Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,889,739 | 3,439,515 | 3,293,186 | 3,960,638 | 4,144,880 | 17,727,958 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,889,739 | 3,439,515 | 3,293,186 | 3,960,638 | 4,144,880 | 17,727,958 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 17,727,958 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,889,739 | 3,439,515 | 3,293,186 | 3,960,638 | 4,144,880 | 17,727,958 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 20,125 | 16,309 | 25,137 | 67,114 | 117,549 | 246,234 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 2,561 | 6,112 | 1,835 | 1,714 | 8,010 | 20,232 |
| 11 | Total support. Add lines 7 through 10 | 17,994,424 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| PART III, LINE I | THE MISSION OF THE MARYLAND VOLUNTEER LAWYERS SERVICE (MVLS) IS TO REMOVE BARRIERS TO JUSTICE THROUGH FREE CIVIL LEGAL HELP, COMMUNITY ENGAGEMENT, AND ADVOCACY FOR EQUITABLE LAWS. OUR VISION IS FOR A FAIR LEGAL SYSTEM THAT IS FREE OF INJUSTICE AND EQUITABLY SERVES UNDERREPRESENTED MARYLANDERS. SINCE OUR FOUNDING IN 1981, MVLS AND ITS VOLUNTEERS HAVE SERVED MORE THAN 100,000 PEOPLE ACROSS THE STATE. IN ORDER TO ENSURE A FAIR AND JUST LEGAL SYSTEM, MVLS FOCUSES ON ENGAGING IN THE COMMUNITIES WHERE OUR CLIENTS LIVE TO BETTER UNDERSTAND AND ADDRESS LEGAL BARRIERS, PROVIDING FREE AND FULL LEGAL REPRESENTATION IN AREAS THAT DIRECTLY RELATE TO FAMILY, FINANCIAL AND HOUSING STABILITY , AND COMBATTING SYSTEMIC RACISM CAUSED BY LAWS, POLICIES AND PRACTICES THAT DISPROPORTIONATELY NEGATIVELY IMPACT COMMUNITIES OF COLOR. EVERY YEAR, MVLS CONNECTS THOUSANDS OF INDIVIDUALS FACING COMPLICATED AND LIFE-ALTERING LEGAL ISSUES WITH VOLUNTEERS THAT STAY WITH THEM THROUGH THE RESOLUTION OF THEIR CASE. LEGAL AREAS INCLUDE FAMILY, CONSUMER, HOUSING, CRIMINAL RECORD RELIEF, TAX MATTERS, AND ESTATE AND DEED ISSUES. APPROXIMATELY 833 ATTORNEYS, CPAS AND ENROLLED AGENTS VOLUNTEER WITH MVLS. EVERY DAY, MVLS STAFF WORKS ALONG WITH OUR COMMUNITY PARTNERS TO HELP ADDRESS BARRIERS IN DISINVESTED COMMUNITIES. STAFF ENGAGE IN TRAININGS, PRESENTATIONS, TABLING, MEETINGS AND INFORMATION GATHERING IN VARIOUS NEIGHBORHOODS TO BEST UNDERSTAND THE LIVED EXPERIENCES OF OUR CLIENTS AND THEIR LEGAL CHALLENGES. TRUSTED COMMUNITY PARTNERS ENABLE MVLS TO ENGAGE DEEPLY WITH KEY LOCAL STAKEHOLDERS. MVLS ALSO LOOKS FOR OPPORTUNITIES TO IDENTIFY WAYS THAT SYSTEMIC RACISM IS HARMING BLACK MARYLANDERS AND OTHER COMMUNITIES OF COLOR, WHICH ALL TOO OFTEN RESULTS IN MORE LEGAL ISSUES THAT EASILY BECOME INSURMOUNTABLE. BY WORKING IN PARTNERSHIP WITH OTHER ADVOCATES, WITH PUBLIC AGENCIES, AND WITH LEGISLATORS AT THE LOCAL AND STATE LEVEL, MVLS SEEKS TO CHANGE WHAT APPEAR TO BE NEUTRAL PRACTICES THAT ARE DEVASTING TO COMMUNITIES OF COLOR. FOR EXAMPLE, SOME OF THE ISSUES WE SEEK TO ADDRESS ARE STEMMING WEALTH EXTRACTION THROUGH FORECLOSURE AND TAX SALE, CREATING OPPORTUNITIES FOR WEALTH TRANSFER THROUGH ESTATE AND DEED ASSISTANCE, AND STOPPING FINANCIAL DESTABILIZATION THROUGH OVERASSESSMENT OF PROPERTY TAXES. MVLS HAS CREATED A NUMBER OF INITIATIVES FOCUSED ON THE SIX CIVIL LEGAL AREAS WE ASSIST WITH THAT ACCOMPLISH MVLS' PRIORITIES OF PROVIDING LIFE ALTERING LEGAL SERVICES, CREATING PROFOUND COMMUNITY ENGAGEMENTS AND TARGETING SYSTEMS REFORM TO ADDRESS OUR COUNTRY'S HISTORY OF STRUCTURAL RACISM. OUR INITIATIVES INCLUDE: - ADULT PROTECTIVE SERVICES AND GUARDIANSHIP REVIEW BOARD TARGETED TO HELP INDIVIDUALS AT CRITICAL POINTS IN THEIR LIVES WHEN