PEGASUS LEGAL SERVICES FOR CHILDREN: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PEGASUS LEGAL SERVICES FOR CHILDREN (EIN 46-0509986)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-09-25
- IRS object ID
- 202342689349300039
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-25T11:33:10-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 860553260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moen Accounting DBA Janice Moen CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26965 Road N | AddressLine1Txt |
| City | Cortez | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460509986 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Pegasus Legal Services for Children | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PEGA | BusinessNameControlTxt |
| Phone | 5052441101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 Marquette Ave NW Suite 1350 | AddressLine1Txt |
| City | Albuquerque | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Matthew Loehman | PersonNm |
| Person Title | Chair | PersonTitleTxt |
| Signature | 2023-09-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Matthew | PersonFirstNm |
| Person Last | Loehman | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Janice Moen CPA | PreparerPersonNm |
| PTIN | P01206712 | PTIN |
| Phone | 5052502231 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Matthew Loehman | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 Marquette Ave NW Suite 1350 | AddressLine1Txt |
| City | Albuquerque | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,224,274 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.pegasuslaw.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | NM | LegalDomicileStateCd |
| Activity Or Mission | To promote and defend the rights of children and youth to safe, stable homes, quality education and healthcare, and a voice in decisions that affect their lives. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $395,004 | PYContributionsGrantsAmt |
| CY Contributions Grants | $352,029 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $855,694 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $752,369 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,149 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,473 | CYInvestmentIncomeAmt |
| PY Other Revenue | $23,222 | PYOtherRevenueAmt |
| CY Other Revenue | $117,403 | CYOtherRevenueAmt |
| PY Total Revenue | $1,275,069 | PYTotalRevenueAmt |
| CY Total Revenue | $1,224,274 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $910,375 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $877,224 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $48,443 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $244,151 | PYOtherExpensesAmt |
| CY Other Expenses | $249,130 | CYOtherExpensesAmt |
| PY Total Expenses | $1,154,526 | PYTotalExpensesAmt |
| CY Total Expenses | $1,126,354 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $120,543 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $97,920 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,266,017 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,348,565 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $369,855 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $354,483 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $896,162 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $994,082 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To promote and defend the rights of children and youth to safe, stable homes, quality education and healthcare, and a voice in decisions that affect their lives. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $930,895 | ExpenseAmt |
| Revenue | $752,369 | RevenueAmt |
| Desc | This past year Pegasus continued its work as a legal resource for children, youth and their caregivers, and the community concerning the legal rights and needs of children and youth.Specifically, we continued our commitment to protecting the rights of Native American children. In addition to representing children in the specialized Indian Child Welfare Act (ICWA), Pegasus expanded our representation of children to the Pueblos of Laguna, Zuni, Santa Ana and Isleta. Additionally, we joined over 30 of our colleagues nationally to sign an Amicus Brief to the Supreme Court in support of protecting ICWA and the rights of Native American families.Additionally, we saw a significant increase for legal representation for kinship guardianship, as well as emancipation requests. This is primarily due to the COVID-19 pandemic leaving children orphaned. We continued to provide representation to youth struggling with homelessness, mental health issues, and other related issues, as well as young parents. We served over 1,500 individuals in FY23. Finally, we continue to partner with other organizations to improve the lives of children in New Mexico. | Desc |
| Total Program Service Expenses | $930,895 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Bette Fleishman | PersonNm |
| Phone | 5052441101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 Marquette Ave NW Suite 1350 | AddressLine1Txt |
| City | Albuquerque | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Bette Fleishman | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $100,429 | $0 | $3,295 | |
| Jen Jones | |||||||
| Finance Dir | 40.00 | 0.00 | Yes (X) | $59,596 | $0 | $4,973 | |
| Matthew Loehman | |||||||
| Chair | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Donna Peace CPA | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Moses Winston | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Meena H Allen Esq | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Daniel H Hyman | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Robert Schwartz JD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Lora Church MPA MS JD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Darcy Bushnell | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Andrew Salazar | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $160,025 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $8,268 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $57,000 | GovernmentGrantsAmt |
| All Other Contributions | $295,029 | AllOtherContributionsAmt |
| Total Contributions | $352,029 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Program service fees | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $752,369 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $752,369 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $752,369 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,473 | TotalRevenueColumnAmt |
| Exclusion | $2,473 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,770 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,770 | TotalRevenueColumnAmt |
| Exclusion | $2,770 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Reimbursed expenses | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $114,633 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $114,633 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $114,633 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,224,274 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $867,002 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $5,243 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,321 | TotalAmt |
| Program Services | $89,348 | ProgramServicesAmt |
| Management And General | $93,544 | ManagementAndGeneralAmt |
| Fundraising | $4,429 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,892 | TotalAmt |
| Program Services | $516,919 | ProgramServicesAmt |
| Fundraising | $32,973 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,421 | TotalAmt |
| Program Services | $12,318 | ProgramServicesAmt |
| Fundraising | $103 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,831 | TotalAmt |
| Program Services | $68,497 | ProgramServicesAmt |
| Fundraising | $334 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,759 | TotalAmt |
| Program Services | $46,094 | ProgramServicesAmt |
| Management And General | $10,165 | ManagementAndGeneralAmt |
| Fundraising | $2,500 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,433 | TotalAmt |
| Management And General | $11,433 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,681 | TotalAmt |
