COMMUNITY LEGAL SERVICES (EIN 860166615) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1953

Legal Domicile

Phone

6022583434

Tax Period

2024-01-01 to 2024-12-31

COMMUNITY LEGAL SERVICES, founded in 1953, is a mid-sized nonprofit in the Crime & Legal sector that reported $11.1M in total revenue in fiscal year 2024.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,875,832

Program Service Revenue $11,444

Investment Income $220,804

Other Revenue $8,114

TOTAL REVENUE $11,116,194

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,949,468

Fundraising Expenses $248,288

Program Expenses $9,045,595

Other Expenses $2,107,459

TOTAL EXPENSES $11,056,927

Year-over-Year Comparison

	2024	2023	Change
Revenue	$11,116,194	$11,307,440	0.0%
Expenses	$11,056,927	$9,683,886	+0.1%
Net Income	$59,267	$1,623,554	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

102

Volunteers

235

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$479,181

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHARON SERGENT	EXECUTIVE DIRECTOR	43.10	Officer	$158,859	$22,910	$181,769
TIMOTHY FINN	DEPUTY DIRECTOR	41.80	Officer	$123,247	$39,422	$162,669
JEFF KATZ	MANAGING ATTORNEY	41.60	Highest	$121,773	$32,264	$154,037
LEWIS LIEBLER	MANAGING ATTORNEY	41.50	Highest	$116,699	$25,446	$142,145
JANIS VILLALPANDO	STAFF ATTORNEY	40.10	Highest	$118,926	$18,891	$137,817
PAMELA BRIDGE	LITIGATION DIRECTOR	41.90	Highest	$128,404	$9,275	$137,679
LEESA BOWMAN	FINANCE DIRECTOR	41.60	Officer	$114,913	$19,830	$134,743
CAROL PARK ADEN	STAFF ATTORNEY	40.50	Highest	$121,190	$6,563	$127,753
JOSH TESORIERO	DIRECTOR	1.00	Director	$0	$0	$0
VELVA MOSES-THOMPSON	DIRECTOR	1.00	Director	$0	$0	$0
DIANA SOLORIO	DIRECTOR	1.00	Director	$0	$0	$0
VANESSA MORALES	DIRECTOR	1.00	Director	$0	$0	$0
MAX COVIL	DIRECTOR	1.00	Director	$0	$0	$0
TRACY ESSIG	DIRECTOR	1.00	Director	$0	$0	$0
ANNETTE COX SANDOVAL	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA SULLIVAN	DIRECTOR	1.00	Director	$0	$0	$0
LAVAONNA LICK	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINE BAIRD	DIRECTOR	1.00	Director	$0	$0	$0
KATYA LANCERO NORRIS	DIRECTOR	1.00	Director	$0	$0	$0
MELINDA WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
LINDA TIVORSAK BIRD	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS THURSTON	DIRECTOR	1.00	Director	$0	$0	$0
TAYLOR NELSON	DIRECTOR	1.00	Director	$0	$0	$0
GERALD RICHARD	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
FRED BREEDLOVE	PRESIDENT	1.00	Officer Director	$0	$0	$0
CARY L LACKEY	SECRETARY	1.00	Officer Director	$0	$0	$0
YVETTE KINSEY	PAST-PRESIDENT	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2025	No data	No data	No data	No data
2025	No data	No data	No data	No data
2024	$11,116,194	$11,056,927	$8,935,581	$59,267
2023	$11,307,440	$9,683,886	$7,298,019	$1,623,554
2022	$9,557,116	$9,383,732	$4,003,467	$173,384
2021	$8,616,974	$8,441,908	$3,725,670	$175,066
2020	$8,112,295	$7,943,857	$3,656,292	$168,438
2019	$7,387,915	$7,290,571	$2,962,351	$97,344
2018	$7,304,377	$7,183,978	$2,694,802	$120,399

COMMUNITY LEGAL SERVICES