A GUARDIANSHIP IS BEING SOUGHT FOR THEM. - ADVANCED PLANNING - DESIGNED TO STABILIZE NEIGHBORHOODS, PRESERVE FAMILY ASSETS AND REDUCE THE NUMBER OF BLACK-OWNED BALTIMORE CITY PROPERTIES WITH DEED AND TITLE ENTANGLEMENTS THAT PREVENT HOMES FROM TRANSFERRING TO NEXT GENERATIONS. - BANKRUPTCY BYPASS PROVIDES RELIEF TO INDIVIDUALS, OFTEN OLDER ADULTS, WHO ARE IN DEBT BUT FOR WHOM BANKRUPTCY IS NOT A GOOD OPTION. - CONSUMER PROTECTION OFFERS DAY-OF COURT ASSISTANCE TO DEBTORS BEING SUED TO ASSESS VALIDITY OF COLLECTION EFFORTS AND PROVIDE LEGAL ASSISTANCE. - DEBTOR ASSISTANCE BANKRUPTCY LEGAL ASSISTANCE PROVIDED AT U.S. BANKRUPTCY COURTS. - FORECLOSURE PREVENTION - HELPS DISTRESSED HOMEOWNERS THROUGH FULL REPRESENTATION AND BRIEF ADVICE CLINICS WITH MORTGAGE FORECLOSURE AND TAX SALE. - HUMAN TRAFFICKING PREVENTION - FOCUSES ON REDUCING THE COLLATERAL CONSEQUENCES OF CRIMINAL LEGAL INVOLVEMENT FOR SURVIVORS OF HUMAN TRAFFICKING AND THOSE POPULATIONS MADE MOST VULNERABLE TO EXPLOITATION. - JUDICARE BRINGS FREE LEGAL SERVICES TO CLIENTS WHO OTHERWISE WOULD BE UNABLE TO AFFORD REPRESENTATION IN HIGH CONFLICT FAMILY LAW CASES. - LOW-INCOME TAXPAYER CLINIC - PROVIDES LEGAL ASSISTANCE WITH IRS AND STATE TAX ISSUES. - MY HOME, MY DEED, MY LEGACY CAMPAIGN DESIGNED TO HELP BALTIMORE CITY RESIDENTS STABILIZE THEIR HOMES AND SECURE CRITICALLY IMPORTANT RESOURCES FOR THEIR LONG-TERM ABILITY TO REMAIN IN THEIR HOMES. - WORKFORCE DEVELOPMENT - AIMS TO REMOVE BARRIERS TO EMPLOYMENT FOR BALTIMORE'S VULNERABLE POPULATIONS SO THAT EMPLOYEES CAN OBTAIN LONG-TERM SUSTAINABLE JOBS. MORE INFORMATION ON WHAT MVLS FOCUSES ON IS AVAILABLE AT HTTPS://MVLSLAW.ORG/ABOUT-US/WHAT-WE-DO/. MVLS FY24 AT A GLANCE: MVLS VOLUNTEER AND STAFF PLACED AND CLOSED: 2,950 CIVIL CASES LAWYERS, CPAS AND ENROLLED AGENTS VOLUNTEERED FOR OUR PROGRAM - 270 8,549 VOLUNTEER HOURS, SAVING LOW INCOME MARYLANDERS AN ESTIMATED $3,419,600 IN LEGAL FEES |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS CIRCULATED TO THE FULL BOARD OF DIRECTORS VIA EMAIL TO REVIEW PRIOR TO FILING. ADDITIONALLY, IT IS PRESENTED TO THE BOARD AT THE NOVEMBER BOARD MEETING EACH YEAR. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE BEGINNING OF EACH FISCAL YEAR, MVLS STAFF PROVIDES THE CONFLICT OF INTEREST POLICY TO EACH BOARD MEMBER AND STAFF MEMBER. THE FORMS ARE COLLECTED, SCANNED, AND SAVED PER THE ORGANIZATION'S DOCUMENT RETENTION POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS HAS A STANDING COMPENSATION COMMITTEE THAT EVALUATES THE EXECUTIVE DIRECTOR ANNUALLY AND RECOMMENDS SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR TO THE FULL BOARD AT ITS ANNUAL MEETING IN JUNE. THE COMPENSATION COMMITTEE USES SALARY SURVEYS OF OTHER SIMILAR LEGAL SERVICES AGENCIES IN MARYLAND AS WELL AS SALARY SURVEYS FOR NONPROFIT EXECUTIVES PUBLISHED BY MARYLAND NONPROFITS. |
| FORM 990, PART VI, SECTION C, LINE 19 | MARYLAND VOLUNTEER LAWYERS SERVICE, INC. PROVIDES ALL OF THE MENTIONED DOCUMENTS TO THE PUBLIC UPON REQUEST. IN ADDITION, THE CURRENT FORM 990 IS AVAILABLE ON THE GUIDESTAR AND MVLS WEBSITE. |
| FORM 990, PART IX, LINE 11G | CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 495,271. MANAGEMENT AND GENERAL EXPENSES 40,007. FUNDRAISING EXPENSES 32,955. TOTAL EXPENSES 568,233. |
| PART XII, LINE 2C | THE ORGANIZATION HAS NOT CHANGED THEIR OVERSIGHT REVIEW PROCESS REGARDING THE AUDIT AND SELECTION OF THEIR INDEPENDENT ACCOUNTANT. |
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| Software Version: |