| Program Services | $85,610 | ProgramServicesAmt |
| Management And General | $4,500 | ManagementAndGeneralAmt |
| Fundraising | $571 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373 | TotalAmt |
| Fundraising | $373 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,238 | TotalAmt |
| Program Services | $3,178 | ProgramServicesAmt |
| Management And General | $5,060 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,772 | TotalAmt |
| Program Services | $17,636 | ProgramServicesAmt |
| Management And General | $1,748 | ManagementAndGeneralAmt |
| Fundraising | $388 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,697 | TotalAmt |
| Program Services | $49,365 | ProgramServicesAmt |
| Management And General | $9,297 | ManagementAndGeneralAmt |
| Fundraising | $3,035 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,740 | TotalAmt |
| Program Services | $2,637 | ProgramServicesAmt |
| Management And General | $101 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,008 | TotalAmt |
| Management And General | $6,008 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,314 | TotalAmt |
| Program Services | $7,166 | ProgramServicesAmt |
| Management And General | $727 | ManagementAndGeneralAmt |
| Fundraising | $421 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Miscellaneous expenses | $13,184 | $11,948 | $494 | $742 |
| Fees and charges | $6,772 | $3,302 | $2,784 | $686 |
| Telephone | $5,672 | $5,672 | ||
| Dues and subscriptions | $4,892 | $4,142 | $750 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,354 | TotalAmt |
| Program Services | $7,063 | ProgramServicesAmt |
| Management And General | $405 | ManagementAndGeneralAmt |
| Fundraising | $1,886 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,126,354 | TotalAmt |
| Program Services | $930,895 | ProgramServicesAmt |
| Management And General | $147,016 | ManagementAndGeneralAmt |
| Fundraising | $48,443 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,630 | BOYAmt |
| EOY | $262,344 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $843,435 | BOYAmt |
| EOY | $803,312 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,473 | BOYAmt |
| EOY | $108,176 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,358 | BOYAmt |
| EOY | $5,413 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,191 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $48,429 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,475 | BOYAmt |
| EOY | $16,762 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,646 | BOYAmt |
| EOY | $152,558 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,266,017 | BOYAmt |
| EOY | $1,348,565 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,673 | BOYAmt |
| EOY | $15,392 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,216 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,966 | BOYAmt |
| EOY | $339,091 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,855 | BOYAmt |
| EOY | $354,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876,668 | BOYAmt |
| EOY | $976,590 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,494 | BOYAmt |
| EOY | $17,492 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $896,162 | BOYAmt |
| EOY | $994,082 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,266,017 | BOYAmt |
| EOY | $1,348,565 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $97,920 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $210,796 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $491,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $395,004 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $352,029 | CurrentTaxYearAmt |
| Total | $1,830,982 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $210,796 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $491,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $395,004 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $352,029 | CurrentTaxYearAmt |
| Total | $1,830,982 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $316,094 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,514,888 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $596 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $303 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,149 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,473 | CurrentTaxYearAmt |
| Total | $4,977 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,476 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,539 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,770 | CurrentTaxYearAmt |
| Total | $59,966 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $8,496 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $114,633 | CurrentTaxYearAmt |
| Total | $136,913 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,032,838 | TotalSupportAmt |
| Public Support CY170 | 0.74520 | PublicSupportCY170Pct |
| Public Support PY170 | 0.61550 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,191 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,429 | DepreciationAmt |
| Book Value | $16,762 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,762 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Right-of-use Asset | $147,912 |
| Security Deposits | $4,646 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $152,558 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to other agencies | $189,313 |
| Right-of-use liability | $149,778 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $339,091 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,224,274 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,224,274 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,224,274 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,126,354 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,126,354 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,126,354 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | The Organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. The Organization has adopted accounting principles generally accepted in the United State of America as they relate to uncertain tax position for the year ended June 30, 2023, and has evaluated its tax positions taken for all open tax years. The Organization is not currently under audit. Management believes that the activities of the Organization are within their tax-exempt purpose, and that there are no uncertain tax positions. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | A copy of the 990 was given to the Board of Directors for review andacceptance prior to submission to the IRS. |
| Form 990, Part VI, Section B, Line 12c | Pegasus Legal Services for Children has a conflict of interest policy which includes having all new board and committee members sign an acknowledgement they have read and understood the policy. All board and committee members are required annually and in writing to disclose all businesses or other organizations of which the member or leader, or a member of his family, is an officer, member, owner, or employee; or for which the member or leader, or a member of his family, acts as an agent; or from which the member or leader, or a member of his family, receives compensation or remuneration of any sort, with which Pegasus Legal Services for Children competes or with which Pegasus Legal Services for Children has, or might reasonably in the future enter into, a relationship or a transaction. Pegasus Legal Services for Children also has a policy directing the Board Chair and other Board Members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes disclosure and the party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible. |
| Form 990, Part VI, Section B, Line 15a | The Board of Directors reviews the Executive Director's performance andcompensation annually as part of the budget process. They do a comparative study of similar organizations of similar size. The compensation review is documented. |
| Form 990, Part VI, Section B, Line 15b | The Board of Directors reviews key employees' compensation annually as part of the budget process. They do a comparative study of similar organizations of similar size. The compensation review is documented. |
| Form 990, Part VI, Section C, Line 19 | Governing documents for the organization are available to the public uponwritten request. |