Frontline Legal Services
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Provide free legal and social services to people living with HIV/AIDS in Louisiana and Georgia.
- Income
- $385,549
- Spending
- $363,660
- Spent on programs
- 100%
- Reserves
- 3.9 months of spending
- Largest source of income
- government grants, 52%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $75,000, co-executive director
Source: Form 990 for the year ending February 28, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 62% of charities in its peer group (crime and legal services, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 3.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
15 of 15Income rose 43% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending February 28, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 86 out of 100. Higher than 63% of charities in its peer group (crime and legal services, $250k to $1m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending February 28, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $363,660 spent. Frontline provided significant legal, outreach, education, and advocacy services throughout Louisiana. Through Frontline's Legal Clinics at prisons and HIV/AIDS Community Organizations across the state, we have been able to provide access to health care, fight discrimination and improve the quality of life of people living with HIV in Louisiana. Frontline staff presents to groups of inmates that are within 180 days of release, as part of the Louisiana Department of Corrections ReEntry Program. There are approximately 50 inmates in each "pre-release class" from many different parishes across the state. The presentation includes Health Education, Housing, Discrimination, Permanency Planning, and Disability, and focuses on HIV/AIDS related legal issues. Frontline then meets individually with HIV+ inmates following the presentation, accepting new cases from clients exiting the prison system, including Social Security Disability and Permanency Planning. In addition to the Legal Clinic Day, staff schedules follow up appointments with several inmates on a "Call Out" basis. Frontline opened Frontline Georgia in late 2022, and hopes to provide similar services in the Atlanta area during 2025.
Source: Form 990 for the year ending February 28, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending February 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2015.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Legal Services Corporation (Washington, DC), EIN 52-1039060. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.