20151

MULBERRY DRIVE, SUITE 275, KANSAS CITY, MO

25304 NETWORK PLACE, CHICAGO, IL 60673

1103 PRISCILLA LANE, ALEXANDRIA, VA 22308

1,930,784. 0. 258,702.

ECS FEDERAL LLC, 2750 PROSPERITY AVE,

REI SYSTEMS, INC

MCBRIDE, LOCK & ASSOCIATES, 4151 N

FORRESTER RESEARCH, INC

BENT EAR SOLUTIONS LLC

IT SERVICES

CONSULTANT

TECHNOLOGY

ACCOUNTING SERVICES

SERVICES

GRANTS MANAGEMENT

SERVICES

GRANTS MANAGEMENT

449,172.

329,993.

172,799.

172,456.

156,758.

Noncash contributions included in lines 1a-1f

132009 12-09-21

Business Code

Business Code

Total revenue.

(A) (B) (C) (D)

1 a gg

C ib if ts ra th

S im ila m h Total.

P ro ra m S rv ic

Total.

6 a

6a

6b

6c

7 a

7c

8a

8b

9 a

10 a th

11 a

M is lla

Revenue excluded from tax under sections 512 - 514

All other contributions, gifts, grants, and similar amounts not included above

Gross amount from sales of assets other than inventory cost or other basis and sales expenses

Gross income from fundraising events

See instructions

Page Form 990 (2021)

Check if Schedule O contains a response or note to any line in this Part VIII �������������������������

Total revenue Related or exempt function revenue

Unrelated business revenue

Federated campaigns

Membership dues

Fundraising events

Related organizations

Government grants (contributions)

Add lines 1a-1f ����������������� |

All other program service revenue ~~~~~

Add lines 2a-2f ����������������� |

Investment income (including dividends, interest, and other similar amounts)

Income from investment of tax-exempt bond proceeds

Royalties ����������������������� |

(i) Real (ii) Personal

Gross rents

Less: rental expenses

Rental income or (loss)

Net rental income or (loss)

(i) Securities (ii) Other

Less:

Gain or (loss)

Net gain or (loss) ������������������� |

(not including $ of contributions reported on line 1c). See

Part IV, line 18 ~~~~~~~~~~~~

Less: direct expenses ~~~~~~~~~

Net income or (loss) from fundraising events ����� |

Gross income from gaming activities. See

Part IV, line 19 ~~~~~~~~~~~~

Less: direct expenses

Net income or (loss) from gaming activities

Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~

Less: cost of goods sold

Net income or (loss) from sales of inventory

All other revenue ~~~~~~~~~~~~~

Add lines 11a-11d ��������������� |

Part VIII Statement of Revenue

532,385,104.

2,158,557.

534543661.

9,316.

REIMBURSEMENT 900099

50,000.

LEGAL SETTLEMENT 900099 16,957.

INSURANCE PROCEEDS 900099 2,050.

535707603. 148,705. 0. 1015237.

ITC CONFERENCE 900099 148,705.

202.

946,920. 946,920.

8,424.

9,316.

-892.

-892. -892.

50,000.

16,957.

2,050.

69,209.

900099 202.

Check here if following SOP 98-2 (ASC 958-720)

132010 12-09-21

Total functional expenses.

Joint costs.

(A) (B) (C) (D)

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21

Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions)

Professional fundraising services. See Part IV, line 17

(If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Sch O.)

Other expenses. Itemize expenses not covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.)

Add lines 1 through 24e

Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation.

Check if Schedule O contains a response or note to any line in this Part IX ��������������������������

Total expenses Program service expenses

Management and general expenses

Fundraising expenses

Grants and other assistance to domestic individuals. See Part IV, line 22 ~~~~~~~

Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ~~~

Benefits paid to or for members ~~~~~~~

Compensation of current officers, directors, trustees, and key employees ~~~~~~~~

Other salaries and wages ~~~~~~~~~~

Other employee benefits ~~~~~~~~~~

Payroll taxes ~~~~~~~~~~~~~~~~

Fees for services (nonemployees):

Management

Legal

Accounting

Lobbying

Investment management fees

Other.

Advertising and promotion

Office expenses

Information technology

Royalties

Occupancy ~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~Travel

Payments of travel or entertainment expenses for any federal, state, or local public officials ~

Conferences, conventions, and meetings ~~

Interest

Payments to affiliates

Depreciation, depletion, and amortization

Insurance

All other expenses

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.

Statement of Functional ExpensesPart IX

464,864,633.

2,281,200.

1,772,158.

17,026,693.

1,538,672.

1,947,184.

1,436,243.

93,014.

432,210.

1,610,866.

129,849.

902,600.

1,894,597.

469,916.

218,084.

1,349.

157,043.

123,603.

171,368.

154,244.

61,875.

31,136.

8,381.

497,446,918.

464,864,633.

2,281,200.

297,090. 1,470,325. 4,743.

9,467,440. 7,296,042. 263,211.

854,068. 660,966. 23,638.

1,038,951. 879,127. 29,106.

751,326. 664,248. 20,669.

43,374. 49,352. 288.

432,210.

1,008,690. 602,176.

42,773. 86,145. 931.

467,214. 425,149. 10,237.

917,181. 952,275. 25,141.

387,670. 81,565. 681.

179,914. 37,854. 316.

1,349.

51,731. 104,186. 1,126.

40,715. 82,000. 888.

88,705. 80,719. 1,944.

50,809. 102,329. 1,106.

20,382. 41,049. 444.

10,256. 20,656. 224.

-13,478. 21,597. 262.

482,850,644. 14,091,319. 504,955.

COMMUNICATIONS

TRAINING & APPRECIATION

RECRUITMENT COSTS

DUES AND MEMBERSHIPS

132011 12-09-21

(A) (B)

10c

Total assets.

L ia ili

Total liabilities.

Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.

Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.

N t

F

B la

Check if Schedule O contains a response or note to any line in this Part X �����������������������������

Beginning of year End of year

Cash - non-interest-bearing

Savings and temporary cash investments

Pledges and grants receivable, net

Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~

Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ~~

Notes and loans receivable, net

Inventories for sale or use

Prepaid expenses and deferred charges

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

Less: accumulated depreciation

Investments - publicly traded securities

Investments - other securities. See Part IV, line 11

Investments - program-related. See Part IV, line 11

Intangible assets

Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~

Add lines 1 through 15 (must equal line 33) ����������

Accounts payable and accrued expenses

Grants payable

Deferred revenue

Tax-exempt bond liabilities

Escrow or custodial account liability. Complete Part IV of Schedule D

Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ~~~~~~~~~

Secured mortgages and notes payable to unrelated third parties ~~~~~~

Unsecured notes and loans payable to unrelated third parties ~~~~~~~~

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines 17 through 25 ������������������

Net assets without donor restrictions

Net assets with donor restrictions

Capital stock or trust principal, or current funds

Paid-in or capital surplus, or land, building, or equipment fund

Retained earnings, endowment, accumulated income, or other funds

Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~

Total liabilities and net assets/fund balances ����������������

Balance SheetPart X

75,866,505. 51,655,984.

121,270. 103,786.

1,605,134. 3,769,849.

275,392. 512,406.

2,304,800.

1,833,774. 342,900. 471,026.

45,187,426. 70,879,953.

1,943,669. 2,197,740.

73,289,265. 38,760,886.

15,000. 23,000.

75,247,934. 40,981,626.

11,185,307. 13,269,621.

36,965,386. 73,141,757.

48,150,693. 86,411,378.

52-1039060LEGAL SERVICES CORPORATION

132012 12-09-21

2c

Check if Schedule O contains a response or note to any line in this Part XI ����������������������������

Total revenue (must equal Part VIII, column (A), line 12)

Total expenses (must equal Part IX, column (A), line 25)

Revenue less expenses. Subtract line 2 from line 1

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A))

Net unrealized gains (losses) on investments

Donated services and use of facilities

Investment expenses

Prior period adjustments

Other changes in net assets or fund balances (explain on Schedule O)

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

Check if Schedule O contains a response or note to any line in this Part XII ���������������������������

Accounting method used to prepare the Form 990: Cash Accrual Other

If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O.

Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~

If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~

If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~

If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit

Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits ����������������

Part XI Reconciliation of Net Assets

Part XII Financial Statements and Reporting

535,707,603.

497,446,918.

38,260,685.

48,150,693.

86,411,378.

(iv) Is the organization listed in your governing document?

132021 01-04-22

(i) (iii) (v) (vi)(ii) Name of supported

Type of organization (described on lines 1-10 above (see instructions))

Amount of monetary support (see instructions)

Amount of other support (see instructions)

EIN

(Form 990) Complete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust.

| Attach to Form 990 or Form 990-EZ.

| Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public Inspection

Name of the organization Employer identification number section 170(b)(1)(A)(i).

section 170(b)(1)(A)(ii).

section 170(b)(1)(A)(iii).

section 170(b)(1)(A)(iii).

section 170(b)(1)(A)(iv).

section 170(b)(1)(A)(v).

section 170(b)(1)(A)(vi).

section 170(b)(1)(A)(vi).

section 170(b)(1)(A)(ix) section 509(a)(2).

section 509(a)(4).

section 509(a)(1) section 509(a)(2) section 509(a)(3).

Type I.

You must complete Part IV, Sections A and B.

Type II.

You must complete Part IV, Sections A and C.

Type III functionally integrated.

You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated.

You must complete Part IV, Sections A and D, and Part V.

Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990) 2021

(All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in

A school described in (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in

A medical research organization operated in conjunction with a hospital described in Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

(Complete Part II.)

A federal, state, or local government or governmental unit described in

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

(Complete Part II.)

A community trust described in (Complete Part II.)

An agricultural research organization described in operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.

See (Complete Part III.)

An…